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

City Audit Report

City of Hartford, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

City Audit Report

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

City Audit Report

City of Palo, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

City Audit Report

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

City Audit Report

E85 Retail Station Locations in Iowa

House File 2754, relating to renewable fuel and energy, was enacted on May 30, 2006. The Act established goals and incentives for the use of renewable fuel, including E85 gasoline (85 percent ethanol and 15 percent gasoline). Section 33 of the Act states: Sec. 33. DEPARTMENTAL STUDY – E85 GASOLINE AVAILABILITY. The state department of transportation and the department of natural resources shall cooperate to conduct a study to provide methods to inform persons of the availability of E85 gasoline offered for sale and distribution by retail dealers of motor fuel in this state, including the location of each retail motor fuel site where a retail dealer offers E85 gasoline for sale and distribution. The department's study shall include methods for identifying those locations for the convenience of the traveling public including but not limited to the identification of those locations on roadside signs and on the official Iowa map published pursuant to section 307.14. The departments shall jointly prepare and deliver a report to the governor and general assembly, which includes findings and recommendations, not later than January 10, 2007.

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

City Audit Report

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

City Audit Report

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.