Neb. Rev. Stat. § 73-1205

If any city or county fails to submit an annual report to the division as required under section 73-1203 , the division shall send notification of the noncompliance to the governing body of the relevant city or county and to the State Treasurer. The State Treasurer shall then suspend all distributions of state aid allocated to the city or county until the annual report is submitted. Once the annual report has been submitted, the city or county shall again become entitled to all distributions of state aid, including any suspended distributions.