Audit report on the Xenia Rural Water District for the year ended December 31, 2011

Audit report on the Xenia Rural Water District for the year ended December 31, 2011

Investigation of Earlham Community School District Employee’s Personal Use of a School Vehicle, July 6, 2012

We received a complaint in late September 2011 that an Earlham School District employee had borrowed a school vehicle for her personal use for one month, with the Superintendent’s permission. The school board had discussed the circumstances of the borrowed district vehicle in closed session. The complainant believed this was contrary to Iowa law and also believed no action had been taken against the school employee who borrowed the vehicle or the superintendent who allowed the personal use of the vehicle. He was aware the school district’s attorney reviewed the matter and determined the employee and superintendent violated no law or district policies. Since the school board discussed the matter only in closed session, it was unknown what, if any, discipline was taken against the employees and whether such actions were condoned by the district. We agreed to investigate to determine if the actions of school officials or employees violated Iowa law and if the response from the school board was appropriate.

Reaudit report on the Centerville Community School District for the period July 1, 2009 through June 30, 2010

Reaudit report on the Centerville Community School District for the period July 1, 2009 through June 30, 2010

Report on the Iowa Judicial Branch – County Clerks of District Courts, a part of the State of Iowa, for the year ended June 30, 2011

Report on the Iowa Judicial Branch – County Clerks of District Courts, a part of the State of Iowa, for the year ended June 30, 2011

Combined report on the eight Judicial District Departments of Correctional Services for the year ended June 30, 2011

Combined report on the eight Judicial District Departments of Correctional Services for the year ended June 30, 2011

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2012

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2012

Audit report on Starmont Community School District near Arlington, Iowa for the year ended June 30, 2011

Audit report on Starmont Community School District near Arlington, Iowa for the year ended June 30, 2011

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2012

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2012

The effect of innovation and sex-specific migration on neutral cultural differentiation

Studies of behaviour are increasingly focusing on acquisition of traits through cultural inheritance. Comparison of patterns of spatial population structure (FST) between neutral genetic loci and behavioural or cultural traits can been used to test hypotheses about demography, life history, and the mechanisms of inheritance/transmission of these traits in humans, chimpanzees and other animals. Here, we develop analytical expectations to show how FST in cultural traits can differ strongly from that measured at neutral genetic markers if migration is largely restricted to one sex but social learning is predominantly modelled on the other (e.g. males migrate, females serve as models for cultural traits), if one individual is the learning model for many, or if rates of innovation (individual learning) are high or rates of social learning are low. We discuss how comparisons of FST between genetic loci and behavioural traits can be applied to evaluate the importance of innovation in shaping patterns of cultural differentiation, as even low rates of innovation can considerably reduce FST, relative to observed structure at neutral genetic loci. Our results also suggest that differentiation in neutral cultural traits should occur over much smaller scales in species with male migration and female enculturation (or the reverse).

Audit report on the Xenia Rural Water District for the year ended December 31, 2012

Audit report on the Xenia Rural Water District for the year ended December 31, 2012

Audit report on Starmont Community School District near Arlington, Iowa for the year ended June 30, 2012

Audit report on Starmont Community School District near Arlington, Iowa for the year ended June 30, 2012

Audit report on the Missouri Valley Drainage District for the year ended June 30, 2012

Audit report on the Missouri Valley Drainage District for the year ended June 30, 2012

Iowa Wetland Management District: Environmental Assessment and Draft Comprehensive Conservation Plan

This Environmental Assessment documents the National Environmental Policy Act (NEPA) process for developing a Comprehensive Conservation Plan (CCP) for the Iowa Wetland Management District (WMD, district). In general, scoping reveals issues that drive alternative ways of managing the district. Implementation of each of those alternative management styles (including the No Action Alternative) may have different effects on the physical, biological, and socio-economic environment. Analysis of these effects reveals the “preferred” alternative, which constitutes the CCP. The CCP includes goals, objectives, and strategies for the district to guide overall management for the next 15 years. The Iowa WMD consists of scattered tracts of habitat (both wetland and upland grassland) known as Waterfowl Production Areas (WPAs). As of 2011, there are 75 WPAs in 18 counties in north-central Iowa totaling 24,712 acres in fee title primarily managed by the Iowa Department of Natural Resources (DNR). Even though district acquisition has only occurred in 18 counties to date, a larger 35-county boundary is approved. This boundary follows the historic range of the poorly drained Prairie Pothole Region (PPR) in Iowa, an area known for its waterfowl production. The district also includes 575 WPA acres and approximately 434 Farm Service Agency acres in conservation easements on private land. This plan was prepared with the intent that the strong partnership with the Iowa DNR will continue over the next 15 years.