Neb. Rev. Stat. §§ 77-2312
The county treasurer of each and every county in the State of Nebraska shall deposit, and at all times keep on deposit for safekeeping in the state or national banks, capital stock financial institutions, or qualifying mutual financial institutions doing business in the county of approved and responsible standing, the amount of money in his or her hands collected and held by him or her as county treasurer. Any check, draft, order, or other negotiable instrument deposited by the county treasurer, except when drawn upon the bank, capital stock financial institution, or qualifying mutual financial institution in which the deposit is made, shall be received by the bank, capital stock financial institution, or qualifying mutual financial institution for collection only and shall be subject to final payment thereof to the bank, capital stock financial institution, or qualifying mutual financial institution. Collection of such items shall be in the usual course of business and except for its own negligence, the bank, capital stock financial institution, or qualifying mutual financial institution shall not be liable thereon until and unless payment is actually received. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.
Neb. Rev. Stat. §§ 77-2312