Audit report on Carroll County, Iowa for the year ended June 30, 2006

Audit report on Carroll County, Iowa for the year ended June 30, 2006

Agreed upon procedures report of the Protective Payee Program of Lee County as of February 15, 2007

Agreed upon procedures report of the Protective Payee Program of Lee County as of February 15, 2007

Audit report on Page County, Iowa for the year ending June 30, 2006

Audit report on Page County, Iowa for the year ending June 30, 2006

Jackson County Sanitary Disposal Agency independent auditor's reports, basic financial statements and required supplementary information, schedule of findings, June 30, 2006

Audit report on the Jackson County Sanitary Disposal Agency for the year ended June 30, 2006

Report on a special investigation of the Dallas County Jail for the period July 31, 2000 through February 5, 2007

Report on a special investigation of the Dallas County Jail for the period July 31, 2000 through February 5, 2007

Audit report on Fremont County, Iowa for the year ended June 30, 2006

Audit report on Fremont County, Iowa for the year ended June 30, 2006

Special investigation of the Crawford County Conservation Department for the period January 25, 2002 through December 7, 2006

Special investigation of the Crawford County Conservation Department for the period January 25, 2002 through December 7, 2006

Audit report on Montgomery County, Iowa for the year ended June 30, 2006

Audit report on Montgomery County, Iowa for the year ended June 30, 2006

Audit report on Jackson County, Iowa for the year ended June 30, 2006

Audit report on Jackson County, Iowa for the year ended June 30, 2006

Audit report on Palo Alto County, Iowa for the year ended June 30, 2006

Audit report on Palo Alto County, Iowa for the year ended June 30, 2006

Audit report on Clinton County, Iowa for the year ended June 30, 2006

Audit report on Clinton County, Iowa for the year ended June 30, 2006

Audit report on Monona County, Iowa for the year ended June 30, 2006

Audit report on Monona County, Iowa for the year ended June 30, 2006

Audit report on Dickinson County, Iowa for the year ended June 30, 2006

Audit report on Dickinson County, Iowa for the year ended June 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 2006

Audit report on the Dubuque County Fair Association for the year ended September 30, 2006

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.