Des Moines Register: A legal advisor for Gov. Kim Reynolds is pushing back on a federal inspector general's contention that the state misspent $21 million in congressionally allocated coronavirus relief funds. Samuel Langholz in a letter Monday to Richard Delmar, deputy inspector general for the Treasury Department, cited the lack of a specific line item in the state budget as a reason Iowa should have the flexibility to spend the money on an accounting system that the state contracted for in 2019, prior to the outbreak.