Iowa Code
Chapter 8E - STATE GOVERNMENT ACCOUNTABILITY (ACCOUNTABLE GOVERNMENT ACT)
Section 8E.301 - Scope.

8E.301 Scope.
The department, in cooperation with agencies, shall establish methodologies for use in making major investment decisions, including methodologies based on return on investment and cost-benefit analysis. The department and agencies may also utilize these methodologies to review current investment decisions. The department shall establish procedures for implementing the methodologies, requiring independent verification and validation of investment results, and providing reports to the governor and the legislative services agency regarding the implementation.
2001 Acts, ch 169, §23; 2003 Acts, ch 35, §45, 49
See also §12B.10