Nebraska Revised Statute 72-417
The board shall keep full and complete minutes of all transactions occurring at its meetings, such minutes to be kept in a well-bound book, which shall be open to the inspection of the public at all reasonable times, and the board shall also keep a well-bound book or books in which shall be recorded all instruments, documents, resolutions, bylaws, or other writings under which title to money or property is given, granted, taken, or held for the use of the board, and the same shall be a public record. The board shall also keep books of account that show all receipts and disbursements and the true condition of the funds and trusts committed to its charge. Such books of account shall be audited by the person conducting the audit pursuant to section 23-1608 and by the county clerk whenever, and as often as, an audit is made of all accounts of the county. An audit of the board's books of account may be ordered by the county board at any time it deems that such an audit is advisable.
Laws 1941, c. 148, § 8, p. 586;
C.S.Supp.,1941, § 72-418;
R.S.1943, § 72-417;
Laws 2000, LB 692, § 10.