The library board shall, on or before the second Monday in February in each year, make a report to the city council or village board or to the county or township board of the condition of its trust on the last day of the prior fiscal year. The report shall show all money received and credited or expended; the number of materials held, including books, video and audio materials, software programs, and materials in other formats; the number of periodical subscriptions on record, including newspapers; the number of materials added and the number withdrawn from the collection during the year; the number of materials circulated during the year; and other statistics, information, and suggestions as the library board may deem of general interest or as the city council or village, county, or township board may require. The report shall be verified by affidavit of the proper officers of the library board.
Neb. Rev. Stat. §§ 51-213