Nebraska Revised Statute 84-602

Chapter 84 Section 602


State Treasurer; duties.

It shall be the duty of the State Treasurer:

(1) To receive and keep all money of the state not expressly required to be received and kept by some other person;

(2) To disburse the public money upon warrants drawn upon the state treasury according to law and not otherwise;

(3) To keep a just, true, and comprehensive account of all money received and disbursed;

(4) To keep a just account with each fund, and each head of appropriation made by law, and the warrants drawn against them;

(5) To render a full statement to the Department of Administrative Services of all money received by him or her from whatever source, and if on account of revenue, for what year; of all penalties and interest on delinquent taxes reported or accounted for to him or her, and of all disbursements of public funds; with a list, in numerical order, of all warrants redeemed, the name of the payee, amount, interest, and total amount allowed thereon, and with the amount of the balance of the several funds unexpended; which statement shall be made on the first day of December, March, June, and September, and more often if required;

(6) To report electronically to the Legislature as soon as practicable, but within ten days after the commencement of each regular session, a detailed statement of the condition of the treasury and its operations for the preceding fiscal year;

(7) To give information electronically to the Legislature, whenever required, upon any subject connected with the treasury or touching any duty of his or her office;

(8) To account for, and pay over, all money received by him or her as such treasurer, to his or her successor in office, and deliver all books, vouchers, and effects of office to him or her; and such successor shall receipt therefor. In accounting for and paying over such money the treasurer shall not be held liable on account of any loss occasioned by any investment, when such investment shall have been made pursuant to the direction of the state investment officer; and

(9) To develop and maintain the web site required under the Taxpayer Transparency Act.


Cross References

  • Taxpayer Transparency Act, see section 84-602.01.


  • State Treasurer was necessary party to declaratory judgment action testing constitutionality of statute. Haynes v. Anderson, 163 Neb. 50, 77 N.W.2d 674 (1956).

  • State Treasurer is required to keep a warrant register for registration of unpaid warrants and warrants should be paid in order of their presentation. State v. Omaha National Bank, 66 Neb. 857, 93 N.W. 319 (1903).

  • Appropriation, authorizing State Treasurer to reimburse sinking fund from General Fund, is command to make proper entries on books, and issuance of warrant to him therefor is void. State v. Omaha Nat. Bank, 59 Neb. 483, 81 N.W. 319 (1899).

  • Turning over certificates of deposits from state depositories is sufficient, without physical transfer of money to successor. In re State Treasurer's Settlement, 51 Neb. 116, 70 N.W. 532 (1897).

  • Requirement to account to successor for all money received can be satisfied only by delivery of actual cash. State v. Hill, 47 Neb. 456, 66 N.W. 541 (1896).

  • Action on bond for money unaccounted for must be brought in county of capital. State v. Hill, 38 Neb. 698, 57 N.W. 548 (1894).