Comprehensive annual financial report of the Iowa Public Employees’ Retirement System for the Fiscal Year ended June 30, 2011

Report on the Iowa Public Employees’ Retirement System (IPERS) for the year ended June 30, 2011

Comprehensive annual financial report of the Iowa Public Employees’ Retirement System for the Fiscal Year ended June 30, 2012

Report on the Iowa Public Employees’ Retirement System (IPERS) for the year ended June 30, 2012

Waste Authority of Jackson County (formerly known as the Jackson County Sanitary Disposal Agency) independent auditor's reports, basic financial statements, required supplementary information, schedule of findings, June 30, 2012

Audit report on the Waste Authority of Jackson County (formerly known as the Jackson County Sanitary Disposal Agency) for the year ended June 30, 2012

Ringgold County Early Childhood Iowa Area independent auditor's reports, basic financial statements, schedule of findings, June 30, 2012

Audit report on the Ringgold County Early Childhood Iowa Area for the year ended June 30, 2012

City of Villisca independent auditor's reports, basic financial statements, supplementary and other information, schedule of findings, June 30

Audit report on the City of Villisca, Iowa for the year ended June 30, 2012

Use of Incentive/Disincentive Contracting to Mitigate Work Zone Traffic Impacts, 2012

Incentive/disincentive clauses (I/D) are designed to award payments to contractors if they complete work ahead of schedule and to deduct payments if they exceed the completion time. A previously unanswered question is, “Did the costs of the actual work zone impacts that were avoided justify the incentives paid?” This report answers that question affirmatively based on an evaluation of 20 I/D projects in Missouri from 2008 to 2011. Road user costs (RUC) were used to quantify work zone impacts and included travel delays, vehicle operating costs, and crash costs. These were computed using work zone traffic conditions for partial-closure projects and detour volumes and routes for full-closure projects. Conditions during construction were compared to after construction. Crash costs were computed using Highway Safety Manual methodology. Safety Performance Functions produced annual crash frequencies that were translated into crash cost savings. In considering an average project, the percentage of RUC savings was around 13% of the total contract amount, or $444,389 of $3,464,620. The net RUC savings produced was around $7.2 million after subtracting the approximately $1.7 million paid in incentives. In other words, for every dollar paid in incentives, approximately 5.3 dollars of RUC savings resulted. I/D provisions were very successful in saving RUC for projects with full-closure, projects in urban areas, and emergency projects. Rural, non-emergency projects successfully saved RUC but not at the same level as other projects. The I/D contracts were also compared to all Missouri Department of Transportation contracts for the same time period. The results show that I/D projects had a higher on-time completion percentage and a higher number of bids per call than average projects. But I/D projects resulted in 4.52% higher deviation from programmed costs and possibly more changes made after the award. A survey of state transportation departments and contractors showed that both agreed to the same issues that affect the success of I/D contracts. Legal analysis suggests that liquidated damages is preferred to disincentives, since enforceability of disincentives may be an issue. Overall, in terms of work zone impact mitigation, I/D contracts are very effective at a relatively low cost.

Comprehensive annual financial report of the Iowa Public Employees’ Retirement System for the Fiscal Year ended June 30, 2010

Comprehensive annual financial report of the Iowa Public Employees’ Retirement System for the Fiscal Year ended June 30, 2010

City Of Mechanicsville Independent Auditor’s Reports Basic Financial Statements And Supplementary Information Schedule Of Findings June 30, 2008.

Annual audit report for Mechanicsville, Iowa.

Report on a review of selected general and application controls over the Iowa State University of Science and Technology student financial aid system for the period of April 22, 2013 through May 17, 2013

Report on a review of selected general and application controls over the Iowa State University of Science and Technology student financial aid system for the period of April 22, 2013 through May 17, 2013

Iowa Comprehensive Annual Financial Report, 2014

We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2014. As required by State statute, this report has been prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The Department of Administrative Services and the Department of Management are responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

Iowa Comprehensive Annual Financial Report, 2011

We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2011. As required by State statute, this report has been prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The Department of Administrative Services and the Department of Management are responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

Iowa Comprehensive Annual Financial Report, 2012

We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2012. As required by State statute, this report has been prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The Department of Administrative Services and the Department of Management are responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

Iowa Comprehensive Annual Financial Report, 2013

We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2013. As required by State statute, this report has been prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The Department of Administrative Services and the Department of Management are responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

2010-2011 Comprehensive Annual Financial Report For the fiscal years ended June 30, 2011 and June 30, 2010

Comprehensive Annual Financial Report For the fiscal years ended June 30, 2011 and June 30, 2010

2012-2014 Comprehensive Annual Financial Report For the fiscal years ended June 30, 2014 and June 30, 2013

Comprehensive Annual Financial Report For the fiscal years ended June 30, 2011 and June 30, 2010(University of Northern Iowa)