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LEGISLATURE OF NEBRASKA
ONE HUNDRED SIXTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 781
Introduced by Stinner, 48.
Read first time January 08, 2020
Committee: Government, Military and Veterans Affairs
1 A BILL FOR AN ACT relating to government; to amend sections 14-553,
2 15-317, and 23-1601, Reissue Revised Statutes of Nebraska, sections
3 17-605 and 17-606, Revised Statutes Cumulative Supplement, 2018, and
4 sections 16-318 and 84-304, Revised Statutes Supplement, 2019; to
5 provide an annual continuing education requirement for treasurers of
6 certain local governments; to provide a duty for the Auditor of
7 Public Accounts as prescribed; to harmonize provisions; and to
8 repeal the original sections.
9 Be it enacted by the people of the State of Nebraska,
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1 Section 1. Section 14-553, Reissue Revised Statutes of Nebraska, is
2 amended to read:
3 14-553 (1) The city treasurer of a city of the metropolitan class
4 shall be a member of the finance department of such city and shall give
5 bond or evidence of equivalent insurance in an amount as required by the
6 finance director of such city. The treasurer shall be liable for the
7 safekeeping and proper disbursement of all funds and money of the city
8 collected or received by him or her. He or she shall keep his or her
9 books and accounts in such manner as to show the amount of money
10 collected by him or her from all sources, the condition of each fund into
11 which the same has been placed, and the items of disbursement thereof.
12 (2) The city treasurer shall annually complete continuing education
13 through a program approved by the Auditor of Public Accounts, and proof
14 of completion of such program shall be submitted to the Auditor of Public
15 Accounts.
16 Sec. 2. Section 15-317, Reissue Revised Statutes of Nebraska, is
17 amended to read:
18 15-317 (1) The treasurer shall be required to give a bond or
19 evidence of equivalent insurance of not less than one hundred fifty
20 thousand dollars or he or she may be required to give a bond or evidence
21 of equivalent insurance double the sum of money estimated by the council
22 to be at any time in his or her hands belonging to the city and school
23 districts, and he or she shall be the custodian of all money belonging to
24 the city and all securities belonging or to be held by the city. He or
25 she shall keep a separate account of each fund or appropriation and
26 debits and credits belonging thereto. He or she shall give every person
27 paying money into the treasury a receipt therefor, specifying the date of
28 payment and on what account paid, and he or she shall also file copies of
29 receipts with his or her monthly report. He or she shall monthly and as
30 often as required render to the city council an account under oath
31 showing the state of the treasury at that date, the amount of money
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1 remaining in each fund, the amount paid therefrom, and the balance of
2 money in the treasury. He or she shall also accompany such accounts with
3 a statement of all receipts and disbursements, together with all warrants
4 redeemed and paid by him or her, which warrants, together with any and
5 all vouchers held by him or her, shall be filed in the clerk's office,
6 and if he or she neglects or fails for thirty days from the end of any
7 month to enter such accounts, his or her office may by resolution of the
8 mayor and council be declared vacant, and the mayor with the concurrence
9 of the council shall fill the vacancy by appointment until the next
10 election of the city officers. The treasurer may employ and appoint a
11 deputy and an assistant or assistants as determined by ordinance. The
12 treasurer shall be liable upon his or her official bond for the acts of
13 such appointees.
14 (2) The treasurer shall annually complete continuing education
15 through a program approved by the Auditor of Public Accounts, and proof
16 of completion of such program shall be submitted to the Auditor of Public
17 Accounts.
18 Sec. 3. Section 16-318, Revised Statutes Supplement, 2019, is
19 amended to read:
20 16-318 (1) The city treasurer of a city of the first class shall be
21 required to give bond or evidence of equivalent insurance of not less
22 than twenty-five thousand dollars, or he or she may be required to give
23 bond in double the sum of money estimated by the city council at any time
24 to be in his or her hands belonging to the city. The city treasurer shall
25 be the custodian of all money belonging to the city. The city council
26 shall pay the actual premium of the bond or insurance coverage of such
27 treasurer.
28 (2) The city treasurer of a city of the first class shall keep a
29 separate account of each fund or appropriation and the debts and credits
30 belonging thereto. He or she shall give every person paying money into
31 the treasury a receipt therefor, specifying date of payment and on what
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1 account paid. He or she shall also file copies of such receipts, except
2 tax receipts, with his or her monthly reports, and he or she shall at the
3 end of every month, and as often as may be requested, render an account
4 to the city council, under oath, showing the state of the treasury at the
5 date of such account, the amount of money remaining in each fund and the
6 amount paid therefrom, and the balance of money in the treasury. The city
7 treasurer shall also accompany such account with a statement of all
8 receipts and disbursements, together with all warrants redeemed and paid
9 by him or her, which warrants, with all vouchers held by him or her,
10 shall be filed with his or her account in the city clerk's office. He or
11 she shall produce and show all funds shown by such report to be on hand,
12 or satisfy the city council or its committee that he or she has such
13 funds in his or her custody or under his or her control. If the city
14 treasurer fails to render his or her account within twenty days after the
15 end of the month, or by a later date established by the city council, the
16 mayor with the consent of the city council may consider this failure as
17 cause to remove the city treasurer from office.
18 (3) The city treasurer of a city of the first class shall keep a
19 record of all outstanding bonds against the city, showing the number and
20 amount of each bond, for and to whom the bonds were issued, and the date
21 upon which any bond is purchased, paid, or canceled. He or she shall
22 accompany the annual statement submitted pursuant to section 19-1101 with
23 a description of the bonds issued and sold in that year and the terms of
24 sale, with every item of expense thereof.
25 (4) The city treasurer of a city of the first class may employ and
26 appoint a delinquent tax collector, who shall be allowed a percentage
27 upon his or her collections to be fixed by the city council, not to
28 exceed the fees allowed by law to the county treasurer for like services.
29 Upon taxes collected by such delinquent tax collector, the city treasurer
30 shall receive no fees.
31 (5) The city treasurer of a city of the first class shall prepare
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1 all special assessment lists and shall collect all special assessments.
2 (6) The city treasurer shall annually complete continuing education
3 through a program approved by the Auditor of Public Accounts, and proof
4 of completion of such program shall be submitted to the Auditor of Public
5 Accounts.
6 Sec. 4. Section 17-605, Revised Statutes Cumulative Supplement,
7 2018, is amended to read:
8 17-605 The city clerk or village clerk shall have the custody of all
9 laws and ordinances and shall keep a correct journal of the proceedings
10 of the city council of a city of the second class or village board of
11 trustees. After the period of time specified by the State Records
12 Administrator pursuant to the Records Management Act, the city clerk or
13 village clerk may transfer such journal of the proceedings of the city
14 council or village board of trustees to the State Archives of the
15 Nebraska State Historical Society for permanent preservation. He or she
16 shall also perform such other duties as may be required by the ordinances
17 of the city or village. If the city clerk or village clerk is acting as
18 the city treasurer or village treasurer, he or she shall also comply with
19 the requirements of subsection (3) of section 17-606.
20 Sec. 5. Section 17-606, Revised Statutes Cumulative Supplement,
21 2018, is amended to read:
22 17-606 (1) The treasurer of each city of the second class or village
23 shall be the custodian of all money belonging to the city or village. He
24 or she shall keep a separate account of each fund or appropriation and
25 the debts and credits belonging thereto. He or she shall give every
26 person paying money into the treasury a receipt for such money,
27 specifying the date of payment and on what account paid. He or she shall
28 also file copies of such receipts with his or her monthly reports, and he
29 or she shall, at the end of every month, and as often as may be required,
30 render an account to the city council or village board of trustees, under
31 oath, showing the state of the treasury at the date of such account and
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1 the balance of money in the treasury. He or she shall also accompany such
2 accounts with a statement of all receipts and disbursements, together
3 with all warrants redeemed and paid by him or her, which warrants, with
4 any and all vouchers held by him or her, shall be filed with his or her
5 account in the clerk's office. If the city treasurer or village treasurer
6 fails to render his or her account within twenty days after the end of
7 the month, or by a later date established by the city council or village
8 board of trustees, the mayor of a city of the second class or the
9 chairperson of the village board of trustees with the advice and consent
10 of the trustees may use this failure as cause to remove the city
11 treasurer or village treasurer from office.
12 (2) The city treasurer or village treasurer shall keep a record of
13 all outstanding bonds against the city or village, showing the number and
14 amount of each bond, for and to whom the bonds were issued, and the date
15 upon which any bond is purchased, paid, or canceled. He or she shall
16 accompany the annual statement submitted pursuant to section 19-1101 with
17 a description of the bonds issued and sold in that year and the terms of
18 sale, with every item of expense thereof.
19 (3) The city treasurer or village treasurer shall annually complete
20 continuing education through a program approved by the Auditor of Public
21 Accounts, and proof of completion of such program shall be submitted to
22 the Auditor of Public Accounts.
23 Sec. 6. Section 23-1601, Reissue Revised Statutes of Nebraska, is
24 amended to read:
25 23-1601 (1) It is the duty of the county treasurer to receive all
26 money belonging to the county, from whatsoever source derived and by any
27 method of payment provided by section 77-1702, and all other money which
28 is by law directed to be paid to him or her. All money received by the
29 county treasurer for the use of the county shall be paid out by him or
30 her only on warrants issued by the county board according to law, except
31 when special provision for payment of county money is otherwise made by
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1 law.
2 (2) The county treasurer shall prepare and file the required annual
3 inventory statement of county personal property in his or her custody or
4 possession as provided in sections 23-346 to 23-350.
5 (3) The county treasurer, at the direction of the city or village,
6 shall invest the bond fund money collected for each city or village
7 located within each county. The bond fund money shall be invested by the
8 county treasurer and any investment income shall accrue to the bond fund.
9 The county treasurer shall notify the city or village when the bonds have
10 been retired.
11 (4)(a) On or before the fifteenth day of each month, the county
12 treasurer (i) shall pay to each city, village, school district,
13 educational service unit, county agricultural society, and rural or
14 suburban fire protection district located within the county the amount of
15 all funds collected or received for the city, village, school district,
16 educational service unit, county agricultural society, and rural or
17 suburban fire protection district the previous calendar month, including
18 bond fund money when requested by any city of the first class under
19 section 16-731, and (ii) on forms provided by the Auditor of Public
20 Accounts, shall include with the payment a statement indicating the
21 source of all such funds received or collected and an accounting of any
22 expense incurred in the collection of ad valorem taxes, except that the
23 Auditor of Public Accounts shall, upon request of a county, approve the
24 use and reproduction of a county's general ledger or other existing forms
25 if such ledger or other forms clearly indicate the sources of all funds
26 received or collected and an accounting of any expenses incurred in the
27 collection of ad valorem taxes.
28 (b) If all such funds received or collected are less than twenty-
29 five dollars, the county treasurer may hold such funds until such time as
30 they are equal to or exceed twenty-five dollars. In no case shall such
31 funds be held by the county treasurer longer than six months.
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1 (c) If a school district treasurer has not filed an official bond
2 pursuant to section 11-107 or evidence of equivalent insurance coverage,
3 the county treasurer may hold funds collected or received for the school
4 district until such time as the bond or evidence of equivalent insurance
5 coverage has been filed.
6 (5) Notwithstanding subsection (4) of this section, the county
7 treasurer of any county in which a city of the metropolitan class or a
8 Class V school district is located shall pay to the city of the
9 metropolitan class and to the Class V school district on a weekly basis
10 the amount of all current year funds as they become available for the
11 city or the school district.
12 (6) The county treasurer shall annually complete continuing
13 education through a program approved by the Auditor of Public Accounts,
14 and proof of completion of such program shall be submitted to the Auditor
15 of Public Accounts.
16 Sec. 7. Section 84-304, Revised Statutes Supplement, 2019, is
17 amended to read:
18 84-304 It shall be the duty of the Auditor of Public Accounts:
19 (1) To give information electronically to the Legislature, whenever
20 required, upon any subject relating to the fiscal affairs of the state or
21 with regard to any duty of his or her office;
22 (2) To furnish offices for himself or herself and all fuel, lights,
23 books, blanks, forms, paper, and stationery required for the proper
24 discharge of the duties of his or her office;
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