Rep. Tom Latham’s opposition to health care reform legislation can partially be traced back to “lavish sun-splashed poolside buffets and warm afternoons on the links” paid for with money raised by his political action committee, Iowa Democratic Party Chairman Michael Kiernan said Monday afternoon.

“Latham has been taking the health insurers’ money and living it up at the same time he’s part of the Republican fight to stop health care reform in Congress,” Kiernan said in a statement. “He should be ashamed of himself – this is not what Iowans expect of their elected officials.”

The reaction comes on the heels of an Iowa Independent investigation, which found that nearly a quarter of the money raised by Latham’s leadership PAC, known as For America’s Republican Majority (FARM PAC), was spent on trips around the country touted as fundraisers, mostly to prestigious golf resorts. During the 2008 election cycle, a little more than 34 percent of the PAC’s money went to political contributions, a practice that is supposed to be the main focus of these types of organizations.

A recent joint report by the nonprofit site ProPublica, ABC News and the Washington Post found that a majority of the money raised by leadership PACs goes to entertainment, administrative costs, fundraising and other categories that “are so vague that it’s impossible to know for sure how the money was spent.”

However, of Iowa’s five members of Congress and two Senators, all of which have leadership PACs, Latham is the only one conducting this type of spending, which campaign finance watchdogs contend turns PACs into political slush funds that flout laws governing fundraising conduct.

“Who’s contributing to Latham’s PAC so he can party like a rock star?” Kiernan’s news release said. “This should come as no surprise, it’s major health insurers.  Among the top ten for this year are Blue Cross Blue Shield and AFLAC.  Also on the list are Kirke Van Orsdel and USAA, both insurance providers. “

According to the Center for Responsive Politics, one of the largest donors to FARM PAC is Emergent BioSolutions, a multinational biopharmaceutical company that donated $5,000 in 2009. However, of the PAC’s top 20 contributors, only $5,500 comes from health insurers or health insurance executives.

“Latham will surely be a ‘no’ vote on any health reform package that emerges,” Kiernan said. “After all, it’s starting to get cold again in Iowa, and the beach calls.”