Neb. Rev. Stat. § 8-336

The Department of Banking and Finance, or any person authorized by it, shall, after having taken possession of the association under section 8-334 , and pending the further proceedings specified in sections 8-301 to 8-340.01 , prepare, or have prepared, a full and true exhibit of the affairs, property, and condition of such association, including an itemized statement of all its assets and liabilities. The department shall also receive and collect all debts, dues, and claims belonging to it, pay the immediate and reasonable expense of its trust, receive and receipt for all monthly payments becoming due after the date of coming into possession of the association, and keep the same separate and apart from the other money and effects of such association.