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

Perry Municipal Waterworks, Independent Auditor's Report, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2006

Other Audit Reports - Utilities

Adair County Sanitary Landfill and Recycling Center, Independent Auditor's Reports, Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2006

Other Audit Reports - 28E Organizations

Page County Landfill Association, Independent Auditor's Reports, Basic Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2006

Other Audit Reports - 28E Organizations

Presentation and treatment outcome of diverticulitis in younger adults: a different disease than in older patients?

PURPOSE: The severity and most appropriate treatment of diverticulitis in young patients are still controversial. The aim of this study is to compare young patients (<or=50 years) with older patients (>50 years) regarding clinical and radiologic parameters of acute left colonic diverticulitis and to determine whether differences exist in presentation and treatment. METHODS: We reviewed medical records of 271 consecutive patients with left colonic acute diverticulitis admitted to our institution from 2001 through 2004: 71 patients were aged 50 years or younger and 200 patients were older than 50. Clinical and radiologic parameters were analyzed. Conservative treatment was standardized, and included antibiotic therapy and bowel rest. Criteria for emergency surgical treatment were diffuse peritonitis, pneumoperitoneum, and septic shock. RESULTS: Conservative treatment alone was successful in 64 patients (90.1%) in the younger group and in 152 patients (76%) in the older group (P = .017). The percentage of patients requiring surgery at admission or during the hospital stay was significantly lower in younger than in older patients (5.6% vs 20.5%, P = .007), and the percentage of patients requiring emergency end colostomy was higher (although not significantly) in the older group (1.4% vs 9.0%, P = .059). No differences in rate of successful conservative treatment were observed between patients with a first episode and those with recurrence in either age group (P = .941 in the younger group; P = .227 in the older group). CONCLUSION: Young age is not a predictive factor of poor outcome in the management of first or recurrent episodes of acute diverticulitis. Patients older than 50 years more frequently need emergency surgical treatment.

Iowa Adult Literacy Program Benchmark Presentation, 2005

The purpose of this publication is to present the Executive Summary Program Year 2005 report on Iowa’s adult literacy program benchmarks.1 The passage of the Workforce Investment Act (WIA) of 1998 [Public Law 105-220] by the 105th Congress ushered in a new era of collaboration, coordination, cooperation and accountability. The overall goal of the Act is “to increase the employment, retention, and earnings of participants, and increase occupational skill attainment by participants, and, as a result improve the quality of the workforce, reduce welfare dependency, and enhance the productivity and competitiveness of the Nation.”

Iowa Budget Report Associated Financial Documents, January 2005

This report is of the financial documents, statements of federal funding.

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

Perry Community School District, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, June 30, 2006

Community School District Audit Report

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

City Audit Report

A importância da demonstração do fluxo de caixa e o paradigma da utilidade

No contexto mundial, em virtude da complexidade da economia, da expansão e competitividade dos mercados, verifica-se uma crescente necessidade das empresas em buscarem instrumentos que as auxiliem no planeamento e controle de seus recursos para que estes sejam usados de maneira adequada, a fim de salvaguardar a actividade empresarial e alcançar o objectivo almejado pela empresa. O sucesso empresarial demanda cada vez mais o uso de práticas financeiras apropriadas. A realidade aponta para gestores sedentos de informações relevantes que irão auxiliar o seu processo decisório. Assim sendo, o trabalho ora intitulado: A Importância do Fluxo de Caixa, e o paradigma da utilidade foi elaborado através de pesquisa bibliográfica e exploratória sobre o assunto em questão, tendo como base artigos, livros e dissertações. O seu objectivo principal é enfatizar a importância do demonstrativo de Fluxo de Caixa como ferramenta para os gestores obterem eficiência na administração financeira da sua entidade. Para tanto, iniciamos com uma resenha histórica do mapa em estudo. Num segundo momento fazemos um enquadramento teórico onde referimos ao conceito de fluxo de caixa, seus objectivos, as suas normas legais nacionais e internacionais, e a presença da demonstração de fluxo de caixa no mercado Cabo-verdiano antes de 2009. Em seguida temos a metodologia de elaboração do mapa, onde fazemos referências ao aspecto conceptual, aos métodos de elaboração o método directo e indirecto, as vantagens e desvantagens sem deixar de lado o paradigma da utilidade do mapa. Finalizando, apresentamos uma parte prática onde o objectivo é expressar em números tudo o que foi divulgado teoricamente. In the global context, along with the virtue of the economic complexity, from the expansion and the competition of the markets, there is an essential increase of the companies looking forward for instruments that will assist them in planning and control the resources so that these would be used in the most adequate way, in a way to guaranty company’s activity and to accomplish the objectives intended by the company. Company’s success requires more and more the use of appropriated financial practice. The reality demonstrates managers eager for relevant information that will support his/her process of decision. So therefore the work entitled “The Importance of Cash Flow” and its paradigm of utility was elaborated according to the bibliographic and exploratory research about the topic in question, having as support articles, books and dissertations. Its main objective is to emphasize the importance of the Cash Flow Statement as an instrument for the managers to obtain efficiency in the financial management of its corporation. For that, we start with an historical review of the statement in study. Secondly we make a theoretical approach where we reflect on the Cash Flow, its objectives, its national and international official standards and the statement of Cash Flows in Cape Verdean market before 2009. After that, there is the methodology of the design of the statement, where we refer to the conceptual aspects, the direct and indirect methods of design, the advantages and disadvantages without letting out the paradigm of utility of the statement. Finally, we present a practical case illustrating in numbers the whole thing that was presented theoretically.