Neb. Rev. Stat. §§ 68-630
In addition to other remedies provided for the collection or recovery of delinquent payments due under section 68-610, the state agency may, in the event of any such delinquency, notify the county treasurer of the appropriate county to withhold payment to the delinquent political subdivision of any funds in the hands of such county treasurer to which such delinquent political subdivision would otherwise be entitled. The notice referred to shall be sent to the county treasurer by certified or registered mail, and a copy of such notice shall be sent by ordinary mail to the secretary of the delinquent political subdivision. The county treasurer shall thereafter withhold payments in the manner provided in this section until notified by the state agency that the delinquency has been corrected.
Neb. Rev. Stat. §§ 68-630