23-1401 County comptroller; qualifications; duties. - Nebraska Statutes

23-1401. County comptroller; qualifications;duties.In any county in which a city of the metropolitan classis located, there is hereby created the office of county comptrollerfor such county, and the county clerk of such county shall be the ex officiocounty comptroller for the county. The county comptroller shall act as thegeneral accountant and fiscal agent of the county andshall exercise a general supervision over all officers of the county chargedin any manner with the receipt, collection, or disbursement of the countyrevenue. 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 onthe fund that has been expended on account of such appropriation fund shallbe stated. It shall be the duty of the county comptroller to audit all claimsfiled against the county and prepare a report thereon to the county boardof such county. The county comptroller shall also keep accurate and separateaccounts between the county and officers of the county, and between the countyand all contractors or other persons doing work or furnishing material forthe county. The county comptroller shall also examine and check the reportsof all officers of the county. The county comptroller shall prepare and filethe required annual inventory statement of county personal property in hisor her custody or possession, as provided in sections 23-346 to 23-350. SourceLaws 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.Operative Date: January 1, 2011AnnotationsSpecial 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).