Neb. Rev. Stat. § 50-418: Neb. Rev. Stat. § 50-418

(1) There shall be established within the Legislative Council the Legislative Fiscal Office. The Legislative Fiscal Analyst shall be responsible for hiring, firing, and supervising the fiscal office staff.

(2) The Appropriations Committee shall determine the budgeting and related needs of each agency of state government before and during each session of the Legislature.