Title 35, Public Finances

In all actions brought on behalf of the state, no debt shall be allowed against the state as a set-off unless it has been exhibited to the director of the department of administration and by him allowed or disallowed. A debt may be allowed as a set-off when it is proved to the sa…

In all instances in which the law recognizes a claim for money against the state, but no appropriation has been made by law to pay such claim, the department of administration shall audit and adjust the claim, if presented to it, and give the claimant a certificate of the amount …

A. Except as provided in section 35-191, an officer or other agency of the state, after the close of any fiscal year, shall not incur or order or approve incurring any obligation or expenditure under any appropriation made by the legislature for that fiscal year. An expenditure s…

A. Except as provided in section 35-190 and subsection B of this section, an obligation of this state that is required by law to be paid with state general fund monies in one fiscal year may not be deferred in whole or in part for payment in another fiscal year. B. This section d…

A. A claim against this state arising out of contractual relations that has not been paid because of failure to file within the time prescribed by law, or because of any other technical defect not affecting the validity or the contractual liability of this state, is subject to ad…

(L21, Ch. 405, sec. 9) A. The governor may declare an emergency arising from major disasters as provided in this section and incur liabilities therefor, regardless of whether or not the legislature is in session. B. When the governor, or the director of the division of emergency …

A. Political subdivisions may apply to the state director of emergency management for reimbursement of necessary expenses incurred in search or rescue operations, not including purchase of equipment or facilities, under section 35-192, subsection C subject to the following limita…

A. A budget unit shall record travel advances for state employees in the appropriate account as prescribed by procedures established by the department of administration. B. If travel advances made to an employee are not reimbursed in a timely manner, the department of administrat…

A. The supervisory official of a budget unit may apply to the department of administration to provide a revolving fund in an amount that will allow the budget unit to pay operating expense items under procedures prescribed by the department of administration. B. The application f…

A. There is established a permanent revolving fund to be known as the department of administration special services revolving fund. The services covered by this fund shall include office supplies, office services, printing and other administrative or management services. Payments…

Any state officer or employee who illegally withholds, expends or otherwise converts any state money to an unauthorized purpose shall be liable, either individually or on his bond, for the amount of such money, plus a penal sum of twenty per cent thereof, and an action may be ins…

A. Subject to the approval of the director of the department of administration, a budget unit may spend any monies for either of the following: 1. Transportation or other travel expenses necessary for bringing any person into this state who is not a resident of this state for an …

A. Notwithstanding any provisions of law to the contrary, no public funds nor tax monies of this state or any political subdivision of this state nor any federal funds passing through the state treasury or the treasury of any political subdivision of this state may be expended fo…

Notwithstanding any provision of law to the contrary, no monies may be paid from the state treasury to refund monies collected under a law imposing a tax if the law is declared invalid by a final judgment of a court of competent jurisdiction until the legislature has made a speci…

A. Notwithstanding any other law, tax monies of this state or any political subdivision of this state, federal monies passing through the state treasury or the treasury of any political subdivision of this state or any other public monies shall not be used by any person or entity…

A. Subject to any applicable requirements of federal law, regulations or guidelines, any appropriation, expenditure or grant of public monies for family planning services by this state or any political subdivision of this state shall be made in the following order of priority: 1.…

Any officer, agent or employee of the state who knowingly fails or refuses to comply with any of the provisions of this chapter is guilty of a class 1 misdemeanor.

When any person who is obligated to approve, audit, allow or pay claims or demands upon the state, approves, audits, allows or pays, or consents to, or connives at, approving, auditing, allowing or paying a claim or demand against the state not authorized by law, such person, and…

(L21, Ch. 404, sec. 50) A. The attorney general in the attorney general's discretion may bring an action in the name of this state to: 1. Enjoin the illegal payment of public monies, including violations of section 11-952 and title 41, chapter 23. 2. Recover illegally paid public…

A. An action to recover illegally paid public monies pursuant to section 35-212, subsection B, paragraph 1 or 3 may be brought only by the attorney general. B. A taxpayer of this state may request, in writing, the attorney general to institute an action pursuant to section 35-212…

A. Except as provided in subsection C, in all contracts and subcontracts for the furnishing of goods, equipment, labor, materials or services to the state, or any of its agencies, boards, commissions or departments, there shall be a provision that all books, accounts, reports, fi…

A person who, with intent to defraud, or deceive, improperly influences, obstructs or impairs an audit being conducted or about to be conducted in relation to any contract or subcontract with the state is guilty of a class 5 felony.