Neb. Rev. Stat. § 79-302.01

The State Department of Education shall establish and maintain a website that allows the public to access statewide and school district data regarding, at a minimum: Total receipts and receipts classified by source as local, county, state, federal, or other; total expenditures and expenditures classified by functions as determined by the department; cost per pupil as determined pursuant to section 79-598 ; and performance as reported pursuant to section 79-760.06 .