Neb. Rev. Stat. § 81-12,224

The Shovel-Ready Capital Recovery and Investment Fund is created. The fund shall consist of transfers authorized by the Legislature and any gifts, grants, or bequests from any source, including federal, state, public, and private sources. The fund shall be administered by the department and shall be used to make grants under the Shovel-Ready Capital Recovery and Investment Act. Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Shovel-Ready Capital Recovery and Investment Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Any investment earnings from investment of money in the fund shall be credited to the General Fund.