Neb. Rev. Stat. § 14-505

All receipts received by a city of the metropolitan class derived from the county road fund shall be credited to the fund provided for the maintenance of parks. All receipts from franchises or royalties derived from lighting companies received by a city of the metropolitan class shall be credited to the funds for public works. All receipts collected for permits issued by the planning department or for paving repairs to streets shall be placed in and credited to the funds for the departments of public works or planning. Such receipts shall be added to the maximum amounts that may be expended from such funds.