§ 165.10. Advances from funds. If there are funds of a municipality,
school district or district corporation, other than:

1. The proceeds of bonds, bond anticipation notes, capital notes,
urban renewal notes and budget notes, and

2. Funds which, by law, may be used only for stated purposes, which
are not immediately required for the purpose or purposes for which the
same were borrowed, raised or otherwise created, the finance board may
authorize the temporary use of such funds for the purpose or purposes
for which an issue of bonds, capital notes or urban renewal notes has
been authorized. Suitable records shall be kept of the temporary
diversion of such funds. Notwithstanding the provisions of section
165.00 of this chapter, such funds shall be made again available to the
municipality, school district or district corporation from the proceeds
of such bonds, capital notes or urban renewal notes or from the proceeds
of the sale of bond anticipation notes issued in anticipation of the
sale of such bonds.