There is hereby created the Shared Services Revolving Fund. The fund shall be administered by the Department of Administrative Services. The fund shall consist of money received from state agencies, boards, commissions, political subdivisions, and other governmental entities for shared services provided by the department. Shared services include, but are not limited to, human resource management including payroll processing, process improvement projects, and financial services. Billings for shared services shall be adequate to cover actual and necessary expenses associated with providing these services. The fund shall be used to pay for the administrative expenses incurred by the department to provide such services. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.