Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2010

Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2010

The dynamic adjustment of local government budgets : Does Spain behave differently?

[spa] El objetivo de este trabajo es analizar si los municipios españoles se ajustan en presencia de un shock presupuestario y (si es así) qué elementos del presupuesto son los que realizan el ajuste. La metodología utilizada para contestar estas preguntas es un mecanismo de corrección del error, VECM, que estimamos con un panel de datos de los municipios españoles durante el período 1988-2006. Nuestros resultados confirman que, en primer lugar, los municipios se ajustan en presencia de un shock fiscal (es decir, el déficit es estacionario en el largo plazo). En segundo lugar, obtenemos que cuando el shock afecta a los ingresos el ajuste lo soporta principalmente el municipio reduciendo el gasto, las transferencias tienen un papel muy reducido en este proceso de ajuste. Por el contrario, cuando el shock afecta al gasto, el ajuste es compartido en términos similares entre el municipio – incrementado los impuestos – y los gobiernos de niveles superiores – incrementando las transferencias. Estos resultados sugieren que la viabilidad de las finanzas pública locales es factible con diferentes entornos institucionales.

The dynamic adjustment of local government budgets : Does Spain behave differently?

[spa] El objetivo de este trabajo es analizar si los municipios españoles se ajustan en presencia de un shock presupuestario y (si es así) qué elementos del presupuesto son los que realizan el ajuste. La metodología utilizada para contestar estas preguntas es un mecanismo de corrección del error, VECM, que estimamos con un panel de datos de los municipios españoles durante el período 1988-2006. Nuestros resultados confirman que, en primer lugar, los municipios se ajustan en presencia de un shock fiscal (es decir, el déficit es estacionario en el largo plazo). En segundo lugar, obtenemos que cuando el shock afecta a los ingresos el ajuste lo soporta principalmente el municipio reduciendo el gasto, las transferencias tienen un papel muy reducido en este proceso de ajuste. Por el contrario, cuando el shock afecta al gasto, el ajuste es compartido en términos similares entre el municipio – incrementado los impuestos – y los gobiernos de niveles superiores – incrementando las transferencias. Estos resultados sugieren que la viabilidad de las finanzas pública locales es factible con diferentes entornos institucionales.

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2011

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2011

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Long-Term Community Recovery Strategy, Waverly, IA, December 2008

Long-Term Community Recovery Targeted Technical Assistance Strategy is an outcome of the coordinated effort of the city, Rebuild Iowa Office and Federal Emergency Management Agency Emergency Support Function. In partnership with City officials and RIO and informed by community outreach efforts, provided Targeted Technical Assistance to the community. This support helped the community identify and provide visibility to recovery issues, needs and opportunities that when addressed can result in a more effective long-term recovery for the community.

Long-Term Community Recovery Strategy, Iowa City, IA, December 2008

Long-Term Community Recovery Targeted Technical Assistance Strategy is an outcome of the coordinated effort of the city, Rebuild Iowa Office and Federal Emergency Management Agency Emergency Support Function. In partnership with City officials and RIO and informed by community outreach efforts, provided Targeted Technical Assistance to the community. This support helped the community identify and provide visibility to recovery issues, needs and opportunities that when addressed can result in a more effective long-term recovery for the community.

Long-Term Community Recovery Strategy, New Hartford, IA, December 2008

Long-Term Community Recovery Targeted Technical Assistance Strategy is an outcome of the coordinated effort of the city, Rebuild Iowa Office and Federal Emergency Management Agency Emergency Support Function. In partnership with City officials and RIO and informed by community outreach efforts, provided Targeted Technical Assistance to the community. This support helped the community identify and provide visibility to recovery issues, needs and opportunities that when addressed can result in a more effective long-term recovery for the community.

Long-Term Community Recovery Strategy, Palo, IA, December 2008

Long-Term Community Recovery Targeted Technical Assistance Strategy is an outcome of the coordinated effort of the city, Rebuild Iowa Office and Federal Emergency Management Agency Emergency Support Function. In partnership with City officials and RIO and informed by community outreach efforts, provided Targeted Technical Assistance to the community. This support helped the community identify and provide visibility to recovery issues, needs and opportunities that when addressed can result in a more effective long-term recovery for the community.

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.

Report on a special investigation of the New Hampton Municipal Light Plant for the period January 1, 2001 through May 31, 2012

Report on a special investigation of the New Hampton Municipal Light Plant for the period January 1, 2001 through May 31, 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

City of Oakville public assistance grants independent auditor’s reports, schedule of expenditures of federal awards, schedule of findings and questioned costs, year ended june 30, 2009.

Audit report on the City of Oakville, Iowa for the year ended June 30, 2009.

Making a Library Beginning : How a Library May Be Started in a Small Town (Iowa Library Commission Leaflet No. 11)

A short booklet from the Iowa Library Commission containing advice on how small towns can start and set up public libraries for their communities.