2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 307 - DEPARTMENT OF TRANSPORTATION (DOT)
307.46 - USE OF REVERSIONS.

        307.46  USE OF REVERSIONS.
         1.  Notwithstanding the provisions of section 8.33 or any other
      provision of law to the contrary, if on June 30 of a fiscal year a
      balance of an operational appropriation remains unexpended or
      unencumbered, not more than fifty percent of the balance may be
      encumbered by the department and used as provided in this section and
      the remaining balance shall be deposited in the fund from which the
      money was appropriated.  The department shall not encumber an amount
      in excess of five hundred thousand dollars under this section in any
      fiscal year.  Moneys encumbered under this section shall be used by
      the department during the succeeding fiscal year for employee
      training and for technology enhancement.  Moneys which are encumbered
      under this section but not used shall revert to the fund from which
      the money was appropriated on June 30 of the succeeding fiscal year.

         2.  On or before June 30 of the fiscal year following the fiscal
      year in which funds were encumbered under this section, the
      department shall report to the joint transportation, infrastructure,
      and capitals appropriations subcommittee, the legislative services
      agency, the department of management, and the legislative fiscal and
      oversight committees of the legislative council detailing how the
      moneys were expended.  Moneys shall not be encumbered under this
      section from an appropriation which received a transfer from another
      appropriation pursuant to section 8.39.
         3.  For purposes of this section, "operational appropriation"
      means an appropriation from the road use tax fund or primary road
      fund providing for salaries, support, maintenance, and miscellaneous
      purposes.  

         99 Acts, ch 120, §1, 5; 2003 Acts, ch 35, §45, 49