Neb. Rev. Stat. § 39-2908

Subject to applicable federal and state law, money in the Infrastructure Development Investment Program Fund may be used to: (1) Provide any financial assistance to any eligible entity for any eligible project; (2) Establish reserves, capitalized interest, credit enhancement, and pooled financing structures that strengthen the credit capacity of the investment program; (3) Pay reasonable administrative costs of the investment program, including portfolio monitoring and collection; and (4) Refinance or obtain interim financing used for any eligible cost.