§39-94  Arrangement of statements andschedules and forms; incorporation.  In preparing the statements andsupporting schedules required by this part, the director of finance mayarrange, group, and set forth such information and figures in such manner asthe director deems necessary or advisable.  Such information and figures neednot be set out or arranged in the same order as is set forth in this part, solong as the information and figures required by this part are set forth.

All findings certified to in accordance withthis part shall be deemed to be incorporated into subsequent statements andsupporting schedules to the extent relevant thereto.  Such findings need not bemade again in any subsequent statement or supporting schedule, nor need the legaland financial basis for such findings be set forth again.

The state highway system established in partIII of chapter 264 shall be deemed to be a public system that produces revenuesand user tax receipts.  All liquid fuel taxes as defined in section 243-1,other than taxes on aviation fuel as defined in that section, and all vehicleweight taxes as defined in section 249-33 which are paid into the state highwayfund created by section 248-8 and which are not required by sections 243-6 and248-9 to be paid to the counties shall be deemed to be user taxes derived inthe utilization of the functions and services furnished by the state highwaysystem.

Amounts received from the federal governmentfor the payment or reimbursement of costs of operation, maintenance, and repairof a public undertaking, improvement, or system or for the payment of theprincipal and interest of bonds issued for such public undertaking,improvement, or system, and for the payment or reimbursement of costs ofadministering, operating, and maintaining a loan program or for the payment ofsubsidies for a loan program, may be considered and treated as revenues of suchundertaking, improvement, system, or loan program.  If such amounts aredeposited in the general fund immediately upon their receipt by the State, suchamounts shall be deducted from the general fund revenues when determining thenet general fund revenues for the purposes of this part, to the extent suchamounts are utilized to justify or support a determination that bonds of theState may be excluded when determining the total outstanding indebtedness ofthe State for the purposes of section 13 of Article VII of the Constitution.

The director of finance may compose and adoptand have printed or otherwise reproduced any forms the director deems willfacilitate the preparation and understanding of statements and supportingschedules required by this part.

All departments, boards, authorities, andofficers of the State shall cooperate with the director of finance to the extentrequired to enable the director to prepare the statements and supportingschedules required by this part. [L 1979, c 57, pt of §10]