Nebraska Revised Statute 84-712.04
Public records; denial of rights; public body; provide information.
(a) A description of the contents of the records withheld and a statement of the specific reasons for the denial, correlating specific portions of the records to specific reasons for the denial, including citations to the particular statute and subsection thereof expressly providing the exception under section 84-712.01 relied on as authority for the denial;
(b) The name of the public official or employee responsible for the decision to deny the request; and
(c) Notification to the requester of any administrative or judicial right of review under section 84-712.03.
(2) Each public body shall maintain a file of all letters of denial of requests for records. This file shall be made available to any person on request.