Neb. Rev. Stat. §§ 80-412
The Director of Veterans' Affairs shall make and preserve by counties a permanent registry of the graves of all persons who shall have served in the armed forces of the United States and whose mortal remains rest in Nebraska. The county veterans service officer of each county shall be charged with securing the information requested by the director of every person having a service record buried in that county and immediately forwarding such information to the office of the Director of Veterans' Affairs. Such information shall be secured from the undertaker in charge of the burial and shall be transmitted by him or her to the county veterans service officer of the county where burial is made and shall be recorded alphabetically and by description of location in the cemetery where buried, in a method as prescribed by the director and kept for that purpose in the office of the county veterans service officer.
Neb. Rev. Stat. §§ 80-412