An incentive payment shall be made to each municipality or municipal county having in its employ a city street 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 39-2511 to 39-2520, city street 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; and
(5) Implementing the capital improvements and maintenance activities provided in the approved plans, programs, and budgets.