Student Health Center Revenue Bond Funds, June 30, 2002

State University Audit Report of Iowa State University

Telecommunications Facilities Revenue Bond Funds, June 30, 2002

State University Audit Report

Utility System Revenue Bond Funds, June 30, 2002

State University Audit Report

Report of Recommendations to the Iowa Department of Revenue and Finance, June 30, 2003

State Agency Audit Report

Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts ? : The Case of the Swiss Cantons

This article aims to explain the difference between the expenditure reported in governmental end-of-the-year budgets and the amounts previously forecasted in the approved beginning-of-the-year budgets. We measure how political, financial, and institutional variables affect this spending drift. We focus on two much-debated factors, namely, tax revenue budgeting errors and the stringency of fiscal rules. Our econometric approach uses a panel based on the 26 Swiss cantons covering the period of 1980 to 2011. Results suggest that stringent fiscal rules discourage budget overruns, whereas underestimating tax revenue-i.e., a budgetary "pleasant surprise"-offers the opportunity for some overspending.

Ice Arena Facility Revenue Note Funds, Iowa State University of Science and Technology, Independent Auditor's Report, Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Dormitory and Dining Services Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Academic Building Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Parking System Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Reports Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Indoor Multipurpose Use and Training Facility Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Hilton Coliseum Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Student Health Facility Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Regulated Materials Facility Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements, June 30, 2004

State University Audit Report

Recreational Facility Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Telecommunications Facilities Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report