2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 315 - REVITALIZE IOWA'S SOUND ECONOMY FUND
315.8 - ACCOUNTS AND RECORDS REQUIRED.

        315.8  ACCOUNTS AND RECORDS REQUIRED.
         The department shall keep accounts in relation to the allocation
      of moneys to the fund including all amounts credited to the fund and
      all amounts of duly and finally approved vouchers for claims
      chargeable to the fund.  The department shall also keep accounts in
      relation to agreements with counties and cities for the reimbursement
      of interest and principal costs for general obligation bonds of
      counties or cities issued for the purpose of financing road or street
      projects under this chapter.  

         85 Acts, ch 231, §9