2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 309 - SECONDARY ROADS
309.93 - ITEMIZED STATEMENT.

        309.93  ITEMIZED STATEMENT.
         On or before April 15 of each year, the board of supervisors, with
      the assistance of the county engineer, shall adopt and submit to the
      department for approval the county secondary road budget for the next
      fiscal year.  The budget shall include an itemized statement of:
         1.  Estimated revenues to be raised by property taxation for
      secondary road purposes.
         2.  Estimated revenues to be received from the state road use tax
      fund.
         3.  Estimated revenues from all other sources for secondary road
      purposes.
         4.  The proposed expenditures from the road fund during the next
      fiscal year.  The estimates of proposed expenditures shall be
      itemized and classified in a manner prescribed by the department.
         5.  The actual expenditures for the preceding two fiscal years and
      the estimated expenditures for the current fiscal year.  These shall
      be itemized and classified in the same manner as proposed
      expenditures.
         6.  The cash balance of the road fund at the end of the preceding
      fiscal year, an estimate of the cash balance at the end of the
      current fiscal year, and an estimate of the cash balance at the end
      of the next fiscal year.
         7.  A detailed cost accounting of all instances in the previous
      fiscal year of the use of day labor or public or private contracts
      for construction, reconstruction, or improvement projects on either
      the farm-to-market or secondary road system, in the manner prescribed
      by rule of the department under section 314.1A.  The statement shall
      also include the costs of purchasing, leasing, or renting
      construction or maintenance equipment and an accounting of the use of
      such equipment for construction, reconstruction, or improvement
      projects on either the farm-to-market or secondary road system during
      the previous fiscal year.  

         Section History: Early Form

         [C58, 62, 66, 71, 73, 75, 77, 79, 81, § 309.93] 

         Section History: Recent Form

         84 Acts, ch 1102, § 6; 2001 Acts, ch 32, §4, 14
         Referred to in § 309.10, 309.97, 314.1A, 331.401, 331.478