35-901 Volunteer departments; trust fund; established; use; public funds; restrictions; express authorization required; when; section, how construed; expenditures of public funds; procedure; gambling
35-901. Volunteer departments;trust fund; established; use; public funds; restrictions; express authorizationrequired; when; section, how construed; expenditures of public funds; procedure;gambling money; restrictions.(1) For purposes of this section,volunteer department shall mean volunteer fire department or volunteer first-aid,rescue, or emergency squad or volunteer fire company serving any city, village,county, township, or rural or suburban fire protection district.(2) Except as provided in subsection (4) of this section, each volunteerdepartment may establish a volunteer department trust fund. All general donationsor contributions, bequests, or annuities made to the volunteer departmentand all money raised by or for the volunteer department shall be depositedin the trust fund. The trust fund shall be under the control of the volunteerdepartment, and the volunteer department may make expenditures from the trustfund as it deems necessary. The treasurer of the volunteer department shallbe the custodian of the trust fund.(3) The trust fund shall not be considered public funds or funds ofany city, village, county, township, or rural or suburban fire protectiondistrict for any purpose, including the Nebraska Budget Act, nor shall anycity, village, county, township, or rural or suburban fire protection districtincur any liability solely by reason of any expenditure from such fund exceptliability for property when any city, village, county, township, or ruralor suburban fire protection district receives title to property acquired withmoney from such fund.(4)(a) If the total amount of expenditures and receipts in the trustfund exceeds one hundred thousand dollars in any twelve-month period, thevolunteer department shall inform any city, village, county, township, orrural or suburban fire protection district receiving service from the departmentand such entity may examine or cause to be examined all books, accounts, vouchers,records, and expenditures with regard to the trust fund.(b) Funds, fees, or charges solicited, collected, or received by a volunteerdepartment that are (i) in consequence of the performance of fire or rescueservices by the volunteer department at a given place and time, (ii) accomplishedthrough the use by the volunteer department of equipment owned by the taxingauthority supporting such department and provided to the volunteer departmentfor that purpose, and (iii) paid by or on behalf of the recipient of thoseservices shall not be deposited in a trust fund authorized by this section.Such funds are public funds of the taxing authority supporting the volunteerdepartment and are deemed to have been collected by the volunteer departmentas the agent of the taxing authority and are held by the department on itsbehalf. If such funds are in the possession of a volunteer department, thetaxing authority shall cause all the books, accounts, records, vouchers, expenditures,and statements regarding such funds to be examined and independently auditedat the expense of the taxing authority by a qualified professional auditoror the Auditor of Public Accounts for the immediately preceding five years.(5) Nothing in this section shall be construed or deemed to permit aviolation of the Nebraska Liquor Control Act.(6) All expenditures of public funds as defined in the Nebraska BudgetAct for support of a volunteer department or its purposes shall be submittedas claims, approved by the taxing authority supporting such department orits purposes, and published as required by law. All such claims shall be properlyitemized for proposed expenditure or reimbursement for costs already incurredand paid except as may be otherwise permitted pursuant to section 35-106.(7) All money raised pursuant to the Nebraska Bingo Act, the NebraskaLottery and Raffle Act, the Nebraska Pickle Card Lottery Act, and the NebraskaSmall Lottery and Raffle Act shall be subject to such acts with respect tothe deposit and expenditure of such money.(8) No volunteer department shall solicit, charge, or collect any funds,fees, or charges as described in subdivision (4)(b) of this section withoutthe express authorization of the taxing authority supporting the departmentby vote of a majority of the members of the governing body of such taxingauthority. Such authorization shall not extend beyond a twelve-month periodbut may be renewed at the discretion of the taxing authority in the same mannerin which it was initially granted. Upon collection or receipt, such funds,fees, or charges shall be remitted to the designated officer of the taxingauthority for deposit to the account of the taxing authority.(9) Funds, fees, or charges as describedin subdivision (4)(b) of this section which are in the possession of the taxingauthority shall be expended by such taxing authority solely (a) for the supportof the emergency response activities of the volunteer department which gaverise to those funds, fees, or charges, (b) for charges directly related tothe collection of those funds, fees, or charges, or (c) for the support of a serviceaward benefit program adopted and conducted pursuant to the Volunteer EmergencyResponders Recruitment and Retention Act. SourceLaws 1993, LB 516, § 1; Laws 2008, LB1096, § 4; Laws 2010, LB522, § 1.Effective Date: July 15, 2010 Cross ReferencesNebraska Bingo Act, see section 9-201.Nebraska Budget Act, see section 13-501.Nebraska Liquor Control Act, see section 53-101.Nebraska Lottery and Raffle Act, see section 9-401.Nebraska Pickle Card Lottery Act, see section 9-301.Nebraska Small Lottery and Raffle Act, see section 9-501.Volunteer Emergency Responders Recruitment and Retention Act, see section 35-1301.