10 resultados para International Financial Reporting Standard
em Iowa Publications Online (IPO) - State Library, State of Iowa (Iowa), United States
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Audit report on Internal Control over Financial Reporting of the State University of Iowa as of and for the year ended June 30, 2011
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Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011
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Audit report on internal control over financial reporting and on compliance and other matters of the State of Iowa for the year ended June 30, 2012
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Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015
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Community College Audit Reports
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Community College Audit Reports
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Community College Audit Reports
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The Iowa Department of Transportation has been determining a present serviceability index (PSI) on the primary highway system since 1968. A CHLOE profilometer has been used as the standard for calibrating the Roadmeters that do the system survey. The current Roadmeter, an IJK Iowa DOT developed unit, is not considered an acceptable Roadmeter for determining the FHWA required International Roughness Index (IRI). Iowa purchased a commercial version of the South Dakota type profile (SD Unit) to obtain IRI. This study was undertaken to correlate the IRI to the IJK Roadmeter and retire the Roadmeter. One hundred forty-seven pavement management sections (IPMS) were tested in June and July 1991 with both units. Correlation coefficients and standard error of estimates were: r' Std. Error PCC pavements 0.81 0.15 Composite pavements 0.71 0.18 ACC pavements 0.77 0.17 The correlation equations developed from this work will allow use of the IRI to predict the IJK Roadmeter response with sufficient accuracy. Trend analysis should also not be affected.
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The Iowa Department of Transportation has been using the Bureau of Public Roads (BPR) Roughometer as part of its detour analysis process for more than 20 years. Advances in technology have made the BPR Roughometer obsolete for ride quality testing. High-speed profilers that can collect the profile of the road at highway speeds are the standard ride instruments for determining ride quality on pavements. The objective of the project was to develop a correlation between the BPR Roughometer and the high-speed laser South Dakota type Profiler (SD Profiler). Nineteen pavement sections were chosen to represent the range of types and conditions for detours. Three computer simulation models were tested on the profiler profiles. The first model is the International Ride Index (IRI) which is considered the standard index for reporting ride quality in the United States. The second model is the Ride Number (RN) developed by the University of Michigan Transportation Research Institute and the third model used is a quarter-car simulation of the BPR Roughometer (ASTM E-1170) which should match the speed and range of roadway features experienced by Iowa's BPR Roughometer Unit. The BPR Roughometer quarter-car model provided the best overall correlation with Iowa's BPR Roughometer.
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When referenced, the 2012 edition of the Iowa Department of Transportation’s (Iowa DOT) Standard Specifications for Highway and Bridge Construction shall be used for contract work awarded by the Iowa DOT. They may also be incorporated by reference in other contract work on secondary, urban, local systems, or other contract work in which the Iowa DOT has an interest. As modified by the General Supplemental Specifications, these Standard Specifications represent the minimum requirements and may be modified by Supplemental Specifications, Developmental Specifications, and Special Provisions on specific contracts. These Standard Specifications have been written so the Contractor’s responsibilities are indicated by plain language using the Imperative Mood and Active Voice form. Sentences are of the form: Construct isolation joints at all points where driveways meet other walks, curbs, or fixtures in the surface. Ensure finished members are true to detailed dimensions and free from twists, bends, open joints, or other defects resulting from faulty fabrication or defective work. Personnel preparing the JMF shall be Iowa DOT certified in bituminous mix design. The Contracting Authority’s responsibilities are (with some exceptions) indicated by the use of the modal verb “will”. Sentences are of the form: The Engineer will obtain and test density samples for each lot according to Materials I.M. 204. Payment will be the contract unit price for Fabric Reinforcement per square yard (square meter). These standard specifications contain dual units of measure: the United States Standard measure (English units) and the International System of Units (SI or “metric” units). The English units are expressed first then followed by the metric units in parentheses. The measurements expressed in the two systems are not necessarily equal. In some cases the measurements in metric units is a “hard” conversion of the English measurement; i.e. the metric unit has been approximated with a rounded, rationalized metric measurement that is easy to work with and remember. The proposal form will identify whether the work was designed and shall be constructed in English or metric units.