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Nebraska Laws Pertaining to
Libraries & Library Operations

Chapter 13. Cities, Counties, and Other Political Subdivisions
NEBRASKA BUDGET ACT
§§ 13-501-503

Statute: 13-501
Act, how cited.

Sections 2-958, 3-504, 12-914, 13-501 to 13-512, 16-702, 16-706, 16-718, 17-702, 17-703, 17-708, 17-711, 17-715, 17-718, 18-1006, 19-1302, 23-132, 23-904, 23-920, 23-3519, 23-3552, 31-513, 35-509, 39-1621, 39-1634, 46-543, 46-544, 71-1611, 79-1083, 79-10,126, and 79-1225 shall be known and may be cited as the Nebraska Budget Act.

Source:
Laws 1969, c. 145, § 50, p. 701; R.S.1943, (1983), § 23-933; Laws 1992, LB 1063, § 2; Laws 1992, Second Spec. Sess., LB 1, § 2; Laws 1993, LB 310, § 1; Laws 1993, LB 734, § 15; Laws 1994, LB 1257, § 2; Laws 1996, LB 900, § 1017; Laws 1997, LB 250, § 1; Laws 1997, LB 397, § 1; Laws 1999, LB 86, § 2; Laws 2000, LB 968, § 2. Operative date July 1, 2000.

Statute: 13-502
Purpose of act; applicability.

  1. The purpose of the Nebraska Budget Act is to require governing bodies of this state to which the act applies to follow prescribed budget practices and procedures and make available to the public pertinent information pertaining to the financial requirements and expectations of such governing bodies so that intelligent and informed support, opposition, criticism, suggestions, or observations can be made by those affected.
  2. The act shall not apply to governing bodies which have a budget of less than five thousand dollars per year.
  3. The act shall not apply to proprietary functions of municipalities for which a separate budget has been approved by the city council or village board as provided in the Municipal Proprietary Function Act.
  4. The Nebraska Budget Act shall not apply to any governing body for any fiscal year in which the governing body will not have a property tax request or receive state aid as defined in section 13-518.
  5. The act shall not apply to any public power district or public power and irrigation district organized pursuant to Chapter 70, article 6, to any rural power district organized pursuant to Chapter 70, article 8, or to any agency created pursuant to sections 18-2426 to 18-2434.

Source:
Laws 1969, c. 145, § 1, p. 669; Laws 1971, LB 157, § 1; R.S.1943, (1983), § 23-921; Laws 1991, LB 15, § 5; Laws 1993, LB 734, § 16; Laws 2000, LB 968, § 3; Laws 2000, LB 1279, § 1. Operative date July 1, 2000.
Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB 968, section 3, with LB 1279, section 1, to reflect all amendments.

Statute: 13-503
Terms, defined.

For purposes of the Nebraska Budget Act, unless the context otherwise requires:
  1. Governing body shall mean the governing body of any county agricultural society, elected county fair board, joint airport authority formed under the Joint Airport Authorities Act, city or county airport authority, cemetery district, city, village, community college, community redevelopment authority, county, drainage or levee district, educational service unit, rural or suburban fire protection district, historical society, hospital district, irrigation district, natural resources district, nonprofit county historical association or society for which a tax is levied under subsection (1) of section 23-355.01, public building commission, railroad transportation safety district, reclamation district, road improvement district, rural water district, school district, sanitary and improvement district, township, offstreet parking district, transit authority, metropolitan utilities district, and political subdivision with the authority to have a property tax request or that receives state aid;
  2. Levying board shall mean any governing body which has the power or duty to levy a tax;
  3. Fiscal year shall mean the twelve-month period used by each governing body in determining and carrying on its financial and taxing affairs;
  4. Tax shall mean any general or special tax levied against persons, property, or business for public purposes as provided by law but shall not include any special assessment;
  5. Auditor shall mean the Auditor of Public Accounts;
  6. Cash reserve shall mean funds required for the period before revenue would become available for expenditure but shall not include funds held in any special reserve fund;
  7. Public funds shall mean all money, including nontax money, used in the operation and functions of governing bodies. For purposes of a county, city, or village which has a lottery established under the Nebraska County and City Lottery Act, only those net proceeds which are actually received by the county, city, or village from a licensed lottery operator shall be considered public funds, and public funds shall not include amounts awarded as prizes;
  8. Adopted budget statement shall mean a proposed budget statement which has been adopted or amended and adopted as provided in section 13-506. Such term shall include additions, if any, to an adopted budget statement made by a revised budget which has been adopted as provided in section 13-511;
  9. Special reserve fund shall mean any special fund set aside by the governing body for a particular purpose and not available for expenditure for any other purpose. Funds created for (a) the retirement of bonded indebtedness, (b) the funding of employee pension plans, (c) the purposes of the Political Subdivisions Self-Funding Benefits Act, (d) the purposes of the Local Option Municipal Economic Development Act, (e) voter-approved sinking funds, or (f) statutorily authorized sinking funds shall be considered special reserve funds;
  10. Biennial period shall mean the two fiscal years comprising a biennium commencing in odd-numbered years used by a city in determining and carrying on its financial and taxing affairs; and
  11. Biennial budget shall mean a budget by a city of the primary or metropolitan class that adopts a charter provision providing for a biennial period to determine and carry on the city's financial and taxing affairs.
Source:
Laws 1969, c. 145, § 2, p. 669; Laws 1972, LB 537, § 1; Laws 1977, LB 510, § 6; R.S.1943, (1987), § 23-922; Laws 1988, LB 802, § 2; Laws 1992, LB 1063, § 3; Laws 1992, Second Spec. Sess., LB 1, § 3; Laws 1993, LB 734, § 17; Laws 1994, LB 1257, § 3; Laws 1996, LB 299, § 10; Laws 1997, LB 250, § 2; Laws 1999, LB 437, § 25; Laws 2000, LB 968, § 4; Laws 2000, LB 1116, § 6.
Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB 968, section 4, with LB 1116, section 6, to reflect all amendments.
Note: The changes made by LB 968 became operative July 1, 2000. The changes made by LB 1116 became operative January 1, 2001.
For more information, contact Richard Miller.