§39-94  Arrangement of statements and
schedules and forms; incorporation.  In preparing the statements and
supporting schedules required by this part, the director of finance may
arrange, group, and set forth such information and figures in such manner as
the director deems necessary or advisable.  Such information and figures need
not be set out or arranged in the same order as is set forth in this part, so
long as the information and figures required by this part are set forth.



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



The state highway system established in part
III of chapter 264 shall be deemed to be a public system that produces revenues
and 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 vehicle
weight taxes as defined in section 249-33 which are paid into the state highway
fund created by section 248-8 and which are not required by sections 243-6 and
248-9 to be paid to the counties shall be deemed to be user taxes derived in
the utilization of the functions and services furnished by the state highway
system.



Amounts received from the federal government
for the payment or reimbursement of costs of operation, maintenance, and repair
of a public undertaking, improvement, or system or for the payment of the
principal and interest of bonds issued for such public undertaking,
improvement, or system, and for the payment or reimbursement of costs of
administering, operating, and maintaining a loan program or for the payment of
subsidies for a loan program, may be considered and treated as revenues of such
undertaking, improvement, system, or loan program.  If such amounts are
deposited in the general fund immediately upon their receipt by the State, such
amounts shall be deducted from the general fund revenues when determining the
net general fund revenues for the purposes of this part, to the extent such
amounts are utilized to justify or support a determination that bonds of the
State may be excluded when determining the total outstanding indebtedness of
the State for the purposes of section 13 of Article VII of the Constitution.



The director of finance may compose and adopt
and have printed or otherwise reproduced any forms the director deems will
facilitate the preparation and understanding of statements and supporting
schedules required by this part.



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