Iowa Admin. Code r. 351-4.21
A candidate, a committee, an independent expenditure committee, or a sole individual filing Form Ind-Exp-I shall submit a copy of a campaign bank statement including a reconciliation to justify outstanding checks and other discrepancies between the ending balance on the bank statement and the ending balance on a campaign statement or report when requested to do so by the board. A committee that files a final campaign statement or report for purposes of dissolving shall comply with the requirements of subrule 4.55(5) concerning the filing of a final bank statement. The board may impose sanctions as provided in Iowa Code chapter 68B and rule 351-9.4 (68B) against a person for failing to file a requested reconciled bank statement.
This rule is intended to implement Iowa Code sections 68A.402A and 68B.32A(4).
Iowa Admin. Code r. 351-4.21