Neb. Rev. Stat. § 39-2917

(1) Financial assistance that is provided under the Infrastructure Development Investment Program Act shall be secured by the pledge of revenue from the project or system, any legally available source, or any collateral required by the commission. (2) The commission may require any reserve, intercept of any state aid allocation, guarantee, or letter of credit to secure repayment. (3) A public borrower may pledge revenue or credit only to the extent permitted by state law and by ordinance or resolution of a political subdivision.