Neb. Rev. Stat. §§ 77-2319
When banks, capital stock financial institutions, or qualifying mutual financial institutions located in the county refuse or neglect to bid on money of the county, when there are no banks, capital stock financial institutions, or qualifying mutual financial institutions in the county, or when the banks, capital stock financial institutions, or qualifying mutual financial institutions located in the county do not have sufficient capital and surplus to receive such money under sections 77-2312 to 77-2324, then any surplus over the amount specified that banks, capital stock financial institutions, or qualifying mutual financial institutions in the county may receive shall be deposited in banks, capital stock financial institutions, or qualifying mutual financial institutions outside of the county having sufficient capital and surplus under the same conditions and terms as if in the county. 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. §§ 77-2319