Neb. Rev. Stat. § 68-141

The county board or hearing examiner, as the case may be, shall use the following procedure for all hearings: (1) Tape-record the hearing; (2) Make a decision within thirty days following the hearing; (3) Make the decision based upon the evidence adduced and the law; (4) Provide the claimant a written copy of the decision setting forth findings and conclusions; and (5) Preserve the tape of the hearing and all exhibits offered at the hearing for not less than sixty days following entry of the hearing decision.