Neb. Rev. Stat. § 39-1511: Neb. Rev. Stat. § 39-1511

The county highway superintendent shall be the superintendent of construction of all roads, bridges, culverts, road ditch improvements, and their maintenance, and make or cause to be made plans and specifications, when requested by the county board, for all road improvements, bridges, and culverts. All bills for payment of work on the county roads, bridges, culverts, or ditches shall be approved by the county highway superintendent before being allowed by the county board, and charged against the road or bridge to which it belongs and upon which it was expended, in the bridge and road records kept in the office of the superintendent.