Iowa Admin. Code r. 605-14.8 - Flood project fund

(1) Each governmental entity that has a project approved by the board and is awarded funds from either the flood mitigation fund or sales tax increment fund shall create a separate flood project fund. The fund shall be used to pay the costs associated with the governmental entity's approved project, to reimburse the governmental entity for the costs of the approved project incurred after the project's approval, and to pay the principal and interest on bonds issued pursuant to Iowa Code section 418.14.
(2) The governmental entity may deposit any other moneys lawfully received into the fund. Other moneys include but are not limited to local sales and services tax receipts collected under Iowa Code chapter 423 B.

Notes

Iowa Admin. Code r. 605-14.8
ARC 1114C, IAB 10/16/2013, effective 11/20/2013 Amended by IAB April 24, 2019/Volume XLI, Number 22, effective 5/29/2019

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