Report of Recommendations to the Iowa Department of Transportation on a Review of Selected General and Application Controls Over the Contractor Pay System, April 5, 2004 through May 21, 2004

State Agency Audit Report

Report of Recommendations to the Iowa Department of Administrative Services on the Review of General and Application Controls over the HRIS and Payroll Systems, May 10, 2004 through June 4, 2004

State Audit Reports

Report of Recommendations to Iowa State University of Science and Technology on the Review of Selected General and Application Controls over the University's Accounts Payable and Purchasing Systems, March 28 through April 28, 2005

State University Audit Report

Report of Recommendations to the Iowa Department of Workforce Development on a Review of Selected General Controls, April 18th, 2005 to May 13th, 2005

State Audit Reports

Report of Recommendations to the State University of Iowa on the Review of Selected General and Application Controls over the University's Human Resources Information System, June 7, 2005-July 29, 2005

Other Audit Reports - Regent Institutions

Report of Recommendations to the Iowa Department of Transportation on Review of Selected General and Application Controls over the Accounts Payable System, July 11, 2005 to August 3, 2005

State Audit Reports

Report of the Recommendations to the Iowa Department of Workforce Development on a Review of Selected General and Application Controls Over the Unemployment Insurance System, May 1, 2006 to May 24, 2006

State Audit Reports

On Globalization and the Growth of Governments

This paper investigates the relationship between trade openness and the size of government, both theoretically and empirically. We show that openness can increase the size of governments through two channels: (1) a terms of trade externality, whereby trade lowers the domestic cost of taxation and (2) the demand for insurance, whereby trade raises risk and public transfers. We provide a unified framework for studying and testing these two mechanisms. First, we show how their relative strength depends on a key parameter, the elasticity of substitution between domestic and foreign goods. Second, while the terms of trade externality leads to inefficiently large governments, the increase in public spending due to the demand for insurance is optimal. We show that large volumes of trade may result in welfare losses if the terms of trade externality is strong enough while small volumes of trade are always beneficial. Third, we provide new evidence on the positive association between openness and the size of government and test whether it is consistent with the terms of trade externality or the demand for insurance. Our findings suggest that the positive relationship is remarkably robust and that the terms of trade externality may be the driving force behind it, thus raising warnings that globalization may have led to inefficiently large governments.

Report of Recommendations to Iowa State University of Science and Technology on the Review of Selected General and Application Controls over the University's Student Financial Aid System, April 24 through May 12, 2006

State University Audit Report

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Report on a review of selected general and application controls over the Iowa Department of Transportation’s Resource Management System for the period May 5, 2006 through August 4, 2006.

Report on a review of selected general and application controls over the Iowa Department of Transportation’s Resource Management System for the period May 5, 2006 through August 4, 2006.

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Benefits Administration System for the period April 23, 2007 through May 16, 2007

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Benefits Administration System for the period April 23, 2007 through May 16, 2007

Report on the review of selected general and application controls over the State University of Iowa (University of Iowa) PeopleSoft General Ledger system for the period June 4, 2007 through July 27, 2007

Report on the review of selected general and application controls over the State University of Iowa (University of Iowa) PeopleSoft General Ledger system for the period June 4, 2007 through July 27, 2007