Design and Construction Procedures for Concrete Overlay and Widening of Existing Pavements, September 2005

State Highway Departments and local street and road agencies are currently faced with aging highway systems and a need to extend the life of some of the pavements. The agency engineer should have the opportunity to explore the use of multiple surface types in the selection of a preferred rehabilitation strategy. This study was designed to look at the portland cement concrete overlay alternative and especially the design of overlays for existing composite (portland cement and asphaltic cement concrete) pavements. Existing design procedures for portland cement concrete overlays deal primarily with an existing asphaltic concrete pavement with an underlying granular base or stabilized base. This study reviewed those design methods and moved to the development of a design for overlays of composite pavements. It deals directly with existing portland cement concrete pavements that have been overlaid with successive asphaltic concrete overlays and are in need of another overlay due to poor performance of the existing surface. The results of this study provide the engineer with a way to use existing deflection technology coupled with materials testing and a combination of existing overlay design methods to determine the design thickness of the portland cement concrete overlay. The design methodology provides guidance for the engineer, from the evaluation of the existing pavement condition through the construction of the overlay. It also provides a structural analysis of various joint and widening patterns on the performance of such designs. This work provides the engineer with a portland cement concrete overlay solution to composite pavements or conventional asphaltic concrete pavements that are in need of surface rehabilitation.

Uniform Manual Real Property Acquisition and Relocation Assistance Section II - Chapter 111 Uniform Rules and Procedures April, 2006

The purpose of this chapter is to implement Iowa Code chapter 316 and sections 6B.42, 6B.45, 6B.54 and 6B.55, as required by the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Pub. L. 91-646, as amended by the Uniform Relocation Act Amendments of 1987, Title IV, Pub. L. No. 100-17 , Sec. 104, Pub. L. 105-117, and federal regulations adopted pursuant thereto.

City of Protivin, Independent Accountant's Report on Applying Agreed-Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

City of Newhall, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

City of Oakland, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2005 through February 28,2006

City Audit Report

City of Springbrook, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

Materials and Mix Optimization Procedures for PCC Pavements, March 2006

Severe environmental conditions, coupled with the routine use of deicing chemicals and increasing traffic volume, tend to place extreme demands on portland cement concrete (PCC) pavements. In most instances, engineers have been able to specify and build PCC pavements that met these challenges. However, there have also been reports of premature deterioration that could not be specifically attributed to a single cause. Modern concrete mixtures have evolved to become very complex chemical systems. The complexity can be attributed to both the number of ingredients used in any given mixture and the various types and sources of the ingredients supplied to any given project. Local environmental conditions can also influence the outcome of paving projects. This research project investigated important variables that impact the homogeneity and rheology of concrete mixtures. The project consisted of a field study and a laboratory study. The field study collected information from six different projects in Iowa. The information that was collected during the field study documented cementitious material properties, plastic concrete properties, and hardened concrete properties. The laboratory study was used to develop baseline mixture variability information for the field study. It also investigated plastic concrete properties using various new devices to evaluate rheology and mixing efficiency. In addition, the lab study evaluated a strategy for the optimization of mortar and concrete mixtures containing supplementary cementitious materials. The results of the field studies indicated that the quality management concrete (QMC) mixtures being placed in the state generally exhibited good uniformity and good to excellent workability. Hardened concrete properties (compressive strength and hardened air content) were also satisfactory. The uniformity of the raw cementitious materials that were used on the projects could not be monitored as closely as was desired by the investigators; however, the information that was gathered indicated that the bulk chemical composition of most materials streams was reasonably uniform. Specific minerals phases in the cementitious materials were less uniform than the bulk chemical composition. The results of the laboratory study indicated that ternary mixtures show significant promise for improving the performance of concrete mixtures. The lab study also verified the results from prior projects that have indicated that bassanite is typically the major sulfate phase that is present in Iowa cements. This causes the cements to exhibit premature stiffening problems (false set) in laboratory testing. Fly ash helps to reduce the impact of premature stiffening because it behaves like a low-range water reducer in most instances. The premature stiffening problem can also be alleviated by increasing the water–cement ratio of the mixture and providing a remix cycle for the mixture.

Clarinda Correctional Facility, Independent Accountant's Report on Applying Agreed Upon Procedures, March 30, 2006

Other Audit Reports - Letters

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

Agreed upon procedures report of the Protective Payee Program of Lee County as of February 15, 2007

Agreed upon procedures report of the Protective Payee Program of Lee County as of February 15, 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

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa

Department of Human Services agreed upon procedures engagement for the year ended June 30, 2006

Department of Human Services agreed upon procedures engagement for the year ended June 30, 2006

Agreed upon procedures report for evaluating compliance with provisions of IowaCare (Project No 11-W-00189/7) within the Iowa Department of Human Services for the year ended June 30, 2006

Agreed upon procedures report for evaluating compliance with provisions of IowaCare (Project No 11-W-00189/7) within the Iowa Department of Human Services for the year ended June 30, 2006

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.