The county comptroller shall perform such other duties as may be required by law. The county comptroller shall keep a record of all claims filed against the county, and the claims themselves the county comptroller shall keep on file in the office. The county comptroller is hereby authorized and empowered to appoint the necessary help to be paid by the county, but for whose acts and doings the county comptroller shall be responsible. During the absence of or disability to act as the county comptroller, the deputy is hereby authorized to do and perform any and all acts that might by the county comptroller be done and performed if present.
Neb. Rev. Stat. §§ 23-1403