Iowa Code § 187.201: Choose Iowa fund.

1. A choose Iowa fund is created in the state treasury under the management and control of the department.

2. The fund shall include moneys collected as fees by the department as provided in section 187.303, moneys appropriated by the general assembly, and 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 to administer the programs created in this subchapter 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 in the fund that remain unencumbered or unobligated at the end of a fiscal year shall not revert.