Nebraska Code § 81-104

Expending agency; special funds; available for expenditure upon approval of estimate of expenses.
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No appropriation from any fund except the General Fund shall become available for expenditure for any expending agency until such department shall submit to the Governor estimates of the amount required for each activity to be carried on, and such estimates shall have been approved by the Governor. A statement of the estimates as allowed shall be promptly furnished the Director of Administrative Services for his guidance.

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