At the end of each biennium, the state budget officer shall review all encumbrances established in the preceding biennium and take appropriate action to lapse those encumbrances which do not meet the provisions of sections 81-138.01 to 81-138.04.
State budget officer; review encumbrances; lapse.
Neb. Rev. Stat. § 81-138.04 — under STATE ADMINISTRATIVE DEPARTMENTS.
Neb. Rev. Stat. § 81-138.04