Neb. Rev. Stat. § 81-1635
There is hereby established in the state treasury a fund, to be known as the Nebraska Energy Settlement Fund and referred to in sections 81-1635 to 81-1641 as the fund, to be administered by the Department of Environment and Energy as the representative of the Governor. The fund shall consist of (1) money received by the State of Nebraska after February 15, 1986, from awards or allocations to the State of Nebraska on behalf of consumers of petroleum products as a result of judgments or settlements for overcharges to consumers of petroleum products sold during the period of time in which federal price controls on such products were in effect and (2) any investment interest earned on the fund. The Department of Administrative Services may for accounting purposes create subfunds of the fund to segregate awards or allocations received pursuant to different orders or settlements. 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. No money shall be transferred or disbursed from the fund except pursuant to sections 81-1635 to 81-1641.
Neb. Rev. Stat. § 81-1635