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Financials 41 Nebraska Game and Parks Commission 2025 Annual Report General Fund Supported by money collected by the State Department of Revenue, deposited with the State Treasurer and appropriated by the Legislature. General Fund money is appropriated to the Commission for those operating activities that are not self-supporting (primarily operations of the state park system and nongame and endangered species activities); administrative activities that are general in nature, applicable to the entire agency and difficult to prorate among the various other funding sources; and activities that extend beyond the statutory use of the various cash funds. Game Cash Fund Derives its revenues from user fees for various resident and nonresident permits related to game, including big game (antelope, big horn sheep, deer, elk, turkey) permits, small game hunting permits, fishing permits, and lifetime permits. This fund was the agency's second largest source of funding in 2025 and is the primary funding source for fish and wildlife activities. This fund is restricted to funding only those activities which are 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. Park Cash Fund The agency's largest source of funding in 2025. Revenues in this fund are derived from user fees for park entry permits, lodging, camping, activities, equipment rentals and facility use rentals. The Park Cash 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. Habitat Cash Funds 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, respectively. 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. 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. Federal Grants The agency's 2025 third 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 Fund 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 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. Wildlife Conservation Funds are spent to support the provisions of the Nongame and Endangered Species Conservation Act. JUSTIN HAAG

