Iowa Code § 8.26
The governor shall make provision for public hearings on the estimates of expenditure requirements required by section 8.23 , at which the governor may require the attendance of the heads and other officers of all departments, establishments, and other persons receiving or requesting the grant of government funds and the giving by them of such explanations and suggestions as they may be called upon to give or as they may desire to offer in respect to items of requested appropriations in which they are interested. The governor shall also extend invitations to the governor-elect and the director of the department of management to be present at such hearings and to participate in the hearings through the asking of questions or the expression of opinion in regard to the items of the estimates.
Iowa Code § 8.26
Referred to in §2A.4, 8.21