Neb. Rev. Stat. § 39-2929

(1) The investment program may pledge any repayment, investment earning, or interest subsidy, or any other investment program income to the payment of any obligation or related reserve. (2) Each such pledge shall constitute a valid and binding lien upon the pledged revenue from the time of the pledge, without the need for physical delivery, filing, or recording. (3) Each such lien shall be valid and enforceable against any party having a claim of any kind against the investment program, whether or not such party has notice of the lien.