A management audit report on Interstate Power and Light Co. (IPL) accepted yesterday by the Iowa Utilities Board recommended that IPL should "require more resources for measuring the performance of the lead executive in Iowa," referring to CEO Tom Aller. The 354-page report was compiled by the Liberty Consulting Group; the audit review was sought by the board as part of its January 2011 final decision and order in IPL's most recent electric rate case.The audit report also recommended that IPL establish a board to oversee planning and execution of its "very large capital program over the next few years." The board did not comment on the report but requested that IPL file an initial progress report by April 1 and a subsequent report by Oct. 1, 2013, regarding its approach to implementing the recommendations.