TREASURER

Omaha Municipal Code ch. 10, art. II, div. 2

in effect

Omaha Municipal Code § 10-41 General liability.

Sec. 10-41. - General liability. The city treasurer shall be liable on his bond for the safekeeping and proper disbursement of all funds and money of the city collected or received by him and for all taxes and assessments not collected by him whenever such taxes or assessments remain uncollected by reason of any neglect of duty, want of diligence, or failure on his part to comply with the laws and ordinances relating to the collection thereof. (Code 1980, § 10-41)

Omaha Municipal Code § 10-42 Books and accounts generally.

Sec. 10-42. - Books and accounts generally. The city treasurer shall keep his books and accounts in such manner as the city council may prescribe and in such manner as to show the amount of money collected by him from all sources and the condition of each fund into which the same has been placed and the items of disbursement thereof. The books so kept shall at all times be open to inspection, within reasonable hours, by the comptroller, the city council or persons designated by the city council. (Code 1980, § 10-42)

Omaha Municipal Code § 10-43 Receipts—Generally.

Sec. 10-43. - Receipts—Generally. All blank receipts used in the office of the city treasurer shall be furnished by the comptroller, and all receipts of each class shall be consecutively numbered, and when issued shall show upon their face the correct date and amount thereof and the purpose for which issued, and, when the same include interest, the amount and rate thereof, together with such other information as will enable the proper checking of the item or items covered by said receipt, without reference to the tax books or other records. It shall be the duty of the city comptroller to keep an accurate record of all blank receipts furnished to the city treasurer, together with the numbers thereof. It shall be a misdemeanor for the city treasurer to use any blank receipt except such as are furnished for the use of his office by the comptroller. (Code 1980, § 10-43)

Omaha Municipal Code § 10-44 Same—Issuance.

Sec. 10-44. - Same—Issuance. The city treasurer shall give every person paying money into the city treasury a receipt therefor and keep the duplicate thereof. Such receipt shall specify the date of payment, the amount thereof, and upon what account paid. The treasurer shall also file copies of such receipts with the comptroller on the day the same is issued. (Code 1980, § 10-44)

Omaha Municipal Code § 10-45 Monthly accounting.

Sec. 10-45. - Monthly accounting. The city treasurer shall, at the end of each month, and oftener if required, render account to the city council through the comptroller, showing the state of the treasury at the date of such account, the balance of money therein, and the several balances to the credit of each fund, including funds created by bond issues. He shall accompany such account with a statement of all money received into the treasury and on what account received. (Code 1980, § 10-45)

Omaha Municipal Code § 10-46 Warrants generally.

Sec. 10-46. - Warrants generally. The city treasurer shall show all warrants redeemed and paid by him together with vouchers and shall deliver the same to the comptroller, who shall file such with the account of the treasurer in the comptroller's office upon every day of settlement. He shall return warrants paid by him marked "paid," together with a list thereof stating the number and amount of each. The treasurer shall register all warrants presented for payment and not paid for want of funds. Whenever funds accrue in his hands sufficient to pay warrants so registered in the order of registration, he shall give notice thereof by public advertisement for three days in the official paper describing the warrants desired to be redeemed sufficient to enable certification thereof and thereafter all interest upon warrants so called shall cease. The treasurer shall keep a registry of all warrants redeemed during the year, the number, date and amount thereof, the fund from which paid and the person to whom paid and the time of payment. (Code 1980, § 10-46)

Omaha Municipal Code § 10-47 Daily deposit of funds.

Sec. 10-47. - Daily deposit of funds. It is the duty of the city treasurer, each day, when his office shall be open for the payment of taxes or receiving revenues, to deposit in the bank or banks having contracts with the city for the depositing of funds of the city all public moneys or revenues of the city received by him, his deputies or assistants, during the previous day, except such sums as may be necessary for change and ordinary cash payments, and to have properly and correctly entered in the proper bank or deposit books the amount of such deposits, together with all items of interest allowed thereon, filing a duplicate carbon deposit slip with the city comptroller, properly stamped by the depository bank. (Code 1980, § 10-47)

Omaha Municipal Code § 10-48 Loans prohibited.

Sec. 10-48. - Loans prohibited. The city treasurer is hereby prohibited from advancing or loaning to any official of the city, or any employee of the city, or any contractor or other person, any pay, salary, or part of pay or salary, or to otherwise, in any manner, pay out any of the funds of the city, except as expressly authorized by law or the ordinances of the city or concurrent resolution of the mayor and council. Any violation of any provision or requirement of this section shall subject the city treasurer to immediate removal from office. (Code 1980, § 10-48)

Omaha Municipal Code § 10-49 Daily statements.

Sec. 10-49. - Daily statements. The city treasurer shall furnish to the comptroller a daily statement of all disbursements or payments of the preceding day, and showing all receipts issued the preceding day, with the number and amounts of such receipts, together with carbon copies thereof, and, in case of any original receipt being spoiled and not issued, such original receipt shall accompany such statement. (Code 1980, § 10-49)

Omaha Municipal Code § 10-50 Refunds restricted.

Sec. 10-50. - Refunds restricted. The city treasurer is hereby prohibited from making any refunds for taxes or other purposes, except by due process of law. (Code 1980, § 10-50)

Source: City of Omaha, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ne/omaha/codes/code_of_ordinances?nodeId=PTIIMUCO_CH10FI_ARTIIDEFI_DIV2TRFetched: 10/28/2026