Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2014

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2014

Report on a special investigation of the Martensdale-St. Marys Community School District for the period July 1, 2009 through April 30, 2014

Report on a special investigation of the Martensdale-St. Marys Community School District for the period July 1, 2009 through April 30, 2014

Report on a special investigation of the Mid-Prairie Community School District for the period July 1, 2012 through June 30, 2014

Report on a special investigation of the Mid-Prairie Community School District for the period July 1, 2012 through June 30, 2014

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Issue review : school district cash reserve levy.

During the recent economic crisis, school district budgets have been impacted by state school aid funding shortfalls and state aid reductions due to across-the-board general fund reductions in fiscal year 2009 and fiscal year 2010. Additionally, in fiscal year 2011, the state school aid appropriation was capped and was 156.1 million dollars short of fully funding the state portion of the school aid formula. This issue review examines the impact that the reductions in state aid have had on school district cash reserve levies.

Report on the Historic Preservation and Cultural and Entertainment District Tax Credit program administered by the State Historic Preservation Office within the State Historical Society of Iowa, a division of the Department of Cultural Affairs, for the period July 1, 2000 through June 30, 2013

Report on the Historic Preservation and Cultural and Entertainment District Tax Credit program administered by the State Historic Preservation Office within the State Historical Society of Iowa, a division of the Department of Cultural Affairs, for the period July 1, 2000 through June 30, 2013

Audit report on the Xenia Rural Water District for the year ended December 31, 2014

Audit report on the Xenia Rural Water District for the year ended December 31, 2014

Report on a special investigation of the band program of the Monticello Community School District for the period January 1, 2009 through December 31, 2013

Report on a special investigation of the band program of the Monticello Community School District for the period January 1, 2009 through December 31, 2013

Report on a special investigation of the Shenandoah Community School District for the period July 1, 2012 through September 30, 2014

Report on a special investigation of the Shenandoah Community School District for the period July 1, 2012 through September 30, 2014

Field Evaluation of Electro-Reflective Measuring Apparatus (ERMA), MLR-81-01, 1981

The Electro-Reflective Measuring Apparatus (ERMA) was developed by the Minnesota Department of Highways in 1974 to measure the retro-reflective characteristics of pavement marking materials. Minnesota researchers recommended that due to the increased cost of pavement marking materials and reduced availability of these materials, ERMA can and should be used as a maintenance management tool to determine when painting is necessary rather than according to a fixed time schedule. The Iowa DOT Office of Materials built an ERMA device patterned after Minnesota's design in 1976. Subsequent efforts to calibrate and correlate this ERMA device to District Paint Foremen ratings proved unsuccessful, and ERMA modification or abandonment was recommended in 1979. Lyman Moothart, Materials Lab. Tech. 4, modified the ERMA device in 1980 and correlation attempts to District Paint Foremen ratings conducted in November 1980 have been moderately successful. A Paint/No Paint ERMA value has been established which will identify about 90% of the painting needs but will also include about 40% of the marking lines not needing repainting. The Office of Maintenance should establish a trial ERMA program to study the accuracy and potential cost savings of using ERMA to identify pavement marking needs.

Report on a special investigation of the West Des Moines Community School District - Western Hills Elementary School for the period May 22, 2012 through March 31, 2015

Report on a special investigation of the West Des Moines Community School District - Western Hills Elementary School for the period May 22, 2012 through March 31, 2015

Addendum to a report on a review of the Sixth Judicial District Department of Correctional Services for the period July 1, 2008 through June 30, 2014

Addendum to a report on a review of the Sixth Judicial District Department of Correctional Services for the period July 1, 2008 through June 30, 2014

Reaudit report on the North Cedar Community School District for the period July 1, 2012 through June 30, 2013

Reaudit report on the North Cedar Community School District for the period July 1, 2012 through June 30, 2013

Combined report on the eighth Judicial District Departments of Correctional Services for the year ended June 30, 2014

Combined report on the eighth Judicial District Departments of Correctional Services for the year ended June 30, 2014