Audit report on the City of Robins, Iowa for the year ended June 30, 2006

Audit report on the City of Robins, Iowa for the year ended June 30, 2006

Audit report on the City of Walker, Iowa for the year ended June 30, 2006

Audit report on the City of Walker, Iowa for the year ended June 30, 2006

Audit report on Dickinson County, Iowa for the year ended June 30, 2006

Audit report on Dickinson County, Iowa for the year ended June 30, 2006

Audit report on the City of Menlo, Iowa for the year ended June 30, 2006

Audit report on the City of Menlo, Iowa for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2006

Audit report on the City of Elk Horn, Iowa for the year ended June 30, 2006

Audit report on the City of Elk Horn, Iowa for the year ended June 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 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 City of Mount Union, Iowa for the year ended June 30, 2006

Audit report on the City of Mount Union, Iowa for the year ended June 30, 2006

Audit report on the City of Pomeroy, Iowa for the year ended June 30, 2006

Audit report on the City of Pomeroy, Iowa for the year ended June 30, 2006

Audit report on the City of Humeston, Iowa for the year ended June 30, 2006

Audit report on the City of Humeston, Iowa for the year ended June 30, 2006

Audit report on the City of Hills, Iowa for the year ended June 30, 2006

Audit report on the City of Hills, Iowa for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services for the year ended June 30, 2006

Audit report on the Iowa Department of Human Services for the year ended June 30, 2006

Audit report on the Iowa Department of Education for the year ended June 30, 2006

Audit report on the Iowa Department of Education for the year ended June 30, 2006

Audit report on the State University of Iowa, Iowa City, Iowa for the year ended June 30, 2006

Audit report on the State University of Iowa, Iowa City, Iowa for the year ended June 30, 2006