Nebraska Code § 49-804

Appropriations; validity; requirements.
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An appropriation shall only exist when the following criteria have been met:
(1) There shall be included the phrase there is hereby appropriated;
(2) A specific fund type shall be identified and the fund shall be appropriated;
(3) The amount to be appropriated from such fund shall be identified;
(4) A specific budget program or a specific statement reflecting the purpose for expending such funds shall be identified; and
(5) The time period during which such funds shall be expended shall be identified.

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