DES MOINES — State Auditor Rob Sand and lawmakers are at odds over his proposal to change Iowa law to avoid paying penalties for what the federal government calls a discriminatory practice. Sand and House Administration and Regulation Appropriations Subcommittee Chairman John Landon, R-Ankeny, went back and forth over the auditor’s request that state law be changed to allow his office to bill all state agencies for the work it does for them.“We bill, by law, agencies that get federal funds.