Neb. Rev. Stat. § 81-138: Appropriations; quarterly estimates required before expending.

No appropriation shall become available for expenditure to any expending agency until such department has submitted to the Director of Administrative Services quarterly estimates of the amount required in each fiscal year's quarter for each activity to be carried on and such estimates have been approved by the Governor. Accounts shall be kept and reports rendered showing the expenditures for each such purpose.