Neb. Rev. Stat. § 18-2446: Neb. Rev. Stat. § 18-2446

(1) Money of the agency shall be paid out or expended only upon the authorization or approval of the board of directors by specific agreement, by a written contract, by a resolution, or by adoption of the budget. All money of the agency shall be paid out or expended only by check, draft, warrant, or other instrument authorized by the agency.

(2) A report of the money of the agency paid out or expended shall be provided to the board of directors at the next regular meeting following such expenditure.

(3) In the event that there is no treasurer's bond that expressly insures the agency against loss resulting from the fraudulent, illegal, negligent, or otherwise wrongful or unauthorized acts or conduct by or on the part of any and every person authorized to sign checks, drafts, warrants, or other instruments authorized by the agency, there shall be bonds or insurance policies which adequately cover such risk.