Neb. Rev. Stat. § 81-2225

To qualify for reimbursement by the department, as provided for in section 81-2224 , a designated area agency on aging shall have a department-approved plan and budget and shall provide no less than twenty-five percent of such approved plan and budget from local sources. Local sources shall include, but shall not be limited to, local tax dollars and donations and shall not include receipts from federal or state sources, except federal revenue-sharing trust funds.