Iowa Finance Authority Agency Performance Plan, 2014

Agency Performance Plan

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2014

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2014

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2014

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2014

Audit report on the Heart of Iowa Regional Transit Agency for the year ended June 30, 2014

Audit report on the Heart of Iowa Regional Transit Agency for the year ended June 30, 2014

Iowa Finance Authority Agency Performance Plan, 2015

Agency Performance Plan

Issue review : trends in General Fund appropriations.

An examination of the broad historical trends in appropriations from the state General Fund.

Issue review : Federal Budget Control Act of 2011.

This issue review provides an overview and update on the sequester provision of the Federal Budget Control Act of 2011.

Issue review : impact of federal income tax changes on Iowa general fund revenue.

Iowa law allows taxpayers to deduct federal income taxes from income prior to calculating state income tax liability. Due to the federal tax deduction, changes to federal income taxes enacted by Congress directly and automatically impact Iowa's revenue stream. While this issue is present every year, the impact on the budget process has been more pronounced over the past three years as federal tax reductions enacted during the early 2000s were set to expire, were extended, and are now set to expire again. This issue review examines federal deductability and the related issue of federal conformity.

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2014

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2014

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

Audit report on the Mid-Iowa School Improvement Consortium, Carlisle, Iowa for the year ended June 30, 2014

Audit report on the Mid-Iowa School Improvement Consortium, Carlisle, Iowa for the year ended June 30, 2014

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area and Silos and Smokestacks Natural Heritage Area Foundation in Waterloo, Iowa for the years ended December 31, 2014 and 2013

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area and Silos and Smokestacks Natural Heritage Area Foundation in Waterloo, Iowa for the years ended December 31, 2014 and 2013

Investigation of the Lane-Wells Road Logger, HR-113, 1966

The Lane-Wells Road Logger was utilized primarily to determine the feasibility of employing such a device for moisture and density control in Iowa highway construction. A secondary objective was the use of the Road Logger to obtain information concerning moisture content and density during and after construction. Correlation studies with conventional test results required a small portion of the lease period. Practically all phases of construction and most materials utilized in base and surface courses were surveyed. Results of this study were good, in general, with the Road Logger indicating dry density slightly higher and the moisture content slightly lower than conventional results in most instances. Economic feasibility seemed to pose the greatest problem for the acceptance of the Road Logger as a standard compaction control device. It would appear from the findings of this study that probably only large projects, or several smaller contracts tested simultaneously, could justify the expense of the Logger. A total of about 128 miles were surveyed with the Logger during the lease period. Approximately 16 days of downtime due to minor breakdowns were recorded. Inclement weather forcing construction delays resulted in several idle days in which the Logger's full capabilities were not realized.

Investigation of Highway Lighting, HR-154, 1976

The Iowa State Highway Commission initiated this research to evaluate a new lowering device for tower luminaires and a new concept of tower luminaire light distribution. Lighting at the West interchange of I-80, I-35, and I-235 in Polk County was also designated as an FHWA experimental project. As highway lighting has become more widely used, highway officials recognized the increasing importance of reducing safety hazards and improving aesthetic appearance of lighting installations. Also, lighting construction, energy, and maintenance costs were absorbing a larger share of the maintenance budget. A search began for a method of lighting whereby the fixed objects by the roadside could be eliminated or reduced in number, the costs could be reduced and the quality of lighting improved over existing methods. Lack of design data in this area illustrated the need for research.