Auditor Sand says delayed data delivery prevented thorough review of ESAs

News

February 17th, 2026 by Ric Hanson

(Radio Iowa) – State Auditor Rob Sand’s staff has completed the annual review of how major state funds were managed last year — and the report did NOT flag any issues in how the state-funded Education Savings Account program for private school expenses was handled. However, Sand says Governor Reynolds’ staff did not provide information about the program to his office until late November — six months after the initial request.

“Had they given us the information when we asked for it, we may have expanded the audit,” Sand says, “because we may have noticed something and performed additional procedures and been able to provide taxpayers with a better understanding of what’s going on in the program.” Last year, Sand and the governor’s staff disagreed on whether Iowa law allowed the auditor’s office to review how Education Savings Accounts were managed.

The governor’s budget director says it wasn’t until in October that staff from Sand’s office explained state spending on Education Savings Accounts had risen to a level that required auditors to review the program and the data was turned over the following month.

Statement from Governor Kim Reynolds in response to Sand’s annual review:

“First, the Auditor claimed we didn’t give him the information he needed despite the fact he refused to sign an engagement letter. Now, he admits we gave him everything he asked for but claims we didn’t give it to him with enough time. This as he releases a report giving the Department of Education a clean audit with zero findings. The truth is this is just another manufactured opportunity for the Auditor to use his official office to advance his political agenda in his run for Governor. While the Auditor is focused on himself, we’ll continue to put families and students first by funding students, not systems, and ensuring every family has access to the education they choose.”