Neb. Rev. Stat. § 81-15,300

There is hereby created the Engineering Plan Review Cash Fund which shall be used to pay the expenses of the Department of Water, Energy, and Environment related to engineering reviews of plans and specifications, including those under subsection (4) of section 81-15,268 . Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Engineering Plan Review Cash 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.