County funds; management; establish petty cash fund; purpose; power of county board.
Neb. Rev. Stat. § 23-106
in effect23-106. County funds; management; establish petty cash fund; purpose; power of county board.
(1) The county board shall manage the county funds and county business except as otherwise specifically provided.
(2) The county board shall have the authority to establish a petty cash fund for such county for the purpose of making payments for subsidiary general operational expenditures and purchases. Such county board shall set, by resolution of the board, the amount of money to be carried in such petty cash fund and the dollar limit of an expenditure from such fund and such amount shall be stated in the fiscal policy of the county board budget message.
Laws 1879, § 23, p. 360; Laws 1887, c. 26, § 1, p. 350; Laws 1905, c. 44, § 1, p. 287; R.S.1913, § 952; Laws 1915, c. 17, § 1, p. 73; C.S.1922, § 852; Laws 1925, c. 93, § 1, p. 273; Laws 1929, c. 60, § 2, p. 231; C.S.1929, § 26-105; Laws 1931, c. 40, § 1, p. 134; Laws 1933, c. 36, § 1, p. 236; Laws 1939, c. 28, § 5, p. 144; Laws 1941, c. 48, § 2, p. 235; C.S.Supp.,1941, § 26-105; Laws 1943, c. 57, § 1(2), p. 224; R.S.1943, § 23-106; Laws 1976, LB 686, § 1; Laws 1978, LB 643, § 1.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=23-106Fetched: 10/20/2026