Nebraska Revised Statute 49-804
Chapter 49
49-804.
Appropriations; validity; requirements.
An appropriation shall only exist when the following criteria have been met:
(1) There shall be included the phrase there is hereby appropriated;
(2) A specific fund type shall be identified and the fund shall be appropriated;
(3) The amount to be appropriated from such fund shall be identified;
(4) A specific budget program or a specific statement reflecting the purpose for expending such funds shall be identified; and
(5) The time period during which such funds shall be expended shall be identified.