Neb. Rev. Stat. §§ 79-5,103
The State Board of Education shall have access to the records of the receiving district in an adjoining state in order to verify the amount charged by the receiving district, and the state board of education of an adjoining state sending students to a district in this state shall have similar access to the records of a receiving district in this state. When necessary, the Commissioner of Education shall confer with the head of the department of education of an adjoining state to establish uniform methods of determining costs pursuant to sections 79-599 to 79-5,103. The Commissioner of Education also may prescribe forms to be used for applications pursuant to section 79-599 and shall assist school boards and boards of education in carrying out the provisions of sections 79-599 to 79-5,103.
Neb. Rev. Stat. §§ 79-5,103