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POLICY Centralization vs. Decentralization ---- Water management functions in Iowa are assigned primarily to a single sta te agency, the Iowa Natural Re- sources Council, which functions to coordinate water and related land resources projects throughout the state. Coordination by the Council includes: a. Administration of the water use permit system. b. Responsibility for the establishment and enforce- ment of a comprehensive statewide plan for the control, utilization and protection of the water resources of the State. c. Representing the state on all comprehensive water resources planning groups for which state partici- pation is provided. d. Representing the interests of the State in review- ing and commenting on Federal water resources projects affecting the state. e. Entering into negotiations and agreements with the Federal government with regard to Federal water resources projects. f. Representing the interests of the State on the co- ordinating committees for the two Federal com- prehensive basin surveys underway in Iowa. g. Responsibility for the establishment and enforce- ment of appropriate regulations governing flood plain developments. Home Rule Concept Local governmental units in Iowa have possessed only those powers expressly granted by State statute or neces- sarily implied to effectuate powers expressly delegated. However, a constitutional amendment providing a large measure of "home rule" with regard to local and internal affairs has passed two sessions of the Iowa General As- sembly and now requires only a favorable vote of the people at the next general election. In the meantime, the Six tieth General Assembly (1963) enacted a rule of con- struction amendment to the Municipal Powers statute (Ch. 368, Iowa Code 1966) requiring that a statute granting a specific power over local and internal affairs be liberally cons~rued to confer broad and implied powers. Even with final approval by the voters of the "home rule" amendment to the constitution, it appears that major responsibility for policy concerning water re- sources will remain centralized at the State level under specific reservations contained in existing law. 32 Financing Cities and towns may finance the construction, opera- tion, and maintenance of water supply, sewage and flood control systems by means of revenue bonds, general obligation bonds, special assessments on benefited pro- perty or a combination thereof. Maximum interest rates, periods of payment and assessments are prescribed by statute. Municipalities also may accept gifts and grants for such purposes. Levee and drainage districts, sanitary districts, and water districts (established by resolution of \ '. - the county board of supervisors) can levy taxes, make special assessments and issue bonds under circumstances prescribed by statute. Soil conservation and flood con- trol districts can finance improvements in the same manner and to the same extent as levee and drainage districts. Subdistricts of soil conservation districts may, in ef- fect, levy a tax not to exceed four mills on the assessed valuation of all land within the subdistrict or, alterna- tively, can make special assessments on benefited lands. Subdistricts can also issue bonds under circumstances and limitations prescribed by statute. Also, any county board of supervisors can annually levy a tax not to ex- ceed one-quarter mill on all agricultural lands in the county for maintenance of flood and erosion control improvements on lands under the control or jurisdiction of the county. Water resources programs and related activities of the various state agencies are financed by general and special appropriations on a biennial basis. Specific projects gen- erally require specit1c authorization by the legislature. Cooperation, Coordination and Cost Sharing 1. With Federal Programs Consistent with the national trend, efforts to coordinate local, state and federal programs are be- ing steadily expanded. By statute and by designation of the Governor, the Iowa Natural Resources Council reviews pro- posals of the Corps of Engineers and the Bureau of Reclamation relating to flood control and water re- sources, coordinates and maintains liaison in such matters between State agencies, local governments and these federal agencies. The Natural Resources Council is also the co- ordinating agency of the State in connection with "Flood Plain Information Studies" conducted by the Corps of Engineers under the provisions of