Neb. Rev. Stat. § 39-2120

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: (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 ; (2) A statement that the department and each county or municipality: (a) Meets the plans, programs, or standards of design, construction, and maintenance for its highways, roads, or streets; (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; (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; (d) Uses a system of budgeting which reflects uses and sources of funds in terms of plans, programs, or standards and accomplishments; (e) Uses an accounting system including an inventory of machinery, equipment, and supplies; and (f) Uses an accounting system that tracks equipment operation costs; and (3) The information required under subsection (2) of section 39-2510 or subsection (2) of section 39-2520 , when applicable. The 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.