Neb. Rev. Stat. § 79-2,135: Student fee fund.

Each school district that collects money from students pursuant to subdivisions (1), (3), and (8) of section 79-2,127 shall establish a student fee fund. For purposes of this section, student fee fund means a separate school district fund not funded by tax revenue, into which all money collected from students pursuant to such subdivisions shall be deposited and from which money shall be expended for the purposes for which it was collected from students.

Funds collected from another school district for providing summer school or night school instruction to a school district's students and the related expenditures for providing such instruction shall be accounted for in the general fund of the school district providing the instruction.