Department of Commerce - Iowa Utilities Board, Performance Report, Performance Results Achieved for Fiscal Year 2015

This report highlights the services the IUB provided to Iowans, along with results achieved to ensure reliability, and to improve and expand utility service infrastructure in Iowa. This information is provided in accordance with the State of Iowa Accountable Government Act, Iowa Code chapter 8E. The two basic business functions of the IUB are utility regulation and compliance, and resource management. This report covers performance information for both of these areas.

Iowa Utilities Board Fiscal Year 2016 Regulatory Plan Pursuant to Executive Order Nine

The plan is prepared in compliance with Executive Order Number Nine, issued September 14, 1999. Section IV of that order defines a “regulatory action” as a potential rule that is currently under active consideration or development with the agency that the agency reasonably expects to issue in proposed or final form.

Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2015

Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2015

Iowa Board of Parole Annual Report for State Fiscal Year 2008 (July 1, 2007 – June 30, 2008), January 20, 2009

Annual report produced by Iowa Board of Parole

Iowa Board of Parole Annual Report for State Fiscal Year 2010 (July 1, 2009 – June 30, 2010) January 18, 2011

Annual report produced by Iowa Board of Parole

Iowa Board of Parole Annual Report for State Fiscal Year 2011 (July 1, 2010 – June 30, 2011) January 3, 2012

Annual report produced by Iowa Board of Parole

Iowa Board of Parole Annual Report for State Fiscal Year 2012, March 29, 2013

Annual report produced by Iowa Board of Parole

Fiscal Year 2015 Report on the Condition of Affirmative Action, Diversity, and Multi-cultural Programs in State Government and Fiscal Year 2016 Plan, September 30, 2015

Each agency is invited and encouraged to send a representative to a quarterly Department of Administrative Services State Recruitment Coordinating Committee “Committee” meeting. This Committee conducts strategic planning sessions to identify top goals and initiatives for the next 2-3 years.

The Highway Surveys Program A Summary Statement Fiscal 1977-1978, HR-198, 1978

This final report summarizes the activities of the archaeological surveys contract for primary roads, secondary roads, and urban systems. The contract is negotiated annually between the Iowa Department of Transportation and the University of Iowa. The information contained in this section of the report is composed of summaries abstracted from completed cultural resource reports on file with the Department of Transportation, the Office of Historic Preservation, and the Office of the State Archaeologist.

Fiscal Update, April 28, 2015

The Fiscal Division newsletter, published weekly during session and periodically during the interim.

Interrelation among Economic Growth, Income Inequality, and Fiscal Performance: Evidence from Anglo-Saxon Countries

The interrelation among economic growth, income inequality, and fiscal performance is very complex. The paper provides the analysis of the interrelations among these variables jointly by the structural VAR methodology, examining also transmission channels among them. This approach allows exploring dynamic interactions among them and feedback effects on each other. The empirical analysis is implemented for the Anglo-Saxon countries, the UK, the USA, and Canada. We find that income inequality has negative effect on economic growth in the case of the UK. The effect is positive in the cases of the USA and Canada. The increase in income inequality worsens fiscal performance for all the countries

Financiación autonómica y tributos cedidos: El impuesto de Sucesiones y Donaciones como instrumento de competencia fiscal

Aquest treball té com a objecte l'estudi del finançament de les CCAA posant l'accent en la figura del tribut cedit com a font de finançament de les mateixes. Més concretament es farà un estudi de la naturalesa de l'impost sobre successions i donacions com a tribut que tanca el marc de la imposició directa a Espanya i la seva repercussió en el sistema tributari actual. En primer lloc, s'estudia el sistema de finançament autonòmic. Posteriorment s'analitza l'impost de successions i donacions. Finalment, s'exposen algunes conclusions i reflexions sobre el sistema actual de finançament, així com la regulació del referit impost.

The Effect of Tax Revenue Budgeting Errors on Fiscal Balance : Evidence from Swiss cantons

This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between 1980 and 2002, we estimate a single equation model on the fiscal balance, as well as a simultaneous equation model on revenue and expenditure. We use new data on budgeted and actual tax revenue to show that underestimating tax revenue significantly reduces fiscal deficits. Furthermore, we show that this effect is channeled through decreased expenditure. The effects of over and underestimation turn out to be symmetric.