AGO 98028.

• Court: Nebraska

Nebraska Attorney General Opinions 1998. AGO 98028. DATE: June 22, 1998SUBJECT: Return of Excess Veterans Aid Monies to the County Treasurer by the Veterans Service Committee or the Veterans Service OfficerREQUESTED BY: John Breslow, Auditor of Public AccountsWRITTEN BY: Don Stenberg, Attorney General Dale A. Comer, Assistant Attorney General In your opinion request letter, you state that some county veteran service officers in Nebraska have accumulated tax money in checking accounts and certificates of deposit over the years. This has occurred, by your understanding, because some county veterans service committees have requested that the full amount of their annual tax levy be paid to them at some point during the year. Any amounts not actually spent by those committees in connection with their duties were then retained by the county veterans service officer in an account. You state that, over the years, these amounts have accumulated to several thousands of dollars in some counties. You are apparently concerned about this situation because of the need for counties to account for these funds in their accounting records and budget documents. Consequently, you asked us "whether unused money in the possession of the county veterans service officer at the end of the fiscal year must be returned to the county treasurer?" We have found no Nebraska statutes which directly address the question posed in your opinion request letter. However, several statutes have some bearing on the issue raised. First of all, portions of Neb. Rev. Stat. § 80-102 (1996) specifically deal with the veterans aid fund process at issue: (1) The county veterans service committee shall meet at least once each year or on call of the chairperson or of any three members of the committee. It shall determine the amount it considers necessary for providing aid, including food, shelter, fuel, wearing apparel, medical or surgical aid, or funeral expenses for [various veterans in the county and their dependents] . . . . The county veterans service committee shall certify the amount so determined to the county board, which amount shall be reviewed and considered by the county board in making a levy for an aid fund. (2) The county board of each county shall annually make such levy or levies as needed to raise the required aid fund referred to in subsection (1) of this...