Neb. Rev. Stat. § 79-597: Class IV school district; accounts; audit; disbursements; how made.

All accounts of a Class IV school district shall be audited by the associate superintendent of business affairs, approved by the chairperson of the board of education, and countersigned by one other member of the board of education. No expenditure greater than one thousand dollars shall be voted by the board of education except in accordance with the provisions of a written contract. No money shall be appropriated out of school funds except on a recorded affirmative vote of a majority of all the members of the board of education.