Neb. Rev. Stat. § 39-2505

(1) By December 31 of each year, each county or municipal county shall certify to the Department of Transportation, using the certification process developed by the department: (a) The name of any appointed county highway superintendent; (b) Such superintendent's class of license, if applicable; and (c) The type of appointment: (i) Employed; (ii) Contract consultant; or (iii) Contract interlocal agreement with another municipality, county, or municipal county. (2) The Department of Transportation shall, in January of each year commencing in 1970, determine and certify to the State Treasurer the amount of each incentive payment to be made under sections 39-2501 to 39-2505 . The State Treasurer shall, on or before February 15, make the incentive payments in accordance with such certification.