Neb. Rev. Stat. § 79-587: Class I, II, III, or IV school district; treasurer; district funds; receipt and disbursement.

The treasurer of each Class I, II, III, or IV school district shall apply for and receive from the county treasurer all school money apportioned to or collected for the district by the county treasurer, upon order of the secretary countersigned by the president. The treasurer shall pay out all money received by him or her, on the order of the secretary countersigned by the president of such district.