Surcharge moneys in the 911 service fund may be used to pay recurring and nonrecurring costs including, but not limited to, 911 call processing equipment, internet and telephone access, software, database, addressing, initial training, and other start-up, capital, and ongoing expenditures. 911 surcharge moneys shall be used only to pay costs directly attributable to the provision of 911 telephone systems and services and may include costs directly attributable to the receipt and disposition of the 911 call.
Iowa Admin. Code r. 605-10.13