Wally Taylor is the Legal Chair of the Sierra Club Iowa chapter.

A Polk County District Court ruled on April 28 that the Iowa Department of Natural Resources (DNR) improperly approved Supreme Beef’s nutrient management plan.

Supreme Beef LLC is an 11,600-head cattle feeding operation in Clayton County. It sits at the headwaters of Bloody Run Creek, one of the most treasured trout streams in Iowa and officially designated as an Outstanding Iowa Water.

Dr. Thomas Laehn is the Greene County attorney and the only Libertarian to hold an elective partisan office in Iowa. The Des Moines Register published an earlier version of this commentary.

After virtually no meaningful debate and only a single, relatively inconsequential amendment, both chambers of our Republican-controlled legislature approved Governor Kim Reynolds’ massive state government reorganization plan (Senate File 514) within a two-week period. Reynolds signed the bill on April 4.

Unsurprisingly, the new law—which originated in the executive branch—will transfer significant power from the legislature to the governor. Sadly, in both Washington, DC and Des Moines, our legislators (regardless of their party affiliation) have regularly displayed far greater loyalty to their party than to the constitutional system of separated powers to which they swore their allegiance upon assuming office.

While I am thus entirely unsurprised by our Republican legislators’ abdication of their constitutional responsibilities, I am deeply disappointed at their willingness to subvert the local administration of justice in our state in the process. Ironically, the political party that has always claimed to defend local government against those who would otherwise centralize power is systematically stripping our local elected officials—including our county auditors, school boards, and county attorneys—of their discretion.

Randy Evans can be reached at DMRevans2810@gmail.com. 

Last week was one to savor. But it also was a week to reflect on how far we still need to travel to have true citizen engagement in our state and local governments.

First, some savoring.

The Iowa League of Women Voters honored me and the Iowa Freedom of Information Council, the nonprofit, nonpartisan education and advocacy organization I lead. The annual Defending Democracy Award means so much—knowing it comes from the organizational descendants of the women who pushed for an amendment to the U.S. Constitution giving women the right to vote and who rallied in countless places across America, including right here in Bloomfield (Davis County), to make that happen.

Iowa Republican lawmakers aren’t sticklers for tradition. They have used their trifecta to destroy a collective bargaining process that stood for more than four decades, and to overhaul a nearly 60-year-old judicial selection system on a partisan basis.

Iowa Senate Republicans have shattered norms in other ways. In 2021, they stopped participating in budget subcommittee meetings that had been a routine part of legislative work since at least the 1970s. Last year, they kicked all journalists off the chamber’s press bench, which had been designated for the news media for more than a century.

Senate Appropriations Committee members hit a new low for transparency last week. Led by chair Tim Kraayenbrink, Republicans advanced seven spending bills with blank spaces where dollar amounts and staffing numbers would normally be listed.

The unprecedented maneuver ensured that advocates, journalists, and Democratic senators will have no time to thoroughly scrutinize GOP spending plans before eventual votes on the Senate floor. Nor will members of the public have a chance to weigh in on how state funds will be spent during fiscal year 2024, which begins on July 1.

Bleeding Heartland was unable to find any former Iowa legislator, lobbyist, or staffer who could remember anything resembling this year’s Senate budget process.

Al Charlson is a north central Iowa farm kid, lifelong Iowan, and retired bank trust officer.

The Iowa legislature’s 2023 session has been a dismaying mix of noise and fireworks, combining “debate” over divisive social and cultural issues with fundamental changes in our governing structure that slide through without adequate review and examination. 

Senate File 478, a bill designed to “hog-tie” our state auditor, is a strange combination of both.

Story County Supervisor Linda Murken chairs the board of directors of the Second Judicial District Department of Correctional Services. This commentary was jointly signed by the chairs of the Boards of Directors of all eight Iowa Judicial District Departments of Correctional Services (names are listed below).

Community-Based Corrections or CBC provides a vital service to Iowa communities. In corrections, prisons and jails are well known. But you may not be aware of community-based corrections, because that part of the system has been operating quietly in the background for the past 50 years, saving millions in taxpayer dollars. 

Unfortunately, Governor Kim Reynolds’ proposal to reorganize state government may have serious unintended consequences to our unique and effective system. We are asking all Iowans to learn about CBC to understand why its current structure is valuable. 

Wally Taylor is the Legal Chair of the Sierra Club Iowa chapter.

Governor Kim Reynolds issued Executive Order 10 on January 10, requiring all state agencies, boards and commissions to repeal all existing administrative rules. These administrative rules are supposed to fill in the details of legislative intent when the legislature passes a law giving an agency, board, or commission authority to carry out its obligations under the statute.

A review of the order reveals what the governor is really up to.

Randy Evans can be reached at DMRevans2810@gmail.com. 

An interesting study in contrasts is playing out right now in Iowa. 

One example comes from the Davis County Community Schools in Bloomfield. It is the 96th-largest of Iowa’s 328 public districts, with an enrollment of 1,150 students.

The other example comes from the Iowa legislature and Governor Kim Reynolds. 

The Davis County school board is wrestling with an incredibly difficult decision—whether to hold classes four days a week instead of the traditional five-day-a-week schedule. 

Diane Rosenberg is executive director of Jefferson County Farmers & Neighbors, where this commentary first appeared.

An Executive Order that directs state agencies to reduce rules and regulations threatens the ability of the Iowa Department of Natural Resources’(DNR) to protect communities and waterways. Governor Kim Reynolds signed Executive Order Number Ten on January 11, putting a moratorium on administrative rulemaking and requires every agency, board, or commission to conduct a comprehensive overhaul of the Iowa Administrative Code.

The order’s purpose is to provide a more fertile ground for job growth and private sector development.

Second in a series analyzing Governor Kim Reynolds’ plan to restructure state government.

Blind Iowans showed up in large numbers at the state capitol on February 13 to speak out against one part of Governor Kim Reynolds’ plan to reorganize state government.

A common thread running through the bill, numbered House Study Bill 126 and Senate Study Bill 1123, is giving the governor more power to hire and fire the few state government leadership positions that have some independence under existing law.

The relevant section would give Reynolds power to appoint the director of the Iowa Department for the Blind, a position that the Iowa Commission for the Blind has long filled. The director would serve at the pleasure of the governor, so Reynolds could fire the person at any time, for any reason.

First in a series analyzing Governor Kim Reynolds’ plan to restructure state government.

Attorney General Brenna Bird would gain direct control over the office charged with representing Iowa consumers on issues related to utilities, under Governor Kim Reynolds’ proposed restructuring of state government.

House Study Bill 126, which lays out the governor’s plan over more than 1,500 pages, contains several provisions undermining the independence of the Office of Consumer Advocate. Iowa House State Government Committee chair Jane Bloomingdale introduced the legislation on February 1.

The Office of Consumer Advocate’s mission is to represent consumers on issues relating to gas and electric utilities and telecommunications services, “with the goal of maintaining safe, reliable, reasonably-priced, and nondiscriminatory utility services.” Much of the office’s work involves matters before the Iowa Utilities Board, which regulates the state’s investor-owned utilities, Alliant Energy and MidAmerican Energy.

Randy Evans can be reached at DMRevans2810@gmail.com. 

In politics, having a “trifecta” in government is a good thing for a political party—until the trifecta’s inaction on some popular issue starts to haunt those in power.

Iowa Republicans served up an example of the consequences of such inaction in the days leading up to Christmas. This story involves military veterans, a highly sought-after constituency that is part of any solid political movement.

As the new year begins, I want to highlight some of the investigative reporting, in-depth analysis, and accountability journalism published first or exclusively here.

Some newspapers and websites put their best original reporting behind a paywall for subscribers, or limit access to a few free articles a month. I’m committed to keeping all Bleeding Heartland content—which includes some 570 articles and commentaries from 2022 alone—available to all, regardless of ability to pay.

As always, I’m grateful for readers who value this kind of work on Iowa politics. Tips on stories that may be worth pursuing are always welcome.

To receive links to Bleeding Heartland articles and commentaries directly via email, subscribe to the free Evening Heartland newsletter. Subscribers to my Substack (which is also free) receive audio files and recaps for every episode of KHOI Radio’s “Capitol Week,” a 30-minute program on which Dennis Hart and I discuss recent Iowa political news.

When Governor Kim Reynolds made news in May by pleading with supporters to help her get her “own” attorney general and a state auditor who wouldn’t scrutinize her actions, Republican Party of Iowa state chair Jeff Kaufmann defended the appeal. In a written statement, Kaufmann said the governor “should be promoting Republican candidates up and down the ticket,” because “Iowans know how worthless our current state auditor, state treasurer and attorney general have been.”

But since Mary Ann Hanusa (the insiders’ pick for state auditor) unexpectedly lost the GOP primary in June, top Iowa Republicans have done virtually nothing to support the party’s nominee Todd Halbur. He goes into the home stretch of the campaign with little money or media exposure. Meanwhile, the incumbent Rob Sand is on track to spend more than a million dollars on various forms of advertising.

Halbur did not respond to phone or email messages seeking comment on the lack of support from his party, and whether it’s related to the whistleblower lawsuit he filed, naming one of Reynolds’ appointees.

Iowa’s Public Employment Relations Board (PERB) is transferring most of its staff and caseload to the state Department of Inspections and Appeals.

Since the mid-1970s, PERB members and administrative law judges have adjudicated labor disputes within state and local government or school districts. Following the changes, administrative law judges now working for PERB will handle other matters, while other employees at Inspections and Appeals will hear cases that were previously in PERB’s jurisdiction.

State officials have not announced the changes, which are scheduled to take effect on September 30. It’s not clear who initiated or authorized the plan. Staff in the governor’s office and Department of Inspections and Appeals did not respond to any of Bleeding Heartland’s inquiries over the past three weeks. PERB members Erik Helland and Cheryl Arnold likewise did not reply to several emails.

State Senator Nate Boulton, a Democrat with extensive experience as a labor attorney, has asked Attorney General Tom Miller for an official opinion on whether “it is an illegal shift of an essential PERB duty” to assign its responsibilities “to an unrelated state agency.”

Boulton also asked Miller to weigh in on the legality of Governor Kim Reynolds’ recent appointments to PERB. As Bleeding Heartland previously reported, Reynolds has circumvented the Senate confirmation process by keeping one of the three PERB positions unfilled, so she can name her preferred candidates to a vacant slot while the legislature is not in session.

Doris J. Kelley is a former member of the Iowa House and former Iowa Board of Parole Chair, Vice-Chair and Executive Director.

When former Republican Governor Terry Branstad signed executive order 85 in March 2014, he stated, “transparency provides Iowans the necessary access to information to hold our government accountable and our Open Records Act is essential to ensuring openness,” adding, “Our administration has maintained a steadfast commitment to a transparent government.”

Branstad held weekly press briefings to answer journalists’ questions.

However, when Kim Reynolds became governor in 2017, a few months after Republicans gained full control of the legislature, transparency went out the window. Accessing many kinds of government data has become more difficult.

In another end run around the Iowa Senate confirmation process, Governor Kim Reynolds has named Cheryl Arnold to serve on Iowa’s Public Relations Board (PERB), which adjudicates labor disputes within state and local government or school districts.

The governor’s office has not publicly announced the nomination, and at this writing, the board’s website lists only one member (Erik Helland) on what Iowa law designates as a three-person board. Reynolds informed Secretary of the Iowa Senate Charlie Smithson about Arnold’s appointment in a letter dated August 15, which Smithson provided to Bleeding Heartland.

Arnold previously served as chair of the PERB for a little more than a year. She left the position after Iowa Senate Democrats voted against her nomination near the end of the 2020 legislative session. Appointments subject to Senate confirmation need a two-thirds vote for approval, giving Democrats the power to block nominations while in the minority.

More than four years after signing into law a ban on using public funds to promote the name, likeness, or voice of Iowa’s statewide elected officials in a “paid exhibit display at the Iowa state fair,” Governor Kim Reynolds continues to spend part of her office budget on an Iowa State Fair booth plastered with her name and picture.

Neither the Republican-controlled legislature nor the state board charged with enforcing the self-promotion law have taken any steps to remedy the situation.

Randy Evans can be reached at DMRevans2810@gmail.com.

People in the health care field have worked their tails off since the COVID-19 pandemic hit Iowa with a vengeance in 2020.

Doctors, nurses, and all manner of technicians and support staff have performed heroically under circumstances that often were trying.

But the death this year of a patient at a Centerville care center has struck a chord with many Iowans — and not just because COVID claimed another life. The reaction has ranged from sadness to anger because the person’s treatment was unprofessional, uncaring and incompetent, if not bordering on criminal.

For a second straight year, Governor Kim Reynolds has reappointed Erik Helland to Iowa’s Public Employment Relations Board (PERB) after Helland failed to win Iowa Senate confirmation. In an apparent effort to circumvent the legally required confirmation process, Reynolds appointed Helland to a different position on the three-member board, which adjudicates labor disputes within state and local government or school districts.

She used the same maneuver last summer to name Helland as PERB chair after the Iowa Senate did not confirm him during the 2021 legislative session.

The governor has not filled the now-vacant position of PERB chair, saying in a recent letter to the top Iowa Senate staffer that her administration “has initiated, but has not yet completed, the selection process.” That leaves the board with no quorum; Reynolds has kept one position unfilled since August 2020.

The long-running vacancy allows the governor’s preferred nominees to remain on the board, even if they don’t receive a two-thirds confirmation vote in the state Senate. Asked for comment on Helland’s reappointment, the Democratic senators who reviewed the PERB nominees accused the governor of “a partisan power grab” and “rigging the appointment process so she can get her way.”

Reynolds’ spokesperson Alex Murphy did not respond to eight inquiries about the PERB appointments between late May and July 28.

Herb Strentz discusses the disappointing work of the Iowa Public Information Board, which was created ten years ago to enforce the state’s open meetings and records laws.

Question: Should “We the people” of Iowa pay for our government not telling us what it is doing?

Answer: The question is rhetorical, because we already do so—even though as a matter of principle and given the intent of Iowa’s Sunshine laws, we should not.

The center of this Q&A is the Iowa Public Information Board (IPIB). When created in 2012, after years of work with state lawmakers, the board was heralded. The concept was, challenges to government secrecy would be subject to quick, inexpensive answers. No need to hire a lawyer to represent your concerns.

But two good commentaries illustrate how those dreams were more like delusions.

UPDATE: The Iowa Public Information Board voted on August 18 not to proceed with these draft rules. They may look at open records rules again in the future but did not schedule a date for beginning the process. Original post follows.

The Iowa Public Information Board will not move forward with proposed administrative rules regarding open records requests, the board’s executive director Margaret Johnson told members of the Iowa legislature’s Administrative Rules Review Committee on July 19. Instead, the board’s rules committee will consider feedback next month and put the matter on the agenda for the full board’s September meeting.

Board members have not yet determined whether to let the proposed rule die by taking no action, or whether to post a formal notice of termination. Nor have they decided whether to draft a new version of open records rules after scrapping their first effort.

Johnson said the board had heard from eight speakers at a public hearing on July 11 and received nineteen written comments on the draft rule. (Board staff provided copies of those comments to Bleeding Heartland.)

When summarizing for state lawmakers the criticism the information board received, Johnson did not mention transparency advocates’ concerns about language that would create new excuses for officials wanting to delay providing records. Rather, she highlighted three objections offered by those representing government bodies.

Longtime advocates for access to public records in Iowa expressed concern this week about new administrative rules proposed by the Iowa Public Information Board.

The draft rules would spell out requirements for acknowledging and responding “promptly” to public records requests, but would also create a new excuse for government bodies that fail to provide timely access to records. Nothing in Iowa’s open records statute, known as Chapter 22, authorizes the board’s proposed language on “unforeseen circumstances,” nor is that concept consistent with Iowa Supreme Court precedent.

Carl Olsen is the founder of Iowans for Medical Marijuana.

If you have travel plans this summer, you might want to consider a route that avoids Iowa.  Last week, the Iowa Supreme Court denied protection for an out-of-state medical marijuana patient.

William Morris covered the ruling for the Des Moines Register, and Paul Brennan wrote about it at Little Village.

After reading the 4-3 majority opinion in State v. Middlekauff, I felt something seemed amiss. 

After a hectic two days at the capitol, the Iowa House and Senate finished their work for the year shortly after midnight on May 25.

In the coming days, Bleeding Heartland will cover some of the final bills in detail. As usual, there were a few surprises in the “standings” bill, such as a provision expanding open enrollment from public schools. While Democrats opposed many bills sent to Governor Kim Reynolds this week, including a ban on COVID-19 vaccine requirements for schools or child care centers, they welcomed one of the last-minute proposals, which exempts diapers and period products from Iowa’s sales tax.

This piece will focus on bills that didn’t make it through, despite a push from Reynolds or top Republican lawmakers.

I anticipate future legislative battles over most if not all of these proposals. Earlier this year, the governor signed into law two priority items that failed to advance in 2021: a measure banning transgender Iowans from girls’ and women’s sports, and deep cuts to unemployment benefits.

More than four months after the usual publication date of December 31, Iowa’s Annual Comprehensive Financial Report (ACFR) for the fiscal year that ended on June 30, 2021 is nowhere in sight.

It’s the second straight year that the detailed report on state finances is far behind schedule. The ACFR must be completed before many other annual audits of state government entities can be conducted.

For decades, Iowa routinely published the report within six months of the end of the previous fiscal year. That time frame earned the state a Certificate of Achievement for Excellence in Financial Reporting from the leading organization for government finance officers.

CAUSE OF DELAY STILL UNCLEAR

The report for fiscal year 2020 was delayed for about nine months, mostly because of accounting problems at Iowa State University. But the university told Bleeding Heartland in January that ISU “submitted all year-end financials, responded to audit questions and completed recommended changes for the final financial statements by Nov. 12, 2021.” That’s only about six weeks after the deadline for most state government entities to send fiscal year-end data to the Iowa Department of Administrative Services.

Iowa’s human resources agency will not release certain statistics on pending sexual harassment or hostile workplace complaints involving state government employees, Democratic State Senator Janet Petersen revealed this week.

Speaking to fellow senators on April 25, Petersen expressed concern about how many complaints continue to be filed, despite Governor Kim Reynolds’ stated “zero tolerance” policy on harassment.

She said the Department of Administrative Services told her there are 199 pending cases but refused to break down the numbers by type of complaint or class of employee affected. Senators have not even been told whether any of Reynolds’ nominees or appointed agency directors have been the subject of a workplace environment investigation.

Petersen also faulted the DAS for not informing those who initiate cases about the agency’s findings.

Randy Richardson: Everyone likes paying lower taxes until they realize they may not receive the same benefits from the government.

Americans hate taxes. Other countries have taxes, including some with much higher tax rates, but for some reason their citizens don’t have the same objections as their American counterparts.

There are a variety of reasons for this, but one of the most common is that many Americans are simply unaware of what government does for them. A 2008 Cornell Survey Research Institute poll showed that 57 percent of respondents said they had never participated in a government social program. However, 94 percent of these same respondents reported being the beneficiary of at least one federal government program, with the average participant benefiting from four of them.

Which brings me to the recently enacted flat income tax bill in Iowa.

The U.S. Treasury Department’s Office of Inspector General is reviewing documentation provided to justify Governor Kim Reynolds’ use of federal COVID-19 relief funds to compensate staff in her office, Deputy Inspector General Richard Delmar told Bleeding Heartland on March 14.

The State Auditor’s office concluded in November and reaffirmed this month that Reynolds used $448,449 in CARES Act funds to pay part of the salaries and benefits of 21 permanent staffers between March and June 2020 in order to “cover a budget shortfall that was not a result of the pandemic.” State Auditor Rob Sand called on Reynolds to return the money to Iowa’s Coronavirus Relief Fund before the end of 2021. The governor’s office has insisted its use of COVID-19 relief funds for staff salaries was justified.

When the State Auditor’s office published its findings in November, Delmar told Bleeding Heartland his office “has not initiated an audit of the Governor’s Office salaries and awaits resolution of this matter between the Iowa State Auditor and the Governor’s Office.”

Asked this week about the impasse between Reynolds and state auditors, Delmar confirmed via email, “We have requested documentation of the uses from the State Auditor’s Office and are in the process of reviewing it.”

Governor Kim Reynolds delivered the Republican response to the State of the Union from a government building terrace that is currently closed for rentals, and her office paid nothing to use the space.

The governor’s spokesperson Alex Murphy confirmed on March 2 that Reynolds gave the speech from the State Historical Building terrace. Five days and several emails later, Murphy confirmed the building “did not charge a fee for the Governor’s use of the space.”

Communications staff for the Iowa Department of Cultural Affairs did not respond to messages over the past week seeking to clarify who approved the unusual arrangement for the governor.

For the second straight year, the state of Iowa missed a deadline for releasing a detailed report on state finances. Officials publicly acknowledged the delay last week but have not explained why the Annual Comprehensive Financial Report for fiscal year 2021 is not complete.

Staff at the Iowa Department of Administrative Services, which compiles this report, have not responded to five inquiries from Bleeding Heartland about the matter over the past two weeks. Staff at the Iowa Department of Management, which prepared a public notice about the late report, likewise ignored three attempts to clarify the source of the problem.

Senator Joe Bolkcom represents Iowa City and is the ranking Democrat on the Iowa Senate Appropriations Committee.

Iowa’s workforce crisis and rural decline can be traced to irresponsible Republican tax and economic policies year after year.  

Their actions bring to life the words of their puppet master Grover Norquist, who famously said, “I don’t want to abolish government. I simply want to reduce it to the size where I can drag it into the bathroom and drown it in the bathtub.”

As Governor Kim Reynolds and legislative Republicans return to the statehouse, their workforce crisis and abandonment of rural Iowa will only grow worse with more tax cuts for Des Moines millionaires. The Republican strategy is to stay the course by continuing to starve rural Iowa’s struggling public schools, exhausted health care providers, declining state parks, dangerous prisons, and neglected state resource centers. 

Governor Kim Reynolds has kept one of three positions on Iowa’s Public Employment Relations Board (PERB) vacant for more than a year, and since October has ensured the board operates with Republican members only.

By law, the board that handles public sector labor relations “shall consist of three members appointed by the governor,” of whom no more than two “shall be of the same political affiliation.” Reynolds has left one position unfilled since August 2020 and recently replaced Democrat Mary Gannon with Republican Jane Dufoe. She serves alongside Erik Helland, a longtime Republican and former state lawmaker.

The current situation runs counter to the spirit of PERB’s partisan balance requirement and potentially allows Reynolds to circumvent the Iowa Senate confirmation process, by shifting board members who are not confirmed to an open position.

In addition, state salary records show Reynolds’ GOP appointees to PERB immediately earned higher pay than Gannon, despite the Democrat’s years of experience. For decades, under Republican and Democratic governors, PERB members not chairing the board had received identical salaries.

The governor’s communications director Alex Murphy confirmed Dufoe’s party affiliation in September, then did not respond to eight follow-up inquiries about the PERB appointments over a three-month period.

It’s time for another review of Bleeding Heartland’s most widely-read posts from the year that just ended. I always struggle a bit with this task, because the work I’m most proud of doesn’t always overlap with what resonated most with readers. Also, I’m wary of watching traffic numbers too closely, because I try not to let potential clicks drive my editorial decisions.

However, I always gain some insight from this review, so here goes.

This list draws from Google Analytics data about total views for 598 posts this website published during 2021: 362 written by me and 236 by other authors. I left out the site’s front page and the “about” page, where many people landed following online searches.

Iowa Supreme Court Chief Justice Susan Christensen is forming a task force to undertake a “holistic and comprehensive” review of the juvenile justice system, Iowa’s Director of Juvenile Court Services Chad Jensen announced on December 14.

Speaking at the annual Summit on Justice and Disparities in Ankeny, Jensen explained that Iowa’s juvenile justice system is decentralized among multiple entities and governmental agencies. Some stakeholders have introduced “courageous initiatives” to improve the system in recent years. “While good intentioned,” he added, those programs and services “do have ramifications throughout the entire system.”

The task force will “review the alignment, governance structure, and the funding of Iowa’s juvenile justice system.” Members will also attempt to identify “decision points” that fuel racial, ethnic, or gender disparities for Iowa youth, and develop proposals to improve those outcomes.

The Iowa Department of Education has conceded that facial coverings may be required in some school settings to ensure students with disabilities have equal access to educational opportunities.

In a December 1 order distributed to Area Education Agencies, agency officials determined that the federal Individuals with Disabilities Education Act (IDEA) allows schools to make an exception to a state law that generally bans mask mandates, if a student’s Individualized Education Programs (IEP) team finds masking is needed for that child to receive the education federal law guarantees.

However, the department’s order said the IDEA does not require public schools to adopt district-wide mask mandates.

With the state’s Comprehensive Annual Financial Report and Single Audit for the 2020 fiscal year in the rear view mirror, the State Auditor’s office has been churning out its annual “reports of recommendations” for state government agencies and other entities. The majority of reports issued so far have cited no concerns related to internal control or compliance with statutory requirements.

However, the latest report for the Iowa Department of Agriculture and Land Stewardship (IDALS), published on November 23, pointed to several practices “for which we believe corrective action is necessary.”

A news release noted that State Auditor Rob Sand “recommended the Department strengthen internal controls over receipts in certain Bureaus,” adding, “The finding discussed above is repeated from the prior year.”

That’s an understatement. Sand and the previous two state auditors have been warning IDALS about the same internal control problems for more than ten years.

Governor Kim Reynolds used $448,449 in federal COVID-19 relief funds to cover a shortfall in her office budget without documenting that 21 of her staffers were “substantially dedicated” to the pandemic response, a state audit determined.

The U.S. Treasury Department’s Office of Inspector General asked state auditors in January 2021 to review whether the spending complied with rules governing the use of Coronavirus Aid, Relief and Economic Security (CARES) Act funds. Bleeding Heartland was first to report in September 2020 on CARES Act payments supporting the governor’s permanent staffers, and reported exclusively last December on how documents were altered to make a “FY 2020 Shortfall” in the governor’s office budget appear to be “COVID-19 Personnel Costs.”

State Auditor Rob Sand warned the Reynolds administration in October 2020 that without adequate documentation, COVID-19 relief funds used to pay governor’s staff salaries might need to be repaid to the federal government. The report issued this week advised the governor to return the money to Iowa’s Coronavirus Relief Fund “for other eligible and supported uses prior to the December 31, 2021 deadline.”

The governor’s spokesperson Alex Murphy told reporters the office is “now working with Treasury to provide them documentation” to support the CARES Act spending.

That’s easier said than done.

“We want to get Iowans back to work!” Governor Kim Reynolds tweeted on October 20, touting a new business grant program financed through the American Rescue Plan, which she used to denounce as a “blue state bailout.”

But there was more: “We also announced a new reemployment case management system to refocus Iowa’s unemployment system and ensure Iowans can get back to work as quickly as possible.”

That’s a creative way of saying Reynolds plans to push more Iowans into available jobs by making it harder for them to collect unemployment benefits. However, the policy changes the governor announced at her latest news conference won’t address several important reasons many Iowans remain out of the workforce.

More than nine months behind schedule, the state of Iowa has released its Comprehensive Annual Financial Report for the fiscal year that ended on June 30, 2020. The report was posted to the Iowa Department of Administrative Services website on October 5.

Under normal circumstances, the state would have published this report in late December 2020. However, Iowa State University has had significant accounting problems since switching to the Workday computer system for financials at the beginning of the 2020 fiscal year. State government entities typically submit their fiscal year-end financials to the state by October 1, but ISU was still sending supplemental pieces six months later.

Deputy State Auditor Marlys Gaston told the Iowa Board of Regents last month that state auditors anticipated sending an internal control letter to ISU regarding misstatements or erroneous information in some of the university’s financial statements.