In issuing the 273-page report, State Auditor David Vaudt said his office determined $15.2 million of the questionable claims were for expenditure tax credit certificates and $10.4 million were for investment tax credit certificates. Iowa’s tax credit program provided a 25 percent tax credit for production expenditures made in Iowa and a 25 percent tax credit for investors for projects that spent at least $100,000 in Iowa.

The auditor’s findings prompted Iowa Attorney General Tom Miller to file a civil lawsuit in Polk County District Court against the five principal individuals and four entities involved in producing or pursuing 15 movie projects, including “The Scientist.” The civil action named as defendants Wendy Weiner Runge, Matthias Saunders, Zachary LaBeau, Chase Brandau, Chad Witter, Maximus Production Services LLC, The Scientist LLC, Polynation Pictures LLC, and Witter Consulting Group Inc.

Runge and three other filmmakers — Matthias Saunders, Chase Brandau and Zachary LeBeau — own Minneapolis-based Polynation Pictures and sought credits to cover the costs of making the film. Prosecutors dropped charges against LeBeau in exchange for his cooperation in the case. Brandau and Saunders pleaded guilty.

I think we have to do it. I think that's the right approach," Polk County District Judge Arthur Gamble said in granting defense motions to separate the trials for Wendy Weiner Runge, Matthias Alexander Saunders and Zachary LeBeau, three Minnesota residents each charged with one class B felony count of ongoing criminal conduct and 11 class C felony counts of first-degree fraudulent practices for allegedly making false and inflated claims for state tax credits involving multiple film projects.

Minnesota resident and filmmaker Zachary LeBeau surrendered to arrest at the Polk County Jail and was released on $10,000 bond in connection with the Iowa Film Office case.

LeBeau was named in a new criminal complaint filed last week along with defendants previously named, Wendy Weiner Runge and Matthias Alexander Saunders, who are free on bail bond.

The complaint and affidavit contains one count of ongoing criminal conduct and 11 counts of first-degree fraudulent practice against Runge, Saunders, and LeBeau. They are accused of committing unlawful activity for financial gain on a continuing basis, engaging in deception, and knowingly making a false statement in writing for the purpose of procuring economic-development assistance from a state agency.

This involved about $90 million for the making of 11 films.

Also charged in the new preliminary complaint are Polynation Pictures LLC, Maximus Production Services LLC, and The Scientist LLC.

Previously, Chase Brandau, Matthias Saunders, and Wendy Weiner Runge entered into plea agreements connected with the company Polynation Pictures and the production of the film “The Scientist.”  Miller agreed to drop charges against Zachary LeBeau, who was also charged in connection with “The Scientist,” in exchange for his cooperation in Iowa Film Office and Iowa film tax credit-related investigations and prosecutions.

Was there some inflation of invoices? Yes. LeBeau, Brandau and Saunders pleaded guilty to theft and were given fines and probation. Did Wheeler mislead filmmakers who sought confirmation that their invoices were within the state guidelines? Yes. He was sentenced to a fine and to time served.

Previously, Chase Brandau, Matthias Saunders, and Wendy Weiner Runge entered into separate plea agreements connected with the company Polynation Pictures and the production of the film “The Scientist.” Miller agreed to drop charges against Zachary LeBeau, who was also charged in connection with “The Scientist,” in exchange for his cooperation in Iowa Film Office and Iowa film tax credit-related investigations and prosecutions.

DES MOINES, Iowa (AP) — The budget for a movie that was awarded tax credits in Iowa soared after the film company's partners learned about the state's program that provides tax breaks to attract such projects to Iowa, the film's sound designer testified Wednesday.

Chase Brandau testified in the theft and fraud trial of Wendy Weiner Runge, one of the owners of Polynation Pictures. The Minneapolis company received $1.8 million in incentives for the film, which Brandau said had an initial budget of about $100,000, The Des Moines Register reported.

Brandau said that after the tax credits were awarded in December 2008, Runge sent an e-mail to her partners promising to toast them with champagne. Brandau also said the partners were given $33,000 — on top of his $52,000 paycheck, his $2,400-a-month loft and the $450 he received weekly just to be on the set.

Brandau said Runge and Zach LeBeau, the film's screenwriter, never told him what they took home. Brandau also said Runge dealt alone with Tom Wheeler, the manager of the Iowa Film Office at the time, and Chad Witter, a major investor in the film who prosecutors say profited after brokering the award.

Brandau said he never met Witter.

His plea means two of the three filmmakers charged in the case have agreed to cooperate with the Iowa attorney general’s office. Charges against Zachary LeBeau were dropped last month in exchange for his cooperation and testimony.