"This agreed-upon procedures engagement was performed by: Michelle B. Meyer, CPA; Manager Darryl J. Brumm, CPA, Senior Auditor II; Emma L. McGrane, Assistant Auditor."--page 11. Date of cover letter for report's release by the State Auditor: October 13, 2014. "1422-0910-EP0P"--page 1. Original URL for the report on the Office of the Auditor of State's website: http://auditor.iowa.gov/reports/1422-0910-EP0P.pdf
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