(a) There is established within the state treasury a special fund to be known as the domestic violence and sexual assault special fund to be administered and expended by the department of health.

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(b) The moneys in the special fund shall be reserved for use by the department of health for programs and grants or purchases of service consistent with chapter 42D that support or provide domestic violence and sexual assault intervention or prevention as authorized by law. Moneys in the special fund shall be used for new or existing programs and shall not supplant any other moneys previously allocated to these programs.
(c) Fees remitted pursuant to section 338-14.5, income tax remittances allocated under section 235-102.5, interest and investment earnings attributable to the moneys in the special fund, and grants, donations, and contributions from private or public sources for the purposes of the fund, shall be deposited into the special fund.
(d) The department of health shall submit an annual report to the legislature no later than twenty days prior to the convening of each regular session providing the following:

(1) An accounting of the receipts of, and expenditures from, the special fund; and
(2) Recommendations on how to improve services for victims of domestic violence and sexual assault.