Neb. Rev. Stat. §§ 79-1044
The forest reserve funds, annually paid into the state treasury by the United States Government under an act of Congress approved June 30, 1906, shall be distributed among the counties of the state entitled to such funds for the benefit of the public schools and the public roads of such counties based upon information provided by the United States Department of the Interior. The Commissioner of Education shall, on or before August 5, make apportionment of such funds to such counties according to the number of acres of forest reserve in each county and certify the apportionment of each county to the county treasurer of the proper county and to the Director of Administrative Services. The director shall make payments to the various counties for the amount specified by the commissioner.
Neb. Rev. Stat. §§ 79-1044