Iowa Comprehensive Annual Financial Report, 2006

In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2006. As required by State statute, this report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2005 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. • The Statistical Section includes financial trend information, revenue capacity information, debt capacity information, demographic and economic information, and operating information. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

Iowa Comprehensive Annual Financial Report, 2005

In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2005. The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2004 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. This letter is intended to be read in conjunction with the MD&A. • The Statistical Section highlights selected financial and demographic information, generally presented on a multi-year basis. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity. This report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). As a part of the statewide accounting system upgrade during fiscal year 2005, the implementation team performed a comprehensive review of the adequacy of internal controls and budgetary controls of the system. The team determined that internal controls continue to be in place to provide reasonable, but not absolute, assurance that assets are safeguarded against unauthorized use or disposition, and that financial records from all appropriate sources are reliable for preparing financial statements and maintaining accountability. The concept of reasonable assurance recognizes the cost of internal controls should not exceed the benefits likely to be derived from their use. To monitor the adequacy of internal controls, the Auditor of State reviews internal control procedures as an integral part of departmental audits.

Iowa Communications Network - Fiscal Year 2012 Annual Report

The Iowa Communications Network (ICN) is the country’s premier distance learning and state government Network, committed to providing Iowans with convenient, equal access to education, government and healthcare. The Network makes it possible for Iowans, physically separated by location, to interact in an efficient, creative, and cost-effective manner. ICN provides high-speed Internet, data, video conferencing, and voice (phone) services to authorized users, under Code of Iowa, which includes: K-12 schools, higher education, hospitals, state and federal government, National Guard armories, and libraries.

Characteristics of Iowa Fine Aggregate, MLR-92-6, 1996

The objective of this research was to evaluate the quality (angularity, mortar strengths and alkali-silica reactivity) of fine aggregate for Iowa portland cement concrete (PCC) pavements. Sands were obtained from 30 sources representative of fine aggregate across Iowa. The gradation, fineness modulus and mortar strengths were determined for all sands. Angularity was evaluated using a new National Aggregate Association (NAA) flow test. The NAA uncompacted void values are significantly affected by the percent of crushed particles and are a good measure of fine aggregate angularity. The alkali-silica reactivity of Iowa sands was measured by the ASTM P214 test. By P214 many Iowa sands were identified as being reactive while only two were innocuous. More research is needed on P214 because pavement performance history has shown very little alkali-silica reactivity deterioration of pavement. Six of the sands tested by P214 were evaluated using the Canadian Prism Test. None were identified as being reactive by the Canadian Prism Test.

Page County Landfill Association, June 30, 2001 & June 30, 2002

Other Audit Reports

Page County Landfill Association, June 30, 2003

Other Audit Report

Page County Landfill Association, Independent Auditor's Reports, Basic Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2004

Other Audit Reports - 28E Organizations

Iowa NAPIS (National Aging Program Information System) Activity Report State Fiscal Year 2004

INAPIS (National Aging Program Information System) Activity Report collects and reports service/performance data and related program management information to the federal and state government. This report shows the number of older Iowans who receive services and the number of units by service category from Title III funding of the Older Americans Act, the Administration on Aging (AoA) and limited state general fund dollars. Additionally, it shows the number of persons served by individual services and total "unduplicated" client count across all services. In other words, if you add the total number of clients from all services it is higher than the actual number of persons served across all services, because some people need and receive more than one service.

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2006

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2006.

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area (Silos and Smokestacks), in Waterloo, Iowa for the years ended December 31, 2006 and 2005

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area (Silos and Smokestacks), in Waterloo, Iowa for the years ended December 31, 2006 and 2005

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2007

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2007

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2008 and 2007

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2008 and 2007

Audit report on the Page County Landfill Association for the year ended June 30, 2009

Audit report on the Page County Landfill Association for the year ended June 30, 2009

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2009

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2009