456A.17  Funds — restrictions.
  1.  The following four funds are created in the state treasury:
  a.  A state fish and game protection fund.
  b.  A state conservation fund.
  c.  An administration fund.
  d.  A county conservation board fund.
  2.  The state fish and game protection fund, except as otherwise provided, consists of all moneys accruing from license fees and all other sources of revenue arising under the fish and wildlife programs. Notwithstanding section 12C.7, subsection 2, interest or earnings on investments or time deposits of the moneys in the state fish and game protection fund shall be credited to that fund.
  3.  The county conservation board fund consists of all moneys credited to it by law or appropriated to it by the general assembly.
  4.  The state conservation fund, except as otherwise provided, consists of all other funds accruing to the department for the purposes embraced by this chapter.
  5.  The administration fund shall consist of an equitable portion of the gross amount of the state fish and game protection fund and the state conservation fund, to be determined by the commission, sufficient to pay the expense of administration entailed by this chapter.
  6.  All receipts and refunds and reimbursements related to activities funded by the administration fund are appropriated to the administration fund. All refunds and reimbursements relating to activities of the state fish and game protection fund shall be credited to the state fish and game protection fund.
  7.  Notwithstanding section 8.33, revenues deposited in the state conservation fund, and remaining in the state conservation fund on June 30 of any fiscal year shall not revert to the general fund of the state but shall remain available for expenditure for one year after the close of the fiscal year during which such revenues were deposited. Any such revenues remaining unexpended at the end of the one-year period during which the revenues are available for expenditure shall revert to the general fund of the state.
  8.  The department may apply for a loan for the construction of facilities for the collection and treatment of waste water and for the supply, treatment, and distribution of drinking water under the state water pollution control works and drinking water facilities financing program as established in sections 455B.291 through 455B.299. In order to provide for the repayment of a loan granted under the financing program, the commission may impose a lien on not more than ten percent of the annual revenues from user fees and related revenue derived from park and recreation areas under chapter 461A which are deposited in the state conservation fund. If a lien is established as provided in this paragraph, repayment of the loan is the first priority on the revenues received and dedicated for the loan repayment each year.
[C31, §1703-d23, 1820; C35, §1703-g17; C39, §1703.44; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §107.17; 
82 Acts, ch 1084, §1
]
84 Acts, ch 1262, §3
; 86 Acts, ch 1244, §23
; 86 Acts, ch 1245, §1830, 1831

94 Acts, ch 1107, §72
; 95 Acts, ch 98, §2
; 2002 Acts, ch 1162, §64
; 2002 Acts, 2nd Ex, ch 1003, §242, 262
; 2003 Acts, ch 17, §1, 2
; 2010 Acts, ch 1034, §3, 4
; 2011 Acts, ch 25, §55