{"data":{"id":"us-ne/neb.-rev.-stat.-39-2120","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 39-2120","heading":"Neb. Rev. Stat. § 39-2120","body":"The Board of Public Roads Classifications and Standards shall develop and schedule for implementation a certification form for annual filing pursuant to section 39-2121 by the Department of Transportation and each county and municipality. The certification form shall include:\n\n(1) A statement from the department and each county or municipality that it has developed, adopted, and included in its public records the plans, programs, or standards required by sections 39-2115 to 39-2119 ;\n\n(2) A statement that the department and each county or municipality:\n\n(a) Meets the plans, programs, or standards of design, construction, and maintenance for its highways, roads, or streets;\n\n(b) Expends all tax revenue for highway, road, or street purposes in accordance with approved plans, programs, or standards, including county and municipal tax revenue as well as highway-user revenue allocations;\n\n(c) Uses a system of revenue and cost accounting which clearly includes a comparison of receipts and expenditures for approved budgets, plans, programs, and standards;\n\n(d) Uses a system of budgeting which reflects uses and sources of funds in terms of plans, programs, or standards and accomplishments;\n\n(e) Uses an accounting system including an inventory of machinery, equipment, and supplies; and\n\n(f) Uses an accounting system that tracks equipment operation costs; and\n\n(3) The information required under subsection (2) of section 39-2510 or subsection (2) of section 39-2520 , when applicable.\n\nThe certification by the department shall be signed by the Director-State Engineer. The certification by each county and municipality shall be signed by the board chairperson or mayor and shall include a copy of the resolution or ordinance of the governing body of the county or municipality authorizing the signing of the certification form.","path":["NE Code","Chapter 39"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=39-2120","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"2d17cf56e2b10e2eaa23d29cd8900edda1ca6ff56fec9ce812486a85c03fb252","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-39-212","next":"us-ne/neb.-rev.-stat.-39-2121"},"notice":"GroundRules: Original legal text. Not legal advice."}