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SAND v. AN UNNAMED LOCAL GOV'T RISK POOL

No. 21-1765.

988 N.W.2d 705 (2023)

Auditor of the State of Iowa, Rob SAND, Appellant, v. AN UNNAMED LOCAL GOVERNMENT RISK POOL, Appellee.

Supreme Court of Iowa.

Filed April 7, 2023.

Attorney(s) appearing for the Case

Brenna Bird , Attorney General, and Matthew S. Rousseau (argued), Assistant Attorney General, for appellant.

Andrew Tice (argued) and Kristine Stone of Ahlers & Cooney, P.C., Des Moines, for appellee.

McDonald, J., delivered the opinion of the court, in which all justices joined.

The legislature has vested the Iowa Auditor of State with the authority to conduct audits, reaudits, and financial examinations of the state, state departments, state officers, and certain governmental subdivisions. Iowa Code chapter 11 (2021). In this case, the state auditor initiated...

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