City of Shenandoah, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2006

City Audit Report

Report on Special Investigation of the City of Sandyville, For the Period July 1, 1999 through April 28, 2006

City Audit Report - Special Investigation

Audit report on the City of LeClaire, Iowa for the year ending June 30, 2006

Audit report on the City of LeClaire, Iowa for the year ending June 30, 2006.

Investigation of Luther City Council Violation of Open Meetings Law, 2006

Case File 0603454 The Ombudsman received a complaint on August 29, 2006 alleging violations of the Iowa Open Meetings Law by the Luther City Council (Council) in its meeting on August 2, 2006. Based upon my review of the complaint, I identified the following allegations for investigation: • The Council violated Iowa Code section 21.5 by failing to announce the reason session on the August 2, 2006 meeting agenda. • The Council violated Iowa Code section 21.5 by holding a closed session for an impermissible reason. • The Council violated Iowa Code section 21.5(2) by discussing unrelated issues in the closed session.

Audit report on the City of Gilbertville, Iowa for the year ended June 30, 2006.

Audit report on the City of Gilbertville, Iowa for the year ended June 30, 2006.

Audit report on the City of Nevada, Iowa for the year ended June 30, 2006.

Audit report on the City of Nevada, Iowa for the year ended June 30, 2006.

Audit report on the City of Atlantic, Iowa for the year ending June 30, 2006

Audit report on the City of Atlantic, Iowa for the year ending June 30, 2006.

Audit report on the City of Durant, Iowa for the year ended June 30, 2006

Audit report on the City of Durant, Iowa for the year ended June 30, 2006.

Audit report on the City of Mount Ayr, Iowa for the year ended June 30, 2006.

Audit report on the City of Mount Ayr, Iowa for the year ended June 30, 2006.

Audit report on the City of Hazleton, Iowa for the year ended June 30, 2006.

Audit report on the City of Hazleton, Iowa for the year ended June 30, 2006.

O papel dos Portos no Desenvolvimento da Economia de Cabo Verde

Os Portos de Cabo Verde sempre tiveram um papel importante no desenvolvimento económico e social, isto porque facilitam a deslocação de pessoas e mercadorias entre as ilhas, de igual forma que contribuem para a minimização dos efeitos da descontinuidade territorial, facilitando a transferência de produtos e pessoas a um menor custo. É nesse contexto que o tema desenvolvido se justifica pelo impacto que a actividade portuária tem na economia de Cabo Verde. O Capítulo I faz uma abordagem sobre a Administração Portuária em Cabo Verde, onde se relata uma breve resenha histórica dos portos nacionais, o estilo da Autoridade Portuária e o papel do Estado no Sector Portuário, bem como os serviços prestados pelos Portos de Cabo Verde. O Capítulo II refere-se sobre o papel do Sector Portuário no desenvolvimento socioeconómico de Cabo Verde, no qual fez-se a caracterização desse Sector, o destaque da contribuição dos Portos no desenvolvimento do país e a ilustração do grau de importância do comércio externo na economia nacional. Ainda nesse Capítulo, fez-se referência à Segurança Portuária como sendo um elemento fundamental para o desenvolvimento económico dos Portos de Cabo Verde e destacou-se as Estratégias de Marketing que a Enapor vem adoptando como instrumento de Gestão para vender a imagem da Empresa. O 3º e último Capítulo enfatiza a relevância do Porto Grande, um dos portos principais que apresenta a melhor infra-estrutura portuária de Cabo Verde. Destacou-se o efeito económico provocado pela actividade portuária na economia regional, o estágio de desenvolvimento da cidade do Mindelo, como consequência da evolução do Porto Grande, e ainda salientou-se a localização geográfica do Porto Grande em relação aos portos dos países limítrofes. Por último, fez-se uma análise SWOT, tendo-se destacado os principais pontos fortes do Porto e realçando algumas perspectivas futuras, tendo em conta os desafios que a Administração do Porto, como entidade gestora, persegue.The Cape Verdean Ports have always had an important role in economic and social development as they facilitate the transfer of people and merchandise among the islands. The same way they reduce the effect of territorial discontinuity, facilitating the transfer of cargo and people at low costs. Thus the addressed theme is justified by the impel Port activities provide to the economy in Cape Verde. This work is divided into three chapters: Chapter one introduces the Ports Administration in Cape Verde and a short history overview is set up on the topic. The management method and or the role of the National Govern concerning the port sector as well the services offered by these Ports are also stated. Chapter two refers to the role of the Port Sector in the socio-economic developing process in Cape Verde and some characteristics concerning this Sector. Emphasis is put on the contribution the Ports provide to the development of the country and the great importance of the extern trade in national economy. In addition, this chapter deals with port security as an essential factor to economic development of the Cape Verdean Ports. Marketing strategies adopted by ENAPOR as managing instruments in order to put on the market a good image of the enterprise is also addressed. Chapter three brings in the relevance of Porto Grande, one of the main Ports in Cape Verde which in fact has the best infrastructures. The effect on regional economy by the activities of the Port and the development moment in Mindelo city is considered as consequence of Porto Grande progress. The geographic location of the harbour and other harbours in near countries is also studied. Finally, a SWOT analysis is introduced, the main strong points as well some future prospective considering challenges of the harbour are pointed out.

Audit report on the City of Wall Lake, Iowa for the year ended June 30, 2006.

Audit report on the City of Wall Lake, Iowa for the year ended June 30, 2006.

Audit report on the City of Grimes, Iowa for the year ended June 30, 2006.

Audit report on the City of Grimes, Iowa for the year ended June 30, 2006.

Audit report on the City of Council Bluffs, Iowa for the year ended June 30, 2006.

Audit report on the City of Council Bluffs, Iowa for the year ended June 30, 2006.

Audit report on the City of Center Point, Iowa for the year ended June 30, 2006.

Audit report on the City of Center Point, Iowa for the year ended June 30, 2006.