Neb. Rev. Stat. §§ 17-543
The water commissioner in a city of the second class or village shall collect all money received by such city or village on account of its system of waterworks and shall faithfully account for and pay over such money to the city treasurer or village treasurer, taking his or her receipt for such money in duplicate and filing a receipt with the city clerk or village clerk. The water commissioner shall make a detailed report to the city council or village board of trustees, at least once every six months, of the condition of the water system, of all mains, pipes, hydrants, reservoirs, and machinery, and such improvements, repairs, and extension of such system as he or she may think proper. The report shall show the amount of receipts and expenditures on account of such system for the preceding six months. No money shall be expended for improvements, repairs, or extension of the waterworks system except upon recommendation of the water commissioner. The water commissioner shall perform such other duties as may be prescribed by ordinance. The water commissioner shall be paid such salary as the city council or village board of trustees may by ordinance provide, and upon his or her written recommendation, the mayor and city council or chairperson and village board of trustees shall employ such laborers and clerks as deemed necessary. Neither the mayor nor any member of the city council in a city of the second class shall be eligible to the office of water commissioner during the term for which he or she was elected. If the city or village involved owns public utilities other than the waterworks system, and the water commissioner has been designated by ordinance as the public works commissioner under the authority of section 17-541, then all provisions of this section in reference to a water commissioner shall apply to the public works commissioner.
Neb. Rev. Stat. §§ 17-543