Merrick Co., NE
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Duties of School District Treasurer.
SEC. 4. . The treasurer of each district shall, within ten days after the election, execute to the county and file with the director a bond of not less than five hundred dollars in any instance, nor less than double the amount of money, as near as can be ascertained, to come into his hands as treasurer and at any one time, with sufficient sureties, to be approved by the director and moderator, conditioned for the faithful discharge of the duties of his office; such bond when approved shall be filed by the director in the office of the county clerk of the county wherein the school district is situated and if the treasurer shall fail to execute such bond, his office shall be declared vacant by the district board and the board shall immediately appoint a treasurer, who shall be subject to the same conditions and possess the same powers as if elected to that office. [Amended 1883, chap. 72.]
SEC. 5. . It shall be the duty of the treasurer of each district to apply for and receive from the county treasurer all school moneys apportioned to the district or collected for the same by said county treasurer, upon order of the director, countersigned by the moderator, and to pay over on the order of the director, countersigned by the moderator of such district, all moneys received by him.
SEC. 6 . The treasurer shall keep a book furnished by the district, in which he shall enter all the moneys received and disbursed by him, specifying particularly the source from which money has been received. and to what fund it belongs, and the person or persons to whom, and the object for which the same has been paid out. He shall present to the district, at each annual meeting, a report in writing, containing a statement of all moneys received by him during the preceding year, and of the disbursements made by him, with the items of such disbursements, and exhibit the vouchers therefor, and at the close of the term of his office shall settle with the district board, and shall hand over to his successor said books and all receipts, vouchers, orders, and papers coming into his hands as treasurer of the district, together with all moneys remaining in his hands as such treasurer.
SEC. 7 . It shall also be the duty of the treasurer to appear for and on behalf of the district in all suits brought by or against the same, whenever no other directions shall be given by the qualified voters in the district meeting, except in suits in which he is interested adversely to the district; and in all such cases the director shall appear for said district, if no other directions shall be given as aforesaid.
SEC. 8 . Whenever by the failure of his sureties, or otherwise, the official bond of the district treasurer becomes, in the opinion of the other members of the board, insufficient to protect the district from loss, it shall be the duty of the director and moderator to demand additional security or a new bond of the treasurer. If the treasurer refuse or neglect to procure a satisfactory bond and present it to the other members for approval within ten days after said demand, the said moderator and director may declare his office vacant, and proceed to call a district meeting to elect a new treasurer to fill the unexpired term; Provided, That nothing in this section shall be construed to interfere with the liabilities of principal and sureties in such bond or the rights of sureties as defined by law regulating official bonds.
SEC. 4. The treasurer should not be allowed to draw money from the county treasury till he has filed his bond. The other members of the board should not be sureties on the treasurer's bond. A school treasurer may hold other offices, county or precinct. When a board allows a treasurer, whose bond has not been approved, to handle public funds, the members of the board become individually liable for any loss that may occur. District treasurers are reminded that to use or lend any part of the public money in their hands is an offense which, if proven against them, renders them liable to fine and imprisonment. (See Comp. Stat.) The treasurer must file his bond with the director, and the director must file it with the county clerk. The director should keep a record of both filings. A district treasurer elected to succeed himself must file a new bond.
SEC. 6. This money may be drawn from the county treasury at any time. (See section 1.) It is the right and duty of the district treasurer to draw and hold funds collected by the county treasurer to the credit of the district. 22 Neb., 52. School district funds can be paid out legally only on the order of the director, countersigned by the moderator. The county treasurer has no right to receive orders drawn by the director in favor of anyone but the district treasurer, who is the only person authorized to receive district money from the county treasurer, and he should pay no order until countersigned by the moderator. 11 Neb., 288. A school district has no authority to release its treasurer from liability for money lost or misapplied by him. 10 Neb., 296. Cited 19 Id., 494, 565.
SEC. 5. The district treasurer should settle with the district at the annual meeting and the terms and items of this settlement should be recorded in full.
SEC. 7. Action on a demand belonging to the district must be brought in the name of the district. 11 Neb., 283. When the action is not brought by the treasurer the petition should state the cause. 10 Neb., 268. Cited 12 Id 241.
SEC. 12.  [Warrants paid in Order.] Warrants when payable. All warrants upon the state treasurer, the treasurer of any County, City, school district or other municipal corporation, shall be paid in the order of their presentation therefor.
SEC. 13.  [Warrant Register.] The treasurer of this state, and the treasurer of every county, city, school district, or other municipal corporation, shall keep a Warrant Register, which register shall show in columns arranged for that purpose, the number, date, and amount of each warrant presented and registered as hereinafter provided, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the same is registered, the date of payment, the amount of interest and the total amount paid thereon, with the date when notice to the person in whose name such. warrant is registered is mailed, as hereinafter provided.
SEC. 14.  [Endorsement.] It shall be the duty of every such treasurer upon the presentation of any warrant for payment, in the presence of such person, to enter such warrant in his warrant register for payment in the order of its presentation, and upon every warrant so presented and registered he shall endorse, "registered for payment," with the date of such registration, and shall sign such endorsement.
SEC. 15.  [Separate Package for each Warrant-Notice.] It shall be the duty of every such treasurer to put aside in a separate and sealed package, the money for the payment of each registered warrant, in the order of its registration, as soon as money sufficient for the payment of such warrant is received to the credit of the particular fund upon which the same is drawn. Such package shall be endorsed with the number and description of such warrant, and the name and address of the person in whose name the same is registered, and interest upon such warrant shall thereupon cease, and such treasurer shall by mail immediately notify the person in whose name the same is registered, and shall endorse the date of the mailing of such notice upon such sealed package.
SEC. 17.  [Treasurer's Duties--Cash Book-Register.] Every such treasurer shall daily, as moneys are received, foot the several columns of his cash book, and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register, and carry forward the excess.
SEC. 18.  [Failure to Keep Books--Penalty.] Any such treasurer who shall fail regularly to enter upon his cash book the amounts so received and receipted for, or who shall fail to keep his cash book footed from day to day, as required by this act, for the space of three days, shall forfeit for each offense the sum of one hundred dollars, to be recovered in a civil action on his official bond, by any person holding a warrant drawn on such treasurer, one-half to the person bringing such action, and one-half to the school fund of the county in which such action is brought.
SEC. 19.  [Inspection of Books.] The cash book, register, and retained receipts of every such treasurer, shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid.
SEC. 20.  [Failure to Notify-Penalty.] Any treasurer who shall for the period of five days after moneys in amount sufficient to pay any registered warrant in its order have been received, fail to mail notice thereof to the person registering such warrant, shall forfeit to such person ten per cent on the amount of such warrant, and ten per cent additional for every thirty days thereafter, during which such failure shall continue.
SEC. 21.  [Failure to Register or Pay-Penalty.] Any such treasurer, who shall fail to register any warrant. in the order of its presentation therefor, or shall fail to pay the same in the order of its registration, shall be liable on his official bond to each and every person, the payment of whose warrant or warrants is thereby postponed, in the sum of five hundred dollars, to be recovered in a civil action, one-half of which shall go to the person bringing such action, and one-half to the school fund of the county in which such action is brought.
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