Neb. Rev. Stat. § 39-2502

An incentive payment shall be made to each county having appointed and employed a county highway superintendent licensed under the County Highway and City Street Superintendents Act, during the calendar year preceding the year in which payment is made. For purposes of sections 39-2501 to 39-2505 , county highway superintendent means a person who assists the county with the following: (1) Developing and annually updating a long-range plan or program based on needs and coordinated with adjacent local governmental units; (2) Developing an annual program for design, construction, and maintenance; (3) Developing an annual budget based on programmed projects and activities; (4) Submitting such plans, programs, and budgets to the local governing body for approval; and (5) Implementing the capital improvements and maintenance activities provided in the approved plans, programs, and budgets.