Neb. Rev. Stat. §§ 79-207
Whenever any child enters or withdraws from any school after the third day in which school is in session, each teacher shall transmit at once the name of such child to the superintendent and the superintendent shall use such information in whatever way he or she deems necessary for the purpose of enforcing section 79-201. At the end of each week, each teacher shall report all absences and the cause of absence to the proper superintendent. At the close of each period, each teacher shall transmit to the superintendent a report showing (1) the name, age, and address of each child enrolled, (2) the number of half days each child was absent, (3) the number enrolled and the number attending on the last day of the period, and (4) the average daily attendance for the period. The provisions of this section requiring reports from each teacher shall not apply to individual teachers in schools employing more than one teacher but shall in such case apply to the head teacher, superintendent, or administrator, who shall obtain the required information from the teachers under his or her supervision or control. All reports and lists required in this section shall be as prescribed by the Commissioner of Education.
Neb. Rev. Stat. §§ 79-207