DES MOINES, Iowa (AP) — Iowa State Auditor Rob Sand is sharply criticizing Iowa Gov. Kim Reynolds for not calling the Legislature into an emergency session to approve spending to help people suffering from the coronavirus pandemic. Sand, a Democrat, in his annual budget review says Iowa will lose bars, restaurants and possibly hospitals due to economic hardship. He says Reynolds, a Republican, could have called the GOP-run legislature to spend some of the $1 billion the state has accumulated to help. A Reynolds spokesman says Iowa is ranked as the most fiscally responsible and resilient state in the country.