OutdoorNebraska

52 2020 Annual Report • Economic Resources to the administration, improvement, maintenance and operation of the state park system comprised of state parks, recreation areas, trails and historical parks. Transfers from this fund to the General Fund are not authorized under existing law. It is worth noting that the financial impact of COVID-19 was felt most in the Park Cash Fund, with a decline in revenue of approximately $4.4 million coming primarily in decreased cabin/lodge rentals, as well as other declined activity fees. This is in spite of seeing a $1.2 million increase in park entry permit sales. Habitat Cash Funds are generated through user fees from habitat and migratory waterfowl stamps. They are supported primarily from the sale of the stamps tied to hunting and fishing activities. Wildlife Conservation Fund receives money via the state income tax checkoff program and from gifts and donations. The Wildlife Conservation Fund can only be used to pay for collection costs and to carry out the provisions of the Nongame and Endangered Species Conservation Act. Transfers from this fund to the General Fund are not authorized under existing law. Wildlife Education Fund receives a portion of the money from issuance and renewal of the Mountain Lion Conservation Plates. This fund supports youth education programs relating to wildlife conservation practices. Transfers from this fund to the General Fund are not authorized under existing law. Federal Grants were the agency's 2020 fourth largest "cash" funding sources. They include reimbursable and direct grants. Federal grant awards are received from the U.S. Fish and Wildlife Service, Environmental Protection Agency, National Park Service, Bureau of Reclamation, and other federal agencies. The awards define what the funding is to be used for and are typically reimbursable awards. Grant monies may reimburse a cash fund or be spent as direct federal funding. Nebraska Outdoor Recreational Development Act (NORDA) is restricted to the development, operation and maintenance of areas of the state park system. The primary source of revenue is the Nebraska Tobacco Products Tax. The portion of the tax earmarked for NORDA is the equivalent of one cent on a conventional package of cigarettes. This fund is critical to the development and maintenance of the state park buildings and amenities infrastructure. Game and Parks Capital Maintenance Fund is to be used to build, repair, rehabilitate, modify, or improve any infrastructure within the statutory authority and administration of the Commission. Revenues in this fund are derived from sales taxes on non-farm ATVs and motorboats. A fund transfer in the amount of $8.5 million from the Capital Maintenance Fund occurred in 2019 as outlined in LB945 and resulted in a net revenue loss last year. For year 2020, it appeared receipts were up slightly, likely a response to increased interest in getting outdoors due to COVID-19. Park entry and camping fees contribute to the Park Cash Fund, which helps to keep state parks, recreation areas, trails and historical parks operating. ERIC FOWLER, NEBRASKALAND MAGAZINE

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