Neb. Rev. Stat. § 79-205

Each school district and each private, denominational, or parochial school shall keep a record showing the name, age, and address of each child enrolled. Each teacher in such school district or school shall record the number of days each pupil was present and the number of days absent and the cause of absence. On the third day on which a public, private, denominational, and parochial school is in session at the beginning of each school year, each superintendent of a school district and each administrator of a private, denominational, or parochial school shall compile a list of the pupils enrolled in such district or school with the age, grade, and address of each pupil.