OFFICE OF AUDITOR OF STATE STATE OF IOWA Rob Sand …€¦ · city of westwood 369 0.000055%: 3,482...

OFFICE OF AUDITOR OF STATE STATE OF IOWA

State Capitol Building Des Moines, Iowa 50319-0006

Telephone (515) 281-5834 Facsimile (515) 281-6518

Rob Sand Auditor of State

NEWS RELEASE Contact: Marlys Gaston

FOR RELEASE March 14, 2019 515/281-5834

Auditor of State Rob Sand today released a report on the Iowa Public Employees’ Retirement

System (IPERS).

The report includes the audited Schedules of Employer Allocations and Collective Pension

Amounts Allocated by Employer required to comply with Governmental Accounting Standards

Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions. The

Schedules present each IPERS participating employer’s contributions and proportionate share of

the net pension liability, pension expense, deferred outflows of resources and deferred inflows of

resources for the regular, sheriffs and deputies and protection occupation membership groups as

of and for the year ended June 30, 2018.

A copy of the report is available for review on the Auditor of State’s web site at

https://auditor.iowa.gov/reports/audit-reports/.

# # #

https://auditor.iowa.gov/reports/audit-reports/

1960-5530-B001

IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM

INDEPENDENT AUDITOR’S REPORT SCHEDULES OF EMPLOYER ALLOCATIONS AND

COLLECTIVE PENSION AMOUNTS ALLOCATED BY EMPLOYER SCHEDULE OF FINDINGS

JUNE 30, 2018

2

Table of Contents

Page

Officials 3

Independent Auditor’s Report 5-6

Schedule Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer – Regular Membership Group 1 8-89 Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer – Sheriffs and Deputies Membership Group 2 92-97 Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer – Protection Occupation Membership Group 3 100-117

Notes to Schedules 119-135

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit Performed in Accordance with Government Auditing Standards 137-138

Schedule of Findings 139

Staff 140

3

Iowa Public Employees’ Retirement System

Officials

Term Name Title Expires

Investment Board

Voting Members:

Wayne Walter Chairperson April 30, 2019 Treasurer Michael Fitzgerald Vice Chairperson Ex Officio Member Mike Warmuth Member April 30, 2019 David Creighton Member April 30, 2021 Phyllis Peterson Member April 30, 2022 Marlene Sprouse Member April 30, 2023 Lisa Stange Member April 30, 2023

Nonvoting Members:

Representative Mary Mascher Member January 13, 2019 Representative Dawn Pettengill Member January 13, 2019 Senator Mark Lofgren Member January 13, 2019 Senator Matt McCoy Member January 13, 2019

IPERS

Donna M. Mueller Chief Executive Officer

Darla Iverson Chief Financial Officer

4






5

Independent Auditor’s Report

To the Members of the Iowa Public Employees’ Retirement System Investment Board:

Report on the Schedules

We have audited the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage, the total for all entities of the columns titled Net Pension Liability or Net Pension Liability/(Asset), Total Deferred Outflows of Resources, Total Deferred Inflows of Resources and Total Proportionate Share of Allocable Plan Pension Expense (specified column totals) included in the accompanying Schedules of Employer Allocations and Collective Pension Amounts Allocated by Employer (Schedules) of the Iowa Public Employees’ Retirement System (IPERS) for the regular, sheriffs and deputies and protection occupation membership groups as of and for the year ended June 30, 2018, and the related Notes to Schedules.

Management’s Responsibility for the Schedules

Management is responsible for the preparation and fair presentation of these Schedules in accordance with U.S. generally accepted accounting principles. This includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of Schedules that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage and the totals for the specified columns identified in the first paragraph of this report included in the Schedules based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage and the totals for the specified columns identified in the first paragraph of this report included in the Schedules are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage and the totals for the specified columns identified in the first paragraph of this report included in the Schedules. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the Schedules, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to IPERS’ preparation and fair presentation of the Schedules in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of IPERS’ internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the Schedules.

6

We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the Schedules referred to above present fairly, in all material respects, the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage, the total for all entities of the columns titled Net Pension Liability or Net Pension Liability/(Asset), Total Deferred Outflows of Resources, Total Deferred Inflows of Resources and Total Proportionate Share of Allocable Plan Pension Expense for all IPERS participating entities for the regular, sheriffs and deputies and protection occupation membership groups as of and for the year ended June 30, 2018, in accordance with U.S. generally accepted accounting principles.

Other Matter

We have audited, in accordance with U.S. generally accepted auditing standards, the financial statements of IPERS as of and for the year ended June 30, 2018, and our report thereon, dated December 7, 2018, expressed an unmodified opinion on those financial statements.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2019 on our consideration of IPERS’ internal control over the preparation of these Schedules and on our tests of compliance with certain provisions of laws, regulations and other matters. The purpose of that report is to describe the scope of our testing of internal control and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering IPERS’ internal control over financial reporting and compliance.

Restriction on Use

Our report, a matter of public record, is intended solely for the information and use of IPERS management, the Iowa Public Employees’ Retirement System Investment Board, IPERS Plan employers, their auditors and citizens of the State of Iowa and is not intended to be and should not be used by anyone other than these specified parties.


February 28, 2019

7

Iowa Public Employees’ Retirement System Regular Membership Group

___________________________________________________________________________________________________

See notes to Schedules.____________________________________________________________________________________________________

8

Employer ID # Employer Name

2018 Actual Employer

Contributions

Employer Allocation

Percentage **Net Pension

Liability (NPL)

Change in NPL due to 1%

Decrease in the Actuarial Assumed

Investment Return (6.00%)

00109 REGIONAL ENVIRONMENTAL IMPROVEMENT COMM (REIC) 19,872$ 0.002962% 187,368$ 318,001 00111 PAGE COUNTY SOIL & WATER CONSERVATION 5,045 0.000752% 47,566 80,729 00113 SIOUX CO. SOIL & WATER CONSER. DISTRICT 4,379 0.000653% 41,290 70,078 00114 LYON CO SOIL & WATER CONSERVATION DIST 554 0.000083% 5,224 8,866 00115 MID IOWA COMMUNITY ACTION INC (MICA) 288,697 0.043027% 2,722,015 4,619,807 00116 ADAIR CO SOIL & WATER CONSERVATION DIST 2,117 0.000316% 19,965 33,884 00119 MARION CO. SOIL & WATER CONSERVATION DIST 4,094 0.000610% 38,599 65,511 00121 HARRISON COUNTY LANDFILL COMMISSION 21,773 0.003245% 205,285 348,411 00123 SCOTT COUNTY SOIL & WATER CONS. DIST. 2,700 0.000402% 25,461 43,213 00124 HAMPTON - DUMONT COMMUNITY SCHOOL DIST 839,808 0.125165% 7,918,246 13,438,854 00128 BUCHANAN CO ECONOMIC DEVELOPMENT COMM 6,248 0.000931% 58,907 99,976 00131 PARKERSBURG ECONOMIC DEVELOPMENT 2,004 0.000299% 18,893 32,066 00132 FREMONT COUNTY SOIL & WATER CONS DIST 2,262 0.000337% 21,332 36,205 00133 COMMUNITY HOUSING INITIATIVES INC. 153,337 0.022853% 1,445,757 2,453,739 00137 CITY OF WESTWOOD 369 0.000055% 3,482 5,910 00138 GREEN BAY LEVEE & DRAINAGE DISTRICT 593 0.000088% 5,592 9,490 00140 SOUTHEAST IOWA REGIONAL AIRPORT AUTH 11,574 0.001725% 109,129 185,213 00141 AUDUBON COUNTY SOLID WASTE MANAGEMENT 9,792 0.001459% 92,321 156,687 00142 HARDIN COUNTY SOLID WASTE DISPOSAL COMM 29,257 0.004360% 275,856 468,183 00145 NEW OPPORTUNITIES, INC. 258,088 0.038465% 2,433,422 4,130,006 00147 WHAT CHEER PUBLIC LIBRARY 751 0.000112% 7,078 12,012 00148 AMANA COLONIES LAND USE DISTRICT 1,572 0.000234% 14,819 25,150 00149 STATE - DEPT OF CORRECTIONS/FT DODGE 145,934 0.021750% 1,375,956 2,335,274 00150 CEDAR COUNTY ECONOMIC DEVELOPMENT COMM. 482 0.000072% 4,547 7,717 00153 FERTILE PUBLIC LIBRARY 1,875 0.000279% 17,681 30,009 00155 HAMILTON COUNTY SEED 4,235 0.000631% 39,928 67,766 00173 CITY OF SAINT DONATUS 1,287 0.000192% 12,138 20,601 00174 CALHOUN COUNTY ECONOMIC DEVELOPMENT CORP 3,628 0.000541% 34,206 58,054 00177 WGML REFUSE COMMISSION 107 0.000016% 1,010 1,715 00182 IOWA COUNTY ENGINEERS ASSOCIATION 58,503 0.008719% 551,606 936,186 00189 GREENBELT HOME CARE 86,374 0.012873% 814,388 1,382,180 00195 IMPACT COMMUNITY ACTION PARTNERSHIP, INC 115,126 0.017158% 1,085,481 1,842,280 00196 SOUTHERN IOWA ECONOMIC DEV. ASSOC. 335,656 0.050026% 3,164,775 5,371,259 00197 SOUTH CENTRAL IOWA COMMUNITY ACTION 146,374 0.021816% 1,380,111 2,342,326 00198 OPERATION THRESHOLD INC. 205,118 0.030571% 1,933,985 3,282,360 00199 WEST CENTRAL COMMUNITY ACTION 378,380 0.056394% 3,567,604 6,054,941 00200 NORTH IOWA COMMUNITY ACTION ORGANIZATION 317,032 0.047250% 2,989,181 5,073,240 00201 MID-SIOUX OPPORTUNITY INC. 235,606 0.035115% 2,221,447 3,770,242 00202 COMMUNITY ACTION OF SOUTHEAST IOWA 231,739 0.034538% 2,184,982 3,708,354 00203 MATURA ACTION CORPORATION 177,906 0.026515% 1,677,409 2,846,900 00204 COMMUNITY ACTION AGENCY OF SIOUXLAND 334,102 0.049794% 3,150,122 5,346,390 00205 COMMUNITY ACTION OF EASTERN IOWA 233,001 0.034726% 2,196,880 3,728,547 00206 OPERATION NEW VIEW COMM. ACTION AGENCY 134,590 0.020059% 1,269,000 2,153,749 00208 HAWKEYE AREA COMMUNITY ACTION PROG. INC. 575,769 0.085812% 5,428,717 9,213,623 00210 CITY OF BALLTOWN 145 0.000022% 1,363 2,313 00213 CITY OF KINROSS 63 0.000009% 589 1,000 00215 REGIONAL TRANSIT AUTHORITY INC 136,292 0.020313% 1,285,047 2,180,982 00216 STATE - DEPT OF HUMAN SERVICES/CCUSO 193,882 0.028896% 1,828,042 3,102,555 00217 MANNING MUNICIPAL COMM & TV SYS UTILITY 8,662 0.001291% 81,672 138,615 00218 FREEPORT WATER AND SANITARY DISTRICT 1,213 0.000181% 11,436 19,408 00219 DES MOINES COUNTY SOIL & WATER CONS. DIS 4,906 0.000731% 46,253 78,500

Iowa Public Employees' Retirement System

Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer - Regular Membership Group

As of and for the year ended June 30, 2018

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________9 (Continued)


Increase in the Actuarial Assumed


Differences Between Expected

and Actual Experience

Changes of Assumptions

Difference Between Projected and Actual Investment Earnings on Pension Plan Investments

Total Deferred Outflows of Resources




Total Deferred Inflows of Resources

Total Proportionate

Share of Allocable Plan

Pension Expense

77,786 1,027 26,729 21,832 49,588 4,235 26,980 31,215 25,387 19,747 261 6,786 5,542 12,589 1,075 6,849 7,924 6,445 17,142 226 5,890 4,811 10,927 933 5,946 6,879 5,594 2,169 29 745 609 1,383 118 752 870 708

1,130,050 14,924 388,312 317,161 720,397 61,522 391,953 453,475 368,810 8,288 109 2,848 2,326 5,283 451 2,875 3,326 2,705

16,025 212 5,506 4,497 10,215 872 5,558 6,430 5,230 85,225 1,126 29,285 23,919 54,330 4,640 29,560 34,200 27,814 10,570 140 3,632 2,967 6,739 575 3,666 4,241 3,450

3,287,276 43,415 1,129,587 922,610 2,095,612 178,965 1,140,178 1,319,143 1,072,856 24,455 323 8,403 6,864 15,590 1,331 8,482 9,813 7,981 7,844 104 2,695 2,201 5,000 427 2,721 3,148 2,560 8,856 117 3,043 2,486 5,646 482 3,072 3,554 2,890

600,209 7,927 206,246 168,455 382,628 32,676 208,180 240,856 195,888 1,446 19 497 406 922 79 501 580 472 2,321 31 798 652 1,481 126 805 931 758

45,305 598 15,568 12,715 28,881 2,466 15,714 18,180 14,786 38,327 506 13,170 10,757 24,433 2,087 13,294 15,381 12,509

114,522 1,512 39,353 32,142 73,007 6,235 39,722 45,957 37,376 1,010,240 13,342 347,143 283,535 644,020 54,999 350,398 405,397 329,708

2,938 39 1,010 825 1,874 160 1,019 1,179 959 6,152 81 2,114 1,727 3,922 335 2,134 2,469 2,008

571,231 7,544 196,289 160,322 364,155 31,099 198,129 229,228 186,430 1,888 25 649 530 1,204 103 655 758 616 7,340 97 2,522 2,060 4,679 400 2,546 2,946 2,396

16,576 219 5,696 4,652 10,567 902 5,749 6,651 5,410 5,039 67 1,732 1,414 3,213 274 1,748 2,022 1,645

14,201 188 4,880 3,986 9,054 773 4,925 5,698 4,635 419 6 144 118 268 23 145 168 137

229,000 3,024 78,690 64,271 145,985 12,467 79,428 91,895 74,738 338,095 4,465 116,177 94,890 215,532 18,406 117,267 135,673 110,343 450,640 5,952 154,851 126,477 287,280 24,534 156,303 180,837 147,074

1,313,863 17,352 451,475 368,750 837,577 71,529 455,708 527,237 428,800 572,956 7,567 196,881 160,806 365,254 31,193 198,727 229,920 186,993 802,898 10,604 275,895 225,342 511,841 43,711 278,482 322,193 262,039

1,481,098 19,561 508,941 415,687 944,189 80,634 513,713 594,347 483,380 1,240,964 16,389 426,425 348,290 791,104 67,560 430,423 497,983 405,009

922,238 12,180 316,903 258,836 587,919 50,208 319,875 370,083 300,987 907,100 11,980 311,701 254,588 578,269 49,384 314,624 364,008 296,047 696,380 9,197 239,293 195,447 443,937 37,912 241,536 279,448 227,275

1,307,780 17,272 449,384 367,043 833,699 71,198 453,598 524,796 426,815 912,039 12,045 313,399 255,974 581,418 49,653 316,337 365,990 297,659 526,828 6,958 181,031 147,860 335,849 28,681 182,728 211,409 171,939

2,253,743 29,765 774,440 632,538 1,436,743 122,698 781,702 904,400 735,545 566 7 194 159 360 31 196 227 185 245 3 84 69 156 13 85 98 80

533,490 7,046 183,320 149,730 340,096 29,044 185,039 214,083 174,113 758,915 10,023 260,781 212,998 483,802 41,317 263,227 304,544 247,684 33,906 448 11,651 9,516 21,615 1,846 11,760 13,606 11,066 4,747 63 1,631 1,332 3,026 258 1,647 1,905 1,549

19,202 254 6,598 5,389 12,241 1,045 6,660 7,705 6,267

DEFERRED OUTFLOWS OF RESOURCES

(Excluding Employer Specific Amounts) *

DEFERRED INFLOWS OF RESOURCES


___________________________________________________________________________________________________


10



Contributions

Employer Allocation


Liability (NPL)







00221 MAR-MAC UNIFIED POLICE DISTRICT 41 0.000006% 383 650 00223 MONROE COUNTY SOIL AND WATER CONS. DIST. 4,125 0.000615% 38,897 66,017 00226 APPANOOSE COUNTY SOIL AND WATER DISTRICT 2,098 0.000313% 19,781 33,572 00234 THE COMMUNITY AGENCY 44,427 0.006621% 418,882 710,927 00240 MONTGOMERY SOIL & WATER CONS. DISTRICT 1,342 0.000200% 12,657 21,481 00241 INDEPENDENCE LIGHT & POWER TELECOMM 44,417 0.006620% 418,792 710,774 00242 NODAWAY VALLEY COMMUNITY SCHOOL DISTRICT 427,160 0.063664% 4,027,532 6,835,531 00245 CHARLES CITY AREA DEVELOPMENT CORP 11,350 0.001692% 107,012 181,621 00250 KOSSUTH COUNTY ECONOMIC DEVELOPMENT CORP 20,245 0.003017% 190,887 323,973 00256 LOUISA SOIL & WATER CONSERVATION DIST 976 0.000146% 9,207 15,626 00269 MILLS COUNTY SOIL AND WATER 380 0.000057% 3,587 6,087 00270 LUCAS COUNTY SOIL & WATER CONS DISTRICT 5,854 0.000872% 55,191 93,671 00278 AGWSR COMMUNITY SCHOOL DISTRICT 426,511 0.063567% 4,021,419 6,825,156 00279 WEST CENTRAL VALLEY COMMUNITY SCHOOL 504,568 0.075201% 4,757,384 8,074,236 00283 HENRY COUNTY SOIL & WATER CONS DIST 3,458 0.000515% 32,601 55,331 00287 MADISON COUNTY SOIL & WATER 5,497 0.000819% 51,831 87,967 00290 OSAGE MUNICIPAL COMMUNICATIONS UTILITY 30,155 0.004494% 284,325 482,557 00291 BALDWIN-MONMOUTH WASTEWATER TREATMENT AG 498 0.000074% 4,699 7,975 00293 COUNCIL BLUFFS AIRPORT AUTHORITY 14,925 0.002224% 140,727 238,842 00294 COMMUNITY & FAMILY RESOURCES 259,388 0.038659% 2,445,671 4,150,796 00296 E POTTAWATTAMIE SOIL & WATER CONS DIST 4,636 0.000691% 43,707 74,180 00300 CITY OF MAHARISHI VEDIC CITY 6,982 0.001041% 65,827 111,722 00301 CITY OF SAGEVILLE 1,389 0.000207% 13,094 22,223 00303 CITY OF UDELL 107 0.000016% 1,010 1,715 00304 CITY OF TURIN 104 0.000016% 985 1,671 00306 CITY OF GIBSON 188 0.000028% 1,769 3,002 00307 CITY OF OAKLAND ACRES 375 0.000056% 3,537 6,003 00308 CITY OF GILLETT GROVE 174 0.000026% 1,642 2,787 00309 IOWA NORTHLAND REGIONAL HOUSING 8,196 0.001222% 77,281 131,162 00314 LYTTON LIBRARY 1,342 0.000200% 12,655 21,478 00316 CROSSROADS MENTAL HEALTH CENTER 109,321 0.016293% 1,030,746 1,749,383 00317 KIDS WORLD INC 21,956 0.003272% 207,011 351,339 00319 STATE - DEPARTMENT OF REVENUE 1,630,549 0.243017% 15,373,858 26,092,527 00320 ZION RECOVERY SERVICES INC 143,574 0.021398% 1,353,706 2,297,510 00321 GEORGE-LITTLE ROCK COMMUNITY SCHOOL 285,113 0.042493% 2,688,230 4,562,467 00322 BOARD OF PROFESSIONAL ETHICS AND CONDUCT 78,670 0.011725% 741,750 1,258,898 00324 MONONA COUNTY SANITARY LANDFILL 17,611 0.002625% 166,047 281,815 00325 APLINGTON-PARKERSBURG COMM SCHOOL DIST 533,386 0.079496% 5,029,101 8,535,395 00326 MUSCATINE CO JOINT COMMUNICATIONS COMM 45,722 0.006814% 431,099 731,662 00327 HAMILTON SOIL AND WATER CONS DIST 3,391 0.000505% 31,974 54,267 00329 MARION CO FAIR ASSOC 24,411 0.003638% 230,160 390,629 00330 SOUTHEAST WEBSTER-GRAND COMMUNITY SCHOOL 289,382 0.043129% 2,728,479 4,630,777 00331 BATTLE CREEK COMMUNITY AMBULANCE 893 0.000133% 8,420 14,291 00332 CLARINDA ECONOMIC DEVELOPMENT CORP 2,681 0.000400% 25,279 42,904 00334 ROCK RAPIDS MUNICIPAL UTILITY 57,459 0.008564% 541,756 919,468 00335 CRAWFORD COUNTY SWCD 430 0.000064% 4,056 6,884 00336 ADLM CO ENVIRONMENTAL PUBLIC HEALTH 14,737 0.002196% 138,946 235,820 00338 CLAYTON RIDGE COMM SCH DIST 355,104 0.052925% 3,348,144 5,682,473 00339 SIOUXLAND HUMAN INVEST PARTNERSHIP(SHIP) 221,575 0.033023% 2,089,146 3,545,701 00340 UNITED COMMUNITY HEALTH CENTER, INC 122,757 0.018296% 1,157,429 1,964,390 00341 MITCHELL CO ECON DEV COMMISSION 9,027 0.001345% 85,110 144,448

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________11 (Continued)













Total Proportionate


Pension Expense





159 2 55 45 102 9 55 64 52 16,148 213 5,549 4,532 10,294 879 5,601 6,480 5,270 8,212 108 2,822 2,305 5,235 447 2,848 3,295 2,680

173,900 2,297 59,756 48,807 110,860 9,467 60,316 69,783 56,755 5,255 69 1,806 1,475 3,350 286 1,823 2,109 1,715

173,862 2,296 59,743 48,796 110,835 9,465 60,303 69,768 56,743 1,672,038 22,082 574,552 469,276 1,065,910 91,029 579,940 670,969 545,697

44,426 587 15,266 12,469 28,322 2,419 15,409 17,828 14,499 79,247 1,047 27,231 22,242 50,520 4,314 27,487 31,801 25,864 3,822 50 1,313 1,073 2,436 208 1,326 1,534 1,247 1,489 20 512 418 950 81 516 597 486

22,913 303 7,873 6,431 14,607 1,247 7,947 9,194 7,478 1,669,500 22,049 573,680 468,564 1,064,293 90,891 579,059 669,950 544,868 1,975,038 26,084 678,670 554,316 1,259,070 107,525 685,034 792,559 644,585

13,534 179 4,651 3,799 8,629 737 4,694 5,431 4,417 21,518 284 7,394 6,039 13,717 1,171 7,463 8,634 7,023

118,038 1,559 40,561 33,129 75,249 6,426 40,941 47,367 38,524 1,951 26 670 547 1,243 106 677 783 637

58,423 772 20,076 16,397 37,245 3,181 20,264 23,445 19,067 1,015,325 13,409 348,890 284,962 647,261 55,276 352,161 407,437 331,368

18,145 240 6,235 5,093 11,568 988 6,294 7,282 5,922 27,328 361 9,391 7,670 17,422 1,488 9,479 10,967 8,919 5,436 72 1,868 1,526 3,466 296 1,885 2,181 1,774

419 6 144 118 268 23 145 168 137 409 5 140 115 260 22 142 164 133 734 10 252 206 468 40 255 295 240

1,468 19 505 412 936 80 509 589 479 682 9 234 191 434 37 236 273 222

32,083 424 11,025 9,005 20,454 1,747 11,128 12,875 10,471 5,254 69 1,805 1,475 3,349 286 1,822 2,108 1,715

427,916 5,651 147,042 120,099 272,792 23,297 148,421 171,718 139,657 85,941 1,135 29,531 24,120 54,786 4,679 29,808 34,487 28,048

6,382,489 84,293 2,193,176 1,791,316 4,068,785 347,474 2,213,740 2,561,214 2,083,028 561,994 7,422 193,114 157,730 358,266 30,596 194,925 225,521 183,416

1,116,024 14,739 383,493 313,225 711,457 60,758 387,088 447,846 364,233 307,939 4,067 105,815 86,426 196,308 16,765 106,807 123,572 100,501 68,935 910 23,688 19,347 43,945 3,753 23,910 27,663 22,498

2,087,841 27,574 717,432 585,976 1,330,982 113,666 724,159 837,825 681,401 178,972 2,364 61,499 50,230 114,093 9,744 62,076 71,820 58,410 13,274 175 4,561 3,726 8,462 723 4,604 5,327 4,332 95,552 1,262 32,834 26,818 60,914 5,202 33,142 38,344 31,185

1,132,733 14,960 389,234 317,914 722,108 61,668 392,884 454,552 369,686 3,496 46 1,201 981 2,228 190 1,212 1,402 1,141

10,495 139 3,606 2,945 6,690 571 3,640 4,211 3,425 224,911 2,970 77,285 63,124 143,379 12,245 78,009 90,254 73,403

1,684 22 579 473 1,074 92 584 676 550 57,684 762 19,822 16,190 36,774 3,140 20,007 23,147 18,826

1,389,989 18,357 477,633 390,116 886,106 75,673 482,112 557,785 453,645 867,313 11,454 298,030 243,421 552,905 47,218 300,824 348,042 283,062 480,509 6,346 165,114 134,860 306,320 26,160 166,663 192,823 156,822 35,333 467 12,141 9,917 22,525 1,924 12,255 14,179 11,532

___________________________________________________________________________________________________


12



Contributions

Employer Allocation


Liability (NPL)







00342 O'BRIEN COUNTY ECONOMIC DEVELPMENT CORP. 7,803 0.001163% 73,576 124,873 00343 UNION CO SOIL & WATER CONS DISTRICT 1,557 0.000232% 14,684 24,921 00344 SOUTHERN IOWA RC&D AREA 18,571 0.002768% 175,097 297,175 00345 MASON CITY HOUSING AUTHORITY 21,336 0.003180% 201,170 341,426 00347 SOUTHWEST IOWA MENTAL HEALTH CTR 5,268 0.000785% 49,667 84,294 00350 LINKING FAMILIES AND COMMUNITIES 8,081 0.001204% 76,194 129,317 00352 CHARITON VALLEY PLANNING & DEVELOPMENT 11,565 0.001724% 109,042 185,066 00354 GREAT PRAIRIE AREA EDUCATION AGENCY 1,552,642 0.231405% 14,639,299 24,845,833 00357 STATE - DEPT OF CORRECTIONS/PRISON INDUSTRIES 190,884 0.028449% 1,799,780 3,054,588 00358 HUDSON MUNICIPAL ELECTRIC UTILITIES 11,247 0.001676% 106,046 179,982 00359 STATE - IOWA DEPT OF VETERAN AFFAIRS 64,881 0.009670% 611,741 1,038,247 00361 GRAETTINGER-TERRIL CSD 217,713 0.032448% 2,052,736 3,483,905 00362 IOWA COUNTY ATTORNEYS CASE MANAGEMENT 2,291 0.000341% 21,597 36,654 00363 JOINT EMERGENCY COMMUNICATIONS SERVICES ASSOC. 154,993 0.023100% 1,461,373 2,480,244 00365 GREEN HILLS AEA 1,527,924 0.227721% 14,406,242 24,450,288 00366 ST. CHARLES TOWNSHIP/SUNNYSIDE MEMORY GARDENS 2,734 0.000407% 25,777 43,749 00367 WEST FORK COMMUNITY SCHOOL DISTRICT 456,227 0.067996% 4,301,598 7,300,676 00368 EAST SAC COUNTY COMMUNITY SCHOOL DISTRICT 572,960 0.085394% 5,402,233 9,168,674 00369 IKM-MANNING COMMUNITY SCHOOL DISTRICT 385,887 0.057513% 3,638,392 6,175,083 00370 NORTH BUTLER COMMUNITY SCHOOL DISTRICT 398,167 0.059343% 3,754,173 6,371,586 00371 CAM COMMUNITY SCHOOL DISTRICT 301,886 0.044993% 2,846,371 4,830,863 00373 EAST MILLS COMMUNITY SCHOOL DISTRICT 270,535 0.040320% 2,550,777 4,329,182 00374 CENTRAL SPRINGS COMMUNITY SCHOOL DISTRICT 497,469 0.074143% 4,690,457 7,960,648 00375 SEASONS CENTER FOR COMMUNITY MENTAL HEALTH 481,697 0.071792% 4,541,747 7,708,257 00376 CREW PUBLIC LIBRARY 1,101 0.000164% 10,385 17,626 00377 DES MOINES AIRPORT AUTHORITY 386,601 0.057619% 3,645,124 6,186,507 00379 MENLO PUBLIC LIBRARY 1,341 0.000200% 12,648 21,466 00380 IOWA ASSOC OF AREA EDUCATION AGENCIES 61,563 0.009175% 580,457 985,152 00381 EDDYVILLE-BLAKESBURG-FREMONT COMM SCH DIST 603,360 0.089925% 5,688,864 9,655,146 00382 MAPLE VALLEY - ANTHON OTO COMM SCHOOL DIST 454,076 0.067675% 4,281,316 7,266,253 00383 SOUTHERN IOWA TROLLEY 80,469 0.011993% 758,713 1,287,688 00385 SUPERIOR TOWNSHIP - DICKINSON CO 89 0.000013% 842 1,429 00386 IOWA PUBLIC POWER AGENCY 1,286 0.000192% 12,124 20,578 00388 OSCEOLA WATER WORKS 38,650 0.005760% 364,419 618,491 00389 STATE - HOMELAND SEC & EMERG MNGMNT 427,109 0.063656% 4,027,059 6,834,729 00390 STATE - IOWA PUBLIC INFORMATION BOARD 14,275 0.002128% 134,596 228,437 00391 NORTHEAST IOWA AREA AGENCY ON AGING 246,017 0.036666% 2,319,603 3,936,833 00392 MILESTONES AREA AGENCY ON AGING 232,412 0.034639% 2,191,328 3,719,125 00393 THE HERITAGE AREA AGENCY ON AGING 54,696 0.008152% 515,705 875,255 00394 AGING RESOURCES OF CENTRAL IOWA 65,109 0.009704% 613,886 1,041,888 00395 CONNECTIONS AREA AGENCY ON AGING 169,307 0.025234% 1,596,336 2,709,303 00396 EASTON VALLEY COMM SCHOOL DIST 293,346 0.043720% 2,765,852 4,694,207 00397 CITY OF URBANDALE WATER UTILITY 116,644 0.017385% 1,099,795 1,866,572 00398 SOUTHWEST IOWA JUVENILE DETENTION CENTER 85,202 0.012699% 803,343 1,363,434 00399 10-15 REGIONAL TRANSIT AGENCY 121,910 0.018169% 1,149,445 1,950,839 00400 TWO RIVERS LEVEE & DRAINAGE DIST 22,480 0.003350% 211,960 359,738 00402 GREENE COUNTY COMMUNITY SCHOOL DIST 830,539 0.123783% 7,830,851 13,290,527 00403 CLARION-GOLDFIELD-DOWS COMMUNITY SCHOOL DIST 622,267 0.092742% 5,867,126 9,957,692 00404 SUMNER-FREDERICKSBURG COMM SCHOOL DIST 536,172 0.079911% 5,055,375 8,579,988 00405 SOUTH CENTRAL CALHOUN COMMUNITY SCHOOL DIST 561,764 0.083725% 5,296,667 8,989,508 00406 STATE - OFFICE OF THE CHIEF INFORMATION OFFICER 1,021,525 0.152248% 9,631,592 16,346,747

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________13 (Continued)













Total Proportionate


Pension Expense





30,545 403 10,496 8,573 19,472 1,663 10,594 12,257 9,969 6,096 81 2,095 1,711 3,887 332 2,114 2,446 1,990

72,692 960 24,979 20,402 46,341 3,957 25,213 29,170 23,724 83,516 1,103 28,698 23,440 53,241 4,547 28,967 33,514 27,257 20,619 272 7,085 5,787 13,144 1,123 7,152 8,275 6,729 31,632 418 10,870 8,878 20,166 1,722 10,972 12,694 10,324 45,269 598 15,556 12,705 28,859 2,465 15,701 18,166 14,774

6,077,535 80,265 2,088,387 1,705,727 3,874,379 330,872 2,107,968 2,438,840 1,983,502 747,182 9,868 256,750 209,705 476,323 40,678 259,157 299,835 243,855 44,025 581 15,128 12,356 28,065 2,397 15,270 17,667 14,368

253,965 3,354 87,269 71,278 161,901 13,826 88,087 101,913 82,886 852,197 11,255 292,835 239,179 543,269 46,395 295,581 341,976 278,128

8,966 118 3,081 2,516 5,715 488 3,110 3,598 2,926 606,692 8,012 208,474 170,275 386,761 33,029 210,429 243,458 198,004

5,980,781 78,987 2,055,140 1,678,572 3,812,699 325,604 2,074,409 2,400,013 1,951,924 10,701 141 3,677 3,003 6,821 583 3,712 4,295 3,493

1,785,817 23,585 613,650 501,209 1,138,444 97,223 619,403 716,626 582,830 2,242,748 29,620 770,662 629,452 1,429,734 122,099 777,888 899,987 731,957 1,510,486 19,949 519,039 423,935 962,923 82,234 523,906 606,140 492,971 1,558,553 20,584 535,556 437,425 993,565 84,850 540,578 625,428 508,659 1,181,677 15,606 406,052 331,651 753,309 64,333 409,860 474,193 385,659 1,058,960 13,986 363,884 297,209 675,079 57,652 367,296 424,948 345,609 1,947,253 25,717 669,123 546,518 1,241,358 106,012 675,397 781,409 635,517 1,885,516 24,902 647,908 529,191 1,202,001 102,651 653,983 756,634 615,368

4,312 57 1,482 1,210 2,749 235 1,495 1,730 1,407 1,513,281 19,986 519,999 424,719 964,704 82,386 524,875 607,261 493,884

5,251 69 1,804 1,474 3,347 286 1,821 2,107 1,714 240,978 3,183 82,806 67,633 153,622 13,119 83,582 96,701 78,647

2,361,744 31,191 811,552 662,849 1,505,592 128,578 819,161 947,739 770,793 1,777,397 23,474 610,756 498,846 1,133,076 96,765 616,483 713,248 580,082

314,981 4,160 108,235 88,403 200,798 17,148 109,250 126,398 102,799 350 5 120 98 223 19 121 140 114

5,033 66 1,730 1,413 3,209 274 1,746 2,020 1,643 151,289 1,998 51,987 42,461 96,446 8,236 52,474 60,710 49,376

1,671,842 22,080 574,485 469,221 1,065,786 91,018 579,872 670,890 545,633 55,878 738 19,201 15,683 35,622 3,042 19,381 22,423 18,237

962,988 12,718 330,906 270,273 613,897 52,427 334,008 386,435 314,287 909,734 12,015 312,607 255,327 579,949 49,528 315,538 365,066 296,907 214,096 2,828 73,569 60,088 136,485 11,656 74,258 85,914 69,874 254,856 3,366 87,575 71,528 162,469 13,875 88,396 102,271 83,176 662,722 8,752 227,727 186,000 422,479 36,080 229,863 265,943 216,290

1,148,249 15,165 394,566 322,269 732,000 62,513 398,266 460,779 374,750 456,582 6,030 156,892 128,145 291,067 24,857 158,364 183,221 149,013 333,509 4,405 114,602 93,603 212,610 18,157 115,676 133,833 108,846 477,194 6,302 163,975 133,930 304,207 25,979 165,513 191,492 155,740 87,995 1,162 30,237 24,697 56,096 4,791 30,521 35,312 28,719

3,250,993 42,935 1,117,119 912,427 2,072,481 176,990 1,127,594 1,304,584 1,061,014 2,435,749 32,169 836,982 683,620 1,552,771 132,607 844,830 977,437 794,946 2,098,749 27,718 721,181 589,037 1,337,936 114,260 727,943 842,203 684,961 2,198,922 29,041 755,602 617,152 1,401,795 119,713 762,687 882,400 717,654 3,998,575 52,809 1,374,006 1,122,244 2,549,059 217,690 1,386,889 1,604,579 1,305,000

___________________________________________________________________________________________________


14



Contributions

Employer Allocation


Liability (NPL)







00407 EXIRA-ELK HORN-KIMBALLTON COMM SCHOOL DIST 246,202 0.036694% 2,321,348 3,939,793 00408 NORTH UNION COMMUNITY SCHOOL DIST 239,483 0.035693% 2,258,001 3,832,281 00409 DES MOINES CO EMERGENCY COMM CTR 53,733 0.008008% 506,630 859,854 00411 BENTON CO SOLID WASTE DISPOSAL COMMISSION 17,382 0.002591% 163,892 278,157 00412 SOUTHWEST WEBSTER AMBULANCE SERVICE 1,583 0.000236% 14,927 25,334 00413 CLAYTON COUNTY DEVELOPMENT GROUP 4,465 0.000665% 42,099 71,450 00414 GARNER-HAYFIELD-VENTURA COMM SCHOOL DIST 608,570 0.090701% 5,737,981 9,738,507 00415 DUBUQUE COUNTY LIBRARY DISTRICT 38,697 0.005767% 364,859 619,239 00416 AHSTW COMM SCHOOL DIST 446,303 0.066517% 4,208,027 7,141,867 00417 MUNICIPAL HOUSING AGENCY OF COUNCIL BLUFFS 65,366 0.009742% 616,308 1,045,999 00418 PRAIRIE SOLID WASTE AGENCY 4,891 0.000729% 46,118 78,271 01201 ADAIR COUNTY 191,122 0.028485% 1,802,018 3,058,387 01203 ADAIR COUNTY AGRI EXT DIST 10,582 0.001577% 99,774 169,336 01204 ADAIR COUNTY HEALTH SYSTEM 380,259 0.056674% 3,585,321 6,085,011 01207 ADAIR CO SANITARY LANDFILL 10,321 0.001538% 97,317 165,167 01301 CITY OF FONTANELLE 16,990 0.002532% 160,193 271,880 01302 CITY OF GREENFIELD 86,071 0.012828% 811,537 1,377,341 01303 CITY OF CASEY 10,637 0.001585% 100,291 170,214 01305 ADAIR PUBLIC LIBRARY 55 0.000008% 522 887 01306 CITY OF ADAIR 12,255 0.001827% 115,551 196,114 01308 CITY OF ORIENT 8,462 0.001261% 79,788 135,417 01309 CITY OF BRIDGEWATER 521 0.000078% 4,917 8,344 01310 CASEY PUBLIC LIBRARY 964 0.000144% 9,087 15,422 01401 GREENFIELD TOWNSHIP - ADAIR COUNTY 2,734 0.000407% 25,778 43,750 01403 SUMMERSET TOWNSHIP - ADAIR COUNTY 831 0.000124% 7,831 13,290 01528 ADAIR CASEY COMMUNITY SCHOOL DISTRICT 187,413 0.027932% 1,767,045 2,999,030 01530 ORIENT MACKSBURG COMMUNITY SCHOOL DIST 107,107 0.015963% 1,009,875 1,713,960 02201 ADAMS COUNTY 156,406 0.023311% 1,474,691 2,502,847 02203 ADAMS CO AGR EXT DIST 4,997 0.000745% 47,112 79,958 02301 CITY OF CORNING 26,651 0.003972% 251,282 426,475 02303 CITY OF PRESCOTT 2,872 0.000428% 27,078 45,957 02306 CORNING HOUSING COMM 6,697 0.000998% 63,139 107,160 02546 CORNING COMMUNITY SCHOOL DISTRICT 308,823 0.046027% 2,911,778 4,941,872 02701 CORNING MUNICIPAL UTILITIES 39,259 0.005851% 370,154 628,226 03201 ALLAMAKEE COUNTY 297,943 0.044405% 2,809,197 4,767,772 03203 ALLAMAKEE CO AGR EXT DIST 18,620 0.002775% 175,557 297,955 03206 ALLAMAKEE CO SOIL & WATER CONS DIST 3,090 0.000461% 29,137 49,451 03301 CITY OF HARPERS FERRY 8,851 0.001319% 83,449 141,630 03302 CITY OF WAUKON 78,329 0.011674% 738,540 1,253,451 03303 CITY OF NEW ALBIN 9,924 0.001479% 93,568 158,804 03304 CITY OF LANSING 17,083 0.002546% 161,067 273,362 03306 CITY OF POSTVILLE 29,994 0.004470% 282,799 479,967 03310 CITY OF WATERVILLE 1,484 0.000221% 13,991 23,746 03312 VETERAN'S MEMORIAL HOSPITAL 787,773 0.117410% 7,427,629 12,606,178 03566 POSTVILLE COMMUNITY SCHOOL DISTRICT 472,169 0.070372% 4,451,911 7,555,788 03567 ALLAMAKEE COMMUNITY SCHOOL DISTRICT 701,089 0.104490% 6,610,314 11,219,031 03568 EASTERN ALLAMAKEE COMMUNITY SCHOOL DIST 215,420 0.032106% 2,031,121 3,447,221 03601 UPPER EXPLORERLAND REGIONAL PLANNING COM 81,637 0.012167% 769,729 1,306,385 04201 APPANOOSE COUNTY 126,163 0.018803% 1,189,544 2,018,895 04203 APPANOOSE COUNTY AGRI 6,975 0.001040% 65,768 111,622 04207 APPANOOSE CO SECONDARY RD DEPT 105,602 0.015739% 995,685 1,689,877

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________15 (Continued)













Total Proportionate


Pension Expense





963,712 12,728 331,155 270,476 614,359 52,466 334,260 386,726 314,523 937,414 12,380 322,118 263,095 597,593 51,034 325,138 376,172 305,940 210,329 2,778 72,274 59,031 134,083 11,451 72,952 84,403 68,644 68,040 899 23,380 19,096 43,375 3,704 23,599 27,303 22,206 6,197 82 2,129 1,739 3,950 337 2,149 2,486 2,022

17,477 231 6,006 4,905 11,142 952 6,062 7,014 5,704 2,382,135 31,460 818,559 668,572 1,518,591 129,688 826,234 955,922 777,448

151,472 2,000 52,049 42,512 96,561 8,246 52,537 60,783 49,435 1,746,971 23,072 600,301 490,307 1,113,680 95,108 605,930 701,038 570,152

255,862 3,379 87,920 71,810 163,109 13,930 88,745 102,675 83,505 19,146 253 6,579 5,373 12,205 1,042 6,641 7,683 6,249

748,112 9,880 257,069 209,966 476,915 40,729 259,479 300,208 244,158 41,421 547 14,233 11,625 26,405 2,255 14,367 16,622 13,519

1,488,453 19,658 511,468 417,751 948,877 81,034 516,264 597,298 485,781 40,402 534 13,883 11,339 25,756 2,200 14,013 16,213 13,186 66,505 878 22,853 18,665 42,396 3,621 23,067 26,688 21,705

336,911 4,450 115,771 94,558 214,779 18,342 116,856 135,198 109,956 41,636 550 14,307 11,686 26,543 2,267 14,441 16,708 13,589

217 3 75 61 139 12 75 87 71 47,971 634 16,484 13,464 30,582 2,612 16,639 19,251 15,656 33,124 437 11,382 9,297 21,116 1,803 11,489 13,292 10,811 2,041 27 701 573 1,301 111 708 819 666 3,772 50 1,296 1,059 2,405 205 1,308 1,513 1,231

10,702 141 3,677 3,004 6,822 583 3,712 4,295 3,493 3,251 43 1,117 912 2,072 177 1,128 1,305 1,061

733,592 9,688 252,080 205,891 467,659 39,938 254,443 294,381 239,420 419,252 5,537 144,065 117,668 267,270 22,825 145,416 168,241 136,830 612,221 8,086 210,374 171,827 390,287 33,330 212,346 245,676 199,808 19,559 258 6,721 5,489 12,468 1,065 6,784 7,849 6,383

104,320 1,378 35,847 29,279 66,504 5,679 36,183 41,862 34,047 11,241 148 3,863 3,155 7,166 612 3,899 4,511 3,669 26,212 346 9,007 7,357 16,710 1,427 9,092 10,519 8,555

1,208,830 15,965 415,383 339,272 770,620 65,811 419,278 485,089 394,521 153,670 2,030 52,805 43,129 97,964 8,366 53,300 61,666 50,153

1,166,244 15,402 400,749 327,319 743,470 63,492 404,507 467,999 380,623 72,883 963 25,044 20,455 46,462 3,968 25,279 29,247 23,786 12,096 160 4,157 3,395 7,712 659 4,196 4,855 3,948 34,644 458 11,905 9,723 22,086 1,886 12,016 13,902 11,307

306,606 4,049 105,357 86,052 195,458 16,692 106,345 123,037 100,066 38,845 513 13,348 10,902 24,763 2,115 13,473 15,588 12,678 66,867 883 22,977 18,767 42,627 3,640 23,193 26,833 21,823

117,405 1,551 40,343 32,951 74,845 6,392 40,721 47,113 38,317 5,808 77 1,996 1,630 3,703 316 2,015 2,331 1,896

3,083,595 40,725 1,059,597 865,445 1,965,767 167,876 1,069,532 1,237,408 1,006,381 1,848,220 24,409 635,093 518,723 1,178,225 100,620 641,048 741,668 603,196 2,744,285 36,243 943,002 770,214 1,749,459 149,404 951,844 1,101,248 895,642

843,224 11,136 289,752 236,660 537,548 45,907 292,469 338,376 275,200 319,555 4,220 109,807 89,687 203,714 17,397 110,836 128,233 104,292 493,842 6,522 169,696 138,602 314,820 26,886 171,287 198,173 161,173 27,304 361 9,382 7,663 17,406 1,486 9,470 10,956 8,911

413,361 5,459 142,041 116,014 263,514 22,504 143,372 165,876 134,907

___________________________________________________________________________________________________


16



Contributions

Employer Allocation


Liability (NPL)







04301 CITY OF CENTERVILLE 97,934 0.014596% 923,388 1,567,175 04304 CITY OF MOULTON 12,532 0.001868% 118,163 200,546 04305 CITY OF MYSTIC 6,464 0.000963% 60,950 103,444 04307 CITY OF MORAVIA 11,607 0.001730% 109,439 185,741 04311 CITY OF CINCINNATI 7,391 0.001102% 69,688 118,275 04312 CITY OF PLANO 22 0.000003% 211 357 04313 CITY OF UNIONVILLE 67 0.000010% 632 1,072 04314 CITY OF NUMA 188 0.000028% 1,768 3,001 04315 CITY OF EXLINE 647 0.000097% 6,105 10,361 04316 CITY OF RATHBUN 310 0.000046% 2,919 4,954 04317 LOW RENT HOUSING AGENCY OF CENTERVILLE 14,327 0.002135% 135,080 229,258 04321 GARRETT MEMORIAL LIBRARY 692 0.000103% 6,525 11,074 04510 CENTERVILLE COMMUNITY SCHOOL DISTRICT 844,684 0.125892% 7,964,219 13,516,879 04545 MORAVIA COMMUNITY SCHOOL DISTRICT 219,544 0.032721% 2,069,996 3,513,199 04547 MOULTON UDELL COMMUNITY SCHOOL DISTRICT 128,674 0.019177% 1,213,216 2,059,071 04703 RATHBUN AREA SOLID WASTE COMM. 22,667 0.003378% 213,723 362,731 05201 AUDUBON COUNTY 199,659 0.029757% 1,882,514 3,195,004 05203 AUDUBON COUNTY AGRI EXTENSION DISTRICT 6,067 0.000904% 57,206 97,091 05205 AUDUBON COUNTY MEMORIAL HOSPITAL 515,885 0.076887% 4,864,094 8,255,344 05301 CITY OF EXIRA 13,434 0.002002% 126,662 214,970 05302 CITY OF AUDUBON 27,719 0.004131% 261,352 443,566 05303 CITY OF KIMBALLTON 5,284 0.000788% 49,821 84,555 05305 CITY OF BRAYTON 2,672 0.000398% 25,197 42,764 05306 CITY OF GRAY 299 0.000045% 2,821 4,787 05520 AUDUBON COMMUNITY SCHOOL DISTRICT 342,972 0.051116% 3,233,758 5,488,337 06001 IOWA BRAILLE AND SIGHT SAVING SCHOOL 296,167 0.044141% 2,792,455 4,739,357 06201 BENTON COUNTY 389,169 0.058002% 3,669,336 6,227,601 06203 BENTON COUNTY AGR EXT DIST 11,141 0.001660% 105,043 178,279 06208 BENTON COUNTY SOIL & WATER CONS DISTRICT 10,514 0.001567% 99,131 168,244 06301 CITY OF VINTON 168,611 0.025130% 1,589,769 2,698,158 06302 CITY OF BELLE PLAINE 38,179 0.005690% 359,976 610,951 06303 CITY OF BLAIRSTOWN 14,639 0.002182% 138,023 234,253 06306 CITY OF NEWHALL 10,861 0.001619% 102,401 173,795 06307 CITY OF VAN HORNE 15,736 0.002345% 148,370 251,814 06308 CITY OF ATKINS 24,642 0.003673% 232,337 394,323 06309 CITY OF NORWAY 9,895 0.001475% 93,296 158,342 06311 CITY OF KEYSTONE 8,950 0.001334% 84,383 143,214 06312 CITY OF GARRISON 4,068 0.000606% 38,358 65,102 06314 CITY OF SHELLSBURG 19,632 0.002926% 185,103 314,157 06315 CITY OF URBANA 21,245 0.003166% 200,311 339,968 06317 CITY OF WALFORD 8,262 0.001231% 77,896 132,205 06318 CITY OF LUZERNE 164 0.000024% 1,550 2,630 06550 VINTON-SHELLSBURG COMM SCH DIST 1,116,110 0.166345% 10,523,393 17,860,312 06551 BELLE PLAINE COMMUNITY SCHOOL DISTRICT 370,017 0.055147% 3,488,760 5,921,127 06552 BENTON COMMUNITY SCHOOL DISTRICT 985,247 0.146841% 9,289,534 15,766,207 07001 UNIVERSITY OF NORTHERN IOWA 1,883,185 0.280669% 17,755,865 30,135,271 07003 1ST JUDICIAL DIST DEPT CORR SERVICES 1,066,912 0.159012% 10,059,526 17,073,037 07201 BLACK HAWK COUNTY 2,073,998 0.309108% 19,554,975 33,188,723 07204 BLACK HAWK COUNTY AGRI 25,503 0.003801% 240,457 408,104 07213 BLACK HAWK SOIL & WATER CONS DIST 3,924 0.000585% 36,994 62,787 07302 CITY OF CEDAR FALLS 845,465 0.126008% 7,971,581 13,529,375

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________17 (Continued)













Total Proportionate


Pension Expense





383,347 5,063 131,727 107,590 244,380 20,870 132,962 153,832 125,111 49,055 648 16,857 13,768 31,273 2,671 17,015 19,686 16,010 25,303 334 8,695 7,102 16,131 1,378 8,776 10,154 8,258 45,434 600 15,612 12,752 28,964 2,474 15,759 18,233 14,828 28,931 382 9,941 8,120 18,443 1,575 10,035 11,610 9,442

87 1 30 25 56 5 30 35 29 262 3 90 74 167 14 91 105 86 734 10 252 206 468 40 255 295 240

2,534 33 871 711 1,615 138 879 1,017 827 1,212 16 416 340 772 66 420 486 396

56,079 741 19,270 15,739 35,750 3,053 19,451 22,504 18,302 2,709 36 931 760 1,727 147 940 1,087 884

3,306,361 43,667 1,136,145 927,967 2,107,779 180,004 1,146,798 1,326,802 1,079,084 859,363 11,349 295,298 241,190 547,837 46,785 298,067 344,852 280,467 503,669 6,652 173,073 141,360 321,085 27,421 174,696 202,117 164,381 88,728 1,172 30,489 24,902 56,563 4,830 30,775 35,605 28,958

781,529 10,322 268,552 219,345 498,219 42,548 271,070 313,618 255,065 23,749 314 8,161 6,666 15,141 1,293 8,237 9,530 7,751

2,019,338 26,669 693,893 566,750 1,287,312 109,936 700,399 810,335 659,044 52,584 694 18,069 14,758 33,521 2,863 18,238 21,101 17,162

108,501 1,433 37,283 30,452 69,168 5,907 37,633 43,540 35,411 20,683 273 7,107 5,805 13,185 1,126 7,174 8,300 6,750 10,461 138 3,595 2,936 6,669 569 3,628 4,197 3,414 1,171 15 402 329 746 64 406 470 382

1,342,501 17,730 461,316 376,788 855,834 73,088 465,641 538,729 438,147 1,159,293 15,311 398,361 325,368 739,040 63,114 402,096 465,210 378,354 1,523,332 20,118 523,453 427,540 971,111 82,933 528,362 611,295 497,164

43,609 576 14,985 12,239 27,800 2,374 15,126 17,500 14,232 41,154 544 14,142 11,550 26,236 2,241 14,274 16,515 13,431

659,996 8,716 226,790 185,235 420,741 35,931 228,917 264,848 215,400 149,445 1,974 51,353 41,943 95,270 8,136 51,834 59,970 48,774 57,301 757 19,690 16,082 36,529 3,120 19,874 22,994 18,701 42,512 561 14,608 11,931 27,100 2,314 14,745 17,059 13,874 61,596 813 21,166 17,288 39,267 3,353 21,364 24,717 20,103 96,455 1,274 33,144 27,071 61,489 5,251 33,455 38,706 31,480 38,732 512 13,309 10,871 24,692 2,109 13,434 15,543 12,641 35,032 463 12,038 9,832 22,333 1,907 12,151 14,058 11,433 15,925 210 5,472 4,469 10,151 867 5,523 6,390 5,197 76,846 1,015 26,406 21,568 48,989 4,184 26,654 30,838 25,080 83,159 1,098 28,576 23,340 53,014 4,527 28,844 33,371 27,140 32,339 427 11,112 9,076 20,615 1,761 11,217 12,978 10,554

643 8 221 181 410 35 223 258 210 4,368,808 57,698 1,501,227 1,226,154 2,785,079 237,846 1,515,303 1,753,149 1,425,831 1,448,366 19,128 497,693 406,500 923,321 78,852 502,360 581,212 472,698 3,856,569 50,933 1,325,210 1,082,389 2,458,532 209,959 1,337,635 1,547,594 1,258,654 7,371,383 97,353 2,532,984 2,068,860 4,699,197 401,311 2,556,734 2,958,045 2,405,770 4,176,233 55,155 1,435,054 1,172,106 2,662,315 227,362 1,448,509 1,675,871 1,362,981 8,118,288 107,217 2,789,638 2,278,487 5,175,342 441,974 2,815,795 3,257,769 2,649,534

99,826 1,318 34,303 28,017 63,638 5,435 34,624 40,059 32,580 15,358 203 5,277 4,310 9,790 836 5,327 6,163 5,012

3,309,418 43,707 1,137,195 928,825 2,109,727 180,171 1,147,858 1,328,029 1,080,082

___________________________________________________________________________________________________


18



Contributions

Employer Allocation


Liability (NPL)







07303 CITY OF WATERLOO 1,614,847 0.240676% 15,225,810 25,841,259 07304 CITY OF GILBERTVILLE 17,946 0.002675% 169,204 287,173 07305 CITY OF HUDSON 41,214 0.006143% 388,594 659,523 07306 CITY OF DUNKERTON 14,811 0.002207% 139,652 237,018 07311 CITY OF LA PORTE CITY 41,097 0.006125% 387,493 657,653 07319 CITY OF EVANSDALE 44,370 0.006613% 418,347 710,020 07321 CITY OF ELK RUN HEIGHTS 17,058 0.002542% 160,835 272,970 07327 CITY OF RAYMOND 4,315 0.000643% 40,686 69,052 07333 EVANSDALE MUNIC HOUSING AUTHORITY 7,908 0.001179% 74,560 126,544 07504 WATERLOO COMMUNITY SCHOOL DISTRICT 6,716,037 1.000957% 63,323,073 107,471,978 07538 CEDAR FALLS COMMUNITY SCHOOL DISTRICT 3,373,665 0.502810% 31,809,060 53,986,367 07539 DUNKERTON COMMUNITY SCHOOL DISTRICT 268,606 0.040033% 2,532,588 4,298,311 07542 HUDSON COMMUNITY SCHOOL DISTRICT 449,907 0.067054% 4,242,007 7,199,539 07546 HAWKEYE COMMUNITY COLLEGE 1,060,229 0.158016% 9,996,513 16,966,091 07548 UNION COMMUNITY SCHOOL DISTRICT 636,287 0.094832% 5,999,315 10,182,043 07601 IA NORTHLAND REG COUNCIL OF GOVTS 82,941 0.012361% 782,017 1,327,240 07604 CENTRAL RIVERS AREA EDUCATION AGENCY 2,909,086 0.433570% 27,428,718 46,552,045 07608 MET OF BLACK HAWK COUNTY 219,636 0.032734% 2,070,868 3,514,678 07609 REGIONAL TRANSIT COMMISSION 20,515 0.003057% 193,424 328,279 07701 WATERLOO WATER WORKS 112,891 0.016825% 1,064,406 1,806,510 07702 LA PORTE CITY UTILITY 31,275 0.004661% 294,876 500,464 07703 CEDAR FALLS UTILITIES 1,187,418 0.176973% 11,195,735 19,001,412 07704 EVANSDALE WATER WORKS 12,793 0.001907% 120,618 204,713 08001 STATE - WOODWARD RESOURCE CENTER 2,704,184 0.403031% 25,496,771 43,273,143 08201 BOONE COUNTY 495,928 0.073913% 4,675,921 7,935,977 08203 BOONE COUNTY AGRI 14,115 0.002104% 133,085 225,872 08204 BOONE COUNTY HOSPITAL 1,621,952 0.241735% 15,292,794 25,954,944 08301 CITY OF BOONE 180,367 0.026882% 1,700,618 2,886,290 08302 CITY OF OGDEN 22,100 0.003294% 208,370 353,646 08303 CITY OF MADRID 52,871 0.007880% 498,498 846,051 08307 CITY OF BOXHOLM 563 0.000084% 5,304 9,003 08308 CITY OF PILOT MOUND 1,609 0.000240% 15,173 25,752 08311 CITY OF BERKLEY 15 0.000002% 143 243 08312 CITY OF LUTHER 788 0.000117% 7,426 12,603 08313 CITY OF SHELDAHL 8,885 0.001324% 83,769 142,173 08314 CITY OF BEAVER 161 0.000024% 1,516 2,573 08537 UNITED COMMUNITY SCHOOL DISTRICT 205,726 0.030661% 1,939,716 3,292,088 08538 OGDEN COMMUNITY SCHOOL DISTRICT 426,766 0.063605% 4,023,825 6,829,240 08539 BOONE COMMUNITY SCHOOL DISTRICT 1,382,001 0.205973% 13,030,381 22,115,175 08542 MADRID COMMUNITY SCHOOL DISTRICT 391,126 0.058293% 3,687,785 6,258,912 08701 OGDEN MUNICIPAL UTILITIES 39,376 0.005869% 371,259 630,101 09201 BREMER COUNTY 535,275 0.079777% 5,046,912 8,565,624 09203 BREMER COUNTY AGRI EXTEN DISTRICT 12,909 0.001924% 121,715 206,576 09301 CITY OF DENVER 34,706 0.005173% 327,228 555,372 09302 CITY OF SUMNER 43,853 0.006536% 413,478 701,756 09303 CITY OF WAVERLY 315,455 0.047015% 2,974,310 5,048,002 09304 CITY OF TRIPOLI 17,266 0.002573% 162,794 276,294 09305 CITY OF JANESVILLE 18,259 0.002721% 172,160 292,190 09307 CITY OF READLYN 16,587 0.002472% 156,391 265,427 09310 CITY OF FREDERIKA 1,523 0.000227% 14,360 24,372 09311 CITY OF PLAINFIELD 9,197 0.001371% 86,718 147,179

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________19 (Continued)













Total Proportionate


Pension Expense





6,321,026 83,481 2,172,056 1,774,066 4,029,603 344,128 2,192,422 2,536,550 2,062,969 70,245 928 24,138 19,715 44,781 3,824 24,364 28,188 22,926

161,326 2,131 55,435 45,278 102,844 8,783 55,955 64,738 52,651 57,977 766 19,922 16,272 36,960 3,156 20,109 23,265 18,922

160,868 2,125 55,278 45,150 102,553 8,758 55,797 64,555 52,502 173,678 2,294 59,680 48,745 110,719 9,455 60,239 69,694 56,683 66,771 882 22,944 18,740 42,566 3,635 23,159 26,794 21,792 16,891 223 5,804 4,741 10,768 920 5,859 6,779 5,513 30,954 409 10,636 8,688 19,733 1,685 10,736 12,421 10,102

26,288,702 347,191 9,033,429 7,378,214 16,758,834 1,431,203 9,118,129 10,549,332 8,579,743 13,205,596 174,404 4,537,759 3,706,296 8,418,459 718,936 4,580,307 5,299,243 4,309,860 1,051,409 13,886 361,289 295,090 670,265 57,241 364,677 421,918 343,144 1,761,078 23,258 605,149 494,266 1,122,673 95,876 610,823 706,699 574,756 4,150,073 54,809 1,426,064 1,164,764 2,645,637 225,937 1,439,436 1,665,373 1,354,443 2,490,628 32,893 855,839 699,022 1,587,754 135,594 863,864 999,458 812,857

324,656 4,288 111,560 91,118 206,966 17,675 112,606 130,281 105,957 11,387,088 150,388 3,912,876 3,195,912 7,259,176 619,933 3,949,565 4,569,498 3,716,360

859,725 11,354 295,422 241,291 548,067 46,805 298,192 344,997 280,585 80,300 1,061 27,593 22,537 51,191 4,372 27,852 32,224 26,207

441,890 5,836 151,844 124,021 281,701 24,057 153,268 177,325 144,218 122,418 1,617 42,066 34,358 78,041 6,665 42,460 49,125 39,953

4,647,932 61,385 1,597,141 1,304,493 2,963,019 253,042 1,612,116 1,865,158 1,516,928 50,075 661 17,207 14,054 31,922 2,726 17,368 20,094 16,343

10,585,036 139,795 3,637,272 2,970,807 6,747,874 576,268 3,671,377 4,247,645 3,454,598 1,941,218 25,637 667,049 544,824 1,237,510 105,683 673,304 778,987 633,548

55,251 730 18,985 15,507 35,222 3,008 19,163 22,171 18,032 6,348,834 83,848 2,181,612 1,781,871 4,047,331 345,642 2,202,067 2,547,709 2,072,045

706,015 9,324 242,604 198,151 450,079 38,437 244,878 283,315 230,419 86,505 1,142 29,725 24,279 55,146 4,710 30,004 34,714 28,232

206,952 2,733 71,114 58,083 131,930 11,267 71,781 83,048 67,542 2,202 29 757 618 1,404 120 764 884 719 6,299 83 2,165 1,768 4,016 343 2,185 2,528 2,056

59 1 20 17 38 3 21 24 19 3,083 41 1,059 865 1,965 168 1,069 1,237 1,006

34,777 459 11,950 9,760 22,169 1,893 12,062 13,955 11,350 629 8 216 177 401 34 218 252 205

805,277 10,635 276,712 226,010 513,357 43,841 279,307 323,148 262,815 1,670,499 22,062 574,024 468,844 1,064,930 90,945 579,406 670,351 545,194 5,409,589 71,444 1,858,864 1,518,261 3,448,569 294,508 1,876,294 2,170,802 1,765,507 1,530,991 20,220 526,085 429,690 975,995 83,350 531,018 614,368 499,664

154,129 2,036 52,962 43,258 98,256 8,391 53,459 61,850 50,302 2,095,236 27,671 719,973 588,051 1,335,695 114,068 726,724 840,792 683,814

50,530 667 17,363 14,182 32,212 2,751 17,526 20,277 16,491 135,849 1,794 46,681 38,128 86,603 7,396 47,119 54,515 44,337 171,656 2,267 58,985 48,177 109,429 9,345 59,538 68,883 56,023

1,234,791 16,308 424,304 346,558 787,170 67,224 428,282 495,506 402,994 67,584 893 23,224 18,968 43,085 3,679 23,441 27,120 22,057 71,472 944 24,560 20,060 45,564 3,891 24,790 28,681 23,326 64,926 857 22,310 18,222 41,389 3,535 22,519 26,054 21,190 5,962 79 2,049 1,673 3,801 325 2,068 2,393 1,946

36,001 475 12,371 10,104 22,950 1,960 12,487 14,447 11,750

___________________________________________________________________________________________________


20



Contributions

Employer Allocation


Liability (NPL)







09313 WAVERLY UTILITIES 229,891 0.034263% 2,167,557 3,678,779 09315 WAVERLY LOW RENT HOUSING AGENCY 14,580 0.002173% 137,474 233,321 09318 WAVERLY HEALTH CENTER 2,114,106 0.315086% 19,933,136 33,830,537 09519 JANESVILLE CONSOLIDATED SCH DIST 237,404 0.035383% 2,238,395 3,799,007 09562 DENVER COMM SCH DIST 445,385 0.066380% 4,199,377 7,127,186 09563 TRIPOLI COMMUNITY SCHOOL DISTRICT 254,186 0.037884% 2,396,629 4,067,561 09566 WAPSIE VALLEY COMM SCH DIST 382,749 0.057045% 3,608,799 6,124,857 09568 WAVERLY SHELL ROCK COMMUNITY SCHOOL DIST 1,515,481 0.225867% 14,288,918 24,251,166 09602 NORTH IOWA JUVENILE DETENTION SVC 103,754 0.015463% 978,258 1,660,301 09701 SUMNER MUNIC LGT PLT 29,044 0.004329% 273,849 464,777 09702 TRIPOLI-READLYN SANITATION AGENCY 5,921 0.000882% 55,826 94,749 10001 STATE - DEPT OF HUMAN SERVICES/INDEPENDENCE 1,007,670 0.150183% 9,500,956 16,125,031 10004 BUCHANAN COUNTY SOIL & WATER CONSER 6,419 0.000957% 60,523 102,720 10201 BUCHANAN COUNTY 361,738 0.053913% 3,410,696 5,788,637 10203 BUCHANAN COUNTY AGRI - ISU EXT 14,809 0.002207% 139,632 236,984 10205 BUCHANAN COUNTY HEALTH CENTER 1,009,059 0.150390% 9,514,055 16,147,263 10301 CITY OF FAIRBANK 27,164 0.004048% 256,118 434,683 10302 CITY OF INDEPENDENCE 118,297 0.017631% 1,115,375 1,893,015 10303 CITY OF JESUP 32,876 0.004900% 309,975 526,089 10305 CITY OF QUASQUETON 3,734 0.000556% 35,205 59,749 10306 CITY OF LAMONT 8,969 0.001337% 84,568 143,528 10307 CITY OF BRANDON 4,907 0.000731% 46,270 78,530 10308 CITY OF HAZLETON 9,143 0.001363% 86,204 146,306 10309 CITY OF WINTHROP 10,517 0.001568% 99,165 168,303 10310 CITY OF ROWLEY 1,361 0.000203% 12,833 21,781 10311 CITY OF AURORA 2,011 0.000300% 18,962 32,182 10312 CITY OF STANLEY 1,010 0.000151% 9,524 16,163 10556 JESUP COMMUNITY SCHOOL DISTRICT 608,752 0.090728% 5,739,699 9,741,422 10557 EAST BUCHANAN COMMUNITY SCHOOL DISTRICT 350,395 0.052223% 3,303,746 5,607,122 10559 INDEPENDENCE COMMUNITY SCHOOL DISTRICT 909,686 0.135579% 8,577,097 14,557,058 10701 INDEPENDENCE LIGHT & POWER 68,538 0.010215% 646,216 1,096,759 11201 BUENA VISTA COUNTY 461,384 0.068765% 4,350,227 7,383,209 11203 BUENA VISTA COUNTY AGRI 9,103 0.001357% 85,832 145,674 11204 BUENA VISTA REGIONAL MEDICAL CENTER 1,647,471 0.245539% 15,533,402 26,363,305 11205 BUENA VISTA COUNTY ASSESSOR 24,585 0.003664% 231,807 393,424 11207 BUENA VISTA CO SOIL & WATER CONS DT 10,283 0.001533% 96,955 164,552 11301 CITY OF SIOUX RAPIDS 13,227 0.001971% 124,710 211,658 11302 CITY OF NEWELL 17,232 0.002568% 162,475 275,753 11303 CITY OF MARATHON 9,296 0.001386% 87,652 148,763 11304 CITY OF REMBRANDT 1,669 0.000249% 15,738 26,711 11306 CITY OF ALTA 27,072 0.004035% 255,254 433,217 11307 CITY OF STORM LAKE 180,937 0.026967% 1,705,990 2,895,407 11318 CITY OF LINN GROVE 2,362 0.000352% 22,273 37,801 11319 CITY OF ALBERT CITY 13,100 0.001952% 123,519 209,636 11321 CITY OF TRUESDALE 407 0.000061% 3,836 6,510 11322 STORM LAKE CEMETERY 2,613 0.000389% 24,639 41,817 11325 CITY OF LAKESIDE 8,869 0.001322% 83,623 141,925 11527 ALTA COMMUNITY SCHOOL DISTRICT 338,323 0.050424% 3,189,921 5,413,937 11529 ALBERT CITY-TRUESDALE COMM SCH DIST 81,640 0.012168% 769,751 1,306,422 11531 STORM LAKE COMMUNITY SCHOOL DISTRICT 1,483,762 0.221140% 13,989,855 23,743,594 11535 SIOUX CENTRAL COMM SCH DIST 368,928 0.054985% 3,478,492 5,903,700

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________21 (Continued)













Total Proportionate


Pension Expense





899,866 11,884 309,215 252,557 573,656 48,990 312,115 361,105 293,686 57,073 754 19,611 16,018 36,383 3,107 19,795 22,902 18,627

8,275,282 109,290 2,843,585 2,322,549 5,275,424 450,521 2,870,248 3,320,769 2,700,772 929,274 12,273 319,321 260,811 592,405 50,591 322,315 372,906 303,284

1,743,380 23,025 599,067 489,299 1,111,391 94,913 604,684 699,597 568,980 994,965 13,140 341,894 279,248 634,282 54,168 345,100 399,268 324,723

1,498,200 19,787 514,818 420,486 955,091 81,565 519,645 601,210 488,962 5,932,073 78,344 2,038,403 1,664,902 3,781,649 322,953 2,057,516 2,380,469 1,936,028

406,126 5,364 139,555 113,984 258,903 22,110 140,863 162,973 132,546 113,689 1,501 39,066 31,908 72,475 6,189 39,433 45,622 37,104 23,176 306 7,964 6,505 14,775 1,262 8,039 9,301 7,564

3,944,341 52,092 1,355,370 1,107,023 2,514,485 214,737 1,368,079 1,582,816 1,287,299 25,126 332 8,634 7,052 16,018 1,368 8,715 10,083 8,200

1,415,957 18,700 486,557 397,404 902,661 77,087 491,119 568,206 462,121 57,969 766 19,919 16,270 36,955 3,156 20,106 23,262 18,919

3,949,779 52,164 1,357,239 1,108,549 2,517,952 215,033 1,369,965 1,584,998 1,289,074 106,328 1,404 36,537 29,842 67,783 5,789 36,879 42,668 34,702 463,050 6,115 159,115 129,960 295,190 25,209 160,607 185,816 151,124 128,687 1,700 44,220 36,117 82,037 7,006 44,634 51,640 41,999 14,615 193 5,022 4,102 9,317 796 5,069 5,865 4,770 35,108 464 12,064 9,854 22,382 1,911 12,177 14,088 11,458 19,209 254 6,601 5,391 12,246 1,046 6,663 7,709 6,269 35,788 473 12,298 10,044 22,815 1,948 12,413 14,361 11,680 41,168 544 14,146 11,554 26,244 2,241 14,279 16,520 13,436 5,328 70 1,831 1,495 3,396 290 1,848 2,138 1,739 7,872 104 2,705 2,209 5,018 429 2,730 3,159 2,569 3,954 52 1,359 1,110 2,521 215 1,371 1,586 1,290

2,382,848 31,470 818,804 668,772 1,519,046 129,726 826,481 956,207 777,681 1,371,557 18,114 471,300 384,943 874,357 74,670 475,719 550,389 447,630 3,560,799 47,027 1,223,576 999,378 2,269,981 193,856 1,235,049 1,428,905 1,162,124

268,278 3,543 92,187 75,295 171,025 14,606 93,051 107,657 87,557 1,806,005 23,852 620,587 506,875 1,151,314 98,322 626,406 724,728 589,419

35,633 471 12,244 10,001 22,716 1,940 12,359 14,299 11,630 6,448,723 85,167 2,215,936 1,809,906 4,111,009 351,080 2,236,713 2,587,793 2,104,645

96,235 1,271 33,069 27,010 61,350 5,239 33,379 38,618 31,408 40,251 532 13,831 11,297 25,660 2,191 13,961 16,152 13,137 51,774 684 17,791 14,531 33,006 2,819 17,957 20,776 16,897 67,452 891 23,178 18,931 43,000 3,672 23,395 27,067 22,014 36,389 481 12,504 10,213 23,198 1,981 12,621 14,602 11,876 6,534 86 2,245 1,834 4,165 356 2,266 2,622 2,132

105,969 1,400 36,413 29,741 67,554 5,769 36,755 42,524 34,585 708,245 9,354 243,370 198,777 451,501 38,558 245,652 284,210 231,147

9,246 122 3,177 2,595 5,894 503 3,207 3,710 3,018 51,279 677 17,621 14,392 32,690 2,792 17,786 20,578 16,736 1,592 21 547 447 1,015 87 552 639 520

10,229 135 3,515 2,871 6,521 557 3,548 4,105 3,338 34,716 458 11,929 9,743 22,130 1,890 12,041 13,931 11,330

1,324,302 17,490 455,062 371,680 844,232 72,097 459,329 531,426 432,207 319,564 4,220 109,810 89,689 203,719 17,398 110,839 128,237 104,295

5,807,916 76,704 1,995,739 1,630,056 3,702,499 316,193 2,014,452 2,330,645 1,895,507 1,444,103 19,072 496,228 405,303 920,603 78,620 500,881 579,501 471,306

___________________________________________________________________________________________________


22



Contributions

Employer Allocation


Liability (NPL)







11536 NEWELL-FONDA COMM SCH DIST 357,624 0.053300% 3,371,910 5,722,809 11601 BUENA VISTA CO SOLID WASTE COMM 29,244 0.004359% 275,731 467,971 11701 ALTA MUNICIPAL ULTILITIES 48,416 0.007216% 456,498 774,768 12201 BUTLER COUNTY 355,206 0.052940% 3,349,110 5,684,113 12203 BUTLER COUNTY AGRI EXTENSION DIST 10,279 0.001532% 96,921 164,495 12206 BUTLER COUNTY SOLID WASTE COMMISSION 16,264 0.002424% 153,349 260,265 12207 BUTLER CO SOIL & WATER CONS DIST 2,058 0.000307% 19,401 32,927 12301 CITY OF GREENE 18,463 0.002752% 174,078 295,445 12302 CITY OF PARKERSBURG 25,509 0.003802% 240,516 408,204 12303 CITY OF SHELL ROCK 20,846 0.003107% 196,549 333,584 12304 CITY OF ALLISON 17,408 0.002595% 164,137 278,574 12305 CITY OF CLARKSVILLE 24,604 0.003667% 231,979 393,715 12307 CITY OF DUMONT 12,669 0.001888% 119,455 202,740 12309 GREENE PUBLIC LIBRARY 5,581 0.000832% 52,622 89,310 12310 CITY OF APLINGTON 17,025 0.002537% 160,527 272,446 12314 CITY OF NEW HARTFORD 11,974 0.001785% 112,898 191,610 12318 CITY OF AREDALE 583 0.000087% 5,501 9,336 12321 CITY OF BRISTOW 1,813 0.000270% 17,094 29,011 12571 CLARKSVILLE COMMUNITY SCHOOL DISTRICT 187,736 0.027980% 1,770,092 3,004,202 13001 STATE - DEPT OF CORRECTIONS/ROCKWELL CITY 43,169 0.006434% 407,020 690,795 13201 CALHOUN COUNTY 329,442 0.049100% 3,106,192 5,271,832 13203 CALHOUN COUNTY AGRICULTURAL EXTENSION 9,815 0.001463% 92,537 157,055 13207 CALHOUN CO SOIL & WATER CONS DIST 1,030 0.000154% 9,716 16,490 13209 TWIN LAKES UTILITIES 7,672 0.001143% 72,333 122,764 13301 CITY OF ROCKWELL CITY 23,458 0.003496% 221,173 375,375 13302 CITY OF MANSON 19,345 0.002883% 182,401 309,570 13303 CITY OF LAKE CITY 23,780 0.003544% 224,209 380,528 13304 CITY OF LOHRVILLE 9,788 0.001459% 92,289 156,633 13307 CITY OF POMEROY 10,571 0.001575% 99,669 169,158 13309 CITY OF FARNHAMVILLE 6,648 0.000991% 62,677 106,376 13310 CITY OF SOMERS 2,199 0.000328% 20,733 35,188 13311 CITY OF JOLLEY 745 0.000111% 7,020 11,915 13312 CITY OF KNIERIM 713 0.000106% 6,718 11,402 13313 CITY OF RINARD 344 0.000051% 3,242 5,502 13314 CITY OF YETTER 1,061 0.000158% 10,003 16,977 13537 MANSON NORTHWEST WEBSTER COMM SCHOOL DIS 485,284 0.072327% 4,575,564 7,765,652 14201 CARROLL COUNTY 359,938 0.053645% 3,393,729 5,759,840 14203 CARROLL COUNTY AGRICULTURAL EXTENSION 12,329 0.001838% 116,247 197,294 14206 CARROLL CO SOLID WASTE MGMT COMM 42,441 0.006325% 400,156 679,145 14301 CITY OF DEDHAM 964 0.000144% 9,093 15,433 14302 CITY OF CARROLL 253,757 0.037820% 2,392,585 4,060,697 14303 CITY OF TEMPLETON 10,355 0.001543% 97,632 165,701 14304 CITY OF LIDDERDALE 2,675 0.000399% 25,218 42,800 14305 CITY OF BREDA 11,791 0.001757% 111,169 188,676 14308 CITY OF MANNING 36,661 0.005464% 345,667 586,666 14309 CITY OF COON RAPIDS 16,502 0.002459% 155,594 264,074 14310 CITY OF HALBUR 1,622 0.000242% 15,290 25,950 14311 CITY OF GLIDDEN 23,902 0.003562% 225,361 382,483 14312 CITY OF ARCADIA 6,439 0.000960% 60,707 103,032 14314 CITY OF WILLEY 1 0.000000% 10 17 14315 CITY OF RALSTON 911 0.000136% 8,589 14,577

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________23 (Continued)













Total Proportionate


Pension Expense





1,399,855 18,488 481,024 392,885 892,397 76,211 485,534 561,745 456,865 114,470 1,512 39,335 32,127 72,974 6,232 39,704 45,936 37,359 189,516 2,503 65,122 53,190 120,815 10,318 65,733 76,051 61,852

1,390,390 18,363 477,771 390,228 886,362 75,695 482,251 557,946 453,776 40,237 531 13,826 11,293 25,650 2,191 13,956 16,147 13,132 63,663 841 21,876 17,868 40,585 3,466 22,081 25,547 20,778 8,054 106 2,768 2,261 5,135 438 2,794 3,232 2,629

72,269 954 24,833 20,283 46,070 3,934 25,066 29,000 23,586 99,851 1,319 34,311 28,024 63,654 5,436 34,633 40,069 32,588 81,598 1,078 28,039 22,901 52,018 4,442 28,302 32,744 26,631 68,142 900 23,415 19,125 43,440 3,710 23,635 27,345 22,239 96,307 1,272 33,093 27,030 61,395 5,243 33,404 38,647 31,431 49,592 655 17,041 13,919 31,615 2,700 17,201 19,901 16,185 21,846 289 7,507 6,131 13,927 1,189 7,577 8,766 7,130 66,643 880 22,900 18,704 42,484 3,628 23,115 26,743 21,750 46,870 619 16,106 13,155 29,880 2,552 16,257 18,809 15,297 2,284 30 785 641 1,456 124 792 916 745 7,096 94 2,439 1,992 4,525 386 2,461 2,847 2,316

734,857 9,705 252,515 206,246 468,466 40,007 254,882 294,889 239,833 168,975 2,232 58,064 47,425 107,721 9,199 58,608 67,807 55,148

1,289,542 17,031 443,117 361,924 822,072 70,205 447,272 517,477 420,863 38,417 507 13,201 10,782 24,490 2,091 13,325 15,416 12,538 4,034 53 1,386 1,132 2,571 220 1,399 1,619 1,316

30,029 397 10,319 8,428 19,144 1,635 10,416 12,051 9,801 91,820 1,213 31,552 25,770 58,535 4,999 31,848 36,847 29,967 75,724 1,000 26,021 21,253 48,274 4,123 26,265 30,388 24,714 93,081 1,229 31,985 26,124 59,338 5,067 32,285 37,352 30,378 38,314 506 13,166 10,753 24,425 2,086 13,289 15,375 12,504 41,378 546 14,218 11,613 26,377 2,253 14,352 16,605 13,504 26,021 344 8,941 7,303 16,588 1,417 9,025 10,442 8,492 8,607 114 2,958 2,416 5,488 469 2,985 3,454 2,809 2,915 38 1,002 818 1,858 159 1,011 1,170 951 2,789 37 958 783 1,778 152 967 1,119 910 1,346 18 462 378 858 73 467 540 439 4,153 55 1,427 1,166 2,648 226 1,440 1,666 1,355

1,899,555 25,087 652,733 533,131 1,210,951 103,415 658,853 762,268 619,950 1,408,913 18,607 484,136 395,427 898,170 76,704 488,676 565,380 459,822

48,260 637 16,583 13,545 30,765 2,627 16,739 19,366 15,750 166,126 2,194 57,085 46,625 105,904 9,044 57,620 66,664 54,218

3,775 50 1,297 1,060 2,407 206 1,309 1,515 1,232 993,286 13,118 341,317 278,777 633,212 54,076 344,517 398,593 324,175 40,532 535 13,928 11,376 25,839 2,207 14,058 16,265 13,228 10,469 138 3,598 2,938 6,674 570 3,631 4,201 3,417 46,152 610 15,859 12,953 29,422 2,513 16,008 18,521 15,062

143,504 1,895 49,312 40,276 91,483 7,813 49,774 57,587 46,835 64,595 853 22,196 18,129 41,178 3,517 22,405 25,922 21,082 6,348 84 2,181 1,782 4,047 346 2,202 2,548 2,072

93,559 1,236 32,149 26,258 59,643 5,094 32,451 37,545 30,535 25,203 333 8,660 7,073 16,066 1,372 8,741 10,113 8,225

4 - 1 1 2 - 1 1 1 3,566 47 1,225 1,001 2,273 194 1,237 1,431 1,164

___________________________________________________________________________________________________


24



Contributions

Employer Allocation


Liability (NPL)







14316 CITY OF LANESBORO 1,081 0.000161% 10,197 17,306 14317 THOMAS REST HAVEN 156,554 0.023333% 1,476,094 2,505,228 14318 MANNING MUNICIPAL HOUSING AGENCY 6,250 0.000932% 58,932 100,019 14401 UNION TOWNSHIP - CARROLL COUNTY 1,570 0.000234% 14,807 25,131 14510 CARROLL COMMUNITY SCHOOL DISTRICT 996,630 0.148538% 9,396,863 15,948,365 14534 COON RAPIDS-BAYARD COMMUNITY SCHOOL DIST 241,285 0.035961% 2,274,991 3,861,116 14535 GLIDDEN RALSTON COMMUNITY SCHOOL DISTRIC 222,404 0.033147% 2,096,971 3,558,980 14601 REGION XII COUNCIL OF GOVT 164,108 0.024459% 1,547,317 2,626,107 14603 REGION XII REGIONAL HOUSING AUTH 24,652 0.003674% 232,432 394,485 14701 COON RAPIDS MUNICIPAL UTILITIES 64,871 0.009668% 611,641 1,038,078 14702 MANNING MUN LIGHT PLT 20,761 0.003094% 195,750 332,226 14703 MANNING MUNICIPAL GAS DEPARTMENT 17,246 0.002570% 162,602 275,969 14704 CARROLL SOIL & WATER CONSERV. DIST. 747 0.000111% 7,046 11,959 15201 CASS COUNTY 323,132 0.048159% 3,046,690 5,170,845 15203 CASS COUNTY AGRI 10,701 0.001595% 100,899 171,246 15205 CASS COUNTY MEMORIAL HOSPITAL 1,881,272 0.280384% 17,737,832 30,104,666 15301 CITY OF WIOTA 964 0.000144% 9,093 15,433 15302 CITY OF ATLANTIC 110,566 0.016479% 1,042,489 1,769,314 15303 CITY OF MARNE 714 0.000106% 6,735 11,431 15305 CITY OF ANITA 14,336 0.002137% 135,164 229,401 15306 CITY OF GRISWOLD 18,557 0.002766% 174,967 296,955 15309 CITY OF LEWIS 9,096 0.001356% 85,759 145,550 15310 CITY OF CUMBERLAND 9,361 0.001395% 88,259 149,793 15311 CITY OF MASSENA 10,927 0.001629% 103,024 174,853 15542 ATLANTIC COMMUNITY SCHOOL DISTRICT #2 992,022 0.147851% 9,353,415 15,874,625 15543 GRISWOLD COMM SCH DIST NO 4 340,573 0.050759% 3,211,140 5,449,949 15601 SOUTHWEST IOWA PLANNING COUNCIL 202,906 0.030241% 1,913,126 3,246,959 15701 ATLANTIC LIGHT & WATER DEPT 178,240 0.026565% 1,680,564 2,852,255 15702 ANITA MUNICIPAL UTILITIES 16,767 0.002499% 158,093 268,315 16201 CEDAR COUNTY 407,530 0.060738% 3,842,454 6,521,416 16203 CEDAR COUNTY AGRICULTURAL EXT OFFICE 14,188 0.002115% 133,772 227,038 16301 CITY OF BENNETT 5,762 0.000859% 54,330 92,210 16302 CITY OF STANWOOD 10,993 0.001638% 103,648 175,911 16303 CITY OF TIPTON 128,743 0.019188% 1,213,874 2,060,188 16304 CITY OF WEST BRANCH 58,326 0.008693% 549,939 933,357 16305 CITY OF DURANT 35,400 0.005276% 333,773 566,480 16306 CITY OF MECHANICSVILLE 16,649 0.002481% 156,973 266,414 16307 CITY OF CLARENCE 15,987 0.002383% 150,737 255,830 16308 CITY OF LOWDEN 12,518 0.001866% 118,024 200,311 16542 TIPTON COMM SCH DIST 538,943 0.080324% 5,081,501 8,624,329 16544 WEST BRANCH COMMUNITY SCHOOL DISTRICT 525,300 0.078291% 4,952,863 8,406,003 16545 BENNETT COMM SCH DIST 67,515 0.010062% 636,576 1,080,398 16547 DURANT COMMUNITY SCHOOL DISTRICT 414,707 0.061808% 3,910,122 6,636,262 16548 NORTH CEDAR COMMUNITY SCHOOL DISTRICT 455,781 0.067929% 4,297,392 7,293,538 16701 DURANT MUNIC ELEC PLT 25,546 0.003807% 240,862 408,791 17201 CERRO GORDO COUNTY 879,274 0.131047% 8,290,359 14,070,405 17203 CERRO GORDO CO AGRI EXT 13,698 0.002041% 129,150 219,194 17204 CERRO GORDO CO. ASSESSOR 27,350 0.004076% 257,874 437,665 17205 CERRO GORDO CITY ASSESSORS OFFICE 19,509 0.002908% 183,943 312,189 17206 CERRO GORDO COUNTY MUNIC EMERG MANA 5,691 0.000848% 53,663 91,076 17301 CITY OF PLYMOUTH 7,099 0.001058% 66,937 113,606

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________25 (Continued)













Total Proportionate


Pension Expense





4,233 56 1,455 1,188 2,699 230 1,468 1,698 1,382 612,803 8,093 210,574 171,990 390,657 33,362 212,548 245,910 199,998 24,466 323 8,407 6,867 15,597 1,332 8,486 9,818 7,985 6,147 81 2,112 1,725 3,918 335 2,132 2,467 2,006

3,901,127 51,522 1,340,521 1,094,894 2,486,937 212,384 1,353,090 1,565,474 1,273,196 944,467 12,473 324,542 265,075 602,090 51,418 327,585 379,003 308,242 870,562 11,497 299,146 244,333 554,976 47,395 301,951 349,346 284,122 642,372 8,484 220,734 180,289 409,507 34,972 222,804 257,776 209,648 96,495 1,274 33,158 27,082 61,514 5,253 33,469 38,722 31,493

253,924 3,354 87,254 71,267 161,875 13,824 88,073 101,897 82,872 81,266 1,073 27,925 22,808 51,806 4,424 28,187 32,611 26,522 67,505 892 23,196 18,946 43,034 3,675 23,414 27,089 22,031 2,925 39 1,005 821 1,865 159 1,015 1,174 955

1,264,840 16,705 434,629 354,991 806,325 68,860 438,704 507,564 412,801 41,888 553 14,394 11,756 26,703 2,280 14,529 16,809 13,671

7,363,897 97,254 2,530,412 2,066,759 4,694,425 400,904 2,554,138 2,955,042 2,403,327 3,775 50 1,297 1,060 2,407 206 1,309 1,515 1,232

432,792 5,716 148,718 121,468 275,902 23,562 150,112 173,674 141,249 2,796 37 961 785 1,783 152 970 1,122 913

56,114 741 19,282 15,749 35,772 3,055 19,463 22,518 18,314 72,638 959 24,960 20,387 46,306 3,955 25,194 29,149 23,707 35,603 470 12,234 9,992 22,696 1,938 12,349 14,287 11,620 36,641 484 12,591 10,284 23,359 1,995 12,709 14,704 11,958 42,771 565 14,697 12,004 27,266 2,329 14,835 17,164 13,959

3,883,089 51,283 1,334,323 1,089,832 2,475,438 211,402 1,346,834 1,558,236 1,267,309 1,333,111 17,606 458,089 374,152 849,847 72,577 462,384 534,961 435,082

794,238 10,489 272,919 222,912 506,320 43,240 275,478 318,718 259,212 697,689 9,214 239,743 195,814 444,771 37,983 241,991 279,974 227,702 65,632 867 22,553 18,420 41,840 3,573 22,764 26,337 21,420

1,595,202 21,068 548,150 447,711 1,016,929 86,846 553,289 640,135 520,620 55,536 733 19,083 15,587 35,403 3,023 19,262 22,285 18,125 22,555 298 7,751 6,330 14,379 1,228 7,823 9,051 7,361 43,030 568 14,786 12,077 27,431 2,343 14,925 17,268 14,043

503,942 6,655 173,167 141,437 321,259 27,436 174,790 202,226 164,470 228,308 3,015 78,452 64,077 145,544 12,430 79,188 91,618 74,512 138,567 1,830 47,615 38,890 88,335 7,544 48,061 55,605 45,223 65,168 861 22,393 18,290 41,544 3,548 22,603 26,151 21,268 62,579 826 21,504 17,563 39,893 3,407 21,705 25,112 20,424 48,998 647 16,837 13,752 31,236 2,668 16,995 19,663 15,991

2,109,596 27,861 724,908 592,081 1,344,850 114,850 731,705 846,555 688,501 2,056,191 27,156 706,556 577,093 1,310,805 111,943 713,181 825,124 671,071

264,276 3,490 90,812 74,172 168,474 14,388 91,663 106,051 86,251 1,623,295 21,439 557,803 455,596 1,034,838 88,375 563,033 651,408 529,789 1,784,071 23,562 613,050 500,719 1,137,331 97,128 618,798 715,926 582,260

99,994 1,321 34,360 28,065 63,746 5,444 34,683 40,127 32,635 3,441,759 45,455 1,182,671 965,968 2,194,094 187,376 1,193,760 1,381,136 1,123,274

53,617 708 18,424 15,048 34,180 2,919 18,597 21,516 17,499 107,057 1,414 36,787 30,047 68,248 5,828 37,132 42,960 34,940 76,364 1,009 26,241 21,433 48,683 4,157 26,487 30,644 24,923 22,278 294 7,655 6,253 14,202 1,213 7,727 8,940 7,271 27,789 367 9,549 7,799 17,715 1,513 9,639 11,152 9,069

___________________________________________________________________________________________________


26



Contributions

Employer Allocation


Liability (NPL)







17302 CITY OF MASON CITY 768,181 0.114490% 7,242,904 12,292,663 17303 CITY OF CLEAR LAKE 168,869 0.025168% 1,592,202 2,702,286 17305 CITY OF THORNTON 9,699 0.001446% 91,451 155,211 17306 CITY OF MESERVEY 943 0.000141% 8,891 15,090 17308 CITY OF ROCKWELL 11,201 0.001669% 105,611 179,242 17310 CITY OF DOUGHERTY 536 0.000080% 5,052 8,574 17312 CLEAR LAKE SANITARY DISTRICT 51,725 0.007709% 487,699 827,723 17313 CITY OF ROCK FALLS 811 0.000121% 7,645 12,975 17315 ROCKWELL PUB LIBRARY 3,495 0.000521% 32,951 55,924 17316 CITY OF VENTURA 17,523 0.002612% 165,222 280,414 17318 MESERVEY PUB LIBRARY 1,354 0.000202% 12,766 21,666 17320 CITY OF SWALEDALE 4,096 0.000610% 38,616 65,538 17326 SWALEDALE PUBLIC LIBRARY 910 0.000136% 8,581 14,564 17516 MASON CITY COMMUNITY SCHOOL DISTRICT 2,583,142 0.384991% 24,355,505 41,336,186 17552 CLEAR LAKE COMMUNITY SCHOOL DISTRICT 794,777 0.118453% 7,493,661 12,718,249 17556 NORTH IOWA AREA COMMUNITY COLLEGE 688,361 0.102593% 6,490,310 11,015,361 17602 NORTH IA AREA COUNCIL OF GOV'TS 100,443 0.014970% 947,038 1,607,313 17606 NORTH IOWA REGIONAL HOUSING AUTHORI 21,141 0.003151% 199,332 338,306 17607 LANDFILL OF NORTH IOWA 66,657 0.009935% 628,486 1,066,666 17608 ELDERBRIDGE AGENCY ON AGING 138,566 0.020652% 1,306,491 2,217,378 18001 STATE - DEPT OF HUMAN SERVICES/CHEROKEE 768,681 0.114564% 7,247,612 12,300,654 18201 CHEROKEE COUNTY 286,229 0.042659% 2,698,748 4,580,317 18203 CHEROKEE COUNTY AGRI EXTENSION DISTRICT 11,325 0.001688% 106,775 181,218 18206 CHEROKEE CO SOIL & WATER CONS DIST 1,694 0.000252% 15,971 27,105 18207 CHEROKEE COUNTY SOLID WASTE COMMISSION 18,167 0.002708% 171,290 290,714 18301 CITY OF CLEGHORN 2,581 0.000385% 24,338 41,307 18302 CITY OF CHEROKEE 106,543 0.015879% 1,004,556 1,704,933 18303 CITY OF WASHTA 3,698 0.000551% 34,865 59,173 18305 CITY OF MERIDEN 1,831 0.000273% 17,266 29,303 18306 CITY OF MARCUS 16,292 0.002428% 153,607 260,702 18308 CITY OF LARRABEE 1,742 0.000260% 16,421 27,870 18309 CITY OF AURELIA 25,241 0.003762% 237,984 403,906 18310 CITY OF QUIMBY 4,720 0.000703% 44,504 75,531 18507 CHEROKEE COMMUNITY SCHOOL DISTRICT 603,117 0.089888% 5,686,572 9,651,256 18526 AURELIA COMMUNITY SCHOOL DISTRICT 122,151 0.018205% 1,151,716 1,954,694 18528 MARCUS-MERIDEN-CLEGHORN COMM SCH DIST 232,620 0.034670% 2,193,289 3,722,453 18601 NORTHWEST IOWA MULTICOUNTY JUVENILE 37,370 0.005570% 352,350 598,008 19201 CHICKASAW COUNTY 297,720 0.044372% 2,807,093 4,764,201 19203 CHICKASAW COUNTY AGRI 12,658 0.001887% 119,348 202,558 19206 CHICKASAW CO SOIL & WATER CONS DIST 2,091 0.000312% 19,717 33,464 19301 CITY OF FREDERICKSBURG 23,199 0.003458% 218,733 371,233 19302 CITY OF LAWLER 8,346 0.001244% 78,695 133,562 19303 CITY OF NASHUA 21,868 0.003259% 206,186 349,940 19304 CITY OF NEW HAMPTON 116,116 0.017306% 1,094,813 1,858,118 19306 CITY OF ALTA VISTA 6,808 0.001015% 64,190 108,944 19308 CITY OF NORTH WASHINGTON 268 0.000040% 2,526 4,287 19309 CITY OF BASSETT 280 0.000042% 2,639 4,480 19311 CITY OF IONIA 4,469 0.000666% 42,133 71,508 19579 NASHUA-PLAINFIELD COMM SCHOOL DISTRICT 435,949 0.064974% 4,110,406 6,976,185 19581 NEW HAMPTON COMMUNITY SCHOOL DISTRICT 547,829 0.081648% 5,165,282 8,766,521 20201 CLARKE COUNTY 226,598 0.033772% 2,136,513 3,626,093

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________27 (Continued)













Total Proportionate


Pension Expense





3,006,906 39,712 1,033,245 843,921 1,916,878 163,701 1,042,933 1,206,634 981,352 661,006 8,730 227,137 185,519 421,386 35,986 229,267 265,253 215,730 37,966 501 13,046 10,656 24,203 2,067 13,168 15,235 12,391 3,691 49 1,268 1,036 2,353 201 1,280 1,481 1,205

43,844 579 15,066 12,305 27,950 2,387 15,207 17,594 14,309 2,097 28 721 589 1,338 114 727 841 684

202,469 2,674 69,573 56,825 129,072 11,023 70,226 81,249 66,079 3,174 42 1,091 891 2,024 173 1,101 1,274 1,036

13,680 181 4,701 3,839 8,721 745 4,745 5,490 4,465 68,592 906 23,570 19,251 43,727 3,734 23,791 27,525 22,386 5,300 70 1,821 1,487 3,378 289 1,838 2,127 1,730

16,031 212 5,509 4,499 10,220 873 5,560 6,433 5,232 3,563 47 1,224 1,000 2,271 194 1,236 1,430 1,163

10,111,237 133,538 3,474,463 2,837,831 6,445,832 550,474 3,507,041 4,057,515 3,299,966 3,111,009 41,087 1,069,017 873,139 1,983,243 169,369 1,079,041 1,248,410 1,015,328 2,694,465 35,585 925,883 756,232 1,717,700 146,692 934,564 1,081,256 879,382

393,165 5,192 135,101 110,346 250,639 21,405 136,368 157,773 128,316 82,753 1,093 28,436 23,226 52,755 4,505 28,703 33,208 27,008

260,917 3,446 89,657 73,229 166,332 14,205 90,498 104,703 85,155 542,392 7,163 186,379 152,228 345,770 29,529 188,127 217,656 177,019

3,008,861 39,738 1,033,917 844,470 1,918,125 163,808 1,043,611 1,207,419 981,990 1,120,391 14,797 384,993 314,450 714,240 60,996 388,603 449,599 365,658

44,328 585 15,232 12,441 28,258 2,413 15,375 17,788 14,467 6,630 88 2,278 1,861 4,227 361 2,300 2,661 2,164

71,112 939 24,436 19,958 45,333 3,871 24,665 28,536 23,208 10,104 133 3,472 2,836 6,441 550 3,505 4,055 3,298

417,043 5,508 143,306 117,048 265,862 22,705 144,650 167,355 136,109 14,474 191 4,974 4,062 9,227 788 5,020 5,808 4,724 7,168 95 2,463 2,012 4,570 390 2,486 2,876 2,339

63,770 842 21,913 17,898 40,653 3,472 22,118 25,590 20,812 6,817 90 2,343 1,913 4,346 371 2,365 2,736 2,225

98,799 1,305 33,950 27,729 62,984 5,379 34,268 39,647 32,245 18,476 244 6,349 5,185 11,778 1,006 6,408 7,414 6,030

2,360,792 31,179 811,225 662,582 1,504,986 128,526 818,831 947,357 770,483 478,137 6,315 164,299 134,195 304,809 26,031 165,840 191,871 156,048 910,549 12,025 312,886 255,556 580,467 49,572 315,820 365,392 297,172 146,279 1,932 50,265 41,055 93,252 7,964 50,736 58,700 47,740

1,165,370 15,391 400,449 327,074 742,914 63,445 404,204 467,649 380,337 49,548 654 17,026 13,906 31,586 2,697 17,185 19,882 16,171 8,186 108 2,813 2,297 5,218 446 2,839 3,285 2,672

90,807 1,199 31,204 25,486 57,889 4,944 31,496 36,440 29,636 32,670 431 11,226 9,169 20,826 1,779 11,332 13,111 10,663 85,599 1,130 29,414 24,024 54,568 4,660 29,690 34,350 27,937

454,514 6,003 156,182 127,564 289,749 24,745 157,646 182,391 148,338 26,649 352 9,157 7,479 16,988 1,451 9,243 10,694 8,697 1,049 14 360 294 668 57 364 421 342 1,096 14 377 308 699 60 380 440 358

17,492 231 6,011 4,909 11,151 952 6,067 7,019 5,709 1,706,443 22,537 586,375 478,932 1,087,844 92,902 591,873 684,775 556,925 2,144,377 28,320 736,859 601,843 1,367,022 116,744 743,768 860,512 699,852

886,978 11,714 304,787 248,940 565,441 48,289 307,645 355,934 289,480

___________________________________________________________________________________________________


28



Contributions

Employer Allocation


Liability (NPL)







20203 CLARKE COUNTY AGRI EXT DIST 9,082 0.001354% 85,629 145,330 20204 CLARKE COUNTY HOSPITAL 585,463 0.087257% 5,520,114 9,368,743 20301 CITY OF OSCEOLA 93,388 0.013919% 880,522 1,494,423 20302 CITY OF MURRAY 11,686 0.001742% 110,179 186,996 20303 CITY OF WOODBURN 758 0.000113% 7,145 12,127 20306 CITY OF WELDON 848 0.000126% 7,995 13,570 20536 MURRAY COMM SCH DIST 185,987 0.027719% 1,753,606 2,976,221 20539 CLARKE COMMUNITY SCHOOL DISTRICT 846,750 0.126199% 7,983,696 13,549,936 21201 CLAY COUNTY 327,282 0.048778% 3,085,819 5,237,256 21203 CLAY COUNTY AG EXTENSION SERVICE 11,439 0.001705% 107,857 183,056 21207 IOWA LAKES REGIONAL WATER 130,241 0.019411% 1,227,997 2,084,157 21208 CLAY CO SOIL & WATER CONS DIST 634 0.000094% 5,976 10,143 21301 CITY OF EVERLY 21,850 0.003257% 206,019 349,656 21302 SPENCER HOSPITAL 2,090,894 0.311626% 19,714,280 33,459,095 21303 CITY OF SPENCER 283,039 0.042184% 2,668,672 4,529,272 21304 CITY OF ROYAL 5,616 0.000837% 52,951 89,869 21307 CITY OF PETERSON 9,068 0.001352% 85,501 145,112 21308 CITY OF WEBB 1,313 0.000196% 12,378 21,007 21309 CITY OF DICKENS 2,362 0.000352% 22,270 37,797 21310 CITY OF FOSTORIA 1,903 0.000284% 17,941 30,449 21312 WEBB PUBLIC LIBRARY 555 0.000083% 5,230 8,876 21313 CITY OF GREENVILLE 69 0.000010% 648 1,100 21314 CITY OF ROSSIE 107 0.000016% 1,010 1,715 21529 SPENCER COMMUNITY SCHOOL DISTRICT 1,290,690 0.192364% 12,169,446 20,653,995 21531 CLAY CENTRAL-EVERLY COMM SCHOOL DISTRICT 194,957 0.029056% 1,838,175 3,119,752 21602 NORTHWEST IA PLAN & DEVELOPMENT 69,848 0.010410% 658,572 1,117,729 21603 NORTHWEST REGIONAL HOUSING AUTHORITY 19,968 0.002976% 188,273 319,538 21701 SPENCER MUNICIPAL UTILITIES 262,839 0.039173% 2,478,214 4,206,028 22201 CLAYTON COUNTY 334,651 0.049876% 3,155,300 5,355,178 22203 CLAYTON CO AGRICUL EXTENSION DISTRI 11,802 0.001759% 111,278 188,860 22207 CLAYTON CO SOIL & WATER CONS DIST 1,083 0.000161% 10,210 17,328 22301 CITY OF FARMERSBURG 3,927 0.000585% 37,025 62,839 22302 CITY OF GUTTENBERG 50,253 0.007490% 473,820 804,168 22303 CITY OF STRAWBERRY POINT 19,763 0.002945% 186,337 316,252 22305 CITY OF LUANA 6,742 0.001005% 63,568 107,887 22306 CITY OF ELKADER 28,693 0.004276% 270,539 459,159 22308 CITY OF MONONA 26,972 0.004020% 254,310 431,616 22309 CITY OF MCGREGOR 20,706 0.003086% 195,229 331,343 22311 CITY OF GARNAVILLO 14,180 0.002113% 133,699 226,914 22312 CITY OF MARQUETTE 17,225 0.002567% 162,410 275,643 22313 CITY OF VOLGA 5,637 0.000840% 53,146 90,199 22316 CITY OF ST OLAF 1,527 0.000228% 14,400 24,439 22319 CITY OF OSTERDOCK 40 0.000006% 381 647 22320 CITY OF ELKPORT 61 0.000009% 573 973 22323 CITY OF NORTH BUENA VISTA 285 0.000042% 2,683 4,553 22324 GUTTENBERG MUNIC HOSP 589,576 0.087870% 5,558,903 9,434,575 22327 CITY OF CLAYTON 1,656 0.000247% 15,616 26,503 22329 CITY OF GARBER 344 0.000051% 3,245 5,508 22402 CASS TOWNSHIP - CLAYTON COUNTY 536 0.000080% 5,052 8,574 22559 M F L MARMAC COMMUNITY SCHOOL DISTRICT 501,277 0.074710% 4,726,362 8,021,585 22564 CENTRAL COMMUNITY SCHOOL DISTRICT 284,170 0.042353% 2,679,332 4,547,365

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________29 (Continued)













Total Proportionate


Pension Expense





35,549 469 12,216 9,977 22,662 1,935 12,330 14,265 11,602 2,291,687 30,266 787,478 643,187 1,460,931 124,764 794,862 919,626 747,929

365,550 4,828 125,612 102,596 233,036 19,901 126,790 146,691 119,303 45,741 604 15,718 12,838 29,160 2,490 15,865 18,355 14,928 2,966 39 1,019 833 1,891 161 1,029 1,190 968 3,319 44 1,141 932 2,117 181 1,151 1,332 1,083

728,013 9,615 250,163 204,325 464,103 39,634 252,508 292,142 237,599 3,314,447 43,773 1,138,924 930,236 2,112,933 180,444 1,149,603 1,330,047 1,081,723 1,281,084 16,919 440,211 359,550 816,680 69,745 444,339 514,084 418,103

44,777 591 15,387 12,567 28,545 2,438 15,531 17,969 14,614 509,805 6,733 175,181 143,082 324,996 27,755 176,824 204,579 166,383

2,481 33 853 696 1,582 135 861 996 810 85,529 1,130 29,390 24,005 54,525 4,656 29,665 34,321 27,914

8,184,423 108,090 2,812,364 2,297,049 5,217,503 445,575 2,838,734 3,284,309 2,671,119 1,107,904 14,632 380,703 310,946 706,281 60,316 384,272 444,588 361,583

21,983 290 7,554 6,170 14,014 1,197 7,625 8,822 7,174 35,496 469 12,197 9,962 22,628 1,932 12,312 14,244 11,585 5,139 68 1,766 1,442 3,276 280 1,782 2,062 1,677 9,246 122 3,177 2,595 5,894 503 3,207 3,710 3,017 7,448 98 2,559 2,090 4,747 405 2,583 2,988 2,431 2,171 29 746 609 1,384 118 753 871 709

269 4 92 76 172 15 93 108 88 419 6 144 118 268 23 145 168 137

5,052,170 66,723 1,736,047 1,417,947 3,220,717 275,049 1,752,325 2,027,374 1,648,857 763,122 10,078 262,227 214,179 486,484 41,546 264,686 306,232 249,057 273,408 3,611 93,949 76,735 174,295 14,885 94,830 109,715 89,231 78,162 1,032 26,858 21,937 49,827 4,255 27,110 31,365 25,509

1,028,836 13,588 353,533 288,754 655,875 56,012 356,847 412,859 335,777 1,309,929 17,300 450,123 367,646 835,069 71,315 454,344 525,659 427,517

46,197 610 15,874 12,966 29,450 2,515 16,023 18,538 15,077 4,239 56 1,456 1,190 2,702 231 1,470 1,701 1,383

15,371 203 5,282 4,314 9,799 837 5,331 6,168 5,017 196,707 2,598 67,593 55,208 125,399 10,709 68,227 78,936 64,199 77,358 1,022 26,582 21,711 49,315 4,212 26,831 31,043 25,247 26,390 349 9,068 7,407 16,824 1,437 9,153 10,590 8,613

112,315 1,483 38,594 31,522 71,599 6,115 38,956 45,071 36,656 105,577 1,394 36,279 29,631 67,304 5,748 36,619 42,367 34,457 81,050 1,070 27,851 22,747 51,668 4,412 28,112 32,524 26,452 55,505 733 19,073 15,578 35,384 3,022 19,252 22,274 18,115 67,425 890 23,169 18,924 42,983 3,671 23,386 27,057 22,005 22,063 291 7,582 6,192 14,065 1,201 7,653 8,854 7,201 5,978 79 2,054 1,678 3,811 325 2,073 2,398 1,951

158 2 54 44 100 9 55 64 52 238 3 82 67 152 13 83 96 78

1,114 15 383 313 711 61 386 447 364 2,307,790 30,479 793,012 647,707 1,471,198 125,640 800,447 926,087 753,184

6,483 86 2,228 1,820 4,134 353 2,249 2,602 2,116 1,347 18 463 378 859 73 467 540 440 2,097 28 721 589 1,338 114 727 841 684

1,962,159 25,914 674,245 550,701 1,250,860 106,823 680,567 787,390 640,382 1,112,330 14,690 382,223 312,188 709,101 60,557 385,807 446,364 363,027

___________________________________________________________________________________________________


30



Contributions

Employer Allocation


Liability (NPL)







22569 STARMONT COMMUNITY SCHOOL DISTRICT 373,523 0.055670% 3,521,815 5,977,227 22601 AEA 1 - KEYSTONE 1,234,090 0.183929% 11,635,791 19,748,275 22701 MCGREGOR MUNICIPAL UTILITIES 13,714 0.002044% 129,301 219,450 23201 CLINTON COUNTY 657,466 0.097989% 6,199,007 10,520,960 23203 CLINTON CO ASSESSOR'S OFFICE 18,318 0.002730% 172,709 293,122 23204 CLINTON COUNTY AGRI 16,325 0.002433% 153,924 261,240 23206 CLINTON CO SOIL & WATER CONS DISTRICT 1,119 0.000167% 10,548 17,902 23301 CITY OF WHEATLAND 13,699 0.002042% 129,162 219,213 23303 CITY OF DEWITT 125,170 0.018655% 1,180,181 2,003,004 23306 CITY OF CHARLOTTE 4,100 0.000611% 38,660 65,613 23307 CITY OF CLINTON 486,688 0.072536% 4,588,804 7,788,122 23310 CITY OF LOST NATION 7,191 0.001072% 67,801 115,072 23311 CITY OF GOOSE LAKE 3,100 0.000462% 29,227 49,604 23312 CITY OF GRAND MOUND 8,303 0.001237% 78,283 132,862 23313 CITY OF CALAMUS 6,308 0.000940% 59,472 100,936 23314 CLINTON CITY ASSESSOR 14,046 0.002093% 132,433 224,765 23315 CITY OF DELMAR 5,699 0.000849% 53,737 91,202 23316 CITY OF CAMANCHE 50,675 0.007553% 477,797 810,917 23318 CITY OF TORONTO 508 0.000076% 4,789 8,128 23319 CITY OF WELTON 1,294 0.000193% 12,205 20,714 23320 CITY OF LOW MOOR 2,412 0.000360% 22,744 38,602 23321 CITY OF ANDOVER 536 0.000080% 5,052 8,574 23322 CALAMUS PUB LIBRARY 555 0.000083% 5,238 8,889 23328 CITY OF CLINTON IA HOUSING AUTH 56,615 0.008438% 533,799 905,964 23569 CAMANCHE COMMUNITY SCHOOL DISTRICT 561,036 0.083617% 5,289,802 8,977,857 23570 CALAMUS WHEATLAND CSD 300,531 0.044791% 2,833,600 4,809,189 23572 CLINTON COMMUNITY SCHOOL DISTRICT 2,288,817 0.341125% 21,580,423 36,626,315 23573 CENTRAL DEWITT COMMUNITY SCHOOL DISTRICT 909,780 0.135593% 8,577,986 14,558,566 23574 NORTHEAST COMMUNITY SCHOOL DISTRICT 473,384 0.070553% 4,463,369 7,575,234 23577 DELWOOD COMM SCH DIST 112,632 0.016787% 1,061,964 1,802,367 23602 CLINTON CO AREA SOLID WASTE AGCY 28,329 0.004222% 267,101 453,325 23701 ELWOOD COMMUNITY SANITARY DISTRICT 91 0.000014% 859 1,457 24201 CRAWFORD COUNTY 462,815 0.068978% 4,363,718 7,406,106 24203 CRAWFORD COUNTY AGRI 9,170 0.001367% 86,464 146,746 24204 CRAWFORD COUNTY MEMORIAL HOSPITAL 1,273,443 0.189794% 12,006,830 20,378,003 24301 CITY OF DENISON 137,758 0.020531% 1,298,872 2,204,447 24302 CITY OF WESTSIDE 5,952 0.000887% 56,116 95,240 24303 CITY OF MANILLA 30,259 0.004510% 285,300 484,212 24305 CITY OF CHARTER OAK 9,446 0.001408% 89,061 151,154 24306 CITY OF DOW CITY 8,462 0.001261% 79,789 135,418 24307 CITY OF VAIL 4,493 0.000670% 42,365 71,902 24308 CITY OF DELOIT 3,767 0.000561% 35,514 60,275 24310 CITY OF SCHLESWIG 8,788 0.001310% 82,861 140,632 24311 CITY OF ARION 188 0.000028% 1,768 3,001 24312 CITY OF RICKETTS 1,528 0.000228% 14,407 24,451 24315 CITY OF KIRON 3,557 0.000530% 33,535 56,915 24316 CITY OF BUCK GROVE 94 0.000014% 882 1,497 24317 CITY OF ASPINWALL 54 0.000008% 505 857 24536 DENISON COMMUNITY SCHOOL DISTRICT 1,388,053 0.206875% 13,087,446 22,212,025 24539 SCHLESWIG COMM SCH DIST 125,060 0.018639% 1,179,144 2,001,245 24540 AR WE VA COMM SCH DIST 145,999 0.021760% 1,376,568 2,336,313

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________31 (Continued)













Total Proportionate


Pension Expense





1,462,089 19,310 502,409 410,351 932,070 79,599 507,119 586,718 477,176 4,830,622 63,797 1,659,918 1,355,767 3,079,482 262,988 1,675,482 1,938,470 1,576,552

53,680 709 18,446 15,066 34,221 2,922 18,619 21,541 17,519 2,573,530 33,988 884,327 722,290 1,640,605 140,108 892,618 1,032,726 839,913

71,701 947 24,638 20,124 45,709 3,904 24,869 28,773 23,401 63,902 844 21,958 17,935 40,737 3,479 22,164 25,643 20,855 4,379 58 1,505 1,229 2,792 238 1,519 1,757 1,429

53,622 708 18,426 15,050 34,184 2,919 18,598 21,517 17,500 489,954 6,471 168,360 137,511 312,342 26,674 169,939 196,613 159,905 16,050 212 5,515 4,504 10,231 874 5,567 6,441 5,238

1,905,051 25,160 654,621 534,674 1,214,455 103,714 660,759 764,473 621,744 28,148 372 9,672 7,900 17,944 1,532 9,763 11,295 9,186 12,134 160 4,169 3,405 7,734 661 4,208 4,869 3,960 32,499 429 11,168 9,121 20,718 1,769 11,272 13,041 10,607 24,690 326 8,484 6,929 15,739 1,344 8,564 9,908 8,058 54,980 726 18,892 15,431 35,049 2,993 19,070 22,063 17,944 22,309 295 7,666 6,261 14,222 1,215 7,738 8,953 7,281

198,358 2,620 68,161 55,671 126,452 10,799 68,800 79,599 64,737 1,988 26 683 558 1,267 108 690 798 649 5,067 67 1,741 1,422 3,230 276 1,757 2,033 1,654 9,442 125 3,245 2,650 6,020 514 3,275 3,789 3,082 2,097 28 721 589 1,338 114 727 841 684 2,174 29 747 610 1,386 118 754 872 710

221,608 2,927 76,150 62,197 141,274 12,065 76,864 88,929 72,325 2,196,072 29,003 754,623 616,352 1,399,978 119,558 761,699 881,257 716,724 1,176,375 15,536 404,231 330,163 749,930 64,044 408,021 472,065 383,929 8,959,156 118,322 3,078,581 2,514,486 5,711,389 487,752 3,107,447 3,595,199 2,923,965 3,561,168 47,032 1,223,703 999,481 2,270,216 193,876 1,235,177 1,429,053 1,162,245 1,852,977 24,472 636,727 520,058 1,181,257 100,879 642,697 743,576 604,749

440,877 5,823 151,496 123,737 281,056 24,002 152,916 176,918 143,887 110,888 1,464 38,104 31,122 70,690 6,037 38,461 44,498 36,190

357 5 123 100 228 19 124 143 116 1,811,606 23,926 622,511 508,447 1,154,884 98,627 628,348 726,975 591,247

35,896 474 12,335 10,074 22,883 1,954 12,450 14,404 11,715 4,984,660 65,832 1,712,849 1,399,000 3,177,681 271,374 1,728,909 2,000,283 1,626,824

539,229 7,122 185,292 151,341 343,755 29,357 187,030 216,387 175,986 23,297 308 8,005 6,538 14,851 1,268 8,080 9,348 7,603

118,443 1,564 40,700 33,242 75,506 6,448 41,081 47,529 38,656 36,974 488 12,705 10,377 23,570 2,013 12,824 14,837 12,067 33,125 437 11,382 9,297 21,116 1,803 11,489 13,292 10,811 17,588 232 6,044 4,936 11,212 958 6,100 7,058 5,740 14,744 195 5,066 4,138 9,399 803 5,114 5,917 4,812 34,400 454 11,821 9,655 21,930 1,873 11,931 13,804 11,227

734 10 252 206 468 40 255 295 240 5,981 79 2,055 1,679 3,813 326 2,074 2,400 1,952

13,922 184 4,784 3,907 8,875 758 4,829 5,587 4,544 366 5 126 103 234 20 127 147 120 210 3 72 59 134 11 73 84 68

5,433,280 71,757 1,867,005 1,524,910 3,463,672 295,797 1,884,511 2,180,308 1,773,239 489,524 6,465 168,212 137,390 312,067 26,651 169,789 196,440 159,764 571,485 7,548 196,376 160,394 364,318 31,113 198,217 229,330 186,513

___________________________________________________________________________________________________


32



Contributions

Employer Allocation


Liability (NPL)







24541 CHARTER OAK-UTE COMMUNITY SCHOOL DIST 158,315 0.023595% 1,492,696 2,533,404 24701 DENISON MUNICIPAL UTILITIES 159,677 0.023798% 1,505,532 2,555,191 25201 DALLAS COUNTY 872,777 0.130078% 8,229,094 13,966,425 25203 DALLAS COUNTY AGRI 29,475 0.004393% 277,908 471,665 25204 DALLAS COUNTY HOSPITAL 394,621 0.058814% 3,720,739 6,314,842 25301 CITY OF WOODWARD 23,748 0.003539% 223,910 380,020 25302 CITY OF DAWSON 1,199 0.000179% 11,304 19,185 25303 CITY OF MINBURN 7,936 0.001183% 74,823 126,991 25304 CITY OF REDFIELD 16,480 0.002456% 155,386 263,722 25305 CITY OF VAN METER 25,775 0.003841% 243,021 412,455 25306 CITY OF DALLAS CENTER 31,882 0.004752% 300,603 510,184 25308 CITY OF PERRY 158,821 0.023671% 1,497,461 2,541,492 25311 CITY OF DEXTER 9,890 0.001474% 93,248 158,260 25312 CITY OF ADEL 79,060 0.011783% 745,426 1,265,138 25314 CITY OF GRANGER 32,465 0.004839% 306,101 519,516 25315 CITY OF WAUKEE 459,170 0.068435% 4,329,350 7,347,778 25316 CITY OF LINDEN 750 0.000112% 7,073 12,004 25318 CITY OF DE SOTO 18,039 0.002688% 170,079 288,658 25320 CITY OF BOUTON 1,627 0.000243% 15,344 26,041 25545 VAN METER COMMUNITY SCHOOL DISTRICT 457,390 0.068169% 4,312,560 7,319,281 25546 WAUKEE COMMUNITY SCHOOL DIST 5,751,591 0.857216% 54,229,666 92,038,640 25550 DALLAS CENTER GRIMES COMM SCHOOL DIST 1,678,094 0.250103% 15,822,142 26,853,355 25553 PERRY COMMUNITY SCHOOL DISTRICT 1,151,998 0.171693% 10,861,767 18,434,602 25556 WOODWARD-GRANGER CSD 658,805 0.098188% 6,211,631 10,542,387 25559 ADEL-DESOTO-MINBURN CSD 1,055,449 0.157304% 9,951,443 16,889,599 25701 PERRY WATER WORKS 46,068 0.006866% 434,359 737,195 25702 XENIA RURAL WATER DISTRICT 132,552 0.019756% 1,249,788 2,121,142 25704 SOUTH DALLAS COUNTY LANDFILL AGCY 21,306 0.003175% 200,885 340,943 26201 DAVIS COUNTY 161,327 0.024044% 1,521,096 2,581,606 26203 DAVIS COUNTY HOSPITAL 755,597 0.112614% 7,124,248 12,091,280 26204 DAVIS COUNTY AGRI 5,218 0.000778% 49,200 83,502 26205 DAVIS CO ASSESSOR 10,419 0.001553% 98,241 166,734 26207 DAVIS SOIL & WATER CONS DIST 1,900 0.000283% 17,917 30,409 26301 CITY OF BLOOMFIELD 87,864 0.013095% 828,442 1,406,033 26303 CITY OF FLORIS 263 0.000039% 2,480 4,209 26304 CITY OF DRAKESVILLE 134 0.000020% 1,263 2,143 26305 CITY OF PULASKI 455 0.000068% 4,294 7,288 26572 DAVIS COUNTY COMMUNITY SCHOOL DISTRICT 846,796 0.126206% 7,984,129 13,550,671 27201 DECATUR COUNTY 223,973 0.033381% 2,111,758 3,584,078 27203 DECATUR COUNTY AGRI 2,571 0.000383% 24,246 41,150 27204 DECATUR COUNTY HOSPITAL 357,649 0.053304% 3,372,146 5,723,209 27301 CITY OF LAMONI 30,061 0.004480% 283,434 481,045 27302 CITY OF LEON 39,982 0.005959% 376,972 639,798 27305 CITY OF DAVIS CITY 1,822 0.000272% 17,180 29,159 27306 CITY OF GARDEN GROVE 2,618 0.000390% 24,680 41,886 27309 CITY OF PLEASANTON 161 0.000024% 1,516 2,573 27312 CITY OF GRAND RIVER 1,255 0.000187% 11,834 20,085 27313 CITY OF DECATUR CITY 1,084 0.000162% 10,222 17,348 27314 CITY OF VAN WERT 536 0.000080% 5,052 8,574 27315 CITY OF LEROY 102 0.000015% 960 1,630 27316 LOW RENT HOUSING AGENCY OF LEON 3,829 0.000571% 36,106 61,280

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________33 (Continued)













Total Proportionate


Pension Expense





619,696 8,184 212,942 173,924 395,050 33,737 214,939 248,676 202,248 625,025 8,255 214,773 175,420 398,448 34,027 216,787 250,814 203,987

3,416,325 45,119 1,173,931 958,829 2,177,879 185,991 1,184,938 1,370,929 1,114,973 115,374 1,524 39,645 32,381 73,550 6,281 40,017 46,298 37,654

1,544,672 20,400 530,786 433,529 984,715 84,095 535,763 619,858 504,129 92,957 1,228 31,942 26,089 59,259 5,061 32,242 37,303 30,338 4,693 62 1,613 1,317 2,992 255 1,628 1,883 1,532

31,063 410 10,674 8,718 19,802 1,691 10,774 12,465 10,138 64,509 852 22,167 18,105 41,124 3,512 22,375 25,887 21,054

100,891 1,332 34,668 28,316 64,316 5,493 34,994 40,487 32,927 124,796 1,648 42,883 35,025 79,556 6,794 43,285 50,079 40,729 621,674 8,210 213,622 174,480 396,312 33,845 215,625 249,470 202,893 38,712 511 13,302 10,865 24,678 2,108 13,427 15,535 12,634

309,465 4,087 106,340 86,855 197,282 16,848 107,337 124,185 100,999 127,079 1,678 43,667 35,666 81,011 6,918 44,077 50,995 41,474

1,797,339 23,737 617,609 504,443 1,145,789 97,850 623,400 721,250 586,590 2,936 39 1,009 824 1,872 160 1,018 1,178 958

70,609 933 24,263 19,817 45,013 3,844 24,490 28,334 23,044 6,370 84 2,189 1,788 4,061 347 2,209 2,556 2,079

1,790,368 23,645 615,213 502,487 1,141,345 97,471 620,982 718,453 584,316 22,513,556 297,333 7,736,197 6,318,678 14,352,208 1,225,677 7,808,735 9,034,412 7,347,663 6,568,594 86,750 2,257,126 1,843,549 4,187,425 357,606 2,278,290 2,635,896 2,143,767 4,509,285 59,553 1,549,498 1,265,581 2,874,632 245,494 1,564,027 1,809,521 1,471,678 2,578,771 34,057 886,128 723,761 1,643,946 140,393 894,436 1,034,829 841,624 4,131,362 54,562 1,419,635 1,159,512 2,633,709 224,919 1,432,946 1,657,865 1,348,337

180,325 2,382 61,964 50,610 114,956 9,817 62,545 72,362 58,852 518,852 6,852 178,290 145,622 330,764 28,247 179,962 208,209 169,336 83,398 1,101 28,658 23,407 53,166 4,540 28,926 33,466 27,218

631,486 8,340 216,994 177,234 402,568 34,379 219,028 253,407 206,096 2,957,646 39,061 1,016,318 830,096 1,885,475 161,020 1,025,847 1,186,867 965,276

20,425 270 7,019 5,733 13,022 1,112 7,084 8,196 6,666 40,785 539 14,015 11,447 26,001 2,220 14,146 16,366 13,311 7,438 98 2,556 2,088 4,742 405 2,580 2,985 2,428

343,929 4,542 118,182 96,528 219,252 18,724 119,291 138,015 112,247 1,030 14 354 289 657 56 357 413 336

524 7 180 147 334 29 182 211 171 1,783 24 613 500 1,137 97 618 715 582

3,314,627 43,776 1,138,985 930,287 2,113,048 180,454 1,149,665 1,330,119 1,081,782 876,701 11,578 301,255 246,056 558,889 47,729 304,080 351,809 286,125 10,066 133 3,459 2,825 6,417 548 3,491 4,039 3,285

1,399,953 18,489 481,057 392,912 892,458 76,216 485,568 561,784 456,897 117,668 1,554 40,434 33,025 75,013 6,406 40,813 47,219 38,403 156,501 2,067 53,777 43,924 99,768 8,520 54,282 62,802 51,077

7,133 94 2,451 2,002 4,547 388 2,474 2,862 2,328 10,246 135 3,521 2,876 6,532 558 3,554 4,112 3,344

629 8 216 177 401 34 218 252 205 4,913 65 1,688 1,379 3,132 267 1,704 1,971 1,603 4,244 56 1,458 1,191 2,705 231 1,472 1,703 1,385 2,097 28 721 589 1,338 114 727 841 684

399 5 137 112 254 22 138 160 130 14,990 198 5,151 4,207 9,556 816 5,199 6,015 4,892

___________________________________________________________________________________________________


34



Contributions

Employer Allocation


Liability (NPL)







27554 MORMON TRAIL COMMUNITY SCHOOL DISTRICT 152,986 0.022801% 1,442,450 2,448,128 27555 LAMONI COMM SCH DIST 232,853 0.034704% 2,195,485 3,726,179 27556 CENTRAL DECATUR COMMUNITY SCHOOL DIST 436,941 0.065122% 4,119,757 6,992,055 27701 LAMONI MUNICIPAL UTILITIES 56,827 0.008470% 535,805 909,368 28201 DELAWARE COUNTY 322,853 0.048118% 3,044,062 5,166,385 28203 DELAWARE COUNTY AGRICULTURAL COMMISSION 11,416 0.001702% 107,641 182,689 28204 REGIONAL MEDICAL CENTER 2,068,642 0.308310% 19,504,471 33,103,006 28207 DELAWARE CO SOIL & WATER CONS DIST 6,136 0.000914% 57,852 98,187 28301 CITY OF EDGEWOOD 17,578 0.002620% 165,732 281,281 28302 CITY OF HOPKINTON 9,896 0.001475% 93,307 158,361 28303 CITY OF COLESBURG 8,121 0.001210% 76,568 129,952 28304 CITY OF MANCHESTER 119,545 0.017817% 1,127,148 1,912,996 28305 CITY OF EARLVILLE 14,543 0.002168% 137,122 232,723 28309 CITY OF DELHI 8,950 0.001334% 84,389 143,226 28310 CITY OF RYAN 6,886 0.001026% 64,930 110,199 28312 CITY OF GREELEY 1,343 0.000200% 12,663 21,492 28314 CITY OF DELAWARE 775 0.000116% 7,311 12,408 28315 CITY OF MASONVILLE 1,631 0.000243% 15,376 26,095 28317 CITY OF DUNDEE 1,122 0.000167% 10,580 17,956 28534 MAQUOKETA VALLEY COMMUNITY SCHOOL DIST 435,122 0.064850% 4,102,608 6,962,950 28535 WEST DELAWARE COUNTY COMM SCH DIST 940,848 0.140224% 8,870,916 15,055,728 28536 EDGEWOOD-COLESBURG COMMUNITY SCHOOL DIST 316,526 0.047175% 2,984,413 5,065,149 28601 DELAWARE COUNTY ECONOMIC DEVELOPMENT CO 9,918 0.001478% 93,511 158,708 28701 HOPKINTON MUNICIPAL UTILITIES 10,877 0.001621% 102,554 174,055 29201 DES MOINES COUNTY 525,533 0.078325% 4,955,061 8,409,734 29204 DES MOINES COUNTY AGRI 10,576 0.001576% 99,719 169,243 29302 CITY OF MEDIAPOLIS 25,687 0.003828% 242,195 411,053 29303 CITY OF BURLINGTON 599,300 0.089320% 5,650,582 9,590,173 29305 CITY OF WEST BURLINGTON 69,585 0.010371% 656,090 1,113,517 29306 CITY OF DANVILLE 14,703 0.002191% 138,625 235,274 29307 CITY OF MIDDLETOWN 6,755 0.001007% 63,688 108,091 29309 LOW RENT HOUSING AGENCY OF BURLINGTON 36,147 0.005387% 340,821 578,442 29506 WEST BURLINGTON INDEPENDENT SCHOOL DIST 521,374 0.077705% 4,915,845 8,343,177 29542 DANVILLE COMMUNITY SCHOOL DISTRICT 378,425 0.056400% 3,568,028 6,055,660 29543 MEDIAPOLIS COMM SCH DIST 558,021 0.083167% 5,261,379 8,929,617 29544 BURLINGTON COMMUNITY SCHOOL DISTRICT 2,490,150 0.371131% 23,478,719 39,848,103 29546 SOUTHEASTERN COMMUNITY COLLEGE 726,815 0.108324% 6,852,877 11,630,710 29603 SOUTHEAST IOWA REGIONAL HOUSING 5,878 0.000876% 55,422 94,062 29604 DES MOINES CO REG SOLID WASTE COMM 84,704 0.012624% 798,642 1,355,457 29701 BURLINGTON MUNICIPAL WATERWORKS 56,944 0.008487% 536,904 911,235 30201 DICKINSON COUNTY 338,327 0.050424% 3,189,967 5,414,015 30203 ISU DICKINSON COUNTY EXTENSION OFFICE 9,260 0.001380% 87,308 148,179 30204 LAKES REGIONAL HEALTHCARE 1,028,626 0.153306% 9,698,545 16,460,379 30207 DICKINSON CO SOIL & WATER CONS DIST 4,573 0.000682% 43,116 73,176 30301 CITY OF SPIRIT LAKE 133,120 0.019840% 1,255,139 2,130,223 30302 CITY OF ARNOLDS PARK 38,356 0.005717% 361,646 613,786 30303 CITY OF TERRIL 8,919 0.001329% 84,095 142,726 30304 CITY OF SUPERIOR 3,518 0.000524% 33,169 56,295 30305 CITY OF LAKE PARK 19,188 0.002860% 180,913 307,046 30306 CITY OF OKOBOJI 22,582 0.003366% 212,919 361,366 30307 CITY OF MILFORD 43,442 0.006475% 409,597 695,168

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________35 (Continued)













Total Proportionate


Pension Expense





598,836 7,909 205,774 168,070 381,753 32,602 207,704 240,306 195,440 911,460 12,038 313,199 255,811 581,048 49,622 316,136 365,758 297,470

1,710,325 22,588 587,709 480,022 1,090,319 93,113 593,219 686,332 558,192 222,440 2,938 76,436 62,430 141,804 12,110 77,153 89,263 72,597

1,263,749 16,690 434,254 354,685 805,629 68,801 438,326 507,127 412,445 44,688 590 15,356 12,542 28,488 2,433 15,500 17,933 14,585

8,097,320 106,940 2,782,433 2,272,602 5,161,975 440,833 2,808,523 3,249,356 2,642,691 24,017 317 8,253 6,741 15,311 1,308 8,330 9,638 7,838 68,804 909 23,643 19,311 43,863 3,746 23,864 27,610 22,455 38,737 512 13,311 10,872 24,695 2,109 13,436 15,545 12,642 31,787 420 10,923 8,921 20,264 1,731 11,025 12,756 10,374

467,938 6,180 160,795 131,332 298,307 25,475 162,302 187,777 152,719 56,926 752 19,561 15,977 36,290 3,099 19,745 22,844 18,579 35,034 463 12,039 9,833 22,335 1,907 12,152 14,059 11,434 26,956 356 9,263 7,565 17,184 1,468 9,349 10,817 8,797 5,257 69 1,806 1,475 3,350 286 1,823 2,109 1,716 3,035 40 1,043 852 1,935 165 1,053 1,218 991 6,383 84 2,193 1,792 4,069 348 2,214 2,562 2,083 4,392 58 1,509 1,233 2,800 239 1,523 1,762 1,433

1,703,206 22,494 585,262 478,024 1,085,780 92,726 590,750 683,476 555,869 3,682,779 48,638 1,265,491 1,033,613 2,347,742 200,497 1,277,357 1,477,854 1,201,934 1,238,985 16,363 425,745 347,735 789,843 67,453 429,737 497,190 404,363

38,821 513 13,340 10,896 24,749 2,114 13,465 15,579 12,670 42,575 562 14,630 11,949 27,141 2,318 14,767 17,085 13,895

2,057,104 27,168 706,870 577,349 1,311,387 111,992 713,498 825,490 671,369 41,398 547 14,226 11,619 26,392 2,254 14,359 16,613 13,511

100,548 1,328 34,551 28,220 64,099 5,474 34,875 40,349 32,815 2,345,851 30,981 806,090 658,389 1,495,460 127,712 813,649 941,361 765,606

272,377 3,597 93,595 76,446 173,638 14,829 94,473 109,302 88,895 57,550 760 19,776 16,152 36,688 3,133 19,961 23,094 18,782 26,440 349 9,085 7,421 16,855 1,439 9,171 10,610 8,629

141,493 1,869 48,620 39,711 90,200 7,703 49,076 56,779 46,178 2,040,823 26,953 701,276 572,780 1,301,009 111,106 707,851 818,957 666,056 1,481,274 19,563 509,001 415,736 944,300 80,643 513,774 594,417 483,438 2,184,272 28,847 750,568 613,040 1,392,455 118,916 757,606 876,522 712,872 9,747,238 128,730 3,349,384 2,735,670 6,213,784 530,657 3,380,790 3,911,447 3,181,168 2,844,986 37,573 977,605 798,477 1,813,655 154,886 986,772 1,141,658 928,507

23,009 304 7,906 6,458 14,668 1,253 7,980 9,233 7,509 331,558 4,379 113,931 93,055 211,365 18,051 115,000 133,051 108,209 222,897 2,944 76,593 62,558 142,095 12,135 77,311 89,446 72,746

1,324,321 17,490 455,069 371,685 844,244 72,098 459,335 531,433 432,214 36,246 479 12,455 10,173 23,107 1,973 12,572 14,545 11,829

4,026,370 53,176 1,383,557 1,130,045 2,566,778 219,203 1,396,530 1,615,733 1,314,071 17,900 236 6,151 5,024 11,411 974 6,208 7,182 5,842

521,074 6,882 179,053 146,245 332,180 28,368 180,732 209,100 170,061 150,138 1,983 51,591 42,138 95,712 8,174 52,075 60,249 49,000 34,912 461 11,997 9,798 22,256 1,901 12,109 14,010 11,394 13,770 182 4,732 3,865 8,779 750 4,776 5,526 4,494 75,106 992 25,808 21,079 47,879 4,089 26,050 30,139 24,512 88,394 1,167 30,374 24,809 56,350 4,812 30,659 35,471 28,849

170,045 2,246 58,432 47,725 108,403 9,258 58,979 68,237 55,497

___________________________________________________________________________________________________


36



Contributions

Employer Allocation


Liability (NPL)







30310 IOWA GREAT LAKES SANITARY DISTRICT 76,062 0.011336% 717,164 1,217,171 30313 CITY OF ORLEANS 1,839 0.000274% 17,342 29,433 30314 CITY OF WAHPETON 14,348 0.002138% 135,279 229,596 30315 CITY OF WEST OKOBOJI 11,288 0.001682% 106,434 180,640 30317 L H A OF SPIRIT LAKE 4,636 0.000691% 43,709 74,182 30401 CENTER GROVE TOWNSHIP - DICKINSON COUNTY 501 0.000075% 4,728 8,025 30524 SPIRIT LAKE COMMUNITY SCHOOL DISTRICT 731,404 0.109008% 6,896,142 11,704,139 30528 HARRIS LAKE PARK COMM SCH DIST 202,772 0.030221% 1,911,863 3,244,815 30529 OKOBOJI COMMUNITY SCHOOL DISTRICT 654,945 0.097613% 6,175,238 10,480,619 30602 CENTRAL WATER SYSTEM APK OKJ 10,466 0.001560% 98,679 167,479 30701 MILFORD MUNICIPAL UTILITIES 45,672 0.006807% 430,624 730,856 30702 LAKE PARK MUNICIPAL UTILITIES 22,898 0.003413% 215,898 366,423 31201 DUBUQUE COUNTY 1,221,931 0.182116% 11,521,147 19,553,702 31203 DUBUQUE COUNTY AGRICULTURAL EXTENSION 22,716 0.003386% 214,180 363,507 31204 DUBUQUE COUNTY ASSESSOR 32,746 0.004880% 308,747 524,005 31205 CITY ASSESSORS OFFICE DUBUQUE CO 35,374 0.005272% 333,525 566,060 31209 DUBUQUE SOIL & WATER CONS DIST 7,889 0.001176% 74,379 126,236 31301 CITY OF CASCADE 35,871 0.005346% 338,211 574,013 31302 CITY OF WORTHINGTON 9,071 0.001352% 85,531 145,163 31303 CITY OF FARLEY 16,710 0.002490% 157,555 267,402 31305 CITY OF DUBUQUE 2,291,770 0.341565% 21,608,263 36,673,564 31306 CITY OF DYERSVILLE 71,619 0.010674% 675,274 1,146,076 31307 CITY OF EPWORTH 17,674 0.002634% 166,641 282,823 31308 CITY OF NEW VIENNA 7,244 0.001080% 68,299 115,918 31310 CITY OF BANKSTON 76 0.000011% 716 1,216 31311 CITY OF PEOSTA 46,010 0.006857% 433,814 736,269 31312 CITY OF CENTRALIA 80 0.000012% 758 1,286 31313 CITY OF LUXEMBURG 3,863 0.000576% 36,418 61,809 31314 CITY OF BERNARD 1,704 0.000254% 16,067 27,269 31316 CITY OF SHERRILL 971 0.000145% 9,152 15,532 31317 CITY OF GRAF 121 0.000018% 1,137 1,929 31318 CITY OF HOLY CROSS 2,303 0.000343% 21,712 36,850 31319 CITY OF ASBURY 67,296 0.010030% 634,508 1,076,888 31320 CITY OF RICKARDSVILLE 701 0.000104% 6,606 11,212 31321 CITY OF ZWINGLE 616 0.000092% 5,810 9,861 31322 CITY OF DURANGO 42 0.000006% 400 679 31551 DUBUQUE COMMUNITY SCHOOL DISTRICT 7,049,440 1.050647% 66,466,613 112,807,197 31553 WESTERN DUBUQUE COMMUNITY SCHOOL DIST 2,025,544 0.301887% 19,098,116 32,413,340 31602 EAST CENTRAL INTERGOVERNMENTAL ASSOC 244,149 0.036388% 2,301,990 3,906,939 31703 CASCADE MUNICIPAL ELECTRIC AND GAS 30,380 0.004528% 286,446 486,156 32201 EMMET COUNTY 241,073 0.035930% 2,272,993 3,857,726 32203 EMMET CO AGR EXT DIST 6,681 0.000996% 62,993 106,911 32301 CITY OF ARMSTRONG 9,859 0.001469% 92,956 157,766 32302 CITY OF RINGSTED 8,272 0.001233% 77,994 132,372 32303 CITY OF ESTHERVILLE 208,683 0.031102% 1,967,596 3,339,406 32307 CITY OF DOLLIVER 527 0.000079% 4,968 8,431 32308 CITY OF WALLINGFORD 632 0.000094% 5,957 10,109 32309 CITY OF GRUVER 357 0.000053% 3,368 5,716 32521 ESTHERVILLE LINCOLN CENTRAL CSD 847,428 0.126301% 7,990,095 13,560,797 32525 IOWA LAKES COMMUNITY COLLEGE 525,913 0.078382% 4,958,639 8,415,807 32601 EMMET COUNTY COUNCIL GOVTS 7,484 0.001115% 70,561 119,757

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________37 (Continued)













Total Proportionate


Pension Expense





297,732 3,932 102,308 83,562 189,802 16,209 103,267 119,476 97,170 7,200 95 2,474 2,021 4,590 392 2,497 2,889 2,350

56,161 742 19,298 15,762 35,802 3,058 19,479 22,537 18,329 44,186 584 15,184 12,401 28,169 2,406 15,326 17,732 14,421 18,146 240 6,235 5,093 11,568 988 6,294 7,282 5,922 1,963 26 675 551 1,252 107 681 788 641

2,862,948 37,811 983,777 803,518 1,825,106 155,864 993,002 1,148,866 934,369 793,714 10,482 272,739 222,765 505,986 43,211 275,296 318,507 259,041

2,563,662 33,858 880,936 719,520 1,634,314 139,570 889,196 1,028,766 836,693 40,967 541 14,077 11,498 26,116 2,230 14,209 16,439 13,370

178,775 2,361 61,431 50,175 113,967 9,733 62,007 71,740 58,346 89,631 1,184 30,799 25,156 57,139 4,880 31,088 35,968 29,252

4,783,028 63,169 1,643,563 1,342,410 3,049,142 260,397 1,658,974 1,919,371 1,561,018 88,917 1,174 30,554 24,956 56,684 4,841 30,841 35,682 29,020

128,177 1,693 44,045 35,974 81,712 6,978 44,458 51,436 41,833 138,464 1,829 47,579 38,861 88,269 7,538 48,026 55,564 45,190 30,878 408 10,611 8,666 19,685 1,681 10,710 12,391 10,078

140,409 1,854 48,248 39,407 89,509 7,644 48,700 56,344 45,825 35,508 469 12,202 9,966 22,637 1,933 12,316 14,249 11,589 65,409 864 22,476 18,358 41,698 3,561 22,687 26,248 21,347

8,970,714 118,475 3,082,552 2,517,730 5,718,757 488,382 3,111,456 3,599,838 2,927,737 280,341 3,702 96,332 78,681 178,715 15,262 97,235 112,497 91,494 69,181 914 23,772 19,417 44,103 3,766 23,995 27,761 22,578 28,355 374 9,743 7,958 18,075 1,544 9,835 11,379 9,254

297 4 102 83 189 16 103 119 97 180,099 2,379 61,886 50,547 114,812 9,805 62,466 72,271 58,778

315 4 108 88 200 17 109 126 103 15,119 200 5,195 4,243 9,638 823 5,244 6,067 4,934 6,670 88 2,292 1,872 4,252 363 2,314 2,677 2,177 3,799 50 1,306 1,066 2,422 207 1,318 1,525 1,240

472 6 162 132 300 26 164 190 154 9,014 119 3,097 2,530 5,746 491 3,126 3,617 2,942

263,417 3,479 90,517 73,931 167,927 14,341 91,365 105,706 85,971 2,743 36 942 770 1,748 149 951 1,100 895 2,412 32 829 677 1,538 131 837 968 787

166 2 57 47 106 9 58 67 54 27,593,749 364,427 9,481,875 7,744,490 17,590,792 1,502,252 9,570,778 11,073,030 9,005,666 7,928,621 104,712 2,724,464 2,225,255 5,054,431 431,648 2,750,010 3,181,658 2,587,634

955,676 12,621 328,393 268,221 609,235 52,029 331,472 383,501 311,900 118,918 1,571 40,863 33,376 75,810 6,474 41,246 47,720 38,811 943,638 12,462 324,257 264,842 601,561 51,373 327,297 378,670 307,971 26,152 345 8,986 7,340 16,671 1,424 9,071 10,495 8,535 38,591 510 13,261 10,831 24,602 2,101 13,385 15,486 12,595 32,379 428 11,126 9,088 20,642 1,763 11,231 12,994 10,568

816,852 10,788 280,690 229,258 520,736 44,471 283,322 327,793 266,593 2,062 27 709 579 1,315 112 715 827 673 2,473 33 850 694 1,577 135 858 993 807 1,398 18 480 392 890 76 485 561 456

3,317,104 43,809 1,139,836 930,982 2,114,627 180,589 1,150,524 1,331,113 1,082,591 2,058,589 27,187 707,381 577,766 1,312,334 112,073 714,013 826,086 671,854

29,294 387 10,066 8,222 18,675 1,595 10,160 11,755 9,560

___________________________________________________________________________________________________


38



Contributions

Employer Allocation


Liability (NPL)







33201 FAYETTE COUNTY 401,467 0.059835% 3,785,289 6,424,397 33203 FAYETTE COUNTY AGRI EXTENSION DISTRICT 10,173 0.001516% 95,919 162,794 33301 CITY OF OELWEIN 123,962 0.018475% 1,168,796 1,983,682 33302 CITY OF WEST UNION 41,341 0.006161% 389,791 661,553 33303 CITY OF WAUCOMA 2,913 0.000434% 27,461 46,608 33305 CITY OF FAYETTE 21,924 0.003268% 206,717 350,841 33306 CITY OF CLERMONT 9,856 0.001469% 92,933 157,726 33307 CITY OF ELGIN 11,188 0.001667% 105,486 179,031 33308 CITY OF HAWKEYE 7,211 0.001075% 67,992 115,397 33309 CITY OF WESTGATE 2,045 0.000305% 19,281 32,724 33310 CITY OF ARLINGTON 7,769 0.001158% 73,248 124,317 33311 CITY OF MAYNARD 9,786 0.001458% 92,265 156,592 33316 CITY OF RANDALIA 498 0.000074% 4,699 7,975 33317 CITY OF ST LUCAS 1,186 0.000177% 11,178 18,971 33321 CITY OF WADENA 2,694 0.000401% 25,398 43,106 33324 WESTGATE PUBLIC LIBRARY 752 0.000112% 7,090 12,034 33564 NORTH FAYETTE COMMUNITY SCHOOL DISTRICT 599,824 0.089398% 5,655,522 9,598,558 33565 WEST CENTRAL COMMUNITY SCHOOL DISTRICT 174,894 0.026066% 1,649,012 2,798,704 33566 OELWEIN COMMUNITY SCHOOL DISTRICT 881,688 0.131407% 8,313,119 14,109,034 33567 VALLEY COMMUNITY SCHOOL DISTRICT 285,888 0.042609% 2,695,537 4,574,868 33570 TURKEY VALLEY COMMUNITY SCHOOL DISTRICT 232,846 0.034703% 2,195,419 3,726,067 34201 FLOYD COUNTY 411,031 0.061260% 3,875,466 6,577,444 34203 FLOYD CO AGRICULTURAL EXTENSION 14,839 0.002212% 139,914 237,462 34205 FLOYD COUNTY MEMORIAL HOSP 979,559 0.145993% 9,235,909 15,675,193 34302 CITY OF CHARLES CITY 205,647 0.030650% 1,938,968 3,290,818 34303 CITY OF ROCKFORD 17,769 0.002648% 167,539 284,347 34305 CITY OF NORA SPRINGS 17,701 0.002638% 166,899 283,262 34306 CITY OF FLOYD 5,813 0.000866% 54,812 93,028 34309 CITY OF RUDD 5,807 0.000865% 54,748 92,918 34311 CITY OF MARBLE ROCK 5,921 0.000882% 55,829 94,753 34314 CITY OF COLWELL 415 0.000062% 3,916 6,645 34529 RUDD ROCKFORD MARBLE ROCK COMM SCH DIST 295,732 0.044076% 2,788,351 4,732,392 34530 CHARLES CITY COMMUNITY SCHOOL DISTRICT 1,018,744 0.151833% 9,605,362 16,302,230 34601 FLOYD-MITCHELL-CHICKASAW SOLID WASTE MANGT AG 15,317 0.002283% 144,416 245,102 34701 ROCKFORD MUNIC LIGHT PLANT 9,961 0.001485% 93,917 159,397 35201 FRANKLIN COUNTY 365,930 0.054538% 3,450,219 5,855,715 35203 FRANKLIN CO AGRI EXT DIST 12,778 0.001904% 120,480 204,478 35205 FRANKLIN GEN HOSP 498,407 0.074282% 4,699,296 7,975,649 35207 FRANKLIN CO SOIL & WATER CONS DIST 847 0.000126% 7,987 13,555 35301 CITY OF HAMPTON 84,570 0.012604% 797,383 1,353,320 35302 CITY OF LATIMER 7,873 0.001173% 74,236 125,993 35305 CITY OF COULTER 1,284 0.000191% 12,103 20,541 35308 CITY OF ALEXANDER 2,155 0.000321% 20,315 34,479 35309 CITY OF SHEFFIELD 15,401 0.002295% 145,214 246,457 35310 CITY OF GENEVA 1,223 0.000182% 11,535 19,577 35311 CITY OF HANSELL 1,185 0.000177% 11,169 18,956 35312 CITY OF POPEJOY 179 0.000027% 1,684 2,857 35313 ALEXANDER PUB LIBRARY 1,009 0.000150% 9,509 16,139 35314 COULTER PUBLIC LIBRARY 1,474 0.000220% 13,898 23,588 35548 CAL COMMUNITY SCHOOL DISTRICT 164,719 0.024550% 1,553,074 2,635,878 36201 FREMONT COUNTY 216,953 0.032335% 2,045,574 3,471,750

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________39 (Continued)













Total Proportionate


Pension Expense





1,571,471 20,754 539,995 441,051 1,001,800 85,554 545,058 630,612 512,875 39,821 526 13,683 11,176 25,385 2,168 13,812 15,980 12,996

485,228 6,408 166,736 136,185 309,329 26,417 168,299 194,716 158,362 161,822 2,137 55,606 45,417 103,160 8,810 56,127 64,937 52,813 11,401 151 3,918 3,200 7,269 621 3,954 4,575 3,721 85,819 1,133 29,490 24,086 54,709 4,672 29,766 34,438 28,008 38,581 510 13,257 10,828 24,595 2,100 13,382 15,482 12,592 43,793 578 15,048 12,291 27,917 2,384 15,189 17,573 14,292 28,227 373 9,700 7,922 17,995 1,537 9,790 11,327 9,212 8,005 106 2,751 2,247 5,104 436 2,776 3,212 2,612

30,409 402 10,449 8,535 19,386 1,656 10,547 12,203 9,925 38,304 506 13,162 10,750 24,418 2,085 13,286 15,371 12,501 1,951 26 670 547 1,243 106 677 783 637 4,640 61 1,595 1,302 2,958 253 1,610 1,863 1,514

10,544 139 3,623 2,959 6,721 574 3,657 4,231 3,441 2,944 39 1,011 826 1,876 160 1,021 1,181 961

2,347,902 31,008 806,795 658,965 1,496,768 127,824 814,360 942,184 766,276 684,590 9,041 235,242 192,138 436,421 37,270 237,447 274,717 223,427

3,451,208 45,580 1,185,918 968,620 2,200,118 187,890 1,197,038 1,384,928 1,126,358 1,119,058 14,779 384,535 314,076 713,390 60,923 388,141 449,064 365,223

911,433 12,037 313,190 255,804 581,031 49,620 316,127 365,747 297,461 1,608,907 21,249 552,859 451,558 1,025,666 87,592 558,043 645,635 525,093

58,086 767 19,960 16,302 37,029 3,162 20,147 23,309 18,957 3,834,306 50,639 1,317,560 1,076,140 2,444,339 208,746 1,329,914 1,538,660 1,251,388

804,967 10,631 276,606 225,923 513,160 43,824 279,199 323,023 262,714 69,554 919 23,900 19,521 44,340 3,787 24,125 27,912 22,700 69,289 915 23,809 19,447 44,171 3,772 24,032 27,804 22,613 22,755 301 7,819 6,387 14,507 1,239 7,893 9,132 7,427 22,729 300 7,810 6,379 14,489 1,237 7,883 9,120 7,418 23,178 306 7,964 6,505 14,775 1,262 8,039 9,301 7,564 1,626 21 559 456 1,036 88 564 652 531

1,157,590 15,288 397,776 324,890 737,954 63,021 401,505 464,526 377,798 3,987,686 52,665 1,370,264 1,119,188 2,542,117 217,097 1,383,113 1,600,210 1,301,446

59,954 792 20,602 16,827 38,221 3,264 20,795 24,059 19,567 38,990 515 13,398 10,943 24,856 2,123 13,524 15,647 12,725

1,432,366 18,917 492,195 402,009 913,121 77,981 496,810 574,791 467,476 50,017 661 17,187 14,038 31,886 2,723 17,348 20,071 16,324

1,950,922 25,766 670,384 547,548 1,243,698 106,212 676,669 782,881 636,715 3,316 44 1,139 931 2,114 181 1,150 1,331 1,082

331,035 4,372 113,752 92,909 211,033 18,022 114,818 132,840 108,039 30,819 407 10,590 8,650 19,647 1,678 10,689 12,367 10,058 5,025 66 1,727 1,410 3,203 274 1,743 2,017 1,640 8,434 111 2,898 2,367 5,376 459 2,925 3,384 2,753

60,286 796 20,716 16,920 38,432 3,282 20,910 24,192 19,675 4,789 63 1,646 1,344 3,053 261 1,661 1,922 1,563 4,637 61 1,593 1,301 2,955 252 1,608 1,860 1,513

699 9 240 196 445 38 242 280 228 3,948 52 1,357 1,108 2,517 215 1,369 1,584 1,288 5,770 76 1,983 1,619 3,678 314 2,001 2,315 1,883

644,762 8,515 221,556 180,959 411,030 35,102 223,633 258,735 210,428 849,224 11,216 291,814 238,344 541,374 46,233 294,550 340,783 277,158

___________________________________________________________________________________________________


40



Contributions

Employer Allocation


Liability (NPL)







36203 FREMONT COUNTY AGRI EXTENSION DIST 13,252 0.001975% 124,951 212,068 36301 CITY OF HAMBURG 21,765 0.003244% 205,214 348,290 36302 CITY OF RANDOLPH 2,833 0.000422% 26,711 45,334 36303 CITY OF SIDNEY 18,436 0.002748% 173,827 295,020 36304 CITY OF RIVERTON 3,317 0.000494% 31,277 53,083 36305 CITY OF FARRAGUT 8,648 0.001289% 81,543 138,395 36306 CITY OF TABOR 15,707 0.002341% 148,098 251,352 36308 CITY OF THURMAN 1,406 0.000210% 13,261 22,507 36310 CITY OF IMOGENE 188 0.000028% 1,768 3,001 36315 LOW RENT HOUSING AGENCY OF TABOR 967 0.000144% 9,117 15,473 36316 LOW RENT HOUSING AGENCY OF FARRAGUT 3,571 0.000532% 33,669 57,143 36317 LOW RENT HOUSING AGENCY OF HAMBURG 2,744 0.000409% 25,874 43,914 36318 LOW RENT HOUSING AGENCY OF SIDNEY 1,120 0.000167% 10,562 17,926 36532 SIDNEY COMMUNITY SCHOOL DISTRICT 330,654 0.049281% 3,117,615 5,291,220 36536 HAMBURG COMMUNITY SCHOOL DISTRICT 133,903 0.019957% 1,262,526 2,142,760 36537 FREMONT-MILLS COMMUNITY SCHOOL DISTRICT 272,454 0.040607% 2,568,874 4,359,896 36601 FREMONT CO LANDFILL COMMISSION 10,403 0.001551% 98,090 166,478 37201 GREENE COUNTY 265,251 0.039533% 2,500,953 4,244,620 37203 GREENE CO AGR EXT DIS 11,221 0.001672% 105,802 179,567 37204 GREENE COUNTY MEDICAL CENTER 826,661 0.123205% 7,794,289 13,228,475 37208 GREENE CO SOIL & WATER CONS DIST 2,525 0.000376% 23,808 40,408 37301 CITY OF RIPPEY 1,600 0.000239% 15,090 25,611 37302 CITY OF SCRANTON 9,738 0.001451% 91,815 155,828 37303 CITY OF JEFFERSON 117,806 0.017558% 1,110,751 1,885,167 37304 CITY OF GRAND JUNCTION 4,832 0.000720% 45,559 77,324 37306 CITY OF PATON 5,624 0.000838% 53,028 89,998 37307 CITY OF CHURDAN 6,070 0.000905% 57,236 97,140 37309 CITY OF DANA 300 0.000045% 2,829 4,801 37536 PATON-CHURDAN COMMUNITY SCHOOL DISTRICT 110,773 0.016510% 1,044,442 1,772,627 37701 GRAND JUNCTION MUNICIPAL LIGHT & WATER 14,342 0.002138% 135,226 229,505 38201 GRUNDY COUNTY 265,780 0.039612% 2,505,943 4,253,089 38204 GRUNDY COUNTY AGRICULTURAL EXT OFFICE 9,131 0.001361% 86,091 146,114 38210 GRUNDY CO SOIL & WATER CONS DIST 1,052 0.000157% 9,922 16,839 38301 CITY OF CONRAD 21,260 0.003169% 200,453 340,208 38302 CITY OF DIKE 23,520 0.003505% 221,760 376,372 38303 CITY OF GRUNDY CENTER 44,839 0.006683% 422,768 717,521 38304 CITY OF WELLSBURG 12,197 0.001818% 114,998 195,175 38305 CITY OF REINBECK 28,651 0.004270% 270,140 458,482 38307 CITY OF BEAMAN 2,427 0.000362% 22,887 38,845 38310 CITY OF STOUT 1,931 0.000288% 18,211 30,907 38313 CITY OF MORRISON 67 0.000010% 632 1,072 38318 CITY OF HOLLAND 1,431 0.000213% 13,494 22,901 38575 GRUNDY CENTER COMMUNITY SCHOOL DISTRICT 417,739 0.062260% 3,938,706 6,684,775 38577 DIKE-NEW HARTFORD COMMUNITY SCHOOL DIS 556,228 0.082900% 5,244,472 8,900,923 38579 GLADBROOK-REINBECK COMM SCHOOL DISTRICT 284,654 0.042425% 2,683,897 4,555,113 38581 BCLUW COMMUNITY SCHOOL DISTRICT 376,482 0.056111% 3,549,709 6,024,570 38701 GRUNDY CENTER MUNIC LIGHT&POWER DEPT 44,776 0.006673% 422,181 716,525 39201 GUTHRIE COUNTY 309,371 0.046109% 2,916,950 4,950,650 39203 GUTHRIE COUNTY AGRI 8,881 0.001324% 83,732 142,110 39204 GUTHRIE COUNTY HOSPITAL 651,688 0.097127% 6,144,526 10,428,496 39205 GUTHRIE CO ASSESSOR 12,697 0.001892% 119,719 203,187

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________41 (Continued)













Total Proportionate


Pension Expense





51,874 685 17,825 14,559 33,069 2,824 17,992 20,816 16,930 85,195 1,125 29,275 23,911 54,311 4,638 29,550 34,188 27,805 11,089 146 3,810 3,112 7,068 604 3,846 4,450 3,619 72,165 953 24,798 20,254 46,005 3,929 25,030 28,959 23,552 12,985 171 4,462 3,644 8,277 707 4,504 5,211 4,238 33,853 447 11,633 9,501 21,581 1,843 11,742 13,585 11,048 61,483 812 21,127 17,256 39,195 3,347 21,325 24,672 20,066 5,505 73 1,892 1,545 3,510 300 1,910 2,210 1,797

734 10 252 206 468 40 255 295 240 3,785 50 1,301 1,062 2,413 206 1,313 1,519 1,235

13,978 185 4,803 3,923 8,911 761 4,848 5,609 4,562 10,742 142 3,691 3,015 6,848 585 3,726 4,311 3,506 4,385 58 1,507 1,231 2,796 239 1,521 1,760 1,431

1,294,284 17,093 444,747 363,255 825,095 70,463 448,917 519,380 422,411 524,140 6,922 180,107 147,106 334,135 28,535 181,796 210,331 171,062

1,066,473 14,085 366,466 299,318 679,869 58,061 369,902 427,963 348,061 40,722 538 13,993 11,429 25,960 2,217 14,124 16,341 13,290

1,038,276 13,712 356,776 291,404 661,892 56,526 360,122 416,648 338,858 43,924 580 15,093 12,328 28,001 2,391 15,235 17,626 14,335

3,235,815 42,735 1,111,904 908,167 2,062,806 176,164 1,122,329 1,298,493 1,056,061 9,884 131 3,396 2,774 6,301 538 3,428 3,966 3,226 6,265 83 2,153 1,758 3,994 341 2,173 2,514 2,045

38,117 503 13,098 10,698 24,299 2,075 13,221 15,296 12,440 461,130 6,090 158,455 129,421 293,966 25,105 159,941 185,046 150,497 18,914 250 6,499 5,308 12,057 1,030 6,560 7,590 6,173 22,014 291 7,565 6,179 14,035 1,199 7,636 8,835 7,185 23,762 314 8,165 6,669 15,148 1,294 8,242 9,536 7,755 1,174 16 404 330 750 64 407 471 383

433,602 5,727 148,996 121,695 276,418 23,606 150,393 173,999 141,513 56,139 741 19,291 15,756 35,788 3,056 19,472 22,528 18,322

1,040,347 13,740 357,488 291,985 663,213 56,638 360,840 417,478 339,534 35,741 472 12,281 10,031 22,784 1,946 12,397 14,343 11,665 4,119 54 1,415 1,156 2,625 224 1,429 1,653 1,344

83,218 1,099 28,596 23,356 53,051 4,531 28,864 33,395 27,160 92,064 1,216 31,635 25,839 58,690 5,012 31,932 36,944 30,047

175,513 2,318 60,310 49,260 111,888 9,555 60,876 70,431 57,281 47,742 631 16,405 13,399 30,435 2,599 16,559 19,158 15,581

112,149 1,481 38,537 31,476 71,494 6,106 38,899 45,005 36,602 9,502 125 3,265 2,667 6,057 517 3,296 3,813 3,101 7,560 100 2,598 2,122 4,820 412 2,622 3,034 2,467

262 3 90 74 167 14 91 105 86 5,602 74 1,925 1,572 3,571 305 1,943 2,248 1,828

1,635,162 21,595 561,881 458,926 1,042,402 89,021 567,149 656,170 533,661 2,177,253 28,755 748,156 611,070 1,387,981 118,534 755,171 873,705 710,582 1,114,225 14,715 382,875 312,720 710,310 60,660 386,465 447,125 363,645 1,473,669 19,463 506,388 413,602 939,453 80,229 511,136 591,365 480,956

175,269 2,315 60,227 49,191 111,733 9,542 60,791 70,333 57,202 1,210,978 15,993 416,121 339,874 771,988 65,928 420,023 485,951 395,222

34,762 459 11,945 9,756 22,160 1,892 12,057 13,949 11,345 2,550,913 33,690 876,555 715,942 1,626,187 138,876 884,774 1,023,650 832,532

49,701 656 17,079 13,949 31,684 2,706 17,239 19,945 16,221

___________________________________________________________________________________________________


42



Contributions

Employer Allocation


Liability (NPL)







39208 GUTHRIE CO SOIL & WATER CONS DIST 1,949 0.000290% 18,374 31,184 39301 CITY OF PANORA 46,005 0.006857% 433,765 736,186 39302 CITY OF GUTHRIE CTR 43,851 0.006536% 413,455 701,716 39303 CITY OF STUART 59,126 0.008812% 557,476 946,148 39304 CITY OF BAYARD 11,567 0.001724% 109,061 185,098 39305 CITY OF JAMAICA 2,240 0.000334% 21,118 35,841 39306 CITY OF BAGLEY 3,924 0.000585% 36,994 62,787 39307 CITY OF MENLO 6,102 0.000909% 57,530 97,641 39311 CITY OF YALE 2,235 0.000333% 21,074 35,767 39313 JAMAICA PUB LIBRARY 868 0.000129% 8,186 13,893 39314 BAGLEY PUBLIC LIBRARY 760 0.000113% 7,168 12,166 39540 GUTHRIE COMM SCH DIST 324,437 0.048354% 3,059,000 5,191,738 39544 PANORAMA COMMUNITY SCHOOL DISTRICT 449,594 0.067007% 4,239,062 7,194,540 40201 HAMILTON COUNTY 421,225 0.062779% 3,971,574 6,740,559 40202 HAMILTON HOSPITAL 1,184,286 0.176506% 11,166,204 18,951,291 40204 HAMILTON COUNTY AGRICULTURAL EXT. DIST. 12,187 0.001816% 114,908 195,022 40301 CITY OF ELLSWORTH 13,427 0.002001% 126,598 214,863 40302 CITY OF WEBSTER CITY 247,693 0.036916% 2,335,411 3,963,662 40303 CITY OF STRATFORD 15,561 0.002319% 146,719 249,012 40304 CITY OF JEWELL 12,104 0.001804% 114,120 193,684 40305 KENDALL YOUNG LIBRARY 28,935 0.004313% 272,820 463,030 40307 CITY OF BLAIRSBURG 2,675 0.000399% 25,222 42,807 40308 CITY OF WILLIAMS 7,927 0.001181% 74,742 126,853 40309 CITY OF STANHOPE 9,674 0.001442% 91,211 154,804 40310 CITY OF RANDALL 2,956 0.000441% 27,873 47,306 40311 CITY OF KAMRAR 1,427 0.000213% 13,453 22,833 40540 STRATFORD COMM SCH DIST 95,695 0.014262% 902,277 1,531,345 40541 WEBSTER CITY COMM SCH DIST 1,060,075 0.157993% 9,995,066 16,963,636 40542 SOUTH HAMILTON COMMUNITY SCHOOL DISTRICT 458,126 0.068279% 4,319,506 7,331,070 40543 NORTHEAST HAMILTON COMM SCH DIST 101,455 0.015121% 956,579 1,623,507 40601 HAMILTON CO SOLID WASTE COMM 13,401 0.001997% 126,356 214,452 41201 HANCOCK COUNTY 222,414 0.033149% 2,097,065 3,559,141 41203 HANCOCK COUNTY AGRI EXT DIST 11,085 0.001652% 104,520 177,392 41204 HANCOCK COUNTY HEALTH SYSTEM 711,511 0.106043% 6,708,580 11,385,808 41301 CITY OF KLEMME 8,105 0.001208% 76,423 129,706 41302 CITY OF BRITT 27,924 0.004162% 263,288 446,853 41303 CITY OF GARNER 53,218 0.007932% 501,769 851,602 41304 CITY OF CORWITH 7,593 0.001132% 71,589 121,501 41305 CITY OF KANAWHA 9,332 0.001391% 87,984 149,326 41306 CITY OF CRYSTAL LAKE 3,482 0.000519% 32,829 55,717 41308 CITY OF WODEN 3,388 0.000505% 31,942 54,212 41309 CITY OF GOODELL 1,236 0.000184% 11,652 19,775 41401 BRITT TOWNSHIP CEMETERY - HANCOCK COUNTY 726 0.000108% 6,841 11,611 41404 CONCORD TOWNSHIP - HANCOCK COUNTY 813 0.000121% 7,662 13,005 41407 ELL TOWNSHIP - HANCOCK COUNTY 1,072 0.000160% 10,104 17,148 41540 WEST HANCOCK COMMUNITY SCHOOL DISTRICT 362,442 0.054018% 3,417,334 5,799,903 42001 STATE - DEPT OF HUMAN SERVICES/ELDORA 763,323 0.113766% 7,197,099 12,214,924 42201 HARDIN COUNTY 352,756 0.052575% 3,326,007 5,644,903 42203 HARDIN COUNTY AGRI 12,813 0.001910% 120,805 205,031 42206 HARDIN CO SOIL & WATER CONS DIST 1,890 0.000282% 17,819 30,242 42207 RURAL IOWA WASTE MANAGEMENT ASSOCIATION 16,103 0.002400% 151,832 257,689

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________43 (Continued)













Total Proportionate


Pension Expense





7,628 101 2,621 2,141 4,863 415 2,646 3,061 2,490 180,078 2,378 61,879 50,541 114,798 9,804 62,459 72,263 58,771 171,647 2,267 58,982 48,175 109,424 9,345 59,535 68,880 56,020 231,437 3,057 79,527 64,955 147,539 12,600 80,273 92,873 75,533 45,277 598 15,558 12,707 28,863 2,465 15,704 18,169 14,777 8,767 116 3,013 2,461 5,590 477 3,041 3,518 2,861

15,358 203 5,277 4,310 9,790 836 5,327 6,163 5,012 23,884 315 8,207 6,703 15,225 1,300 8,284 9,584 7,795 8,749 116 3,006 2,455 5,577 476 3,035 3,511 2,855 3,398 45 1,168 954 2,167 185 1,179 1,364 1,109 2,976 39 1,023 835 1,897 162 1,032 1,194 971

1,269,950 16,772 436,385 356,426 809,583 69,138 440,477 509,615 414,469 1,759,855 23,242 604,728 493,923 1,121,893 95,810 610,399 706,209 574,357 1,648,807 21,776 566,570 462,756 1,051,102 89,764 571,882 661,646 538,115 4,635,672 61,223 1,592,928 1,301,053 2,955,204 252,374 1,607,864 1,860,238 1,512,926

47,704 630 16,392 13,389 30,411 2,597 16,546 19,143 15,569 52,558 694 18,060 14,751 33,505 2,861 18,229 21,090 17,153

969,551 12,805 333,161 272,115 618,081 52,784 336,285 389,069 316,429 60,911 804 20,930 17,095 38,829 3,316 21,127 24,443 19,879 47,377 626 16,280 13,297 30,203 2,579 16,433 19,012 15,462

113,262 1,496 38,919 31,788 72,203 6,166 39,284 45,450 36,965 10,471 138 3,598 2,939 6,675 570 3,632 4,202 3,417 31,029 410 10,662 8,709 19,781 1,689 10,762 12,451 10,127 37,867 500 13,012 10,628 24,140 2,062 13,134 15,196 12,358 11,572 153 3,976 3,248 7,377 630 4,014 4,644 3,777 5,585 74 1,919 1,568 3,561 304 1,937 2,241 1,823

374,582 4,947 128,715 105,131 238,793 20,393 129,922 150,315 122,251 4,149,472 54,801 1,425,858 1,164,595 2,645,254 225,905 1,439,227 1,665,132 1,354,247 1,793,252 23,683 616,204 503,296 1,143,183 97,628 621,982 719,610 585,257

397,126 5,245 136,462 111,458 253,165 21,620 137,741 159,361 129,608 52,457 693 18,026 14,723 33,442 2,856 18,195 21,051 17,120

870,601 11,498 299,159 244,344 555,001 47,397 301,964 349,361 284,135 43,392 573 14,910 12,178 27,661 2,362 15,050 17,412 14,162

2,785,081 36,782 957,020 781,664 1,775,466 151,625 965,994 1,117,619 908,956 31,727 419 10,902 8,905 20,226 1,727 11,005 12,732 10,355

109,305 1,444 37,560 30,678 69,682 5,951 37,912 43,863 35,673 208,310 2,751 71,580 58,465 132,796 11,341 72,252 83,593 67,985 29,720 393 10,213 8,341 18,947 1,618 10,308 11,926 9,700 36,527 482 12,551 10,252 23,285 1,989 12,669 14,658 11,921 13,629 180 4,683 3,825 8,688 742 4,727 5,469 4,448 13,261 175 4,557 3,722 8,454 722 4,599 5,321 4,328 4,837 64 1,662 1,358 3,084 263 1,678 1,941 1,579 2,840 38 976 797 1,811 155 985 1,140 927 3,181 42 1,093 893 2,028 173 1,103 1,276 1,038 4,195 55 1,441 1,177 2,673 228 1,455 1,683 1,369

1,418,713 18,737 487,504 398,178 904,419 77,237 492,075 569,312 463,020 2,987,890 39,461 1,026,711 838,584 1,904,756 162,666 1,036,338 1,199,004 975,146 1,380,799 18,236 474,476 387,536 880,248 75,173 478,924 554,097 450,646

50,153 662 17,234 14,076 31,972 2,730 17,395 20,125 16,368 7,397 98 2,542 2,076 4,716 403 2,566 2,969 2,414

63,033 832 21,660 17,691 40,183 3,432 21,863 25,295 20,572

___________________________________________________________________________________________________


44



Contributions

Employer Allocation


Liability (NPL)







42301 CITY OF RADCLIFFE 8,458 0.001261% 79,751 135,353 42302 CITY OF ACKLEY 18,855 0.002810% 177,773 301,717 42303 CITY OF ELDORA 62,295 0.009284% 587,354 996,857 42304 CITY OF IOWA FALLS 122,306 0.018228% 1,153,178 1,957,175 42307 ELLSWORTH MUNICIPAL HOSPITAL 899,999 0.134136% 8,485,762 14,402,043 42310 CITY OF ALDEN 17,287 0.002576% 162,994 276,634 42311 CITY OF STEAMBOAT ROCK 1,953 0.000291% 18,418 31,259 42313 CITY OF BUCKEYE 376 0.000056% 3,545 6,017 42314 CITY OF UNION 3,953 0.000589% 37,268 63,252 42315 CITY OF HUBBARD 13,874 0.002068% 130,809 222,010 42317 CITY OF WHITTEN 545 0.000081% 5,137 8,718 42323 STEAMBOAT ROCK PUBLIC LIBRARY 1,301 0.000194% 12,268 20,821 42326 CITY OF NEW PROVIDENCE 1,804 0.000269% 17,007 28,864 42327 CITY OF OWASA 123 0.000018% 1,158 1,965 42333 CENTRAL IOWA JUVENILE DETENTION CTR 371,895 0.055427% 3,506,466 5,951,177 42549 ELDORA NEW PROVIDENCE COMM SCH DIST 380,861 0.056763% 3,590,997 6,094,644 42550 HUBBARD-RADCLIFFE COM SCHOOL DISTRICT 266,756 0.039757% 2,515,146 4,268,708 42555 IOWA FALLS COMMUNITY SCHOOL DISTRICT 767,492 0.114387% 7,236,404 12,281,632 42556 ALDEN COMMUNITY SCHOOL DISTRICT 159,638 0.023792% 1,505,170 2,554,576 43201 HARRISON COUNTY 391,580 0.058361% 3,692,062 6,266,170 43203 HARRISON COUNTY AGR EXT DIST 11,916 0.001776% 112,349 190,678 43301 CITY OF MISSOURI VALLEY 43,660 0.006507% 411,656 698,663 43303 CITY OF WOODBINE 19,864 0.002961% 187,293 317,874 43305 CITY OF DUNLAP 16,508 0.002460% 155,646 264,163 43306 CITY OF LOGAN 24,650 0.003674% 232,416 394,457 43307 CITY OF PERSIA 2,402 0.000358% 22,646 38,434 43308 CITY OF PISGAH 6,682 0.000996% 62,999 106,923 43309 CITY OF MODALE 4,137 0.000617% 39,004 66,198 43310 CITY OF MONDAMIN 6,936 0.001034% 65,396 110,990 43311 WOODBINE PUBLIC LIBRARY 4,300 0.000641% 40,543 68,810 43315 CITY OF MAGNOLIA 1,316 0.000196% 12,411 21,063 43317 CITY OF LITTLE SIOUX 1,907 0.000284% 17,982 30,519 43318 LOW RENT HOUSING AGENCY OF MISSOURI VAL 8,872 0.001322% 83,647 141,966 43522 MISSOURI VALLEY COMMUNITY SCHOOL DIST 439,744 0.065539% 4,146,189 7,036,915 43563 WEST HARRISON COMM SCH DIST 218,035 0.032496% 2,055,771 3,489,057 43564 LOGAN MAGNOLIA COMM SCH DIST 379,900 0.056620% 3,581,939 6,079,271 43565 WOODBINE COMMUNITY SCHOOL DISTRICT 2 292,393 0.043578% 2,756,868 4,678,960 43567 BOYER VALLEY COMMUNITY SCHOOL DISTRICT 278,277 0.041474% 2,623,770 4,453,066 43701 MUNIC LIGHT&POWER PLT 18,515 0.002759% 174,570 296,281 44005 STATE - DEPT OF CORRECTIONS/MT PLEASANT 141,103 0.021030% 1,330,406 2,257,966 44201 HENRY COUNTY 330,102 0.049198% 3,112,409 5,282,383 44203 HENRY COUNTY AGRICULTURAL EXT OFFICE 25,703 0.003831% 242,340 411,300 44204 HENRY COUNTY HEALTH CENTER 1,131,228 0.168598% 10,665,937 18,102,239 44301 CITY OF MOUNT PLEASANT 88,559 0.013199% 834,986 1,417,139 44302 CITY OF WINFIELD 21,736 0.003240% 204,945 347,832 44303 CITY OF NEW LONDON 59,347 0.008845% 559,561 949,688 44306 CITY OF WAYLAND 24,293 0.003621% 229,051 388,745 44307 CITY OF SALEM 4,658 0.000694% 43,921 74,543 44308 CITY OF OLDS 3,119 0.000465% 29,412 49,919 44310 CITY OF ROME 964 0.000144% 9,093 15,432 44312 CITY OF COPPOCK 44 0.000007% 414 703

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________45 (Continued)













Total Proportionate


Pension Expense





33,109 437 11,377 9,292 21,106 1,802 11,484 13,286 10,806 73,803 975 25,360 20,714 47,049 4,018 25,598 29,616 24,087

243,841 3,220 83,790 68,437 155,447 13,275 84,575 97,850 79,581 478,744 6,323 164,508 134,365 305,196 26,064 166,050 192,114 156,246

3,522,881 46,526 1,210,546 988,736 2,245,808 191,792 1,221,897 1,413,689 1,149,749 67,667 894 23,252 18,992 43,138 3,684 23,470 27,154 22,084 7,646 101 2,627 2,146 4,874 416 2,652 3,068 2,495 1,472 19 506 413 938 80 510 590 480

15,472 204 5,317 4,342 9,863 842 5,366 6,208 5,050 54,306 717 18,661 15,241 34,619 2,957 18,836 21,793 17,724 2,132 28 733 599 1,360 116 740 856 696 5,093 67 1,750 1,429 3,246 277 1,767 2,044 1,662 7,060 93 2,426 1,982 4,501 384 2,449 2,833 2,304

481 6 165 135 306 26 167 193 157 1,455,716 19,225 500,219 408,563 928,007 79,252 504,909 584,161 475,097 1,490,810 19,689 512,278 418,412 950,379 81,162 517,081 598,243 486,550 1,044,168 13,790 358,801 293,057 665,648 56,846 362,165 419,011 340,781 3,004,208 39,676 1,032,318 843,164 1,915,158 163,554 1,041,997 1,205,551 980,472

624,874 8,253 214,722 175,378 398,353 34,019 216,735 250,754 203,938 1,532,767 20,243 526,695 430,188 977,126 83,447 531,634 615,081 500,243

46,642 616 16,027 13,091 29,734 2,539 16,178 18,717 15,222 170,900 2,257 58,725 47,965 108,947 9,304 59,276 68,580 55,776 77,755 1,027 26,719 21,823 49,569 4,233 26,969 31,202 25,377 64,617 853 22,204 18,135 41,192 3,518 22,412 25,930 21,089 96,488 1,274 33,156 27,080 61,510 5,253 33,467 38,720 31,490 9,401 124 3,231 2,639 5,994 512 3,261 3,773 3,068

26,154 345 8,987 7,340 16,672 1,424 9,072 10,496 8,536 16,193 214 5,564 4,545 10,323 882 5,616 6,498 5,285 27,149 359 9,329 7,620 17,308 1,478 9,417 10,895 8,861 16,832 222 5,784 4,724 10,730 916 5,838 6,754 5,493 5,152 68 1,770 1,446 3,284 281 1,787 2,068 1,682 7,465 99 2,565 2,095 4,759 406 2,589 2,995 2,436

34,726 459 11,933 9,746 22,138 1,891 12,045 13,936 11,334 1,721,299 22,733 591,479 483,101 1,097,313 93,711 597,025 690,736 561,774

853,458 11,271 293,268 239,532 544,071 46,464 296,018 342,482 278,540 1,487,049 19,639 510,986 417,357 947,982 80,958 515,777 596,735 485,323 1,144,520 15,115 393,284 321,222 729,621 62,310 396,972 459,282 373,532 1,089,264 14,386 374,297 305,714 694,397 59,301 377,807 437,108 355,499

72,473 957 24,904 20,340 46,201 3,946 25,137 29,083 23,653 552,321 7,294 189,791 155,015 352,100 30,069 191,570 221,639 180,259

1,292,123 17,065 444,004 362,649 823,718 70,345 448,168 518,513 421,705 100,608 1,329 34,571 28,237 64,137 5,477 34,896 40,373 32,835

4,427,985 58,480 1,521,562 1,242,763 2,822,805 241,067 1,535,829 1,776,896 1,445,145 346,646 4,578 119,116 97,290 220,984 18,872 120,233 139,105 113,134 85,083 1,124 29,237 23,880 54,241 4,632 29,511 34,143 27,768

232,303 3,068 79,825 65,198 148,091 12,647 80,573 93,220 75,816 95,091 1,256 32,675 26,688 60,619 5,177 32,982 38,159 31,034 18,234 241 6,266 5,118 11,625 993 6,324 7,317 5,951 12,211 161 4,196 3,427 7,784 665 4,235 4,900 3,985 3,775 50 1,297 1,059 2,406 206 1,309 1,515 1,232

172 2 59 48 109 9 60 69 56

___________________________________________________________________________________________________


46



Contributions

Employer Allocation


Liability (NPL)







44313 CITY OF HILLSBORO 895 0.000133% 8,436 14,317 44563 NEW LONDON COMMUNITY SCHOOL DISTRICT 329,207 0.049065% 3,103,974 5,268,067 44564 MT PLEASANT COMMUNITY SCHOOL DISTRICT 1,311,566 0.195475% 12,366,278 20,988,059 44567 WINFIELD MT UNION COMMUNITY SCHOOL DIST 256,723 0.038262% 2,420,543 4,108,148 44568 WACO COMMUNITY SCHOOL DISTRICT 281,447 0.041947% 2,653,664 4,503,801 44701 MT PLEASANT UTILITIES 181,332 0.027026% 1,709,715 2,901,730 45201 HOWARD COUNTY 236,402 0.035233% 2,228,950 3,782,976 45203 HOWARD COUNTY AGRI EXT DIST 6,221 0.000927% 58,654 99,547 45205 REGIONAL HEALTH SERVICES OF HOWARD CO 655,427 0.097685% 6,179,781 10,488,331 45207 HOWARD SOIL & WTR. CONS. DIST. 8,393 0.001251% 79,135 134,307 45301 CITY OF ELMA 9,638 0.001436% 90,876 154,234 45302 CITY OF CRESCO 94,686 0.014112% 892,761 1,515,195 45303 CITY OF CHESTER 1,420 0.000212% 13,384 22,716 45304 CITY OF LIME SPRINGS 8,291 0.001236% 78,171 132,672 45305 CITY OF PROTIVIN 3,784 0.000564% 35,675 60,547 45526 HOWARD WINNESHIEK COMM SCH DIST 723,822 0.107878% 6,824,659 11,582,818 45527 RICEVILLE COMMUNITY SCHOOL DISTRICT 201,837 0.030082% 1,903,051 3,229,860 46201 HUMBOLDT COUNTY 244,851 0.036493% 2,308,615 3,918,183 46203 HUMBOLDT COUNTY AGRI 5,383 0.000802% 50,755 86,141 46205 HUMBOLDT COUNTY MEMORIAL HOSPITAL 714,802 0.106534% 6,739,608 11,438,469 46301 CITY OF RENWICK 13,991 0.002085% 131,920 223,895 46302 CITY OF HUMBOLDT 90,175 0.013440% 850,230 1,443,012 46303 CITY OF RUTLAND 968 0.000144% 9,126 15,488 46304 CITY OF DAKOTA CITY 16,925 0.002523% 159,582 270,842 46305 CITY OF LIVERMORE 10,822 0.001613% 102,040 173,182 46307 CITY OF BODE 7,801 0.001163% 73,557 124,840 46308 CITY OF OTTOSEN 516 0.000077% 4,869 8,264 46309 CITY OF THOR 2,620 0.000391% 24,705 41,930 46311 CITY OF BRADGATE 214 0.000032% 2,021 3,430 46313 CITY OF PIONEER 408 0.000061% 3,844 6,523 46314 CITY OF HARDY 754 0.000112% 7,109 12,066 46315 LU VERNE PUB LIBRARY 1,156 0.000172% 10,900 18,499 46531 TWIN RIVERS COMMUNITY SCHOOL 52,886 0.007882% 498,645 846,301 46533 HUMBOLDT COMMUNITY SCHOOL DISTRICT 840,720 0.125301% 7,926,843 13,453,445 46534 GILMORE CITY & BRADGATE COMM SCH DIST 101,527 0.015132% 957,265 1,624,671 46601 NORTH IOWA MUNICIPAL ELECTRIC COOP ASSOC 14,222 0.002120% 134,090 227,579 47201 IDA COUNTY 130,975 0.019521% 1,234,920 2,095,907 47204 IDA COUNTY AGRI 8,820 0.001315% 83,163 141,145 47301 CITY OF ARTHUR 4,103 0.000611% 38,685 65,656 47302 CITY OF BATTLE CREEK 9,752 0.001453% 91,949 156,056 47303 CITY OF IDA GROVE 53,256 0.007937% 502,132 852,219 47304 CITY OF HOLSTEIN 30,977 0.004617% 292,072 495,704 47306 CITY OF GALVA 6,075 0.000905% 57,275 97,207 47308 IDA GROVE CEMETERY 258 0.000038% 2,435 4,133 47310 HOLSTEIN CEMETERY ASSOCIATION 563 0.000084% 5,305 9,003 47520 BATTLE CREEK - IDA GROVE COMM SCH DIST 429,197 0.063967% 4,046,739 6,868,128 47523 GALVA-HOLSTEIN COMMUNITY SCHOOL DISTRICT 289,725 0.043181% 2,731,713 4,636,266 48201 IOWA COUNTY 406,316 0.060557% 3,831,004 6,501,983 48203 IOWA COUNTY AGRICULTURAL EXTENSION DIST 10,567 0.001575% 99,629 169,090 48208 IOWA CO SOIL & WATER CONS DIST 6,798 0.001013% 64,096 108,784 48301 CITY OF VICTOR 16,440 0.002450% 155,006 263,077

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________47 (Continued)













Total Proportionate


Pension Expense





3,502 46 1,203 983 2,232 191 1,215 1,406 1,143 1,288,621 17,019 442,801 361,666 821,486 70,155 446,953 517,108 420,562 5,133,885 67,802 1,764,126 1,440,882 3,272,810 279,498 1,780,667 2,060,165 1,675,526 1,004,893 13,271 345,305 282,034 640,610 54,708 348,543 403,251 327,963 1,101,674 14,550 378,562 309,197 702,309 59,977 382,111 442,088 359,549

709,792 9,374 243,901 199,211 452,486 38,642 246,188 284,830 231,652 925,353 12,221 317,974 259,711 589,906 50,378 320,955 371,333 302,004 24,350 322 8,367 6,834 15,523 1,326 8,446 9,772 7,947

2,565,549 33,883 881,584 720,050 1,635,517 139,673 889,850 1,029,523 837,308 32,853 434 11,289 9,221 20,944 1,789 11,395 13,184 10,722 37,727 498 12,964 10,589 24,051 2,054 13,086 15,140 12,313

370,631 4,895 127,358 104,022 236,275 20,178 128,552 148,730 120,962 5,557 73 1,909 1,560 3,542 303 1,927 2,230 1,813

32,453 429 11,152 9,108 20,689 1,767 11,256 13,023 10,592 14,810 196 5,089 4,157 9,442 806 5,137 5,943 4,834

2,833,271 37,419 973,580 795,189 1,806,188 154,248 982,709 1,136,957 924,684 790,055 10,434 271,482 221,738 503,654 43,012 274,028 317,040 257,847 958,426 12,658 329,338 268,993 610,989 52,178 332,426 384,604 312,798 21,071 278 7,240 5,914 13,432 1,147 7,308 8,455 6,877

2,797,962 36,952 961,447 785,279 1,783,678 152,326 970,462 1,122,788 913,160 54,767 723 18,819 15,371 34,913 2,982 18,996 21,978 17,874

352,975 4,662 121,291 99,066 225,019 19,217 122,428 141,645 115,199 3,789 50 1,302 1,063 2,415 206 1,314 1,520 1,236

66,251 875 22,765 18,594 42,234 3,607 22,979 26,586 21,622 42,362 559 14,557 11,889 27,005 2,306 14,693 16,999 13,826 30,537 403 10,493 8,571 19,467 1,662 10,592 12,254 9,966 2,021 27 695 567 1,289 110 701 811 660

10,256 135 3,524 2,879 6,538 558 3,557 4,115 3,347 839 11 288 235 534 46 291 337 274

1,596 21 548 448 1,017 87 553 640 521 2,952 39 1,014 828 1,881 161 1,024 1,185 963 4,525 60 1,555 1,270 2,885 246 1,570 1,816 1,477

207,013 2,734 71,135 58,101 131,970 11,270 71,802 83,072 67,562 3,290,845 43,462 1,130,813 923,612 2,097,887 179,159 1,141,416 1,320,575 1,074,020

397,410 5,249 136,560 111,538 253,347 21,636 137,840 159,476 129,701 55,668 735 19,129 15,624 35,488 3,031 19,308 22,339 18,168

512,679 6,771 176,169 143,889 326,829 27,911 177,821 205,732 167,321 34,525 456 11,864 9,690 22,010 1,880 11,975 13,855 11,268 16,060 212 5,519 4,507 10,238 874 5,570 6,444 5,241 38,173 504 13,117 10,714 24,335 2,078 13,240 15,318 12,458

208,461 2,753 71,632 58,507 132,892 11,349 72,304 83,653 68,035 121,254 1,601 41,666 34,031 77,298 6,601 42,057 48,658 39,573 23,778 314 8,171 6,674 15,159 1,295 8,247 9,542 7,760 1,011 13 347 284 644 55 351 406 330 2,202 29 757 618 1,404 120 764 884 719

1,680,012 22,188 577,292 471,514 1,070,994 91,463 582,705 674,168 548,299 1,134,076 14,978 389,696 318,291 722,965 61,741 393,350 455,091 370,124 1,590,449 21,005 546,516 446,377 1,013,898 86,587 551,641 638,228 519,069

41,361 546 14,213 11,608 26,367 2,252 14,346 16,598 13,499 26,610 351 9,144 7,468 16,963 1,449 9,229 10,678 8,684 64,351 850 22,113 18,061 41,024 3,503 22,320 25,823 21,002

___________________________________________________________________________________________________


48



Contributions

Employer Allocation


Liability (NPL)







48302 CITY OF LADORA 927 0.000138% 8,736 14,826 48303 CITY OF WILLIAMSBURG 55,256 0.008235% 520,991 884,227 48305 CITY OF MARENGO 35,158 0.005240% 331,492 562,609 48307 CITY OF PARNELL 929 0.000138% 8,757 14,862 48308 CITY OF NORTH ENGLISH 12,384 0.001846% 116,761 198,168 48310 MARENGO MEMORIAL HOSPITAL 783,692 0.116801% 7,389,145 12,540,864 48311 CITY OF MILLERSBURG 1,193 0.000178% 11,251 19,096 48556 WILLIAMSBURG COMMUNITY SCHOOL DISTRICT 695,113 0.103599% 6,553,969 11,123,402 48558 ENGLISH VALLEY COMMUNITY SCHOOL DISTRIC 313,379 0.046706% 2,954,736 5,014,780 48559 IOWA VALLEY COMMUNITY SCHOOL DISTRICT 323,903 0.048274% 3,053,966 5,183,194 48561 H L V COMMUNITY SCHOOL DISTRICT 212,370 0.031652% 2,002,359 3,398,406 49201 JACKSON COUNTY 339,535 0.050604% 3,201,353 5,433,339 49202 JACKSON COUNTY REGIONAL HEALTH CENTER 433,571 0.064619% 4,087,982 6,938,128 49204 JACKSON COUNTY AGRI 12,050 0.001796% 113,619 192,834 49208 JACKSON CO SOIL & WATER CONS DIST 1,638 0.000244% 15,445 26,214 49301 CITY OF MAQUOKETA 99,304 0.014800% 936,304 1,589,097 49302 CITY OF SABULA 20,129 0.003000% 189,788 322,108 49303 CITY OF PRESTON 26,442 0.003941% 249,313 423,134 49304 CITY OF BELLEVUE 87,566 0.013051% 825,632 1,401,264 49307 CITY OF BALDWIN 1,302 0.000194% 12,280 20,842 49308 CITY OF MILES 8,828 0.001316% 83,236 141,268 49309 CITY OF LA MOTTE 1,641 0.000245% 15,476 26,266 49311 CITY OF ANDREW 3,813 0.000568% 35,954 61,021 49312 CITY OF MONMOUTH 1,383 0.000206% 13,036 22,124 49316 CITY OF SPRINGBROOK 1,162 0.000173% 10,959 18,600 49317 CITY OF SPRAGUEVILLE 804 0.000120% 7,584 12,872 49560 ANDREW COMMUNITY SCHOOL DISTRICT 132,514 0.019750% 1,249,429 2,120,532 49561 BELLEVUE COMMUNITY SCHOOL DISTRICT 382,517 0.057010% 3,606,612 6,121,145 49562 MAQUOKETA COMMUNITY SCHOOL DISTRICT 892,128 0.132963% 8,411,554 14,276,097 49601 WASTE AUTHORITY OF JACKSON COUNTY 16,539 0.002465% 155,937 264,656 49701 MAQUOKETA MUNIC ELECTRIC UTILITY 81,548 0.012154% 768,891 1,304,963 50001 STATE - DEPT OF CORRECTIONS/NEWTON 154,228 0.022986% 1,454,161 2,468,004 50201 JASPER COUNTY 672,239 0.100190% 6,338,299 10,757,368 50204 JASPER COUNTY AGRICULTURAL EXT 24,439 0.003642% 230,428 391,083 50210 JASPER CO SOIL & WATER CONS DIST 2,687 0.000401% 25,337 43,002 50301 CITY OF COLFAX 33,481 0.004990% 315,678 535,770 50302 CITY OF MINGO 6,577 0.000980% 62,015 105,251 50303 CITY OF NEWTON 421,181 0.062773% 3,971,162 6,739,860 50304 CITY OF KELLOGG 6,569 0.000979% 61,934 105,114 50307 CITY OF MONROE 24,963 0.003721% 235,370 399,470 50310 CITY OF PRAIRIE CITY 25,605 0.003816% 241,419 409,737 50311 CITY OF SULLY 11,863 0.001768% 111,851 189,833 50312 CITY OF BAXTER 16,480 0.002456% 155,384 263,718 50314 CITY OF LYNNVILLE 6,450 0.000961% 60,817 103,218 50316 CITY OF REASNOR 1,179 0.000176% 11,114 18,863 50317 CITY OF LAMBS GROVE 604 0.000090% 5,692 9,660 50318 CITY OF VALERIA 43 0.000006% 404 686 50556 BAXTER COMMUNITY SCHOOL DISTRICT 275,977 0.041131% 2,602,084 4,416,259 50559 NEWTON COMMUNITY SCHOOL DISTRICT 1,896,819 0.282701% 17,884,420 30,353,454 50562 LYNNVILLE SULLY COMMUNITY SCHOOL DIST 312,433 0.046565% 2,945,813 4,999,637 50563 COLFAX-MINGO COMMUNITY SCHOOL DISTRICT 371,609 0.055384% 3,503,764 5,946,591

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________49 (Continued)













Total Proportionate


Pension Expense





3,627 48 1,246 1,018 2,312 197 1,258 1,455 1,184 216,291 2,857 74,323 60,704 137,884 11,775 75,020 86,795 70,590 137,620 1,818 47,289 38,624 87,731 7,492 47,733 55,225 44,914

3,635 48 1,249 1,020 2,317 198 1,261 1,459 1,186 48,474 640 16,657 13,605 30,902 2,639 16,813 19,452 15,820

3,067,619 40,514 1,054,107 860,961 1,955,582 167,007 1,063,991 1,230,998 1,001,167 4,671 62 1,605 1,311 2,978 254 1,620 1,874 1,524

2,720,893 35,934 934,964 763,649 1,734,547 148,130 943,731 1,091,861 888,007 1,226,665 16,200 421,511 344,277 781,988 66,782 425,464 492,246 400,342 1,267,860 16,744 435,667 355,839 808,250 69,025 439,752 508,777 413,787

831,284 10,979 285,649 233,309 529,937 45,257 288,327 333,584 271,303 1,329,048 17,553 456,693 373,012 847,258 72,356 460,975 533,331 433,756 1,697,134 22,414 583,176 476,319 1,081,909 92,395 588,644 681,039 553,887

47,169 623 16,208 13,238 30,069 2,568 16,360 18,928 15,394 6,412 85 2,203 1,800 4,088 349 2,224 2,573 2,093

388,709 5,134 133,570 109,095 247,799 21,162 134,822 155,984 126,861 78,791 1,041 27,074 22,114 50,229 4,290 27,328 31,618 25,715

103,503 1,367 35,566 29,049 65,982 5,635 35,899 41,534 33,780 342,763 4,527 117,782 96,200 218,509 18,661 118,886 137,547 111,866

5,098 67 1,752 1,431 3,250 278 1,768 2,046 1,664 34,555 456 11,874 9,698 22,028 1,881 11,985 13,866 11,278 6,425 85 2,208 1,803 4,096 350 2,228 2,578 2,097

14,926 197 5,129 4,189 9,515 813 5,177 5,990 4,871 5,412 71 1,860 1,519 3,450 295 1,877 2,172 1,766 4,550 60 1,563 1,277 2,900 248 1,578 1,826 1,485 3,149 42 1,082 884 2,008 171 1,092 1,263 1,028

518,703 6,850 178,239 145,580 330,669 28,239 179,910 208,149 169,287 1,497,292 19,775 514,505 420,232 954,512 81,515 519,330 600,845 488,666 3,492,074 46,119 1,199,960 980,089 2,226,168 190,115 1,211,212 1,401,327 1,139,695

64,738 855 22,245 18,169 41,269 3,524 22,454 25,978 21,128 319,207 4,216 109,687 89,589 203,492 17,378 110,716 128,094 104,178 603,698 7,973 207,445 169,435 384,853 32,866 209,390 242,256 197,027

2,631,358 34,752 904,198 738,520 1,677,470 143,256 912,676 1,055,932 858,786 95,663 1,263 32,872 26,849 60,984 5,208 33,180 38,388 31,221 10,519 139 3,615 2,952 6,706 573 3,648 4,221 3,433

131,055 1,731 45,033 36,782 83,546 7,135 45,456 52,591 42,772 25,746 340 8,847 7,226 16,413 1,402 8,930 10,332 8,402

1,648,636 21,773 566,511 462,708 1,050,992 89,755 571,823 661,578 538,059 25,712 340 8,835 7,216 16,391 1,400 8,918 10,318 8,391 97,714 1,290 33,577 27,425 62,292 5,320 33,892 39,212 31,891

100,226 1,324 34,440 28,129 63,893 5,456 34,763 40,219 32,710 46,435 613 15,956 13,032 29,601 2,528 16,106 18,634 15,155 64,508 852 22,166 18,105 41,123 3,512 22,374 25,886 21,053 25,248 333 8,676 7,086 16,095 1,375 8,757 10,132 8,240 4,614 61 1,585 1,295 2,941 251 1,600 1,851 1,506 2,363 31 812 663 1,506 129 820 949 771

168 2 58 47 107 9 58 67 55 1,080,260 14,267 371,203 303,187 688,657 58,811 374,684 433,495 352,560 7,424,753 98,058 2,551,323 2,083,839 4,733,220 404,217 2,575,245 2,979,462 2,423,188 1,222,960 16,151 420,239 343,237 779,627 66,580 424,179 490,759 399,133 1,454,595 19,211 499,834 408,248 927,293 79,191 504,520 583,711 474,730

___________________________________________________________________________________________________


50



Contributions

Employer Allocation


Liability (NPL)







50566 PCM COMMUNITY SCHOOL DISTRICT 615,646 0.091756% 5,804,702 9,851,746 51002 8TH JUDICIAL DIST DEPT CORR SERVICES 526,051 0.078403% 4,959,944 8,418,021 51201 JEFFERSON COUNTY 283,490 0.042251% 2,672,923 4,536,487 51202 JEFFERSON COUNTY HEALTH CENTER 1,507,877 0.224734% 14,217,224 24,129,486 51204 JEFFERSON COUNTY AGRI 8,365 0.001247% 78,867 133,853 51301 CITY OF FAIRFIELD 214,033 0.031899% 2,018,035 3,425,012 51302 CITY OF LOCKRIDGE 1,862 0.000277% 17,552 29,790 51305 CITY OF LIBERTYVILLE 4,786 0.000713% 45,123 76,583 51306 CITY OF BATAVIA 5,441 0.000811% 51,301 87,068 51307 CITY OF PACKWOOD 980 0.000146% 9,235 15,674 51308 CITY OF PLEASANT PLAIN 375 0.000056% 3,537 6,003 51535 FAIRFIELD COMMUNITY SCHOOL DISTRICT 1,029,975 0.153507% 9,711,256 16,481,952 51601 SOUTH IOWA AREA CRIME COMMISSION 28,263 0.004212% 266,481 452,272 52003 UNIVERSITY OF IOWA 10,936,564 1.629983% 103,116,888 175,010,080 52201 JOHNSON COUNTY 1,829,029 0.272598% 17,245,246 29,268,647 52203 JOHNSON COUNTY AGRICULTURAL EXTENSION 48,565 0.007238% 457,900 777,148 52207 JOHNSON COUNTY SOIL & WATER CONS DIST 7,444 0.001109% 70,184 119,117 52302 CITY OF IOWA CITY 2,696,013 0.401813% 25,419,730 43,142,390 52303 CITY OF CORALVILLE 768,645 0.114559% 7,247,278 12,300,088 52304 CITY OF LONE TREE 15,527 0.002314% 146,398 248,467 52305 CITY OF SOLON 52,111 0.007767% 491,338 833,899 52308 CITY OF OXFORD 10,539 0.001571% 99,370 168,651 52310 CITY OF HILLS 9,896 0.001475% 93,301 158,351 52311 CITY OF UNIVERSITY HEIGHTS 1,727 0.000257% 16,286 27,641 52312 CITY OF TIFFIN 42,521 0.006337% 400,917 680,437 52314 LONE TREE HOUSING COMMISSION 2,429 0.000362% 22,900 38,866 52315 CITY OF NORTH LIBERTY 393,721 0.058680% 3,712,257 6,300,445 52316 CITY OF SWISHER 10,631 0.001584% 100,233 170,115 52317 CITY OF SHUEYVILLE 1,384 0.000206% 13,053 22,154 52564 SOLON COMMUNITY SCHOOL DISTRICT 914,562 0.136306% 8,623,072 14,635,086 52565 IOWA CITY COMMUNITY SCHOOL DISTRICT 9,673,015 1.441664% 91,203,343 154,790,398 52567 LONE TREE COMMUNITY SCHOOL DISTRICT 274,612 0.040928% 2,589,214 4,394,416 52571 CLEAR CREEK-AMANA COMMUNITY SCHOOL DIST 1,528,791 0.227851% 14,414,411 24,464,152 52602 EAST CENTRAL IOWA COUNCIL OF GOVERNMENTS 79,243 0.011810% 747,155 1,268,071 53001 STATE - DEPT OF CORRECTIONS/ANAMOSA 128,128 0.019096% 1,208,069 2,050,337 53002 STATE - DEPT OF CORRECTIONS/OAKDALE 779,356 0.116155% 7,348,264 12,471,481 53201 JONES COUNTY 386,268 0.057569% 3,641,985 6,181,181 53203 JONES COUNTY AGRI 12,913 0.001924% 121,749 206,632 53206 JONES COUNTY SOIL & WATER CONS DISTRICT 586 0.000087% 5,529 9,383 53301 CITY OF OXFORD JUNCTION 8,696 0.001296% 81,987 139,149 53302 CITY OF WYOMING 11,535 0.001719% 108,760 184,588 53303 CITY OF ONSLOW 3,011 0.000449% 28,388 48,181 53304 CITY OF ANAMOSA 82,224 0.012255% 775,257 1,315,766 53305 CITY OF MONTICELLO 71,316 0.010629% 672,411 1,141,216 53307 CITY OF OLIN 12,256 0.001827% 115,560 196,128 53308 CITY OF MARTELLE 2,351 0.000350% 22,166 37,620 53314 CITY OF MORLEY 1,050 0.000157% 9,902 16,805 53518 OLIN CONSOLIDATED INDEPENDENT SCHOOL DIS 79,285 0.011817% 747,547 1,268,738 53546 MONTICELLO COMM SCH DIST 689,495 0.102762% 6,500,998 11,033,500 53547 MIDLAND COMMUNITY SCHOOL DISTRICT 320,829 0.047816% 3,024,982 5,134,002 53548 ANAMOSA COMMUNITY SCHOOL DISTRICT 802,983 0.119676% 7,571,030 12,849,560

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________51 (Continued)













Total Proportionate


Pension Expense





2,409,834 31,826 828,077 676,346 1,536,249 131,196 835,841 967,037 786,488 2,059,131 27,195 707,567 577,918 1,312,680 112,103 714,201 826,304 672,031 1,109,669 14,655 381,309 311,441 707,405 60,412 384,884 445,296 362,158 5,902,309 77,951 2,028,175 1,656,548 3,762,674 321,332 2,047,192 2,368,524 1,926,314

32,742 432 11,251 9,189 20,872 1,783 11,356 13,139 10,686 837,791 11,065 287,885 235,135 534,085 45,611 290,585 336,196 273,427

7,287 96 2,504 2,045 4,645 397 2,527 2,924 2,378 18,733 247 6,437 5,258 11,942 1,020 6,497 7,517 6,114 21,298 281 7,318 5,977 13,576 1,159 7,387 8,546 6,951 3,834 51 1,317 1,076 2,444 209 1,330 1,539 1,251 1,468 19 505 412 936 80 509 589 479

4,031,647 53,245 1,385,371 1,131,526 2,570,142 219,490 1,398,360 1,617,850 1,315,793 110,630 1,461 38,015 31,050 70,526 6,023 38,372 44,395 36,106

42,809,185 565,375 14,710,263 12,014,870 27,290,508 2,330,608 14,848,191 17,178,799 13,971,469 7,159,399 94,553 2,460,141 2,009,364 4,564,058 389,770 2,483,208 2,872,978 2,336,585

190,098 2,511 65,322 53,353 121,186 10,349 65,935 76,284 62,042 29,137 385 10,012 8,178 18,575 1,586 10,106 11,692 9,509

10,553,053 139,373 3,626,282 2,961,831 6,727,486 574,527 3,660,283 4,234,810 3,444,159 3,008,722 39,736 1,033,869 844,431 1,918,036 163,800 1,043,563 1,207,363 981,945

60,777 803 20,885 17,058 38,746 3,309 21,080 24,389 19,836 203,980 2,694 70,092 57,249 130,035 11,105 70,750 81,855 66,572 41,254 545 14,176 11,578 26,299 2,246 14,309 16,555 13,464 38,734 512 13,310 10,871 24,693 2,109 13,435 15,544 12,642 6,761 89 2,323 1,898 4,310 368 2,345 2,713 2,207

166,442 2,198 57,193 46,714 106,105 9,061 57,730 66,791 54,321 9,507 126 3,267 2,668 6,061 518 3,297 3,815 3,103

1,541,151 20,354 529,576 432,541 982,471 83,903 534,542 618,445 502,979 41,612 550 14,299 11,679 26,528 2,265 14,433 16,698 13,581 5,419 72 1,862 1,521 3,455 295 1,880 2,175 1,769

3,579,886 47,279 1,230,135 1,004,735 2,282,149 194,895 1,241,669 1,436,564 1,168,354 37,863,253 500,054 13,010,722 10,626,739 24,137,515 2,061,342 13,132,714 15,194,056 12,357,284 1,074,917 14,196 369,367 301,687 685,250 58,520 372,831 431,351 350,817 5,984,172 79,032 2,056,305 1,679,524 3,814,861 325,789 2,075,586 2,401,375 1,953,031

310,183 4,097 106,586 87,056 197,739 16,887 107,586 124,473 101,233 501,532 6,624 172,339 140,761 319,724 27,304 173,954 201,258 163,683

3,050,647 40,289 1,048,275 856,198 1,944,762 166,083 1,058,104 1,224,187 995,628 1,511,978 19,968 519,552 424,353 963,873 82,315 524,423 606,738 493,458

50,544 668 17,368 14,186 32,222 2,752 17,531 20,283 16,496 2,295 30 789 644 1,463 125 796 921 749

34,037 450 11,696 9,553 21,699 1,853 11,806 13,659 11,109 45,152 596 15,515 12,672 28,783 2,458 15,661 18,119 14,736 11,786 156 4,050 3,308 7,514 642 4,088 4,730 3,846

321,849 4,251 110,595 90,331 205,177 17,522 111,632 129,154 105,041 279,153 3,687 95,924 78,347 177,958 15,198 96,823 112,021 91,106 47,975 634 16,485 13,465 30,584 2,612 16,640 19,252 15,657 9,202 122 3,162 2,583 5,867 501 3,192 3,693 3,003 4,111 54 1,413 1,154 2,621 224 1,426 1,650 1,342

310,346 4,099 106,642 87,102 197,843 16,896 107,642 124,538 101,286 2,698,903 35,644 927,408 757,477 1,720,529 146,933 936,103 1,083,036 880,830 1,255,827 16,586 431,532 352,462 800,580 68,369 435,579 503,948 409,860 3,143,129 41,511 1,080,054 882,154 2,003,719 171,118 1,090,181 1,261,299 1,025,811

___________________________________________________________________________________________________


52



Contributions

Employer Allocation


Liability (NPL)







53601 JONES CO SOLID WASTE MANGT COMM 11,247 0.001676% 106,047 179,983 53602 ADVANCEMENT SERVICES 84,167 0.012544% 793,575 1,346,857 54201 KEOKUK COUNTY 236,484 0.035246% 2,229,723 3,784,288 54203 KEOKUK COUNTY AGRICULTURAL EXTENSION OFF 9,057 0.001350% 85,398 144,938 54205 KEOKUK COUNTY HEALTH CENTER 466,340 0.069503% 4,396,952 7,462,512 54301 CITY OF SIGOURNEY 36,341 0.005416% 342,644 581,536 54302 CITY OF WHAT CHEER 8,181 0.001219% 77,133 130,910 54304 CITY OF KEOTA 12,900 0.001923% 121,626 206,423 54305 CITY OF SOUTH ENGLISH 1,725 0.000257% 16,263 27,601 54306 CITY OF THORNBURG 107 0.000016% 1,010 1,715 54307 CITY OF RICHLAND 6,952 0.001036% 65,551 111,253 54308 CITY OF HEDRICK 7,572 0.001128% 71,391 121,165 54309 CITY OF DELTA 5,148 0.000767% 48,539 82,380 54312 CITY OF OLLIE 782 0.000117% 7,376 12,518 54313 CITY OF MARTINSBURG 415 0.000062% 3,915 6,645 54314 CITY OF KESWICK 1,397 0.000208% 13,172 22,356 54318 CITY OF HARPER 574 0.000086% 5,410 9,182 54319 CITY OF WEBSTER 635 0.000095% 5,987 10,161 54320 CITY OF HAYESVILLE 39 0.000006% 367 623 54552 SIGOURNEY COMMUNITY SCHOOL DISTRICT 328,092 0.048899% 3,093,461 5,250,224 54582 TRI-COUNTY COMMUNITY SCHOOL DISTRICT 153,913 0.022939% 1,451,190 2,462,961 54583 KEOTA COMMUNITY SCHOOL DISTRICT 183,072 0.027285% 1,726,118 2,929,570 54585 PEKIN COMMUNITY SCHOOL DISTRICT 358,405 0.053417% 3,379,267 5,735,295 55001 KOSSUTH SOIL & WATER CONSERVATION DIST 1,276 0.000190% 12,030 20,417 55201 KOSSUTH COUNTY 412,134 0.061424% 3,885,863 6,595,090 55203 KOSSUTH COUNTY AGRI 5,554 0.000828% 52,366 88,876 55205 KOSSUTH REGIONAL HEALTH CENTER 974,542 0.145246% 9,188,604 15,594,908 55301 CITY OF ALGONA 118,058 0.017595% 1,113,126 1,889,198 55302 CITY OF LAKOTA 10,618 0.001583% 100,118 169,920 55303 CITY OF WESLEY 10,398 0.001550% 98,036 166,387 55304 CITY OF FENTON 8,316 0.001239% 78,409 133,076 55305 CITY OF SWEA CITY 13,356 0.001991% 125,929 213,726 55306 CITY OF BANCROFT 28,013 0.004175% 264,125 448,273 55307 CITY OF WHITTEMORE 18,033 0.002688% 170,028 288,572 55309 CITY OF BURT 15,381 0.002292% 145,018 246,125 55313 CITY OF LEDYARD 1,973 0.000294% 18,603 31,572 55314 CITY OF TITONKA 12,370 0.001844% 116,636 197,954 55315 CITY OF LONE ROCK 2,389 0.000356% 22,527 38,233 55320 LAKOTA PUBLIC LIBRARY 1,493 0.000223% 14,078 23,894 55321 CITY OF LU VERNE 4,980 0.000742% 46,951 79,685 55548 ALGONA COMMUNITY SCHOOL DISTRICT 906,059 0.135039% 8,542,903 14,499,023 55555 LUVERNE COMMUNITY SCHOOL DISTRICT 65,620 0.009780% 618,704 1,050,065 55558 NORTH KOSSUTH COMMUNITY SCHOOL DISTRICT 194,681 0.029015% 1,835,580 3,115,348 55701 ALGONA MUNICIPAL UTILITIES 197,424 0.029424% 1,861,439 3,159,235 56001 STATE - DEPT OF CORRECTIONS/FT MADISON 182,514 0.027202% 1,720,854 2,920,636 56201 LEE COUNTY 638,964 0.095231% 6,024,563 10,224,894 56203 LEE COUNTY AGRICULTURAL EXTENSION OFFICE 10,804 0.001610% 101,866 172,887 56211 GREAT RIVER REGIONAL WASTE AUTHORITY 59,240 0.008829% 558,551 947,974 56301 CITY OF KEOKUK 246,948 0.036805% 2,328,379 3,951,727 56302 CITY OF DONNELLSON 11,319 0.001687% 106,719 181,124 56303 CITY OF FORT MADISON 261,789 0.039017% 2,468,316 4,189,228

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________53 (Continued)













Total Proportionate


Pension Expense





44,026 581 15,128 12,356 28,065 2,397 15,270 17,667 14,368 329,454 4,351 113,208 92,465 210,024 17,936 114,270 132,206 107,523 925,674 12,225 318,084 259,801 590,110 50,395 321,066 371,461 302,109 35,453 468 12,183 9,950 22,601 1,930 12,297 14,227 11,571

1,825,404 24,108 627,252 512,320 1,163,680 99,378 633,134 732,512 595,750 142,249 1,879 48,880 39,924 90,683 7,744 49,339 57,083 46,425 32,022 423 11,004 8,987 20,414 1,743 11,107 12,850 10,451 50,493 667 17,351 14,171 32,189 2,749 17,513 20,262 16,479 6,751 89 2,320 1,895 4,304 368 2,342 2,710 2,203

419 6 144 118 268 23 145 168 137 27,213 359 9,351 7,638 17,348 1,482 9,439 10,921 8,882 29,638 391 10,184 8,318 18,893 1,614 10,280 11,894 9,673 20,151 266 6,924 5,656 12,846 1,097 6,989 8,086 6,577 3,062 40 1,052 859 1,951 167 1,062 1,229 999 1,625 21 559 456 1,036 88 564 652 530 5,468 72 1,879 1,535 3,486 298 1,897 2,195 1,785 2,246 30 772 630 1,432 122 779 901 733 2,485 33 854 698 1,585 135 862 997 811

152 2 52 43 97 8 53 61 50 1,284,256 16,961 441,301 360,441 818,703 69,917 445,439 515,356 419,138

602,465 7,957 207,021 169,088 384,066 32,799 208,962 241,761 196,624 716,602 9,464 246,241 201,122 456,827 39,013 248,550 287,563 233,874

1,402,910 18,528 482,073 393,742 894,343 76,377 486,593 562,970 457,862 4,994 66 1,716 1,402 3,184 272 1,732 2,004 1,630

1,613,224 21,306 554,342 452,769 1,028,417 87,827 559,540 647,367 526,502 21,740 287 7,470 6,102 13,859 1,184 7,540 8,724 7,095

3,814,668 50,380 1,310,811 1,070,629 2,431,820 207,677 1,323,102 1,530,779 1,244,978 462,116 6,103 158,794 129,698 294,595 25,158 160,283 185,441 150,819 41,564 549 14,282 11,665 26,496 2,263 14,416 16,679 13,565 40,700 538 13,985 11,423 25,946 2,216 14,117 16,333 13,283 32,552 430 11,186 9,136 20,752 1,772 11,290 13,062 10,624 52,280 690 17,964 14,673 33,327 2,846 18,133 20,979 17,062

109,652 1,448 37,679 30,775 69,902 5,970 38,032 44,002 35,787 70,588 932 24,256 19,811 44,999 3,843 24,483 28,326 23,037 60,205 795 20,688 16,897 38,380 3,278 20,882 24,160 19,649 7,723 102 2,654 2,168 4,924 420 2,679 3,099 2,520

48,422 639 16,639 13,590 30,868 2,636 16,795 19,431 15,803 9,352 124 3,214 2,625 5,963 509 3,244 3,753 3,052 5,845 77 2,008 1,640 3,725 318 2,027 2,345 1,908

19,492 257 6,698 5,471 12,426 1,061 6,761 7,822 6,361 3,546,604 46,839 1,218,698 995,394 2,260,931 193,083 1,230,125 1,423,208 1,157,491

256,856 3,392 88,262 72,090 163,744 13,984 89,090 103,074 83,829 762,045 10,064 261,857 213,876 485,797 41,487 264,312 305,799 248,706 772,780 10,206 265,546 216,889 492,641 42,072 268,036 310,108 252,209 714,416 9,435 245,491 200,509 455,435 38,894 247,792 286,686 233,161

2,501,109 33,032 859,441 701,964 1,594,437 136,165 867,500 1,003,665 816,277 42,290 559 14,532 11,869 26,960 2,302 14,668 16,970 13,802

231,884 3,062 79,681 65,081 147,824 12,624 80,428 93,052 75,679 966,631 12,766 332,158 271,296 616,220 52,625 335,272 387,897 315,476 44,305 585 15,224 12,435 28,244 2,412 15,367 17,779 14,460

1,024,726 13,533 352,121 287,601 653,255 55,788 355,422 411,210 334,436

___________________________________________________________________________________________________


54



Contributions

Employer Allocation


Liability (NPL)







56304 CITY OF WEST POINT 30,765 0.004585% 290,068 492,304 56310 CITY OF MONTROSE 11,578 0.001726% 109,160 185,267 56312 CITY OF FRANKLIN 106 0.000016% 1,002 1,701 56313 CITY OF ST PAUL 193 0.000029% 1,819 3,087 56314 KEOKUK HOUSING AUTHORITY 33,361 0.004972% 314,552 533,858 56315 FT MADISON HOUSING AUTHORITY 20,402 0.003041% 192,361 326,475 56316 DONNELLSON PUBLIC LIBRARY 4,467 0.000666% 42,116 71,479 56317 CITY OF HOUGHTON 309 0.000046% 2,917 4,951 56324 DONNELLSON MUNICIPAL WATER WORKS 4,319 0.000644% 40,726 69,120 56544 KEOKUK COMMUNITY SCHOOL DISTRICT 1,226,457 0.182791% 11,563,820 19,626,127 56545 CENTRAL LEE COMMUNITY SCHOOL DISTRICT 624,130 0.093020% 5,884,696 9,987,511 56546 FORT MADISON COMMUNITY SCHOOL DISTRICT 1,334,912 0.198955% 12,586,402 21,361,653 56601 SOUTHEAST IOWA PLANNING COMMISSION 94,567 0.014094% 891,634 1,513,281 56702 KEOKUK MUNICIPAL WATER WORKS 115,442 0.017205% 1,088,462 1,847,339 57004 6TH JUDICIAL DIST DEPT CORR SERVICES 938,743 0.139910% 8,851,071 15,022,046 57202 LINN COUNTY 3,158,762 0.470781% 29,782,820 50,547,431 57204 LINN COUNTY ASSESSOR 61,372 0.009147% 578,652 982,089 57205 LINN COUNTY AGRI 34,395 0.005126% 324,294 550,392 57206 CITY ASSESSOR'S OFFICE LINN COUNTY 95,668 0.014258% 902,022 1,530,912 57301 CITY OF CEDAR RAPIDS 5,324,882 0.793619% 50,206,378 85,210,311 57302 CITY OF CENTRAL CITY 26,129 0.003894% 246,364 418,129 57303 CITY OF COGGON 11,552 0.001722% 108,916 184,853 57304 CITY OF LISBON 30,820 0.004593% 290,594 493,196 57305 CITY OF MOUNT VERNON 79,543 0.011855% 749,987 1,272,878 57307 CITY OF SPRINGVILLE 18,903 0.002817% 178,230 302,491 57308 CITY OF MARION 707,065 0.105381% 6,666,657 11,314,656 57309 CITY OF CENTER POINT 46,521 0.006933% 438,630 744,443 57310 CITY OF WALKER 10,740 0.001601% 101,264 171,865 57311 CITY OF PRAIRIEBURG 1,951 0.000291% 18,395 31,220 57313 MARION MUNICIPAL WATER DEPARTMENT 88,671 0.013216% 836,047 1,418,940 57314 CITY OF ALBURNETT 7,078 0.001055% 66,735 113,262 57315 CITY OF PALO 17,493 0.002607% 164,932 279,923 57316 CITY OF BERTRAM 1,480 0.000221% 13,958 23,689 57317 CITY OF ROBINS 24,452 0.003644% 230,553 391,294 57318 CITY OF ELY 42,374 0.006315% 399,530 678,083 57319 CITY OF HIAWATHA 176,124 0.026249% 1,660,607 2,818,384 57323 CITY OF FAIRFAX 48,171 0.007179% 454,186 770,845 57501 CEDAR RAPIDS COMMUNITY SCHOOL DISTRICT 12,152,135 1.811151% 114,578,067 194,462,004 57503 MARION INDEPENDENT SCHOOL DISTRICT 1,444,452 0.215281% 13,619,213 23,114,540 57508 ALBURNETT COMMUNITY SCHOOL DISTRICT 330,669 0.049283% 3,117,757 5,291,460 57551 CENTER POINT-URBANA COMMUNITY SCHOOL DIS 921,187 0.137294% 8,685,541 14,741,108 57573 COLLEGE COMMUNITY SCHOOL DISTRICT 3,692,867 0.550384% 34,818,702 59,094,333 57575 CENTRAL CITY COMMUNITY SCHOOL DISTRICT 274,101 0.040852% 2,584,399 4,386,245 57577 LINN-MAR COMMUNITY SCHOOL DISTRICT 5,023,085 0.748639% 47,360,843 80,380,867 57578 MOUNT VERNON COMMUNITY SCHOOL DISTRICT 921,811 0.137386% 8,691,418 14,751,083 57579 SPRINGVILLE COMMUNITY SCHOOL DISTRICT 199,340 0.029710% 1,879,508 3,189,902 57582 LISBON COMMUNITY SCHOOL DISTRICT 404,214 0.060244% 3,811,187 6,468,349 57583 NORTH LINN COMMUNITY SCHOOL DISTRICT 347,168 0.051742% 3,273,317 5,555,477 57584 KIRKWOOD COMMUNITY COLLEGE 1,740,986 0.259476% 16,415,122 27,859,761 57603 AEA 10 - GRANT WOOD 2,929,088 0.436551% 27,617,302 46,872,111 57702 COGGON MUNICIPAL LIGHT PLANT 10,785 0.001607% 101,691 172,590

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________55 (Continued)













Total Proportionate


Pension Expense





120,422 1,590 41,380 33,798 76,768 6,556 41,768 48,324 39,302 45,318 599 15,572 12,719 28,890 2,467 15,718 18,185 14,790

416 5 143 117 265 23 144 167 136 755 10 259 212 481 41 262 303 246

130,587 1,725 44,873 36,651 83,249 7,109 45,294 52,403 42,619 79,859 1,055 27,441 22,413 50,909 4,348 27,699 32,047 26,063 17,484 231 6,008 4,907 11,146 952 6,064 7,016 5,706 1,211 16 416 340 772 66 420 486 395

16,907 223 5,810 4,745 10,778 920 5,864 6,784 5,518 4,800,743 63,403 1,649,651 1,347,382 3,060,436 261,361 1,665,118 1,926,479 1,566,800 2,443,043 32,265 839,488 685,667 1,557,420 133,004 847,360 980,364 797,327 5,225,270 69,009 1,795,528 1,466,530 3,331,067 284,473 1,812,364 2,096,837 1,705,351

370,164 4,889 127,197 103,890 235,976 20,152 128,390 148,542 120,809 451,877 5,968 155,276 126,824 288,068 24,601 156,732 181,333 147,477

3,674,540 48,529 1,262,660 1,031,300 2,342,489 200,049 1,274,499 1,474,548 1,199,245 12,364,398 163,295 4,248,704 3,470,205 7,882,204 673,140 4,288,541 4,961,681 4,035,321

240,229 3,173 82,548 67,423 153,144 13,078 83,322 96,400 78,402 134,631 1,778 46,263 37,786 85,827 7,330 46,696 54,026 43,939 374,476 4,946 128,679 105,101 238,726 20,387 129,886 150,273 122,216

20,843,280 275,274 7,162,250 5,849,897 13,287,421 1,134,745 7,229,407 8,364,152 6,802,541 102,278 1,351 35,145 28,706 65,202 5,568 35,475 41,043 33,380 45,217 597 15,538 12,691 28,826 2,462 15,683 18,145 14,757

120,641 1,593 41,455 33,859 76,907 6,568 41,844 48,412 39,373 311,358 4,112 106,990 87,386 198,488 16,951 107,993 124,944 101,617 73,992 977 25,426 20,767 47,170 4,028 25,664 29,692 24,149

2,767,676 36,552 951,040 776,779 1,764,371 150,677 959,957 1,110,634 903,276 182,098 2,405 62,573 51,108 116,086 9,914 63,160 73,074 59,431 42,040 555 14,446 11,799 26,800 2,289 14,581 16,870 13,720 7,637 101 2,624 2,143 4,868 416 2,649 3,065 2,492

347,087 4,584 119,267 97,414 221,265 18,896 120,386 139,282 113,277 27,705 366 9,520 7,776 17,662 1,508 9,609 11,117 9,042 68,472 904 23,529 19,217 43,650 3,728 23,749 27,477 22,347 5,795 77 1,991 1,626 3,694 315 2,010 2,325 1,891

95,714 1,264 32,890 26,863 61,017 5,211 33,198 38,409 31,238 165,866 2,191 56,995 46,552 105,738 9,030 57,530 66,560 54,133 689,405 9,105 236,896 193,489 439,490 37,532 239,117 276,649 224,998 188,556 2,490 64,792 52,920 120,202 10,265 65,400 75,665 61,538

47,567,317 628,215 16,345,271 13,350,292 30,323,778 2,589,649 16,498,529 19,088,178 15,524,362 5,654,044 74,672 1,942,865 1,586,870 3,604,407 307,816 1,961,082 2,268,898 1,845,288 1,294,343 17,094 444,767 363,272 825,133 70,466 448,938 519,404 422,430 3,605,820 47,622 1,239,046 1,012,013 2,298,681 196,307 1,250,664 1,446,971 1,176,818

14,455,055 190,906 4,967,103 4,056,971 9,214,980 786,959 5,013,677 5,800,636 4,717,641 1,072,919 14,170 368,681 301,126 683,977 58,412 372,137 430,549 350,164

19,661,950 259,672 6,756,317 5,518,344 12,534,333 1,070,432 6,819,667 7,890,099 6,416,995 3,608,260 47,654 1,239,885 1,012,698 2,300,237 196,440 1,251,510 1,447,950 1,177,614

780,281 10,305 268,123 218,995 497,423 42,480 270,637 313,117 254,657 1,582,222 20,896 543,689 444,068 1,008,653 86,139 548,787 634,926 516,384 1,358,924 17,947 466,959 381,397 866,303 73,982 471,337 545,319 443,507 6,814,771 90,002 2,341,719 1,912,641 4,344,362 371,008 2,363,676 2,734,684 2,224,111

11,465,379 151,422 3,939,779 3,217,885 7,309,086 624,196 3,976,720 4,600,916 3,741,912 42,217 558 14,507 11,849 26,914 2,298 14,643 16,941 13,778

___________________________________________________________________________________________________


56



Contributions

Employer Allocation


Liability (NPL)







57703 CEDAR RAPIDS / LINN CO SOLID WASTE AGCY 174,215 0.025965% 1,642,614 2,787,846 58201 LOUISA COUNTY 251,721 0.037516% 2,373,382 4,028,107 58203 LOUISA COUNTY AGRI EXT DISTRICT 13,239 0.001973% 124,827 211,856 58205 LOUISA COUNTY ASSESSOR 15,484 0.002308% 145,995 247,783 58301 CITY OF WAPELLO 24,279 0.003619% 228,917 388,519 58302 CITY OF MORNING SUN 15,457 0.002304% 145,739 247,348 58303 CITY OF COLUMBUS JUNCTION 27,313 0.004071% 257,521 437,064 58305 CITY OF GRANDVIEW 6,284 0.000937% 59,253 100,564 58306 CITY OF COLUMBUS CITY 2,674 0.000398% 25,209 42,784 58307 CITY OF COTTER 112 0.000017% 1,053 1,787 58308 CITY OF FREDONIA 658 0.000098% 6,206 10,532 58311 CITY OF OAKVILLE 3,529 0.000526% 33,270 56,466 58314 CITY OF LETTS 3,483 0.000519% 32,838 55,732 58320 LOUISA REGIONAL SOLID WASTE 482 0.000072% 4,540 7,706 58530 WAPELLO COMMUNITY SCHOOL DISTRICT 430,299 0.064132% 4,057,136 6,885,775 58531 COLUMBUS COMMUNITY SCHOOL DISTRICT 452,028 0.067370% 4,262,009 7,233,486 58532 MORNING SUN COMMUNITY SCHOOL DISTRICT 85,608 0.012759% 807,164 1,369,920 58533 LOUISA MUSCATINE COMMUNITY SCHOOL DIST 523,091 0.077961% 4,932,035 8,370,655 59201 LUCAS COUNTY 198,364 0.029564% 1,870,302 3,174,278 59203 LUCAS COUNTY AGRI 3,861 0.000575% 36,405 61,787 59204 LUCAS COUNTY HEALTH CENTER 712,222 0.106149% 6,715,279 11,397,179 59301 CITY OF RUSSELL 4,147 0.000618% 39,104 66,368 59302 CITY OF CHARITON 55,209 0.008228% 520,548 883,475 59304 CITY OF LUCAS 1,244 0.000185% 11,731 19,910 59305 CITY OF DERBY 214 0.000032% 2,021 3,430 59307 CITY OF WILLIAMSON 389 0.000058% 3,671 6,230 59308 HOUSING BOARD 10,448 0.001557% 98,511 167,192 59309 CHARITON MUNICIPAL WATER 36,167 0.005390% 341,005 578,754 59562 CHARITON COMMUNITY SCHOOL DISTRICT 750,915 0.111916% 7,080,101 12,016,355 59603 SOUTH IA AREA DETENTION SERV. AGCY. 48,705 0.007259% 459,225 779,397 60201 LYON COUNTY 298,366 0.044468% 2,813,188 4,774,545 60204 LYON COUNTY AGRICULTURAL EXT DISTRICT 12,424 0.001852% 117,140 198,810 60301 CITY OF ALVORD 2,208 0.000329% 20,820 35,336 60302 CITY OF LITTLE ROCK 9,713 0.001448% 91,581 155,432 60303 CITY OF GEORGE 15,628 0.002329% 147,349 250,081 60304 CITY OF LARCHWOOD 15,132 0.002255% 142,670 242,139 60305 CITY OF INWOOD 12,780 0.001905% 120,493 204,501 60306 CITY OF DOON 7,176 0.001070% 67,660 114,833 60307 CITY OF ROCK RAPIDS 45,359 0.006760% 427,672 725,846 60308 CITY OF LESTER 2,064 0.000308% 19,465 33,036 60309 ROCK RAPIDS PUBLIC LIBRARY 8,431 0.001257% 79,492 134,913 60312 ROCK RAPIDS MUNICIPAL HOUSING AGENCY 7,872 0.001173% 74,222 125,969 60536 WEST LYON COMMUNITY SCHOOL DISTRICT 500,399 0.074579% 4,718,084 8,007,537 60538 CENTRAL LYON COMMUNITY SCHOOL DISTRICT 479,487 0.071463% 4,520,912 7,672,896 61201 MADISON COUNTY 312,083 0.046513% 2,942,517 4,994,043 61203 MADISON COUNTY AGRI EXT DISTRICT 11,521 0.001717% 108,631 184,369 61204 MADISON COUNTY MEMORIAL HOSPITAL 769,634 0.114706% 7,256,604 12,315,915 61301 CITY OF WINTERSET 176,412 0.026292% 1,663,327 2,823,000 61303 CITY OF EARLHAM 21,980 0.003276% 207,238 351,725 61304 CITY OF TRURO 8,791 0.001310% 82,887 140,676 61308 CITY OF ST CHARLES 4,720 0.000704% 44,506 75,536

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________57 (Continued)













Total Proportionate


Pension Expense





681,934 9,006 234,329 191,392 434,727 37,126 236,526 273,652 222,560 985,315 13,013 338,578 276,539 628,130 53,642 341,752 395,394 321,573 51,822 684 17,807 14,544 33,035 2,821 17,974 20,795 16,913 60,610 800 20,827 17,011 38,638 3,300 21,022 24,322 19,781 95,036 1,255 32,656 26,673 60,584 5,174 32,963 38,137 31,016 60,504 799 20,791 16,981 38,571 3,294 20,986 24,280 19,746

106,910 1,412 36,737 30,006 68,155 5,820 37,081 42,901 34,892 24,599 325 8,453 6,904 15,682 1,339 8,532 9,871 8,028 10,465 138 3,596 2,937 6,671 570 3,630 4,200 3,416

437 6 150 123 279 24 152 176 143 2,576 34 885 723 1,642 140 894 1,034 841

13,812 182 4,746 3,877 8,805 752 4,791 5,543 4,508 13,633 180 4,685 3,826 8,691 742 4,728 5,470 4,449 1,885 25 648 529 1,202 103 654 757 615

1,684,328 22,245 578,776 472,725 1,073,746 91,698 584,202 675,900 549,708 1,769,382 23,368 608,002 496,597 1,127,967 96,328 613,703 710,031 577,466

335,096 4,426 115,147 94,048 213,621 18,243 116,227 134,470 109,364 2,047,544 27,042 703,585 574,666 1,305,293 111,472 710,182 821,654 668,249

776,460 10,255 266,810 217,922 494,987 42,272 269,312 311,584 253,410 15,114 200 5,193 4,242 9,635 823 5,242 6,065 4,933

2,787,862 36,819 957,976 782,444 1,777,239 151,776 966,959 1,118,735 909,864 16,234 214 5,578 4,556 10,348 884 5,631 6,515 5,298

216,107 2,854 74,259 60,653 137,766 11,765 74,956 86,721 70,530 4,870 64 1,674 1,367 3,105 265 1,689 1,954 1,589

839 11 288 235 534 46 291 337 274 1,524 20 524 428 972 83 529 612 497

40,897 540 14,053 11,478 26,071 2,227 14,185 16,412 13,347 141,569 1,870 48,646 39,733 90,249 7,707 49,103 56,810 46,203

2,939,318 38,819 1,010,020 824,952 1,873,791 160,022 1,019,491 1,179,513 959,294 190,648 2,518 65,511 53,507 121,536 10,379 66,126 76,505 62,221

1,167,901 15,424 401,319 327,784 744,527 63,583 405,082 468,665 381,163 48,631 642 16,711 13,649 31,002 2,648 16,867 19,515 15,871 8,644 114 2,970 2,426 5,510 471 2,998 3,469 2,821

38,020 502 13,065 10,671 24,238 2,070 13,187 15,257 12,409 61,172 808 21,020 17,169 38,997 3,330 21,217 24,547 19,965 59,230 782 20,353 16,623 37,758 3,225 20,544 23,769 19,331 50,023 661 17,189 14,040 31,890 2,723 17,350 20,073 16,326 28,089 371 9,652 7,884 17,907 1,529 9,743 11,272 9,167

177,549 2,345 61,010 49,831 113,186 9,666 61,582 71,248 57,946 8,081 107 2,777 2,268 5,152 440 2,803 3,243 2,637

33,001 436 11,340 9,262 21,038 1,797 11,446 13,243 10,770 30,813 407 10,588 8,648 19,643 1,678 10,687 12,365 10,056

1,958,722 25,869 673,064 549,737 1,248,670 106,636 679,375 786,011 639,261 1,876,866 24,787 644,936 526,763 1,196,486 102,180 650,983 753,163 612,545 1,221,592 16,133 419,768 342,853 778,754 66,506 423,704 490,210 398,686

45,098 596 15,497 12,657 28,750 2,455 15,642 18,097 14,719 3,012,594 39,787 1,035,199 845,518 1,920,504 164,011 1,044,906 1,208,917 983,209

690,533 9,120 237,284 193,806 440,210 37,594 239,509 277,103 225,367 86,035 1,136 29,564 24,147 54,847 4,684 29,841 34,525 28,079 34,411 454 11,824 9,658 21,936 1,873 11,935 13,808 11,231 18,477 244 6,349 5,186 11,779 1,006 6,409 7,415 6,030

___________________________________________________________________________________________________


58



Contributions

Employer Allocation


Liability (NPL)







61309 CITY OF EAST PERU 214 0.000032% 2,021 3,430 61311 CITY OF MACKSBURG 357 0.000053% 3,368 5,716 61312 CITY OF BEVINGTON 179 0.000027% 1,684 2,858 61313 NORTH WARD PLAZA 7,854 0.001171% 74,052 125,681 61315 CITY OF PATTERSON 514 0.000077% 4,849 8,230 61538 EARLHAM COMMUNITY SCHOOL DISTRICT 352,342 0.052513% 3,322,104 5,638,278 61540 WINTERSET COMMUNITY SCHOOL DISTRICT 1,040,030 0.155006% 9,806,066 16,642,864 61542 INTERSTATE 35 COMMUNITY SCHOOL DISTRICT 489,918 0.073017% 4,619,263 7,839,818 61601 SOUTH CENTRAL IOWA LANDFILL AGENCY 17,494 0.002607% 164,940 279,936 62201 MAHASKA COUNTY 352,199 0.052492% 3,320,752 5,635,984 62203 MAHASKA COUNTY AGRI 11,395 0.001698% 107,435 182,338 62204 MAHASKA HEALTH PARTNERSHIP 2,305,220 0.343569% 21,735,080 36,888,798 62208 MAHASKA CO SOIL & WATER CONS DIST 5,815 0.000867% 54,826 93,050 62209 S C IA SOLID WASTE AGENCY 67,863 0.010114% 639,852 1,085,957 62301 CITY OF NEW SHARON 14,206 0.002117% 133,947 227,335 62302 CITY OF OSKALOOSA 127,298 0.018972% 1,200,244 2,037,055 62304 CITY OF FREMONT 7,175 0.001069% 67,649 114,815 62305 CITY OF UNIVERSITY PARK 841 0.000125% 7,932 13,462 62306 CITY OF LEIGHTON 161 0.000024% 1,516 2,573 62307 CITY OF BEACON 819 0.000122% 7,722 13,105 62308 CITY OF ROSE HILL 638 0.000095% 6,012 10,203 62309 CITY OF BARNES CITY 1,022 0.000152% 9,633 16,350 62402 CEDAR TOWNSHIP - MAHASKA COUNTY 755 0.000112% 7,114 12,075 62580 NORTH MAHASKA COMMUNITY SCHOOL DISTRICT 338,352 0.050428% 3,190,199 5,414,408 62581 OSKALOOSA COMMUNITY SCHOOL DISTRICT 1,371,127 0.204352% 12,927,854 21,941,166 62601 MAHASKA CO SOLID WASTE MGMT COMM 23,516 0.003505% 221,724 376,310 62701 OSKALOOSA WATER DEPT 70,838 0.010558% 667,907 1,133,573 63201 MARION COUNTY 620,221 0.092438% 5,847,834 9,924,950 63204 MARION COUNTY AGRI 13,520 0.002015% 127,473 216,346 63209 MARION COUNTY RURAL WATER DIST 21,769 0.003244% 205,251 348,352 63301 CITY OF KNOXVILLE 124,913 0.018617% 1,177,761 1,998,897 63302 CITY OF PELLA 412,482 0.061476% 3,889,145 6,600,660 63306 CITY OF PLEASANTVILLE 21,143 0.003151% 199,352 338,341 63307 CITY OF BUSSEY 4,598 0.000685% 43,357 73,586 63312 CITY OF MARYSVILLE 28 0.000004% 261 443 63315 CITY OF HAMILTON 107 0.000016% 1,010 1,715 63316 CITY OF SWAN 142 0.000021% 1,337 2,269 63317 CITY OF HARVEY 3,045 0.000454% 28,711 48,729 63321 CITY OF MELCHER-DALLAS 15,494 0.002309% 146,087 247,938 63324 KNOXVILLE LOW RENT HOUSING AGCY 14,003 0.002087% 132,027 224,077 63589 PLEASANTVILLE COMMUNITY SCHOOL DISTRICT 447,564 0.066705% 4,219,914 7,162,042 63591 TWIN CEDARS COMMUNITY SCHOOL DISTRICT 242,851 0.036194% 2,289,751 3,886,167 63592 KNOXVILLE COMMUNITY SCHOOL DISTRICT 1,009,255 0.150419% 9,515,901 16,150,396 63593 PELLA COMMUNITY SCHOOL DISTRICT 1,391,635 0.207409% 13,121,224 22,269,353 63594 MELCHER-DALLAS COMMUNITY SCHOOL DISTRICT 212,423 0.031659% 2,002,858 3,399,252 63701 KNOXVILLE WATERWORKS 40,926 0.006100% 385,879 654,914 64001 STATE - DEPT OF HUMAN SERVICES/MARSHALLTOWN 3,719,001 0.554279% 35,065,106 59,512,530 64201 MARSHALL COUNTY 475,946 0.070935% 4,487,525 7,616,231 64203 MARSHALL COUNTY AGRI EXT DISTRICT 14,312 0.002133% 134,943 229,026 64302 CITY OF STATE CENTER 40,898 0.006095% 385,612 654,462 64303 CITY OF MARSHALLTOWN 539,721 0.080440% 5,088,837 8,636,778

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________59 (Continued)













Total Proportionate


Pension Expense





839 11 288 235 534 46 291 337 274 1,398 18 480 392 890 76 485 561 456

699 9 240 196 445 38 242 280 228 30,743 406 10,564 8,628 19,598 1,674 10,663 12,337 10,033 2,013 27 692 565 1,284 110 698 808 657

1,379,178 18,215 473,919 387,082 879,216 75,085 478,362 553,447 450,117 4,071,008 53,765 1,398,896 1,142,573 2,595,234 221,633 1,412,013 1,633,646 1,328,639 1,917,697 25,327 658,967 538,223 1,222,517 104,403 665,145 769,548 625,871

68,475 904 23,530 19,218 43,652 3,728 23,750 27,478 22,348 1,378,617 18,207 473,726 386,924 878,857 75,054 478,168 553,222 449,934

44,602 589 15,326 12,518 28,433 2,428 15,470 17,898 14,557 9,023,362 119,170 3,100,644 2,532,506 5,752,320 491,248 3,129,717 3,620,965 2,944,920

22,761 301 7,821 6,388 14,510 1,239 7,895 9,134 7,428 265,636 3,508 91,279 74,554 169,341 14,462 92,135 106,597 86,695 55,608 734 19,108 15,607 35,449 3,027 19,288 22,315 18,149

498,284 6,581 171,222 139,849 317,652 27,127 172,828 199,955 162,623 28,085 371 9,651 7,882 17,904 1,529 9,741 11,270 9,166 3,293 43 1,132 924 2,099 179 1,142 1,321 1,075

629 8 216 177 401 34 218 252 205 3,206 42 1,102 900 2,044 175 1,112 1,287 1,046 2,496 33 858 700 1,591 136 866 1,002 815 3,999 53 1,374 1,122 2,549 218 1,387 1,605 1,305 2,954 39 1,015 829 1,883 161 1,024 1,185 964

1,324,417 17,491 455,102 371,712 844,305 72,104 459,369 531,473 432,245 5,367,025 70,882 1,844,238 1,506,315 3,421,435 292,190 1,861,531 2,153,721 1,751,615

92,049 1,216 31,630 25,835 58,681 5,011 31,927 36,938 30,042 277,283 3,662 95,281 77,823 176,766 15,096 96,175 111,271 90,496

2,427,740 32,063 834,230 681,372 1,547,665 132,171 842,052 974,223 792,332 52,920 699 18,185 14,853 33,737 2,881 18,355 21,236 17,271 85,210 1,125 29,280 23,915 54,320 4,639 29,555 34,194 27,810

488,950 6,457 168,015 137,229 311,701 26,619 169,590 196,209 159,577 1,614,586 21,324 554,811 453,151 1,029,286 87,901 560,013 647,914 526,946

82,762 1,093 28,439 23,228 52,760 4,506 28,706 33,212 27,011 18,000 238 6,185 5,052 11,475 980 6,243 7,223 5,875

108 1 37 30 68 6 38 44 35 419 6 144 118 268 23 145 168 137 555 7 191 156 354 30 193 223 181

11,919 157 4,096 3,345 7,598 649 4,134 4,783 3,890 60,648 801 20,840 17,022 38,663 3,302 21,036 24,338 19,794 54,811 724 18,835 15,383 34,942 2,984 19,011 21,995 17,889

1,751,906 23,137 601,997 491,692 1,116,826 95,377 607,641 703,018 571,763 950,595 12,554 326,647 266,795 605,996 51,752 329,710 381,462 310,242

3,950,545 52,174 1,357,502 1,108,764 2,518,440 215,075 1,370,231 1,585,306 1,289,324 5,447,303 71,942 1,871,824 1,528,846 3,472,612 296,561 1,889,375 2,185,936 1,777,815

831,491 10,981 285,720 233,367 530,068 45,268 288,399 333,667 271,370 160,198 2,116 55,048 44,961 102,125 8,721 55,564 64,285 52,283

14,557,350 192,257 5,002,254 4,085,681 9,280,192 792,528 5,049,157 5,841,685 4,751,026 1,863,005 24,604 640,173 522,873 1,187,650 101,425 646,176 747,601 608,022

56,022 740 19,250 15,723 35,713 3,050 19,431 22,481 18,284 160,088 2,114 55,010 44,930 102,054 8,715 55,526 64,241 52,247

2,112,641 27,901 725,954 592,936 1,346,791 115,016 732,761 847,777 689,494

___________________________________________________________________________________________________


60



Contributions

Employer Allocation


Liability (NPL)







64305 GUTEKUNST PUBLIC LIBRARY 5,327 0.000794% 50,229 85,249 64306 CITY OF MELBOURNE 13,859 0.002066% 130,670 221,773 64307 CITY OF RHODES 1,940 0.000289% 18,289 31,039 64308 CITY OF GILMAN 6,293 0.000938% 59,336 100,705 64309 CITY OF ALBION 9,421 0.001404% 88,823 150,750 64310 CITY OF LISCOMB 1,525 0.000227% 14,380 24,406 64312 CITY OF ST ANTHONY 292 0.000044% 2,754 4,674 64313 CITY OF CLEMONS 1,715 0.000256% 16,166 27,437 64316 CITY OF LAUREL 5,193 0.000774% 48,959 83,093 64317 CITY OF LE GRAND 12,850 0.001915% 121,162 205,637 64318 CITY OF FERGUSON 536 0.000080% 5,052 8,574 64319 CITY OF HAVERHILL 1,009 0.000150% 9,515 16,148 64543 MARSHALLTOWN COMMUNITY SCHOOL DISTRICT 3,406,806 0.507750% 32,121,536 54,516,702 64548 WEST MARSHALL COMMUNITY SCHOOL DISTRICT 507,703 0.075668% 4,786,952 8,124,419 64551 IOWA VALLEY COMMUNITY COLLEGE DISTRICT 561,574 0.083697% 5,294,878 8,986,472 64553 EAST MARSHALL COMMUNITY SCHOOL DISTRICT 497,011 0.074074% 4,686,137 7,953,316 64601 REGION SIX PLANNING COMMISSION 53,369 0.007954% 503,192 854,018 64603 SOLID WASTE MANGT COMM MARSHALL CO 31,255 0.004658% 294,697 500,159 64701 MARSHALLTOWN WATER WORKS 55,792 0.008315% 526,041 892,798 65001 STATE - DEPT OF HUMAN SERVICES/GLENWOOD 3,528,530 0.525891% 33,269,228 56,464,565 65201 MILLS COUNTY 424,986 0.063340% 4,007,039 6,800,751 65203 MILLS COUNTY AGRI 12,153 0.001811% 114,591 194,484 65301 CITY OF GLENWOOD 70,506 0.010508% 664,779 1,128,263 65302 CITY OF MALVERN 16,478 0.002456% 155,361 263,680 65303 CITY OF SILVER CITY 3,279 0.000489% 30,915 52,468 65306 CITY OF EMERSON 6,224 0.000928% 58,688 99,606 65307 CITY OF HASTINGS 1,991 0.000297% 18,773 31,862 65311 CITY OF PACIFIC JUNCTION 4,609 0.000687% 43,461 73,762 65312 GLENWOOD MUNICIPAL UTILITIES 43,544 0.006490% 410,560 696,803 65314 LOW RENT HOUSING AGENCY OF MALVERN 1,799 0.000268% 16,967 28,796 65315 CITY OF HENDERSON 3,327 0.000496% 31,368 53,238 65555 GLENWOOD COMMUNITY SCHOOL DISTRICT 1,213,008 0.180786% 11,437,008 19,410,901 66201 MITCHELL COUNTY 322,968 0.048135% 3,045,147 5,168,226 66203 MITCHELL COUNTY REGIONAL HEALTH CENTER 704,664 0.105023% 6,644,022 11,276,240 66204 MITCHELL COUNTY AGRI EXT 10,235 0.001525% 96,502 163,783 66208 MITCHELL CO SOIL & WATER CONS DIST 6,983 0.001041% 65,841 111,746 66301 CITY OF OSAGE 84,591 0.012607% 797,577 1,353,648 66303 CITY OF RICEVILLE 15,474 0.002306% 145,902 247,625 66306 CITY OF STACYVILLE 4,720 0.000703% 44,499 75,524 66307 CITY OF SAINT ANSGAR 30,984 0.004618% 292,139 495,819 66309 CITY OF MITCHELL 1,004 0.000150% 9,466 16,065 66312 CITY OF ORCHARD 295 0.000044% 2,779 4,716 66313 CITY OF CARPENTER 461 0.000069% 4,345 7,374 66314 CITY OF MCINTIRE 295 0.000044% 2,779 4,716 66315 STACYVILLE PUBLIC LIBRARY 2,922 0.000435% 27,549 46,757 66553 OSAGE COMMUNITY SCHOOL DISTRICT 525,566 0.078330% 4,955,368 8,410,255 66555 ST ANSGAR COMMUNITY SCHOOL DISTRICT 385,950 0.057522% 3,638,981 6,176,082 66701 OSAGE MUNICIPAL LIGHT AND POWER 55,157 0.008221% 520,053 882,635 66702 OSAGE MUNICIPAL GASWORKS 27,054 0.004032% 255,082 432,926 67201 MONONA COUNTY 274,247 0.040874% 2,585,774 4,388,577 67203 MONONA COUNTY AGRI EXTENSION DISTRI 9,336 0.001391% 88,023 149,392

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________61 (Continued)













Total Proportionate


Pension Expense





20,853 275 7,166 5,853 13,294 1,135 7,233 8,368 6,806 54,248 716 18,641 15,225 34,582 2,953 18,816 21,769 17,705 7,593 100 2,609 2,131 4,840 413 2,633 3,046 2,478

24,633 325 8,465 6,914 15,704 1,341 8,544 9,885 8,040 36,875 487 12,671 10,349 23,507 2,008 12,790 14,798 12,035 5,970 79 2,051 1,676 3,806 325 2,071 2,396 1,948 1,143 15 393 321 729 62 397 459 373 6,711 89 2,306 1,884 4,279 365 2,328 2,693 2,190

20,325 268 6,984 5,705 12,957 1,107 7,050 8,157 6,634 50,301 664 17,285 14,117 32,066 2,738 17,447 20,185 16,416 2,097 28 721 589 1,338 114 727 841 684 3,950 52 1,357 1,109 2,518 215 1,370 1,585 1,289

13,335,321 176,118 4,582,336 3,742,705 8,501,159 725,999 4,625,302 5,351,301 4,352,197 1,987,313 26,246 682,888 557,761 1,266,895 108,193 689,291 797,484 648,592 2,198,179 29,031 755,347 616,943 1,401,321 119,673 762,430 882,103 717,411 1,945,459 25,693 668,506 546,015 1,240,214 105,914 674,775 780,689 634,932

208,901 2,759 71,783 58,630 133,172 11,373 72,457 83,830 68,178 122,344 1,616 42,040 34,337 77,993 6,661 42,434 49,095 39,929 218,387 2,884 75,043 61,293 139,220 11,889 75,747 87,636 71,274

13,811,787 182,410 4,746,061 3,876,431 8,804,902 751,938 4,790,562 5,542,500 4,507,700 1,663,530 21,970 571,629 466,888 1,060,487 90,566 576,989 667,555 542,920

47,573 628 16,347 13,352 30,327 2,590 16,500 19,090 15,526 275,984 3,645 94,835 77,458 175,938 15,025 95,724 110,749 90,072 64,499 852 22,163 18,102 41,117 3,511 22,371 25,882 21,050 12,834 170 4,410 3,602 8,182 699 4,452 5,151 4,189 24,365 322 8,372 6,838 15,532 1,326 8,451 9,777 7,952 7,794 103 2,678 2,187 4,968 424 2,703 3,127 2,544

18,043 238 6,200 5,064 11,502 982 6,258 7,240 5,889 170,445 2,251 58,569 47,837 108,657 9,279 59,118 68,397 55,627

7,044 93 2,420 1,977 4,490 383 2,443 2,826 2,299 13,022 172 4,475 3,655 8,302 709 4,517 5,226 4,250

4,748,097 62,707 1,631,560 1,332,606 3,026,873 258,495 1,646,858 1,905,353 1,549,618 1,264,199 16,696 434,409 354,811 805,916 68,825 438,482 507,307 412,592 2,758,279 36,428 947,811 774,142 1,758,381 150,166 956,698 1,106,864 900,209

40,063 529 13,767 11,244 25,540 2,181 13,896 16,077 13,075 27,334 361 9,393 7,672 17,426 1,488 9,481 10,969 8,921

331,116 4,373 113,779 92,931 211,083 18,027 114,846 132,873 108,065 60,571 800 20,814 17,000 38,614 3,298 21,009 24,307 19,768 18,474 244 6,348 5,185 11,777 1,006 6,408 7,414 6,029

121,282 1,602 41,675 34,039 77,316 6,603 42,066 48,669 39,582 3,930 52 1,350 1,103 2,505 214 1,363 1,577 1,283 1,154 15 396 324 735 63 400 463 377 1,804 24 620 506 1,150 98 626 724 589 1,154 15 396 324 735 63 400 463 377

11,437 151 3,930 3,210 7,291 623 3,967 4,590 3,733 2,057,231 27,170 706,914 577,385 1,311,469 111,999 713,542 825,541 671,411 1,510,730 19,952 519,123 424,003 963,078 82,247 523,991 606,238 493,051

215,901 2,851 74,189 60,595 137,635 11,754 74,884 86,638 70,463 105,898 1,399 36,389 29,721 67,509 5,765 36,730 42,495 34,561

1,073,489 14,177 368,877 301,287 684,341 58,443 372,335 430,778 350,351 36,543 483 12,557 10,256 23,296 1,989 12,675 14,664 11,926

___________________________________________________________________________________________________


62



Contributions

Employer Allocation


Liability (NPL)







67205 MONONA COUNTY ASSESSOR 16,927 0.002523% 159,600 270,873 67207 LITTLE SIOUX DRAINAGE DISTRICT 16,059 0.002393% 151,415 256,982 67301 CITY OF ONAWA 82,644 0.012317% 779,216 1,322,487 67302 CITY OF MAPLETON 45,988 0.006854% 433,608 735,919 67303 CITY OF UTE 6,121 0.000912% 57,712 97,949 67304 CITY OF WHITING 9,688 0.001444% 91,349 155,037 67305 CITY OF MOORHEAD 3,271 0.000487% 30,840 52,341 67306 CITY OF SOLDIER 3,679 0.000548% 34,689 58,875 67308 CITY OF CASTANA 2,381 0.000355% 22,448 38,099 67311 CITY OF RODNEY 268 0.000040% 2,526 4,288 67312 CITY OF BLENCOE 6,873 0.001024% 64,803 109,984 67313 LOW RENT HOUSING AGENCY OF ONAWA 10,887 0.001623% 102,651 174,219 67545 WHITING COMMUNITY SCHOOL DISTRICT 131,152 0.019547% 1,236,580 2,098,725 67549 WEST MONONA COMMUNITY SCHOOL DISTRICT 410,163 0.061131% 3,867,278 6,563,547 68201 MONROE COUNTY 227,862 0.033960% 2,148,423 3,646,306 68203 MONROE COUNTY AGRICULTURAL EXT. DISTRICT 9,388 0.001399% 88,520 150,237 68204 MONROE COUNTY HOSPITAL 720,747 0.107420% 6,795,661 11,533,602 68301 CITY OF ALBIA 45,130 0.006726% 425,514 722,182 68304 CITY OF LOVILIA 6,724 0.001002% 63,402 107,605 68305 CITY OF MELROSE 482 0.000072% 4,547 7,718 68307 ALBIA LOW RENT HOUSING AGENCY 12,837 0.001913% 121,032 205,415 68549 ALBIA COMMUNITY SCHOOL DISTRICT 657,015 0.097921% 6,194,753 10,513,740 68701 ALBIA MUNICIPAL WATERWORKS 18,264 0.002722% 172,209 292,273 69201 MONTGOMERY COUNTY 239,930 0.035759% 2,262,215 3,839,433 69203 MONTGOMERY CO AGRI EXTENSION DISTRI 8,650 0.001289% 81,554 138,413 69205 MONTGOMERY COUNTY MEMORIAL HOSPITAL 1,570,907 0.234128% 14,811,511 25,138,111 69301 CITY OF RED OAK 104,887 0.015632% 988,939 1,678,428 69303 CITY OF VILLISCA 21,293 0.003173% 200,763 340,735 69304 CITY OF STANTON 13,974 0.002083% 131,753 223,612 69308 CITY OF ELLIOTT 5,842 0.000871% 55,079 93,481 69311 CITY OF COBURG 214 0.000032% 2,021 3,430 69312 STANTON HOUSING COMMISSION 3,545 0.000528% 33,425 56,729 69313 CITY OF GRANT 1,064 0.000159% 10,032 17,027 69314 LOW RENT HOUSING AGENCY OF RED OAK 15,570 0.002321% 146,808 249,163 69315 VILLISCA LOW RENT HOUSING 2,745 0.000409% 25,883 43,929 69530 VILLISCA COMMUNITY SCHOOL DISTRICT 173,120 0.025802% 1,632,289 2,770,323 69531 RED OAK COMMUNITY SCHOOL DISTRICT 638,781 0.095204% 6,022,830 10,221,954 69532 STANTON COMMUNITY SCHOOL DISTRICT 119,334 0.017786% 1,125,161 1,909,624 69701 VILLISCA MUNICIPAL POWER PLANT 17,543 0.002615% 165,409 280,733 70201 MUSCATINE COUNTY 502,951 0.074960% 4,742,146 8,048,375 70204 MUSCATINE COUNTY AGRI EXTENSION OFFICE 20,873 0.003111% 196,805 334,017 70205 MUSCATINE LOUISA DRAINAGE DIST 13 4,886 0.000728% 46,064 78,180 70211 MUSCATINE CO SOIL & WATER CONS DIST 1,414 0.000211% 13,333 22,629 70302 CITY OF WILTON 58,241 0.008680% 549,130 931,984 70303 CITY OF WEST LIBERTY 92,820 0.013834% 875,167 1,485,334 70304 CITY OF MUSCATINE 718,051 0.107018% 6,770,243 11,490,463 70307 CITY OF NICHOLS 1,109 0.000165% 10,457 17,748 70316 CITY OF ATALISSA 1,239 0.000185% 11,682 19,826 70317 CITY OF CONESVILLE 1,396 0.000208% 13,158 22,332 70318 CITY OF STOCKTON 1,153 0.000172% 10,875 18,458 70319 CITY OF FRUITLAND 6,637 0.000989% 62,578 106,208

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________63 (Continued)













Total Proportionate


Pension Expense





66,258 875 22,768 18,596 42,239 3,607 22,981 26,588 21,624 62,860 830 21,600 17,642 40,072 3,422 21,803 25,225 20,515

323,493 4,272 111,160 90,792 206,224 17,612 112,202 129,814 105,577 180,013 2,377 61,857 50,523 114,757 9,800 62,437 72,237 58,750 23,959 316 8,233 6,724 15,273 1,304 8,310 9,614 7,819 37,924 501 13,031 10,644 24,176 2,065 13,154 15,219 12,377 12,803 169 4,399 3,593 8,161 697 4,441 5,138 4,179 14,401 190 4,949 4,042 9,181 784 4,995 5,779 4,700 9,319 123 3,202 2,616 5,941 507 3,232 3,739 3,042 1,049 14 360 294 668 57 364 421 342

26,903 355 9,245 7,551 17,151 1,465 9,331 10,796 8,780 42,616 563 14,644 11,961 27,168 2,320 14,781 17,101 13,908

513,369 6,780 176,406 144,083 327,269 27,949 178,060 206,009 167,546 1,605,508 21,204 551,691 450,604 1,023,499 87,407 556,864 644,271 523,984

891,922 11,779 306,486 250,328 568,593 48,558 309,360 357,918 291,093 36,749 485 12,628 10,314 23,427 2,001 12,746 14,747 11,994

2,821,232 37,260 969,443 791,810 1,798,513 153,593 978,533 1,132,126 920,755 176,653 2,333 60,702 49,580 112,615 9,617 61,271 70,888 57,654 26,321 348 9,045 7,387 16,780 1,433 9,129 10,562 8,590 1,888 25 649 530 1,204 103 655 758 616

50,247 664 17,266 14,102 32,032 2,736 17,428 20,164 16,399 2,571,764 33,965 883,720 721,794 1,639,479 140,011 892,006 1,032,017 839,337

71,493 944 24,567 20,065 45,576 3,892 24,797 28,689 23,333 939,163 12,403 322,719 263,586 598,708 51,130 325,745 376,875 306,511 33,857 447 11,634 9,502 21,583 1,843 11,743 13,586 11,050

6,149,029 81,209 2,112,954 1,725,793 3,919,956 334,764 2,132,766 2,467,530 2,006,835 410,560 5,422 141,078 115,228 261,728 22,352 142,401 164,753 133,993 83,347 1,101 28,640 23,392 53,133 4,538 28,909 33,447 27,202 54,698 722 18,795 15,351 34,868 2,978 18,972 21,950 17,851 22,866 302 7,857 6,418 14,577 1,245 7,931 9,176 7,463

839 11 288 235 534 46 291 337 274 13,876 183 4,768 3,895 8,846 755 4,813 5,568 4,529 4,165 55 1,431 1,169 2,655 227 1,445 1,672 1,359

60,948 805 20,943 17,106 38,854 3,318 21,139 24,457 19,891 10,746 142 3,692 3,016 6,850 585 3,727 4,312 3,507

677,648 8,950 232,856 190,189 431,995 36,892 235,039 271,931 221,161 2,500,390 33,022 859,194 701,762 1,593,978 136,126 867,250 1,003,376 816,043

467,113 6,169 160,511 131,100 297,780 25,430 162,016 187,446 152,450 68,670 907 23,597 19,273 43,777 3,739 23,818 27,557 22,412

1,968,712 26,000 676,497 552,541 1,255,038 107,180 682,840 790,020 642,521 81,704 1,079 28,075 22,931 52,085 4,448 28,339 32,787 26,665 19,124 253 6,571 5,367 12,191 1,041 6,633 7,674 6,241 5,535 73 1,902 1,554 3,529 301 1,920 2,221 1,807

227,972 3,011 78,337 63,983 145,331 12,411 79,071 91,482 74,402 363,327 4,798 124,848 101,972 231,618 19,780 126,019 145,799 118,578

2,810,680 37,120 965,817 788,848 1,791,785 153,018 974,873 1,127,891 917,311 4,341 57 1,492 1,218 2,767 236 1,506 1,742 1,417 4,850 64 1,666 1,361 3,091 264 1,682 1,946 1,583 5,463 72 1,877 1,533 3,482 297 1,895 2,192 1,783 4,515 60 1,551 1,267 2,878 246 1,566 1,812 1,474

25,979 343 8,927 7,291 16,561 1,414 9,011 10,425 8,479

___________________________________________________________________________________________________


64



Contributions

Employer Allocation


Liability (NPL)







70507 MUSCATINE COMMUNITY SCHOOL DISTRICT 3,140,268 0.468025% 29,608,449 50,251,487 70542 WEST LIBERTY COMMUNITY SCHOOL DISTRICT 791,814 0.118012% 7,465,730 12,670,843 70543 WILTON COMMUNITY SCHOOL DISTRICT 493,698 0.073581% 4,654,902 7,900,304 70703 MUSCATINE POWER AND WATER 60,467 0.009012% 570,121 967,609 70704 WILTON MUNICIPAL LIGHT & POWER 30,796 0.004590% 290,365 492,808 71201 O'BRIEN COUNTY 316,005 0.047097% 2,979,494 5,056,800 71203 O'BRIEN COUNTY AGRI EXT DISTRICT 17,095 0.002548% 161,179 273,554 71301 CITY OF PRIMGHAR 32,051 0.004777% 302,195 512,886 71302 CITY OF SHELDON 118,823 0.017709% 1,120,335 1,901,434 71303 CITY OF HARTLEY 55,612 0.008288% 524,344 889,917 71306 CITY OF PAULLINA 29,370 0.004377% 276,915 469,981 71310 CITY OF SUTHERLAND 6,466 0.000964% 60,970 103,478 71312 CITY OF SANBORN 39,870 0.005942% 375,924 638,018 71314 PRIMGHAR PUBLIC LIBRARY 1,912 0.000285% 18,027 30,596 71317 CITY OF ARCHER 1,101 0.000164% 10,376 17,611 71319 CITY OF CALUMET 1,364 0.000203% 12,857 21,821 71401 PRAIRIE VIEW CEMETERY - O'BRIEN COUNTY 1,886 0.000281% 17,778 30,172 71530 HARTLEY-MELVIN-SANBORN COMM SCHOOL DIST 411,351 0.061308% 3,878,483 6,582,565 71534 SHELDON COMMUNITY SCHOOL DISTRICT 612,681 0.091314% 5,776,743 9,804,293 71535 NORTHWEST IOWA COMMUNITY COLLEGE 324,927 0.048427% 3,063,618 5,199,576 71537 SOUTH O'BRIEN COMMUNITY SCHOOL DISTRICT 418,438 0.062364% 3,945,295 6,695,959 71601 S & H SOLID WASTE COLLECTION AGENCY 5,570 0.000830% 52,514 89,127 71701 SANBORN MUNICIPAL LIGHT PLANT 21,552 0.003212% 203,204 344,879 72201 OSCEOLA COUNTY 179,654 0.026776% 1,693,894 2,874,879 72203 OSCEOLA COUNTY AGRI EXTENSION DISTRICT 7,309 0.001089% 68,914 116,960 72206 OSCEOLA CO SOIL & WATER CONS DIST 935 0.000139% 8,820 14,969 72301 CITY OF SIBLEY 98,996 0.014754% 933,398 1,584,164 72302 CITY OF MELVIN 2,496 0.000372% 23,532 39,939 72304 CITY OF OCHEYEDAN 7,174 0.001069% 67,639 114,797 72306 CITY OF ASHTON 8,917 0.001329% 84,078 142,696 72308 CITY OF HARRIS 526 0.000078% 4,963 8,424 72310 MELVIN PUBLIC LIBRARY 404 0.000060% 3,807 6,462 72401 EAST WEST HOLMAN TOWNSHIP - OSCEOLA CO 268 0.000040% 2,526 4,288 72511 SIBLEY-OCHEYEDAN COMMUNITY SCHOOL DIST 437,890 0.065263% 4,128,707 7,007,246 72601 OSCEOLA COUNTY ECONOMIC DEVELOPMENT COMM 5,690 0.000848% 53,650 91,055 73201 PAGE COUNTY 272,329 0.040588% 2,567,695 4,357,894 73203 PAGE COUNTY AGRICULTURAL EXT OFFICE 11,652 0.001737% 109,862 186,458 73301 CITY OF SHENANDOAH 124,340 0.018532% 1,172,354 1,989,720 73302 CITY OF CLARINDA 66,007 0.009838% 622,354 1,056,260 73303 CLARINDA REGIONAL HEALTH CENTER 980,703 0.146164% 9,246,695 15,693,499 73304 CITY OF COIN 2,853 0.000425% 26,901 45,656 73306 CITY OF BLANCHARD 89 0.000013% 842 1,429 73309 CITY OF ESSEX 13,327 0.001986% 125,658 213,267 73311 CITY OF COLLEGE SPRINGS 1,029 0.000153% 9,700 16,463 73312 CITY OF BRADDYVILLE 294 0.000044% 2,768 4,698 73313 CITY OF HEPBURN 36 0.000005% 337 572 73316 CITY OF SHAMBAUGH 1,977 0.000295% 18,639 31,634 73319 CITY OF YORKTOWN 241 0.000036% 2,273 3,858 73321 SOUTHVIEW VILLAGE LOW RENT HOUSING 2,854 0.000425% 26,905 45,664 73323 CLARINDA LOW RENT HOUSING AGENCY 10,604 0.001580% 99,977 169,681 73324 SHENANDOAH LOW RENT HOUSING 8,995 0.001341% 84,813 143,944

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________65 (Continued)













Total Proportionate


Pension Expense





12,292,007 162,339 4,223,828 3,449,888 7,836,055 669,199 4,263,433 4,932,632 4,011,695 3,099,413 40,933 1,065,033 869,884 1,975,850 168,738 1,075,019 1,243,757 1,011,543 1,932,492 25,522 664,051 542,375 1,231,948 105,208 670,277 775,485 630,700

236,687 3,126 81,331 66,429 150,886 12,886 82,094 94,980 77,247 120,546 1,592 41,422 33,832 76,846 6,563 41,811 48,374 39,342

1,236,943 16,336 425,043 347,162 788,541 67,341 429,029 496,370 403,696 66,914 884 22,993 18,780 42,657 3,643 23,209 26,852 21,838

125,457 1,657 43,110 35,211 79,978 6,830 43,514 50,344 40,945 465,109 6,143 159,823 130,538 296,504 25,321 161,321 186,642 151,796 217,682 2,875 74,801 61,095 138,771 11,851 75,502 87,353 71,044 114,962 1,518 39,504 32,265 73,287 6,259 39,874 46,133 37,520 25,312 334 8,698 7,104 16,136 1,378 8,779 10,157 8,261

156,066 2,061 53,628 43,802 99,491 8,496 54,131 62,627 50,935 7,484 99 2,572 2,100 4,771 407 2,596 3,003 2,443 4,308 57 1,480 1,209 2,746 235 1,494 1,729 1,406 5,338 70 1,834 1,498 3,402 291 1,851 2,142 1,742 7,380 97 2,536 2,071 4,704 402 2,560 2,962 2,409

1,610,160 21,265 553,290 451,909 1,026,464 87,660 558,477 646,137 525,502 2,398,226 31,673 824,088 673,089 1,528,850 130,564 831,815 962,379 782,700 1,271,867 16,797 437,044 356,964 810,805 69,243 441,142 510,385 415,094 1,637,897 21,631 562,821 459,694 1,044,146 89,170 568,098 657,268 534,554

21,801 288 7,491 6,119 13,898 1,187 7,562 8,749 7,115 84,361 1,114 28,988 23,677 53,779 4,593 29,260 33,853 27,532

703,224 9,287 241,644 197,367 448,298 38,285 243,910 282,195 229,508 28,610 378 9,831 8,030 18,239 1,558 9,923 11,481 9,337 3,662 48 1,258 1,028 2,334 199 1,270 1,469 1,195

387,502 5,118 133,155 108,757 247,030 21,096 134,404 155,500 126,468 9,769 129 3,357 2,742 6,228 532 3,388 3,920 3,188

28,081 371 9,649 7,881 17,901 1,529 9,740 11,269 9,165 34,905 461 11,994 9,796 22,251 1,900 12,107 14,007 11,392 2,061 27 708 578 1,313 112 715 827 672 1,581 21 543 444 1,008 86 548 634 516 1,049 14 360 294 668 57 364 421 342

1,714,041 22,637 588,986 481,065 1,092,688 93,315 594,508 687,823 559,405 22,273 294 7,653 6,251 14,198 1,213 7,725 8,938 7,269

1,065,984 14,078 366,298 299,180 679,556 58,034 369,732 427,766 347,901 45,610 602 15,673 12,801 29,076 2,483 15,819 18,302 14,885

486,705 6,428 167,244 136,599 310,271 26,497 168,812 195,309 158,844 258,371 3,412 88,783 72,515 164,710 14,066 89,615 103,681 84,324

3,838,784 50,698 1,319,098 1,077,397 2,447,193 208,990 1,331,467 1,540,457 1,252,849 11,168 147 3,838 3,134 7,119 608 3,874 4,482 3,645

350 5 120 98 223 19 121 140 114 52,167 689 17,926 14,641 33,256 2,840 18,094 20,934 17,026 4,027 53 1,384 1,130 2,567 219 1,397 1,616 1,314 1,149 15 395 323 733 63 399 462 375

140 2 48 39 89 8 48 56 46 7,738 102 2,659 2,172 4,933 421 2,684 3,105 2,525

944 12 324 265 601 51 327 378 308 11,170 148 3,838 3,135 7,121 608 3,874 4,482 3,645 41,506 548 14,262 11,649 26,459 2,260 14,396 16,656 13,546 35,210 465 12,099 9,882 22,446 1,917 12,212 14,129 11,491

___________________________________________________________________________________________________


66



Contributions

Employer Allocation


Liability (NPL)







73552 SHENANDOAH COMMUNITY SCHOOL DISTRICT 714,068 0.106424% 6,732,685 11,426,720 73553 SOUTH PAGE COMMUNITY SCHOOL DISTRICT 113,140 0.016862% 1,066,757 1,810,500 73555 CLARINDA COMMUNITY SCHOOL DISTRICT 570,044 0.084959% 5,374,742 9,122,017 73556 ESSEX COMMUNITY SCHOOL DISTRICT 135,036 0.020126% 1,273,202 2,160,880 73601 PAGE COUNTY LANDFILL ASSOCIATION 19,009 0.002833% 179,227 304,184 74201 PALO ALTO COUNTY 281,096 0.041895% 2,650,356 4,498,186 74203 PALO ALTO COUNTY EXTENSION OFFICE 8,233 0.001227% 77,622 131,740 74205 PALO ALTO COUNTY HEALTH SYSTEM 773,364 0.115262% 7,291,764 12,375,588 74207 PALO ALTO CO SOIL & WATER CONS DIST 378 0.000056% 3,566 6,053 74301 CITY OF EMMETSBURG 79,291 0.011817% 747,602 1,268,830 74302 CITY OF GRAETTINGER 18,458 0.002751% 174,030 295,363 74303 CITY OF WEST BEND 32,365 0.004824% 305,157 517,912 74305 CITY OF RUTHVEN 13,595 0.002026% 128,186 217,557 74306 CITY OF AYRSHIRE 799 0.000119% 7,537 12,792 74307 CITY OF CYLINDER 375 0.000056% 3,537 6,003 74308 CITY OF MALLARD 9,211 0.001373% 86,844 147,392 74311 CITY OF CURLEW 143 0.000021% 1,347 2,286 74312 CITY OF RODMAN 143 0.000021% 1,347 2,286 74314 EMMETSBURG LOW RENT HOUSING 2,661 0.000397% 25,091 42,584 74508 RUTHVEN-AYRSHIRE COMMUNITY SCHOOL DIST 136,850 0.020396% 1,290,310 2,189,916 74529 WEST BEND-MALLARD COMMUNITY SCHOOL DIST 206,288 0.030745% 1,945,017 3,301,084 74530 EMMETSBURG COMMUNITY SCHOOL DISTRICT 485,855 0.072412% 4,580,951 7,774,794 74602 UPPER DES MOINES OPPORTUNITY INC 447,594 0.066709% 4,220,203 7,162,532 74603 LOST ISLAND SANITARY DISTRICT 1,719 0.000256% 16,203 27,500 74701 GRAETTINGER MUNICIPAL LIGHT PLANT 11,861 0.001768% 111,829 189,797 74702 EMMETSBURG MUNICIPAL UTILITIES 34,863 0.005196% 328,712 557,890 75201 PLYMOUTH COUNTY 416,642 0.062096% 3,928,362 6,667,220 75203 PLYMOUTH COUNTY AGRI EXT DISTRICT 11,750 0.001751% 110,791 188,034 75207 PLYMOUTH CO SOIL & WATER CONS DEPT 5,989 0.000893% 56,465 95,832 75301 CITY OF AKRON 36,938 0.005505% 348,278 591,098 75302 CITY OF REMSEN 52,804 0.007870% 497,869 844,984 75303 CITY OF HINTON 24,350 0.003629% 229,588 389,656 75304 CITY OF KINGSLEY 15,330 0.002285% 144,545 245,322 75305 CITY OF LE MARS 215,249 0.032081% 2,029,503 3,444,474 75306 CITY OF MERRILL 6,737 0.001004% 63,520 107,806 75311 CITY OF WESTFIELD 1,262 0.000188% 11,901 20,199 75312 AKRON CARE CENTER, INC 145,590 0.021699% 1,372,713 2,329,770 75313 CITY OF BRUNSVILLE 161 0.000024% 1,516 2,572 75314 CITY OF CRAIG 211 0.000031% 1,989 3,375 75315 CITY OF OYENS 447 0.000067% 4,210 7,145 75316 FLOYD VALLEY HOSPITAL 1,199,440 0.178764% 11,309,086 19,193,791 75317 CITY OF STRUBLE 85 0.000013% 800 1,358 75550 HINTON COMMUNITY SCHOOL DISTRICT 480,059 0.071548% 4,526,299 7,682,039 75553 LE MARS COMMUNITY SCHOOL DISTRICT 1,370,314 0.204231% 12,920,188 21,928,156 75554 AKRON-WESTFIELD COMMUNITY SCHOOL DISTRIC 396,925 0.059158% 3,742,465 6,351,715 75557 KINGSLEY-PIERSON COMMUNITY SCHOOL DIST 274,984 0.040984% 2,592,723 4,400,371 75558 REMSEN-UNION COMMUNITY SCHOOL DISTRICT 225,093 0.033548% 2,122,317 3,601,998 75601 PLYMOUTH CO SOLID WASTE AGY 21,533 0.003209% 203,028 344,579 76201 POCAHONTAS COUNTY 279,955 0.041724% 2,639,594 4,479,921 76203 POCAHONTAS COUNTY AGR EXT DISTRICT 11,198 0.001669% 105,577 179,186 76207 POCAHONTAS CO SOIL & WATER CONS DIST 569 0.000085% 5,364 9,104

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________67 (Continued)













Total Proportionate


Pension Expense





2,795,088 36,914 960,459 784,472 1,781,845 152,170 969,465 1,121,635 912,222 442,866 5,849 152,179 124,295 282,323 24,110 153,606 177,716 144,537

2,231,335 29,469 766,740 626,249 1,422,458 121,478 773,929 895,407 728,232 528,572 6,981 181,630 148,350 336,961 28,776 183,333 212,109 172,508 74,406 983 25,568 20,883 47,434 4,051 25,808 29,859 24,284

1,100,301 14,532 378,090 308,812 701,434 59,902 381,635 441,537 359,101 32,225 426 11,073 9,044 20,543 1,754 11,177 12,931 10,517

3,027,190 39,980 1,040,215 849,614 1,929,809 164,806 1,049,969 1,214,775 987,972 1,481 20 509 416 945 81 514 595 483

310,368 4,099 106,650 87,108 197,857 16,897 107,650 124,547 101,294 72,249 954 24,826 20,277 46,057 3,933 25,059 28,992 23,580

126,686 1,673 43,533 35,556 80,762 6,897 43,941 50,838 41,346 53,217 703 18,286 14,936 33,925 2,897 18,458 21,355 17,368 3,129 41 1,075 878 1,994 170 1,085 1,255 1,021 1,468 19 505 412 936 80 509 589 479

36,054 476 12,389 10,119 22,984 1,963 12,505 14,468 11,767 559 7 192 157 356 30 194 224 183 559 7 192 157 356 30 194 224 183

10,416 138 3,579 2,923 6,640 567 3,613 4,180 3,400 535,675 7,075 184,071 150,343 341,489 29,163 185,797 214,960 174,826 807,478 10,664 277,469 226,628 514,761 43,961 280,070 324,031 263,533

1,901,791 25,117 653,501 533,759 1,212,377 103,537 659,628 763,165 620,680 1,752,026 23,139 602,038 491,725 1,116,902 95,383 607,683 703,066 571,802

6,727 89 2,311 1,888 4,288 366 2,333 2,699 2,195 46,426 613 15,953 13,030 29,596 2,528 16,103 18,631 15,152

136,465 1,802 46,893 38,301 86,996 7,429 47,332 54,761 44,538 1,630,867 21,539 560,405 457,721 1,039,665 88,787 565,660 654,447 532,260

45,995 607 15,805 12,909 29,321 2,504 15,953 18,457 15,011 23,442 310 8,055 6,579 14,944 1,276 8,131 9,407 7,651

144,588 1,910 49,684 40,580 92,174 7,872 50,150 58,022 47,189 206,691 2,730 71,024 58,010 131,764 11,253 71,690 82,943 67,457 95,314 1,259 32,752 26,751 60,762 5,189 33,059 38,248 31,107 60,008 793 20,620 16,842 38,255 3,267 20,814 24,081 19,585

842,552 11,127 289,521 236,472 537,120 45,870 292,236 338,106 274,981 26,370 348 9,061 7,401 16,810 1,436 9,146 10,582 8,606 4,941 65 1,698 1,387 3,150 269 1,714 1,983 1,613

569,885 7,526 195,826 159,944 363,296 31,026 197,662 228,688 185,991 629 8 216 177 401 34 218 252 205 826 11 284 232 527 45 286 331 269

1,748 23 601 491 1,115 95 606 701 570 4,694,990 62,006 1,613,311 1,317,701 2,993,018 255,604 1,628,438 1,884,042 1,532,286

332 4 114 93 211 18 115 133 108 1,879,102 24,817 645,705 527,391 1,197,913 102,302 651,759 754,061 613,275 5,363,842 70,839 1,843,145 1,505,422 3,419,406 292,017 1,860,427 2,152,444 1,750,577 1,553,692 20,519 533,886 436,061 990,466 84,586 538,892 623,478 507,072 1,076,374 14,216 369,868 302,096 686,180 58,600 373,336 431,936 351,292

881,084 11,636 302,762 247,286 561,684 47,968 305,600 353,568 287,556 84,287 1,113 28,963 23,656 53,732 4,589 29,235 33,824 27,509

1,095,833 14,472 376,554 307,558 698,584 59,659 380,085 439,744 357,643 43,831 579 15,061 12,302 27,942 2,386 15,202 17,588 14,305 2,227 29 765 625 1,419 121 772 893 727

___________________________________________________________________________________________________


68



Contributions

Employer Allocation


Liability (NPL)







76301 CITY OF FONDA 17,750 0.002646% 167,361 284,046 76302 CITY OF POCAHONTAS 63,195 0.009419% 595,844 1,011,267 76303 CITY OF ROLFE 13,609 0.002028% 128,316 217,777 76304 CITY OF GILMORE CITY 15,415 0.002298% 145,347 246,683 76305 CITY OF LAURENS 36,427 0.005429% 343,456 582,914 76306 CITY OF PALMER 2,590 0.000386% 24,424 41,453 76307 CITY OF HAVELOCK 1,786 0.000266% 16,842 28,584 76309 CITY OF PLOVER 925 0.000138% 8,722 14,803 76313 CITY OF VARINA 914 0.000136% 8,618 14,627 76315 POCAHONTAS COMMUNITY HOSPITAL 305,231 0.045492% 2,877,911 4,884,394 76539 POCAHONTAS AREA COMMUNITY SCHOOL DISTRIC 494,808 0.073746% 4,665,369 7,918,068 76540 LAURENS-MARATHON COMMUNITY SCHOOL DIST 117,485 0.017510% 1,107,724 1,880,031 76601 POCAHONTAS COUNTY SOLID WASTE COMMISSION 6,432 0.000959% 60,648 102,932 76701 LAURENS MUNICIPAL POWER & COMMUNICATIONS 38,808 0.005784% 365,906 621,016 77002 STATE - DEPARTMENT ON AGING 192,110 0.028632% 1,811,339 3,074,206 77003 STATE - DEPT OF AGRICULTURE 1,718,723 0.256158% 16,205,218 27,503,511 77007 STATE - ATTORNEY GENERAL 1,741,329 0.259527% 16,418,362 27,865,260 77008 STATE - AUDITOR OF STATE 660,921 0.098503% 6,231,580 10,576,243 77009 STATE - BANKING/DEPT OF COMMERCE 635,744 0.094751% 5,994,201 10,173,364 77010 STATE - ALCOHOLIC BEVERAGE/DEPT OF COMMERCE 391,336 0.058325% 3,689,763 6,262,269 77012 STATE - DEPT OF MANAGEMENT 188,298 0.028064% 1,775,396 3,013,205 77013 STATE - ETHICS & CAMPAIGN DISCLOSURE COMM 29,114 0.004339% 274,506 465,891 77014 STATE - LEGISLATIVE-CITIZENS AIDE 110,836 0.016519% 1,045,029 1,773,624 77015 STATE - CIVIL RIGHTS COMMISSION 108,419 0.016159% 1,022,239 1,734,946 77016 STATE - DEPARTMENT OF COMMERCE 472,649 0.070443% 4,456,433 7,563,462 77018 STATE - DEPARTMENT OF NATURAL RESOURCES 4,306,371 0.641821% 40,603,210 68,911,806 77019 STATE - JUDICIAL BRANCH 7,651,790 1.140421% 72,145,945 122,446,165 77021 STATE - IOWA ECONOMIC DEVELOPMENT AUTHORITY 681,401 0.101556% 6,424,685 10,903,982 77022 STATE - DEPARTMENT FOR THE BLIND 291,996 0.043519% 2,753,124 4,672,605 77027 STATE - WORKFORCE DEVELOPMENT 3,590,133 0.535073% 33,850,056 57,450,347 77033 IOWA STATE FAIR BOARD 443,806 0.066145% 4,184,486 7,101,913 77034 STATE - LEGISLATIVE - HOUSE 602,454 0.089790% 5,680,323 9,640,650 77035 STATE - LEGISLATIVE - SENATE 546,248 0.081413% 5,150,369 8,741,212 77037 STATE - OFFICE OF GOVERNOR 143,182 0.021340% 1,350,013 2,291,243 77038 STATE - DEPT OF PUBLIC HEALTH 2,822,003 0.420591% 26,607,645 45,158,520 77039 STATE - DEPT OF EDUCATION/COLLEGE AID 222,634 0.033181% 2,099,131 3,562,648 77040 STATE - IOWA FINANCE AUTHORITY 682,668 0.101745% 6,436,627 10,924,249 77043 STATE - DEPT OF COMMERCE/INSURANCE 669,515 0.099784% 6,312,612 10,713,772 77045 STATE - LAW ENFORCEMENT ACADEMY 125,292 0.018673% 1,181,329 2,004,952 77048 STATE - IOWA LEGISLATIVE SERVICE BUREAU 578,025 0.086149% 5,449,983 9,249,717 77052 STATE - DEPT OF CULTURAL AFFAIRS 304,426 0.045372% 2,870,320 4,871,509 77060 STATE - PAROLE BOARD 58,210 0.008676% 548,843 931,497 77062 STATE - PUBLIC DEFENSE 1,005,332 0.149835% 9,478,914 16,087,623 77064 STATE - PUBLIC EMPLOYMENT RELATIONS 74,446 0.011095% 701,924 1,191,307 77065 STATE - DEPARTMENT OF EDUCATION 1,868,913 0.278542% 17,621,299 29,906,886 77066 STATE - DEPARTMENT OF PUBLIC SAFETY 1,621,602 0.241683% 15,289,495 25,949,346 77069 DEPT OF ADMINISTRATIVE SERVICES 1,153,984 0.171990% 10,880,499 18,466,394 77070 STATE - SECRETARY OF STATE 162,007 0.024146% 1,527,509 2,592,490 77072 STATE - DEPT OF HUMAN SERVICES/ADMIN 12,991,364 1.936230% 122,490,846 207,891,579 77077 STATE - DEPT OF CORRECTIONS/MITCHELLVILLE 161,024 0.023999% 1,518,241 2,576,761 77078 STATE - TREASURER OF STATE 154,512 0.023028% 1,456,840 2,472,550

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________69 (Continued)













Total Proportionate


Pension Expense





69,480 918 23,875 19,500 44,293 3,783 24,099 27,882 22,676 247,366 3,267 85,001 69,426 157,694 13,467 85,798 99,265 80,732 53,270 704 18,305 14,951 33,960 2,900 18,477 21,377 17,386 60,341 797 20,735 16,935 38,467 3,285 20,929 24,214 19,693

142,586 1,883 48,996 40,018 90,897 7,763 49,456 57,219 46,535 10,140 134 3,484 2,846 6,464 552 3,517 4,069 3,309 6,992 92 2,403 1,962 4,457 381 2,425 2,806 2,282 3,621 48 1,244 1,016 2,308 197 1,256 1,453 1,182 3,578 47 1,229 1,004 2,280 195 1,241 1,436 1,168

1,194,771 15,779 410,552 335,326 761,657 65,045 414,401 479,446 389,933 1,936,837 25,580 665,544 543,595 1,234,719 105,445 671,784 777,229 632,118

459,874 6,073 158,024 129,069 293,166 25,036 159,505 184,541 150,087 25,178 333 8,652 7,067 16,052 1,371 8,733 10,104 8,217

151,907 2,006 52,199 42,634 96,839 8,270 52,688 60,958 49,577 751,981 9,931 258,399 211,052 479,382 40,939 260,822 301,761 245,421

6,727,629 88,851 2,311,775 1,888,183 4,288,809 366,264 2,333,451 2,699,715 2,195,670 6,816,116 90,019 2,342,181 1,913,018 4,345,218 371,082 2,364,142 2,735,224 2,224,550 2,587,053 34,167 888,973 726,085 1,649,225 140,844 897,309 1,038,153 844,327 2,488,505 32,865 855,110 698,426 1,586,401 135,479 863,128 998,607 812,164 1,531,812 20,230 526,367 429,920 976,517 83,395 531,303 614,698 499,932

737,059 9,734 253,271 206,864 469,869 40,127 255,646 295,773 240,551 113,962 1,505 39,160 31,985 72,650 6,204 39,527 45,731 37,193 433,846 5,730 149,080 121,764 276,574 23,619 150,478 174,097 141,593 424,385 5,605 145,829 119,108 270,542 23,104 147,196 170,300 138,505

1,850,097 24,434 635,738 519,250 1,179,422 100,723 641,699 742,422 603,809 16,856,505 222,621 5,792,299 4,730,964 10,745,884 917,698 5,846,610 6,764,308 5,501,393 29,951,535 395,565 10,292,066 8,406,228 19,093,859 1,630,614 10,388,567 12,019,181 9,775,167 2,667,221 35,226 916,521 748,585 1,700,332 145,208 925,115 1,070,323 870,491 1,142,965 15,095 392,750 320,786 728,631 62,225 396,433 458,658 373,025

14,052,919 185,595 4,828,920 3,944,107 8,958,622 765,066 4,874,198 5,639,264 4,586,397 1,737,198 22,943 596,943 487,564 1,107,450 94,576 602,540 697,116 566,963 2,358,198 31,144 810,333 661,854 1,503,331 128,384 817,931 946,315 769,636 2,138,186 28,239 734,732 600,106 1,363,077 116,407 741,621 858,028 697,832

560,460 7,402 192,588 157,299 357,289 30,512 194,393 224,905 182,915 11,046,218 145,886 3,795,745 3,100,243 7,041,874 601,376 3,831,336 4,432,712 3,605,112

871,459 11,509 299,454 244,584 555,547 47,444 302,262 349,706 284,415 2,672,179 35,291 918,225 749,976 1,703,492 145,478 926,834 1,072,312 872,109 2,620,694 34,611 900,533 735,527 1,670,671 142,675 908,977 1,051,652 855,306

490,431 6,477 168,524 137,645 312,646 26,700 170,104 196,804 160,060 2,262,572 29,881 777,474 635,016 1,442,371 123,178 784,764 907,942 738,427 1,191,619 15,738 409,469 334,441 759,648 64,874 413,308 478,182 388,904

227,853 3,009 78,296 63,950 145,255 12,405 79,030 91,435 74,364 3,935,191 51,971 1,352,226 1,104,455 2,508,652 214,239 1,364,905 1,579,144 1,284,313

291,405 3,849 100,134 81,786 185,769 15,865 101,073 116,938 95,105 7,315,518 96,615 2,513,787 2,053,181 4,663,583 398,270 2,537,358 2,935,628 2,387,538 6,347,465 83,830 2,181,141 1,781,486 4,046,457 345,567 2,201,592 2,547,159 2,071,598 4,517,061 59,656 1,552,171 1,267,763 2,879,590 245,917 1,566,724 1,812,641 1,474,216

634,148 8,375 217,909 177,981 404,265 34,524 219,952 254,476 206,965 50,852,323 671,599 17,474,078 14,272,266 32,417,943 2,768,490 17,637,920 20,406,410 16,596,477

630,301 8,324 216,587 176,901 401,812 34,315 218,617 252,932 205,709 604,810 7,988 207,827 169,747 385,562 32,927 209,776 242,703 197,390

___________________________________________________________________________________________________


70



Contributions

Employer Allocation


Liability (NPL)







77080 STATE - DEPT OF EDUCATION/VOCATIONAL REHAB 2,332,641 0.347656% 21,993,625 37,327,601 77084 OFFICE OF PROFESSIONAL REGULATION 63,715 0.009496% 600,749 1,019,593 77090 STATE - DEPARTMENT OF COMMERCE/CREDIT UNION 91,974 0.013708% 867,186 1,471,788 77093 STATE - DEPT OF CORRECTIONS/CLARINDA 126,787 0.018896% 1,195,432 2,028,888 77096 STATE - IOWA PUBLIC TELEVISION 635,263 0.094679% 5,989,665 10,165,665 77099 STATE - CONSUMER ADVOCATE 140,420 0.020928% 1,323,969 2,247,042 77101 STATE - DEPARTMENT OF CORRECTION 305,718 0.045564% 2,882,502 4,892,186 77105 STATE - LOTTERY 669,303 0.099753% 6,310,618 10,710,387 77110 5TH JUDICIAL DIST DEPT CORR SERVICES 1,407,326 0.209748% 13,269,166 22,520,441 77111 STATE - DEPT OF INSPECTIONS & APPEALS 3,415,217 0.509003% 32,200,844 54,651,302 77116 STATE - DEPARTMENT OF HUMAN RIGHTS 285,943 0.042617% 2,696,057 4,575,750 77120 STATE - GOVENOR'S ALLIANCE ON SUBSTANCE ABU 27,338 0.004074% 257,763 437,476 77123 STATE - IOWA TELECOMMUNICTIONS & TECH NETWORK 665,327 0.099160% 6,273,124 10,646,752 77201 POLK COUNTY 5,516,214 0.822135% 52,010,376 88,272,058 77202 BROADLAWNS MEDICAL CENTER 6,439,531 0.959746% 60,715,997 103,047,247 77204 POLK COUNTY AGRICULTURAL EXTENSION DIST 38,372 0.005719% 361,796 614,040 77205 POLK COUNTY ASSESSOR 314,317 0.046846% 2,963,581 5,029,792 77213 POLK COUNTY SOIL & WATER CONS DISTRICT 23,187 0.003456% 218,618 371,038 77301 CITY OF WEST DES MOINES 1,547,189 0.230593% 14,587,883 24,758,569 77303 CITY OF MITCHELLVILLE 28,111 0.004190% 265,052 449,847 77304 CITY OF DES MOINES 6,551,452 0.976427% 61,771,256 104,838,233 77305 CITY OF URBANDALE 800,934 0.119371% 7,551,718 12,816,783 77307 CITY OF ALTOONA 371,153 0.055317% 3,499,469 5,939,302 77308 CITY OF GRIMES 161,512 0.024072% 1,522,842 2,584,570 77309 CITY OF ANKENY 959,779 0.143045% 9,049,410 15,358,666 77310 CITY OF BONDURANT 67,630 0.010080% 637,659 1,082,235 77314 CITY OF WINDSOR HEIGHTS 63,664 0.009488% 600,262 1,018,766 77317 CITY OF ELKHART 7,016 0.001046% 66,149 112,268 77318 CITY OF RUNNELLS 6,192 0.000923% 58,384 99,089 77320 CITY OF CLIVE 477,224 0.071125% 4,499,573 7,636,679 77321 CITY OF PLEASANT HILL 172,939 0.025775% 1,630,581 2,767,424 77322 CITY OF POLK CITY 79,737 0.011884% 751,815 1,275,981 77330 CITY OF JOHNSTON 377,567 0.056273% 3,559,946 6,041,943 77331 CITY OF ALLEMAN 5,967 0.000889% 56,262 95,488 77402 SAYLOR TOWNSHIP TRUSTEES - POLK COUNTY 7,417 0.001106% 69,937 118,697 77515 JOHNSTON COMMUNITY SCHOOL DISTRICT 4,278,127 0.637611% 40,336,901 68,459,826 77517 SAYDEL COMMUNITY SCHOOL DISTRICT 821,114 0.122379% 7,741,988 13,139,709 77559 WEST DES MOINES COMMUNITY SCHOOL DIST 6,025,824 0.898087% 56,815,308 96,426,995 77560 ANKENY COMMUNITY SCHOOL DISTRICT 6,766,644 1.008499% 63,800,224 108,281,800 77563 NORTH POLK COMMUNITY SCHOOL DISTRICT 906,219 0.135063% 8,544,406 14,501,574 77565 DES MOINES INDEPENDENT COMM SCHOOL DIST 21,924,966 3.267692% 206,722,536 350,849,682 77566 BONDURANT FARRAR COMMUNITY SCHOOL DISTRI 1,115,254 0.166217% 10,515,328 17,846,624 77567 URBANDALE COMMUNITY SCHOOL DISTRICT 2,738,617 0.408163% 25,821,426 43,824,149 77569 SOUTHEAST POLK COMMUNITY SCHOOL DISTRICT 4,389,203 0.654166% 41,384,197 70,237,299 77570 DES MOINES AREA COMMUNITY COLLEGE 3,002,324 0.447466% 28,307,818 48,044,056 77605 DES MOINES AREA REGIONAL TRANSIT AUTH 1,232,995 0.183765% 11,625,462 19,730,745 77606 AEA 11 - HEARTLAND 4,153,368 0.619017% 39,160,601 66,463,408 77608 CENTRAL IOWA REGIONAL HOUSING AUTHORITY 61,229 0.009126% 577,304 979,800 77609 HIRTA 161,775 0.024111% 1,525,317 2,588,770 77610 MUNICIPAL FIRE & POLICE RETIREMENT 79,670 0.011874% 751,182 1,274,906 77611 DES MOINES AREA MPO 55,768 0.008312% 525,817 892,417

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________71 (Continued)













Total Proportionate


Pension Expense





9,130,698 120,588 3,137,527 2,562,631 5,820,746 497,092 3,166,945 3,664,037 2,979,951 249,402 3,294 85,701 69,998 158,993 13,578 86,504 100,082 81,396 360,014 4,755 123,709 101,042 229,506 19,600 124,869 144,469 117,496 496,286 6,554 170,536 139,288 316,378 27,019 172,135 199,154 161,971

2,486,622 32,840 854,463 697,898 1,585,201 135,376 862,475 997,851 811,549 549,649 7,259 188,872 154,265 350,396 29,924 190,643 220,567 179,387

1,196,677 15,804 411,207 335,861 762,872 65,149 415,062 480,211 390,555 2,619,866 34,600 900,249 735,294 1,670,143 142,630 908,690 1,051,320 855,036 5,508,721 72,753 1,892,929 1,546,083 3,511,765 299,905 1,910,677 2,210,582 1,797,860

13,368,246 176,552 4,593,650 3,751,946 8,522,148 727,791 4,636,722 5,364,513 4,362,943 1,119,273 14,782 384,609 314,136 713,527 60,935 388,215 449,150 365,293

107,011 1,413 36,772 30,034 68,219 5,826 37,116 42,942 34,925 2,604,300 34,395 894,900 730,926 1,660,221 141,783 903,291 1,045,074 849,955

21,592,213 285,165 7,419,602 6,060,093 13,764,860 1,175,518 7,489,171 8,664,689 7,046,967 25,206,369 332,897 8,661,514 7,074,445 16,068,856 1,372,279 8,742,726 10,115,005 8,226,506

150,200 1,984 51,612 42,155 95,751 8,177 52,096 60,273 49,020 1,230,337 16,249 422,773 345,308 784,330 66,982 426,737 493,719 401,540

90,760 1,199 31,187 25,473 57,859 4,941 31,480 36,421 29,621 6,056,189 79,983 2,081,052 1,699,736 3,860,771 329,710 2,100,565 2,430,275 1,976,535

110,037 1,453 37,811 30,883 70,147 5,991 38,166 44,157 35,912 25,644,462 338,683 8,812,053 7,197,401 16,348,137 1,396,129 8,894,677 10,290,806 8,369,485 3,135,111 41,405 1,077,299 879,904 1,998,608 170,681 1,087,401 1,258,082 1,023,194 1,452,812 19,187 499,221 407,748 926,156 79,094 503,902 582,996 474,149

632,211 8,350 217,243 177,437 403,030 34,419 219,280 253,699 206,332 3,756,881 49,617 1,290,954 1,054,410 2,394,981 204,531 1,303,059 1,507,590 1,226,119

264,725 3,496 90,966 74,298 168,760 14,412 91,819 106,231 86,397 249,200 3,291 85,631 69,941 158,863 13,567 86,434 100,001 81,330 27,462 363 9,437 7,707 17,507 1,495 9,525 11,020 8,963 24,238 320 8,329 6,803 15,452 1,320 8,407 9,727 7,910

1,868,007 24,670 641,892 524,277 1,190,839 101,698 647,911 749,609 609,654 676,939 8,940 232,613 189,990 431,543 36,854 234,794 271,648 220,930 312,118 4,122 107,251 87,599 198,972 16,992 108,257 125,249 101,865

1,477,919 19,519 507,848 414,794 942,161 80,461 512,610 593,071 482,343 23,357 308 8,026 6,556 14,890 1,272 8,101 9,373 7,623 29,034 383 9,977 8,149 18,509 1,581 10,070 11,651 9,476

16,745,946 221,161 5,754,308 4,699,935 10,675,404 911,679 5,808,263 6,719,942 5,465,310 3,214,102 42,448 1,104,442 902,073 2,048,963 174,981 1,114,798 1,289,779 1,048,974

23,586,990 311,510 8,105,055 6,619,949 15,036,514 1,284,117 8,181,052 9,465,169 7,697,995 26,486,792 349,807 9,101,498 7,433,810 16,885,115 1,441,987 9,186,835 10,628,822 8,644,393 3,547,227 46,848 1,218,912 995,569 2,261,329 193,117 1,230,341 1,423,458 1,157,695

85,821,281 1,133,430 29,490,250 24,086,690 54,710,370 4,672,263 29,766,760 34,439,023 28,009,160 4,365,460 57,654 1,500,077 1,225,215 2,782,946 237,663 1,514,142 1,751,805 1,424,738

10,719,817 141,575 3,683,586 3,008,635 6,833,796 583,606 3,718,125 4,301,731 3,498,586 17,180,733 226,903 5,903,712 4,821,963 10,952,578 935,350 5,959,067 6,894,417 5,607,210 11,752,048 155,208 4,038,285 3,298,342 7,491,835 639,802 4,076,150 4,715,952 3,835,471 4,826,334 63,741 1,658,444 1,354,564 3,076,749 262,754 1,673,994 1,936,748 1,575,152

16,257,603 214,712 5,586,502 4,562,876 10,364,090 885,093 5,638,883 6,523,976 5,305,931 239,669 3,165 82,356 67,266 152,787 13,048 83,128 96,176 78,220 633,239 8,363 217,596 177,725 403,684 34,475 219,636 254,111 206,668 311,855 4,119 107,161 87,525 198,805 16,978 108,166 125,144 101,779 218,294 2,883 75,011 61,267 139,161 11,884 75,714 87,598 71,244

___________________________________________________________________________________________________


72



Contributions

Employer Allocation


Liability (NPL)







77701 DES MOINES WATER WORKS 1,481,097 0.220742% 13,964,723 23,700,942 77704 WEST DES MOINES WATER WORKS 250,481 0.037332% 2,361,697 4,008,275 77706 METRO WASTE AUTHORITY 478,677 0.071342% 4,513,276 7,659,936 78001 IOWA SCHOOL FOR THE DEAF 310,206 0.046233% 2,924,821 4,964,010 78003 4TH JUDICIAL DIST DEPT CORR SERVICES 336,453 0.050145% 3,172,297 5,384,026 78201 POTTAWATTAMIE COUNTY 1,386,858 0.206697% 13,076,184 22,192,911 78203 E POTTAWATTAMIE CO AGR EXT DIST 10,238 0.001526% 96,533 163,836 78204 WEST POTTAWATTAMIE CO EXT SERVICE 8,520 0.001270% 80,336 136,346 78205 POTTAWATTAMIE COUNTY ASSESSOR 79,994 0.011922% 754,231 1,280,081 78301 CITY OF COUNCIL BLUFFS 1,443,225 0.215098% 13,607,641 23,094,901 78302 CITY OF MCCLELLAND 313 0.000047% 2,953 5,012 78303 CITY OF MINDEN 11,451 0.001707% 107,972 183,250 78304 CITY OF WALNUT 17,943 0.002674% 169,182 287,136 78305 CITY OF CARSON 13,872 0.002068% 130,798 221,990 78307 CITY OF OAKLAND 27,626 0.004117% 260,473 442,075 78309 CITY OF NEOLA 13,622 0.002030% 128,440 217,988 78310 CITY OF UNDERWOOD 12,122 0.001807% 114,295 193,981 78311 CITY OF AVOCA 34,104 0.005083% 321,559 545,749 78313 CITY OF CARTER LAKE 50,697 0.007556% 478,003 811,267 78314 CITY OF MACEDONIA 5,763 0.000859% 54,341 92,227 78317 CITY OF HANCOCK 5,652 0.000842% 53,294 90,450 78318 CITY OF TREYNOR 17,460 0.002602% 164,627 279,404 78322 CITY OF CRESCENT 8,977 0.001338% 84,643 143,657 78501 COUNCIL BLUFFS COMMUNITY SCHOOL DISTRICT 6,210,076 0.925548% 58,552,554 99,375,450 78551 UNDERWOOD COMMUNITY SCHOOL DISTRICT 423,140 0.063065% 3,989,632 6,771,207 78553 TREYNOR COMMUNITY SCHOOL DISTRICT 414,904 0.061837% 3,911,980 6,639,417 78554 TRI-CENTER COMMUNITY SCHOOL DISTRICT 413,686 0.061656% 3,900,499 6,619,930 78558 LEWIS CENTRAL COMMUNITY SCHOOL DISTRICT 1,839,181 0.274111% 17,340,969 29,431,108 78560 IOWA WESTERN COMMUNITY COLLEGE 985,598 0.146893% 9,292,844 15,771,824 78563 RIVERSIDE COMMUNITY SCHOOL DISTRICT 430,803 0.064207% 4,061,881 6,893,829 78701 COUNCIL BLUFFS WATER WORKS 251,054 0.037417% 2,367,093 4,017,432 79201 POWESHIEK COUNTY 234,355 0.034928% 2,209,649 3,750,219 79203 POWESHIEK COUNTY AGRICULTURAL EXT. DIST 12,318 0.001836% 116,143 197,117 79204 POWESHIEK CO ASSESSOR 23,680 0.003529% 223,274 378,940 79206 POWESHIEK WATER ASSOCIATION 97,895 0.014590% 923,020 1,566,550 79207 POWESHIEK COUNTY SOIL & WATER CONS DIST 4,621 0.000689% 43,569 73,945 79301 CITY OF GRINNELL 194,674 0.029014% 1,835,509 3,115,227 79302 CITY OF DEEP RIVER 3,795 0.000566% 35,777 60,721 79303 CITY OF BROOKLYN 24,507 0.003652% 231,066 392,166 79304 CITY OF MONTEZUMA 44,356 0.006611% 418,219 709,802 79308 CITY OF MALCOM 6,471 0.000964% 61,011 103,547 79311 CITY OF SEARSBORO 533 0.000079% 5,027 8,531 79312 CITY OF GUERNSEY 351 0.000052% 3,307 5,613 79313 CITY OF HARTWICK 422 0.000063% 3,978 6,752 79314 GRINNELL LOW RENT HOUSING AUTHORITY 5,330 0.000794% 50,259 85,299 79538 MONTEZUMA COMMUNITY SCHOOL DISTRICT 304,093 0.045322% 2,867,179 4,866,179 79541 GRINNELL NEWBURG COMMUNITY SCHOOL DIST 1,052,546 0.156871% 9,924,077 16,843,153 79543 BROOKLYN GUERNSEY MALCOM COMM SCH DIST 352,087 0.052475% 3,319,698 5,634,194 79701 MONTEZUMA MUNICIPAL LIGHT AND POWER 22,599 0.003368% 213,073 361,628 79702 BROOKLYN MUNICIPAL UTILITIES 19,918 0.002969% 187,797 318,730 80201 RINGGOLD COUNTY 217,165 0.032366% 2,047,566 3,475,130

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________73 (Continued)













Total Proportionate


Pension Expense





5,797,483 76,567 1,992,154 1,627,128 3,695,849 315,625 2,010,833 2,326,458 1,892,102 980,463 12,949 336,911 275,178 625,038 53,378 340,070 393,448 319,990

1,873,696 24,746 643,847 525,873 1,194,466 102,007 649,884 751,891 611,511 1,214,246 16,036 417,244 340,791 774,071 66,106 421,156 487,262 396,289 1,316,986 17,393 452,548 369,627 839,568 71,699 456,791 528,490 429,820 5,428,604 71,695 1,865,398 1,523,598 3,460,691 295,543 1,882,889 2,178,432 1,771,713

40,076 529 13,771 11,248 25,548 2,182 13,900 16,082 13,079 33,352 440 11,460 9,361 21,261 1,816 11,568 13,384 10,885

313,120 4,135 107,596 87,881 199,612 17,047 108,605 125,652 102,192 5,649,240 74,609 1,941,214 1,585,522 3,601,345 307,555 1,959,416 2,266,971 1,843,721

1,226 16 421 344 781 67 425 492 400 44,825 592 15,403 12,581 28,576 2,440 15,547 17,987 14,629 70,236 928 24,135 19,713 44,776 3,824 24,361 28,185 22,923 54,301 717 18,659 15,240 34,616 2,956 18,834 21,790 17,722

108,136 1,428 37,158 30,350 68,936 5,887 37,507 43,394 35,292 53,322 704 18,323 14,965 33,992 2,903 18,495 21,398 17,403 47,450 627 16,305 13,317 30,249 2,583 16,458 19,041 15,486

133,496 1,763 45,872 37,467 85,102 7,268 46,302 53,570 43,568 198,444 2,621 68,190 55,695 126,506 10,804 68,829 79,633 64,765 22,560 298 7,752 6,332 14,382 1,228 7,825 9,053 7,363 22,125 292 7,603 6,210 14,105 1,205 7,674 8,879 7,221 68,345 903 23,485 19,182 43,570 3,721 23,705 27,426 22,306 35,140 464 12,075 9,862 22,401 1,913 12,188 14,101 11,468

24,308,212 321,035 8,352,885 6,822,367 15,496,287 1,323,381 8,431,204 9,754,585 7,933,378 1,656,304 21,875 569,146 464,860 1,055,881 90,172 574,482 664,654 540,562 1,624,067 21,449 558,068 455,812 1,035,329 88,417 563,301 651,718 530,040 1,619,300 21,386 556,430 454,474 1,032,290 88,158 561,648 649,806 528,485 7,199,138 95,078 2,473,796 2,020,518 4,589,392 391,934 2,496,992 2,888,926 2,349,555 3,857,943 50,951 1,325,682 1,082,774 2,459,407 210,033 1,338,112 1,548,145 1,259,102 1,686,298 22,271 579,452 473,278 1,075,001 91,805 584,886 676,691 550,351

982,703 12,978 337,680 275,807 626,465 53,500 340,847 394,347 320,721 917,340 12,115 315,220 257,462 584,797 49,942 318,176 368,118 299,389 48,217 637 16,568 13,533 30,738 2,625 16,724 19,349 15,736 92,693 1,224 31,851 26,015 59,090 5,046 32,150 37,196 30,252

383,194 5,061 131,674 107,548 244,283 20,862 132,909 153,771 125,061 18,088 239 6,215 5,077 11,531 985 6,274 7,259 5,903

762,015 10,064 261,847 213,868 485,779 41,485 264,302 305,787 248,696 14,853 196 5,104 4,169 9,469 809 5,152 5,961 4,848 95,928 1,267 32,963 26,923 61,153 5,222 33,272 38,494 31,308

173,625 2,293 59,662 48,730 110,685 9,452 60,221 69,673 56,665 25,329 335 8,704 7,109 16,148 1,379 8,785 10,164 8,266 2,087 28 717 586 1,331 114 724 838 681 1,373 18 472 385 875 75 476 551 448 1,652 22 568 464 1,054 90 573 663 539

20,865 276 7,170 5,856 13,302 1,136 7,237 8,373 6,810 1,190,315 15,720 409,021 334,075 758,816 64,803 412,856 477,659 388,479 4,120,001 54,412 1,415,731 1,156,324 2,626,467 224,300 1,429,005 1,653,305 1,344,629 1,378,179 18,201 473,575 386,801 878,577 75,031 478,016 553,047 449,791

88,458 1,168 30,396 24,827 56,391 4,816 30,681 35,497 28,870 77,964 1,030 26,790 21,882 49,702 4,245 27,042 31,287 25,445

850,051 11,226 292,098 238,576 541,900 46,278 294,837 341,115 277,428

___________________________________________________________________________________________________


74



Contributions

Employer Allocation


Liability (NPL)







80203 RINGGOLD COUNTY HOSPITAL 568,202 0.084685% 5,357,368 9,092,531 80204 RINGGOLD COUNTY EXTENSION 4,835 0.000721% 45,585 77,367 80207 SUN VALLEY SANITARY DISTRICT 7,106 0.001059% 67,003 113,718 80301 CITY OF DIAGONAL 5,840 0.000870% 55,062 93,451 80303 CITY OF MOUNT AYR 32,591 0.004857% 307,286 521,527 80307 CITY OF KELLERTON 3,001 0.000447% 28,292 48,017 80308 CITY OF TINGLEY 708 0.000106% 6,679 11,336 80309 CITY OF BENTON 45 0.000007% 421 715 80310 CITY OF REDDING 107 0.000016% 1,010 1,715 80315 LOW RENT HOUSING AGENCY OF MT AYR 4,673 0.000697% 44,064 74,785 80552 MOUNT AYR COMMUNITY SCHOOL DISTRICT 417,846 0.062276% 3,939,714 6,686,487 80553 DIAGONAL COMM SCH DIST 103,272 0.015392% 973,711 1,652,583 81201 SAC COUNTY 259,709 0.038707% 2,448,699 4,155,934 81203 SAC CO AGRI EXT DIST 8,162 0.001217% 76,960 130,616 81204 SAC COUNTY ASSESSOR 18,201 0.002713% 171,606 291,251 81207 SAC CO SOIL & WATER CONS DIST 6,032 0.000899% 56,876 96,530 81301 CITY OF ODEBOLT 16,114 0.002402% 151,930 257,856 81303 CITY OF SCHALLER 12,272 0.001829% 115,706 196,377 81304 CITY OF AUBURN 7,211 0.001075% 67,992 115,395 81305 CITY OF LAKE VIEW 44,427 0.006621% 418,890 710,940 81306 CITY OF SAC CITY 84,949 0.012661% 800,955 1,359,382 81307 CITY OF EARLY 11,927 0.001778% 112,456 190,860 81309 CITY OF LYTTON 6,575 0.000980% 61,994 105,216 81311 CITY OF WALL LAKE 31,003 0.004621% 292,316 496,118 81316 CITY OF NEMAHA 196 0.000029% 1,852 3,144 81547 ODEBOLT ARTHUR COMMUNITY SCHOOL DISTRICT 196,167 0.029237% 1,849,585 3,139,117 81548 SCHALLER-CRESTLAND COMM SCH DIST 201,604 0.030047% 1,900,854 3,226,131 81601 SAC COUNTY SOLID WASTE AGENCY 8,622 0.001285% 81,297 137,978 82201 SCOTT COUNTY 2,017,877 0.300744% 19,025,828 32,290,654 82205 SCOTT CO AGR EXT DIST 42,118 0.006277% 397,116 673,986 82211 WASTE COMMISSION OF SCOTT COUNTY 240,996 0.035918% 2,272,261 3,856,483 82301 CITY OF DAVENPORT 2,851,730 0.425021% 26,887,925 45,634,211 82303 CITY OF ELDRIDGE 129,434 0.019291% 1,220,384 2,071,237 82304 CITY OF WALCOTT 39,138 0.005833% 369,015 626,293 82305 CITY OF BUFFALO 28,276 0.004214% 266,606 452,484 82308 CITY OF BETTENDORF 1,155,155 0.172164% 10,891,540 18,485,132 82309 CITY OF PRINCETON 12,161 0.001813% 114,666 194,611 82311 CITY OF LE CLAIRE 65,383 0.009745% 616,477 1,046,285 82312 CITY OF LONG GROVE 23,827 0.003551% 224,660 381,294 82316 CITY OF BLUE GRASS 27,196 0.004053% 256,418 435,194 82317 CITY OF DIXON 1,623 0.000242% 15,303 25,972 82319 CITY OF RIVERDALE 8,045 0.001199% 75,856 128,743 82320 CITY OF DONAHUE 942 0.000140% 8,878 15,068 82321 CITY OF MAYSVILLE 620 0.000092% 5,845 9,921 82322 CITY OF NEW LIBERTY 643 0.000096% 6,062 10,289 82324 CITY OF MCCAUSLAND 3,197 0.000476% 30,142 51,158 82326 CITY OF PANORAMA PARK 581 0.000087% 5,478 9,298 82501 DAVENPORT COMMUNITY SCHOOL DISTRICT 10,839,205 1.615472% 102,198,921 173,452,106 82520 BETTENDORF COMMUNITY SCHOOL DISTRICT 2,668,603 0.397728% 25,161,291 42,703,767 82550 NORTH SCOTT COMMUNITY SCHOOL DISTRICT 1,917,982 0.285856% 18,083,956 30,692,107 82552 PLEASANT VALLEY COMMUNITY SCHOOL DIST 2,660,622 0.396538% 25,086,036 42,576,044

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________75 (Continued)













Total Proportionate


Pension Expense





2,224,122 29,374 764,262 624,225 1,417,861 121,085 771,428 892,513 725,878 18,925 250 6,503 5,311 12,064 1,030 6,564 7,594 6,176 27,816 367 9,558 7,807 17,732 1,514 9,648 11,162 9,078 22,859 302 7,855 6,416 14,573 1,244 7,929 9,173 7,460

127,571 1,685 43,836 35,804 81,325 6,945 44,247 51,192 41,635 11,745 155 4,036 3,296 7,487 639 4,074 4,713 3,833 2,773 37 953 778 1,768 151 962 1,113 905

175 2 60 49 111 10 61 71 57 419 6 144 118 268 23 145 168 137

18,293 242 6,286 5,134 11,662 996 6,345 7,341 5,970 1,635,580 21,601 562,025 459,044 1,042,670 89,044 567,294 656,338 533,798

404,238 5,339 138,906 113,454 257,699 22,007 140,208 162,215 131,930 1,016,582 13,426 349,322 285,315 648,063 55,345 352,597 407,942 331,778

31,950 422 10,979 8,967 20,368 1,739 11,082 12,821 10,427 71,243 941 24,481 19,995 45,417 3,879 24,710 28,589 23,251 23,612 312 8,114 6,627 15,053 1,285 8,190 9,475 7,706 63,074 833 21,674 17,702 40,209 3,434 21,877 25,311 20,585 48,036 634 16,506 13,482 30,622 2,615 16,661 19,276 15,677 28,227 373 9,699 7,922 17,994 1,537 9,790 11,327 9,212

173,903 2,297 59,757 48,808 110,862 9,468 60,318 69,786 56,756 332,518 4,392 114,261 93,325 211,978 18,103 115,333 133,436 108,523 46,686 617 16,043 13,103 29,763 2,542 16,193 18,735 15,237 25,737 340 8,844 7,223 16,407 1,401 8,927 10,328 8,400

121,355 1,603 41,701 34,060 77,364 6,607 42,092 48,699 39,606 769 10 264 216 490 42 267 309 251

767,859 10,141 263,855 215,508 489,504 41,804 266,329 308,133 250,603 789,143 10,422 271,169 221,482 503,073 42,962 273,711 316,673 257,550 33,751 446 11,598 9,472 21,516 1,837 11,706 13,543 11,015

7,898,611 104,316 2,714,152 2,216,833 5,035,301 430,015 2,739,601 3,169,616 2,577,839 164,864 2,177 56,651 46,271 105,099 8,975 57,182 66,157 53,806 943,334 12,458 324,152 264,757 601,367 51,357 327,191 378,548 307,872

11,162,577 147,422 3,835,729 3,132,900 7,116,051 607,711 3,871,694 4,479,405 3,643,087 506,645 6,691 174,095 142,195 322,981 27,583 175,728 203,311 165,352 153,197 2,023 52,642 42,997 97,662 8,340 53,136 61,476 49,998 110,682 1,462 38,033 31,064 70,559 6,026 38,390 44,416 36,123

4,521,645 59,717 1,553,746 1,269,050 2,882,513 246,166 1,568,314 1,814,480 1,475,712 47,604 629 16,358 13,360 30,347 2,592 16,511 19,103 15,536

255,932 3,380 87,944 71,830 163,154 13,933 88,769 102,702 83,527 93,268 1,232 32,049 26,177 59,458 5,078 32,350 37,428 30,440

106,453 1,406 36,580 29,877 67,863 5,795 36,923 42,718 34,743 6,353 84 2,183 1,783 4,050 346 2,204 2,550 2,073

31,492 416 10,821 8,839 20,076 1,714 10,923 12,637 10,278 3,686 49 1,267 1,034 2,350 201 1,278 1,479 1,203 2,427 32 834 681 1,547 132 842 974 792 2,517 33 865 706 1,604 137 873 1,010 821

12,514 165 4,300 3,512 7,977 681 4,340 5,021 4,084 2,274 30 782 638 1,450 124 789 913 742

42,428,090 560,341 14,579,310 11,907,911 27,047,562 2,309,860 14,716,009 17,025,869 13,847,092 10,445,761 137,956 3,589,414 2,931,718 6,659,088 568,686 3,623,070 4,191,756 3,409,143 7,507,591 99,152 2,579,788 2,107,088 4,786,028 408,727 2,603,977 3,012,704 2,450,224

10,414,519 137,543 3,578,678 2,922,950 6,639,171 566,985 3,612,233 4,179,218 3,398,946

___________________________________________________________________________________________________


76



Contributions

Employer Allocation


Liability (NPL)







82553 EASTERN IOWA COMMUNITY COLLEGE 1,370,213 0.204216% 12,919,243 21,926,551 82603 7TH JUDICIAL DIST DEPT CORR SERVICES 565,358 0.084261% 5,330,555 9,047,023 82604 AEA 9 - MISSISSIPPI BEND 2,050,302 0.305576% 19,331,548 32,809,522 82605 PARK VIEW WATER & SANITARY DISTRICT 16,807 0.002505% 158,467 268,950 82606 QUAD CITY GARAGE POLICY GROUP 88,137 0.013136% 831,013 1,410,395 83201 SHELBY COUNTY 302,130 0.045029% 2,848,670 4,834,766 83203 SHELBY COUNTY AG 10,242 0.001526% 96,569 163,897 83204 MYRTUE MEDICAL CENTER 1,373,687 0.204734% 12,951,995 21,982,138 83301 CITY OF HARLAN 111,178 0.016570% 1,048,261 1,779,109 83304 CITY OF SHELBY 18,608 0.002773% 175,449 297,773 83305 CITY OF ELK HORN 8,662 0.001291% 81,666 138,604 83306 CITY OF DEFIANCE 3,606 0.000537% 34,002 57,708 83307 CITY OF PANAMA 3,160 0.000471% 29,790 50,560 83308 CITY OF EARLING 5,128 0.000764% 48,350 82,060 83309 CITY OF IRWIN 5,213 0.000777% 49,151 83,419 83310 CITY OF PORTSMOUTH 2,375 0.000354% 22,398 38,013 83313 CITY OF KIRKMAN 214 0.000032% 2,021 3,430 83314 CITY OF WESTPHALIA 79 0.000012% 741 1,258 83315 CITY OF TENNANT 322 0.000048% 3,032 5,146 83531 HARLAN COMM SCH DIST 948,082 0.141302% 8,939,119 15,171,481 83701 HARLAN MUNICIPAL UTILITIES 157,115 0.023416% 1,481,377 2,514,195 84201 SIOUX COUNTY 425,450 0.063409% 4,011,415 6,808,177 84203 SIOUX COUNTY AGRI 9,014 0.001343% 84,993 144,250 84206 ROCK VALLEY RURAL WATER DIST 24,527 0.003656% 231,257 392,489 84301 CITY OF HAWARDEN 88,767 0.013230% 836,953 1,420,478 84302 CITY OF BOYDEN 13,618 0.002030% 128,404 217,927 84303 CITY OF ROCK VALLEY 73,087 0.010893% 689,109 1,169,557 84304 CITY OF SIOUX CENTER 281,486 0.041953% 2,654,031 4,504,424 84305 CITY OF MAURICE 5,019 0.000748% 47,320 80,311 84307 CITY OF ORANGE CITY 171,726 0.025594% 1,619,144 2,748,012 84308 CITY OF IRETON 9,258 0.001380% 87,288 148,146 84309 HAWARDEN REGIONAL HEALTHCARE 306,161 0.045630% 2,886,684 4,899,283 84311 CITY OF GRANVILLE 7,544 0.001124% 71,128 120,719 84312 CITY OF ALTON 37,309 0.005560% 351,769 597,023 84314 CITY OF HOSPERS 11,473 0.001710% 108,177 183,598 84317 CITY OF HULL 41,335 0.006161% 389,733 661,454 84318 CITY OF CHATSWORTH 45 0.000007% 421 715 84319 CITY OF MATLOCK 317 0.000047% 2,992 5,079 84320 ORANGE CITY AREA HEALTH SYSTEM 1,768,212 0.263534% 16,671,831 28,295,447 84404 SHERMAN TOWNSHIP - SIOUX COUNTY 113 0.000017% 1,069 1,815 84544 SIOUX CENTER COMM SCH DIST 855,175 0.127455% 8,063,139 13,684,767 84545 BOYDEN HULL COMM SCH DIST 397,034 0.059174% 3,743,487 6,353,449 84546 ROCK VALLEY COMM SCH DIST 528,172 0.078719% 4,979,943 8,451,965 84547 WEST SIOUX COMMUNITY SCHOOL DISTRICT 511,419 0.076222% 4,821,980 8,183,869 84548 MOC-FLOYD VALLEY COMM SCHOOL DISTRICT 892,592 0.133032% 8,415,930 14,283,524 84601 NORTHWEST IOWA AREA SOLID WASTE AGY 33,445 0.004985% 315,345 535,204 85001 IOWA STATE UNIV OF SCIENCE & TECH 4,722,561 0.703849% 44,527,309 75,571,791 85002 DEPT OF TRANSPORTATION 14,061,097 2.095663% 132,576,972 225,009,762 85006 2ND JUDICIAL DIST DEPT CORR SERVICES 769,154 0.114635% 7,252,075 12,308,229 85201 STORY COUNTY 1,011,989 0.150827% 9,541,679 16,194,147 85203 STORY CO AGR EXT DIST 21,073 0.003141% 198,688 337,213

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________77 (Continued)













Total Proportionate


Pension Expense





5,363,450 70,834 1,843,010 1,505,311 3,419,155 291,996 1,860,291 2,152,287 1,750,449 2,212,991 29,227 760,437 621,100 1,410,764 120,479 767,567 888,046 722,245 8,025,531 105,992 2,757,765 2,252,454 5,116,211 436,924 2,783,623 3,220,547 2,619,262

65,788 869 22,606 18,464 41,939 3,582 22,818 26,400 21,471 344,997 4,556 118,549 96,827 219,932 18,782 119,661 138,443 112,595

1,182,631 15,619 406,380 331,919 753,918 64,385 410,191 474,576 385,971 40,091 529 13,776 11,252 25,557 2,183 13,905 16,088 13,084

5,377,047 71,014 1,847,682 1,509,128 3,427,824 292,736 1,865,007 2,157,743 1,754,886 435,188 5,747 149,541 122,140 277,428 23,692 150,943 174,635 142,030 72,838 962 25,029 20,443 46,434 3,965 25,264 29,229 23,772 33,904 448 11,650 9,516 21,614 1,846 11,759 13,605 11,065 14,116 186 4,851 3,962 8,999 768 4,896 5,664 4,607 12,367 163 4,250 3,471 7,884 673 4,290 4,963 4,036 20,073 265 6,897 5,634 12,796 1,093 6,962 8,055 6,551 20,405 269 7,012 5,727 13,008 1,111 7,077 8,188 6,660 9,298 123 3,195 2,610 5,928 506 3,225 3,731 3,035

839 11 288 235 534 46 291 337 274 308 4 106 86 196 17 107 124 100

1,259 17 433 353 803 69 437 506 411 3,711,093 49,012 1,275,221 1,041,559 2,365,792 202,039 1,287,178 1,489,217 1,211,175

614,997 8,122 211,328 172,606 392,056 33,482 213,309 246,791 200,714 1,665,347 21,994 572,253 467,398 1,061,645 90,664 577,619 668,283 543,513

35,285 466 12,125 9,903 22,494 1,921 12,238 14,159 11,516 96,007 1,268 32,990 26,945 61,203 5,227 33,300 38,527 31,333

347,463 4,589 119,397 97,519 221,505 18,916 120,516 139,432 113,400 53,307 704 18,318 14,961 33,983 2,902 18,489 21,391 17,398

286,085 3,778 98,306 80,293 182,377 15,575 99,227 114,802 93,368 1,101,826 14,552 378,614 309,240 702,406 59,985 382,164 442,149 359,599

19,645 259 6,750 5,514 12,523 1,069 6,814 7,883 6,411 672,191 8,878 230,981 188,658 428,517 36,595 233,147 269,742 219,380 36,238 479 12,452 10,171 23,102 1,973 12,569 14,542 11,827

1,198,413 15,827 411,803 336,348 763,978 65,244 415,665 480,909 391,121 29,529 390 10,147 8,288 18,825 1,608 10,242 11,850 9,637

146,038 1,929 50,182 40,987 93,098 7,951 50,653 58,604 47,662 44,910 593 15,432 12,604 28,629 2,445 15,577 18,022 14,657

161,798 2,137 55,598 45,410 103,145 8,809 56,119 64,928 52,805 175 2 60 49 111 10 61 71 57

1,242 16 427 349 792 68 431 499 405 6,921,344 91,409 2,378,340 1,942,552 4,412,301 376,810 2,400,640 2,777,450 2,258,893

444 6 153 125 284 24 154 178 145 3,347,428 44,209 1,150,257 939,493 2,133,959 182,240 1,161,042 1,343,282 1,092,487 1,554,116 20,525 534,032 436,180 990,737 84,609 539,039 623,648 507,211 2,067,434 27,304 710,420 580,248 1,317,972 112,555 717,081 829,636 674,740 2,001,855 26,438 687,885 561,843 1,276,166 108,985 694,335 803,320 653,338 3,493,890 46,143 1,200,584 980,599 2,227,326 190,214 1,211,842 1,402,056 1,140,288

130,916 1,729 44,986 36,743 83,458 7,127 45,408 52,535 42,727 18,485,603 244,137 6,352,096 5,188,189 11,784,422 1,006,389 6,411,656 7,418,045 6,033,075 55,039,599 726,901 18,912,926 15,447,471 35,087,298 2,996,453 19,090,260 22,086,713 17,963,062 3,010,714 39,762 1,034,553 844,990 1,919,305 163,909 1,044,254 1,208,163 982,595 3,961,247 52,316 1,361,180 1,111,768 2,525,264 215,657 1,373,943 1,589,600 1,292,817

82,486 1,089 28,344 23,150 52,583 4,491 28,610 33,101 26,921

___________________________________________________________________________________________________


78



Contributions

Employer Allocation


Liability (NPL)







85204 STORY CO MEDICAL CENTER 877,938 0.130848% 8,277,762 14,049,025 85301 CITY OF HUXLEY 65,705 0.009793% 619,504 1,051,423 85302 CITY OF MAXWELL 13,501 0.002012% 127,299 216,053 85303 CITY OF AMES 2,274,313 0.338963% 21,443,670 36,394,216 85305 CITY OF STORY CITY 69,297 0.010328% 653,381 1,108,918 85308 CITY OF KELLEY 1,024 0.000153% 9,655 16,387 85310 CITY OF COLLINS 10,469 0.001560% 98,711 167,533 85311 CITY OF GILBERT 13,447 0.002004% 126,784 215,178 85312 CITY OF SLATER 30,839 0.004596% 290,772 493,498 85313 CITY OF CAMBRIDGE 11,321 0.001687% 106,743 181,164 85315 CITY OF COLO 14,836 0.002211% 139,879 237,402 85318 CITY OF NEVADA 144,973 0.021607% 1,366,900 2,319,903 85322 CITY OF ROLAND 20,525 0.003059% 193,524 328,449 85323 CITY OF ZEARING 7,753 0.001156% 73,105 124,073 85325 CITY OF MCCALLSBURG 2,505 0.000373% 23,615 40,080 85327 MARY GREELEY MEDICAL CENTER 5,455,998 0.813161% 51,442,626 87,308,473 85544 AMES COMMUNITY SCHOOL DISTRICT 2,968,498 0.442424% 27,988,886 47,502,763 85545 GILBERT COMMUNITY SCHOOL DISTRICT 843,166 0.125665% 7,949,901 13,492,580 85547 ROLAND STORY COMMUNITY SCHOOL DISTRICT 645,396 0.096190% 6,085,209 10,327,822 85548 BALLARD COMMUNITY SCHOOL DISTRICT 957,484 0.142703% 9,027,770 15,321,940 85549 COLLINS MAXWELL COMMUNITY SCHOOL DISTRIC 281,583 0.041967% 2,654,947 4,505,979 85550 NEVADA COMMUNITY SCHOOL DISTRICT 1,032,648 0.153906% 9,736,461 16,524,730 85551 COLO NESCO COMMUNITY SCHOOL DISTRICT 245,218 0.036547% 2,312,072 3,924,050 85701 STORY CITY MUNICIPAL ELECTRIC UTILITY 46,609 0.006947% 439,459 745,851 86201 TAMA COUNTY 467,115 0.069619% 4,404,255 7,474,906 86203 TAMA COUNTY AGRICULTURAL EXTENSION DIST 12,512 0.001865% 117,973 200,224 86206 TAMA COUNTY SOIL & WATER CONSER DISTRICT 1,117 0.000166% 10,528 17,868 86301 CITY OF TAMA 44,772 0.006673% 422,139 716,454 86302 CITY OF GLADBROOK 15,536 0.002315% 146,484 248,612 86303 CITY OF TRAER 15,182 0.002263% 143,142 242,941 86304 CITY OF ELBERON 2,188 0.000326% 20,634 35,019 86305 CITY OF GARWIN 4,249 0.000633% 40,064 67,997 86306 CITY OF DYSART 22,596 0.003368% 213,045 361,580 86307 CITY OF CHELSEA 3,928 0.000585% 37,037 62,860 86308 CITY OF TOLEDO 39,040 0.005819% 368,096 624,732 86309 CITY OF CLUTIER 3,370 0.000502% 31,774 53,927 86315 CITY OF MONTOUR 3,906 0.000582% 36,833 62,512 86319 CITY OF VINING 163 0.000024% 1,533 2,601 86320 CITY OF LINCOLN 456 0.000068% 4,298 7,294 86586 SOUTH TAMA COMMUNITY SCHOOL DISTRICT 997,703 0.148697% 9,406,982 15,965,539 86591 NORTH TAMA COUNTY COMMUNITY SCHOOL DIST 293,665 0.043768% 2,768,860 4,699,311 86594 GMG COMMUNITY SCHOOL DISTRICT 264,565 0.039431% 2,494,486 4,233,644 86701 TRAER MUNICIPAL UTILITIES 47,589 0.007093% 448,704 761,540 87201 TAYLOR COUNTY 215,628 0.032137% 2,033,077 3,450,539 87203 TAYLOR COUNTY AGRICULTURAL EXTENSION OFF 8,172 0.001218% 77,048 130,766 87205 TAYLOR CO SOIL & WATER CONS DIST 4,366 0.000651% 41,170 69,874 87301 CITY OF BEDFORD 33,896 0.005052% 319,597 542,420 87305 CITY OF NEW MARKET 5,814 0.000866% 54,813 93,029 87306 CITY OF CLEARFIELD 6,830 0.001018% 64,401 109,302 87307 CITY OF GRAVITY 429 0.000064% 4,041 6,859 87308 CITY OF BLOCKTON 1,212 0.000181% 11,429 19,398

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________79 (Continued)













Total Proportionate


Pension Expense





3,436,530 45,386 1,180,874 964,500 2,190,760 187,091 1,191,946 1,379,037 1,121,567 257,189 3,397 88,376 72,183 163,956 14,002 89,205 103,207 83,938 52,849 698 18,160 14,833 33,691 2,877 18,330 21,207 17,248

8,902,383 117,572 3,059,072 2,498,552 5,675,196 484,662 3,087,755 3,572,417 2,905,436 271,252 3,582 93,209 76,130 172,921 14,767 94,083 108,850 88,528

4,008 53 1,377 1,125 2,555 218 1,390 1,608 1,308 40,980 541 14,082 11,502 26,125 2,231 14,214 16,445 13,375 52,635 695 18,087 14,773 33,555 2,866 18,256 21,122 17,178

120,715 1,594 41,480 33,880 76,954 6,572 41,869 48,441 39,397 44,315 585 15,228 12,437 28,250 2,413 15,370 17,783 14,463 58,071 767 19,955 16,298 37,020 3,161 20,142 23,303 18,952

567,471 7,495 194,997 159,267 361,759 30,894 196,825 227,719 185,203 80,342 1,061 27,607 22,549 51,217 4,374 27,866 32,240 26,221 30,350 401 10,429 8,518 19,348 1,652 10,527 12,179 9,905 9,804 129 3,369 2,752 6,250 534 3,400 3,934 3,200

21,356,510 282,052 7,338,609 5,993,941 13,614,602 1,162,686 7,407,419 8,570,105 6,970,042 11,619,643 153,459 3,992,788 3,261,181 7,407,428 632,594 4,030,226 4,662,820 3,792,258 3,300,418 43,588 1,134,103 926,299 2,103,990 179,681 1,144,736 1,324,417 1,077,145 2,526,287 33,364 868,093 709,030 1,610,487 137,536 876,232 1,013,768 824,495 3,747,897 49,498 1,287,867 1,051,889 2,389,254 204,042 1,299,943 1,503,985 1,223,187 1,102,207 14,557 378,745 309,346 702,648 60,006 382,296 442,302 359,723 4,042,111 53,384 1,388,966 1,134,463 2,576,813 220,060 1,401,990 1,622,050 1,319,208

959,861 12,677 329,831 269,396 611,904 52,257 332,924 385,181 313,266 182,442 2,409 62,692 51,204 116,305 9,932 63,279 73,211 59,543

1,828,436 24,148 628,294 513,171 1,165,613 99,543 634,185 733,728 596,739 48,977 647 16,830 13,746 31,223 2,666 16,987 19,653 15,984 4,371 58 1,502 1,227 2,787 238 1,516 1,754 1,426

175,252 2,315 60,221 49,186 111,722 9,541 60,785 70,326 57,196 60,813 803 20,897 17,068 38,768 3,311 21,093 24,404 19,847 59,426 785 20,420 16,678 37,883 3,235 20,612 23,847 19,395 8,566 113 2,944 2,404 5,461 466 2,971 3,437 2,796

16,633 220 5,715 4,668 10,603 906 5,769 6,675 5,428 88,446 1,168 30,392 24,823 56,383 4,815 30,677 35,492 28,866 15,376 203 5,284 4,315 9,802 837 5,333 6,170 5,018

152,816 2,018 52,511 42,889 97,418 8,320 53,003 61,323 49,874 13,191 174 4,533 3,702 8,409 718 4,575 5,293 4,305 15,291 202 5,254 4,292 9,748 832 5,304 6,136 4,991

636 8 219 179 406 35 221 256 208 1,784 24 613 501 1,138 97 619 716 582

3,905,328 51,577 1,341,964 1,096,073 2,489,614 212,613 1,354,547 1,567,160 1,274,567 1,149,498 15,181 394,995 322,619 732,795 62,581 398,699 461,280 375,157 1,035,591 13,677 355,854 290,650 660,181 56,379 359,190 415,569 337,982

186,280 2,460 64,010 52,282 118,752 10,141 64,611 74,752 60,796 844,036 11,147 290,031 236,888 538,066 45,951 292,750 338,701 275,465 31,987 422 10,991 8,977 20,390 1,741 11,094 12,835 10,439 17,092 226 5,873 4,797 10,896 931 5,928 6,859 5,578

132,681 1,752 45,592 37,238 84,582 7,223 46,020 53,243 43,303 22,756 301 7,819 6,387 14,507 1,239 7,893 9,132 7,427 26,736 353 9,187 7,504 17,044 1,456 9,273 10,729 8,726 1,678 22 577 471 1,070 91 582 673 548 4,745 63 1,630 1,332 3,025 258 1,646 1,904 1,549

___________________________________________________________________________________________________


80



Contributions

Employer Allocation


Liability (NPL)







87309 CITY OF CONWAY 80 0.000012% 758 1,286 87310 CITY OF LENOX 31,329 0.004669% 295,390 501,336 87313 CITY OF SHARPSBURG 100 0.000015% 939 1,593 87314 LOW RENT HOUSING AGENCY OF LENOX 5,657 0.000843% 53,335 90,520 87562 BEDFORD COMMUNITY SCHOOL DISTRICT 314,193 0.046827% 2,962,413 5,027,810 87563 LENOX COMMUNITY SCHOOL DISTRICT 292,317 0.043567% 2,756,148 4,677,736 87703 LENOX MUNICIPAL LIGHT AND WATER 36,138 0.005386% 340,728 578,284 88201 UNION COUNTY 199,820 0.029781% 1,884,027 3,197,572 88203 UNION COUNTY AGRI 6,882 0.001026% 64,891 110,134 88204 GREATER REGIONAL MEDICAL CENTER 1,876,506 0.279674% 17,692,890 30,028,390 88205 UNION COUNTY ASSESSOR 12,369 0.001844% 116,627 197,939 88301 CITY OF CRESTON 111,828 0.016667% 1,054,382 1,789,499 88302 CITY OF LORIMOR 5,227 0.000779% 49,281 83,639 88306 CITY OF AFTON 8,828 0.001316% 83,234 141,265 88309 CITY OF CROMWELL 321 0.000048% 3,031 5,144 88310 CITY OF ARISPE 268 0.000040% 2,526 4,288 88311 AFTON HOUSING COMMISSION 5,725 0.000853% 53,980 91,614 88312 CITY OF SHANNON CITY 107 0.000016% 1,010 1,715 88313 CITY OF THAYER 134 0.000020% 1,263 2,144 88532 CRESTON COMMUNITY SCHOOL DISTRICT 935,786 0.139469% 8,823,189 14,974,725 88533 EAST UNION COMMUNITY SCHOOL DISTRICT 342,880 0.051103% 3,232,889 5,486,862 88535 SOUTHWESTERN COMMUNITY COLLEGE 390,283 0.058168% 3,679,839 6,245,426 88601 SOUTHERN IA COUNCIL OF GOVERNM'TS 34,172 0.005093% 322,198 546,834 88603 SO IOWA REGIONAL HOUSING AUTHORITY 44,900 0.006692% 423,342 718,497 88605 SOUTHERN IOWA RURAL WATER ASSOCIATION 113,494 0.016915% 1,070,093 1,816,163 88701 CRESTON CITY WATER WORKS 90,412 0.013475% 852,459 1,446,793 89201 VAN BUREN COUNTY 174,715 0.026040% 1,647,325 2,795,842 89203 VAN BUREN COUNTY AGRICULTURAL EXT DIST 4,662 0.000695% 43,952 74,596 89204 VAN BUREN COUNTY HOSPITAL 605,326 0.090218% 5,707,397 9,686,600 89207 VAN BUREN CO SOIL & WATER CONS DISTRICT 129 0.000019% 1,221 2,071 89301 CITY OF FARMINGTON 11,439 0.001705% 107,859 183,058 89302 CITY OF BONAPARTE 5,220 0.000778% 49,221 83,537 89303 CITY OF MILTON 4,227 0.000630% 39,855 67,643 89304 CITY OF STOCKPORT 3,182 0.000474% 30,000 50,916 89305 CITY OF KEOSAUQUA 26,954 0.004017% 254,142 431,330 89306 CITY OF CANTRIL 2,236 0.000333% 21,082 35,780 89308 CITY OF BIRMINGHAM 3,993 0.000595% 37,646 63,892 89546 VAN BUREN COMMUNITY SCHOOL DISTRICT 429,467 0.064008% 4,049,287 6,872,454 89547 HARMONY COMMUNITY SCHOOL DISTRICT 113,635 0.016936% 1,071,426 1,818,425 89701 KEOSAUQUA LIGHT AND POWER 13,155 0.001961% 124,030 210,503 90201 WAPELLO COUNTY 422,036 0.062900% 3,979,222 6,753,539 90203 WAPELLO COUNTY AGRICULTURAL EXT DISTRICT 14,805 0.002207% 139,591 236,914 90210 WAPELLO COUNTY SOIL & WATER 6,286 0.000937% 59,271 100,595 90301 CITY OF OTTUMWA 593,542 0.088461% 5,596,287 9,498,024 90302 CITY OF AGENCY 8,771 0.001307% 82,695 140,350 90304 CITY OF ELDON 12,905 0.001923% 121,678 206,513 90308 CITY OF EDDYVILLE 12,143 0.001810% 114,488 194,309 90309 CITY OF BLAKESBURG 3,395 0.000506% 32,014 54,334 90312 CITY OF CHILLICOTHE 354 0.000053% 3,335 5,660 90313 CITY OF KIRKVILLE 1,038 0.000155% 9,788 16,613 90315 EDDYVILLE PUBLIC LIBRARY 2,554 0.000381% 24,080 40,869

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________81 (Continued)













Total Proportionate


Pension Expense





315 4 108 88 200 17 109 126 103 122,632 1,620 42,139 34,418 78,177 6,676 42,534 49,210 40,023

390 5 134 109 248 21 135 156 127 22,142 292 7,609 6,214 14,115 1,205 7,680 8,885 7,226

1,229,852 16,242 422,606 345,171 784,019 66,955 426,569 493,524 401,382 1,144,220 15,112 393,182 321,138 729,432 62,293 396,868 459,161 373,435

141,454 1,868 48,607 39,701 90,176 7,701 49,063 56,764 46,166 782,158 10,330 268,768 219,521 498,619 42,582 271,288 313,870 255,270 26,940 356 9,257 7,561 17,174 1,467 9,344 10,811 8,792

7,345,239 97,007 2,524,000 2,061,523 4,682,530 399,888 2,547,666 2,947,554 2,397,237 48,418 639 16,638 13,589 30,866 2,636 16,794 19,430 15,802

437,729 5,781 150,414 122,853 279,048 23,831 151,825 175,656 142,860 20,459 270 7,030 5,742 13,042 1,114 7,096 8,210 6,677 34,555 456 11,874 9,698 22,028 1,881 11,985 13,866 11,278 1,258 17 432 353 802 69 436 505 411 1,049 14 360 294 668 57 364 421 342

22,410 296 7,701 6,290 14,287 1,220 7,773 8,993 7,314 419 6 144 118 268 23 145 168 137 524 7 180 147 334 29 182 211 171

3,662,965 48,376 1,258,683 1,028,052 2,335,111 199,418 1,270,484 1,469,902 1,195,468 1,342,140 17,725 461,192 376,687 855,604 73,069 465,516 538,585 438,029 1,527,693 20,176 524,952 428,764 973,892 83,170 529,874 613,044 498,587

133,761 1,767 45,964 37,542 85,273 7,282 46,394 53,676 43,655 175,751 2,321 60,392 49,327 112,040 9,568 60,959 70,527 57,359 444,251 5,867 152,655 124,684 283,206 24,186 154,087 178,273 144,989 353,900 4,674 121,608 99,326 225,608 19,267 122,749 142,016 115,501 683,891 9,032 235,001 191,941 435,974 37,232 237,205 274,437 223,199 18,247 241 6,270 5,121 11,632 993 6,329 7,322 5,955

2,369,437 31,293 814,196 665,009 1,510,498 128,996 821,830 950,826 773,304 507 7 174 142 323 28 176 204 165

44,778 591 15,387 12,567 28,545 2,438 15,531 17,969 14,614 20,434 270 7,022 5,735 13,027 1,112 7,087 8,199 6,669 16,546 219 5,686 4,644 10,549 901 5,739 6,640 5,400 12,454 164 4,280 3,495 7,939 678 4,320 4,998 4,065

105,507 1,393 36,255 29,612 67,260 5,744 36,595 42,339 34,434 8,752 116 3,007 2,456 5,579 476 3,036 3,512 2,856

15,629 206 5,370 4,386 9,962 851 5,421 6,272 5,101 1,681,070 22,202 577,656 471,811 1,071,669 91,520 583,072 674,592 548,644

444,805 5,874 152,846 124,839 283,559 24,216 154,279 178,495 145,169 51,491 680 17,694 14,452 32,826 2,803 17,859 20,662 16,805

1,651,982 21,817 567,661 463,647 1,053,125 89,937 572,983 662,920 539,151 57,951 765 19,914 16,265 36,944 3,155 20,100 23,255 18,913 24,606 325 8,455 6,906 15,686 1,340 8,535 9,875 8,031

2,323,310 30,684 798,345 652,063 1,481,092 126,485 805,831 932,316 758,250 34,331 453 11,797 9,635 21,885 1,869 11,908 13,777 11,204 50,515 667 17,358 14,178 32,203 2,750 17,521 20,271 16,486 47,530 628 16,332 13,340 30,300 2,588 16,486 19,074 15,512 13,291 176 4,567 3,730 8,473 724 4,610 5,334 4,338 1,384 18 476 389 883 75 480 555 452 4,064 54 1,396 1,140 2,590 221 1,409 1,630 1,326 9,997 132 3,435 2,806 6,373 544 3,467 4,011 3,263

___________________________________________________________________________________________________


82



Contributions

Employer Allocation


Liability (NPL)







90316 OTTUMWA HOUSING AUTHORITY 61,550 0.009173% 580,328 984,933 90320 EDDYVILLE COMMUNITY FIRE AGENCY 474 0.000071% 4,466 7,580 90546 CARDINAL COMMUNITY SCHOOL DISTRICT 448,862 0.066898% 4,232,161 7,182,827 90549 OTTUMWA COMMUNITY SCHOOL DISTRICT 2,688,574 0.400705% 25,349,592 43,023,351 90551 INDIAN HILLS COMMUNITY COLLEGE 1,288,980 0.192109% 12,153,321 20,626,628 90602 AREA XV REGIONAL PLANNING COMMISSION 23,121 0.003446% 217,998 369,986 90604 AREA XV MULTI-COUNTY HOUSING AGY 29,159 0.004346% 274,929 466,609 90701 OTTUMWA WATERWORKS 152,786 0.022771% 1,440,564 2,444,926 90702 EDDYVILLE WATER DEPARTMENT 27 0.000004% 253 429 91201 WARREN COUNTY 637,335 0.094988% 6,009,200 10,198,819 91203 WARREN COUNTY AGRI. EXTENSION DISTRICT 10,479 0.001562% 98,801 167,685 91206 WARREN CTY HOUSING AUTHORITY 7,993 0.001191% 75,362 127,904 91301 CITY OF INDIANOLA 379,976 0.056632% 3,582,657 6,080,489 91303 CITY OF CARLISLE 90,670 0.013513% 854,898 1,450,933 91304 CITY OF LACONA 4,857 0.000724% 45,791 77,717 91305 CITY OF MILO 10,709 0.001596% 100,967 171,362 91306 CITY OF NEW VIRGINIA 3,416 0.000509% 32,212 54,671 91307 CITY OF NORWALK 198,345 0.029561% 1,870,127 3,173,981 91308 CITY OF CUMMING 4,163 0.000620% 39,253 66,620 91309 CITY OF SANDYVILLE 54 0.000008% 505 858 91311 CITY OF HARTFORD 8,197 0.001222% 77,287 131,172 91312 CITY OF ST MARYS 1,894 0.000282% 17,854 30,302 91313 CITY OF MARTENSDALE 7,473 0.001114% 70,464 119,592 91318 CITY OF SPRING HILL 127 0.000019% 1,196 2,029 91319 NEW VIRGINIA SANITARY DISTRICT 964 0.000144% 9,093 15,433 91320 NEW VIRGINIA PUBLIC LIBRARY 749 0.000112% 7,061 11,984 91562 INDIANOLA COMMUNITY SCHOOL DISTRICT 2,296,262 0.342234% 21,650,624 36,745,459 91563 SOUTHEAST WARREN COMM SCHOOL DISTRICT 345,429 0.051483% 3,256,928 5,527,662 91565 MARTENSDALE-ST MARY'S COMM SCHOOL DIST 317,439 0.047311% 2,993,020 5,079,757 91566 NORWALK COMMUNITY SCHOOL DISTRICT 1,630,474 0.243005% 15,373,143 26,091,312 91568 CARLISLE COMMUNITY SCHOOL DISTRICT 1,124,889 0.167653% 10,606,166 18,000,794 91604 WARREN WATER DISTRICT 41,836 0.006235% 394,456 669,470 92201 WASHINGTON COUNTY 473,193 0.070525% 4,461,563 7,572,170 92203 WASHINGTON COUNTY AGRICULTURAL EXTENSION 13,072 0.001948% 123,255 209,189 92204 WASHINGTON COUNTY HOSPITAL 1,504,437 0.224221% 14,184,794 24,074,446 92207 WASHINGTON CO SOIL & WATER CONS DIS 2,664 0.000397% 25,118 42,630 92301 CITY OF WASHINGTON 170,385 0.025394% 1,606,502 2,726,556 92302 CITY OF WELLMAN 38,052 0.005671% 358,781 608,923 92303 CITY OF RIVERSIDE 13,346 0.001989% 125,833 213,564 92304 CITY OF BRIGHTON 12,750 0.001900% 120,213 204,025 92305 CITY OF KALONA 36,406 0.005426% 343,263 582,586 92308 CITY OF AINSWORTH 3,719 0.000554% 35,069 59,520 92309 CITY OF CRAWFORDSVILLE 1,513 0.000226% 14,269 24,217 92311 CITY OF WEST CHESTER 574 0.000086% 5,414 9,188 92584 MID PRAIRIE COMMUNITY SCHOOL DISTRICT 897,149 0.133711% 8,458,888 14,356,433 92585 WASHINGTON COMMUNITY SCHOOL DISTRICT 1,048,956 0.156336% 9,890,224 16,785,697 92587 HIGHLAND COMMUNITY SCHOOL DISTRICT 392,057 0.058432% 3,696,563 6,273,811 93201 WAYNE COUNTY 211,649 0.031544% 1,995,561 3,386,869 93203 WAYNE CO AGR EXT DIST 7,359 0.001097% 69,385 117,761 93204 WAYNE COUNTY HOSPITAL 1,059,524 0.157911% 9,989,864 16,954,807 93301 CITY OF CORYDON 14,448 0.002153% 136,227 231,205

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________83 (Continued)













Total Proportionate


Pension Expense





240,924 3,182 82,787 67,618 153,587 13,116 83,564 96,680 78,630 1,854 24 637 520 1,181 101 643 744 605

1,756,990 23,204 603,744 493,119 1,120,067 95,654 609,405 705,059 573,422 10,523,934 138,988 3,616,276 2,953,659 6,708,923 572,942 3,650,184 4,223,126 3,434,656 5,045,476 66,635 1,733,746 1,416,069 3,216,450 274,685 1,750,003 2,024,688 1,646,673

90,502 1,195 31,099 25,400 57,694 4,927 31,390 36,317 29,537 114,137 1,507 39,220 32,034 72,761 6,214 39,588 45,802 37,251 598,053 7,898 205,505 167,850 381,253 32,559 207,432 239,991 195,184

105 1 36 29 66 6 36 42 34 2,494,731 32,948 857,250 700,174 1,590,372 135,818 865,287 1,001,105 814,196

41,017 542 14,095 11,512 26,149 2,233 14,227 16,460 13,387 31,287 413 10,751 8,781 19,945 1,703 10,852 12,555 10,211

1,487,347 19,643 511,088 417,440 948,171 80,974 515,880 596,854 485,420 354,913 4,687 121,956 99,610 226,253 19,322 123,100 142,422 115,831 19,010 251 6,532 5,335 12,118 1,035 6,594 7,629 6,204 41,917 554 14,404 11,764 26,722 2,282 14,539 16,821 13,680 13,373 177 4,595 3,753 8,525 728 4,638 5,366 4,364

776,387 10,254 266,785 217,902 494,941 42,268 269,287 311,555 253,386 16,296 215 5,600 4,574 10,389 887 5,652 6,539 5,318

210 3 72 59 134 11 73 84 68 32,086 424 11,025 9,005 20,454 1,747 11,129 12,876 10,472 7,412 98 2,547 2,080 4,725 404 2,571 2,975 2,419

29,253 386 10,052 8,210 18,648 1,593 10,146 11,739 9,547 496 7 171 139 317 27 172 199 162

3,775 50 1,297 1,060 2,407 206 1,309 1,515 1,232 2,931 39 1,007 823 1,869 160 1,017 1,177 957

8,988,300 118,707 3,088,595 2,522,666 5,729,968 489,339 3,117,555 3,606,894 2,933,477 1,352,120 17,857 464,621 379,488 861,966 73,612 468,977 542,589 441,286 1,242,558 16,410 426,973 348,738 792,121 67,647 430,976 498,623 405,529 6,382,191 84,289 2,193,074 1,791,233 4,068,596 347,458 2,213,637 2,561,095 2,082,931 4,403,171 58,152 1,513,035 1,235,799 2,806,986 239,717 1,527,222 1,766,939 1,437,046

163,759 2,163 56,272 45,961 104,396 8,915 56,799 65,714 53,445 1,852,227 24,462 636,470 519,848 1,180,780 100,839 642,437 743,276 604,504

51,170 676 17,583 14,361 32,620 2,786 17,748 20,534 16,700 5,888,846 77,773 2,023,549 1,652,770 3,754,092 320,599 2,042,522 2,363,121 1,921,920

10,428 138 3,583 2,927 6,648 568 3,617 4,185 3,403 666,942 8,808 229,177 187,185 425,170 36,310 231,326 267,636 217,667 148,949 1,967 51,182 41,804 94,953 8,109 51,662 59,771 48,612 52,240 690 17,951 14,662 33,303 2,844 18,119 20,963 17,049 49,907 659 17,149 14,007 31,815 2,717 17,310 20,027 16,288

142,506 1,882 48,969 39,996 90,847 7,758 49,428 57,186 46,509 14,559 192 5,003 4,086 9,281 793 5,050 5,843 4,752 5,924 78 2,036 1,663 3,777 322 2,055 2,377 1,933 2,248 30 772 631 1,433 122 780 902 734

3,511,725 46,379 1,206,713 985,604 2,238,696 191,185 1,218,027 1,409,212 1,146,108 4,105,946 54,227 1,410,902 1,152,379 2,617,508 223,535 1,424,131 1,647,666 1,340,042 1,534,636 20,268 527,338 430,713 978,319 83,548 532,282 615,830 500,853

828,461 10,941 284,679 232,517 528,137 45,103 287,348 332,451 270,382 28,805 380 9,898 8,085 18,363 1,568 9,991 11,559 9,401

4,147,312 54,773 1,425,116 1,163,989 2,643,878 225,787 1,438,478 1,664,265 1,353,542 56,555 747 19,434 15,873 36,054 3,079 19,616 22,695 18,458

___________________________________________________________________________________________________


84



Contributions

Employer Allocation


Liability (NPL)







93302 CITY OF SEYMOUR 11,059 0.001648% 104,274 176,975 93303 CITY OF HUMESTON 9,744 0.001452% 91,868 155,918 93304 CITY OF ALLERTON 7,418 0.001106% 69,938 118,700 93305 CITY OF LINEVILLE 2,240 0.000334% 21,120 35,844 93306 CITY OF CLIO 31 0.000005% 295 500 93309 CITY OF PROMISE CITY 429 0.000064% 4,041 6,859 93314 SEYMOUR PUBLIC LIBRARY 688 0.000103% 6,486 11,008 93534 SEYMOUR COMMUNITY SCHOOL DISTRICT 169,738 0.025298% 1,600,402 2,716,204 93537 WAYNE COMMUNITY SCHOOL DISTRICT 365,897 0.054533% 3,449,908 5,855,187 94201 WEBSTER COUNTY 688,170 0.102565% 6,488,500 11,012,289 94203 WEBSTER COUNTY AGRICULTURAL EXT DIST 22,410 0.003340% 211,291 358,603 94207 WEBSTER CO SOIL & WATER CONS DIST 1,038 0.000155% 9,788 16,612 94301 CITY OF FORT DODGE 554,321 0.082616% 5,226,488 8,870,400 94303 CITY OF CALLENDER 7,656 0.001141% 72,185 122,512 94304 CALLENDER CEMETERY - WEBSTER COUNTY 225 0.000033% 2,117 3,593 94305 CITY OF GOWRIE 10,930 0.001629% 103,052 174,900 94306 CITY OF HARCOURT 2,202 0.000328% 20,757 35,229 94307 CITY OF DAYTON 19,642 0.002927% 185,195 314,313 94308 CITY OF LEHIGH 9,518 0.001419% 89,746 152,316 94313 CITY OF MOORLAND 1,395 0.000208% 13,152 22,321 94314 CITY OF OTHO 6,359 0.000948% 59,958 101,760 94316 CITY OF BARNUM 1,096 0.000163% 10,331 17,534 94317 CITY OF CLARE 2,121 0.000316% 19,995 33,935 94318 CITY OF DUNCOMBE 7,372 0.001099% 69,504 117,962 94319 CITY OF BADGER 13,003 0.001938% 122,602 208,080 94320 COMMUNITY LIBRARY 655 0.000098% 6,178 10,485 94321 CITY OF VINCENT 2,808 0.000418% 26,473 44,931 94325 MUNIC HOUSING AGENCY OF FT DODGE 72,337 0.010781% 682,041 1,157,561 94326 CLARE PUBLIC LIBRARY 947 0.000141% 8,930 15,156 94501 FORT DODGE COMMUNITY SCHOOL DISTRICT 2,427,898 0.361853% 22,891,770 38,851,933 94549 IOWA CENTRAL COMMUNITY COLLEGE 1,130,634 0.168509% 10,660,332 18,092,726 94550 PRAIRIE VALLEY COMMUNITY SCHOOL DISTRICT 354,754 0.052872% 3,344,843 5,676,870 94601 MID IOWA DEVELOPMENT ASSOC REG PLAN 102,803 0.015322% 969,295 1,645,088 94602 AEA 8 - PRAIRIE LAKES 1,307,899 0.194929% 12,331,708 20,929,386 94606 WEBSTER CO TELECOMMUNICATIONS 33,095 0.004932% 312,039 529,593 94608 N. CENTRAL IA REGIONAL SOLID WST. 85,901 0.012803% 809,928 1,374,611 94701 GOWRIE MUNICIPAL LIGHT & POWER PLANT 23,338 0.003478% 220,041 373,454 95201 WINNEBAGO COUNTY 304,663 0.045407% 2,872,554 4,875,301 95203 WINNEBAGO CO AGRI EXT DIST 5,671 0.000845% 53,473 90,755 95204 WINNEBAGO CO ASSESSOR 14,225 0.002120% 134,127 227,640 95301 CITY OF FOREST CITY 161,997 0.024144% 1,527,407 2,592,317 95303 CITY OF BUFFALO CENTER 18,732 0.002792% 176,615 299,751 95305 CITY OF LELAND 5,433 0.000810% 51,224 86,937 95306 CITY OF THOMPSON 10,758 0.001603% 101,431 172,150 95308 CITY OF RAKE 3,923 0.000585% 36,986 62,773 95311 CITY OF LAKE MILLS 74,124 0.011047% 698,893 1,186,161 95312 CITY OF SCARVILLE 747 0.000111% 7,042 11,952 95543 LAKE MILLS COMMUNITY SCHOOL DISTRICT 429,151 0.063961% 4,046,308 6,867,398 95544 FOREST CITY COMMUNITY SCHOOL DISTRICT 735,509 0.109620% 6,934,848 11,769,830 95546 NORTH IOWA COMMUNITY SCHOOL DISTRICT 313,824 0.046772% 2,958,928 5,021,895 96201 WINNESHIEK COUNTY 460,608 0.068649% 4,342,904 7,370,781

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________85 (Continued)













Total Proportionate


Pension Expense





43,290 572 14,875 12,150 27,597 2,357 15,015 17,372 14,128 38,139 504 13,106 10,704 24,314 2,076 13,228 15,304 12,447 29,035 383 9,977 8,149 18,509 1,581 10,071 11,652 9,476 8,768 116 3,013 2,461 5,590 477 3,041 3,518 2,862

122 2 42 34 78 7 42 49 40 1,678 22 577 471 1,070 91 582 673 548 2,693 36 925 756 1,717 147 934 1,081 879

664,410 8,775 228,307 186,474 423,556 36,172 230,448 266,620 216,841 1,432,236 18,915 492,151 401,973 913,039 77,974 496,765 574,739 467,433 2,693,714 35,575 925,625 756,021 1,717,221 146,651 934,304 1,080,955 879,137

87,718 1,158 30,142 24,619 55,919 4,776 30,425 35,201 28,628 4,063 54 1,396 1,140 2,590 221 1,409 1,630 1,326

2,169,787 28,656 745,591 608,975 1,383,222 118,127 752,582 870,709 708,145 29,968 396 10,298 8,411 19,105 1,631 10,394 12,025 9,780

879 12 302 247 561 48 305 353 287 42,782 565 14,701 12,007 27,273 2,329 14,839 17,168 13,963 8,617 114 2,961 2,419 5,494 469 2,989 3,458 2,812

76,884 1,015 26,419 21,578 49,012 4,186 26,667 30,853 25,092 37,258 492 12,803 10,457 23,752 2,028 12,923 14,951 12,160 5,460 72 1,876 1,532 3,480 297 1,894 2,191 1,782

24,891 329 8,553 6,986 15,868 1,355 8,634 9,989 8,124 4,289 57 1,474 1,204 2,735 234 1,488 1,722 1,400 8,301 110 2,852 2,330 5,292 452 2,879 3,331 2,709

28,855 381 9,915 8,098 18,394 1,571 10,008 11,579 9,417 50,898 672 17,490 14,285 32,447 2,771 17,654 20,425 16,611 2,565 34 881 720 1,635 140 890 1,030 837

10,991 145 3,777 3,085 7,007 598 3,812 4,410 3,587 283,151 3,740 97,297 79,469 180,506 15,415 98,210 113,625 92,411

3,707 49 1,274 1,040 2,363 202 1,286 1,488 1,210 9,503,565 125,512 3,265,653 2,667,280 6,058,445 517,391 3,296,273 3,813,664 3,101,642 4,425,659 58,449 1,520,762 1,242,110 2,821,321 240,941 1,535,022 1,775,963 1,444,385 1,388,618 18,339 477,163 389,731 885,233 75,599 481,637 557,236 453,198

402,405 5,314 138,276 112,939 256,529 21,908 139,572 161,480 131,331 5,119,533 67,613 1,759,194 1,436,854 3,263,661 278,717 1,775,689 2,054,406 1,670,842

129,544 1,711 44,514 36,358 82,583 7,053 44,932 51,985 42,279 336,243 4,441 115,541 94,370 214,352 18,306 116,625 134,931 109,738 91,350 1,206 31,390 25,639 58,235 4,973 31,685 36,658 29,814

1,192,546 15,750 409,788 334,701 760,239 64,924 413,630 478,554 389,207 22,200 293 7,628 6,231 14,152 1,209 7,700 8,909 7,245 55,683 735 19,134 15,628 35,497 3,031 19,313 22,344 18,173

634,106 8,375 217,894 177,969 404,238 34,522 219,937 254,459 206,951 73,322 968 25,195 20,579 46,742 3,992 25,431 29,423 23,930 21,266 281 7,307 5,968 13,556 1,158 7,376 8,534 6,940 42,109 556 14,470 11,818 26,844 2,293 14,606 16,899 13,743 15,355 203 5,276 4,310 9,789 836 5,326 6,162 5,011

290,147 3,832 99,701 81,433 184,966 15,796 100,636 116,432 94,694 2,923 39 1,005 821 1,865 159 1,014 1,173 954

1,679,833 22,185 577,231 471,464 1,070,880 91,453 582,643 674,096 548,241 2,879,016 38,023 989,299 808,028 1,835,350 156,739 998,575 1,155,314 939,613 1,228,405 16,223 422,109 344,765 783,097 66,877 426,067 492,944 400,910 1,802,966 23,811 619,542 506,022 1,149,375 98,157 625,351 723,508 588,427

___________________________________________________________________________________________________


86



Contributions

Employer Allocation


Liability (NPL)







96203 WINNESHIEK COUNTY AGR EXT DIST 12,626 0.001882% 119,050 202,051 96205 WINNESHIEK MEDICAL CENTER 1,814,350 0.270410% 17,106,849 29,033,760 96207 WINNESHIEK CO SOIL & WATER CONS 16,337 0.002435% 154,040 261,437 96208 NORTHEAST IOWA COMMUNITY ACTION CORP 411,203 0.061286% 3,877,088 6,580,197 96301 CITY OF DECORAH 212,170 0.031622% 2,000,474 3,395,206 96304 CITY OF FORT ATKINSON 7,878 0.001174% 74,277 126,063 96305 CITY OF SPILLVILLE 8,491 0.001266% 80,061 135,879 96306 CITY OF OSSIAN 16,611 0.002476% 156,616 265,808 96307 CITY OF RIDGEWAY 6,035 0.000899% 56,898 96,567 96308 CITY OF CALMAR 20,837 0.003106% 196,465 333,441 96310 CITY OF CASTALIA 1,450 0.000216% 13,669 23,198 96315 LOW RENT HOUSING AGENCY OF DECORAH 2,774 0.000413% 26,152 44,385 96554 DECORAH COMMUNITY SCHOOL DISTRICT 1,034,891 0.154240% 9,757,609 16,560,624 96556 SOUTH WINNESHIEK COMMUNITY SCHOOL DIST 351,688 0.052416% 3,315,941 5,627,818 96557 NORTH WINNESHIEK COMMUNITY SCHOOL DIST 105,981 0.015795% 999,254 1,695,934 96558 NORTHEAST IOWA COMMUNITY COLLEGE 948,723 0.141397% 8,945,161 15,181,736 97003 3RD JUDICIAL DIST DEPT CORR SERVICES 432,084 0.064398% 4,073,964 6,914,336 97201 WOODBURY COUNTY 1,310,265 0.195282% 12,354,016 20,967,248 97203 WOODBURY COUNTY AGRI EXTEN DIST 28,798 0.004292% 271,528 460,838 97209 WOODBURY CO SOIL & WATER CONS DIST 4,559 0.000679% 42,984 72,953 97301 CITY OF SIOUX CITY 2,611,269 0.389183% 24,620,706 41,786,285 97302 CITY OF CORRECTIONVILLE 13,309 0.001984% 125,489 212,981 97303 CITY OF DANBURY 5,239 0.000781% 49,396 83,835 97304 CITY OF ANTHON 18,876 0.002813% 177,977 302,062 97305 CITY OF PIERSON 4,293 0.000640% 40,480 68,703 97306 CITY OF SERGEANT BLUFF 109,080 0.016257% 1,028,474 1,745,527 97307 CITY OF LAWTON 12,321 0.001836% 116,174 197,171 97308 CITY OF MOVILLE 19,928 0.002970% 187,890 318,887 97309 CITY OF SLOAN 15,067 0.002246% 142,064 241,111 97310 CITY OF SALIX 6,209 0.000925% 58,546 99,365 97311 CITY OF OTO 2,184 0.000325% 20,589 34,943 97312 CITY OF SMITHLAND 5,095 0.000759% 48,039 81,532 97314 CITY OF CUSHING 3,000 0.000447% 28,285 48,005 97315 CITY OF HORNICK 4,231 0.000631% 39,888 67,698 97316 SLOAN PUBLIC LIBRARY 2,527 0.000377% 23,829 40,443 97317 CITY OF BRONSON 4,295 0.000640% 40,491 68,722 97501 SIOUX CITY COMMUNITY SCHOOL DISTRICT 9,155,526 1.364537% 86,324,130 146,509,394 97569 LAWTON BRONSON COMM SCH DIST 370,897 0.055278% 3,497,053 5,935,202 97574 SERGEANT BLUFF LUTON COMM SCH DIST 1,103,570 0.164476% 10,405,162 17,659,651 97577 WESTWOOD COMMUNITY SCHOOL DISTRICT 364,473 0.054321% 3,436,479 5,832,395 97579 WOODBURY CENTRAL COMMUNITY SCHOOL DIST 398,937 0.059457% 3,761,430 6,383,902 97581 RIVER VALLEY COMM SCH DIST 267,312 0.039840% 2,520,391 4,277,610 97582 WESTERN IOWA TECH COMMUNITY COLLEGE 651,226 0.097059% 6,140,173 10,421,108 97602 NORTHWEST AREA EDUCATION AGENCY 1,499,191 0.223439% 14,135,326 23,990,489 98201 WORTH COUNTY 231,770 0.034543% 2,185,271 3,708,844 98203 WORTH CO AGR EXT DIST 11,080 0.001651% 104,469 177,306 98301 CITY OF GRAFTON 5,785 0.000862% 54,544 92,572 98302 CITY OF MANLY 17,706 0.002639% 166,946 283,341 98303 CITY OF NORTHWOOD 43,958 0.006551% 414,463 703,426 98304 CITY OF KENSETT 4,857 0.000724% 45,793 77,719 98305 CITY OF HANLONTOWN 1,897 0.000283% 17,886 30,356

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________87 (Continued)













Total Proportionate


Pension Expense





49,424 653 16,983 13,871 31,507 2,691 17,142 19,833 16,130 7,101,943 93,794 2,440,398 1,993,239 4,527,431 386,642 2,463,280 2,849,922 2,317,834

63,950 845 21,975 17,948 40,768 3,482 22,181 25,663 20,871 1,609,581 21,257 553,091 451,747 1,026,095 87,628 558,277 645,905 525,313

830,501 10,968 285,380 233,089 529,437 45,214 288,056 333,270 271,047 30,836 407 10,596 8,655 19,658 1,679 10,695 12,374 10,064 33,237 439 11,421 9,328 21,188 1,810 11,528 13,338 10,848 65,019 859 22,342 18,248 41,449 3,540 22,552 26,092 21,220 23,621 312 8,117 6,630 15,059 1,286 8,193 9,479 7,709 81,563 1,077 28,027 22,892 51,996 4,440 28,290 32,730 26,619 5,675 75 1,950 1,593 3,618 309 1,968 2,277 1,852

10,857 143 3,731 3,047 6,921 591 3,766 4,357 3,543 4,050,891 53,500 1,391,983 1,136,927 2,582,410 220,538 1,405,035 1,625,573 1,322,074 1,376,620 18,181 473,039 386,363 877,583 74,946 477,475 552,421 449,282

414,842 5,479 142,550 116,430 264,459 22,585 143,886 166,471 135,390 3,713,602 49,045 1,276,083 1,042,263 2,367,391 202,175 1,288,048 1,490,223 1,211,994 1,691,314 22,337 581,176 474,686 1,078,199 92,078 586,626 678,704 551,988 5,128,795 67,735 1,762,377 1,439,453 3,269,565 279,221 1,778,902 2,058,123 1,673,865

112,726 1,489 38,735 31,638 71,862 6,137 39,098 45,235 36,790 17,845 236 6,132 5,008 11,376 972 6,189 7,161 5,824

10,221,336 134,992 3,512,296 2,868,731 6,516,019 556,468 3,545,229 4,101,697 3,335,898 52,097 688 17,902 14,622 33,212 2,836 18,070 20,906 17,003 20,507 271 7,047 5,756 13,074 1,116 7,113 8,229 6,693 73,887 976 25,389 20,737 47,102 4,023 25,628 29,651 24,114 16,805 222 5,775 4,717 10,714 915 5,829 6,744 5,485

426,973 5,639 146,718 119,835 272,192 23,245 148,094 171,339 139,350 48,230 637 16,573 13,536 30,746 2,626 16,728 19,354 15,741 78,003 1,030 26,804 21,892 49,726 4,247 27,055 31,302 25,458 58,978 779 20,266 16,553 37,598 3,211 20,456 23,667 19,248 24,306 321 8,352 6,822 15,495 1,323 8,430 9,753 7,933 8,547 113 2,937 2,399 5,449 465 2,965 3,430 2,790

19,944 263 6,853 5,597 12,713 1,086 6,917 8,003 6,509 11,743 155 4,035 3,296 7,486 639 4,073 4,712 3,832 16,560 219 5,690 4,648 10,557 902 5,744 6,646 5,404 9,893 131 3,399 2,777 6,307 539 3,431 3,970 3,229

16,810 222 5,776 4,718 10,716 915 5,830 6,745 5,486 35,837,638 473,302 12,314,672 10,058,228 22,846,202 1,951,064 12,430,138 14,381,202 11,696,192 1,451,809 19,174 498,876 407,466 925,516 79,039 503,554 582,593 473,821 4,319,724 57,050 1,484,361 1,212,378 2,753,789 235,173 1,498,279 1,733,452 1,409,812 1,426,661 18,842 490,235 400,408 909,485 77,670 494,832 572,502 465,614 1,561,565 20,623 536,591 438,271 995,485 85,014 541,622 626,636 509,642 1,046,345 13,819 359,549 293,668 667,036 56,965 362,921 419,886 341,492 2,549,105 33,666 875,934 715,435 1,625,035 138,778 884,147 1,022,925 831,942 5,868,309 77,502 2,016,492 1,647,006 3,741,000 319,481 2,035,399 2,354,880 1,915,218

907,220 11,982 311,742 254,621 578,345 49,391 314,665 364,056 296,086 43,371 573 14,903 12,172 27,648 2,361 15,043 17,404 14,155 22,644 299 7,781 6,355 14,435 1,233 7,854 9,087 7,390 69,308 915 23,816 19,452 44,183 3,773 24,039 27,812 22,620

172,065 2,272 59,126 48,292 109,690 9,368 59,680 69,048 56,156 19,011 251 6,533 5,336 12,120 1,035 6,594 7,629 6,205 7,425 98 2,551 2,084 4,733 404 2,575 2,979 2,423

___________________________________________________________________________________________________


88



Contributions

Employer Allocation


Liability (NPL)







98307 CITY OF FERTILE 6,281 0.000936% 59,222 100,512 98308 CITY OF JOICE 1,564 0.000233% 14,748 25,030 98311 KINNEY MEMORIAL LIBRARY 1,013 0.000151% 9,548 16,205 98312 JOICE PUBLIC LIBRARY 1,353 0.000202% 12,762 21,659 98531 NORTHWOOD KENSETT COMM SCHOOL DISTRICT 336,530 0.050156% 3,173,019 5,385,251 99201 WRIGHT COUNTY 431,897 0.064370% 4,072,197 6,911,337 99203 WRIGHT COUNTY AGRI EXTENSION DIST 9,847 0.001468% 92,842 157,571 99206 WRIGHT CO SOIL & WATER CONSERVATION 3,772 0.000562% 35,565 60,361 99301 CITY OF CLARION 52,204 0.007780% 492,214 835,386 99302 CITY OF EAGLE GROVE 64,114 0.009556% 604,511 1,025,977 99304 CITY OF BELMOND 37,480 0.005586% 353,381 599,758 99305 CITY OF GOLDFIELD 12,209 0.001820% 115,118 195,379 99307 CITY OF DOWS 8,179 0.001219% 77,118 130,885 99308 BELMOND PUBLIC LIBRARY 6,887 0.001026% 64,931 110,201 99309 CITY OF ROWAN 1,108 0.000165% 10,451 17,738 99311 IOWA SPECIALTY HOSPITAL-CLARION 1,842,982 0.274678% 17,376,807 29,491,933 99312 IOWA SPECIALTY HOSPITAL-BELMOND 739,274 0.110181% 6,970,349 11,830,083 99314 TOWN OF GALT 650 0.000097% 6,126 10,397 99315 CITY OF WOOLSTOCK 2,257 0.000336% 21,282 36,119 99317 ROWAN PUBLIC LIBRARY 1,914 0.000285% 18,045 30,625 99537 BELMOND-KLEMME COMMUNITY SCHOOL DISTRICT 470,780 0.070165% 4,438,817 7,533,564 99540 EAGLE GROVE COMMUNITY SCHOOL DISTRICT 587,421 0.087549% 5,538,583 9,400,088 99601 WRIGHT COUNTY AREA LANDFILL AUTHORITY 13,994 0.002086% 131,944 223,935

Total for all entities 670,961,879$ 100.000000% 6,326,255,766$ 10,736,927,222

* - Employer specific amounts excluded from this Schedule are the changes in proportion and differences between employer contributions and the proportionate share of contributions, as well as the related amortization as defined in paragraphs 54-55 of GASB Statement No. 68, Accounting and Financial Reporting for Pensions.

** - The proportions in this spreadsheet are for this membership group only, not the proportions to use to compute the change in entity proportion for the Pension note which is included in the Notes to Financial Statements. The Employer Calculation of Total Net Pension Liability/(Asset) and Proportion workbook, which is available on the IPERS website, details how to calculate an employer's proportion and net pension liability/(asset) to comply with GASB Statement No. 68.

___________________________________________________________________________________________________Schedule 1

___________________________________________________________________________________________________89 (Continued)













Total Proportionate


Pension Expense





24,586 325 8,448 6,900 15,673 1,339 8,528 9,867 8,024 6,123 81 2,104 1,718 3,903 333 2,124 2,457 1,998 3,964 52 1,362 1,113 2,527 216 1,375 1,591 1,294 5,298 70 1,821 1,487 3,378 288 1,838 2,126 1,729

1,317,285 17,397 452,651 369,711 839,759 71,715 456,895 528,610 429,917 1,690,581 22,327 580,924 474,480 1,077,731 92,038 586,371 678,409 551,748

38,544 509 13,244 10,818 24,571 2,098 13,369 15,467 12,579 14,765 195 5,074 4,144 9,413 804 5,121 5,925 4,819

204,344 2,699 70,217 57,351 130,267 11,125 70,876 82,001 66,691 250,964 3,314 86,237 70,436 159,987 13,663 87,046 100,709 81,906 146,707 1,938 50,412 41,175 93,525 7,987 50,885 58,872 47,880 47,792 631 16,422 13,413 30,466 2,602 16,576 19,178 15,598 32,016 423 11,001 8,986 20,410 1,743 11,105 12,848 10,449 26,956 356 9,263 7,566 17,185 1,468 9,350 10,818 8,798 4,339 57 1,491 1,218 2,766 236 1,505 1,741 1,416

7,214,017 95,274 2,478,909 2,024,693 4,598,876 392,744 2,502,152 2,894,896 2,354,411 2,893,755 38,217 994,363 812,164 1,844,744 157,541 1,003,687 1,161,228 944,424

2,543 34 874 714 1,622 138 882 1,020 830 8,835 117 3,036 2,480 5,633 481 3,064 3,545 2,883 7,491 99 2,574 2,102 4,775 408 2,598 3,006 2,445

1,842,784 24,337 633,225 517,198 1,174,760 100,324 639,162 739,486 601,422 2,299,354 30,367 790,113 645,339 1,465,819 125,181 797,522 922,703 750,431

54,777 723 18,823 15,374 34,920 2,982 18,999 21,981 17,877

2,626,357,904 34,685,920 902,479,525 737,116,375 1,674,281,820 142,983,617 910,941,539 1,053,925,156 857,154,330

90


91

Iowa Public Employees’ Retirement System Sheriffs and Deputies Membership Group

________________________________________________________________________________________________

See notes to Schedules.___________________________________________________________________________________________________

92



Contributions

Employer Allocation

Percentage **

Net Pension Liability (NPL)/ (Asset)

Change in NPL due to

1% Decrease in the

Actuarial Assumed


Change in NPL due to 1% Increase

in the Actuarial Assumed


01201 ADAIR COUNTY 31,917$ 0.301822% 11,370$ 275,750 (210,292) 02201 ADAMS COUNTY 35,904 0.339529% 12,790 310,200 (236,564) 03201 ALLAMAKEE COUNTY 56,716 0.536330% 20,204 490,001 (373,683) 04208 APPANOOSE COUNTY SHERIFF'S DEPT 48,171 0.455525% 17,160 416,176 (317,384) 05201 AUDUBON COUNTY 30,951 0.292686% 11,026 267,403 (203,927) 06201 BENTON COUNTY 75,274 0.711831% 26,815 650,342 (495,962) 07201 BLACK HAWK COUNTY 503,973 4.765815% 179,530 4,354,141 (3,320,545) 08201 BOONE COUNTY 80,788 0.763965% 28,779 697,974 (532,287) 09201 BREMER COUNTY 84,144 0.795701% 29,974 726,968 (554,399) 10201 BUCHANAN COUNTY 72,057 0.681406% 25,669 622,546 (474,765) 11201 BUENA VISTA COUNTY 79,705 0.753726% 28,393 688,618 (525,153) 12201 BUTLER COUNTY 71,539 0.676502% 25,484 618,066 (471,348) 13201 CALHOUN COUNTY 37,649 0.356025% 13,412 325,271 (248,058) 14201 CARROLL COUNTY 52,055 0.492259% 18,544 449,738 (342,978) 15201 CASS COUNTY 51,067 0.482912% 18,192 441,198 (336,465) 16201 CEDAR COUNTY 85,586 0.809347% 30,488 739,435 (563,906) 17201 CERRO GORDO COUNTY 129,855 1.227975% 46,258 1,121,902 (855,582) 18201 CHEROKEE COUNTY 41,288 0.390443% 14,708 356,716 (272,038) 19201 CHICKASAW COUNTY 51,050 0.482754% 18,186 441,053 (336,355) 20201 CLARKE COUNTY 38,032 0.359645% 13,548 328,579 (250,580) 21201 CLAY COUNTY 63,316 0.598743% 22,555 547,023 (417,169) 22201 CLAYTON COUNTY 78,383 0.741228% 27,922 677,201 (516,445) 23201 CLINTON COUNTY 157,713 1.491408% 56,182 1,362,579 (1,039,127) 24201 CRAWFORD COUNTY 55,711 0.526826% 19,846 481,318 (367,062) 25201 DALLAS COUNTY 174,469 1.649863% 62,151 1,507,347 (1,149,529) 26201 DAVIS COUNTY 40,475 0.382752% 14,418 349,690 (266,679) 27201 DECATUR COUNTY 29,992 0.283623% 10,684 259,123 (197,612) 28201 DELAWARE COUNTY 89,436 0.845750% 31,860 772,693 (589,270) 29201 DES MOINES COUNTY 122,506 1.158476% 43,640 1,058,406 (807,159) 30201 DICKINSON COUNTY 55,121 0.521253% 19,636 476,227 (363,179) 31201 DUBUQUE COUNTY 521,085 4.927625% 185,626 4,501,973 (3,433,285) 32201 EMMET COUNTY 46,011 0.435097% 16,390 397,513 (303,151) 33201 FAYETTE COUNTY 75,013 0.709362% 26,722 648,086 (494,242) 34201 FLOYD COUNTY 68,273 0.645625% 24,321 589,855 (449,834) 35201 FRANKLIN COUNTY 37,623 0.355778% 13,402 325,046 (247,886) 36201 FREMONT COUNTY 46,642 0.441072% 16,615 402,972 (307,313) 37201 GREENE COUNTY 39,357 0.372182% 14,020 340,032 (259,315) 38201 GRUNDY COUNTY 70,451 0.666217% 25,097 608,669 (464,182) 39201 GUTHRIE COUNTY 49,315 0.466346% 17,567 426,063 (324,923) 40201 HAMILTON COUNTY 58,919 0.557164% 20,989 509,036 (388,200) 41201 HANCOCK COUNTY 51,772 0.489581% 18,443 447,291 (341,112) 42201 HARDIN COUNTY 58,933 0.557303% 20,994 509,163 (388,297) 43201 HARRISON COUNTY 54,910 0.519254% 19,561 474,400 (361,786) 44201 HENRY COUNTY 63,452 0.600034% 22,604 548,202 (418,069) 45201 HOWARD COUNTY 51,591 0.487874% 18,378 445,731 (339,922) 46201 HUMBOLDT COUNTY 55,743 0.527134% 19,857 481,600 (367,276) 47201 IDA COUNTY 50,038 0.473181% 17,825 432,307 (329,685)


Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer - Sheriffs and Deputies Membership Group


___________________________________________________________________________________________________Schedule 2

_________________________________________________________________________________________________93 (Continued)




Difference Between Projected and Actual Investment Earnings on

Pension Plan

Investments

Total Deferred

Outflows of Resources





Pension Plan

Investments


Total Proportionate


Pension Expense

6,314 51,157 48,925 106,396 12,943 67,652 61,764 142,359 11,258 7,103 57,549 55,037 119,689 14,560 76,104 69,480 160,144 12,665

11,220 90,905 86,938 189,063 22,999 120,216 109,753 252,968 20,006 9,529 77,209 73,840 160,578 19,534 102,104 93,217 214,855 16,992 6,123 49,609 47,444 103,176 12,551 65,605 59,894 138,050 10,917

14,891 120,652 115,387 250,930 30,525 159,554 145,666 335,745 26,552 99,699 807,784 772,534 1,680,017 204,372 1,068,242 975,259 2,247,873 177,770 15,982 129,489 123,838 269,309 32,761 171,240 156,335 360,336 28,497 16,646 134,868 128,982 280,496 34,122 178,354 162,829 375,305 29,681 14,255 115,495 110,455 240,205 29,221 152,735 139,441 321,397 25,417 15,768 127,753 122,178 265,699 32,322 168,945 154,240 355,507 28,115 14,152 114,664 109,660 238,476 29,010 151,636 138,437 319,083 25,234 7,448 60,345 57,711 125,504 15,267 79,802 72,856 167,925 13,280

10,298 83,436 79,795 173,529 21,110 110,338 100,734 232,182 18,362 10,102 81,851 78,280 170,233 20,709 108,243 98,821 227,773 18,013 16,931 137,181 131,194 285,306 34,707 181,412 165,622 381,741 30,190 25,689 208,136 199,053 432,878 52,659 275,246 251,288 579,193 45,805 8,168 66,178 63,290 137,636 16,743 87,516 79,899 184,158 14,564

10,099 81,825 78,254 170,178 20,702 108,208 98,789 227,699 18,007 7,524 60,958 58,298 126,780 15,423 80,613 73,596 169,632 13,415

12,525 101,484 97,056 211,065 25,676 134,206 122,525 282,407 22,334 15,506 125,635 120,152 261,293 31,786 166,144 151,682 349,612 27,649 31,200 252,787 241,756 525,743 63,956 334,294 305,196 703,446 55,631 11,021 89,295 85,398 185,714 22,592 118,086 107,808 248,486 19,651 34,514 279,644 267,441 581,599 70,751 369,811 337,622 778,184 61,542 8,007 64,875 62,044 134,926 16,414 85,793 78,325 180,532 14,277 5,933 48,073 45,975 99,981 12,163 63,573 58,040 133,776 10,579

17,693 143,351 137,095 298,139 36,268 189,572 173,071 398,911 31,547 24,235 196,356 187,788 408,379 49,679 259,668 237,066 546,413 43,212 10,904 88,350 84,495 183,749 22,353 116,837 106,667 245,857 19,443

103,084 835,210 798,763 1,737,057 211,311 1,104,511 1,008,373 2,324,195 183,806 9,102 73,747 70,529 153,378 18,658 97,526 89,037 205,221 16,230

14,840 120,234 114,987 250,061 30,419 159,001 145,161 334,581 26,460 13,506 109,430 104,655 227,591 27,686 144,715 132,118 304,519 24,083 7,443 60,303 57,671 125,417 15,257 79,746 72,805 167,808 13,271 9,227 74,760 71,497 155,484 18,914 98,865 90,259 208,038 16,452 7,786 63,083 60,330 131,199 15,960 83,423 76,162 175,545 13,883

13,937 112,921 107,993 234,851 28,569 149,330 136,332 314,231 24,851 9,756 79,044 75,594 164,394 19,998 104,530 95,431 219,959 17,395

11,656 94,437 90,316 196,409 23,893 124,886 114,016 262,795 20,783 10,242 82,982 79,361 172,585 20,995 109,738 100,186 230,919 18,262 11,659 94,460 90,338 196,457 23,899 124,918 114,045 262,862 20,788 10,863 88,011 84,171 183,045 22,267 116,389 106,258 244,914 19,369 12,552 101,703 97,265 211,520 25,731 134,495 122,789 283,015 22,382 10,206 82,692 79,084 171,982 20,921 109,355 99,837 230,113 18,198 11,027 89,347 85,448 185,822 22,605 118,155 107,871 248,631 19,663 9,899 80,202 76,702 166,803 20,291 106,062 96,830 223,183 17,650




(Excluding Employer Specific Amounts)*

________________________________________________________________________________________________


94



Contributions

Employer Allocation

Percentage **



1% Decrease in the

Actuarial Assumed








48201 IOWA COUNTY 72,874 0.689130% 25,960 629,603 (480,146) 49201 JACKSON COUNTY 64,270 0.607769% 22,895 555,270 (423,459) 50201 JASPER COUNTY 115,765 1.094726% 41,239 1,000,163 (762,742) 51201 JEFFERSON COUNTY 63,602 0.601453% 22,657 549,499 (419,058) 52201 JOHNSON COUNTY 516,101 4.880501% 183,850 4,458,920 (3,400,451) 53201 JONES COUNTY 65,605 0.620390% 23,370 566,801 (432,252) 54201 KEOKUK COUNTY 31,818 0.300883% 11,334 274,893 (209,638) 55201 KOSSUTH COUNTY 58,394 0.552203% 20,802 504,504 (384,743) 56201 LEE COUNTY 94,214 0.890933% 33,562 813,973 (620,750) 57210 LINN COUNTY SHERIFF'S DEPARTMENT 1,021,241 9.657340% 363,796 8,823,133 (6,728,677) 58201 LOUISA COUNTY 64,117 0.606325% 22,840 553,950 (422,452) 59201 LUCAS COUNTY 22,388 0.211713% 7,975 193,425 (147,510) 60201 LYON COUNTY 80,633 0.762508% 28,724 696,642 (531,272) 61201 MADISON COUNTY 40,986 0.387586% 14,601 354,106 (270,048) 62201 MAHASKA COUNTY 53,946 0.510138% 19,217 466,072 (355,435) 63201 MARION COUNTY 98,948 0.935696% 35,248 854,870 (651,939) 64201 MARSHALL COUNTY 124,097 1.173516% 44,207 1,072,147 (817,639) 65201 MILLS COUNTY 61,407 0.580692% 21,875 530,532 (404,593) 66207 MITCHELL COUNTY SHERIFF'S DEPT 45,072 0.426227% 16,056 389,409 (296,970) 67201 MONONA COUNTY 44,101 0.417041% 15,710 381,016 (290,570) 68201 MONROE COUNTY 26,661 0.252120% 9,497 230,342 (175,663) 69201 MONTGOMERY COUNTY 49,411 0.467257% 17,602 426,895 (325,557) 70201 MUSCATINE COUNTY 139,723 1.321291% 49,774 1,207,157 (920,599) 71201 O'BRIEN COUNTY 60,912 0.576009% 21,698 526,253 (401,330) 72201 OSCEOLA COUNTY 51,726 0.489142% 18,426 446,890 (340,806) 73201 PAGE COUNTY 50,666 0.479125% 18,049 437,738 (333,827) 74201 PALO ALTO COUNTY 46,855 0.443087% 16,691 404,813 (308,718) 75201 PLYMOUTH COUNTY 79,533 0.752102% 28,332 687,135 (524,021) 76201 POCAHONTAS COUNTY 42,363 0.400607% 15,091 366,002 (279,120) 77209 POLK COUNTY ADMINISTRATION OFFICE BLDG 1,080,158 10.214488% 384,785 9,332,155 (7,116,865) 78201 POTTAWATTAMIE COUNTY 353,046 3.338569% 125,765 3,050,182 (2,326,123) 79201 POWESHIEK COUNTY 70,318 0.664963% 25,049 607,523 (463,308) 80201 RINGGOLD COUNTY 27,208 0.257288% 9,692 235,063 (179,263) 81201 SAC COUNTY 53,082 0.501969% 18,909 458,608 (349,743) 82201 SCOTT COUNTY 309,873 2.930304% 110,386 2,677,183 (2,041,667) 83201 SHELBY COUNTY 48,954 0.462934% 17,439 422,945 (322,546) 84201 SIOUX COUNTY 95,686 0.904851% 34,086 826,689 (630,448) 85201 STORY COUNTY 209,557 1.981674% 74,650 1,810,496 (1,380,716) 86201 TAMA COUNTY 71,000 0.671408% 25,292 613,411 (467,798) 87201 TAYLOR COUNTY 38,123 0.360505% 13,580 329,364 (251,179) 88201 UNION COUNTY 34,790 0.328993% 12,393 300,575 (229,224) 89201 VAN BUREN COUNTY 28,735 0.271731% 10,236 248,259 (189,327) 90201 WAPELLO COUNTY 65,636 0.620687% 23,382 567,072 (432,459) 91201 WARREN COUNTY 137,736 1.302493% 49,065 1,189,983 (907,502) 92201 WASHINGTON COUNTY 110,827 1.048032% 39,480 957,503 (730,208) 93201 WAYNE COUNTY 29,934 0.283074% 10,664 258,622 (197,230) 94201 WEBSTER COUNTY 100,032 0.945953% 35,634 864,241 (659,086)

___________________________________________________________________________________________________Schedule 2

_________________________________________________________________________________________________95 (Continued)





Pension Plan

Investments

Total Deferred






Pension Plan

Investments


Total Proportionate


Pension Expense





14,416 116,804 111,707 242,927 29,552 154,466 141,021 325,039 25,705 12,714 103,014 98,519 214,247 26,063 136,229 124,372 286,664 22,670 22,901 185,551 177,454 385,906 46,945 245,379 224,021 516,345 40,834 12,582 101,944 97,495 212,021 25,792 134,814 123,079 283,685 22,435

102,098 827,223 791,124 1,720,445 209,290 1,093,949 998,728 2,301,967 182,048 12,978 105,153 100,565 218,696 26,604 139,058 126,954 292,616 23,141 6,294 50,998 48,773 106,065 12,903 67,442 61,572 141,917 11,223

11,552 93,596 89,512 194,660 23,680 123,774 113,001 260,455 20,598 18,638 151,009 144,419 314,066 38,206 199,699 182,317 420,222 33,233

202,027 1,636,876 1,565,445 3,404,348 414,135 2,164,661 1,976,244 4,555,040 360,229 12,684 102,769 98,285 213,738 26,001 135,906 124,076 285,983 22,617 4,429 35,884 34,319 74,632 9,079 47,455 43,324 99,858 7,897

15,951 129,242 123,602 268,795 32,699 170,914 156,037 359,650 28,442 8,108 65,694 62,827 136,629 16,621 86,876 79,314 182,811 14,457

10,672 86,466 82,693 179,831 21,876 114,346 104,393 240,615 19,029 19,574 158,596 151,675 329,845 40,125 209,733 191,478 441,336 34,902 24,549 198,906 190,226 413,681 50,324 263,040 240,144 553,508 43,773 12,148 98,425 94,130 204,703 24,902 130,160 118,831 273,893 21,660 8,916 72,244 69,091 150,251 18,278 95,537 87,222 201,037 15,899 8,724 70,686 67,602 147,012 17,884 93,478 85,342 196,704 15,556 5,274 42,733 40,868 88,875 10,812 56,512 51,593 118,917 9,404 9,775 79,198 75,742 164,715 20,037 104,734 95,618 220,389 17,429

27,641 223,953 214,180 465,774 56,661 296,163 270,384 623,208 49,286 12,050 97,631 93,370 203,051 24,701 129,110 117,872 271,683 21,486 10,233 82,907 79,289 172,429 20,976 109,640 100,096 230,712 18,246 10,023 81,210 77,666 168,899 20,546 107,394 98,046 225,986 17,872 9,269 75,101 71,824 156,194 19,001 99,316 90,672 208,989 16,528

15,734 127,478 121,915 265,127 32,252 168,581 153,907 354,740 28,054 8,381 67,901 64,938 141,220 17,179 89,795 81,979 188,953 14,943

213,681 1,731,310 1,655,759 3,600,750 438,026 2,289,544 2,090,257 4,817,827 381,010 69,841 565,872 541,179 1,176,892 143,168 748,329 683,193 1,574,690 124,532 13,911 112,708 107,790 234,409 28,516 149,049 136,076 313,641 24,804 5,382 43,609 41,706 90,697 11,033 57,670 52,650 121,353 9,597

10,501 85,081 81,369 176,951 21,526 112,515 102,721 236,762 18,724 61,301 496,673 474,999 1,032,973 125,660 656,818 599,647 1,382,125 109,304 9,684 78,465 75,041 163,190 19,852 103,765 94,733 218,350 17,268

18,929 153,368 146,675 318,972 38,803 202,819 185,165 426,787 33,752 41,456 335,885 321,227 698,568 84,980 444,185 405,523 934,688 73,919 14,046 113,801 108,835 236,682 28,792 150,494 137,395 316,681 25,044 7,542 61,104 58,437 127,083 15,459 80,806 73,772 170,037 13,447 6,882 55,763 53,329 115,974 14,108 73,743 67,324 155,175 12,272 5,684 46,057 44,047 95,788 11,653 60,908 55,606 128,167 10,136

12,984 105,204 100,613 218,801 26,617 139,125 127,015 292,757 23,152 27,248 220,767 211,133 459,148 55,855 291,949 266,538 614,342 48,584 21,924 177,637 169,885 369,446 44,943 234,913 214,466 494,322 39,093 5,922 47,980 45,886 99,788 12,139 63,450 57,927 133,516 10,559

19,789 160,335 153,338 333,462 40,565 212,032 193,577 446,174 35,285

________________________________________________________________________________________________


96



Contributions

Employer Allocation

Percentage **



1% Decrease in the

Actuarial Assumed








95201 WINNEBAGO COUNTY 39,741 0.375811% 14,157 343,348 (261,843) 96201 WINNESHIEK COUNTY 71,275 0.674007% 25,390 615,786 (469,609) 97201 WOODBURY COUNTY 267,371 2.528387% 95,245 2,309,983 (1,761,634) 98201 WORTH COUNTY 66,703 0.630776% 23,762 576,289 (439,488) 99201 WRIGHT COUNTY 53,577 0.506648% 19,086 462,883 (353,003)

Total for all entities 10,574,760$ 100.000000% 3,767,040$ 91,361,939 (69,674,234)



___________________________________________________________________________________________________Schedule 2

_________________________________________________________________________________________________97 (Continued)





Pension Plan

Investments

Total Deferred






Pension Plan

Investments


Total Proportionate


Pension Expense





7,862 63,698 60,919 132,479 16,116 84,237 76,905 177,258 14,018 14,100 114,241 109,256 237,597 28,903 151,076 137,926 317,905 25,141 52,893 428,550 409,849 891,292 108,425 566,729 517,400 1,192,554 94,312 13,196 106,914 102,248 222,358 27,050 141,386 129,080 297,516 23,529 10,599 85,875 82,127 178,601 21,727 113,563 103,679 238,969 18,899

2,091,956 16,949,549 16,209,899 35,251,404 4,288,292 22,414,660 20,463,644 47,166,596 3,730,108

98


99

Iowa Public Employees’ Retirement System Protection Occupation Membership Group

___________________________________________________________________________________________________


100



Contributions

Employer Allocation

Percentage **



Decrease in the Actuarial

Assumed Investment

Return (6.00%)

Change in NPL due to 1% Increase in

the Actuarial Assumed


00216 STATE - DEPT OF HUMAN SERVICES/CCUSO 414,617$ 1.202118% (21,371)$ 2,546,988 (2,171,977) 00221 MAR-MAC UNIFIED POLICE DISTRICT 10,538 0.030553% (543) 64,735 (55,203) 00313 POLK COUNTY RANGERS 1,546,363 4.483441% (79,703) 9,499,293 (8,100,647) 00331 BATTLE CREEK COMMUNITY AMBULANCE 3,746 0.010862% (193) 23,013 (19,625) 00348 STATE - PUB DEF - PROTECTION OCCUPATIONS 142,603 0.413455% (7,350) 876,008 (747,027) 00410 DELAWARE TOWNSHIP FIRE DEPT - POLK CO 1,933 0.005603% (100) 11,872 (10,124) 01201 ADAIR COUNTY 43,667 0.126605% (2,251) 268,244 (228,749) 01204 ADAIR COUNTY HEALTH SYSTEM 22,756 0.065977% (1,173) 139,790 (119,207) 01301 CITY OF FONTANELLE 1,723 0.004996% (89) 10,586 (9,028) 01302 CITY OF GREENFIELD 13,508 0.039166% (696) 82,982 (70,764) 01306 CITY OF ADAIR 5,493 0.015925% (283) 33,742 (28,774) 02201 ADAMS COUNTY 30,243 0.087686% (1,559) 185,784 (158,430) 03201 ALLAMAKEE COUNTY 43,090 0.124933% (2,221) 264,702 (225,728) 03304 CITY OF LANSING 13,963 0.040484% (720) 85,775 (73,146) 03306 CITY OF POSTVILLE 22,676 0.065744% (1,169) 139,296 (118,787) 03312 VETERAN'S MEMORIAL HOSPITAL 21,148 0.061315% (1,090) 129,911 (110,783) 03313 WAUKON POLICE DEPARTMENT 34,117 0.098917% (1,759) 209,581 (178,723) 04201 APPANOOSE COUNTY 25,467 0.073839% (1,313) 156,446 (133,412) 04301 CITY OF CENTERVILLE 1,226 0.003555% (63) 7,532 (6,423) 04304 CITY OF MOULTON 16 0.000047% (1) 100 (85) 05201 AUDUBON COUNTY 17,586 0.050988% (906) 108,031 (92,125) 05302 CITY OF AUDUBON 23,140 0.067092% (1,193) 142,151 (121,221) 06201 BENTON COUNTY 88,636 0.256985% (4,569) 544,488 (464,319) 06301 CITY OF VINTON 52,136 0.151161% (2,687) 320,273 (273,117) 06302 CITY OF BELLE PLAINE 21,851 0.063354% (1,126) 134,232 (114,468) 06314 CITY OF SHELLSBURG 1,282 0.003716% (66) 7,873 (6,714) 06315 CITY OF URBANA 2,818 0.008170% (145) 17,309 (14,761) 07001 UNIVERSITY OF NORTHERN IOWA 62,728 0.181870% (3,233) 385,336 (328,601) 07201 BLACK HAWK COUNTY 95,389 0.276567% (4,917) 585,975 (499,698) 07302 CITY OF CEDAR FALLS 725 0.002103% (37) 4,456 (3,800) 07304 CITY OF GILBERTVILLE 3,665 0.010625% (189) 22,511 (19,197) 07306 CITY OF DUNKERTON 5,678 0.016462% (293) 34,878 (29,743) 07311 CITY OF LA PORTE CITY 20,090 0.058247% (1,035) 123,412 (105,241) 07319 CITY OF EVANSDALE 7,999 0.023192% (412) 49,138 (41,903) 07334 HUDSON POLICE DEPARTMENT 21,905 0.063511% (1,129) 134,565 (114,752) 08201 BOONE COUNTY 50,925 0.147649% (2,625) 312,832 (266,772) 08204 BOONE COUNTY HOSPITAL 67,713 0.196324% (3,490) 415,961 (354,716) 08301 CITY OF BOONE 14,044 0.040719% (724) 86,274 (73,571) 08302 CITY OF OGDEN 12,159 0.035254% (627) 74,694 (63,696) 08303 CITY OF MADRID 19,803 0.057416% (1,021) 121,650 (103,738) 09201 BREMER COUNTY 62,261 0.180515% (3,209) 382,467 (326,153) 09302 CITY OF SUMNER 13,965 0.040488% (720) 85,785 (73,154) 09303 CITY OF WAVERLY 1,764 0.005114% (91) 10,836 (9,241) 09304 CITY OF TRIPOLI 6,083 0.017637% (314) 37,369 (31,867) 09305 CITY OF JANESVILLE 8,341 0.024184% (430) 51,241 (43,696) 09307 CITY OF READLYN 5,466 0.015848% (282) 33,577 (28,633) 09318 WAVERLY HEALTH CENTER 79,356 0.230080% (4,090) 487,482 (415,707) 09319 DENVER POLICE DEPARTMENT 19,103 0.055386% (985) 117,349 (100,071) 10201 BUCHANAN COUNTY 54,182 0.157092% (2,793) 332,839 (283,833) 10205 BUCHANAN COUNTY HEALTH CENTER 4,663 0.013519% (240) 28,644 (24,427) 10301 CITY OF FAIRBANK 3,900 0.011307% (201) 23,957 (20,430)


Schedule of Employer Allocations and Collective Pension Amounts Allocated by Employer - Protection Occupation Membership Group


___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________101 (Continued)

Differences Between

Expected and Actual

ExperienceChanges of

Assumptions

Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense

9,944 429,846 461,587 901,377 32,543 15,574 588,969 637,086 387,432 253 10,925 11,732 22,910 827 396 14,969 16,192 9,847

37,087 1,603,161 1,721,546 3,361,794 121,374 58,082 2,196,628 2,376,084 1,444,974 90 3,884 4,171 8,145 294 141 5,322 5,757 3,501

3,420 147,841 158,758 310,019 11,193 5,356 202,569 219,118 133,253 46 2,004 2,152 4,202 152 73 2,745 2,970 1,806

1,047 45,271 48,614 94,932 3,427 1,640 62,029 67,096 40,804 546 23,592 25,334 49,472 1,786 855 32,325 34,966 21,264 41 1,787 1,919 3,747 135 65 2,448 2,648 1,610

324 14,005 15,039 29,368 1,060 507 19,189 20,756 12,623 132 5,695 6,115 11,942 431 206 7,803 8,440 5,133 725 31,354 33,669 65,748 2,374 1,136 42,961 46,471 28,260

1,033 44,673 47,972 93,678 3,382 1,618 61,210 66,210 40,265 335 14,476 15,545 30,356 1,096 524 19,835 21,455 13,048 544 23,509 25,244 49,297 1,780 852 32,211 34,843 21,189 507 21,925 23,544 45,976 1,660 794 30,041 32,495 19,761 818 35,370 37,982 74,170 2,678 1,281 48,464 52,423 31,880 611 26,403 28,353 55,367 1,999 957 36,177 39,133 23,798 29 1,271 1,365 2,665 96 46 1,742 1,884 1,146

- 17 18 35 1 1 23 25 15 422 18,232 19,578 38,232 1,380 661 24,981 27,022 16,433 555 23,990 25,762 50,307 1,816 869 32,871 35,556 21,623

2,126 91,891 98,677 192,694 6,957 3,329 125,908 136,194 82,824 1,250 54,051 58,043 113,344 4,092 1,958 74,060 80,110 48,718

524 22,654 24,327 47,505 1,715 821 31,040 33,576 20,418 31 1,329 1,427 2,787 101 48 1,821 1,970 1,198 68 2,921 3,137 6,126 221 106 4,003 4,330 2,633

1,504 65,032 69,834 136,370 4,923 2,356 89,106 96,385 58,615 2,288 98,893 106,196 207,377 7,487 3,583 135,502 146,572 89,135

17 752 808 1,577 57 27 1,030 1,114 678 88 3,799 4,080 7,967 288 138 5,205 5,631 3,424

136 5,886 6,321 12,343 446 213 8,065 8,724 5,305 482 20,828 22,366 43,676 1,577 755 28,538 30,870 18,773 192 8,293 8,905 17,390 628 300 11,363 12,291 7,475 525 22,710 24,387 47,622 1,719 823 31,117 33,659 20,469

1,221 52,796 56,694 110,711 3,997 1,913 72,340 78,250 47,586 1,624 70,200 75,384 147,208 5,315 2,543 96,187 104,045 63,273

337 14,560 15,635 30,532 1,102 527 19,950 21,579 13,123 292 12,606 13,537 26,435 954 457 17,272 18,683 11,362 475 20,530 22,046 43,051 1,554 744 28,130 30,428 18,505

1,493 64,548 69,314 135,355 4,887 2,338 88,442 95,667 58,178 335 14,478 15,547 30,360 1,096 525 19,837 21,458 13,049 42 1,829 1,964 3,835 138 66 2,506 2,710 1,648

146 6,307 6,772 13,225 477 228 8,641 9,346 5,684 200 8,648 9,286 18,134 655 313 11,849 12,817 7,794 131 5,667 6,085 11,883 429 205 7,764 8,398 5,108

1,903 82,271 88,346 172,520 6,229 2,981 112,726 121,936 74,153 458 19,805 21,267 41,530 1,499 717 27,136 29,352 17,850

1,300 56,172 60,320 117,792 4,253 2,035 76,966 83,254 50,629 112 4,834 5,191 10,137 366 175 6,624 7,165 4,357 94 4,043 4,342 8,479 306 146 5,540 5,992 3,644





___________________________________________________________________________________________________


102



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







10302 CITY OF INDEPENDENCE 84,861 0.246042% (4,374) 521,302 (444,547) 10303 CITY OF JESUP 20,748 0.060155% (1,069) 127,454 (108,688) 10306 CITY OF LAMONT 169 0.000489% (9) 1,037 (884) 11201 BUENA VISTA COUNTY 46,782 0.135636% (2,411) 287,378 (245,066) 11204 BUENA VISTA REGIONAL MEDICAL CENTER 80,818 0.234319% (4,166) 496,464 (423,367) 11301 CITY OF SIOUX RAPIDS 4,272 0.012386% (220) 26,242 (22,379) 11302 CITY OF NEWELL 5,134 0.014884% (265) 31,536 (26,893) 11303 CITY OF MARATHON 18 0.000053% (1) 111 (95) 11307 CITY OF STORM LAKE 6,995 0.020282% (361) 42,973 (36,646) 12201 BUTLER COUNTY 32,368 0.093845% (1,668) 198,834 (169,558) 12302 CITY OF PARKERSBURG 11,594 0.033615% (598) 71,221 (60,734) 12303 CITY OF SHELL ROCK 5,729 0.016609% (295) 35,191 (30,009) 12305 CITY OF CLARKSVILLE 7,872 0.022824% (406) 48,358 (41,238) 12310 CITY OF APLINGTON 10,157 0.029447% (524) 62,392 (53,205) 12321 CITY OF BRISTOW 59 0.000171% (3) 363 (309) 13201 CALHOUN COUNTY 51,628 0.149687% (2,661) 317,150 (270,454) 13301 CITY OF ROCKWELL CITY 20,954 0.060752% (1,080) 128,719 (109,767) 13303 CITY OF LAKE CITY 17,613 0.051065% (908) 108,194 (92,264) 13307 CITY OF POMEROY 3,640 0.010553% (188) 22,359 (19,067) 13309 CITY OF FARNHAMVILLE 1,392 0.004036% (72) 8,551 (7,292) 13323 MANSON POLICE DEPT 17,121 0.049639% (882) 105,173 (89,688) 14201 CARROLL COUNTY 101,844 0.295282% (5,249) 625,628 (533,513) 14302 CITY OF CARROLL 1,113 0.003227% (57) 6,836 (5,830) 14308 CITY OF MANNING 18,082 0.052425% (932) 111,076 (94,722) 14309 CITY OF COON RAPIDS 11,264 0.032659% (581) 69,196 (59,008) 15201 CASS COUNTY 22,119 0.064131% (1,140) 135,878 (115,871) 15302 CITY OF ATLANTIC 83,061 0.240821% (4,281) 510,240 (435,114) 15305 CITY OF ANITA 54 0.000157% (3) 332 (284) 16201 CEDAR COUNTY 72,471 0.210118% (3,735) 445,187 (379,639) 16302 CITY OF STANWOOD 98 0.000285% (5) 604 (515) 16303 CITY OF TIPTON 47,683 0.138249% (2,458) 292,916 (249,788) 16304 CITY OF WEST BRANCH 26,936 0.078097% (1,388) 165,467 (141,104) 16305 CITY OF DURANT 17,734 0.051418% (914) 108,943 (92,902) 16306 CITY OF MECHANICSVILLE 5,287 0.015330% (273) 32,481 (27,698) 16307 CITY OF CLARENCE 9,349 0.027107% (482) 57,434 (48,977) 17201 CERRO GORDO COUNTY 139,735 0.405139% (7,202) 858,389 (732,002) 17303 CITY OF CLEAR LAKE 140,160 0.406374% (7,224) 861,004 (734,233) 17305 CITY OF THORNTON 108 0.000312% (6) 662 (564) 17308 CITY OF ROCKWELL 4,566 0.013237% (235) 28,047 (23,917) 18201 CHEROKEE COUNTY 23,122 0.067039% (1,192) 142,038 (121,125) 18302 CITY OF CHEROKEE 52,212 0.151382% (2,691) 320,741 (273,516) 18306 CITY OF MARCUS 3,508 0.010170% (181) 21,549 (18,376) 18309 CITY OF AURELIA 5,080 0.014728% (262) 31,206 (26,611) 19201 CHICKASAW COUNTY 38,122 0.110528% (1,965) 234,182 (199,702) 19303 CITY OF NASHUA 14,127 0.040960% (728) 86,785 (74,007) 19304 CITY OF NEW HAMPTON 29,927 0.086767% (1,543) 183,838 (156,771) 20201 CLARKE COUNTY 49,644 0.143936% (2,559) 304,964 (260,062) 20204 CLARKE COUNTY HOSPITAL 46,149 0.133801% (2,379) 283,491 (241,751) 20301 CITY OF OSCEOLA 58,732 0.170283% (3,027) 360,787 (307,666) 21201 CLAY COUNTY 61,121 0.177211% (3,150) 375,466 (320,184) 21301 CITY OF EVERLY 143 0.000416% (7) 880 (751)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________103 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





2,035 87,978 94,475 184,488 6,661 3,187 120,547 130,395 79,297 498 21,510 23,098 45,106 1,628 779 29,473 31,880 19,387

4 175 188 367 13 6 240 259 158 1,122 48,500 52,081 101,703 3,672 1,757 66,454 71,883 43,714 1,938 83,787 89,974 175,699 6,343 3,035 114,803 124,181 75,519

102 4,429 4,756 9,287 335 160 6,068 6,563 3,992 123 5,322 5,715 11,160 403 193 7,293 7,889 4,797 - 19 20 39 1 1 26 28 17 168 7,252 7,788 15,208 549 263 9,937 10,749 6,537 776 33,556 36,034 70,366 2,541 1,216 45,979 49,736 30,245 278 12,020 12,907 25,205 910 435 16,469 17,814 10,834 137 5,939 6,378 12,454 450 215 8,138 8,803 5,353 189 8,161 8,764 17,114 618 296 11,182 12,096 7,356 244 10,530 11,307 22,081 797 381 14,428 15,606 9,491

1 61 66 128 5 2 84 91 55 1,238 53,524 57,477 112,239 4,052 1,939 73,338 79,329 48,243

503 21,723 23,328 45,554 1,645 787 29,765 32,197 19,580 422 18,260 19,608 38,290 1,382 662 25,019 27,063 16,458 87 3,773 4,052 7,912 286 137 5,170 5,593 3,401 33 1,443 1,550 3,026 109 52 1,977 2,138 1,301

411 17,750 19,060 37,221 1,344 643 24,320 26,307 15,998 2,443 105,585 113,382 221,410 7,994 3,825 144,671 156,490 95,167

27 1,154 1,239 2,420 87 42 1,581 1,710 1,040 434 18,746 20,130 39,310 1,419 679 25,685 27,783 16,896 270 11,678 12,540 24,488 884 423 16,001 17,308 10,526 531 22,932 24,625 48,088 1,736 831 31,421 33,988 20,669

1,992 86,111 92,470 180,573 6,519 3,120 117,989 127,628 77,615 1 56 60 117 4 2 77 83 51

1,738 75,133 80,681 157,552 5,688 2,722 102,946 111,356 67,719 2 102 110 214 8 4 140 152 92

1,144 49,434 53,085 103,663 3,743 1,791 67,734 73,268 44,557 646 27,925 29,987 58,558 2,114 1,012 38,263 41,389 25,170 425 18,386 19,744 38,555 1,392 666 25,192 27,250 16,572 127 5,482 5,886 11,495 415 199 7,511 8,125 4,941 224 9,693 10,409 20,326 734 351 13,281 14,366 8,736

3,351 144,867 155,565 303,783 10,968 5,248 198,495 214,711 130,573 3,362 145,309 156,039 304,710 11,001 5,264 199,100 215,365 130,971

3 112 120 235 8 4 153 165 101 110 4,733 5,083 9,926 358 171 6,486 7,015 4,266 555 23,971 25,741 50,267 1,815 868 32,845 35,528 21,606

1,252 54,130 58,127 113,509 4,098 1,961 74,168 80,227 48,789 84 3,637 3,905 7,626 275 132 4,983 5,390 3,278

122 5,266 5,655 11,043 399 191 7,216 7,806 4,747 914 39,522 42,441 82,877 2,992 1,432 54,153 58,577 35,622 339 14,646 15,728 30,713 1,109 531 20,068 21,708 13,201 718 31,026 33,317 65,061 2,349 1,124 42,511 45,984 27,964

1,191 51,468 55,268 107,927 3,897 1,865 70,520 76,282 46,389 1,107 47,844 51,377 100,328 3,622 1,733 65,555 70,910 43,123 1,409 60,889 65,385 127,683 4,610 2,206 83,429 90,245 54,881 1,466 63,366 68,045 132,877 4,797 2,296 86,823 93,916 57,114

3 149 160 312 11 5 204 220 134

___________________________________________________________________________________________________


104



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







21302 SPENCER HOSPITAL 52,092 0.151034% (2,685) 320,003 (272,887) 21303 CITY OF SPENCER 3,112 0.009023% (160) 19,118 (16,303) 22201 CLAYTON COUNTY 67,123 0.194614% (3,460) 412,338 (351,627) 22302 CITY OF GUTTENBERG 19,460 0.056421% (1,003) 119,543 (101,942) 22303 CITY OF STRAWBERRY POINT 12,980 0.037633% (669) 79,736 (67,996) 22306 CITY OF ELKADER 12,201 0.035376% (629) 74,952 (63,916) 22308 CITY OF MONONA 10,487 0.030405% (541) 64,421 (54,936) 22311 CITY OF GARNAVILLO 2,285 0.006624% (118) 14,035 (11,968) 22324 GUTTENBERG MUNIC HOSP 18,677 0.054152% (963) 114,734 (97,841) 23201 CLINTON COUNTY 72,668 0.210691% (3,746) 446,402 (380,675) 24201 CRAWFORD COUNTY 26,316 0.076298% (1,356) 161,656 (137,855) 24204 CRAWFORD COUNTY MEMORIAL HOSPITAL 53,984 0.156518% (2,783) 331,623 (282,796) 24301 CITY OF DENISON 73,706 0.213699% (3,799) 452,775 (386,110) 24303 CITY OF MANILLA 2,756 0.007990% (142) 16,929 (14,436) 25201 DALLAS COUNTY 189,227 0.548633% (9,753) 1,162,416 (991,266) 25301 CITY OF WOODWARD 5,642 0.016357% (291) 34,657 (29,554) 25303 CITY OF MINBURN 151 0.000438% (8) 929 (792) 25305 CITY OF VAN METER 10,388 0.030120% (535) 63,816 (54,420) 25306 CITY OF DALLAS CENTER 123 0.000357% (6) 756 (644) 25308 CITY OF PERRY 69,262 0.200814% (3,570) 425,474 (362,828) 25312 CITY OF ADEL 46,982 0.136216% (2,422) 288,609 (246,115) 25314 CITY OF GRANGER 11,353 0.032917% (585) 69,742 (59,474) 25315 CITY OF WAUKEE 262,965 0.762427% (13,554) 1,615,393 (1,377,546) 25318 CITY OF DE SOTO 5,078 0.014723% (262) 31,193 (26,601) 26201 DAVIS COUNTY 27,040 0.078397% (1,394) 166,105 (141,648) 26203 DAVIS COUNTY HOSPITAL 39,670 0.115017% (2,045) 243,692 (207,812) 26301 CITY OF BLOOMFIELD 30,218 0.087613% (1,558) 185,629 (158,298) 27201 DECATUR COUNTY 48,203 0.139758% (2,485) 296,113 (252,514) 27204 DECATUR COUNTY HOSPITAL 41,616 0.120658% (2,145) 255,645 (218,005) 27301 CITY OF LAMONI 16,717 0.048470% (862) 102,695 (87,575) 27302 CITY OF LEON 11,676 0.033854% (602) 71,727 (61,166) 28201 DELAWARE COUNTY 22,030 0.063872% (1,135) 135,329 (115,404) 28204 REGIONAL MEDICAL CENTER 48,505 0.140633% (2,500) 297,966 (254,095) 28301 CITY OF EDGEWOOD 1,905 0.005523% (98) 11,701 (9,978) 28304 CITY OF MANCHESTER 57,144 0.165681% (2,945) 351,037 (299,351) 28312 CITY OF GREELEY 148 0.000428% (8) 907 (773) 29201 DES MOINES COUNTY 117,093 0.339494% (6,035) 719,303 (613,395) 29305 CITY OF WEST BURLINGTON 64,651 0.187446% (3,332) 397,152 (338,676) 30201 DICKINSON COUNTY 55,161 0.159931% (2,843) 338,854 (288,962) 30204 LAKES REGIONAL HEALTHCARE 56,147 0.162789% (2,894) 344,910 (294,127) 30301 CITY OF SPIRIT LAKE 62,746 0.181922% (3,234) 385,447 (328,695) 30302 CITY OF ARNOLDS PARK 33,578 0.097354% (1,731) 206,269 (175,898) 30305 CITY OF LAKE PARK 11,862 0.034392% (611) 72,868 (62,139) 30306 CITY OF OKOBOJI 23,040 0.066801% (1,188) 141,534 (120,695) 30307 CITY OF MILFORD 34,047 0.098715% (1,755) 209,152 (178,357) 31201 DUBUQUE COUNTY 51,354 0.148894% (2,647) 315,469 (269,021) 31301 CITY OF CASCADE 8,836 0.025618% (455) 54,277 (46,286) 31303 CITY OF FARLEY 5,344 0.015494% (275) 32,828 (27,994) 31306 CITY OF DYERSVILLE 32,364 0.093836% (1,668) 198,815 (169,542) 31307 CITY OF EPWORTH 6,059 0.017566% (312) 37,217 (31,738) 31308 CITY OF NEW VIENNA 734 0.002129% (38) 4,511 (3,847)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________105 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





1,249 54,006 57,994 113,249 4,089 1,957 73,998 80,044 48,677 75 3,226 3,465 6,766 244 117 4,421 4,782 2,908

1,610 69,589 74,728 145,927 5,268 2,521 95,350 103,139 62,722 467 20,175 21,665 42,307 1,527 731 27,643 29,901 18,184 311 13,457 14,450 28,218 1,019 488 18,438 19,945 12,129 293 12,649 13,583 26,525 958 458 17,332 18,748 11,401 252 10,872 11,675 22,799 823 394 14,897 16,114 9,799 55 2,369 2,544 4,968 179 86 3,245 3,510 2,135

448 19,363 20,793 40,604 1,466 702 26,531 28,699 17,453 1,743 75,338 80,901 157,982 5,704 2,729 103,227 111,660 67,904

631 27,282 29,297 57,210 2,066 988 37,382 40,436 24,590 1,295 55,967 60,100 117,362 4,237 2,028 76,685 82,950 50,444 1,768 76,413 82,056 160,237 5,785 2,768 104,700 113,253 68,873

66 2,857 3,068 5,991 216 104 3,915 4,235 2,575 4,538 196,177 210,663 411,378 14,852 7,107 268,799 290,758 176,820

135 5,849 6,281 12,265 443 212 8,014 8,669 5,272 4 157 168 329 12 6 215 233 141

249 10,770 11,565 22,584 815 390 14,757 15,962 9,707 3 128 137 268 10 5 175 190 115

1,661 71,806 77,108 150,575 5,436 2,601 98,387 106,424 64,720 1,127 48,707 52,304 102,138 3,688 1,765 66,738 72,191 43,901

272 11,770 12,639 24,681 891 426 16,127 17,444 10,609 6,307 272,624 292,756 571,687 20,640 9,877 373,546 404,063 245,723

122 5,264 5,653 11,039 399 191 7,213 7,803 4,745 649 28,033 30,103 58,785 2,122 1,016 38,410 41,548 25,267 951 41,127 44,164 86,242 3,114 1,490 56,352 60,956 37,069 725 31,328 33,641 65,694 2,372 1,135 42,925 46,432 28,237

1,156 49,974 53,664 104,794 3,783 1,811 68,474 74,068 45,043 998 43,144 46,330 90,472 3,266 1,563 59,116 63,945 38,887 401 17,331 18,611 36,343 1,312 628 23,747 25,687 15,621 280 12,105 12,999 25,384 916 439 16,586 17,941 10,911 528 22,839 24,526 47,893 1,729 827 31,294 33,850 20,585

1,163 50,287 54,000 105,450 3,807 1,822 68,902 74,531 45,325 46 1,975 2,121 4,142 150 72 2,706 2,928 1,780

1,371 59,243 63,618 124,232 4,485 2,146 81,174 87,805 53,398 4 153 164 321 12 6 210 228 138

2,808 121,394 130,359 254,561 9,191 4,398 166,333 179,922 109,416 1,551 67,026 71,975 140,552 5,074 2,428 91,838 99,340 60,412 1,323 57,187 61,410 119,920 4,330 2,072 78,357 84,759 51,544 1,347 58,209 62,508 122,064 4,407 2,109 79,757 86,273 52,466 1,505 65,051 69,854 136,410 4,925 2,357 89,131 96,413 58,632

805 34,811 37,382 72,998 2,636 1,261 47,698 51,595 31,376 284 12,298 13,206 25,788 931 446 16,850 18,227 11,084 553 23,886 25,650 50,089 1,808 865 32,728 35,401 21,529 817 35,298 37,904 74,019 2,672 1,279 48,365 52,316 31,815

1,232 53,241 57,172 111,645 4,031 1,929 72,950 78,910 47,987 212 9,160 9,837 19,209 694 332 12,551 13,577 8,256 128 5,540 5,949 11,617 419 201 7,591 8,211 4,994 776 33,553 36,031 70,360 2,540 1,216 45,974 49,730 30,242 145 6,281 6,745 13,171 476 228 8,606 9,310 5,661 18 761 818 1,597 58 28 1,043 1,129 686

___________________________________________________________________________________________________


106



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







31311 CITY OF PEOSTA 16,429 0.047632% (847) 100,921 (86,062) 31319 CITY OF ASBURY 24,875 0.072121% (1,282) 152,805 (130,307) 32201 EMMET COUNTY 38,953 0.112937% (2,008) 239,285 (204,054) 32301 CITY OF ARMSTRONG 5,639 0.016351% (291) 34,643 (29,542) 32303 CITY OF ESTHERVILLE 1,522 0.004413% (78) 9,351 (7,974) 33201 FAYETTE COUNTY 66,715 0.193429% (3,439) 409,828 (349,486) 33302 CITY OF WEST UNION 21,634 0.062725% (1,115) 132,898 (113,331) 33305 CITY OF FAYETTE 16,459 0.047722% (848) 101,110 (86,223) 34201 FLOYD COUNTY 22,497 0.065228% (1,160) 138,201 (117,853) 34302 CITY OF CHARLES CITY 824 0.002389% (42) 5,062 (4,317) 34305 CITY OF NORA SPRINGS 8,636 0.025038% (445) 53,049 (45,238) 35201 FRANKLIN COUNTY 20,028 0.058069% (1,032) 123,035 (104,919) 35205 FRANKLIN GEN HOSP 24,951 0.072342% (1,286) 153,274 (130,707) 35301 CITY OF HAMPTON 37,474 0.108649% (1,932) 230,201 (196,307) 35309 CITY OF SHEFFIELD 7,943 0.023030% (409) 48,794 (41,610) 35311 CITY OF HANSELL 145 0.000419% (7) 889 (758) 36201 FREMONT COUNTY 63,195 0.183223% (3,257) 388,204 (331,047) 36306 CITY OF TABOR 4,586 0.013298% (236) 28,174 (24,026) 37201 GREENE COUNTY 36,097 0.104659% (1,861) 221,745 (189,096) 37303 CITY OF JEFFERSON 42,008 0.121796% (2,165) 258,056 (220,061) 38201 GRUNDY COUNTY 27,583 0.079973% (1,422) 169,442 (144,494) 38303 CITY OF GRUNDY CENTER 37,934 0.109983% (1,955) 233,027 (198,717) 39201 GUTHRIE COUNTY 29,833 0.086497% (1,538) 183,265 (156,282) 39301 CITY OF PANORA 42,696 0.123790% (2,201) 262,279 (223,662) 39303 CITY OF STUART 36,027 0.104454% (1,857) 221,313 (188,727) 40201 HAMILTON COUNTY 100,185 0.290470% (5,164) 615,433 (524,818) 40202 HAMILTON HOSPITAL 45,074 0.130685% (2,323) 276,890 (236,122) 40302 CITY OF WEBSTER CITY 1,654 0.004796% (85) 10,161 (8,665) 40303 CITY OF STRATFORD 629 0.001823% (32) 3,863 (3,294) 40304 CITY OF JEWELL 11,855 0.034372% (611) 72,826 (62,103) 40307 CITY OF BLAIRSBURG 152 0.000442% (8) 935 (798) 40308 CITY OF WILLIAMS 167 0.000485% (9) 1,028 (876) 41201 HANCOCK COUNTY 36,483 0.105776% (1,880) 224,113 (191,116) 41302 CITY OF BRITT 23,802 0.069009% (1,227) 146,213 (124,685) 41303 CITY OF GARNER 27,023 0.078348% (1,393) 166,000 (141,559) 41305 CITY OF KANAWHA 4,743 0.013751% (244) 29,135 (24,845) 42201 HARDIN COUNTY 81,810 0.237195% (4,217) 502,557 (428,562) 42302 CITY OF ACKLEY 16,633 0.048224% (857) 102,174 (87,130) 42303 CITY OF ELDORA 52,488 0.152182% (2,705) 322,436 (274,962) 42304 CITY OF IOWA FALLS 56,418 0.163574% (2,908) 346,572 (295,544) 42315 CITY OF HUBBARD 190 0.000551% (10) 1,168 (996) 43201 HARRISON COUNTY 47,380 0.137372% (2,442) 291,057 (248,203) 43301 CITY OF MISSOURI VALLEY 31,510 0.091358% (1,624) 193,565 (165,065) 43303 CITY OF WOODBINE 13,709 0.039748% (707) 84,217 (71,817) 43305 CITY OF DUNLAP 8,925 0.025877% (460) 54,827 (46,754) 43306 CITY OF LOGAN 13,573 0.039353% (700) 83,379 (71,103) 44201 HENRY COUNTY 55,778 0.161720% (2,875) 342,644 (292,194) 44204 HENRY COUNTY HEALTH CENTER 80,142 0.232358% (4,131) 492,309 (419,823) 44301 CITY OF MOUNT PLEASANT 83,473 0.242017% (4,302) 512,773 (437,274) 44302 CITY OF WINFIELD 3,627 0.010517% (187) 22,283 (19,002) 44303 CITY OF NEW LONDON 17,325 0.050232% (893) 106,428 (90,758)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________107 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





394 17,032 18,290 35,716 1,289 617 23,337 25,243 15,351 597 25,788 27,693 54,078 1,952 934 35,335 38,221 23,244 934 40,383 43,365 84,682 3,057 1,463 55,333 59,853 36,399 135 5,847 6,278 12,260 443 212 8,011 8,666 5,270 37 1,578 1,695 3,310 119 57 2,162 2,338 1,422

1,600 69,165 74,273 145,038 5,236 2,506 94,769 102,511 62,340 519 22,429 24,085 47,033 1,698 813 30,732 33,243 20,216 395 17,064 18,324 35,783 1,292 618 23,381 25,291 15,380 540 23,324 25,046 48,910 1,766 845 31,958 34,569 21,022 20 854 917 1,791 65 31 1,171 1,267 770

207 8,953 9,614 18,774 678 324 12,267 13,269 8,069 480 20,764 22,297 43,541 1,572 752 28,451 30,775 18,715 598 25,868 27,778 54,244 1,958 937 35,443 38,338 23,315 899 38,850 41,719 81,468 2,941 1,407 53,232 57,580 35,017 191 8,235 8,843 17,269 623 298 11,283 12,204 7,422

3 150 161 314 11 5 205 221 135 1,516 65,516 70,354 137,386 4,960 2,374 89,769 97,103 59,051

110 4,755 5,106 9,971 360 172 6,515 7,047 4,286 866 37,423 40,187 78,476 2,833 1,356 51,277 55,466 33,731

1,008 43,551 46,767 91,326 3,297 1,578 59,673 64,548 39,254 662 28,596 30,708 59,966 2,165 1,036 39,182 42,383 25,775 910 39,327 42,231 82,468 2,977 1,425 53,885 58,287 35,447 716 30,929 33,213 64,858 2,342 1,121 42,379 45,842 27,877

1,024 44,264 47,533 92,821 3,351 1,604 60,650 65,605 39,896 864 37,350 40,108 78,322 2,828 1,353 51,177 55,358 33,665

2,403 103,864 111,534 217,801 7,863 3,763 142,313 153,939 93,616 1,081 46,730 50,180 97,991 3,538 1,693 64,028 69,259 42,119

40 1,715 1,841 3,596 130 62 2,350 2,542 1,546 15 652 700 1,367 49 24 893 966 588

284 12,291 13,198 25,773 931 445 16,840 18,216 11,078 4 158 170 332 12 6 216 234 142 4 173 186 363 13 6 238 257 156

875 37,823 40,616 79,314 2,864 1,370 51,824 56,058 34,091 571 24,676 26,498 51,745 1,868 894 33,811 36,573 22,241 648 28,015 30,084 58,747 2,121 1,015 38,386 41,522 25,251 114 4,917 5,280 10,311 372 178 6,737 7,287 4,432

1,962 84,815 91,078 177,855 6,421 3,073 116,212 125,706 76,446 399 17,244 18,517 36,160 1,305 625 23,627 25,557 15,542

1,259 54,416 58,435 114,110 4,120 1,971 74,561 80,652 49,047 1,353 58,490 62,809 122,652 4,428 2,119 80,142 86,689 52,718

5 197 212 414 15 7 270 292 178 1,136 49,121 52,748 103,005 3,719 1,780 67,305 72,804 44,274

756 32,667 35,080 68,503 2,473 1,183 44,760 48,416 29,444 329 14,213 15,262 29,804 1,076 515 19,474 21,065 12,810 214 9,253 9,936 19,403 701 335 12,678 13,714 8,340 326 14,072 15,111 29,509 1,065 510 19,281 20,856 12,683

1,338 57,827 62,097 121,262 4,378 2,095 79,233 85,706 52,121 1,922 83,085 89,221 174,228 6,290 3,010 113,842 123,142 74,887 2,002 86,539 92,929 181,470 6,552 3,135 118,574 128,261 78,000

87 3,761 4,038 7,886 285 136 5,153 5,574 3,389 416 17,961 19,288 37,665 1,360 651 24,611 26,622 16,189

___________________________________________________________________________________________________


108



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







44306 CITY OF WAYLAND 5,314 0.015407% (274) 32,644 (27,838) 45201 HOWARD COUNTY 34,753 0.100760% (1,791) 213,485 (182,053) 45205 REGIONAL HEALTH SERVICES OF HOWARD CO 27,579 0.079961% (1,421) 169,417 (144,472) 45302 CITY OF CRESCO 35,908 0.104109% (1,851) 220,582 (188,104) 46201 HUMBOLDT COUNTY 20,511 0.059468% (1,057) 125,997 (107,446) 46205 HUMBOLDT COUNTY MEMORIAL HOSPITAL 12,934 0.037499% (667) 79,450 (67,752) 46301 CITY OF RENWICK 328 0.000951% (17) 2,015 (1,718) 46302 CITY OF HUMBOLDT 29,425 0.085313% (1,517) 180,756 (154,142) 47201 IDA COUNTY 21,976 0.063717% (1,133) 135,000 (115,123) 48201 IOWA COUNTY 110,710 0.320987% (5,706) 680,091 (579,957) 48303 CITY OF WILLIAMSBURG 40,939 0.118697% (2,110) 251,488 (214,460) 48305 CITY OF MARENGO 22,080 0.064016% (1,138) 135,635 (115,664) 49201 JACKSON COUNTY 44,707 0.129621% (2,304) 274,634 (234,198) 49202 JACKSON COUNTY REGIONAL HEALTH CENTER 57,309 0.166158% (2,954) 352,046 (300,212) 49301 CITY OF MAQUOKETA 2,066 0.005989% (106) 12,689 (10,821) 49303 CITY OF PRESTON 8,215 0.023818% (423) 50,465 (43,035) 49304 CITY OF BELLEVUE 27,454 0.079598% (1,415) 168,648 (143,817) 49321 SABULA POLICE DEPT 4,470 0.012960% (230) 27,459 (23,416) 49325 ANDREW POLICE DEPT. 496 0.001438% (26) 3,047 (2,598) 50201 JASPER COUNTY 102,934 0.298441% (5,306) 632,321 (539,220) 50301 CITY OF COLFAX 23,221 0.067326% (1,197) 142,647 (121,644) 50303 CITY OF NEWTON 2,452 0.007109% (126) 15,062 (12,845) 50307 CITY OF MONROE 17,502 0.050744% (902) 107,515 (91,684) 50310 CITY OF PRAIRIE CITY 18,458 0.053515% (951) 113,385 (96,691) 50312 CITY OF BAXTER 1,677 0.004862% (86) 10,301 (8,784) 51002 8TH JUDICIAL DIST DEPT CORR SERVICES 18,961 0.054973% (977) 116,474 (99,325) 51201 JEFFERSON COUNTY 81,498 0.236292% (4,201) 500,643 (426,930) 51301 CITY OF FAIRFIELD 10,435 0.030254% (538) 64,100 (54,662) 52003 UNIVERSITY OF IOWA 56,544 0.163942% (2,914) 347,351 (296,209) 52201 JOHNSON COUNTY 319,824 0.927281% (16,485) 1,964,677 (1,675,404) 52303 CITY OF CORALVILLE 284,254 0.824150% (14,651) 1,746,167 (1,489,066) 52310 CITY OF HILLS 236 0.000685% (12) 1,451 (1,237) 52315 CITY OF NORTH LIBERTY 159,267 0.461769% (8,209) 978,373 (834,321) 52319 UNIVERSITY HEIGHTS POLICE DEPT 24,719 0.071670% (1,274) 151,851 (129,493) 53201 JONES COUNTY 35,396 0.102626% (1,824) 217,439 (185,424) 53304 CITY OF ANAMOSA 39,927 0.115762% (2,058) 245,270 (209,157) 53305 CITY OF MONTICELLO 68,631 0.198985% (3,537) 421,600 (359,525) 54201 KEOKUK COUNTY 36,208 0.104981% (1,866) 222,428 (189,678) 54205 KEOKUK COUNTY HEALTH CENTER 64,470 0.186921% (3,323) 396,039 (337,727) 54301 CITY OF SIGOURNEY 18,449 0.053490% (951) 113,332 (96,645) 54304 CITY OF KEOTA 5,361 0.015544% (276) 32,933 (28,084) 54307 CITY OF RICHLAND 884 0.002562% (46) 5,427 (4,628) 55201 KOSSUTH COUNTY 49,306 0.142954% (2,541) 302,885 (258,289) 55301 CITY OF ALGONA 80,645 0.233819% (4,157) 495,404 (422,463) 55306 CITY OF BANCROFT 7,045 0.020426% (363) 43,277 (36,905) 55309 CITY OF BURT 169 0.000491% (9) 1,040 (887) 56201 LEE COUNTY 86,473 0.250714% (4,457) 531,200 (452,988) 56304 CITY OF WEST POINT 6,494 0.018829% (335) 39,894 (34,020) 56310 CITY OF MONTROSE 3,880 0.011249% (200) 23,835 (20,325) 57004 6TH JUDICIAL DIST DEPT CORR SERVICES 96,541 0.279906% (4,976) 593,052 (505,733) 57202 LINN COUNTY 62,111 0.180081% (3,201) 381,547 (325,369)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________109 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





127 5,509 5,916 11,552 417 200 7,549 8,166 4,966 834 36,029 38,690 75,553 2,728 1,305 49,367 53,400 32,474 661 28,592 30,703 59,956 2,165 1,036 39,176 42,377 25,771 861 37,227 39,976 78,064 2,818 1,349 51,008 55,175 33,554 492 21,264 22,834 44,590 1,610 770 29,136 31,516 19,166 310 13,409 14,399 28,118 1,015 486 18,372 19,873 12,086

8 340 365 713 26 12 466 504 306 706 30,506 32,758 63,970 2,310 1,105 41,798 45,213 27,495 527 22,784 24,466 47,777 1,725 825 31,218 33,768 20,535

2,655 114,777 123,252 240,684 8,690 4,158 157,265 170,113 103,451 982 42,443 45,577 89,002 3,213 1,538 58,154 62,905 38,255 530 22,891 24,581 48,002 1,733 829 31,364 33,926 20,632

1,072 46,349 49,772 97,193 3,509 1,679 63,507 68,695 41,776 1,374 59,414 63,801 124,589 4,498 2,152 81,408 88,058 53,551

50 2,141 2,300 4,491 162 78 2,934 3,174 1,930 197 8,517 9,146 17,860 645 309 11,670 12,624 7,676 658 28,462 30,564 59,684 2,155 1,031 38,998 42,184 25,654 107 4,634 4,976 9,717 351 168 6,350 6,869 4,177 12 514 552 1,078 39 19 705 763 463

2,469 106,715 114,595 223,779 8,079 3,866 146,219 158,164 96,185 557 24,074 25,852 50,483 1,823 872 32,986 35,681 21,699 59 2,542 2,730 5,331 192 92 3,483 3,767 2,291

420 18,145 19,485 38,050 1,374 657 24,862 26,893 16,354 443 19,136 20,549 40,128 1,449 693 26,219 28,361 17,247 40 1,738 1,867 3,645 132 63 2,382 2,577 1,567

455 19,657 21,109 41,221 1,488 712 26,934 29,134 17,717 1,955 84,492 90,731 177,178 6,397 3,061 115,769 125,227 76,155

250 10,818 11,617 22,685 819 392 14,823 16,034 9,750 1,356 58,621 62,950 122,927 4,438 2,124 80,322 86,884 52,837 7,671 331,572 356,055 695,298 25,103 12,012 454,315 491,430 298,854 6,818 294,695 316,456 617,969 22,311 10,676 403,786 436,773 265,616

6 245 263 514 19 9 335 363 221 3,820 165,117 177,310 346,247 12,501 5,982 226,240 244,723 148,824

593 25,627 27,520 53,740 1,940 928 35,114 37,982 23,099 849 36,696 39,406 76,951 2,778 1,329 50,281 54,388 33,075 958 41,393 44,450 86,801 3,134 1,500 56,717 61,351 37,309

1,646 71,152 76,406 149,204 5,387 2,578 97,491 105,456 64,131 868 37,538 40,310 78,716 2,842 1,360 51,435 55,637 33,834

1,546 66,838 71,774 140,158 5,060 2,421 91,581 99,062 60,243 442 19,127 20,539 40,108 1,448 693 26,207 28,348 17,239 129 5,558 5,969 11,656 421 201 7,616 8,238 5,010 21 916 984 1,921 69 33 1,255 1,357 826

1,183 51,117 54,891 107,191 3,870 1,852 70,039 75,761 46,073 1,934 83,608 89,782 175,324 6,330 3,029 114,558 123,917 75,358

169 7,304 7,843 15,316 553 265 10,007 10,825 6,583 4 176 189 369 13 6 241 260 158

2,074 89,649 96,269 187,992 6,787 3,248 122,835 132,870 80,803 156 6,733 7,230 14,119 510 244 9,225 9,979 6,068 93 4,023 4,320 8,436 305 146 5,512 5,963 3,626

2,315 100,087 107,478 209,880 7,577 3,626 137,138 148,341 90,211 1,490 64,392 69,147 135,029 4,875 2,333 88,229 95,437 58,039

___________________________________________________________________________________________________


110



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







57301 CITY OF CEDAR RAPIDS 89,286 0.258870% (4,602) 548,481 (467,725) 57304 CITY OF LISBON 14,576 0.042261% (751) 89,540 (76,356) 57305 CITY OF MOUNT VERNON 37,740 0.109423% (1,945) 231,839 (197,704) 57308 CITY OF MARION 344 0.000997% (18) 2,113 (1,802) 57317 CITY OF ROBINS 7,981 0.023140% (411) 49,028 (41,810) 57319 CITY OF HIAWATHA 135,013 0.391448% (6,959) 829,381 (707,266) 57323 CITY OF FAIRFAX 349 0.001011% (18) 2,142 (1,827) 58201 LOUISA COUNTY 51,989 0.150735% (2,680) 319,370 (272,347) 58301 CITY OF WAPELLO 11,713 0.033960% (604) 71,952 (61,358) 58316 COLUMBUS JUNCTION POLICE DEPT 18,320 0.053115% (944) 112,538 (95,969) 59201 LUCAS COUNTY 24,775 0.071832% (1,277) 152,195 (129,786) 59204 LUCAS COUNTY HEALTH CENTER 79,894 0.231639% (4,118) 490,785 (418,523) 59301 CITY OF RUSSELL 684 0.001984% (35) 4,204 (3,585) 59311 CHARITON POLICE DEPT 28,167 0.081666% (1,452) 173,029 (147,553) 60201 LYON COUNTY 71,647 0.207730% (3,693) 440,127 (375,324) 61201 MADISON COUNTY 86,255 0.250082% (4,446) 529,862 (451,847) 61301 CITY OF WINTERSET 47,446 0.137563% (2,446) 291,461 (248,547) 61303 CITY OF EARLHAM 9,239 0.026788% (476) 56,756 (48,400) 62201 MAHASKA COUNTY 58,178 0.168678% (2,999) 357,386 (304,766) 62204 MAHASKA HEALTH PARTNERSHIP 59,312 0.171965% (3,057) 364,351 (310,705) 62301 CITY OF NEW SHARON 5,390 0.015627% (278) 33,111 (28,236) 62302 CITY OF OSKALOOSA 372 0.001080% (19) 2,288 (1,951) 63201 MARION COUNTY 83,731 0.242764% (4,316) 514,357 (438,625) 63301 CITY OF KNOXVILLE 38,867 0.112690% (2,003) 238,762 (203,608) 63306 CITY OF PLEASANTVILLE 12,604 0.036543% (650) 77,425 (66,026) 63321 CITY OF MELCHER-DALLAS 6,321 0.018326% (326) 38,829 (33,112) 64201 MARSHALL COUNTY 151,329 0.438755% (7,800) 929,613 (792,740) 64302 CITY OF STATE CENTER 7,972 0.023113% (411) 48,971 (41,761) 64306 CITY OF MELBOURNE 2,326 0.006743% (120) 14,287 (12,184) 65201 MILLS COUNTY 45,449 0.131773% (2,343) 279,194 (238,087) 65301 CITY OF GLENWOOD 47,647 0.138145% (2,456) 292,695 (249,599) 66201 MITCHELL COUNTY 26,178 0.075900% (1,349) 160,813 (137,136) 66203 MITCHELL COUNTY REGIONAL HEALTH CENTER 35,719 0.103562% (1,841) 219,422 (187,115) 66301 CITY OF OSAGE 33,695 0.097693% (1,737) 206,988 (176,511) 66307 CITY OF SAINT ANSGAR 5,486 0.015904% (283) 33,698 (28,736) 67201 MONONA COUNTY 39,629 0.114899% (2,043) 243,443 (207,599) 67301 CITY OF ONAWA 23,808 0.069026% (1,227) 146,249 (124,716) 67302 CITY OF MAPLETON 11,283 0.032713% (582) 69,310 (59,105) 67304 CITY OF WHITING 1,715 0.004972% (88) 10,534 (8,983) 67312 CITY OF BLENCOE 57 0.000165% (3) 351 (299) 68201 MONROE COUNTY 41,064 0.119060% (2,117) 252,257 (215,116) 68204 MONROE COUNTY HOSPITAL 49,134 0.142456% (2,533) 301,829 (257,389) 68301 CITY OF ALBIA 27,943 0.081016% (1,440) 171,653 (146,380) 69201 MONTGOMERY COUNTY 54,524 0.158083% (2,810) 334,938 (285,623) 69301 CITY OF RED OAK 104,343 0.302528% (5,378) 640,981 (546,605) 70201 MUSCATINE COUNTY 215,448 0.624659% (11,105) 1,323,496 (1,128,629) 70302 CITY OF WILTON 25,449 0.073786% (1,312) 156,333 (133,315) 70303 CITY OF WEST LIBERTY 40,076 0.116194% (2,066) 246,186 (209,938) 70304 CITY OF MUSCATINE 5,066 0.014687% (261) 31,118 (26,536) 70307 CITY OF NICHOLS 2,149 0.006230% (111) 13,199 (11,256) 70316 CITY OF ATALISSA 1,396 0.004049% (72) 8,579 (7,315)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________111 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





2,141 92,565 99,401 194,107 7,008 3,354 126,832 137,194 83,432 350 15,111 16,227 31,688 1,144 547 20,705 22,396 13,620 905 39,127 42,016 82,048 2,962 1,418 53,611 57,991 35,266

8 357 383 748 27 13 489 529 321 191 8,274 8,885 17,350 626 300 11,337 12,263 7,458

3,238 139,972 150,308 293,518 10,597 5,071 191,787 207,455 126,160 8 362 388 758 27 13 495 535 326

1,247 53,899 57,879 113,025 4,081 1,953 73,852 79,886 48,581 281 12,143 13,040 25,464 919 440 16,638 17,997 10,945 439 18,993 20,395 39,827 1,438 688 26,023 28,149 17,119 594 25,685 27,582 53,861 1,945 931 35,194 38,070 23,151

1,916 82,828 88,944 173,688 6,271 3,001 113,490 122,762 74,655 16 709 762 1,487 54 26 972 1,052 639

676 29,201 31,358 61,235 2,211 1,058 40,011 43,280 26,320 1,718 74,279 79,764 155,761 5,624 2,691 101,776 110,091 66,949 2,069 89,423 96,026 187,518 6,770 3,240 122,526 132,536 80,599 1,138 49,189 52,821 103,148 3,724 1,782 67,398 72,904 44,335

222 9,579 10,286 20,087 725 347 13,124 14,196 8,633 1,395 60,315 64,769 126,479 4,566 2,185 82,642 89,393 54,363 1,423 61,490 66,031 128,944 4,655 2,228 84,253 91,136 55,423

129 5,588 6,001 11,718 423 202 7,657 8,282 5,037 9 386 415 810 29 14 529 572 348

2,008 86,806 93,216 182,030 6,572 3,145 118,941 128,658 78,241 932 40,295 43,271 84,498 3,051 1,460 55,212 59,723 36,319 302 13,067 14,032 27,401 989 473 17,904 19,366 11,777 152 6,553 7,037 13,742 496 237 8,979 9,712 5,906

3,629 156,888 168,473 328,990 11,878 5,684 214,965 232,527 141,407 191 8,265 8,875 17,331 626 299 11,324 12,249 7,449 56 2,411 2,589 5,056 183 87 3,304 3,574 2,173

1,090 47,119 50,598 98,807 3,567 1,707 64,561 69,835 42,469 1,143 49,397 53,045 103,585 3,740 1,790 67,683 73,213 44,523

628 27,140 29,144 56,912 2,055 983 37,187 40,225 24,462 857 37,031 39,766 77,654 2,804 1,342 50,739 54,885 33,377 808 34,933 37,512 73,253 2,645 1,266 47,864 51,775 31,486 132 5,687 6,107 11,926 431 206 7,792 8,429 5,126 950 41,085 44,119 86,154 3,110 1,488 56,294 60,892 37,031 571 24,682 26,505 51,758 1,869 894 33,819 36,582 22,247 271 11,697 12,561 24,529 886 424 16,027 17,337 10,543 41 1,778 1,909 3,728 135 64 2,436 2,635 1,602 1 59 64 124 4 2 81 87 53

985 42,573 45,716 89,274 3,223 1,542 58,332 63,097 38,372 1,178 50,939 54,700 106,817 3,857 1,845 69,795 75,497 45,912

670 28,969 31,109 60,748 2,193 1,050 39,693 42,936 26,111 1,308 56,526 60,701 118,535 4,280 2,048 77,452 83,780 50,949 2,503 108,176 116,164 226,843 8,190 3,919 148,221 160,330 97,502 5,167 223,362 239,856 468,385 16,910 8,092 306,047 331,049 201,322

610 26,384 28,332 55,326 1,997 956 36,151 39,104 23,780 961 41,548 44,616 87,125 3,146 1,505 56,928 61,579 37,448 121 5,252 5,640 11,013 398 190 7,196 7,784 4,733 52 2,228 2,392 4,672 169 81 3,052 3,302 2,008 33 1,448 1,555 3,036 110 52 1,984 2,146 1,305

___________________________________________________________________________________________________


112



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







70317 CITY OF CONESVILLE 2,360 0.006843% (122) 14,499 (12,364) 71201 O'BRIEN COUNTY 66,607 0.193116% (3,433) 409,164 (348,920) 71301 CITY OF PRIMGHAR 3,508 0.010172% (181) 21,552 (18,379) 71302 CITY OF SHELDON 49,852 0.144538% (2,570) 306,239 (261,150) 71303 CITY OF HARTLEY 207 0.000601% (11) 1,273 (1,086) 71306 CITY OF PAULLINA 8,670 0.025136% (447) 53,257 (45,415) 71323 HARTLEY POLICE DEPARTMENT 9,035 0.026196% (466) 55,503 (47,331) 71325 SANBORN POLICE DEPARTMENT 10,791 0.031286% (556) 66,287 (56,527) 71326 SUTHERLAND POLICE DEPARTMENT 3,450 0.010003% (178) 21,195 (18,074) 72201 OSCEOLA COUNTY 39,202 0.113661% (2,021) 240,820 (205,362) 73201 PAGE COUNTY 32,042 0.092901% (1,652) 196,834 (167,853) 73301 CITY OF SHENANDOAH 41,436 0.120138% (2,136) 254,542 (217,064) 73302 CITY OF CLARINDA 49,092 0.142335% (2,530) 301,572 (257,170) 73303 CLARINDA REGIONAL HEALTH CENTER 67,090 0.194518% (3,458) 412,134 (351,453) 73309 CITY OF ESSEX 468 0.001356% (24) 2,873 (2,450) 74201 PALO ALTO COUNTY 20,512 0.059471% (1,057) 126,004 (107,452) 74205 PALO ALTO COUNTY HEALTH SYSTEM 24,327 0.070532% (1,254) 149,439 (127,436) 74301 CITY OF EMMETSBURG 30,597 0.088711% (1,577) 187,957 (160,282) 74303 CITY OF WEST BEND 4,643 0.013462% (239) 28,523 (24,324) 75201 PLYMOUTH COUNTY 73,216 0.212280% (3,774) 449,767 (383,545) 75301 CITY OF AKRON 13,335 0.038663% (687) 81,918 (69,857) 75302 CITY OF REMSEN 9,734 0.028221% (502) 59,794 (50,990) 75304 CITY OF KINGSLEY 9,782 0.028361% (504) 60,090 (51,242) 75305 CITY OF LE MARS 61,140 0.177265% (3,151) 375,581 (320,282) 75306 CITY OF MERRILL 7,175 0.020803% (370) 44,077 (37,588) 75324 HINTON POLICE DEPARTMENT 9,281 0.026909% (478) 57,013 (48,619) 76201 POCAHONTAS COUNTY 55,420 0.160682% (2,857) 340,446 (290,320) 76301 CITY OF FONDA 5,442 0.015779% (281) 33,432 (28,509) 76302 CITY OF POCAHONTAS 17,072 0.049498% (880) 104,875 (89,433) 76303 CITY OF ROLFE 279 0.000810% (14) 1,716 (1,464) 76304 CITY OF GILMORE CITY 803 0.002328% (41) 4,933 (4,207) 76305 CITY OF LAURENS 14,626 0.042406% (754) 89,848 (76,619) 76315 POCAHONTAS COMMUNITY HOSPITAL 30,348 0.087991% (1,564) 186,430 (158,981) 77043 STATE - DEPT OF COMMERCE/INSURANCE 17,141 0.049698% (884) 105,299 (89,795) 77110 5TH JUDICIAL DIST DEPT CORR SERVICES 77,624 0.225058% (4,001) 476,841 (406,632) 77112 STATE - AIRPORT FIREFIGHTERS 219,847 0.637414% (11,332) 1,350,520 (1,151,674) 77113 STATE - CONSERVATION PEACE OFFICERS 902,275 2.616008% (46,505) 5,542,667 (4,726,582) 77114 STATE - CORRECTIONS - PROTECTION OCCUPATIONS 12,833,330 37.208258% (661,468) 78,835,002 (67,227,593) 77301 CITY OF WEST DES MOINES 338,834 0.982396% (17,465) 2,081,452 (1,774,985) 77303 CITY OF MITCHELLVILLE 15,139 0.043893% (780) 92,998 (79,306) 77305 CITY OF URBANDALE 17,474 0.050664% (901) 107,345 (91,540) 77308 CITY OF GRIMES 98,060 0.284310% (5,054) 602,382 (513,689) 77309 CITY OF ANKENY 111,562 0.323458% (5,750) 685,326 (584,421) 77310 CITY OF BONDURANT 12,301 0.035665% (634) 75,566 (64,440) 77314 CITY OF WINDSOR HEIGHTS 124,319 0.360444% (6,408) 763,690 (651,247) 77320 CITY OF CLIVE 149,978 0.434837% (7,730) 921,312 (785,661) 77321 CITY OF PLEASANT HILL 156,332 0.453262% (8,058) 960,348 (818,950) 77322 CITY OF POLK CITY 54,805 0.158899% (2,825) 336,668 (287,098) 77334 ALTOONA POLICE DEPT 307,188 0.890643% (15,833) 1,887,050 (1,609,206) 77338 JOHNSTON POLICE DEPARTMENT 355,095 1.029544% (18,303) 2,181,346 (1,860,171) 77402 SAYLOR TOWNSHIP TRUSTEES - POLK COUNTY 9,764 0.028309% (503) 59,980 (51,148)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________113 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





57 2,447 2,628 5,132 185 89 3,353 3,627 2,206 1,597 69,053 74,152 144,802 5,228 2,502 94,616 102,346 62,239

84 3,637 3,906 7,627 275 132 4,984 5,391 3,278 1,196 51,683 55,499 108,378 3,913 1,872 70,815 76,600 46,583

5 215 231 451 16 8 294 318 194 208 8,988 9,652 18,848 680 326 12,315 13,321 8,101 217 9,367 10,059 19,643 709 339 12,835 13,883 8,443 259 11,187 12,013 23,459 847 405 15,328 16,580 10,083 83 3,577 3,841 7,501 271 130 4,901 5,302 3,224

940 40,642 43,644 85,226 3,077 1,472 55,688 60,237 36,632 768 33,219 35,672 69,659 2,515 1,203 45,516 49,234 29,941 994 42,958 46,130 90,082 3,252 1,556 58,861 63,669 38,719

1,177 50,895 54,654 106,726 3,853 1,844 69,736 75,433 45,873 1,609 69,554 74,691 145,854 5,266 2,520 95,302 103,088 62,691

11 485 521 1,017 37 18 664 719 437 492 21,265 22,836 44,593 1,610 770 29,137 31,517 19,167 583 25,220 27,083 52,886 1,909 914 34,556 37,379 22,732 734 31,721 34,063 66,518 2,402 1,149 43,463 47,014 28,591 111 4,814 5,169 10,094 364 174 6,596 7,134 4,339

1,756 75,906 81,511 159,173 5,747 2,750 104,005 112,502 68,416 320 13,825 14,846 28,991 1,047 501 18,943 20,491 12,461 233 10,091 10,836 21,160 764 366 13,827 14,957 9,095 235 10,141 10,890 21,266 768 367 13,895 15,030 9,140

1,466 63,385 68,066 132,917 4,799 2,296 86,850 93,945 57,131 172 7,439 7,988 15,599 563 269 10,193 11,025 6,705 223 9,622 10,332 20,177 728 349 13,184 14,261 8,673

1,329 57,456 61,699 120,484 4,350 2,082 78,725 85,157 51,787 131 5,642 6,059 11,832 427 204 7,731 8,362 5,085 409 17,699 19,006 37,114 1,340 641 24,251 26,232 15,953

7 290 311 608 22 10 397 429 261 19 832 894 1,745 63 30 1,141 1,234 750

351 15,163 16,283 31,797 1,148 549 20,777 22,474 13,667 728 31,463 33,787 65,978 2,382 1,140 43,110 46,632 28,359 411 17,771 19,083 37,265 1,345 644 24,349 26,338 16,017

1,862 80,475 86,417 168,754 6,093 2,916 110,265 119,274 72,534 5,273 227,923 244,753 477,949 17,256 8,257 312,296 337,809 205,433

21,639 935,416 1,004,491 1,961,546 70,819 33,890 1,281,693 1,386,402 843,117 307,794 13,304,707 14,287,183 27,899,684 1,007,286 482,016 18,229,909 19,719,211 11,991,891

8,127 351,279 377,218 736,624 26,595 12,726 481,318 520,639 316,618 363 15,695 16,854 32,912 1,188 569 21,505 23,262 14,146 419 18,116 19,454 37,989 1,372 656 24,823 26,851 16,329

2,352 101,662 109,169 213,183 7,697 3,683 139,296 150,676 91,631 2,676 115,660 124,201 242,537 8,757 4,190 158,476 171,423 104,248

295 12,753 13,695 26,743 966 462 17,474 18,902 11,495 2,982 128,885 138,403 270,270 9,758 4,669 176,597 191,024 116,168 3,597 155,487 166,968 326,052 11,772 5,633 213,045 230,450 140,144 3,749 162,075 174,043 339,867 12,270 5,872 222,072 240,214 146,082 1,314 56,818 61,014 119,146 4,302 2,058 77,852 84,212 51,212 7,368 318,471 341,987 667,826 24,111 11,538 436,364 472,013 287,046 8,517 368,138 395,322 771,977 27,871 13,337 504,417 545,625 331,813

234 10,123 10,870 21,227 766 367 13,870 15,003 9,124

___________________________________________________________________________________________________


114



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







78003 4TH JUDICIAL DIST DEPT CORR SERVICES 37,210 0.107883% (1,918) 228,578 (194,923) 78201 POTTAWATTAMIE COUNTY 654,578 1.897848% (33,738) 4,021,067 (3,429,017) 78307 CITY OF OAKLAND 754 0.002185% (39) 4,630 (3,949) 78311 CITY OF AVOCA 14,570 0.042244% (751) 89,505 (76,326) 78313 CITY OF CARTER LAKE 53,688 0.155660% (2,767) 329,804 (281,245) 79201 POWESHIEK COUNTY 53,738 0.155805% (2,770) 330,112 (281,508) 79301 CITY OF GRINNELL 663 0.001923% (34) 4,074 (3,474) 79304 CITY OF MONTEZUMA 329 0.000954% (17) 2,022 (1,724) 80201 RINGGOLD COUNTY 26,570 0.077036% (1,370) 163,221 (139,188) 80203 RINGGOLD COUNTY HOSPITAL 33,568 0.097326% (1,730) 206,209 (175,847) 81201 SAC COUNTY 69,077 0.200279% (3,560) 424,341 (361,863) 81305 CITY OF LAKE VIEW 19,065 0.055276% (983) 117,115 (99,872) 81320 SAC CITY POLICE DEPT 23,413 0.067883% (1,207) 143,827 (122,650) 82201 SCOTT COUNTY 526,794 1.527359% (27,152) 3,236,091 (2,759,619) 82303 CITY OF ELDRIDGE 50,683 0.146948% (2,612) 311,346 (265,504) 82304 CITY OF WALCOTT 17,005 0.049304% (876) 104,463 (89,082) 82305 CITY OF BUFFALO 18,988 0.055052% (979) 116,641 (99,467) 82309 CITY OF PRINCETON 8,038 0.023306% (414) 49,379 (42,108) 82311 CITY OF LE CLAIRE 44,804 0.129901% (2,309) 275,228 (234,704) 82316 CITY OF BLUE GRASS 12,775 0.037039% (658) 78,477 (66,922) 82324 CITY OF MCCAUSLAND 368 0.001068% (19) 2,263 (1,930) 83201 SHELBY COUNTY 31,950 0.092633% (1,647) 196,266 (167,368) 83301 CITY OF HARLAN 52,133 0.151151% (2,687) 320,250 (273,098) 84201 SIOUX COUNTY 88,581 0.256828% (4,566) 544,155 (464,035) 84301 CITY OF HAWARDEN 25,615 0.074267% (1,320) 157,352 (134,184) 84303 CITY OF ROCK VALLEY 34,186 0.099117% (1,762) 210,003 (179,083) 84304 CITY OF SIOUX CENTER 50,810 0.147315% (2,619) 312,125 (266,168) 84307 CITY OF ORANGE CITY 41,158 0.119332% (2,121) 252,836 (215,609) 84320 ORANGE CITY AREA HEALTH SYSTEM 21,779 0.063146% (1,123) 133,791 (114,092) 85001 IOWA STATE UNIV OF SCIENCE & TECH 51,215 0.148491% (2,640) 314,615 (268,292) 85101 DEPT OF TRANS PROTECTION OCCUPATION 695,194 2.015607% (35,831) 4,270,568 (3,641,782) 85201 STORY COUNTY 220,670 0.639799% (11,374) 1,355,574 (1,155,984) 85204 STORY CO MEDICAL CENTER 47,729 0.138383% (2,460) 293,199 (250,029) 85301 CITY OF HUXLEY 31,247 0.090596% (1,611) 191,951 (163,689) 85305 CITY OF STORY CITY 32,634 0.094617% (1,682) 200,471 (170,954) 85318 CITY OF NEVADA 61,590 0.178570% (3,175) 378,346 (322,640) 85322 CITY OF ROLAND 1,141 0.003308% (59) 7,009 (5,977) 85327 MARY GREELEY MEDICAL CENTER 117,602 0.340968% (6,062) 722,425 (616,058) 86201 TAMA COUNTY 29,191 0.084634% (1,505) 179,319 (152,917) 86301 CITY OF TAMA 33,443 0.096963% (1,724) 205,441 (175,192) 86302 CITY OF GLADBROOK 4,362 0.012648% (225) 26,799 (22,853) 86303 CITY OF TRAER 11,647 0.033768% (600) 71,546 (61,012) 86306 CITY OF DYSART 21,437 0.062152% (1,105) 131,685 (112,296) 86308 CITY OF TOLEDO 32,158 0.093238% (1,658) 197,548 (168,462) 87201 TAYLOR COUNTY 30,283 0.087802% (1,561) 186,031 (158,640) 87310 CITY OF LENOX 200 0.000581% (10) 1,230 (1,049) 88201 UNION COUNTY 22,574 0.065449% (1,164) 138,670 (118,253) 88204 GREATER REGIONAL MEDICAL CENTER 86,987 0.252204% (4,484) 534,358 (455,681) 88301 CITY OF CRESTON 4,136 0.011992% (213) 25,407 (21,666) 88306 CITY OF AFTON 5,296 0.015354% (273) 32,531 (27,741) 89201 VAN BUREN COUNTY 27,973 0.081102% (1,442) 171,835 (146,535)

___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________115 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





892 38,576 41,425 80,893 2,921 1,398 52,857 57,176 34,770 15,699 678,620 728,733 1,423,052 51,378 24,587 929,836 1,005,801 611,661

18 781 839 1,638 59 28 1,071 1,158 704 349 15,105 16,221 31,675 1,144 547 20,697 22,388 13,615

1,288 55,660 59,770 116,718 4,214 2,016 76,264 82,494 50,168 1,289 55,712 59,826 116,827 4,218 2,018 76,336 82,572 50,215

16 687 738 1,441 52 25 942 1,019 620 8 341 366 715 26 12 468 506 308

637 27,546 29,580 57,763 2,085 998 37,743 40,826 24,828 805 34,801 37,371 72,977 2,635 1,261 47,684 51,580 31,367

1,657 71,615 76,903 150,175 5,422 2,595 98,125 106,142 64,548 457 19,765 21,225 41,447 1,496 716 27,082 29,294 17,815 562 24,273 26,066 50,901 1,838 879 33,259 35,976 21,878

12,635 546,143 586,472 1,145,250 41,348 19,787 748,317 809,452 492,255 1,216 52,545 56,425 110,186 3,978 1,904 71,996 77,878 47,360

408 17,630 18,932 36,970 1,335 639 24,156 26,130 15,890 455 19,685 21,139 41,279 1,490 713 26,972 29,175 17,743 193 8,333 8,949 17,475 631 302 11,418 12,351 7,511

1,075 46,449 49,879 97,403 3,517 1,683 63,644 68,844 41,866 306 13,244 14,222 27,772 1,003 480 18,147 19,630 11,937

9 382 410 801 29 14 523 566 344 766 33,123 35,569 69,458 2,508 1,200 45,385 49,093 29,855

1,250 54,048 58,039 113,337 4,092 1,958 74,055 80,105 48,714 2,125 91,835 98,617 192,577 6,953 3,327 125,831 136,111 82,773

614 26,556 28,517 55,687 2,011 962 36,386 39,359 23,935 820 35,442 38,059 74,321 2,683 1,284 48,561 52,528 31,944

1,219 52,676 56,566 110,461 3,988 1,908 72,176 78,072 47,478 987 42,670 45,821 89,478 3,231 1,546 58,466 63,243 38,460 522 22,579 24,247 47,348 1,709 818 30,938 33,465 20,351

1,228 53,097 57,017 111,342 4,020 1,924 72,752 78,696 47,857 16,674 720,728 773,949 1,511,351 54,566 26,112 987,531 1,068,209 649,613 5,293 228,776 245,669 479,738 17,320 8,288 313,465 339,073 206,202 1,145 49,482 53,136 103,763 3,746 1,793 67,800 73,339 44,600

749 32,395 34,787 67,931 2,453 1,174 44,387 48,014 29,198 783 33,833 36,331 70,947 2,561 1,226 46,357 50,144 30,494

1,477 63,852 68,567 133,896 4,834 2,313 87,489 94,636 57,552 27 1,183 1,270 2,480 90 43 1,621 1,754 1,066

2,821 121,921 130,924 255,666 9,231 4,417 167,055 180,703 109,891 700 30,263 32,498 63,461 2,291 1,096 41,466 44,853 27,277 802 34,672 37,232 72,706 2,625 1,256 47,506 51,387 31,250 105 4,523 4,857 9,485 342 164 6,197 6,703 4,076 279 12,075 12,966 25,320 914 437 16,544 17,895 10,883 514 22,224 23,865 46,603 1,683 805 30,451 32,939 20,031 771 33,340 35,801 69,912 2,524 1,208 45,681 49,413 30,050 726 31,396 33,714 65,836 2,377 1,137 43,018 46,532 28,298

5 208 223 436 16 8 284 308 187 541 23,403 25,131 49,075 1,772 848 32,066 34,686 21,094

2,086 90,182 96,841 189,109 6,828 3,267 123,566 133,661 81,283 99 4,288 4,605 8,992 325 155 5,875 6,355 3,865

127 5,490 5,896 11,513 416 199 7,522 8,137 4,948 671 29,000 31,142 60,813 2,196 1,051 39,735 42,982 26,139

___________________________________________________________________________________________________


116



Contributions

Employer Allocation

Percentage **




Assumed Investment

Return (6.00%)







89204 VAN BUREN COUNTY HOSPITAL 78,918 0.228811% (4,068) 484,793 (413,414) 89301 CITY OF FARMINGTON 118 0.000342% (6) 725 (619) 90201 WAPELLO COUNTY 78,422 0.227372% (4,042) 481,745 (410,815) 91201 WARREN COUNTY 15,391 0.044623% (793) 94,545 (80,624) 91301 CITY OF INDIANOLA 92,168 0.267227% (4,751) 566,187 (482,824) 91303 CITY OF CARLISLE 52,450 0.152071% (2,703) 322,199 (274,760) 91307 CITY OF NORWALK 173,595 0.503312% (8,948) 1,066,392 (909,380) 92201 WASHINGTON COUNTY 81,131 0.235226% (4,182) 498,385 (425,005) 92301 CITY OF WASHINGTON 96,343 0.279332% (4,966) 591,834 (504,695) 93201 WAYNE COUNTY 38,898 0.112780% (2,005) 238,953 (203,770) 93204 WAYNE COUNTY HOSPITAL 59,432 0.172315% (3,063) 365,092 (311,337) 93301 CITY OF CORYDON 10,082 0.029232% (520) 61,935 (52,816) 93302 CITY OF SEYMOUR 4,084 0.011841% (211) 25,089 (21,395) 94201 WEBSTER COUNTY 92,397 0.267892% (4,762) 567,595 (484,024) 94305 CITY OF GOWRIE 4,325 0.012539% (223) 26,568 (22,656) 94307 CITY OF DAYTON 3,647 0.010573% (188) 22,401 (19,103) 94314 CITY OF OTHO 1,955 0.005670% (101) 12,012 (10,244) 94318 CITY OF DUNCOMBE 1,606 0.004656% (83) 9,864 (8,412) 95201 WINNEBAGO COUNTY 22,393 0.064924% (1,154) 137,557 (117,304) 95301 CITY OF FOREST CITY 65,947 0.191203% (3,399) 405,111 (345,463) 95311 CITY OF LAKE MILLS 28,110 0.081501% (1,449) 172,681 (147,256) 95317 BUFFALO CENTER POLICE DEPT 4,201 0.012179% (217) 25,805 (22,005) 96201 WINNESHIEK COUNTY 43,108 0.124984% (2,222) 264,811 (225,821) 96205 WINNESHIEK MEDICAL CENTER 62,609 0.181525% (3,227) 384,606 (327,978) 96308 CITY OF CALMAR 5,814 0.016858% (300) 35,717 (30,458) 97201 WOODBURY COUNTY 422,742 1.225675% (21,788) 2,596,898 (2,214,539) 97301 CITY OF SIOUX CITY 45,027 0.130548% (2,321) 276,598 (235,873) 97306 CITY OF SERGEANT BLUFF 48,922 0.141842% (2,522) 300,528 (256,280) 97308 CITY OF MOVILLE 8,409 0.024381% (433) 51,657 (44,051) 98201 WORTH COUNTY 48,296 0.140028% (2,489) 296,684 (253,002) 98302 CITY OF MANLY 8,914 0.025845% (459) 54,760 (46,697) 99201 WRIGHT COUNTY 59,381 0.172166% (3,061) 364,777 (311,069) 99301 CITY OF CLARION 46,980 0.136211% (2,421) 288,596 (246,104) 99302 CITY OF EAGLE GROVE 41,531 0.120412% (2,141) 255,123 (217,559) 99304 CITY OF BELMOND 22,572 0.065444% (1,163) 138,660 (118,244) 99311 IOWA SPECIALTY HOSPITAL-CLARION 17,583 0.050979% (906) 108,012 (92,109) 99312 IOWA SPECIALTY HOSPITAL-BELMOND 30,545 0.088561% (1,574) 187,639 (160,012)

Total for all entities 34,490,541$ 100.000000% (1,777,748)$ 211,875,012 (180,679,230)



___________________________________________________________________________________________________Schedule 3

_________________________________________________________________________________________________117 (Continued)

Differences Between

Expected and Actual


Assumptions

Difference Between



Total Deferred


Differences Between

Expected and Actual


Assumptions

Difference Between




Total Proportionate


Pension Expense





1,893 81,817 87,859 171,569 6,194 2,964 112,104 121,262 73,744 3 122 131 256 9 4 168 181 110

1,881 81,302 87,306 170,489 6,155 2,945 111,399 120,499 73,280 369 15,956 17,134 33,459 1,208 578 21,863 23,649 14,382

2,211 95,553 102,610 200,374 7,234 3,462 130,926 141,622 86,125 1,258 54,376 58,392 114,026 4,117 1,970 74,506 80,593 49,011 4,164 179,971 193,261 377,396 13,625 6,520 246,594 266,739 162,213 1,946 84,111 90,322 176,379 6,368 3,047 115,247 124,662 75,811 2,311 99,882 107,258 209,451 7,562 3,619 136,857 148,038 90,026

933 40,327 43,305 84,565 3,053 1,461 55,256 59,770 36,348 1,425 61,615 66,165 129,205 4,665 2,232 84,424 91,321 55,535

242 10,453 11,224 21,919 791 379 14,322 15,492 9,421 98 4,234 4,547 8,879 321 153 5,802 6,276 3,816

2,216 95,791 102,865 200,872 7,252 3,470 131,251 141,973 86,339 104 4,484 4,815 9,403 339 162 6,144 6,645 4,041 87 3,781 4,060 7,928 286 137 5,180 5,603 3,408 47 2,027 2,177 4,251 153 73 2,778 3,004 1,827 39 1,665 1,788 3,492 126 60 2,281 2,467 1,500

537 23,215 24,929 48,681 1,758 841 31,809 34,408 20,924 1,582 68,369 73,418 143,369 5,176 2,477 93,678 101,331 61,623

674 29,143 31,295 61,112 2,206 1,056 39,931 43,193 26,267 101 4,355 4,677 9,133 330 158 5,967 6,455 3,925

1,034 44,691 47,991 93,716 3,384 1,619 61,235 66,238 40,281 1,502 64,909 69,702 136,113 4,914 2,352 88,937 96,203 58,504

139 6,028 6,473 12,640 456 218 8,259 8,933 5,433 10,139 438,268 470,632 919,039 33,181 15,879 600,509 649,569 395,025 1,080 46,680 50,128 97,888 3,534 1,691 63,961 69,186 42,074 1,173 50,719 54,464 106,356 3,840 1,837 69,495 75,172 45,715

202 8,718 9,362 18,282 660 316 11,945 12,921 7,858 1,158 50,070 53,768 104,996 3,791 1,814 68,606 74,211 45,130

214 9,242 9,924 19,380 700 335 12,663 13,698 8,330 1,424 61,562 66,108 129,094 4,661 2,230 84,352 91,243 55,488 1,127 48,705 52,302 102,134 3,687 1,765 66,735 72,187 43,899

996 43,056 46,236 90,288 3,260 1,560 58,995 63,815 38,808 541 23,401 25,129 49,071 1,772 848 32,064 34,684 21,092 422 18,229 19,575 38,226 1,380 660 24,977 27,017 16,430 733 31,667 34,006 66,406 2,397 1,147 43,390 46,934 28,542

827,223 35,757,406 38,397,885 74,982,514 2,707,154 1,295,452 48,994,258 52,996,864 32,229,110

118


119


Notes to Schedules

June 30, 2018

(1) Plan Description

Administration

IPERS is a cost-sharing, multiple-employer, contributory defined benefit public employee retirement system. Administrative expenses are appropriated each year by the Iowa Legislature and paid from the Trust Fund.

The IPERS Investment Board is designated as the Fund’s trustee. It sets investment policies and oversees the actuarial program of the System. The Investment Board holds public meetings regularly to review actuarial findings and investment performance, and to formalize policies with the administration.

The IPERS Benefits Advisory Committee is statutorily charged to make benefit and service recommendations to IPERS and the General Assembly. The Committee is composed of representatives of constituent groups concerned with the System, and includes representatives of all major employer groups and major active and retired member associations.

Plan Membership

IPERS participation is mandatory for most employees of the State of Iowa and its political subdivisions, including public school systems. Exceptions include those employees covered by another retirement system, other than Social Security, supported at least partially by public contributions. Membership is optional for the members of the Iowa General Assembly and certain other individuals.

At June 30, 2018, IPERS had 170,378 contributing (active) members, employed by 1,956 public employers.

Plan Benefits

IPERS benefits are established under Iowa Code Chapter 97B and the administrative rules thereunder. Chapter 97B and the administrative rules are the official plan documents. The following brief description is provided for general informational purposes only. Refer to the plan documents for more information.

1. Vesting – Regular members who complete seven years of covered service or reach the age of 65 while in IPERS-covered employment become vested. Special Service members who complete four years of covered service or reach the age of 55 while in IPERS-covered employment become vested.

2. Service Purchases – At retirement, members who have reached the years-of-service requirement for vesting may purchase service. These members may restore (buy back) previously refunded member service, purchase (buy in) IPERS service credit for employment elsewhere or time spent away from work, or convert (buy up) Regular service credit to Special Service credit.

120

3. Refunds – IPERS members who terminate public employment for any reason may request a full refund of their accumulated contributions. Vested members requesting a refund also receive a portion of their accumulated employer contributions. Acceptance of the refund automatically terminates IPERS membership and all claims to future benefits. If an employee works in covered employment for less than six months, the employer may file a wage adjustment and the applicable IPERS contributions will be refunded to the individual and employer.

4. Eligibility for Pensions – A Regular member may retire at normal retirement age and receive monthly benefits without an early retirement reduction. Normal retirement age is age 65, any time after reaching age 62 with 20 or more years of covered employment, or when the member’s years of service plus the member’s age at the last birthday equals or exceeds 88, whichever comes first. (These qualifications must be met on the member’s first month of entitlement to benefits.) Members cannot begin receiving retirement benefits before age 55. Members who are age 70 and still working for an IPERS-covered employer may apply to begin receiving IPERS retirement benefits while still employed. Special Service members are eligible for retirement benefits if they are vested, no longer working for an IPERS-covered employer, and reach age 55. Sheriffs and deputies are eligible for retirement benefits at age 50 if they have 22 years of qualified service.

5. Pension Benefit Formula – The formula used to calculate a Regular member’s monthly IPERS benefit includes:

• A multiplier (based on years of service).

• The member’s highest five-year average salary. (For members with service before June 30, 2012, the highest three-year average salary as of that date will be used if it is greater than the highest five-year average salary.)

• An early-retirement reduction, only if the benefit is first paid before the member reaches normal retirement age. If a Regular member receives benefits before normal retirement age, a permanent early-retirement reduction will apply. For service earned before July 1, 2012, a reduction of 3 percent a year is applied for each year the benefit is paid before normal retirement age. For service earned after June 30, 2012, the reduction is 6 percent for each year of retirement before age 65.

The formula used to calculate a Special Service member’s monthly IPERS benefit includes:

• A multiplier (based on years of service).

• The member’s highest three-year average salary.

6. Dividend Payments – Once a member selects a benefit option, a monthly benefit is calculated and remains the same for the rest of the member’s lifetime. However, for retirees who began receiving benefits prior to July 1990, a guaranteed dividend is included with the November benefit payment.

7. Disability Benefits – Vested members who are awarded federal Social Security disability or Railroad Retirement disability benefits are eligible for IPERS disability benefits. Disability benefits are not reduced for early retirement. Special Service members who retire because of a disability may meet the requirements for IPERS Regular or Special Service disability benefits.

121

8. Death Benefits

• Preretirement Death Benefits – If an IPERS member dies before retirement, the member’s designated beneficiary may receive a lump-sum payment based on the greater of the following two formulas:

• Death benefit = The actuarial present value of the member’s accrued benefit as of date of death.

• Death benefit = Member’s accumulated contributions + (Member’s highest annual covered wage × Years of service/30*)

*The denominator is 22 for all Special Service members.

If the member’s designated beneficiary is a sole individual, the beneficiary will be offered a choice between a lump sum or a lifetime annuity.

• Postretirement Death Benefits – If an IPERS member dies after retirement, payment is made to the beneficiary according to the option selected by the member at the time of retirement.

Contributions

Each year, IPERS’ actuary performs a valuation of the liabilities and assets of the IPERS Trust Fund in accordance with Iowa Code section 97B.4(4)(d). The actuary also calculates an actuarial contribution rate for each membership group, which is the contribution rate necessary to fully fund the benefits provided under Iowa Code Chapter 97B.

Effective July 1, 2012, as a result of a 2010 law change, the contribution rates are established by IPERS following the annual actuarial valuation, which applies IPERS’ Contribution Rate Funding Policy and actuarial amortization method. Statute limits the amount rates can vary each year to 1 percentage point for Regular members. IPERS Contribution Rate Funding Policy requires that the actuarial contribution rate be determined using the entry age normal actuarial cost method and the actuarial assumptions and methods approved by the IPERS’ Investment Board. The actuarial contribution rate covers normal cost plus the unfunded actuarial liability payment. The payment to amortize the unfunded actuarial liability is determined as a level percentage of payroll based on the actuarial amortization method adopted by the Investment Board.

In fiscal year 2018, pursuant to the required rate, Regular members contributed 5.95 percent of pay and their employers contributed 8.93 percent for a total rate of 14.88 percent. Sheriff and deputy members and their employers both contributed 9.38 percent of pay for a total rate of 18.76 percent. Protection occupation members contributed 6.56 percent of pay and their employers contributed 9.84 percent for a total rate of 16.40 percent.

2018 actual employer contributions are used as the basis for calculating the employers’ proportionate shares. These are the contributions posted to member accounts for the four quarters of fiscal year 2018, up to the cutoff date of August 3, 2018. These contributions are obtained by querying the data in the I-Que employer reporting system. These contributions vary from the contributions reported in IPERS’ financial statements for the following reasons:

• The financial statements include all contributions paid during the fiscal year, including payments made during the fiscal year for prior fiscal years.

• A cutoff date of July 16, 2018, the employer’s wage reporting due date, was used for purposes of financial reporting.

• Contributions are posted to member accounts when the employer reports the members’ wages, regardless of whether the contributions have been paid; whereas the financial statements report contributions paid and accrued.

122

(2) Summary of Significant Accounting Policies

A. Basis of Accounting

Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions, requires certain information be provided about the System. The Schedules of Employer Allocations and Collective Pension Amounts Allocated by Employer (Schedules) provide this required pension information to the State of Iowa and other employers for inclusion in their financial statements.

The underlying financial information used to prepare the Schedules is based on the System’s financial statements which are prepared using the accrual basis of accounting. Plan member contributions are recognized in the period in which the contributions are due. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contributions. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan.

The Schedules are intended to present the information required by GASB Statement No. 68 and not to present the financial position of the System or the State of Iowa.

IPERS issues a publicly available financial report which includes financial statements and required supplementary information. The report may be obtained by e-mail at [email protected], by phone at 515-281-0020 or 1-800-622-3849, by mail at Iowa Public Employees’ Retirement System, PO Box 9117, Des Moines, IA 50306-9117, or at www.ipers.org.

B. Deferred Outflows of Resources and Deferred Inflows of Resources

Difference Between Projected and Actual Investment Earnings on Pension Plan Investments – The difference between projected and actual earnings on System investments are amortized over a five year period. The non-current amounts are presented as deferred outflows of resources and deferred inflows of resources in the Schedules. The current amounts are included as pension expense.

Differences Between Expected and Actual Experience – The difference between expected and actual experience is amortized over the average remaining service life for all members, which is 5.28 years for the year ended June 30, 2018. The non- current amounts are presented as deferred outflows of resources and deferred inflows of resources in the Schedules. The current amounts are included as pension expense.

Changes of Assumptions – Changes of assumptions are amortized over the average remaining service life for all members, which is 5.28 years for the year ended June 30, 2018. The non-current amounts are presented as deferred outflows of resources or deferred inflows of resources in the Schedules. The current amounts are included as pension expense.

C. Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions – As explained by the asterisk on pages 88, 96 and 116, employer specific amounts excluded from the Schedules are the changes in proportion and differences between employer contributions and the proportionate share of contributions, as well as the related amortization as defined in paragraphs 54-55 of GASB Statement No. 68, Accounting and Financial Reporting for Pensions.

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Each employer will calculate and amortize these employer specific deferred outflows of resources and deferred inflows of resources. These differences are amortized over the average remaining service life for all members, which is 5.28 years for the year ended June 30, 2018.

(3) Net Pension Liability

The components of the net pension liability of the System at June 30, 2018 were as follows:

Regular MembersTotal pension liability 36,289,160,885$ Plan fiduciary net position 29,962,905,119

Net pension liability 6,326,255,766$

Plan fiduciary net position as a percentage of the total pension liability 82.57%

Sheriffs and DeputiesTotal pension liability 697,339,410$ Plan fiduciary net position 693,572,370

Net pension liability 3,767,040$


Protection Occupation MembersTotal pension liability 1,656,333,358$ Plan fiduciary net position 1,658,111,106

Net pension liability (1,777,748)$


Total MembershipTotal pension liability 38,642,833,653$ Plan fiduciary net position 32,314,588,595

Net pension liability 6,328,245,058$


Actuarial Methods and Assumptions – The total pension liability (TPL) was determined by an actuarial valuation as of June 30, 2018, using the following actuarial assumptions and the entry age normal actuarial cost method, applied to all periods included in the measurement:

• Assumed investment return: 7.00% • Projected salary increases: 3.25%–16.25% depending upon years of service • Mortality tables: RP-2014 Employee and Healthy Annuitant Tables with MP-2017

generational adjustments • Inflation rate: 2.60% • Payroll increase assumption: 3.25%

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The actuarial assumptions used in the June 30, 2018, valuation are based on the results of the most recent actuarial experience studies. An experience study of the System’s demographic assumptions was presented to the Investment Board in June 2018. This study included information on mortality, retirement, disability, and termination rates, as well as salary trends, for the period of July 1, 2013 – June 30, 2017. At the Investment Board’s direction, the experience study of the System’s economic assumptions, including the long-term rate of return, was accelerated a year resulting in a full review of the economic assumptions in early 2017. The findings of the experience study on economic assumptions, along with the resulting recommendations, are included in the report dated March 24, 2017.

Several factors are considered in evaluating the actuarial assumed investment return including long-term historical data, estimates inherent in current market data, along with estimates of variability and correlations for each asset class, and an analysis in which best-estimate ranges of expected future real rates of return (expected returns, net of investment expense and inflation) were developed by the System’s investment consultant. These ranges were combined to develop the actuarial assumed investment return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The actuarial assumed investment return reflects the anticipated returns on current and future plan assets, and provides a discount rate to determine the present value of future benefit payments.

Best estimates of arithmetic real rates of return for each major asset class included in IPERS’ target asset allocation as of June 30, 2018, are shown in the following table.

Long-TermTarget Expected

Asset Class Allocation Real Rate of Return

Domestic equity 22.0% 6.01%International equity 15.0% 6.48%Global smart beta equity 3.0% 6.23%Core-plus fixed income 27.0% 1.97%Public credit 3.5% 3.93%Public real assets 7.0% 2.91%Cash 1.0% -0.25% Private equity 11.0% 10.81% Private real assets 7.4% 4.14%Private credit 3.0% 3.11%

Total 100.0%

Discount Rate – The discount rate used to calculate the TPL is 7.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions from employees and employers will be made at the contractually required rates, which are set by the Contribution Rate Funding Policy and derived from the actuarial valuation. Based on those assumptions, IPERS’ fiduciary net position is projected to be available to make all projected future benefit payments of current plan members. Therefore, the actuarial assumed investment return was applied to all periods of projected benefit payments to determine the TPL.

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Sensitivity Analysis – GASB 67 requires the disclosure of the sensitivity of the NPL to changes in the discount rate. The table below shows the NPL if it were calculated using discount rates 1 percentage point lower (6.00 percent) and 1 percentage point higher (8.00 percent) than the actuarial assumed investment return of 7.00 percent.

1% Decrease (6.00%)

Current Discount Rate

(7.00%) 1% Increase

(8.00%)

All Membership Groups Total Pension Liability $43,354,752,768 $38,642,833,653 $34,690,593,035 Fiduciary Net Position $32,314,588,595 $32,314,588,595 $32,314,588,595 Net Pension Liability $11,040,164,173 $6,328,245,058 $2,376,004,440

Regular Members Total Pension Liability $40,699,832,341 $36,289,160,885 $32,589,263,023 Fiduciary Net Position $29,962,905,119 $29,962,905,119 $29,962,905,119 Net Pension Liability $10,736,927,222 $6,326,255,766 $2,626,357,904

Sheriffs and Deputies Total Pension Liability $784,934,309 $697,339,410 $623,898,136 Fiduciary Net Position $693,572,370 $693,572,370 $693,572,370 Net Pension Liability $91,361,939 $3,767,040 ($69,674,234)

Protection Occupation Total Pension Liability $1,869,986,118 $1,656,333,358 $1,477,431,876 Fiduciary Net Position $1,658,111,106 $1,658,111,106 $1,658,111,106 Net Pension Liability $211,875,012 ($1,777,748) ($180,679,230)

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Deferred Outflows and Deferred Inflows of Resources

The following tables show the deferred outflows of resources and the deferred inflows of resources as of June 30, 2018, for each of the three membership groups, as well as the total membership.

June 30, 2017 Additions Recognition June 30, 2018(1) (2) (3)

and actual experience FY 2014 Base $ 13,154,081 $ 0 $ 10,276,629 $ 2,877,452 FY 2015 Base 21,965,969 0 9,719,455 12,246,514 FY 2016 Base 0 0 0 0 FY 2017 Base 25,489,818 0 5,927,864 19,561,954 FY 2018 Base 0 0 0 0 Total $ 60,609,868 $ 0 $ 25,923,948 $ 34,685,920

Changes of assumptions FY 2014 Base $ 53,415,180 $ 0 $ 41,730,611 $ 11,684,569 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 1,093,654,632 0 254,338,287 839,316,345 FY 2018 Base 0 63,506,324 12,027,713 51,478,611 Total $ 1,147,069,812 $ 63,506,324 $ 308,096,611 $ 902,479,525

and actual earnings FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 371,913,421 0 185,956,711 185,956,710 FY 2016 Base 826,739,497 0 275,579,832 551,159,665 FY 2017 Base 0 0 0 0 FY 2018 Base 0 0 0 0 Total $ 1,198,652,918 $ 0 $ 461,536,543 $ 737,116,375

Total $ 2,406,332,598 $ 63,506,324 $ 795,557,102 $ 1,674,281,820

June 30, 2017 Additions Recognition June 30, 2018(1) (2) (3)

and actual experience FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 57,198,624 0 17,228,502 39,970,122 FY 2017 Base 0 0 0 0 FY 2018 Base 0 127,082,069 24,068,574 103,013,495 Total $ 57,198,624 $ 127,082,069 $ 41,297,076 $ 142,983,617

Changes of assumptions FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 0 0 0 0 FY 2018 Base 0 0 0 0 Total $ 0 $ 0 $ 0 $ 0

and actual earnings FY 2014 Base $ 385,860,451 $ 0 $ 385,860,451 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 881,744,806 0 220,436,202 661,308,604 FY 2018 Base 0 312,041,169 62,408,234 249,632,935 Total $ 1,267,605,257 $ 312,041,169 $ 668,704,887 $ 910,941,539

Total $ 1,324,803,881 $ 439,123,238 $ 710,001,963 $ 1,053,925,156

Regular Membership - Deferred Outflows of Resources

(4) = (1) + (2) - (3)

Differences between expected

Differences between projected

Regular Membership - Deferred Inflows of Resources

(4) = (1) + (2) - (3)



June 30, 2017 Additions Recognition June 30, 2018(1) (2) (3) (4) = (1) + (2) - (3)

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and actual experience FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 2,725,882 0 633,926 2,091,956 FY 2018 Base 0 0 0 0 Total $ 2,725,882 $ 0 $ 633,926 $ 2,091,956

Changes of assumptions FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 22,085,776 0 5,136,227 16,949,549 FY 2018 Base 0 0 0 0 Total $ 22,085,776 $ 0 $ 5,136,227 $ 16,949,549

and actual earnings FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 8,055,431 0 4,027,715 4,027,716 FY 2016 Base 18,273,275 0 6,091,092 12,182,183 FY 2017 Base 0 0 0 0 FY 2018 Base 0 0 0 0 Total $ 26,328,706 $ 0 $ 10,118,807 $ 16,209,899

Total $ 51,140,364 $ 0 $ 15,888,960 $ 35,251,404

and actual experience FY 2014 Base $ 1,105,217 $ 0 $ 863,451 $ 241,766 FY 2015 Base 52,547 0 23,250 29,297 FY 2016 Base 1,684,793 0 507,468 1,177,325 FY 2017 Base 0 0 0 0 FY 2018 Base 0 3,503,433 663,529 2,839,904 Total $ 2,842,557 $ 3,503,433 $ 2,057,698 $ 4,288,292

Changes of assumptions FY 2014 Base $ 1,354,002 $ 0 $ 1,057,815 $ 296,187 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 0 0 0 0 FY 2018 Base 0 27,286,341 5,167,868 22,118,473 Total $ 1,354,002 $ 27,286,341 $ 6,225,683 $ 22,414,660

and actual earnings FY 2014 Base $ 8,137,062 $ 0 $ 8,137,062 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 19,786,930 0 4,946,732 14,840,198 FY 2018 Base 0 7,029,307 1,405,861 5,623,446 Total $ 27,923,992 $ 7,029,307 $ 14,489,655 $ 20,463,644

Total $ 32,120,551 $ 37,819,081 $ 22,773,036 $ 47,166,596

Sheriffs and Deputies - Deferred Outflows of Resources30-Jun-17 Additions Recognition 30-Jun-18

-1 -2 -3 (4) = (1) + (2) - (3)



Sheriffs and Deputies - Deferred Inflows of Resources30-Jun-17 Additions Recognition 30-Jun-18

-1 -2 -3 (4) = (1) + (2) - (3)





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and actual experience FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 1,077,897 0 250,674 827,223 FY 2018 Base 0 0 0 0 Total $ 1,077,897 $ 0 $ 250,674 $ 827,223

Changes of assumptions FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 46,592,983 0 10,835,577 35,757,406 FY 2018 Base 0 0 0 0 Total $ 46,592,983 $ 0 $ 10,835,577 $ 35,757,406

and actual earnings FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 19,024,974 0 9,512,487 9,512,487 FY 2016 Base 43,328,096 0 14,442,698 28,885,398 FY 2017 Base 0 0 0 0 FY 2018 Base 0 0 0 0 Total $ 62,353,070 $ 0 $ 23,955,185 $ 38,397,885

Total $ 110,023,950 $ 0 $ 35,041,436 $ 74,982,514

and actual experience FY 2014 Base $ 2,102,766 $ 0 $ 1,642,788 $ 459,978 FY 2015 Base 1,588,331 0 702,801 885,530 FY 2016 Base 623,882 0 187,916 435,966 FY 2017 Base 0 0 0 0 FY 2018 Base 0 1,141,960 216,280 925,680 Total $ 4,314,979 $ 1,141,960 $ 2,749,785 $ 2,707,154

Changes of assumptions FY 2014 Base $ 50,202 $ 0 $ 39,222 $ 10,980 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 0 0 0 0 FY 2018 Base 0 1,584,582 300,110 1,284,472 Total $ 50,202 $ 1,584,582 $ 339,332 $ 1,295,452

and actual earnings FY 2014 Base $ 19,179,648 $ 0 $ 19,179,648 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 47,040,502 0 11,760,125 35,280,377 FY 2018 Base 0 17,142,351 3,428,470 13,713,881 Total $ 66,220,150 $ 17,142,351 $ 34,368,243 $ 48,994,258

Total $ 70,585,331 $ 19,868,893 $ 37,457,360 $ 52,996,864



-1 -2 -3 (4) = (1) + (2) - (3)


Protection Occupation - Deferred Inflows of Resources30-Jun-17 Additions Recognition

Protection Occupation - Deferred Outflows of Resources30-Jun-17 Additions Recognition 30-Jun-18

30-Jun-18-1 -2 -3 (4) = (1) + (2) - (3)




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ALL MEMBERSHIP GROUPS

and actual experience FY 2014 Base $ 13,154,081 $ 0 $ 10,276,629 $ 2,877,452 FY 2015 Base 21,965,969 0 9,719,455 12,246,514 FY 2016 Base 0 0 0 0 FY 2017 Base 29,293,597 0 6,812,464 22,481,133 FY 2018 Base 0 0 0 0 Total $ 64,413,647 $ 0 $ 26,808,548 $ 37,605,099

Changes of assumptions FY 2014 Base $ 53,415,180 $ 0 $ 41,730,611 $ 11,684,569 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 1,162,333,391 0 270,310,091 892,023,300 FY 2018 Base 0 63,506,324 12,027,713 51,478,611 Total $ 1,215,748,571 $ 63,506,324 $ 324,068,415 $ 955,186,480

and actual earnings FY 2014 Base $ 0 $ 0 $ 0 $ 0 FY 2015 Base 398,993,826 0 199,496,913 199,496,913 FY 2016 Base 888,340,868 0 296,113,622 592,227,246 FY 2017 Base 0 0 0 0 FY 2018 Base 0 0 0 0 Total $ 1,287,334,694 $ 0 $ 495,610,535 $ 791,724,159

Total $ 2,567,496,912 $ 63,506,324 $ 846,487,498 $ 1,784,515,738

and actual experience FY 2014 Base $ 3,207,983 $ 0 $ 2,506,239 $ 701,744 FY 2015 Base 1,640,878 0 726,051 914,827 FY 2016 Base 59,507,299 0 17,923,886 41,583,413 FY 2017 Base 0 0 0 0 FY 2018 Base 0 131,727,462 24,948,383 106,779,079 Total $ 64,356,160 $ 131,727,462 $ 46,104,559 $ 149,979,063

Changes of assumptions FY 2014 Base $ 1,404,204 $ 0 $ 1,097,037 $ 307,167 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 0 0 0 0 FY 2018 Base 0 28,870,923 5,467,978 23,402,945 Total $ 1,404,204 $ 28,870,923 $ 6,565,015 $ 23,710,112

and actual earnings FY 2014 Base $ 413,177,161 $ 0 $ 413,177,161 $ 0 FY 2015 Base 0 0 0 0 FY 2016 Base 0 0 0 0 FY 2017 Base 948,572,238 0 237,143,059 711,429,179 FY 2018 Base 0 336,212,827 67,242,565 268,970,262 Total $ 1,361,749,399 $ 336,212,827 $ 717,562,785 $ 980,399,441

Total $ 1,427,509,763 $ 496,811,212 $ 770,232,359 $ 1,154,088,616


-1 -2 -3 (4) = (1) + (2) - (3)


Deferred Outflows of Resources30-Jun-17 Additions Recognition 30-Jun-18

Deferred Inflows of Resources30-Jun-17 Additions Recognition 30-Jun-18


-1 -2 -3 (4) = (1) + (2) - (3)




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Pension Expense

The following tables show the summary of pension expense as of June 30, 2018, for each of the three membership groups, as well as the total membership.

REGULAR MEMBERS

Note: System experience and assumption changes are recognized over the average expected remaining service life for all System members, which is 5.28 years.

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SHERIFFS AND DEPUTIES


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PROTECTION OCCUPATION


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Amortization of Deferred Outflows and Deferred Inflows of Resources

The following tables show the deferred outflows of resources and the deferred inflows of resources as of June 30, 2018, for each of the three membership groups, as well as the total membership which will be recognized in pension expense in future years.

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Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters

Based on an Audit Performed in Accordance with Government Auditing Standards

To the Members of the Iowa Public Employees’ Retirement System Investment Board:

We have audited in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the columns titled 2018 Actual Employer Contributions, Employer Allocation Percentage, the total for all entities of the columns titled Net Pension Liability or Net Pension Liability/(Asset), Total Deferred Outflows of Resources, Total Deferred Inflows of Resources and Total Proportionate Share of Allocable Plan Pension Expense (specified column totals) included in the accompanying Schedules of Employer Allocations and Collective Pension Amounts by Employer (Schedules) of the Iowa Public Employees’ Retirement System (IPERS) for the regular, sheriffs and deputies and protection occupation membership groups as of and for the year ended June 30, 2018 and the related Notes to Schedules, and have issued our report thereon dated February 28, 2019.

Internal Control Over Financial Reporting

In planning and performing our audit of the Schedules, we considered IPERS’ internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the Schedules, but not for the purpose of expressing an opinion on the effectiveness of IPERS’ internal control. Accordingly, we do not express an opinion on the effectiveness of IPERS’ internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility a material misstatement of IPERS’ Schedules will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control which is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control we consider to be material weaknesses. However, material weaknesses may exist which have not been identified.

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Compliance and Other Matters

As part of obtaining reasonable assurance about whether IPERS’ Schedules are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of Schedule amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing and not to provide an opinion on the effectiveness of IPERS’ internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering IPERS’ internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

We would like to acknowledge the many courtesies and assistance extended to us by personnel of IPERS during the course of our audit. Should you have any questions concerning any of the above matters, we shall be pleased to discuss them with you at your convenience.


February 28, 2019


Schedule of Findings

Year ended June 30, 2018

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Findings Related to the Schedules:

INTERNAL CONTROL DEFICIENCIES:

No material weaknesses in internal control over financial reporting were noted.

INSTANCES OF NON-COMPLIANCE:

No matters were noted.


Staff

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This audit was performed by:

Pamela J. Bormann, CPA, Manager Cole L. Hocker, CPA, Senior Auditor Nicholas J. Gassman, Staff Auditor Cody J. Pifer, Staff Auditor Drake J. Caple, Assistant Auditor

Marlys K. Gaston, CPA Deputy Auditor of State

OFFICE OF AUDITOR OF STATE STATE OF IOWA Rob Sand …€¦ · city of westwood 369 0.000055%: 3,482...

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