27—15.40 (161A) Appropriations. SPLP funds are appropriated to the division of soil conservation of the department of agriculture and land stewardship for the fiscal period beginning July 1, 1993, and ending June 30, 1995. Moneys which are unobligated or unencumbered on June 30, 1995, shall be credited back to the water protection fund established in Iowa Code section 161C.4.