Neb. Rev. Stat. §§ 31-309
The board of supervisors shall, immediately after its election, choose one of its number chairperson and another secretary. The board may adopt a seal, with a suitable device, and shall keep a record of all its proceedings open to the inspection of all owners of real estate in the drainage district. At each annual meeting the board shall make a report of what work has been done and shall annually publish a statement of its receipts and expenditures in a legal newspaper printed, published, and of general circulation in the county in which the district was organized or, if none is printed and published in the county, in a legal newspaper of general circulation in such county where the district was organized. The supervisors shall receive two dollars per day compensation for time actually employed in the business of the district, not exceeding eighty dollars each per year, but reasonable allowance shall be made for necessary clerical work and assistance, and the secretary shall receive for his or her services such compensation as the board of supervisors may agree upon, payable out of the district drainage fund. The board of supervisors may employ an attorney to act for the district and to advise the board.
Neb. Rev. Stat. §§ 31-309