Report on a special investigation of the City of Clearfield for the period August 1, 2006 through June 30, 2007

Report on a special investigation of the City of Clearfield for the period August 1, 2006 through June 30, 2007

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2007

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2007

Audit report on the City of Carlisle, Iowa for the year ended June 30, 2007

Audit report on the City of Carlisle, Iowa for the year ended June 30, 2007

Audit report on the City of Dike, Iowa for the year ended June 30, 2006

Audit report on the City of Dike, Iowa for the year ended June 30, 2006

Audit report on the City of West Branch, Iowa for the year ended June 30, 2007

Audit report on the City of West Branch, Iowa for the year ended June 30, 2007

Reaudit report on the City of Keosauqua for the period July 1, 2003 through June 30, 2004

Reaudit report on the City of Keosauqua for the period July 1, 2003 through June 30, 2004

Audit report on the City of Grimes, Iowa for the year ended June 30, 2007

Audit report on the City of Grimes, Iowa for the year ended June 30, 2007

Audit report on the City of LeClaire, Iowa for the year ended June 30, 2007

Audit report on the City of LeClaire, Iowa for the year ended June 30, 2007

Audit report on the City of Carter Lake, Iowa for the year ended June 30, 2007

Audit report on the City of Carter Lake, Iowa for the year ended June 30, 2007

Audit report on the City of Wilton, Iowa for the year ended June 30, 2007

Audit report on the City of Wilton, Iowa for the year ended June 30, 2007

Audit report on the City of Nevada, Iowa for the year ended June 30, 2007

Audit report on the City of Nevada, Iowa for the year ended June 30, 2007

Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

Records of Anopheles (Nyssorhynchus) (Diptera, Culicidae) in artificial containers in Ribeirão Preto City, State of São Paulo, Brazil

Thirty immatures of Anopheles darlingi Root, Anopheles argyritarsis Robineau-Desvoidy and Anopheles rondoni (Neiva & Pinto) (were found in an artificial lagoon situated near Pardo River, in Ribeirão Preto City, State of São Paulo, Brazil. The presence of immatures of Anopheles darlingi breeding in a lagoon is suggestive of the potential capacity of that species to adapt and occupy new habitats and to invade urban areas along the species distribution range and also disperse to new localities.