Neb. Rev. Stat. § 31-338: Neb. Rev. Stat. § 31-338

Before issuing any bonds under the provisions of sections 31-336 to 31-348 , the board of supervisors of the district shall by resolution duly engrossed in the minutes of a meeting to be specially held for that purpose, order and direct the issue thereof, specifying their number, amount, rate of interest, date of maturity, and place of payment. Such minutes shall be engrossed on the record of the board of supervisors, which minutes and the record of bonds shall at all times be open to the inspection of all parties interested in the district, either as taxpayers or bondholders. Upon the payment of any bond, an entry shall be made in the records accordingly.