Report on Special Investigation of the City of Valeria, For the Period January 1, 2004 through August 31, 2005

Other Audit Reports - Special Investigation

Iowa Public Library Statistics, 2004-2005

Public library statistics are taken from the annual survey. The statistics are used at the local, regional, state, and national levels to compare library performance, justify budget requests, track library data over time, assist in planning and evaluation, and provide valuable information for grants and other library programs. The annual survey collects current information from 543 public libraries about public service outlets, holdings, staffing, income, expenditures, circulation, services, and hours open. Furthermore, it helps provide a total picture of libraries on a state and nationwide basis. This report is authorized by law (Iowa Code 256.51 (H)). Each of the 50 states collects public library information according to guidelines established by the Federal State Cooperative System for public library data (FSCS). The information contained in the Iowa Public Library Statistics is based on definitions approved by FSCS. For additional information, contact Gerry Rowland, State Library, gerry.rowland@lib.state.ia.us; 1-800-248-4483.

Combined Report on the Institutions Under the Control of the Iowa Department of Human Services, Schedules, Findings and Recommendations, June 30, 2004

State Audit Reports

Consumers’ Demand for Pork Quality: Applying Semantic Network Analysis, May 2006

Abstract Consideration of consumers’ demand for food quality entails several aspects. Quality itself is a complex and dynamic concept, and constantly evolving technical progress may cause changes in consumers’ judgment of quality. To improve our understanding of the factors influencing the demand for quality, food quality must be defined and measured from the consumer’s perspective (Cardello, 1995). The present analysis addresses the issue of food quality, focusing on pork—the food that respondents were concerned about. To gain insight into consumers’ demand, we analyzed their perception and evaluation and focused on their cognitive structures concerning pork quality. In order to more fully account for consumers’ concerns about the origin of pork, in 2004 we conducted a consumer survey of private households. The qualitative approach of concept mapping was used to uncover the cognitive structures. Network analysis was applied to interpret the results. In order to make recommendations to enterprises, we needed to know what kind of demand emerges from the given food quality schema. By establishing the importance and relative positions of the attributes, we find that the country of origin and butcher may be the two factors that have the biggest influence on consumers’ decisions about the purchase of pork.

Iowa Turkey Marketing Council, Independent Auditor's Reports, Financial Statement, Schedule of Findings, December 31, 2004 & 2005

State Audit Reports

Concepts and Rationale for Regional Nitrogen Rate Guidelines for Corn, April 2006

Nitrogen (N) is typically one of the largest corn fertilization expenses. Nitrogen application is critical because it signifi cantly improves corn yield in many crop rotations. When choosing N rates, producers need to carefully consider both achieving most profi table economic return and advancing environmental stewardship. In 2004, university agronomists from the Corn Belt states began discussions regarding N rate use for corn production. The reasons for the discussions centered on apparent differences in methods for determining N rates across states, misperceptions regarding N rate guidelines, and concerns about application rates as corn yields have climbed to historic levels. An outcome of those discussions was an effort with the objectives to: ▪ develop N rate guidelines that could be applicable on a regional basis and ▪ identify the most profi table fertilizer N rates for corn production across the Corn Belt. This publication provides an overview of corn N fertilization in regard to rate of application, investigates concepts for determining economic application rates, and describes a suggested regional approach for developing corn N rate guidelines directly from recent research data.

A Review of the Revitalize Iowa's Sound Economy Program, Administered by the Department of Transportation, July 1, 1986 through June 30, 2004

Other Audit Reports - Review

City of Centerville, Auditor of State's Report on Reaudit, For the Period July 1, 2003 through June 30, 2004

City Audit Report - Reaudit

City of Protivin, Independent Accountant's Report on Applying Agreed-Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

Audit report on America's Agricultural Industrial Heritage Landscape Inc., D/B/A Silos and Smokestacks National Heritage Area, Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, December 31, 2004 & 2005

Other Audit Reports - 28E Organizations

Iowa Sheep and Wool Promotion Board, Independent Auditor's Reports, Financial Statement, Schedule of Findings, June 30, 2004 & 2005

State Audit Reports

City of Newhall, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

City of Springbrook, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

Monitoring of the Launched Girder Bridge over the Iowa River on US 20, March 2004

The objective of the study presented in this report was to document the launch of the Iowa River Bridge and to monitor and evaluate the structural performance of the bridge superstructure and substructure during the launch. The Iowa Department of Transportation used an incremental launching method, which is relatively unique for steel I-girder bridges, to construct the Iowa River Bridge over an environmentally sensitive river valley in central Iowa. The bridge was designed as two separate roadways consisting of four steel plate girders each that are approximately 11 ft deep and span approximately 301 ft each over five spans. The concrete bridge deck was not placed until after both roadways had been launched. One of the most significant monitoring and evaluation observations related to the superstructure was that the bottom flange (and associated web region) was subjected to extremely large stresses during the crossing of launch rollers. Regarding the substructure performance, the column stresses did not exceed reasonable design limits during the daylong launches. The scope of the study did not allow adequate quantification of the measured applied launch forces at the piers. Future proposed esearch should provide an opportunity to address this. The overall experimental performance of the bridge during the launch was compared with the predicted design performance. In general, the substructure design, girder contact stress, and total launching force assumptions correlated well with the experimental results. The design assumptions for total axial force in crossframe members, on the other hand, differed from the experimental results by as much as 300%.

Report on Special Investigation of the City of Ocheyedan, For the Period January 1, 2004 through December 31, 2005

City Audit Report - Special Investigation