Neb. Rev. Stat. § 13-514

The Department of Administrative Services shall develop, maintain, and make available for public inspection on its website a database of financial information about all counties, cities, and villages in the state. The information shall include information provided to the auditor pursuant to sections 13-506 and 23-1608 . The information may also include revenue sources, expenditures, and a balance sheet that contains all assets and liabilities for each city's or village's most recent municipal audit or audit report filed with the auditor pursuant to section 19-2905 , if available. The department shall designate an implementation date for such database which date shall be on or before January 1, 2027.