Neb. Rev. Stat. § 83-914

An Emergency Revolving Fund, not to exceed six thousand dollars for any one institution or the central office of the Department of Correctional Services, upon order of the Director of Correctional Services, shall be drawn from the State Treasurer, to be used by the chief executive officer of each institution or the central office as an emergency cash fund. The fund shall be drawn from the general maintenance appropriation for the director. An accounting of such fund shall be made by each executive officer once each month to the director.