Iowa Code § 421.16

Expenses
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The director and department employees are entitled to receive from the state their actual necessary expenses while traveling on the business of the department. The expenditures shall be sworn to by the party who incurred the expense, and approved and allowed by the director. However, such expenses shall not be allowed residents of Polk county while in the cityof Des Moines or traveling between their homes and the city of Des Moines.

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