Iowa Auditor of State Rob Sand says his office’s efforts to protect taxpayers will be “kneecapped” if he is forced to disclose communications with whistleblowers.

Lawyers for Sand, a Democrat, are defending in court the auditor’s refusal to turn over emails requested last year by the Kirkwood Institute, a self-described “conservative public-interest law firm.”

The Kirkwood Institute acknowledges it requested the emails as part of its own investigation into what it calls “the potential political overtones” of Sand’s 2021 report on Gov. Kim Reynolds’ appearance in public-service announcements about COVID-19.

In arguing for the records’ confidentiality, lawyers for Sand’s office are seeking dismissal of the lawsuit by claiming the requested records can be lawfully withheld.

In recent court filings, they say the institute’s “conclusion that whistleblowers who contact the auditor with allegations of misconduct or noncompliance must have their communications disclosed upon request would kneecap the auditor’s constitutional and statutory duty to safeguard taxpayer money and help ensure open and accountable government. Whistleblowers in both the public and private sector would reasonably fear retaliation should their allegations of misconduct or noncompliance be disclosed.”

Sand’s June 2021 report on Reynolds’ media campaign alleged that because the governor appeared in taxpayer-funded videos, the campaign violated a state law that generally prohibits the expenditure of public...

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