Heart of Iowa Regional Transit Agency, Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, June 30, 2004

Other Audit Reports - 28E Organizations

Cooperatives and Contracting in Agriculture: The Case of West Liberty Foods, October 2005

The West Liberty Foods turkey cooperative was formed in 1996 to purchase the assets and assume operations of Louis Rich Foods (an investor-owned processing rm), which, at the time, announced the imminent shutdown of its West Liberty, Iowa, processing facility. We study the creation and performance of this �new generation� cooperative using eld interviews with grower members and company management. We describe changes, before and after the buyout, in the contractual apparatus used for procuring live turkeys, and in the communication requirements, work expectations, and nancial positions of growers. During the private ownership period, most of the inputs (except labor and facilities) were provided by the rm; there was substantial supervision of the growers' actions; growers faced little price and production risk; and growers' equity was due largely to ownership of land and other farm assets. Our interviews reveal that, after cooperative formation, growers were exposed to considerable additional risk; monitoring of growers by the rm was less intensive; grower time and effort commitments to turkey production increased substantially; and a signicant fraction of rm (cooperative) equity came from growers' willingness to leverage their farm and personal assets (and hence indirectly their existing relationships with local lenders). We argue that some of these changes are consistent with a nancial contract where asset pledging and its corollary risk generate higher work effort by growers and a reduction in agency rents. These economies likely compensate for an organizational deadweight loss traditionally associated with cooperative governance.

Barriers to Employment, March 2001

During the last five years, Iowa has experienced a shortage of workers and will continue to feel the impact of a short labor supply. As the state prepares to reverse this trend of a declining population, attracting immigrants and refugees has great potential. In addition, released preliminary reports from the 2000 Census are reporting growth of the Latino population in several Iowa counties. This survey was conducted as a way to supplement the information collected about the Latino population by the State Public Policy Group in 1999, Snapshot in Time: A clear view of the importance, value and impacts of the Latino population in central Iowa. (Una Foto Actual de la Comunicad Latina: Un panoramaclaro de la importancia, del valor, y de los impactos de la población Latina en el área central de Iowa.) Although this survey was enlightening, it was broad in scope. It was the goal of the agency to collect more specific data regarding workforce needs and barriers that the Latino population encounter in the State of Iowa. Although it was the desire to broaden the scope of the previous survey, it should be noted that the survey samples were not identical. But it is recognized that because the Latino population within the state is small, some of the respondents could have participated in both surveys. We were also hoping to benefit from the extensive work conducted by SPPG within the community as a way to increase the response rate for this survey. This executive summary highlights some of the most significant findings from the survey of Latinos residing in Central Iowa. This analysis centers on the impact the Latino population can have in filling the labor shortages and how Iowa can best embrace the new Iowan. In addition, some of the key findings could offer insight into removing unnecessary barriers that prevent immigrants from utilizing valuable work skills as they integrate into the workforce. This information may be insightful to community leaders and employers who want to welcome new immigrants into their community. The following diagram collected from the 2000 Census illustrates the percentage of Latinos residing in the state.

Iowa Veterans Home Agency Performance Plan, 2005

Annual Report, Agency Performance Plan

Iowa Veterans Home Agency Performance Plan 2004

Annual Report, Agency Performance Plan

Iowa Department of Administrative Services Agency Performance Plan, FY 2004

Agency Performance Plan

Shelby County Area Solid Waste Agency, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations

Crawford County Area Solid Waste Agency Commission, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations

Design and Construction Procedures for Concrete Overlay and Widening of Existing Pavements, September 2005

State Highway Departments and local street and road agencies are currently faced with aging highway systems and a need to extend the life of some of the pavements. The agency engineer should have the opportunity to explore the use of multiple surface types in the selection of a preferred rehabilitation strategy. This study was designed to look at the portland cement concrete overlay alternative and especially the design of overlays for existing composite (portland cement and asphaltic cement concrete) pavements. Existing design procedures for portland cement concrete overlays deal primarily with an existing asphaltic concrete pavement with an underlying granular base or stabilized base. This study reviewed those design methods and moved to the development of a design for overlays of composite pavements. It deals directly with existing portland cement concrete pavements that have been overlaid with successive asphaltic concrete overlays and are in need of another overlay due to poor performance of the existing surface. The results of this study provide the engineer with a way to use existing deflection technology coupled with materials testing and a combination of existing overlay design methods to determine the design thickness of the portland cement concrete overlay. The design methodology provides guidance for the engineer, from the evaluation of the existing pavement condition through the construction of the overlay. It also provides a structural analysis of various joint and widening patterns on the performance of such designs. This work provides the engineer with a portland cement concrete overlay solution to composite pavements or conventional asphaltic concrete pavements that are in need of surface rehabilitation.

Prairie Solid Waste Agency, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations

Westory Fire Agency, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations

Heart of Iowa Regional Transit Agency, Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, June 30, 2005

Other Audit Reports - 28E Organizations

Jackson County Sanitary Disposal Agency independent auditor's reports, basic financial statements and required supplementary information, schedule of findings, June 30, 2005

Other Audit Reports - 28E Organization

Report on Special Investigation of the Linn County Emergency Management Agency, For the Period July 1, 2003 through April 21, 2006

County Audit Report - Special Investigation

South Dallas County Landfill Agency, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2006

Other Audit Reports - 28E Organizations