Neb. Rev. Stat. § 81-1,115: Gift of money; approval of Governor; required, when; expenditures.

(1) Any gift of money in excess of ten thousand dollars shall be approved by the Governor prior to acceptance, except that such approval shall not be required for:

(a) Gifts of money described in subsection (4) of section 81-1,113; or

(b) Gifts of money that are being made for the purpose of providing matching funds required by state or federal law.

(2) At the discretion of the budget administrator of the budget division of the Department of Administrative Services and the Accounting Administrator of the Department of Administrative Services, expenditures of funds from any gift of money may be made through any existing cash fund, revolving fund, or trust fund. If an appropriate fund does not exist, the Accounting Administrator may create a fund as provided in section 81-1111.04.