Iowa Code § 218.78: Institutional receipts deposited.

1. All institutional receipts of the department, including funds received from client participation at the state resource centers under section 222.78, shall be deposited in the general fund except for reimbursements for services provided to another institution or state agency, for receipts deposited in the revolving farm fund under section 904.706, for deposits into the medical assistance fund under section 249A.11, and for rentals charged to employees or others for room, apartment, or house and meals, which shall be available to the institutions.

2. If approved by the director, the department may use appropriated funds for the granting of educational leave.