Iowa Code

Iowa Code § 24.26 (2026)

State appeal board

✓ current as of July 2026

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1. The state appeal board in the department of management consists of the following:

a. The director of the department of management.

b. The auditor of state.

c. The treasurer of state.

2. The state board shall meet as necessary. The state board shall organize by the election from its members of a chairperson and a vice chairperson; and by appointing a secretary. Two members of the state board constitute a quorum for the transaction of any business.

3. The state board may appoint one or more competent and specially qualified persons as deputies, to appear and act for it at initial hearings. Each deputy appointed by the state board is entitled to receive the amount of the deputy’s necessary expenses actually incurred while engaged in the performance of the deputy’s official duties. The expenses shall be audited and approved by the state board and proper receipts filed for them.

4. The expenses of the state board shall be paid from the funds appropriated to the department of management. [C39, §390.1; C46, 50, 54, §24.25; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.26] 86 Acts, ch 1245, §107; 2008 Acts, ch 1031, §83; 2024 Acts, ch 1170, §87 Referred to in §24.2 \n

Notes of Decisions

Cited in 2 cases, 1983–2014 · leading case: Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983).

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Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983). · cites it 2× “31 specify that the hearing be conducted in a “simple and informal” manner, but the Board consists of the Comptroller, State Auditor and State Treasurer, Iowa Code § 24.26 — state officials who could be expected to draw on their independent financial knowledge and expertise in…”

Kevin Kilgore v. Iowa State Appeal Bd. (Iowa Ct. App. 2014). · cites it 2× “Iowa Code § 24.26 . 3 “affected by the proposed budget” did not sign the protest petition, no protest hearing would be scheduled.”

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