Neb. Rev. Stat. § 13-2604

Any political subdivision that has acquired, constructed, improved, or equipped eligible facilities, has approved the acquisition, construction, improvement, or equipping of eligible facilities, or has approved a bond issue to acquire, construct, improve, or equip eligible facilities may apply to the board for state assistance. The state assistance shall be used: (1) To pay back amounts expended or borrowed through one or more issues of bonds to be expended by the political subdivision to acquire, construct, improve, repair, replace, and equip any eligible facilities until repayment in full of the amounts expended or borrowed by the political subdivision, including the principal of and interest on bonds, for all of its eligible facilities; (2) To pay for capital improvements to any eligible facilities; and (3) To acquire, construct, improve, repair, replace, and equip nearby parking facilities.