Audit report on the City of State Center, Iowa for the year ended June 30, 2014

Audit report on the City of State Center, Iowa for the year ended June 30, 2014

The impact of authority advice and accountability on auditors' decision to recognise norm-violating transactions.

Auditors face the difficult responsibilty to approve companies' financial accounting information reliably. They are trained to work according to accounting standards that are designed to help them in their decision making. Yet, auditors do not work in a social vacuum and are thus subject to various influences. One important source of influence at work is authority figures (e.g., experts, supervisors). On this background, we examined within two studies the impact of (1) authority advice to comply with accounting standards or to additionally maximize profits and (2) of participants' accountability for their decision. In Study 1, (n = 184 accounting students), participants who were advised by an authority to comply with accounting standards had a lower probability to recognise transactions that violated those standards than participants who were advised to comply but also to maximise profit. However, holding participants accountable for their decision reduced the difference between the two groups. In Study 2, (n = 58 managers), we again found an interaction between authority advice and accountability. But unlike the first study, participants only showed a lower probability to recognise transactions that violated accounting standards when they were held accountable and when the authority only advised them to comply with the standards. We discuss our results in light of unethical decision making and different norms or pressures to which managers may be exposed but students may not.

Audit report on the City of Center Point, Iowa for the year ended June 30, 2014

Audit report on the City of Center Point, Iowa for the year ended June 30, 2014

Report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2014

Report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2014

Library-instructional materials center skills, 1968

The School Library-Instructional Materials Center should be designed to serve the total curriculum of a school. Much of a teacher's learning comes when he works with a librarian to provide his students wit the necessary and appropriate skills for a unit of s study.

Audit report on the Muscatine Agricultural Learning Center for the year ended December 31, 2014

Audit report on the Muscatine Agricultural Learning Center for the year ended December 31, 2014

West 1 St Street/ IA 57 from Highland Drive to Center Street/Franklin Street, Blackhawk County, Iowa, Project # STP-57-2(28)--2C-07, Environmental Assessment and Section 4(f) De Minimis Impact Finding, 2015

From Proposed Action: "Iowa Northland Regional Council of Governments (INRCOG) and the City of Cedar Falls, in coordination with the Iowa Department of Transportation (Iowa DOT) and the Federal Highway Administration (FHWA), are proposing to upgrade and modernize an approximate 4,900-foot segment of Iowa Highway 57 (IA 57), locally known as West 1st Street, in Cedar Falls, Black Hawk County, Iowa."

Agreed-upon procedures report on the City of Dallas Center, Iowa for the period July 1, 2014 through June 30, 2015

Agreed-upon procedures report on the City of Dallas Center, Iowa for the period July 1, 2014 through June 30, 2015

1228-013 Center Lake Watershed Final Report

A targeted approach is being used in the Iowa Great Lakes Watershed with a keystone project featured within this project application in the heavily urbanized Center Lake Watershed. As identified in the Iowa Great Lakes Watershed Management Plan, urban runoff is the only remaining watershed concern in the Center Lake Watershed as the map in the attachments clearly shows. Fully one third of the watershed concerns of Center Lake will be treated through the installation of 7 keystone urban practices and will remove 63 pounds of phosphorous from entering the lake annually. Due to the interconnectedness of the Iowa Great Lakes (IGL), the watershed has been broken down into sub units called Resource Management Areas (RMA's) for priority practice implementation. This project will mesh with the existing Iowa Great Lakes Watershed Management Plan by reducing pollutant loads from the highest priority RMA's which are resulting in impaired water bodies. The majority of the funding needed for the specific practices specified in this proposal has already been secured through the Iowa DNR Section 319 and Lake Restoration Programs, The Water Quality Commission and the City of Spirit Lake. This funding request will simply bring the overall cost of these keystone practices into the range of affordability for the committed funders and the City of Spirit Lake

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015

Report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2015

Report on the Iowa Department of Human Services – Central Distribution Center for the year ended June 30, 2015

Aging and Disability Resource Center and MHDS Commission Home Modification Assistance Program Plan, December 2015

This report was prepared as a directive to Aging and Disability Resource Centers and The Mental Health and Disability Commission to jointly develop a plan for a home modification assistance program to provide grants and individual income tax credits to assist with expenses related to the making or permanent home modifications that permit individual with a disability to remain in the homes.

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2015

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2015

Audit report on the City of Guthrie Center, Iowa for the year ended June 30, 2015

Audit report on the City of Guthrie Center, Iowa for the year ended June 30, 2015