Audit report on the City of Elk Horn, Iowa for the year ended June 30, 2006

Audit report on the City of Elk Horn, Iowa for the year ended June 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 2006

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.

Audit report on the City of Mount Union, Iowa for the year ended June 30, 2006

Audit report on the City of Mount Union, Iowa for the year ended June 30, 2006

Audit report on the City of Pomeroy, Iowa for the year ended June 30, 2006

Audit report on the City of Pomeroy, Iowa for the year ended June 30, 2006

Audit report on the City of Humeston, Iowa for the year ended June 30, 2006

Audit report on the City of Humeston, Iowa for the year ended June 30, 2006

Audit report on the City of Hills, Iowa for the year ended June 30, 2006

Audit report on the City of Hills, Iowa for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services for the year ended June 30, 2006

Audit report on the Iowa Department of Education for the year ended June 30, 2006

Audit report on the Iowa Department of Education for the year ended June 30, 2006

Audit report on the State University of Iowa, Iowa City, Iowa for the year ended June 30, 2006

Audit report on the State University of Iowa, Iowa City, Iowa for the year ended June 30, 2006

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Audit report on the City of Schleswig, Iowa for the year ended June 30, 2006

Audit report on the City of Schleswig, Iowa for the year ended June 30, 2006

Audit report on Saylor Township, located in Polk County, Iowa, for the year ended June 30, 2006 and the six months ended December 31, 2006

Audit report on Saylor Township, located in Polk County, Iowa, for the year ended June 30, 2006 and the six months ended December 31, 2006

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2006

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2006

Audit report on the Iowa Centennial Memorial Foundation for the year ended May 31, 2007

Audit report on the Iowa Centennial Memorial Foundation for the year ended May 31, 2007