Report of the Governmental Reorganization Commission to Governor William S. Beardsley for Submission to the Fifty-fourth General Assembly,1950

This report deals with the reorganization of the government of Iowa. The Fifty-third General Assembly established and authorized this commission to examine and recommend changes in all state agencies in order to accomplish the following purposes : a reduction of expenditures and the promotion of economies; an increase in efficiency of governmental operations; a coordination and consolidation of judicial districts; a reduction of agencies by a consolidation of those having similar functions; and an elimination of overlappoing and duplicating of efforts on the part of existing agencies.

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

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

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

Alternative Solutions to Meet the Service Needs of Low Volume Bridges in lowa, June 2004

There is a nationwide need for a safe, efficient and cost effective transportation system. An essential component of this system is the bridges. Local agencies perhaps have an even greater task than federal and state agencies in maintaining the low volume road (LVR) bridge system due to lack of sufficient resources and funding. The primary focus of this study was to review the various aspects of off-system bridge design, rehabilitation, and replacement. Specifically, a reference report was developed to address common problems in LVR bridges. The source of information included both Iowa and national agencies. This report is intended to be a “user manual” or “tool box” of information, procedures and choices for county engineers to employ in the management of their bridge inventory plus identify areas and problems that need to be researched

Department of Human Rights Division of Persons with Disabilities Annual Performance Plan Report, September 2005

This report is published in accordance with the Accountable Government Act to improve decision-making and increase accountability to stakeholders and citizens. This report contains performance information regarding our primary programs including, the Youth Leadership Forum, the College Leadership Forum, the State Access Grant and the Client Assistance Program. Major accomplishments this year include continuation of our core programs, a key role in the Iowa Great Places initiative and providing Cultural Competency training to governmental and non-governmental agencies.

Rehabilitation of Concrete Pavements Utilizing Rebblization and Crack and Seat Methods, June 2005

Deterioration in portland cement concrete (PCC) pavements can occur due to distresses caused by a combination of traffic loads and weather conditions. Hot mix asphalt (HMA) overlay is the most commonly used rehabilitation technique for such deteriorated PCC pavements. However, the performance of these HMA overlaid pavements is hindered due to the occurrence of reflective cracking, resulting in significant reduction of pavement serviceability. Various fractured slab techniques, including rubblization, crack and seat, and break and seat are used to minimize reflective cracking by reducing the slab action. However, the design of structural overlay thickness for cracked and seated and rubblized pavements is difficult as the resulting structure is neither a “true” rigid pavement nor a “true” flexible pavement. Existing design methodologies use the empirical procedures based on the AASHO Road Test conducted in 1961. But, the AASHO Road Test did not employ any fractured slab technique, and there are numerous limitations associated with extrapolating its results to HMA overlay thickness design for fractured PCC pavements. The main objective of this project is to develop a mechanistic-empirical (ME) design approach for the HMA overlay thickness design for fractured PCC pavements. In this design procedure, failure criteria such as the tensile strain at the bottom of HMA layer and the vertical compressive strain on the surface of subgrade are used to consider HMA fatigue and subgrade rutting, respectively. The developed ME design system is also implemented in a Visual Basic computer program. A partial validation of the design method with reference to an instrumented trial project (IA-141, Polk County) in Iowa is provided in this report. Tensile strain values at the bottom of the HMA layer collected from the FWD testing at this project site are in agreement with the results obtained from the developed computer program.

Volume of Traffic on the Primary Road System, 2002

The Office of Transportation Data, in cooperation with the Federal Highway Administration, prepares this biennial traffic report. This report is used by federal, state, and local governmental agencies in determining highway needs, construction priorities, route location and environmental impact studies, and the application of appropriate design standards. The general public uses this information in determining the amount of traffic that passes a given area as they make their development plans and propose land use changes. The above reflects only a few of the many technical uses for this data.

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.

Affrimative Action Plan in Iowa, September 28, 2007

In with accordance 19B.5 of the Code of Iowa, this item has submitted the fiscal year 2007 Affirmative Action in Iowa report. The report details the progress we have made to balance our workforce in FY 2007. Just as importantly, the plan describes steps to put into practice our continued commitment to increasing diversity in the state’ workforce and details our response to the challenges we face as a result of increased talent competition. The State's renewed emphases on recruitments. along with greater oversight of state agency hiring practices, are key strategies that we must aggressively employ in competing for talent and balancing our workforce.

Departure Survey Report, 2005

This project was initiated by the Department of Personnel, now the Department of Administrative Services (DAS)– Human Resources Enterprise (HRE), to assist executive branch agencies in determining why employees leave their employ or state government as well as provide insight into past employee perceptions of their employer. As the workforce continues to age and at the same time the available workforce declines, employers must have data to manage their turnover effectively.

Departure Survey Report, 2006

This project was initiated by the Department of Personnel, now the Department of Administrative Services (DAS)– Human Resources Enterprise (HRE), to assist executive branch agencies in determining why employees leave their employ or state government as well as provide insight into past employee perceptions of their employer. As the workforce continues to age and at the same time the available workforce declines, employers must have data to manage their turnover effectively.

Retirement Investors' Club Plan Document; 401 (a) Employer Match Plan, 2005

This Plan is intended to be a qualified plan within the meaning of Code Section 401(a), a plan within the meaning of Code Section 401(a), and a governmental plan within the meaning of Code Section 414(d). This Plan may be referred to as “The State of Iowa’s 401(a) Employer Match Plan”, which is one of two plans that comprise the Retirement Investors’ Club (RIC).

Iowa Comprehensive Annual Financial Report, 2007

We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2007. 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 Department of Administrative Services and the Department of Management are 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.

2008 Iowa Real Property Appraisal Manual, May 2008

********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.