Neb. Rev. Stat. § 19-423: Neb. Rev. Stat. § 19-423

If at the beginning of the term of office of the first city council elected under sections 19-401 to 19-409 the appropriations or distribution of the expenditures of the city government for the current fiscal year have been made, the city council shall have power, by ordinance, to revise, repeal, or change such distribution or to make additional appropriation, within the limit of the total taxes levied for such year.