Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 8.38. Misuse of appropriations

A state department, institution, or agency, or any board member, commissioner, director, manager, or other person connected with any such department, institution, or agency, shall not expend funds or approve claims in excess of the appropriations made thereto, nor expend funds for any purpose other than that for which the money was appropriated, except as otherwise provided by law. A violation of this section shall make any person committing or consenting to the violation liable to the state for the sum expended together with interest and costs, which shall be recoverable in an action to be instituted by the attorney general for the use of the state. The action may be brought in any county of the state.