Nebraska Revised Statute 14-228
It shall be the duty of all officers at the expiration of their terms of office to prepare written detailed abstracts of all books, documents, tools, implements, and materials of every kind belonging to the city in their trust and care, also all work or storehouses owned or leased by the city for storage or other purposes, in duplicate, and to certify as members of such boards, to the correctness thereof. Such certified abstracts shall be delivered to the mayor, who shall file one of each of such copies for record with the city clerk, and the other copies shall be handed to the heads of the respective departments to be used as a basis of checking up the abstract.
Laws 1921, c. 116, art. II, § 25, p. 433;
C.S.1922, § 3551;
C.S.1929, § 14-226;
R.S.1943, § 14-228.