The Iowa Department of Agriculture and Land Stewardship (IDALS) has not acted on advice to improve its management of financial transactions and databases “to prevent losses from employee error or dishonesty.”

For ten years running, under three different state auditors, reports have warned Iowa Secretary of Agriculture Mike Naig or his predecessor Bill Northey that the IDALS accounting system does not conform to best practices and does not ensure that some divisions are collecting and depositing fees appropriately.

IDALS leaders have responded to each report with boilerplate excuses and non-sequiturs, instead of changing internal procedures to address the concerns.

A year ago this week, State Auditor Mary Mosiman released the findings from her office’s only examination of the wide-ranging scandal surrounding former Iowa State University President Steven Leath’s use of university-owned airplanes.

To say the self-styled “taxpayer’s watchdog” failed to properly investigate Leath’s personal trips on the taxpayer’s dime would be an understatement.

Mosiman did not try to find out how many times Leath misused ISU’s airplanes or how much his personal travel cost the university. Because the auditor looked the other way, Iowans will never know the scope of a top official’s misconduct at a large public institution.

Only a few days after launching his general-election advertising blitz, U.S. Senator Chuck Grassley started running a 30-second commercial attacking his Democratic challenger Patty Judge. I enclose the video and transcript below, along with the response from the Judge campaign.

Grassley did not run any negative commercials during his 2010 re-election bid. In fact, I am fairly certain you’d have to go back to the 1980s to find any attack ads paid for by Grassley’s campaign. UPDATE/CORRECTION: I’ve been told Grassley ran one negative spot against Democratic challenger David Osterberg in 1998, saying (among other things) that the former Iowa lawmaker had been educated in socialist Sweden. SECOND UPDATE: Osterberg confirmed Grassley ran negative advertising in his race, but he recalls that the commercial was on radio rather than television. Scroll to the end of this post for details.

Incumbents who are not worried about the election typically stick to positive messages in their paid media. The last four public polls of Iowa’s U.S. Senate race have found Grassley ahead of Judge by 45 percent to 38 percent (CBS/YouGov), 51 percent to 42 percent (Quinnipiac), and 52 percent to 42 percent (Suffolk and Marist). Those are smaller leads than the senator has had over previous Democratic challengers.

SEPTEMBER 2 UPDATE: The Washington Post’s James Hohmann called Grassley’s ad “another very telling sign of how scared Senate Republicans are running right now,” adding that the attack was “thin gruel.”

The commercial hits former Lt. Gov. Patty Judge for not voluntarily taking a pay cut when the Great Recession led to a state budget deficit. Grassley, of course, has accepted many pay increases when the federal deficit was much larger…

Grassley’s campaign manager Bob Haus told KCCI-TV that the ad “states just the facts pure and simple” and that Grassley will run more commercials focused on Judge’s record.

Governor Terry Branstad announced this morning that Mary Mosiman will be Iowa’s new state auditor. She replaces David Vaudt, who resigned last month to become chairman of the Governmental Accounting Standards Board.

Mosiman served as Story County Auditor for ten years before Matt Schultz hired her to run the elections division of the Iowa Secretary of State’s office. She is a certified public accountant, which Branstad said was a “major requirement” as he searched for Vaudt’s successor.

After the jump I’ve posted the governor’s press release, containing more background on Mosiman. She will serve as auditor until after next year’s elections. I assume she will become the Republican nominee for state auditor in 2014 as well. I have not heard yet about any Democrat planning to run for that office. Iowa Democrats did not field a candidate against Vaudt in 2006. Jon Murphy launched his 2010 campaign less than five months before the general election.

David Vaudt announced today that he is resigning as Iowa’s state auditor to become chairman of the Governmental Accounting Standards Board.  

State Senator Tom Courtney has requested state and federal audits of Iowa Secretary of State Matt Schultz’s decision to use federal Help America Vote Act funds to pay for a full-time criminal investigator focusing on suspected voter fraud.