Special report on the Dunkerton Community School District for the period July 1, 2005 through December 31, 2008

Special report on the Dunkerton Community School District for the period July 1, 2005 through December 31, 2008

Iowa School District Surtax Report 2007

Iowa School District Surtax Report 2007

Carbon and oxygen isotope study of hydrothermal carbonates in the zinc-lead deposits of the San Vicente district, central Peru: A quantitative modeling on mixing processes and CO2 degassing

Carbon and oxygen isotope studies of the host and gangue carbonates of Mississippi Valley-type zinc-lead deposits in the San Vicente District hosted in the Upper Triassic to Lower Jurassic dolostones of the Pucara basin (central Peru) were used to constrain models of the ore formation. A mixing model between an incoming hot saline slightly acidic radiogenic (Pb, Sr) fluid and the native formation water explains the overall isotopic variation (delta(13)C = - 11.5 to + 2.5 parts per thousand relative to PDB and delta(18)O = + 18.0 to + 24.3 parts per thousand relative to SMOW) of the carbonate generations. The dolomites formed during the main ore stage show a narrower range (delta(13)C = - 0.1 to + 1.7 parts per thousand and delta(18)O = + 18.7 to + 23.4 parts per thousand) which is explained by exchange between the mineralizing fluids and the host carbonates combined with changes in temperature and pressure. This model of fluid-rock interaction explains the pervasive alteration of the host dolomite I and precipitation of sphalerite I. The open-space filling hydrothermal white sparry dolomite and the coexisting sphalerite II formed by prolonged fluid-host dolomite interaction and limited CO2 degassing. Late void-filling dolomite III (or calcite) and the associated sphalerite III formed as the consequence of CO2 degassing and concomitant pH increase of a slightly acidic ore fluid. Widespread brecciation is associated to CO2 outgassing. Consequently, pressure variability plays a major role in the ore precipitation during the late hydrothermal events in San Vicente. The presence of native sulfur associated with extremely carbon-light calcites replacing evaporitic sulfates (e.g., delta(13)C = - 11.5 parts per thousand), altered native organic matter and heavier hydrothermal bitumen (from - 27.0 to - 23.0 parts per thousand delta(13)C) points to thermochemical reduction of sulfate and/or thiosulfate. The delta(13)C- and delta(18)O-values of the altered host dolostone and hydrothermal carbonates, and the carbon isotope composition of the associated organic matter show a strong regional homogeneity. These results coupled with the strong mineralogical and petrographic similarities of the different MVT occurrences perhaps reflects the fact that the mineralizing processes were similar in the whole San Vicente belt, suggesting the existence of a common regional mineralizing hydrothermal system with interconnected plumbing.

Tax Credit Evaluation Study: Historic Preservation and Cultural and Entertainment District Tax Credit, March 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Special report on the Former Russell Community School District for the period July 1, 2007 through June 30, 2008

Special report on the Former Russell Community School District for the period July 1, 2007 through June 30, 2008

Combined report on the eight Judicial District Departments of Correctional Services for the year ended June 30, 2008

Combined report on the eight Judicial District Departments of Correctional Services for the year ended June 30, 2008

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2009

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2009

Audit report on Dunkerton Community School District in Dunkerton, Iowa for the year ended June 30, 2009

Audit report on Dunkerton Community School District in Dunkerton, Iowa for the year ended June 30, 2009

Report on a special investigation of the Cedar Rapids Community School District for the period July 1, 2002 through August 24, 2009

Report on a special investigation of the Cedar Rapids Community School District for the period July 1, 2002 through August 24, 2009