Iowa Code § 331.432

Interfund transfers
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1. Itis unlawful to make permanent transfers of money between the general fund and the rural services fund. 2. Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred. 3. Other transfers, including transfers from the debt service fund made in accordance with section 331.430, and transfers from the general or rural services fund to the secondary road fund in accordance with section 331.429, subsection 1, paragraphs “a” and “b”, are not effective until authorized by resolution of the board. 4. The transfer of inactive funds issubject to section 24.21. 1120, §133, 139; 2017 Acts, ch 109, §10, 20, 21; 2021 Acts, ch 177, §100, 108; 2024 Acts, ch 1161, §116, 137 2024strikeofsubsection3effectiveJuly1,2025;2024Acts,ch1161,§137 Subsection3strickenandformersubsections4and5renumberedas3and 4

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