Neb. Rev. Stat. § 46-1,165

The Chief Water Officer shall establish procedures and criteria for awarding grants to irrigation districts from the Surface Water Irrigation Infrastructure Fund to be used for repair or construction of any headgate, flume, diversion structure, check valve, or any other physical structure used for irrigation projects. The Chief Water Officer may award grants, not to exceed five million dollars per applicant, to an irrigation district that applies to the Chief Water Officer based on criteria and procedures established by the Chief Water Officer. In order to receive a grant under this section, a grant applicant shall provide matching funds equal to ten percent of the grant amount awarded for such project.