Nebraska Revised Statute 39-2502
An incentive payment shall be made to each county having in its employ a county highway superintendent licensed under the County Highway and City Street Superintendents Act, during the calendar year preceding the year in which payment is made. For purposes of sections 39-2501 to 39-2510, county highway superintendent means a person who actually performs the following duties:
(1) Developing and annually updating a long-range plan based on needs and coordinated with adjacent local governmental units;
(2) Developing an annual program for design, construction, and maintenance;
(3) Developing an annual budget based on programmed projects and activities;
(4) Submitting such plans, programs, and budgets to the local governing body for approval;
(5) Implementing the capital improvements and maintenance activities provided in the approved plans, programs, and budgets; and
(6) Preparing and submitting annually to the Board of Public Roads Classifications and Standards the county's one-year plans, six-year plans, or annual metropolitan transportation improvement programs for highway, road, and street improvements under sections 39-2115 to 39-2117, 39-2119, and 39-2119.01 and a report showing the actual receipts, expenditures, and accomplishments compared with those budgeted and programmed in the county's annual plans as set forth in section 39-2120.
County Highway and City Street Superintendents Act, see section 39-2301.