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Entity	Type of Entity	Audit Category	Release Date	Period Ending	Firm
Clarke CSD	School	Special Investigation/Fraud	02/02/2012	06/30/2011	Office of Auditor of State
Melcher-Dallas	City	Special Investigation/Fraud	01/31/2012	06/30/2010	Office of Auditor of State
Conway	City	Special Investigation/Fraud	01/18/2012	03/08/2011	Office of Auditor of State
Cherokee County Solid Waste Commission	28E Organizations	Special Investigation/Fraud	01/17/2012	10/31/2011	Burkhardt & Dawson
Clay Central/Everly CSD	School	Special Investigation/Fraud	01/09/2012	06/30/2010	Office of Auditor of State
West Central CSD	School	Special Investigation/Fraud	11/28/2011	03/21/2011	Keith D. Oltrogge, CPA
Earlham Volunteer Fire and Rescue Association, Inc.	City	Special Investigation/Fraud	11/21/2011	04/30/2011	Short & Company, CPA, P.L.C.
Special Investigation of the City of Denison Fire Department	City	Special Investigation/Fraud	11/01/2011	03/31/2010	Office of Auditor of State
Webster County Telecommunications Board	28E Organizations	Special Investigation/Fraud	11/01/2011	01/28/2011	Office of Auditor of State
Lisbon CSD	School	Special Investigation/Fraud	10/07/2011	06/30/2011	Nolte, Cornman & Johnson, P.C.
Bremer County Sheriff's Office	County	Special Investigation/Fraud	10/05/2011	03/17/2011	Office of Auditor of State
Seymour CSD	School	Special Investigation/Fraud	07/31/2011	12/31/2010	TD & T CPA'S & Advisors
Interstate 35 CSD	School	Special Investigation/Fraud	07/14/2011	03/31/2010	Nolte, Cornman & Johnson, P.C.
Glenwood Hsp/Sc	State Agency	Special Investigation/Fraud	07/11/2011	06/30/2011	Office of Auditor of State
Garner	City	Special Investigation/Fraud	07/07/2011	02/22/2011	Office of Auditor of State
Lake Mills CSD	School	Special Investigation/Fraud	06/30/2011	12/31/2010	Office of Auditor of State
Stockton	City	Special Investigation/Fraud	06/30/2011	10/31/2010	Office of Auditor of State
Tama County	County	Special Investigation/Fraud	06/28/2011	12/31/2010	Office of Auditor of State
Adair	City	Special Investigation/Fraud	05/03/2011	07/31/2010	Office of Auditor of State
City of Modale Volunteer Fire Department	City	Special Investigation/Fraud	04/07/2011	01/31/2010	Office of Auditor of State
Humboldt	City	Special Investigation/Fraud	01/11/2011	06/10/2010	Office of Auditor of State
University of Northen Iowa Centralized Ticketing Office	University	Special Investigation/Fraud	12/28/2010	08/31/2010	Office of Auditor of State
Central Iowa Center for Independent Living	State Agency	Special Investigation/Fraud	12/14/2010	06/30/2009	Office of Auditor of State
Three Rivers Independent Living Corporation	State Agency	Special Investigation/Fraud	12/14/2010	06/30/2009	Office of Auditor of State
Film, Television and Video Project Production Program Administered by the Department of Economic Development	State Agency	Special Investigation/Fraud	10/26/2010	09/21/2009	Office of Auditor of State