Section 36-2927 - Intergovernmental service fund; fundingA. The intergovernmental service fund is established. The administration shall administer the fund as a continuing appropriation. On notice from the administration, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.B. The fund shall be used to pay all costs, including staff positions, incurred pursuant to an agreement entered into pursuant to section 36-2925 and for the purposes authorized by section 36-2926.C. Separate accounts may be established within the fund for each agreement and the activities authorized by section 36-2926.D. The intergovernmental service fund consists of:1. All monies deposited in the fund pursuant to an agreement authorized by section 36-2925.2. The cost savings that are received pursuant to section 36-2925, subsection D and that are earned from the appropriations made by this state for the costs of operating the system in this chapter.3. Federal monies available to this state for the operation of the system in this chapter.4. Gifts, donations and grants from any source.5. Interest on monies deposited in the fund.E. Monies in the fund are exempt from the provisions of section 35-190 relating to lapsing of appropriations. The cost savings that are earned from appropriations made by this state and remaining in the fund at the end of the fiscal year do not revert to the fund from which they were appropriated.F. The administration may continue to make expenditures from the fund, subject to the availability of monies in the fund, to fulfill its commitments under an agreement authorized by section 36-2925 for costs incurred but not processed by the administration during the fiscal years in which the agreement was in effect.G. The administration shall account for all payments from the intergovernmental service fund by the fiscal year in which the costs were incurred, regardless of the fiscal year in which the payments were made.