DES MOINES — Iowa officials on Monday reinstated part of the troubled film tax-credit program for previously approved projects, but maintained a halt on any new applications pending an ongoing review and criminal probe.

Gov. Chet Culver lifted the suspension on granting credits to completed projects that meet new, tougher scrutiny of Iowa-related expenditures and resumed contract talks with projects that the state previously registered under the tax-credit program.

Projects with registration letters but no contracts with the state have until Dec. 15 to notify state officials of a desire to move ahead with proposed projects or their registrations will be considered canceled, Iowa Attorney General Tom Miller said.

“The attorney general has determined that the state is legally obligated to move forward with existing contracts and approved applications,” Culver said in a statement. “However, no new applications for film tax credits will be accepted until the program is reviewed by the legislature.

“At my direction, Department of Economic Development Director Fred Hubbell will work with the attorney general, Department of Revenue and the state auditor to ensure there will be extensive fiscal and legal oversight of the program. The days of out-of-state companies fleecing Iowans are over, and by halting the film tax-credit program, I protected Iowa’s taxpayers.”

Culver suspended the program in September after revelations that some of the tax credits were used in the purchase of luxury vehicles. The state’s two top economic development officials resigned their posts in the wake of questions about the program’s management, and the director of the state’s film office was dismissed.

An internal review requested by the state Department of Economic Development found incomplete and inaccurate recordkeeping, altered contractual terms, questionable expenditures, use of pass-through entities and broker fees in the management of a program that currently has committed $32 million in credits for 22 film projects.

“We’re looking very closely at these $32 million and seeing if there is any of that that we can get back,” the attorney general said.

Miller said $9 million in tax credits actually have been taken by filmmakers and many of those funds have been transferred to third parties, which could make it difficult to recover credits deemed inappropriate under the program guidelines. In some cases, lawsuits may be considered to recover some of the questionable outlays, he said.

Another 28 projects were under contract with the state and 105 projects have registered but have no contract for incentives that provide a 25 percent tax credit to investors and a 25 percent tax credit to producers for projects that spend at least $100,000 in Iowa.

The program was amended effective July 1 to place a $50 million yearly cap on taxpayer outlays and to require filmmakers to have at least a four-year presence in Iowa.

Of the 28 projects with contracts that have not received any credits, Miller said the state has heard from 12 companies — four that have completed work, including one that has provided the required documentation, five others that are near completion and three that “have a ways to go” before they can be considered for state tax credits.

Of the 105 registration projects that have applied for tax credits but have no contracts with the state, Miller said his office has heard from seven companies with 18 projects — one that submitted 12 separate project applications. He said he does not expect to hear from many more because a large number have dropped out, turned to other states or ran into financial challenges because of the poor economy.

Miller applauded the governor for taking action that was “decisive” and “warranted” in suspending a program that could have piled up bigger financial problems for the state had it been allowed to continue unchecked.

“He did the right thing,” Miller said. “The program was out of control.”

Hubbell said he thinks the problems developed because the agency was dealing with flood-related issues last year at a time when applications for the film, television and video project promotion program “suddenly went nuts.”

Miller said the discovery of the purchases of two luxury vehicles via the film tax-credit program raised red flags that triggered more scrutiny, which in turn probably helped head off more severe financial problems that were avoided when the governor suspended the activity.

Last week, the state lost its court battle with a film production company that sought a temporary injunction to force state officials to execute a contract for up to $6.5 million in tax credits.

The company, Iowa Eye Entertainment, had gotten initial DED approval for tax credits for its feature film project. Miller conceded Monday that the court decision played a role in the decision to partially lift the program suspension.

He said no new film projects will be registered under the tax-credit program until the legislature and the governor have an opportunity to review and re-evaluate the program next year.