Most districts must file an annual report with specified information within 240 days after the fiscal year ends, and county supervisors must report compliance and assess a $100-per-day penalty for ongoing noncompliance.
48-251 - Annual report 48-251. Annual report A. Each district organized under this title and not exempted under subsection C of this section shall submit an annual report as prescribed by this section that contains the following information: 1. A schedule of the beginning and ending fund balances and all revenues and expenditures for the preceding fiscal year on a form prescribed by the auditor general or the same information contained in a financial statement for the preceding fiscal year that has been attested to by an independent certified public accountant. The schedule or statement shall include all monies, gifts or donations that are received from all sources and that have a value exceeding $100. 2. Legal descriptions of any boundary changes occurring during the preceding fiscal year. 3. The names, occupations and business telephone numbers of all members of the governing board and officers of the district on the last day of the preceding fiscal year. 4. The schedule and location of regular meetings of the district governing board. 5. The location or locations where public notices of meetings are posted pursuant to section 38-431.02. 6. The name and title of the person or persons completing the reporting requirements pursuant to this subsection. 7. Except for a district organized pursuant to chapter 5, article 3 of this title, a copy of any audit or financial review required to be prepared pursuant to section 48-253, subsection G. B. The secretary or other officer of the district governing board shall submit the report within two hundred forty days after the close of the district's fiscal year to the clerk of the board of supervisors of each county in which the district is located. C. Except for a domestic water improvement district that is organized under chapter 6, article 4 of this title and that serves a total population of less than ten thousand residents, districts organized under chapters 4, 6, 17, 22, 27 and 28 of this title are exempt from the requirements of this section. Districts that do not provide services or otherwise operate during the entire period covered by the report and that notify the clerk of the board of supervisors in writing of these circumstances within the time for filing the report are exempt from the requirements of subsection A of this section. D. If a district fails to submit a report as required by this section, any taxpayer residing in the district may petition the superior court in a county in which the district is organized to order the district to show cause why the report has not been submitted. On a failure to show cause, the court shall order the district to file all reports as required by this section. A failure to obey the order of the court is punishable as contempt of court. E. If the court finds that a district has violated this section, it shall award the taxpayer attorney fees and costs associated with bringing the action. F. The board of supervisors of each county shall submit annually by March 31 a report on compliance with the requirements of this section to the president of the senate, the speaker of the house of representatives and the governor. The annual report shall include a listing of all those districts required to comply with the requirements of this section, the districts in compliance and not in compliance with the requirements and an analysis of the sufficiency of each district report. G. The board of supervisors shall notify each district not in compliance with the reporting requirements of this section to comply within thirty days after receipt by certified mail of the noncompliance and that the district is subject to a civil penalty if it fails to comply. The board of supervisors shall assess, and the county treasurer shall collect from the monies of a district remaining in noncompliance thirty days after receipt of certified mail a penalty assessment of $100 per day for each day that the district is not in compliance with the reporting requirements of this section from thirty days after receipt by certified mail of the noncompliance notice until such time as the board of supervisors receives a copy of the district's annual report, to the extent that district monies are available and unencumbered. Penalty monies collected shall be deposited in the county general fund.