Certified transcript of proceedings before auditor and Secretary of State must be filed in district court to confer jurisdiction on appeal. Pickus v. State, 115 Neb. 869, 215 N.W. 129 (1927).

Word "appeal" signifies transfer of proceeding for review to district court. Hooper Tel. Co. v. Nebraska Tel. Co., 96 Neb. 245, 147 N.W. 674 (1914).

Section 81-8,305 does not violate this provision. Pavers, Inc. v. Board of Regents, 276 Neb. 559, 755 N.W.2d 400 (2008).

Nebraska State Board of Agriculture, through failure to have claims examined and allowed by Auditor of Public Accounts, disclosed administrative construction that it was not a governmental agency. Crete Mills v. Nebraska State Board of Agriculture, 132 Neb. 244, 271 N.W. 684 (1937).

Mandamus is proper remedy against state officers to enforce execution and delivery of warrant where appropriation therefor has been made by Legislature. State ex rel. National Surety Corp. v. Price, 129 Neb. 433, 261 N.W. 894 (1935).

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).

Word "claims" means claims which state is or may be under legal obligation to pay. It does not include appropriation of specific fund by Legislature to named person as donation, gift, or reward, or for which state was under no legal obligation. State ex rel. Sayre v. Moore, 40 Neb. 854, 59 N.W. 755 (1894).

This section was intended to restrict application of money raised by taxation and not as limitation upon discretion of Legislature in selecting agencies through which it is to be expended. State ex rel. Garneau v. Moore, 37 Neb. 507, 55 N.W. 1078 (1893), 56 N.W. 154 (1893).