DES MOINES — Gov. Kim Reynolds said Thursday she followed state law when she used emergency reserves to offset a fiscal 2017 budget shortfall, but a top legislative Republican framed the governor’s action as in line with the “spirit” but “perhaps not” the letter of the Iowa code.“I feel that we operated within the intent of the law,” Reynolds told reporters during a forum sponsored by the Associated Press when asked about a $13 million transfer from an emergency reserve fund last September.The money was used to balance the state’s budget, an action that is now the subject of a legal challenge by Rep.