The State Appeal Board is a three-member board comprised of the Auditor of State, Treasurer of State, and Director of the Department of Management. The board approves or rejects and pays claims against the state or a state employee and resolves local budget protests.

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Claim Form

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Board Members

State Appeal Board members
Roby SmithTreasurer of State
Kraig PaulsenDirector, Department of Management
Rob SandAuditor of State
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Claims Against the State of Iowa

This dataset provides information on all claims against the state of Iowa or a state employee received by the State Appeal Board on or after July 1, 2015.  Claims are either general claims or tort claims. General claims are related to outdated warrants, invoices, refunds, credits, exemptions, or outdated bills for merchandise or services rendered to the state. Tort claims involve property damage, personal injury or wrongful death.

Open Claims Against State of Iowa Dataset 

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Local Budget Appeals

Appeals of local government budgets are handled by the Iowa State Appeal Board. The board gains its authority from Iowa Code Sections 24.26 through 24.32.

Protesting a local government budget is covered under Iowa Code Section 24.27. Persons affected by the proposed budget, expenditure or tax levy, or by any item thereof, may appeal the budget by filing a petition and appeal with the county auditor of the county in which the local government is located. That petition is forwarded to the State Appeal Board and a hearing is scheduled in the local area. It is the intent that the conduct of hearings and appeals shall be simple and informal, subject only to rules prescribed by the State Appeal Board. The State Appeal Board may designate deputies to attend the local hearing. Following the hearing, the State Appeal Board will render a decision in writing.

543 IAC Chapter 5 provides more detail about the budget appeal process as well as an example format for petitions.

Request Past Local Budget Appeals, contact


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