Iowa Code § 556.23

Examination of records
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The treasurer of state may at reasonable times and upon reasonable notice examine the records of any person ifthe treasurer of state has reason to believe that the person has failed toreport property that should have been reported pursuant to thischapter. Ifan examination of the records of a person results in the disclosure of property reportable and deliverable under this chapter, the treasurer of state may assess the cost of the examination against the holder at a rate not to exceed one hundred dollars a day for each examiner, but in no case may the charges exceed the value of the property found to be reportable and deliverable.

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