Nebraska Revised Statutes

Neb. Rev. Stat. § 23-106 (2026)

County funds; management; establish petty cash fund; purpose; power of county board

✓ current as of July 2026

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(1) The county board shall manage the county funds and county business except as otherwise specifically provided.

(2) The county board shall have the authority to establish a petty cash fund for such county for the purpose of making payments for subsidiary general operational expenditures and purchases. Such county board shall set, by resolution of the board, the amount of money to be carried in such petty cash fund and the dollar limit of an expenditure from such fund and such amount shall be stated in the fiscal policy of the county board budget message.

Notes of Decisions

Cited in 4 cases, 1951–2009 · leading case: Cnty. of York v. Johnson, 432 N.W.2d 215 (Neb. 1988).

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Cnty. of York v. Johnson, 432 N.W.2d 215 (Neb. 1988). · cites it 2× “Did the county have the authority to enter an agreement for the audit which is the subject of the present proceedings? Neb. Rev. Stat. § 23-104 (Reissue 1987) provides in part: “Each county shall have power.”

Thiles v. Cnty. Bd. of Sarpy Cnty., 200 N.W.2d 13 (Neb. 1972). · cites it 2× “Section 23-104, R. R. S. 1943, provides: “Each county shall have power * * * (6) to make all contracts and to do all other acts in relation to the property and concerns of the county necessary to the exercise of its corporate powers; * * Section 23-106, R.”

Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009). “Included in those specific powers are that the county board has the power to take and have the care and custody of all the real and personal property owned by the county (§ 23-105); the county board has the power to manage the county funds and county business except as otherwise…”

State Ex Rel. Bates v. Morgan, 47 N.W.2d 512 (Neb. 1951). · cites it 2× “Section 23-106, R. S. 1943, provides: “The county board shall manage the county funds and county business except as otherwise specifically provided.”

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