Neb. Rev. Stat. §§ 77-2350
The treasurer or ex officio treasurer of any school district or township shall deposit the funds received or held by him or her by virtue of his or her office in such bank, capital stock financial institution, or qualifying mutual financial institution, situated within the boundaries of such district or township, as shall have been and shall be from time to time designated by the governing body of such school district or township as official depositories for such funds. Depositories shall be such banks, capital stock financial institutions, or qualifying mutual financial institutions as shall be designated by the respective governing bodies by formal resolution duly recorded. Such designation may be withdrawn at any time by such governing body by formal resolution duly entered upon its records. If there is no bank, capital stock financial institution, or qualifying mutual financial institution within the boundaries of such school district or township or if the bank, capital stock financial institution, or qualifying mutual financial institution within the district refuses or neglects to make application as a depository, then the governing body may designate any bank, capital stock financial institution, or qualifying mutual financial institution within the state.
Neb. Rev. Stat. §§ 77-2350