Nebraska Revised Statute 8-2738
Licensee; books, accounts, and records.
(1) Each licensee shall make, keep, and preserve the following books, accounts, and other records for a period of three years which shall be open to inspection by the director:
(a) A record of each payment instrument and stored value sold;
(b) A general ledger containing all assets, liability, capital, income, and expense accounts, which general ledger shall be posted at least monthly;
(c) Settlement sheets received from authorized delegates;
(d) Bank statements and bank reconciliation records;
(e) Records of outstanding payment instruments and stored value;
(f) Records of each payment instrument and stored value paid;
(g) A list of the names and addresses of all of the licensee's authorized delegates; and
(h) Any other records the director reasonably requires by rule or regulation or order.
(2) Maintenance of such documents as are required by this section in a photographic, electronic, or other similar form constitutes compliance with this section.
(3) Records may be maintained at a location other than within this state so long as the records are made accessible to the director on seven business days' written notice.