Nebraska § 23-1401 County comptroller; qualifications;
duties

Nebraska Statutes

§ 23-1401 — County comptroller; qualifications; duties

Nebraska § 23-1401

Ch. 23County Government and Officers

This text of Nebraska § 23-1401 (County comptroller; qualifications; duties) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 23-1401 (2026).

Text

In any county in which a city of the metropolitan class
is located, there is hereby created the office of county comptroller
for such county, and the county clerk of such county shall be the ex officio
county comptroller for the county. The county comptroller shall act as the
general accountant and fiscal agent of the county and
shall exercise a general supervision over all officers of the county charged
in any manner with the receipt, collection, or disbursement of the county
revenue. The county comptroller shall be a competent bookkeeper and accountant,
and it shall be his or her duty to keep a complete set of books in which,
among other things, the amount of the appropriation that has been made on
the fund that has been expended on account of such appropriation fund shall
be stated. It 

Free access — add to your briefcase to read the full text and ask questions with AI

In any county in which a city of the metropolitan class
is located, there is hereby created the office of county comptroller
for such county, and the county clerk of such county shall be the ex officio
county comptroller for the county. The county comptroller shall act as the
general accountant and fiscal agent of the county and
shall exercise a general supervision over all officers of the county charged
in any manner with the receipt, collection, or disbursement of the county
revenue. The county comptroller shall be a competent bookkeeper and accountant,
and it shall be his or her duty to keep a complete set of books in which,
among other things, the amount of the appropriation that has been made on
the fund that has been expended on account of such appropriation fund shall
be stated. It shall be the duty of the county comptroller to audit all claims
filed against the county and prepare a report thereon to the county board
of such county. The county comptroller shall also keep accurate and separate
accounts between the county and officers of the county, and between the county
and all contractors or other persons doing work or furnishing material for
the county. The county comptroller shall also examine and check the reports
of all officers of the county. The county comptroller shall prepare and file
the required annual inventory statement of county personal property in his
or her custody or possession, as provided in sections 23-346 to 23-350 .

Legislative History

Source: Laws 1915, c. 181, § 1, p. 369; C.S.1922, § 4937; C.S.1929, § 26-1101; Laws 1939, c. 28, § 12, p. 152; C.S.Supp.,1941, § 26-1101; R.S.1943, § 23-1401; Laws 1947, c. 62, § 7, p. 201; Laws 1991, LB 798, § 6; Laws 2010, LB475, § 1. Annotations: Special investigation of certain county records as requested by grand jury was not service required to be performed by county comptroller. Campbell v. Douglas County, 142 Neb. 773, 7 N.W.2d 764 (1943).