Iowa voters will choose a new state auditor in a race centered on government efficiency, independent oversight and the power to investigate potential wrongdoing.
Republican Lt. Gov. Chris Cournoyer, a former state senator and technology business owner, said her experience would help the auditor's office identify waste, accelerate investigations and help local governments better manage taxpayer dollars.
Democrat Taylor Wettach, a Muscatine attorney, argues the priority should be restoring investigative powers curtailed by Republican lawmakers in 2023 and ensuring government officials face scrutiny regardless of party.
Both pledge to root out waste, fraud and abuse, but disagree sharply over whether the 2023 law restricting the auditor's access to certain government records protects taxpayers or undermines accountability.
"The auditor is an independent taxpayer watchdog, and I just really feel like there's an opportunity to modernize and optimize how we streamline government and provide services to the citizens of Iowa," said Cournoyer.
Wettach sees the stakes differently.
"It really felt to me like this year was a referendum on making sure that this office could be independent, could have the authority it needed, and would actually be able to continue the work of going after corruption and protecting Iowa taxpayers," he said.
Dispute over auditor's independence
The sharpest dividing line involves Senate File 478, legislation signed by Republican Gov. Kim Reynolds in 2023 that restricted access to certain records and replaced the auditor's ability to take records disputes directly to court with arbitration.
Cournoyer, who voted for the measure as a state senator, defended it as necessary to protect sensitive medical and student records and establish professional boundaries for investigations.
"I voted for the bill, and I truly believe that it was necessary to ensure that the auditor is maintaining professionalism and being appropriate with their duties as auditor," Cournoyer said.
Cournoyer said arbitration would avoid costly litigation between state agencies and provide a transparent process for resolving disputes.
Wettach argues the law gives agencies being scrutinized too much influence over whether records are released.
"Previously, before this law was put in place, there was a judicial review process," he said. “If the agency didn't want to provide information, didn't think it was proper, well, they'd be able to have that be determined by a judge.”
Wettach pledged to work with lawmakers to restore the office's previous authority.
Competing approaches to oversight
Cournoyer, who narrowly defeated Iowa County Supervisor Abigail Maas in June's Republican primary, brings more than 30 years of technology experience, 25 years as a small-business owner and previous service on a school board and in the Iowa Senate.
She wants to introduce financial auditing software to identify anomalies and accelerate investigations while retaining oversight by accountants.
"There's financial auditing software out there that allows us to broaden and deepen the level of analysis that can really help speed up those audits," she said.
Cournoyer cited Reynolds' executive-branch reorganization and consolidation of information technology services, which she said saved taxpayers $200 million over two years.
She also criticized Democratic Auditor Rob Sand, who is running for governor, for what she characterized as politicizing the office, particularly through his criticism of Iowa's education savings account program.
Wettach countered that efficiency should not become an excuse to weaken oversight.
"But when we talk about that, that can't be a code word for let's gut the office," he said.
Neither candidate is a certified public accountant, but both argue their professional experience qualifies them to lead the office.
Cournoyer pointed to her experience managing a small business, overseeing school district finances and working in state government, saying those roles taught her financial accountability and the challenges of managing taxpayer dollars.
Wettach, who has not held elected office, cited his legal experience reviewing complex, multi-billion financial transactions and challenging powerful interests.
The attorney cited his decision to leave Simpson Thacher & Bartlett LLP after the firm reached an agreement with President Donald Trump's administration to avoid potentially punitive executive orders. Wettach said he resigned because the firm bowed to political pressure.
Private-school spending under scrutiny
Both candidates said they would continue examining Iowa's education savings account program, which uses taxpayer money to help cover private-school tuition and other approved educational expenses.
Wettach wants greater access to financial records from participating private schools and program administrators.
"My view is that if you're taking public money, you should be held to the same standards of every other public institution," he said.
Cournoyer said existing controls, accreditation requirements and audits provide safeguards, but agreed the auditor should continue reviewing the program annually.
"I have no problem auditing the educational savings account program," she said.
Wettach also wants scrutiny of corporate tax incentives, uncollected fines, wage theft and worker misclassification.
Both candidates favor expanding assistance to smaller local governments, including accounting expertise and technology to prevent financial problems.
Cournoyer pledged to continue and expand Sand's Public Innovations and Efficiencies, or PIE, program, which encourages governments to share cost-saving practices.
Who will hold government accountable?
With Sand seeking the governorship, Wettach pledged to scrutinize a Democratic administration as aggressively as a Republican one. He proposed retaining Sand's practice of involving Democratic, Republican and independent deputies in reviewing office decisions.
Cournoyer likewise promised nonpartisan oversight, emphasizing her experience across multiple levels of government.
The general election is Nov. 3. Early voting is already underway in Iowa.
