Neb. Rev. Stat. §§ 31-435
The officers of the district shall keep good, complete and businesslike records of all receipts and disbursements, and the purpose thereof and of all business transacted, and all books, papers and vouchers shall at all times be subject to public inspection. The treasurer shall annually make detailed report in writing of all receipts and disbursements, which report shall contain a statement of the funds on hand belonging to the district, together with the amount if any in the hands of the county treasurer, and all money received during the preceding year from all sources, and shall show all items of disbursement, the person or persons to whom, and the object for which the same has been paid out, including all compensation paid to officers of said district, and all other expenses of administration. The statement shall be verified under oath, and a copy of the same shall be filed with the county clerk of each county having land within said district, April 1 of each year, and the treasurer shall have such report subject to inspection at each annual meeting. If any such treasurer shall fail or neglect to make out such report or to file the same with the county clerk, or if any officer of such drainage district shall neglect or refuse to submit for inspection any records or papers of said district upon demand of any person interested, or shall otherwise neglect to perform any duties imposed upon him by this section, he shall be guilty of a Class V misdemeanor.
Neb. Rev. Stat. §§ 31-435