In this case, ISU Extension collaborated with the accounting department in the College of Business and upper level undergraduate and graduate students on how to convert Iowa city or county accounting records from a pure cash basis to a modified accrual basis. One or more students were employed by participating counties or cities for 12 weeks during the summer. The specific class of participants depends on the subject of the governmental service training. This training aids and supports cities and counties in complying with legislative requirements for the management of local government. The program format is tailored to the specific subject, application, time frame and client requirements.
Materials used are dependent on topic covered.
The education and training is provided in conjunction with the county auditor and county attorney of the appropriate county. The training is provided upon request of the trustees, usually every other year. Sessions are usually held in the county courthouse. Counties have between 12 and 32 townships. The county auditors and county attorneys describe and explain the relationship between county government and the township.