CEDAR RAPIDS — The Iowa Transportation Commission has approved using nearly $122 million in federal COVID-19 relief funds to make up for lost fuel tax revenue over the past year and to pay for trail development across the state.The Department of Transportation recommended the $121.9 million be allocated according to a similar formula used for the Road Use Tax Fund, with the DOT receiving 47.5 percent, counties 32.5 percent and cities 20 percent.