Nebraska State Constitution Article III-25

Article III-25


Incidental expenses of state officers; specific appropriations always necessary; warrants for money.

No allowance shall be made for the incidental expenses of any state officer except the same be made by general appropriation and upon an account specifying each item. No money shall be drawn from the treasury except in pursuance of a specific appropriation made by law, and on the presentation of a warrant issued as the Legislature may direct, and no money shall be diverted from any appropriation made for any purpose or taken from any fund whatever by resolution.


  • Neb. Const. art. III, sec. 22 (1875);
  • Amended 1964, Laws 1963, c. 302, sec. 2(1), p. 894.


1. General appropriation for incidental expenses

2. Specific appropriation

3. Miscellaneous

1. General appropriation for incidental expenses

Funds in state treasury which may be used in payment of claims against state may be withdrawn only pursuant to appropriation by Legislature. Fischer v. Marsh, 113 Neb. 153, 202 N.W. 422 (1925); State ex rel. Pearson v. Cornell, 54 Neb. 647, 75 N.W. 25 (1898); State ex rel. Graham v. Babcock, 18 Neb. 221, 24 N.W. 683 (1885).

State cannot use appropriation for one biennium to meet deficiency for preceding biennium. State ex rel. Western Bridge & Construction Co. v. Marsh, 111 Neb. 185, 196 N.W. 130 (1923).

Appropriation to pay expenses of State Board of Education was sufficient to include appropriation for salary of secretary. State ex rel. Ludden v. Barton, 88 Neb. 576, 130 N.W. 260 (1911).

Appropriations for incidental expenses of state officer in general appropriation must specify each item for which appropriation is made. State ex rel. James v. Babcock, 22 Neb. 38, 33 N.W. 711 (1887).

A specific appropriation is one expressly providing funds for particular purpose. There can be no implied appropriation under the Constitution. State ex rel. Cline v. Wallichs, 15 Neb. 609, 20 N.W. 110 (1884).

Under an appropriation for current expenses of state government, no money may be drawn for expenses of returning prisoners to penitentiary. State ex rel. Nobes v. Wallichs, 15 Neb. 457, 19 N.W. 641 (1884).

2. Specific appropriation

Act itself is sufficient appropriation, at least for current biennium, for expenditure of fees and charges to carry on work of commission. State ex rel. Meyer v. Duxbury, 183 Neb. 302, 160 N.W.2d 88 (1968).

Act providing for refunding of excess grain inspection fees was not in conflict herewith. Bollen v. Price, 129 Neb. 342, 261 N.W. 689 (1935).

Subsequent appropriation of money raised by previous special tax levy amounts to specific appropriation of entire fund. State ex rel. Ledwith v. Searle, 79 Neb. 111, 112 N.W. 380 (1907).

Specific appropriations for salaries of officers fixed by Constitution are not necessary. Weston v. Herdman, 64 Neb. 24, 89 N.W. 384 (1902).

Money paid into the treasury by the state cannot be credited by bookkeeping and thus deducted from the proper charge. It requires specific appropriation to transfer the fund. Providence Washington Ins. Co. v. Weston, 63 Neb. 764, 89 N.W. 253 (1902).

Under general act providing bounty for sugar manufacturers, but carrying no specific appropriation, no such bounty payment can be made. State ex rel. Norfolk Beet-Sugar Co. v. Moore, 50 Neb. 88, 69 N.W. 373 (1896).

Where the Legislature has made a specific appropriation for a special purpose, it is no part of the auditor's duty to inquire as to the justice of such appropriation. State ex rel. Sayre v. Moore, 40 Neb. 854, 59 N.W. 755 (1894).

3. Miscellaneous

Sections 77-202.25 to 77-202.33 do not constitute an appropriation and are not violative hereof. Stahmer v. State, 192 Neb. 63, 218 N.W.2d 893 (1974).

This section prevents the diversion of money from any appropriation or the taking thereof from any fund by legislative resolution as distinguished from legislative act. Rein v. Johnson, 149 Neb. 67, 30 N.W.2d 548 (1947).

Noncompliance with this section by Nebraska State Board of Agriculture disclosed that it was not public governmental agency. Crete Mills v. Nebraska State Board of Agriculture, 132 Neb. 244, 271 N.W. 684 (1937).

This section has no reference to any provision which the Legislature might see fit to make regarding custody or investment of money in treasury while waiting disbursement. State v. Hill, 47 Neb. 456, 66 N.W. 541 (1896).

Money may be drawn from the treasury only on vouchers which shall be presented to auditor that he may see that claim is one for which appropriation has been made. State ex rel. Garneau v. Moore, 37 Neb. 507, 55 N.W. 1078 (1893), 56 N.W. 154 (1893).

When appropriation provides for rewards and fees for capture of escaped convicts, etc., no warrant can be drawn to pay sheriff for conveying offenders to reform schools. State ex rel. Ensign v. Wallichs, 12 Neb. 407, 11 N.W. 860 (1882).