The department may set aside amounts from the proceeds of the sale of a bond issue for:
(1) the payment of interest anticipated to accrue during the construction period;
(2) a deposit into the reserve for the interest and sinking fund to the extent prescribed in the authorizing proceedings; and
(3) payment of attorney's fees, engineer's fees, and expenses of the issuance and sale of bonds, including the fees of fiscal agents or financial advisors.