Neb. Rev. Stat. § 79-206: Compulsory attendance; nonattendance lists; transmission to enforcement officers.

Each superintendent of a school district, using the list specified in section 79-205, shall (1) compare the names of the children enrolled with the last census report on file in his or her office from such district, (2) prepare a list of all children resident in such district under his or her jurisdiction who are not attending school as provided in section 79-201, and (3) transmit the list to the officer or officers in such district whose duty it is to enforce the provisions of such section.