The State Appeal Board is comprised of the Auditor of State, the Treasurer of State, and the Director of the Department of Management. The board approves or rejects and pays claims against the state or a state employee. They also resolve local budget protests.
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| Name | Position |
|---|---|
| Roby Smith | Treasurer of State |
| Kraig Paulsen | Director, Department of Management |
| Rob Sand | Auditor of State |
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. Anyone affected by a proposed budget, expenditure or tax levy, or by any item thereof, may appeal the budget by filing a petition and appeal. This is filed with the county auditor of the county in which the local government is located. The petition is then forwarded to the State Appeal Board and a hearing is scheduled. Hearings and appeals are intended to be simple and informal. They are 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 carrie.johnson@iowa.gov.
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