Neb. Rev. Stat. § 44-810: Claims; payment; power to borrow.

Whenever the cash on hand, not including the contingency fund, shall be insufficient to pay all claims, then such deficiency may be taken from the contingency fund. If this fund is insufficient to meet all claims, then the company may borrow money for such purposes. Any diminution of the contingency fund shall be a liability to be provided for by the next assessment.