Audit report of the Iowa Public Employees' Retirement System (IPERS) as of June 30, 2010 and 2009

Audit report of the Iowa Public Employees' Retirement System (IPERS) as of June 30, 2010 and 2009

Audit report of the Iowa Public Employees’ Retirement System for the year ended June 30, 2010

Audit report of the Iowa Public Employees’ Retirement System for the year ended June 30, 2010

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Legacy and I-Que Pension Administration Systems for the period May 16, 2011 through June 16, 2011

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Legacy and I-Que Pension Administration Systems for the period May 16, 2011 through June 16, 2011

Iowa Public Employees' Retirement System Member Handbook, September 2011

The IPERS Member Handbook summarizes the retirement plan that is provided for most employees of Iowa’s schools, cities, counties, townships, state agencies, and other governmental units. This publication explains the rights and benefits of IPERS membership in as clear and useful a manner as possible; however, it is not intended to be a complete presentation of the IPERS law and policies. Benefits provided under IPERS differ for Special service members—sheriffs, deputy sheriffs, and those working in other protection occupations, such as firefighters, police, correctional officers, and conservation officers. This publication explains what these differences are. To help you find information that applies only to you, IPERS also publishes a variety of booklets and brochures to guide you through IPERS benefits at specific stages of your career, from membership enrollment to retirement. These educational resources are available for viewing or printing from our website at www.ipers.org. You may also contact IPERS and request a free printed copy. Alternative formats containing the information in this publication are available upon request. Note: This publication reflects the law as of July 2011. Some provisions will become effective at later dates, as noted. Any inconsistencies or inadvertent omissions will be resolved in favor of the law.

Public Employees Leadership Institute, August 2011

The mission of the Iowa Local Technical Assistance Program (LTAP) at the Institute for Transportation (InTrans) is to foster a safe, efficient, and environmentally-sound transportation system by improving skills and knowledge of local transportation providers through training, technical assistance, and technology transfer, thus improving the quality of life for Iowans.

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

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

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.

Audit report of the Iowa Public Employees’ Retirement System (IPERS) as of June 30, 2012 and 2011, for the years then ended

Audit report of the Iowa Public Employees’ Retirement System (IPERS) as of June 30, 2012 and 2011, for the years then ended

Iowa Public Employees Retirement System Strategic Plan, 2012-2017

This report outlines the strategic plan for Iowa Public Employees Retirement System, goals and mission.

Comprehensive annual financial report of the Iowa Public Employees’ Retirement System for the Fiscal Year ended June 30, 1999

Report on the Iowa Public Employees’ Retirement System (IPERS) for the year ended June 30, 1999