Evaluation of the State Highway System and Road Use Tax Fund (RUTF), 2003

This report was prepared by a committee of city, county and state representatives. The committee met throughout 2002 with the purpose of reviewing and making recommendations to improve the efficiency and operation of Iowa's road and street system. This report is referenced in SF 451 and in Code Section 306.8A.

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.

Iowa Water Pollution Control Works and Drinking Water Facilities Financing Programs (Joint Programs of the Iowa Finance Authority and the Iowa Department of Natural Resources), Independent Auditor's Reports Financial Statements and Supplemental Information Schedule of Findings, June 30, 2003

State Agency Audit Report

Iowa Lottery Authority (Previously known as the Lottery Division of the Department of Revenue and Finance), Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2004

State Agency Audit Report

Iowa State Fair Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, October 31, 2004

State Agency Audit Report - Special Investigation

Iowa Water Pollution Control Works and Drinking Water Facilities Financing Programs, (Joint Programs of the Iowa Finance Authority and The Iowa Department of Natural Resources), Independent Auditor's Reports, Financial Statements and Supplemental Information, June 30, 2004

State Audit Reports

Iowa Lottery Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

State Audit Reports

Iowa State Fair Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings for the Year Ending October 31, 2005

Audit report of the Iowa State Fair Authority for the year ending October 31, 2005

Iowa State Fair Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, October 31, 2005

State Audit Reports

Great River Regional Waste Authority, Auditor of State's Report, For the Period July 1, 2002 through June 30, 2003, and Selected Activity through June 30, 2005

Other Audit Reports

Iowa Water Pollution Control Works and Drinking Water Facilities Financing Programs, (Joint Programs of the Iowa Finance Authority and the Iowa Department of Natural Resources), Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

State Audit Reports

Iowa Lottery Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2006

State Audit Reports

Study of Iowa's Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa Legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (DOT) to conduct a study of current Road Use Tax Fund (RUTF)revenues, and projected roadway construction and maintenance needs.

Audit report on the Great River Regional Waste Authority for the years ended June 30, 2005 and 2006

Audit report on the Great River Regional Waste Authority for the years ended June 30, 2005 and 2006.

Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs. With input from Iowa’s cities, counties and other interested groups, the Iowa DOT completed this report for submittal to the legislature.