The chief executive officer of any state institution under the control of the Department of Health and Human Services shall refer for investment in accordance with sections 72-1244 and 72-1267 any surplus of canteen funds or trust funds which he or she may have belonging to the residents of the institution under his or her control. The income accruing from the investment of canteen funds shall be used for the general entertainment of the residents of the institution. The income accruing from the investment of the residents' personal trust funds shall be distributed and prorated to each resident's personal trust account in accordance with the participation of each resident's personal account.
Neb. Rev. Stat. §§ 83-133