Neb. Rev. Stat. § 14-228: Neb. Rev. Stat. § 14-228

It shall be the duty of all officers of a city of the metropolitan class at the expiration of their terms of office to prepare written detailed abstracts of all books, documents, tools, implements, and materials of every kind belonging to the city in their trust and care, and to certify as members of such boards to the correctness of such books, documents, tools, implements, and materials. Such certified abstracts shall be delivered to the mayor, who shall file one copy each for record with the city clerk, and with the heads of the respective departments.