Neb. Rev. Stat. §§ 81-1117.01
The Imprest Payroll Distributive Fund is created. The fund shall be used for the purpose of coordinating and expediting the payment of the salary and wages of the officers and employees of the various departments and agencies of the state. The fund shall be administered by the Accounting Administrator.
Each officer, agency, board, or commission of the state shall prepare its payroll in accordance with policies, procedures, and schedules established by the director.
The director may debit the appropriate programs and funds of each of the agencies, boards, and commissions of the state for the total amount of the payroll based upon the input provided by the agencies and credit the Imprest Payroll Distributive Fund with an identical amount. The director shall make payments from the Imprest Payroll Distributive Fund by warrant or by electronic funds transfer for the net amount of salaries or wages due each individual and to payroll-deduction vendors according to schedules established by the director. The director may make payments from the Imprest Payroll Distributive Fund to the federal government if required by federal regulations for the federal share of retirement accounts for terminating employees pursuant to section 84-1321. Payroll records provided by the director shall disclose all expenditures and payroll deductions attributable to each payroll.
Neb. Rev. Stat. §§ 81-1117.01