Agreed upon procedures report on the City of Lohrville, Iowa for the period December 1, 2008 through October 31, 2010

Agreed upon procedures report on the City of Lohrville, Iowa for the period December 1, 2008 through October 31, 2010

Report on a special investigation of the Eastern Iowa Center for Problem Gambling for the period May 1, 2007 through April 30, 2009

Report on a special investigation of the Eastern Iowa Center for Problem Gambling for the period May 1, 2007 through April 30, 2009

Report on a review of the Fuel Inspection Program administered by the Iowa Department of Agriculture and Land Stewardship for the period July 1, 2005 through June 30, 2009

Report on a review of the Fuel Inspection Program administered by the Iowa Department of Agriculture and Land Stewardship for the period July 1, 2005 through June 30, 2009

Special investigation of the City of Modale Volunteer Fire Department for the period January 1, 2006 through January 31, 2010

Special investigation of the City of Modale Volunteer Fire Department for the period January 1, 2006 through January 31, 2010

Agreed upon procedures report on the City of Lacona, Iowa for the period August 16, 2008 through August 31, 2010

Agreed upon procedures report on the City of Lacona, Iowa for the period August 16, 2008 through August 31, 2010

Report on a special investigation of the City of Adair for the period January 1, 2007 through July 31, 2010

Report on a special investigation of the City of Adair for the period January 1, 2007 through July 31, 2010

The relationship of capitalization period length with market portfolio composition and betas

Beta coefficients are not stable if we modify the observation periods of the returns. The market portfolio composition also varies, whereas changes in the betas are the same, whether they are calculated as regression coefficients or as a ratio of the risk premiums. The instantaneous beta, obtained when the capitalization frequency approaches infinity, may be a useful tool in portfolio selection.

Reaudit report on the Ottumwa Transit Authority in the City of Ottumwa, Iowa for the period July 1, 2008 through June 30, 2009

Reaudit report on the Ottumwa Transit Authority in the City of Ottumwa, Iowa for the period July 1, 2008 through June 30, 2009

Report on a special investigation of the Tama County Sheriff’s Office for the period January 1, 2007 through December 31, 2010

Report on a special investigation of the Tama County Sheriff’s Office for the period January 1, 2007 through December 31, 2010

Report on a special investigation of the City of Stockton for the period July 1, 2004 to October 31, 2010

Report on a special investigation of the City of Stockton for the period July 1, 2004 to October 31, 2010

Report on a special investigation of the Lake Mills Community School District for the period July 1, 2005 through December 31, 2010

Report on a special investigation of the Lake Mills Community School District for the period July 1, 2005 through December 31, 2010

Report on a special investigation of the City of Garner for the period January 1, 2006 through February 22, 2011

Report on a special investigation of the City of Garner for the period January 1, 2006 through February 22, 2011

Special investigation of the Glenwood Resource Center Client Activity Clearing Account for the period January 1, 2009 through June 30, 2010

Special investigation of the Glenwood Resource Center Client Activity Clearing Account for the period January 1, 2009 through June 30, 2010

Report on a review of selected application controls over the Iowa Department of Transportation’s Payroll System for the period April 12, 2010 through June 30, 2010

Report on a review of selected application controls over the Iowa Department of Transportation’s Payroll System for the period April 12, 2010 through June 30, 2010

Report on a review of selected general and application controls for the Iowa Department of Education’s Electronic Access System for Iowa Education Records (EASIER) system for the period April 4 through May 10, 2011

Report on a review of selected general and application controls for the Iowa Department of Education’s Electronic Access System for Iowa Education Records (EASIER) system for the period April 4 through May 10, 2011