Iowa Code § 162.2C

Commercial establishment fund
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1. A commercial establishmentfund is createdin the state treasuryunderthe management and control of the department. 2. The fund shall include moneys collected by the department in fees as provided in section 162.2B and moneys appropriated by the general assembly. The fund may include other moneys available to and obtained or accepted by the department, including moneys from public or private sources. 3. Moneys in the fund are appropriated to the department and shall be used exclusively tocarry out the provisions of this chapter as determined and directed by the department, and shall not require further special authorization by the general assembly. 4. a. Notwithstanding section 12C.7, interest or earnings on moneys in the fund shall be credited to the fund. b. Notwithstanding section 8.33, moneys credited to the fund that remain unexpended or unobligated at the end of a fiscal year shall not revert to any other fund.

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