Iowa Comprehensive Annual Financial Report, 2000

In accordance with Iowa Code Section421.3(5), we are please to sbmit the Comprehensive Annual Finanical Report (CAFR) for the State of iowa for the fiscal year ending in June. The Department of Revenue and Finance is responsible for both the accuracy in all materials respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State's finanical activity. This report is prepared in accordance with generally accepted accountinfg principles (GAAP) for governments Standards Board (GASB).

Iowa Comprehensive Annual Financial Report, 2001

In accordance with Iowa Code Section421.3(5), we are please to sbmit the Comprehensive Annual Finanical Report (CAFR) for the State of iowa for the fiscal year ending in June. The Department of Revenue and Finance is responsible for both the accuracy in all materials respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State's finanical activity. This report is prepared in accordance with generally accepted accountinfg principles (GAAP) for governments Standards Board (GASB).

Iowa Comprehensive Annual Financial Report, 2002

In accordance with Iowa Code Section421.3(5), we are please to sbmit the Comprehensive Annual Finanical Report (CAFR) for the State of iowa for the fiscal year ending in June. The Department of Revenue and Finance is responsible for both the accuracy in all materials respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State's finanical activity. This report is prepared in accordance with generally accepted accountinfg principles (GAAP) for governments Standards Board (GASB).

A Study to Correlate Soil Consistency Limits with Soil Moisture Tensions, HR-27, 1965

The liquid and plastic limits of a soil are consistency limits that were arbitrarily chosen by Albert Atterberg in 1911. Their determination is by strictly empirical testing procedures. Except for the development of a liquid limit device and subsequent minor refinements the method has remained basically unchanged for over a half century. The empirical determination of an arbitrary limit would seem to be contrary to the very foundations of scientific procedures. However, the tests are relatively simple and the results are generally acceptable and valuable in almost every conceivable use of soil from an engineering standpoint. Such a great volume of information has been collected and compiled by application of these limits to cohesive soils, that it would be impractical and virtually impossible to replace the tests with a more rational testing method. Nevertheless, many believe that the present method is too time consuming and inconsistent. Research was initiated to investigate the development of a rapid and consistent method by relating the limits to soil moisture tension values determined by porous plate and pressure membrane apparatus. With the moisture tension method, hundreds of samples may be run at one time, operator variability is minimal, results are consistent, and a high degree of correlation to present liquid limit tests is possible.

IOWA Principles and Practices for Charitable Nonprofit Excellence, 2006

Task Force members formulated these principles and practices as a way to promote good management practices, ethical conduct, and public accountability. By compiling the information in this guide, we hope to provide a valuable tool for organizations and individuals as they go about the work of building better Iowa communities.

Iowa Department of Administrative Services Customer Council Archives: State Accounting, 2004

Archive of meeting agendas and minutes for 2004 for the DAS-I/3 Customer Council.

Iowa Department of Administrative Services Customer Council Archives: State Accounting, 2005

Archive of meeting agendas and minutes for 2005 for the DAS-I/3 Customer Council.

IPERS 2005 to 2009 Experience Study, June 2010

It is a pleasure to submit this report of our investigation of the experience of the Iowa Public Employees’ Retirement System for the period of July 1, 2005 through June 30, 2009. The set of assumptions recommended as a result of this study will be used in the June 30, 2010 actuarial valuation of IPERS which will be used to analyze the funding status of the system, calculate the actuarial and statutory employer contribution rates, and disclose employer liabilities for financial statements. The purpose of this report is to communicate the results of our review of the actuarial methods and assumptions to be used in the completion of the upcoming valuation. Our recommendations represent changes from the prior methods or assumptions, which are intended to better anticipate the emerging experience of the System. Actual future experience, however, may differ from these assumptions. In preparing this report, we relied without audit on information supplied by IPERS staff. In our examination, we have found the data to be reasonably consistent and comparable with data used for other purposes. It should be noted that if any data or other information is inaccurate or incomplete, our calculations might need to be revised. We would like to acknowledge the help given by IPERS staff in the preparation of this report. We hereby certify that, to the best of our knowledge and belief, this report is complete and accurate and has been prepared in accordance with generally recognized and accepted actuarial principles and practices which are consistent with the principles prescribed by the Actuarial Standards Board (ASB) and the Code of Professional Conduct and qualification Standards for Public Statements of Actuarial Opinion of the American Academy of Actuaries.

Smart Planning in Iowa - A Guide to Principles, Strategies and Policy Tools

This guide was created to aid communities in the process of smart planning and is organized around the 10 Smart Planning Principles signed into Iowa law in 2010. A general description of the concept, strategies for encouraging use, policy tools for implementation, and a current Iowa example are presented for each Principle. In addition, a brief list of resources is provided to help local governments, community organizations and citizen planners find information and ideas on community involvement and incorporation of smart planning concepts in every day decisions.

Safer Construction and Maintenance Safer Construction and Maintenance Practices to Minimize Potential Liability by Counties from Accidents, September 1979

Tort claims resulting from alleged highway defects have introduced an additional element in the planning, design, construction, and maintenance of highways. A survey of county governments in Iowa was undertaken in order to quantify the magnitude and determine the nature of this problem. This survey included the use of mailed questionnaires and personal interviews with County Engineers. Highway-related claims filed against counties in Iowa amounted to about $52,000,000 during the period 1973 through 1978. Over $30,000,000 in claims was pending at the end of 1978. Settlements of judgments were made at a cost of 12.2% of the amount claimed for those claims that had been disposed of, not including costs for handling claims, attorney fees, or court costs. There was no clear time trend in the amount of claims for the six-year period surveyed, although the amount claimed in 1978 was about double the average for the preceding five years. Problems that resulted in claims for damages from counties have generally related to alleged omissions in the use of traffic control devices or defects, often temporary, resulting from alleged inadequacies in highway maintenance. The absence of stop signs or warning signs often has been the central issue in a highway-related tort claim. Maintenance problems most frequently alleged have included inadequate shoulders, surface roughness, ice o? snow conditions, and loose gravel. The variation in the occurrence of tort claims among 85 counties in Iowa could not be related to any of the explanatory variables that were tested. Claims appeared to have occurred randomly. However, using data from a sub sample of 11 counties, a significant relationship was shown probably to exist between the amount of tort claims and the extensiveness of use of warning signs on the respective county road systems. Although there was no indication in any county that their use of warning signs did not conform with provisions of the Manual on Uniform Traffic Control Devices (Federal Highway Administration, Government Printing Office, Washington, D.C., 1978), many more warning signs were used in some counties than would be required to satisfy this minimum requirement. Sign vandalism reportedly is a problem in all counties. The threat of vandalism and the added costs incurred thereby have tended to inhibit more extensive use of traffic control devices. It also should be noted that there is no indication from this research of a correlation between the intensiveness of sign usage and highway safety. All highway maintenance activities introduce some extraordinary hazard for motorists. Generally effective methodologies have evolved for use on county road systems for routine maintenance activities, procedures that tend to reduce the hazard to practical and reasonably acceptable levels. Blading of loose-surfaced roads is an example of such a routine maintenance activity. Alternative patterns for blading that were investigated as part of this research offered no improvements in safety when compared with the method in current use and introduced a significant additional cost that was unacceptable, given the existing limitations in resources available for county roads.

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Safer Constrauction and Maintenance Practices to Minimize Potential Liabiliy by Counties from Accidents, Septemeber 1979

Tort claims resulting from alleged highway defects have introduced an additional element in the planning, design, construction, and maintenance of highways. A survey of county governments in Iowa was undertaken in order to quantify the magnitude and determine the nature of this problem. This survey included the use of mailed questionnaires and personal interviews with County Engineers. Highway-related claims filed against counties in Iowa amounted to about $52,000,000 during the period 1973 through 1978. Over $30,000,000 in claims was pending at the end of 1978. Settlements of judgments were made at a cost of 12.2% of the amount claimed for those claims that had been disposed of, not including costs for handling claims, attorney fees, or court costs. There was no clear time trend in the amount of claims for the six-year period surveyed, although the anount claimed in 1978 was about double the average for the preceding five years. Problems that resulted in claims for damages from counties have generally related to alleged omissions in the use of traffic control devices or defects, often temporary, resulting from alleged inadequacies in highway maintenance. The absence of stop signs or warning signs often has been the central issue in a highway-related tort claim. Maintenance problems most frequently alleged have included inadequate shoulders, surface roughness, ice o? snow conditions, and loose gravel. The variation in the occurrence of tort claims among 85 counties in Iowa could not be related to any of the explanatory variables that were tested. Claims hppeared to have occurred randomly. However, using data from a subsample of 11 counties, a significant relationship was shown probably to exist between the amount of tort claims and the extensiveness of use of wcirning signs on the respective county road systems. Although there was no indication in any county that their use of warning signs did not conform with provisions of the Manual on Uniform Traffic Control Devices (Federal Highway Administration, Government Printing Office, Washington, D.C., 1978), many more warning signs were used in some counties than would be required to satisfy this minimum requirement. Sign vandalism reportedly is a problem in all counties. The threat of vandalism and the added costs incurred thereby have tended to inhibit more extensive use of traffic control devices. It also should be noted that there is no indication from this research of a correlation between the intensiveness of sign usage and highway safety. All highway maintenance activities introduce some extraordinary hazard for motorists. Generally effective methodologies have evolved for use on county road systems for routine maintenance activities, procedures that tend to reduce the hazard to practical and reasonably acceptable levels. Blading of loose-surfaced roads is an examples such a routine maintenance activity. Alternative patterns for blading that were investigated as part of this research offered no improvements in safety when compared with the method in current use and introduced a significant additional cost that was unacceptable, given the existing limitations in resources available for county roads.

Roadway Alignments as Assets: Evaluating Alternatives for Valuing Major Highway Corridor Rights of Way Final Report December 2010 Sponsored

In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting exercise, the fact is that the real estate contained in transportation corridors can in fact lose value from a traffic service point of view. Such facilities become functionally obsolete in that they no longer serve the purpose that was intended when they were planned, designed, and built. This report is intended to begin a discussion of the topic of how highway alignments ought be valued as assets as opposed to how they generally are valued, at either book value or replacement value, given it can be shown that some highway alignments do in fact depreciate in value.

Pavement Texturing by Milling, HR-283, 1987

Experience has shown that milling machines with carbide tipped teeth have the capability of profiling most asphalt concrete (ac) and portland cement concrete (pcc) pavements. Most standard milling operations today leave a very coarse, generally objectionable surface texture. This research utilized a Cedarapids Wirtgen 1900C mill modified by adding additional teeth. There were 411 teeth at a 5 millimeter transverse spacing (standard spacing is 15 mm) on a 6 ft. 4 in. long drum. The mill was used to profile and texture the surface of one ac and two pcc pavements. One year after the milling operation there is still some noticeable change in tire noise but the general appearance is good. The milling operation with the additional teeth provides an acceptable surface texture with improved Friction Numbers when compared to a nonmilled surface.

An Investigation of Portland Cement Concrete Utilizing 70% Class V Aggregate and 30% Calcareous Coarse Aggregate, R-255, 1973

The main sources of coarse aggregate for secondary slip form paving in Southwest Iowa exhibit undesirable "D" cracking. "D" cracking is a discoloration of the concrete caused by fine, hairline cracks. These cracks are caused by the freezing and thawing of moisture inside the coarse aggregate. The cracks are often hour glass shaped, are parallel to each other, and occur along saw joints. The B-4, a typical secondary mix, utilizes 50% fine aggregate and 50% coarse aggregate. It has been proposed that a concrete mix with less coarse aggregate and more fine aggregate might impede this type of deterioration. The Nebraska Standard 47B Mix, a 70% fine aggregate, and 30% coarse aggregate mix, as used by Nebraska Department of Roads produces concrete with ultimate strengths in excess of 4500 psi but because of the higher cost of cement (it is a six bag per cubic yard mix) is not competitive with our present secondary mixes. The sands of Southwest Iowa generally have poorer mortar strengths than the average Iowa Sand. Class V Aggregate also found in Southwest Iowa has a coarser sand fraction, therefore it has a better mortar strength, but exhibits an acidic reaction and therefore must be·used with limestone. This illustrates the need to find a mix for use in Southwest Iowa that possesses adequate strength and satisfactory durability at a low cost. The purpose of this study is to determine a concrete mix with an acceptable cement content which will produce physical properties similar to that of our present secondary paving mixes.