Iowa's treasurer on Friday warned Gov. Kim Reynolds she will not be in compliance with state law if she taps an emergency fund to address a budget shortfall, a move the Republican governor's staff criticized by pointing out the treasurer is a Democrat.

Reynolds later borrowed the money through an official proclamation.

Treasurer Michael Fitzgerald said in a letter to Reynolds and some legislative leaders that a certain drop in Iowa's revenue for the budget year that ended in June did not meet the legal threshold required to utilize the state's economic emergency fund. Reynolds' press secretary, Brenna Smith, said Fitzgerald was reviewing the wrong numbers.

"Democrats should quit manufacturing problems where they don't exist," she said in an email.