Iowa State Railroad Map, July 1, 2010

Iowa railroad map of Iowa trains.

New IPERS Members Iowa Public Employees’ Retirement System, February 2012

The IPERS plan is a defined benefit pension plan. The lifetime monthly benefit you receive is predictable and stable because it is calculated using a formula. Your benefits grow with you throughout your IPERS-covered employment. As your years of service and salary increase, your IPERS benefits grow too. IPERS, a public agency, was established for the sole purpose of providing a retirement plan to public employees throughout Iowa. As a public agency, IPERS’ goals are aligned with members’. IPERS benefits are designed to supplement personal savings and Social Security benefits in retirement. Benefits also offer financial protection for families in the event of death or disability.

Iowa Public Employees’ Retirement System 2001-2005 Experience Study, June 2006

The purpose of an actuarial valuation is to provide a timely best estimate of the ultimate costs of a retirement system. Actuarial valuations of IPERS are prepared annually to determine whether the statutory contribution rate will be sufficient to fund the System on an actuarial basis, i.e. the current assets plus future contributions, along with investment earnings will be sufficient to provide the benefits promised by the System to current members. The valuation requires the use of certain assumptions with respect to the occurrence of future events, such as rates of death, termination of employment, retirement age and salary changes to estimate the obligations of the System. The basic purpose of an experience study is to determine whether the actuarial assumptions currently in use are accurately predicting actual emerging experience. This information, along with the professional judgment of System personnel and advisors, is used to evaluate the appropriateness of continued use of the current actuarial assumptions. When analyzing experience and assumptions, it is important to realize that actual experience is reported short term while assumptions are intended to be long term estimates of experience.

Iowa's Public Employees Retirement System, Actuarial Valuation Report, June 2008

Report on the Iowa Public Employees’ Retirement System (IPERS) for the year ended June 30, 2008

2009 Iowa Railroad System Plan, 2009

The 2009 Iowa Railroad System Plan is intended to guide the Iowa Department of Transportation (DOT) in its activities of promoting access to rail transportation, helping to improve the freight railroad transportation system, expanding passenger rail service, and promoting improved safety both on the rail system and where the rail system interacts with people and other transportation modes. The Iowa DOT has been developing railroad transportation plans since the late 1970s. The original plan was prepared in 1978 during a time of crisis in the Iowa railroad system. Several large Iowa railroad carriers had filed for bankruptcy and were reorganizing both their businesses and physical systems. The 1978 plan was a guide for determining which railroad lines the state would partner with to preserve and improve the lines. In the 1970s, 1980s and 1990s, the railroad system mileage in Iowa was reduced from about

Iowa Railroad Activity Book, July 2005

Activity book for children about railroads produced by the Iowa Department of Transportation.

Audit report of the Iowa Public Employees’ Retirement System for the year ended June 30, 2011

Audit report of the Iowa Public Employees’ Retirement System for the year ended June 30, 2011

Part I. Iowa Railroad Investment Plan, 2009

The 2009 Iowa Railroad System Plan details the state’s role in providing and preserving adequate, safe and efficient rail transportation services to Iowans. The plan is intended to serve as a guide for decision makers and provides a basis for future Iowa DOT policy, funding priorities and programming decisions that affect rail transportation service in Iowa. The primary purpose of the 2009 Iowa Railroad System Plan is to guide the Iowa DOT in pursuing actions that maintain and improve railroad transportation in Iowa. The plan is a component of the Iowa Statewide Transportation Plan known as “Iowa in Motion.” This plan considers railroads from an intermodal perspective. Many commodities that move by rail also move by other modes (principally trucks) during part of their journey from origin to destination. The same is true of persons who use rail passenger service to make trips and who must also rely on other modes to access rail service. Therefore, railroads are part of larger intermodal freight and passenger transportation systems.

Part II. Iowa railroad resource guide, 2009

This section of the 2009 Iowa Railroad System Plan provides background information for the plan, grouped by topic. The resource guide also provides users with important information about the railroad industry and Iowa’s railroad system. The major topics covered below include: • Iowa’s railroad system and carriers. • Railroad freight and Iowa’s economy. • Rail passenger service and Iowa’s economy. • The safety of Iowa’s railroad system, including network safety and security, and railroad and communication interaction.

Part III. Iowa railroad resource guide, 2009

This section of the 2009 Iowa Railroad System Plan provides background information for the plan, grouped by topic. The resource guide also provides users with important information about the railroad industry and Iowa’s railroad system. The major topics covered below include: • Iowa’s railroad system and carriers. • Railroad freight and Iowa’s economy. • Rail passenger service and Iowa’s economy. • The safety of Iowa’s railroad system, including network safety and security, and railroad and communication interaction.

Public Employees Leadership Institute Final Report, August 2011

Public agencies in Iowa are continually challenged with reduced staff levels, reduced budgets, and increased expectations for services provided. Responding to these demands requires a well-informed and coordinated team that includes professionals, supervisors, technicians, lead workers, and workers. Becoming a coordinated team requires the training and interaction to produce a common foundation to build upon. In 2007, a training program did not exist in the state to provide this level of training for existing or upcoming managers and leaders of public agencies. The Iowa Local Technical Assistance Program (LTAP), in conjunction with Iowa public agency representatives, set out to provide that foundation by developing the Iowa Public Employees Leadership Academy, which was renamed the Public Employees Leadership Institute in July 2011. The Institute is an on-demand, online training program designed to create better (or new) leaders and supervisors for Iowa’s public agencies. The Institute provides a curriculum to train the next generation of leaders, who will replace existing leaders when retirements occur. Through the Institute, Iowa LTAP will provide a coordinated, structured, non-credit educational program available for a modest fee. The techniques and skills offered through the Institute can apply to all who wish to develop or sharpen their leadership and management abilities. This will be true whether the participants are employed in the public or private sector. The 14 courses that were developed and are being offered are as follows: Supervisory Techniques and Skills, Team Development, Communications Skills, Leadership Skills, Community Service/Customer Orientation, Legal Understanding, Fundamentals of Government, Finance, Resource Management, Operations and Maintenance, Basic Management, Emergency Management, Project Management, and Winter Maintenance Management.

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System I-Que Pension Administration System for the period June 18, 2012 through July 11, 2012

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System I-Que Pension Administration System for the period June 18, 2012 through July 11, 2012

Investigation of Earlham Community School District Employee’s Personal Use of a School Vehicle, July 6, 2012

We received a complaint in late September 2011 that an Earlham School District employee had borrowed a school vehicle for her personal use for one month, with the Superintendent’s permission. The school board had discussed the circumstances of the borrowed district vehicle in closed session. The complainant believed this was contrary to Iowa law and also believed no action had been taken against the school employee who borrowed the vehicle or the superintendent who allowed the personal use of the vehicle. He was aware the school district’s attorney reviewed the matter and determined the employee and superintendent violated no law or district policies. Since the school board discussed the matter only in closed session, it was unknown what, if any, discipline was taken against the employees and whether such actions were condoned by the district. We agreed to investigate to determine if the actions of school officials or employees violated Iowa law and if the response from the school board was appropriate.

Iowa Railroad Service Map, July 1, 2012

Iowa railroad service map of Iowa trains in color.