Iowa Code § 312.15: When funds not allocated.

1. Funds shall not be allocated to any city until such city shall have complied with the provisions of sections 312.11 and 312.14.

2. If a city has not complied with the provisions of section 312.14, the treasurer of state shall withhold funds allocated to the city until the city complies. If a city has not complied with the provisions of section 312.14 by March 1 following the date the report was required, funds shall not be allocated to the city until the city has complied and all funds withheld under this subsection shall revert to the street construction fund of the cities.

3. The department shall notify the treasurer of state if any city fails to comply with the provisions of sections 312.11 and 312.14.