Neb. Rev. Stat. §§ 31-776
Upon receipt of the order of the district court referring the sanitary and improvement district to the Auditor of Public Accounts for the appointment of an administrator, the auditor shall appoint an administrator with authority, including all authority of the board of trustees, chairperson, and clerk, to direct the affairs of the district pursuant to sections 31-727 to 31-780 unless the auditor shall determine upon good cause that the appointment of an administrator would not be in the best interests of the district. Within sixty days of receipt of such order of the district court, the auditor shall file with the court a certificate evidencing compliance with this section and if the auditor determines not to appoint an administrator, such certificate shall specify the grounds for the auditor's determination that the appointment would not be in the best interest of the district.
Neb. Rev. Stat. §§ 31-776