OutdoorNebraska

50 2023 Annual Report • Resources appropriated to the Commission for operating activities that are not self-supporting (primarily state park operations and nongame and endangered species activities); general administrative activities, applicable to the entire agency and difficult to prorate among the other funding sources; and activities that extend beyond the statutory use of the various cash funds. GAME CASH FUND: This derives its revenues from user fees for various resident and nonresident permits related to game, including big game, small game, fishing and lifetime permits. This fund was the agency's second largest source of funding in 2023 and is the primary funding source for fish and wildlife conservation and management activities. This fund is restricted to funding only those activities related to the support of fish and game, the provision of boating facilities, administration and enforcement of the State Boat Act, production of publications, administration, construction, operation and maintenance of fish hatcheries and for the distribution of fish. Transfers from this fund to the General Fund are not authorized under existing law. PARK CASH FUND: This was the agency's largest source of funding in 2023. Revenues are derived from user fees for park entry permits, lodging, camping, activities, equipment rentals and facility use rentals. This fund is dedicated 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. HABITAT CASH FUNDS: These are generated through user fees from habitat and migratory waterfowl stamps, primarily from the sale of the stamps tied to hunting and fishing. WILDLIFE CONSERVATION FUND: This receives money via the state income tax checkoff program and from gifts and donations. This fund only can 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: This 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: These were the agency's third largest "cash" funding sources in 2023. 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 typically are reimbursable awards. Grant monies may reimburse a cash fund or be spent as direct federal funding. NEBRASKA OUTDOOR RECREATIONAL DEVELOPMENT ACT FUND: This 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: This 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.

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