Neb. Rev. Stat. § 47-107: Neb. Rev. Stat. § 47-107

The sheriff or such other person as may be charged with the administrative direction of the jail shall, on or before November 1 in each year, make out in writing from the jail register a jail report, one copy of which report he or she shall forthwith file in the office of the clerk of the district court of the proper district and one copy with the county clerk of the county, for the use of the county board thereof.