Budgeting and Appropriations | Biennial enactment of two 12-month budgets; fiscal year begins July 1. NDOR is required by statute to present an annual needs assessment to the Legislature. This occurs before session and provides a forum for discussion. Once in session, the Legislature determines the overall amount of state funding to be provided to NDOR through the normal budget and appropriations process, which includes Appropriations Committee review, public hearings, and discussion and passage by the full Legislature. The governor approves NDOR's budget request before it is submitted to the Legislature and can exercise veto power. |
Bonding or Pay-as-You-Go | The state uses pay-as-you-go financing. No bonds have been issued since 1969. |
State-Level Funding Provided for DOT Budgets | FY 2011 (approved): $370.0 million |
Allocation of Federal Transportation Funds to the DOT | Federal transportation funds flow directly into NDOR's cash fund. The Legislature does not limit the flow of federal funds, but does provide an appropriation at the program level that reflects a cash flow estimate. NDOR can exceed this estimate as needed without legislative involvement. |
Allocation of State Transportation Funds to the DOT | A department-wide Highway Cash Fund appropriation sets the amount of state funds available to the agency. The variable fuel tax is then set to generate revenue equal to this amount when added to other revenue sources. The Legislature provides an appropriation of these same state funds at the program level that reflects a cash flow estimate. NDOR can exceed this estimate as needed without legislative involvement. The exception is the appropriation for transit aid, which is a set dollar amount. |
Traditional State Funding and Finance for Highways | Fuel taxes (variable based on state debt service and appropriations; see Neb. Rev. Stat. §§66-4,140 et seq.); motor vehicle/rental car sales taxes; vehicle registration/license/title fees; interest income; train-mile tax for grade separation projects. |
State Funding and Finance for Other Modes | Transit: Funded by the same sources as for highways through the Highway Cash Fund (but not the train-mile tax). Aviation: Aviation fuel tax; jet fuel tax. Bridges: Included with highways. |
Innovative Transportation Funding and Finance | State infrastructure bank (federally capitalized); advance construction; toll credits or "soft match." |
Dedicated/Restricted State Funds and Revenues | Statutes require fuel tax and other revenues to be credited to the Highway Trust Fund and, after set-asides, allocated to the Highway Cash Fund (Neb. Rev. Stat. §66-499, §60-3,104.01 and §39- 2215). This fund must be used for highway construction and maintenance, with limited exceptions, including transit aid (Neb. Rev. Stat. §66-4,100). The use of aviation fuel taxes are limited by statute to aviation-related purposes (Neb. Rev. Stat. §3-149) and, after credits and refunds, are credited to the Department of Aeronautics Cash Fund. Transfers may be made from this fund to the general fund at the direction of the Legislature through June 30, 2011 (Neb. Rev. Stat. §3-126). Other state funds include the State Ad Bridge Fund, the Recreation Road Fund and the Grade Crossing Protection Fund. |
DOT Authorized to Retain Surplus Funds | Yes. The Highway Cash Fund appropriation determines the amount of state funding available to NDOR each year and the variable fuel tax is set to attempt to generate this amount of revenue. The tax rate can be raised or lowered mid-year if needed. If actual revenues exceed the appropriation, they remain in the Highway Cash Fund until subsequently appropriated by the Legislature. If collections fall short, NDOR is simply out this amount of money. |
Legislative Approval Required to Move Funds Between Projects | No. The Legislature does not get involved in project earmarking. NDOR is given the discretion to select and prioritize projects. |
Transportation Funding Allocations through Local Aid | A portion of state fuel taxes and other transportation-related revenues is distributed to counties and municipalities by the Department of Revenue and the state treasurer, according to statutory formulas, via the Highway Allocation Fund. Funds are distributed to counties for road purposes by a statutory formula based on rural and total population, lineal feet of bridges and overpasses, rural and total motor vehicle registrations, road mileage and value of farm products sold (Neb. Rev. Stat. §39-2507). Funds are distributed to municipalities for street purposes, by a statutory formula based on population, motor vehicle registrations and lane miles (Neb. Rev. Stat. §39-2517). Counties and municipalities also can receive incentive payments based on population and the level of license of the county highway superintendent or city street superintendent (Neb. Rev. Stat. §§39-2501 et seq. and §§39-2511 et seq.). |