Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs.

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

Iowa Finance Authority Agency Performance Plan, 2007

Agency Performance Plan

Audit report on the Iowa State Fair Authority for the year ended October 31, 2006

Audit report on the Iowa State Fair Authority for the year ended October 31, 2006

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2006

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2006

Taming SIFIs

We model a Systemically Important Financial Institution (SIFI) that is too big(or too interconnected) to fail. Without credible regulation and strong supervision,the shareholders of this institution might deliberately let its managers take excessiverisk. We propose a solution to this problem, showing how insurance againstsystemic shocks can be provided without generating moral hazard. The solutioninvolves levying a systemic tax needed to cover the costs of future crises and moreimportantly establishing a Systemic Risk Authority endowed with special resolutionpowers, including the control of bankers' compensation packages during crisisperiods.

Iowa Sales and Use Tax Annual Statistical Report 1998

Iowa Sales and Use Tax Annual Statistical Report 1998

Iowa Sales and Use Tax Annual Statistical Report 1999

Iowa Sales and Use Tax Annual Statistical Report 1999

Iowa Sales and Use Tax Annual Statistical Report 2000

Iowa Sales and Use Tax Annual Statistical Report 2000

Iowa Sales and Use Tax Annual Statistical Report 2001

Iowa Sales and Use Tax Annual Statistical Report 2001

Iowa Sales and Use Tax Annual Statistical Report 2002

Iowa Sales and Use Tax Annual Statistical Report 2002

Iowa Sales and Use Tax Annual Statistical Report 2003

Iowa Sales and Use Tax Annual Statistical Report 2003

Iowa Sales and Use Tax Annual Statistical Report 2004

Iowa Sales and Use Tax Annual Statistical Report 2004

Iowa Sales and Use Tax Annual Statistical Report 2005

Iowa Sales and Use Tax Annual Statistical Report 2005