Nebraska Revised Statutes Chapter 15. Cities of the Primary Class § 15-840. Claims; how submitted and allowed

All liquidated and unliquidated claims and accounts payable against a city of the primary class shall: (1) Be presented in writing; (2) state the name of the claimant and the amount of the claim; and (3) fully and accurately identify the items or services for which payment is claimed or the time, place, nature, and circumstances giving rise to the claim. The city finance director shall be responsible for the preauditing and approval of all claims and accounts payable, and no warrant in payment of any claim or account payable shall be drawn or paid without such approval. In order to maintain an action for a claim, other than a tort claim as defined in section 13-903, it shall be necessary, as a condition precedent, that the claimant file such claim within one year of the accrual of such claim, in the office of the city clerk, or other official whose duty it is to maintain the official records of a city of the primary class.