Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2012

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2012

Report on a special investigation of the Coggon Municipal Light Plant for the period July 1, 2004 through August 27, 2012

Report on a special investigation of the Coggon Municipal Light Plant for the period July 1, 2004 through August 27, 2012

Gestão de recursos para manutenção e desenvolvimento do ensino na esfera municipal

O trabalho objetivou desvelar a gestão dos recursos para manutenção e desenvolvimento do ensino no município de Campo Grande, capital do estado de Mato Grosso do Sul, no período de 1997 a 2012. O propósito foi verificar em que medida o montante de recursos disponíveis seria suficiente para a garantia do direito à educação nas etapas da educação básica sob a responsabilidade e a competência do município. Trabalhou-se com a legislação e documentos de âmbito federal e municipal, com destaque para os balanços gerais do município e a literatura pertinente à temática. Constatou-se que as receitas municipais se mostraram ascendentes no período, o que pode ter contribuído para a universalização do ensino fundamental e para a expansão obrigatória da educação básica.

Reaudit report on the City of Remsen and the Remsen Municipal Utilities for the period July 1, 2010 through June 30, 2011

Reaudit report on the City of Remsen and the Remsen Municipal Utilities for the period July 1, 2010 through June 30, 2011

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2013

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2013

Examination report on the City of Remsen, Iowa and the Remsen Municipal Utilities for the period July 1, 2012 through June 30, 2013

Examination report on the City of Remsen, Iowa and the Remsen Municipal Utilities for the period July 1, 2012 through June 30, 2013

Examination report on the Villisca Municipal Power Plant in Villisca, Iowa for the period January 1, 2013 through December 31, 2013

Examination report on the Villisca Municipal Power Plant in Villisca, Iowa for the period January 1, 2013 through December 31, 2013

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2014

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2014

Déficit en la provisión local de servicios públicos y tipologia municipal

Este trabajo analiza el déficit en la provisión de servicios públicos locales en España, especialmente en su relación con el tamaño de los municipios y con el número de núcleos de población que forman cada municipio, una variable largamente olvidada. El análisis empírico muestra que ambas variables son relevantes. Los resultados se revelan de interés en las discusiones relativas a la consolidación municipal como instrumento para eliminar el déficit de provisión de servicios

Agreed-upon procedures report on the City of Remsen, Iowa and the Remsen Municipal Utilities for the period July 1, 2013 through June 30, 2014

Agreed-upon procedures report on the City of Remsen, Iowa and the Remsen Municipal Utilities for the period July 1, 2013 through June 30, 2014