Iowa § 8.92 - 8.92 Department internal service funds — information technology.

§ 8.92. 8.92 Department internal service funds — information technology.

1. The department may establish and maintain internal service funds in accordance with generally accepted accounting principles for activities of the department which are primarily funded from billings to governmental entities for services rendered by the department under this subchapter. The establishment of an internal service fund is subject to the approval of the director and the concurrence of the auditor of state. At least ninety days prior to the establishment of an internal service fund pursuant to this section, the department shall notify in writing the general assembly, including the legislative council, legislative fiscal committee, and the legislative services agency. 2. Internal service funds shall be administered by the department and shall consist of moneys collected by the department from billings issued in accordance with section 8.81, fees collected under section 8.85, and any other moneys obtained or accepted by the department under this subchapter, including but not limited to gifts, loans, donations, grants, and contributions, which are designated to support the activities of the individual internal service funds in accordance with this subchapter. 3. The proceeds of an internal service fund established pursuant to this section shall be used by the department for the operations of the department pursuant to and consistent with this subchapter. The director may appoint the personnel necessary to ensure the efficient provision of services funded pursuant to an internal service fund established under this section. However, this usage requirement shall not limit or restrict the department from using proceeds from gifts, loans, donations, grants, and contributions in conformance with any conditions, directions, limitations, or instructions attached or related thereto. 4. a. (1) Section 8.33 does not apply to any moneys in internal service funds established pursuant to this section. (2) This paragraph does not apply to moneys annually appropriated to the department by the general assembly in an Act of the general assembly. Such moneys shall be subject to reversion as otherwise provided by law. b. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in these funds shall be credited to these funds. 5. The department shall submit an annual report not later than October 1 to the general assembly of the activities funded by and expenditures made from an internal service fund established pursuant to this section during the preceding fiscal year. 2013 Acts, ch 129, §15 C2014, §8B.13 2014 Acts, ch 1036, §13; 2024 Acts, ch 1185, §62, 85 C2025, §8.92 Referred to in §8.82, 8.85, 8.93 Wed Dec 10 21:42:58 2025 Iowa Code 2026, Section 8.92 (28, 0)