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

Roadway Alignments as Assets: Evaluating Alternatives for Valuing Major Highway Corridor Rights of Way Final Report December 2010 Sponsored

In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting exercise, the fact is that the real estate contained in transportation corridors can in fact lose value from a traffic service point of view. Such facilities become functionally obsolete in that they no longer serve the purpose that was intended when they were planned, designed, and built. This report is intended to begin a discussion of the topic of how highway alignments ought be valued as assets as opposed to how they generally are valued, at either book value or replacement value, given it can be shown that some highway alignments do in fact depreciate in value.

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.

Iowa Maternal and Child Health Comprehensive Title V Assets and Needs Assessment, July 15, 2010

The Iowa Department of Public Health Bureau of Family Health and the Child Health Specialty Clinics embarked on a five-year needs assessment in March 2008 with a daylong strategic planning session involving key administrative and staff personnel from both agencies. As part of the strategic planning, the participants began preparation of a comprehensive assessment to identify the need in Iowa for: preventive and primary care services for pregnant women, mothers, and infants; preventive and primary care services for children; and services for children and youth with special health care needs.

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