Neb. Rev. Stat. § 47-122

Every county board or, in counties which have established such, the county board of corrections may establish a community work force program in which prisoners in the county jails may work on community service projects within that county. As used in sections 47-122 to 47-124 , community service project shall mean work for a city or county, or any agency, department, or subdivision thereof, except that such projects shall not include projects which other government employees regularly perform or projects which the county or city regularly contracts with private industry to perform. The board is encouraged to include established volunteer activities which benefit the general public as acceptable projects. Work by a prisoner on a community service project shall not confer a private benefit on any person except as may be incidental to the public benefit.