Iowa Code § 310.28

Engineering and other expense
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1. Engineering, inspection and administration expense in connection with any farm-to-market road project may be paid from the county’s allotment of the farm-to-market road fund. Any such expense incurred by the department may in the firstinstance be advanced out of the primary road fund, and such expense amounts shall later be reimbursed to the primary road fund out of the farm-to-market road fund. 2. No part of the salary or expense of the county engineer, any member of the county board of supervisors, any member of the department, the chief engineer, or any department head or districtengineer of the department shall be paid out ofthe farm-to-market road fund.

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