Audit report on the Great River Regional Waste Authority for the year ended June 30, 2012

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2012

Road Use Tax Fund Efficiency Report, June 30, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Waste Authority of Jackson County (formerly known as the Jackson County Sanitary Disposal Agency) independent auditor's reports, basic financial statements, required supplementary information, schedule of findings, June 30, 2012

Audit report on the Waste Authority of Jackson County (formerly known as the Jackson County Sanitary Disposal Agency) for the year ended June 30, 2012

Road Use Tax Fund Efficiency Report, September 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Audit report on the Rathbun Area Solid Waste Commission for the year ended June 30, 2013

Audit report on the Rathbun Area Solid Waste Commission for the year ended June 30, 2013

Reaudit report on the North Central Iowa Regional Solid Waste Agency for the period July 1, 2011 through June 30, 2012

Reaudit report on the North Central Iowa Regional Solid Waste Agency for the period July 1, 2011 through June 30, 2012

Do we fear tax competition among new and old European countries ?

The purpose of this paper is to study both theoretically and empirically tax competition in the enlarged EU and to provide some insights on ongoing reforms concerning business taxation. We support the idea that even if one can observe cuts in "new" members statutory business tax rates, this should not result in fiercer tax competition between the "core" and "the "periphery" since infrastructure endowments and the existence of agglomeration rents in the core of the EU may prevent (at least partially) activities to relocate to the "new" members.

Road Use Tax Fund Efficiency Report, December 31, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Treatment of ruptured abdominal aortic aneurysm, a permanent challenge or a waste of resources? Prediction of outcome using a multi-organ-dysfunction score.

OBJECTIVES: in a retrospective study, attempts have been made to identify individual organ-dysfunction risk profiles influencing the outcome after surgery for ruptured abdominal aortic aneurysms. METHODS: out of 235 patients undergoing graft replacement for abdominal aortic aneurysms, 57 (53 men, four women, mean age 72 years [s.d. 8.8]) were treated for ruptured aneurysms in a 3-year period. Forty-eight preoperative, 13 intraoperative and 34 postoperative variables were evaluated statistically. A simple multi-organ dysfunction (MOD) score was adopted. RESULTS: the perioperative mortality was 32%. Three patients died intraoperatively, four within 48 h and 11 died later. A significant influence for pre-existing risk factors was identified only for cardiovascular diseases. Multiple linear-regression analysis indicated that a haemoglobin <90 g/l, systolic blood pressure <80 mmHg and ECG signs of ischaemia at admission were highly significant risk factors. The cause of death for patients, who died more than 48 h postoperatively, was mainly MOD. All patients with a MOD score >/=4 died (n=7). These patients required 27% of the intensive-care unit (ICU) days of all patients and 72% of the ICU days of the non-survivors. CONCLUSION: patients with ruptured aortic aneurysms from treatment should not be excluded. However, a physiological scoring system after 48 h appears justifiable in order to decide on the appropriateness of continual ICU support.

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2013

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2013

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2013

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2013

Distributing State Road Use Tax Funds to Counties, HR-386, 1996

Iowa's county road system serves many critical functions in a changing environment. Many counties with very different social, economic, and demographic circumstances do not have adequate resources to provide the desired level of service on their secondary road systems. How the state's Road Use Tax Fund (RUTF) is distributed among counties is therefore of great importance. This report presents the results of a year-long study of how to distribute RUTF resources among Iowa's 99 counties. The project was undertaken at the request of county engineers who wish to replace the current method of allocation with one that is more stable, comprehensible, and predictable. This report describes the current allocation method, examines how other states distribute road funds to counties, and discusses potential allocation factors that could be included in a revised procedure. The process undertaken to narrow the range of possible formulas and determine the one to recommend is summarized. Finally, the report presents the allocation formula recommended by the project advisory committee, along with how it would operate.

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2013

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2013

Road Use Tax Fund Efficiency Report, March 2014

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdiction, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.