Neb. Rev. Stat. §§ 15-235.03
All income, revenue, and profits of the hospital and money derived from the levy provided for in section 15-235.02, or from grants, loans, or contributions from the United States, the State of Nebraska, or any agency or instrumentality of such governments, shall be held by the treasurer of the governmental subdivision having jurisdiction over the hospital, and the treasurer shall not commingle such money with any other money under his or her control. Such money shall be deposited in a separate bank account or accounts and shall be withdrawn only by check or draft signed by such treasurer on requisition of the chairperson of the hospital board or such other person as the hospital board may authorize. The chief auditing officer of the governmental subdivision and his or her legally authorized representatives are authorized and empowered from time to time to examine the accounts and books of such hospital board, including its receipts, disbursements, contracts, leases, sinking funds, and investments, and any other matters relating to its financial standing.
Neb. Rev. Stat. §§ 15-235.03