City of Center Point, Independent Auditor's Reports, Financial Statements and Supplemental Information, Schedule of Findings, June 30, 2003

City Audit Report

Central Iowa Juvenile Detention Center, Independent Auditor's Reports, Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2004 and 2003

Other Audit Reports - Central Iowa Juvenile Detention Center

Adair County Sanitary Landfill and Recycling Center, Independent Auditor's Reports, Financial Statements and Required Supplementary Information Schedule of Findings, June 30, 2004

Other Audit Reports - Adair County Sanitary Landfill and Recycling Center

The Larned A. Waterman Iowa Nonprofit Resource Center eNewsletter, July 2004

Newsletter produced by Iowa Nonprofit Resource Center

The Larned A. Waterman Iowa Nonprofit Resource Center eNewsletter, May 2005

Newsletter produced by Iowa Non Profit Resource Center

The Larned A. Waterman Iowa Nonprofit Resource Center eNewsletter, February 2003

Newsletter produced by Iowa Nonprofit Resource Center

The Larned A. Waterman Iowa Nonprofit Resource Center eNewsletter, April 2004

Newsletter produced by Iowa Nonprofit Resource Center

Report of Recommendations to the Iowa Department of Human Services - Central Distribution Center, June 30, 2004

State Audit Reports - DHS Institutions

Report of Recommendation to the Iowa Department of Agriculture and Land Stewardship, June 30, 2004

State Audit Reports

Iowa State Center Business Office, Iowa State University of Science and Technology, Independent Auditor's Reports, Financial Statements, June 30, 2004 & 2005

State University Audit Report

Sustainable Development and Concrete Technology, May 2004

For a variety of reasons, the concrete construction industry is not sustainable. First, it consumes huge quantities of virgin materials. Second, the principal binder in concrete is portland cement, the production of which is a major contributor to greenhouse gas emissions that are implicated in global warming and climate change. Third, many concrete structures suffer from lack of durability which has an adverse effect on the resource productivity of the industry. Because the high-volume fly ash concrete system addresses all three sustainability issues, its adoption will enable the concrete construction industry to become more sustainable. In this paper, a brief review is presented of the theory and construction practice with concrete mixtures containing more than 50% fly ash by mass of the cementitious material. Mechanisms are discussed by which the incorporation of high volume of fly ash in concrete reduces the water demand, improves the workability, minimizes cracking due to thermal and drying shrinkage, and enhances durability to reinforcement corrosion, sulfate attack, and alkali-silica expansion. For countries like China and India, this technology can play an important role in meeting the huge demand for infrastructure in a sustainable manner.

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.

On the Segregation of Genetically Modified, Conventional, and Organic Products in European Agriculture: A Multi-market Equilibrium Analysis, October 2005

Evaluating the possible benefits of the introduction of genetically modified (GM) crops must address the issue of consumer resistance as well as the complex regulation that has ensued. In the European Union (EU) this regulation envisions the “co-existence” of GM food with conventional and quality-enhanced products, mandates the labelling and traceability of GM products, and allows only a stringent adventitious presence of GM content in other products. All these elements are brought together within a partial equilibrium model of the EU agricultural food sector. The model comprises conventional, GM and organic food. Demand is modelled in a novel fashion, whereby organic and conventional products are treated as horizontally differentiated but GM products are vertically differentiated (weakly inferior) relative to conventional ones. Supply accounts explicitly for the land constraint at the sector level and for the need for additional resources to produce organic food. Model calibration and simulation allow insights into the qualitative and quantitative effects of the large-scale introduction of GM products in the EU market. We find that the introduction of GM food reduces overall EU welfare, mostly because of the associated need for costly segregation of non-GM products, but the producers of quality-enhanced products actually benefit.

Adair County Sanitary Landfill and Recycling Center, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations

Central Iowa Juvenile Detention Center, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organizations