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.
§ 6-1458.Petty cash funds.
Article 14: Uniform County Court Rules of Practice and Procedure · Last amended February 18, 2016 · Last verified July 22, 2026
In one sentenceThis rule lets a clerk magistrate set up a petty cash fund, with the concurring county judges, the State Court Administrator, and the county board all signing off, so that urgent cash purchases can be made and tracked with receipts and monthly accounting.
Full Text of § 6-1458
Amendment History
Rule 58 adopted July 1995. Renumbered and codified as § 6-1458, effective July 18, 2008; § 6-1458 amended February 18, 2016.
Plain-English Summary
Court offices sometimes need to pay for something right away, in cash, before a normal purchase order or reimbursement process could catch up. This rule gives a clerk magistrate a narrow tool for that: a petty cash fund, but only when a real need exists, and only with layers of sign-off. The county judges of the district have to concur, the State Court Administrator or a designee has to approve creating the fund, and the local county board has to approve the budget for it under Neb. Rev. Stat. § 23-106.
The fund is not a general slush account. It is limited to business-related situations that require immediate cash payment. Once approved, the clerk magistrate has to keep receipts for every expenditure and maintain a detailed accounting on a form the State Court Administrator approves, then scan that form and the receipts into JUSTICE along with the court’s monthly financial image reports — so the fund stays visible to the same financial oversight that governs the rest of the court’s books.
Frequently Asked Questions
What is a petty cash fund used for in a county court?
It covers business-related expenses that have to be purchased and paid for immediately in cash, rather than through the court’s normal purchasing or reimbursement process.
Who has to approve setting up a petty cash fund?
The county judges of the district must concur, the State Court Administrator or a designee must approve creating the fund, and the local county board must approve the budget for it.
Can a clerk magistrate create the fund without the judges’ agreement?
No. The rule requires the concurrence of the county judges of the clerk magistrate’s district before the fund can be established.
What records does the clerk magistrate have to keep once the fund exists?
Receipts for every expenditure and a detailed, accurate accounting of the fund on a form the State Court Administrator has approved.
How does this fund get reviewed by the state court system?
The printed form and receipts are scanned into JUSTICE along with the court’s monthly financial image reports, folding the petty cash fund into the same reporting that covers the court’s other finances.
Source & verification. Section text and amendment history are
reproduced verbatim from the Nebraska Judicial Branch, adopted by the
Supreme Court of Nebraska. Last verified July 22, 2026. ·
Official source
Also known as: petty cash fund county court nebraskaclerk magistrate cash fund approvalsetting up court petty cashcounty board budget approval petty cashJUSTICE monthly financial report petty cash