Neb. Rev. Stat. § 86-1082

Funds collected by a local governing body from the imposition of a service surcharge shall be credited to a separate fund apart from the general revenue of the local governing body and shall be used solely to pay for costs for 911 service. Any money remaining in the fund at the end of any fiscal year shall remain in the fund for payments during any succeeding year, except that if 911 service is discontinued, money remaining in the fund after payment of all costs related to 911 service have been made shall be transferred to the general fund of the public safety agency or proportionately to the general fund of each participating public safety agency.