Neb. Sup. Ct. R. 6-1458
Whenever the need exists, a clerk magistrate, with the concurrence of the county judges of his or her district, may establish and maintain a petty cash fund. The fund shall be used only in the event of business-related circumstances which require the item or expense to be purchased and paid for immediately in cash. The creation of the fund is contingent upon approval of the State Court Administrator or designee and budget approval by the local county board as defined under Neb. Rev. Stat. § 23-106. If the local county board approves the budget request, the clerk magistrate shall maintain receipts for expenditures and an accurate, detailed accounting of the fund on a form approved by the State Court Administrator. The printed form and receipts shall be scanned into JUSTICE with the court's monthly financial image reports.
Neb. Sup. Ct. R. 6-1458