Neb. Rev. Stat. § 50-418
There shall be established within the Legislative Council the office of Legislative Fiscal Analyst. The Legislative Fiscal Analyst, with the approval of the Executive Board of the Legislative Council, may employ necessary assistants.
The Appropriations Committee shall determine the budgeting and related needs of each agency of state government before and during each session of the Legislature for the use of the Legislature. The committee, under the direction of the Executive Board of the Legislative Council, shall secure sufficient personnel and funds for the operation of the staff to go physically into each agency of state government and by observation and contact be able to defend and substantiate its recommendation and to accomplish the objective stated in this section.
Neb. Rev. Stat. § 50-418