Special Investigation of the Central Iowa Fair, For the Period July 1, 2004 through September 30, 2006

Other Audit Reports - Special Investigation

Iowa Department of Transportation Fiscal Year 2006 Report of Savings by Using Video Conferencing Through Iowa Communications Network, January 2007

Pursuant to Chapter II 84 Acts and Joint Resolutions enacted at the 1994 Regular Session of the 75th General Assembly of the State of Iowa - Code section 8D.10 Report of Savings by State Agencies Iowa Code section 8D.10 requires that certain state agencies prepare an annual report to the General Assembly certifying the identified savings associated with that state agency’s use of the Iowa Communications Network (ICN). This report covers estimated cost savings related to video conferencing via ICN for the Iowa Department of Transportation (DOT). In FY 2006, the DOT conducted two sessions utilizing ICN’s video conferencing system which resulted in $13,017 in estimated savings to the DOT.

Reaudit report on the Lake Park Municipal Utilities for the period July 1, 2004 through June 30, 2005

Reaudit report on the Lake Park Municipal Utilities for the period July 1, 2004 through June 30, 2005

Get a GRIP: Should Area Revenue Coverage Be Offered through the Farm Bill or as a Crop Insurance Program? 2007

The successful expansion of the U.S. crop insurance program has not eliminated ad hoc disaster assistance. An alternative currently being explored by members of Congress and others in preparation of the 2007 farm bill is to simply remove the “ad hoc” part of disaster assistance programs by creating a standing program that would automatically funnel aid to hard-hit regions and crops. One form such a program could take can be found in the area yield and area revenue insurance programs currently offered by the U.S. crop insurance program. The Group Risk Plan (GRP) and Group Risk Income Protection (GRIP) programs automatically trigger payments when county yields or revenues, respectively, fall below a producer-elected coverage level. The per-acre taxpayer costs of offering GRIP in Indiana, Illinois, and Iowa for corn and soybeans through the crop insurance program are estimated. These results are used to determine the amount of area revenue coverage that could be offered to farmers as part of a standing farm bill disaster program. Approximately 55% of taxpayer support for GRIP flows to the crop insurance industry. A significant portion of this support comes in the form of net underwriting gains. The expected rate of return on money put at risk by private crop insurance companies under the current Standard Reinsurance Agreement is approximately 100%. Taking this industry support and adding in the taxpayer support for GRIP that flows to producers would fund a county target revenue program at the 93% coverage level.

Report on the Grow Iowa Values Fund (GIVF) for the period July 1, 2003 through June 30, 2006.

Report on the Grow Iowa Values Fund (GIVF) for the period July 1, 2003 through June 30, 2006.

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Report on a review of selected general and application controls over the Iowa Department of Transportation’s Resource Management System for the period May 5, 2006 through August 4, 2006.

Report on a review of selected general and application controls over the Iowa Department of Transportation’s Resource Management System for the period May 5, 2006 through August 4, 2006.

Report on a special investigation of programs administered by the Central Iowa Employment and Training Consortium (CIETC) and Iowa Workforce Development (IWD) for the period July 1, 2003 through December 15, 2005

Report on a special investigation of programs administered by the Central Iowa Employment and Training Consortium (CIETC) and Iowa Workforce Development (IWD) for the period July 1, 2003 through December 15, 2005

Special investigation of the Washington Community School District for the period June 1, 2003 through October 31, 2006

Special investigation of the Washington Community School District for the period June 1, 2003 through October 31, 2006

Audit report on a special investigation of the Bear Creek Narcotics Task Force for the period July 1, 2003 through November 30, 2006

Audit report on a special investigation of the Bear Creek Narcotics Task Force for the period July 1, 2003 through November 30, 2006

Audit report on applying agreed-upon procedures for the City of Linden’s compliance with road use tax requirements for the period July 1, 1999 through June 30, 2004

Audit report on applying agreed-upon procedures for the City of Linden’s compliance with road use tax requirements for the period July 1, 1999 through June 30, 2004

Report on a special investigation of the Dallas County Jail for the period July 31, 2000 through February 5, 2007

Report on a special investigation of the Dallas County Jail for the period July 31, 2000 through February 5, 2007

Special investigation of the Crawford County Conservation Department for the period January 25, 2002 through December 7, 2006

Special investigation of the Crawford County Conservation Department for the period January 25, 2002 through December 7, 2006

Special investigation of the City of McCausland for the period January 1, 1999 through January 31, 2007

Special investigation of the City of McCausland for the period January 1, 1999 through January 31, 2007

Agreed upon procedures report on the City of Emerson, Iowa for the period July 1, 2005 through June 30, 2006

Agreed upon procedures report on the City of Emerson, Iowa for the period July 1, 2005 through June 30, 2006