Neb. Rev. Stat. § 49-237

When the Legislature calls a special state election to submit a proposed amendment to the Constitution to the electors on a date other than the statewide primary election as provided in section 32-401 , the Legislature shall appropriate to the Secretary of State sufficient funds to pay all expenses of such election. The county clerk or election commissioner in each county shall certify to the Secretary of State all expenses incurred in conducting such election. The Secretary of State shall transmit payment for such expenses to the county clerks or election commissioners who shall then pay the expenses incurred in their counties.