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[]
["Measurement Date: 6/30/2015"]
["Membership Goup: Sheriffs and Deputies"]
[null,null,null,null,null,null,null,"DEFERRED OUTFLOWS OF RESOURCES",null,null,null,null,"DEFERRED INFLOWS OF RESOURCES"]
[null,null,null,null,null,null,null,"(Excluding Employer Specific Amounts)*",null,null,null,null,"(Excluding Employer Specific Amounts) *"]
["Employer ID #","Employer Name","2020 Actual Employer Contributions","Employer Allocation Percentage **","Net Pension Liability (NPL)/ (Asset)","Change in NPL due to 1% Decrease in the Actuarial Assumed Investment Return (6.00 %)","Change in NPL due to 1% Increase in the Actuarial Assumed Investment Return (8.00%)","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",null,"Differences Between Expected and Actual Experience","Changes of Assumptions","Difference Between Projected and Actual Investment Earnings on Pension Plan Investments","Total Deferred Inflows of Resources","Total Proportionate Share of Allocable Plan Pension Expense"]
[null,null,11608639.199999994,1,16301722,111893883,-63812992,824104,6677095,22849318,{"$f":"+H7+I7+J7","v":30350517},null,1799686,11782737,13088564,{"$f":"+M7+N7+O7","v":26670987},10922925]
["01201","ADAIR COUNTY",36923.120000000003,{"$f":"+C8/$C$108","v":3.1806587631735528E-3},{"$f":"ROUND(D8*$E$7,0)","v":51850},{"$f":"ROUND(D8*$F$7,0)","v":355896},{"$f":"ROUND(D8*$G$7,0)","v":-202967},{"$f":"ROUND(D8*$H$7,0)","v":2621},{"$f":"ROUND(D8*$I$7,0)","v":21238},{"$f":"ROUND(D8*$J$7,0)","v":72676},{"$f":"ROUND(SUM(H8:J8),0)","v":96535},null,{"$f":"ROUND(D8*$M$7,0)","v":5724},{"$f":"ROUND(D8*$N$7,0)","v":37477},{"$f":"ROUND(D8*$O$7,0)","v":41630},{"$f":"ROUND(SUM(M8:O8),0)","v":84831},{"$f":"ROUND(D8*$Q$7,0)","v":34742}]
["02201","ADAMS COUNTY",44720.82,{"$f":"+C9/$C$108","v":3.8523740146907161E-3},{"$f":"ROUND(D9*$E$7,0)","v":62800},{"$f":"ROUND(D9*$F$7,0)","v":431057},{"$f":"ROUND(D9*$G$7,0)","v":-245832},{"$f":"ROUND(D9*$H$7,0)","v":3175},{"$f":"ROUND(D9*$I$7,0)","v":25723},{"$f":"ROUND(D9*$J$7,0)","v":88024},{"$f":"ROUND(SUM(H9:J9),0)","v":116922},null,{"$f":"ROUND(D9*$M$7,0)","v":6933},{"$f":"ROUND(D9*$N$7,0)","v":45392},{"$f":"ROUND(D9*$O$7,0)","v":50422},{"$f":"ROUND(SUM(M9:O9),0)","v":102747},{"$f":"ROUND(D9*$Q$7,0)","v":42079}]
["03201","ALLAMAKEE COUNTY",64570.59,5.562287610764923E-3,90675,622386,-354946,4584,37140,127094,168818,null,10010,65539,72802,148351,60756]
["04208","APPANOOSE COUNTY SHERIFF'S DEPT",51343.58,4.422876714094106E-3,72101,494893,-282237,3645,29532,101060,134237,null,7960,52114,57889,117963,48311]
["05201","AUDUBON COUNTY",32061.18,2.76183792498263E-3,45023,309033,-176241,2276,18441,63106,83823,null,4970,32542,36148,73660,30167]
["06201","BENTON COUNTY",91094.39,7.8471204445737311E-3,127922,878045,-500748,6467,52396,179301,238164,null,14122,92461,102708,209291,85714]
["07201","BLACK HAWK COUNTY",495068.36,4.2646545514137456E-2,695212,4771888,-2721404,35145,284755,974444,1294344,null,76750,502493,558182,1137425,465825]
["08201","BOONE COUNTY",83996.05,7.2356499804042537E-3,117954,809625,-461728,5963,48313,165330,219606,null,13022,85256,94704,192982,79034]
["09201","BREMER COUNTY",97052.66,8.3603821540082033E-3,136289,935476,-533501,6890,55823,191029,253742,null,15046,98508,109425,222979,91320]
[10201,"BUCHANAN COUNTY",78007.33,6.7197652245062495E-3,109544,751901,-428808,5538,44869,153542,203949,null,12093,79177,87952,179222,73399]
[11201,"BUENA VISTA COUNTY",94928.39,8.1773917135782841E-3,133306,915000,-521824,6739,54601,186848,248188,null,14717,96352,107030,218099,89321]
[12201,"BUTLER COUNTY",71079.5,6.1229829591051494E-3,99815,685124,-390726,5046,40884,139906,185836,null,11019,72145,80141,163305,66881]
[13201,"CALHOUN COUNTY",44823.94,3.8612570541429201E-3,62945,432051,-246398,3182,25782,88227,117191,null,6949,45496,50538,102983,42176]
[14201,"CARROLL COUNTY",58313.14,5.0232537160772497E-3,81888,562071,-320549,4140,33541,114778,152459,null,9040,59188,65747,133975,54869]
[15201,"CASS COUNTY",58137.72,5.0081425564505472E-3,81641,560381,-319585,4127,33440,114433,152000,null,9013,59010,65549,133572,54704]
[16201,"CEDAR COUNTY",94388.78,8.1309082291057891E-3,132548,909799,-518858,6701,54291,185786,246778,null,14633,95804,106422,216859,88813]
[17201,"CERRO GORDO COUNTY",133363.39000000001,1.148828796401908E-2,187279,1285469,-733102,9468,76708,262500,348676,null,20675,135363,150365,306403,125486]
[18201,"CHEROKEE COUNTY",47031.59,4.0514300763176466E-3,66045,453330,-258534,3339,27052,92572,122963,null,7291,47737,53027,108055,44253]
[19201,"CHICKASAW COUNTY",62582.83,5.3910565159092927E-3,87884,603226,-344019,4443,35997,123182,163622,null,9702,63521,70561,143784,58886]
[20201,"CLARKE COUNTY",40203.360000000001,3.463227627920422E-3,56457,387514,-220999,2854,23124,79132,105110,null,6233,40806,45329,92368,37829]
[21201,"CLAY COUNTY",77355.86,6.6636458130251855E-3,108629,745621,-425227,5492,44494,152260,202246,null,11992,78516,87218,177726,72787]
[22201,"CLAYTON COUNTY",84507.89,7.2797412809591016E-3,118672,814559,-464542,5999,48608,166337,220944,null,13101,85775,95281,194157,79516]
[23201,"CLINTON COUNTY",175330.15,1.5103419701423754E-2,246212,1689980,-963794,12447,100847,345103,458397,null,27181,177960,197682,402823,164974]
[24201,"CRAWFORD COUNTY",67089.509999999995,5.7792742839315771E-3,94212,646665,-368793,4763,38589,132052,175404,null,10401,68096,75642,154139,63127]
[25201,"DALLAS COUNTY",203103.01,1.7495849987309461E-2,285212,1957679,-1116463,14418,116821,399768,531007,null,31487,206149,228996,466632,191106]
[26201,"DAVIS COUNTY",36411.24,3.1365640169090637E-3,51131,350962,-200154,2585,20943,71668,95196,null,5645,36957,41053,83655,34260]
[27201,"DECATUR COUNTY",34058.160000000003,2.9338632559103069E-3,47827,328281,-187219,2418,19590,67037,89045,null,5280,34569,38400,78249,32046]
[28201,"DELAWARE COUNTY",95221.03,8.2026005253053296E-3,133717,917821,-523432,6760,54770,187424,248954,null,14762,96649,107360,218771,89596]
[29201,"DES MOINES COUNTY",135326.73000000001,1.1657415453139424E-2,190036,1304393,-743895,9607,77838,266364,353809,null,20980,137356,152579,310915,127333]
[30201,"DICKINSON COUNTY",66453.7,5.7245038677746166E-3,93319,640537,-365298,4718,38223,130801,173742,null,10302,67450,74926,152678,62528]
[31201,"DUBUQUE COUNTY",576877.84,4.9693838361347324E-2,810095,5560437,-3171113,{"$f":"ROUND(D38*$H$7,0)-1","v":40952},331810,1135470,1508232,null,{"$f":"ROUND(D38*$M$7,0)+1","v":89434},585529,650421,1325384,542802]
[32201,"EMMET COUNTY",48315.48,4.1620278800636708E-3,67848,465705,-265591,3430,27790,95099,126319,null,7490,49040,54475,111005,45462]
[33201,"FAYETTE COUNTY",80624.649999999994,6.9452283433875731E-3,113219,777129,-443196,5724,46374,158694,210792,null,12499,81834,90903,185236,75862]
[34201,"FLOYD COUNTY",75404.820000000007,6.4955778796191759E-3,105889,726815,-414502,5353,43372,148420,197145,null,11690,76536,85018,173244,70951]
[35201,"FRANKLIN COUNTY",41618.26,3.5851109921652166E-3,58443,401152,-228777,2955,23938,81917,108810,null,6452,42242,46924,95618,39160]
[36201,"FREMONT COUNTY",47820.61,4.1193984218236383E-3,67153,460935,-262871,3395,27506,94125,125026,null,7414,48538,53917,109869,44996]
[37201,"GREENE COUNTY",44871.63,3.865365201461341E-3,63012,432511,-246661,3185,25809,88321,117315,null,6956,45545,50592,103093,42221]
[38201,"GRUNDY COUNTY",74622.73,6.4282065033083322E-3,104791,719277,-410203,5298,42922,146880,195100,null,11569,75742,84136,171447,70215]
[39201,"GUTHRIE COUNTY",58974.25,5.0802035435815792E-3,82816,568444,-324183,4187,33921,116079,154187,null,9143,59859,66493,135495,55491]
[40201,"HAMILTON COUNTY",69297.52,5.9694783174930651E-3,97313,667948,-380930,4919,39859,136399,181177,null,10743,70337,78132,159212,65204]
[41201,"HANCOCK COUNTY",56969.98,4.9075502320719928E-3,80002,549125,-313165,4044,32768,112134,148946,null,8832,57824,64233,130889,53605]
[42201,"HARDIN COUNTY",65579.03,5.6491573965017396E-3,92091,632106,-360490,4655,37720,129079,171454,null,10167,66563,73939,150669,61705]
[43201,"HARRISON COUNTY",61889.279999999999,5.3313122178868331E-3,86910,596541,-340207,4394,35598,121817,161809,null,9595,62817,69779,142191,58234]
[44201,"HENRY COUNTY",77425.17,6.6696163664040865E-3,108726,746289,-425608,5496,44534,152396,202426,null,12003,78586,87296,177885,72852]
[45201,"HOWARD COUNTY",56400.67,4.8585083081917153E-3,79202,543637,-310036,4004,32441,111014,147459,null,8744,57247,63591,129582,53069]
[46201,"HUMBOLDT COUNTY",59893.49,5.1593893968209497E-3,84107,577304,-329236,4252,34450,117889,156591,null,9285,60792,67529,137606,56356]
[47201,"IDA COUNTY",50128.71,4.3182244823320916E-3,70394,483183,-275559,3559,28833,98668,131060,null,7771,50881,56519,115171,47168]
[48201,"IOWA COUNTY",75563.509999999995,6.5092478711889015E-3,106112,728345,-415375,5364,43463,148732,197559,null,11715,76697,85197,173609,71100]
[49201,"JACKSON COUNTY",69215.600000000006,5.96242150415012E-3,97198,667158,-380480,4914,39812,136237,180963,null,10730,70254,78040,159024,65127]
[50201,"JASPER COUNTY",120209.79,1.0355200805965272E-2,168808,1158684,-660796,8534,69143,236609,314286,null,18636,122013,135535,276184,113109]
[51201,"JEFFERSON COUNTY",70981.759999999995,6.1145633675995402E-3,99678,684182,-390189,5039,40828,139714,185581,null,11004,72046,80031,163081,66789]
[52201,"JOHNSON COUNTY",545891.6,4.7024598714378189E-2,766582,5261765,-3000780,38753,313988,1074480,1427221,null,84630,554078,615484,1254192,513646]
[53201,"JONES COUNTY",69282.429999999993,5.9681784235313326E-3,97292,667803,-380847,4918,39850,136369,181137,null,10741,70321,78115,159177,65190]
[54201,"KEOKUK COUNTY",33435.300000000003,2.8802083882493324E-3,46952,322278,-183795,2374,19231,65811,87416,null,5183,33937,37698,76818,31460]
[55201,"KOSSUTH COUNTY",61140.24,5.2667878591661317E-3,85858,589321,-336089,4340,35167,120343,159850,null,9479,62057,68935,140471,57529]
[56201,"LEE COUNTY",107419.99,9.2534523770882691E-3,150847,1035405,-590490,7626,61786,211435,280847,null,16653,109031,121114,246798,101075]
[57210,"LINN COUNTY SHERIFF'S DEPARTMENT",1061249.3700000001,9.1418929619244318E-2,1490286,{"$f":"ROUND(D64*$F$7,0)","v":10229219},{"$f":"ROUND(D64*$G$7,0)-1","v":-5833716},{"$f":"ROUND(D64*$H$7,0)-1","v":75338},{"$f":"ROUND(D64*$I$7,0)-1","v":610412},{"$f":"ROUND(D64*$J$7,0)+1","v":2088861},2774611,null,{"$f":"ROUND(D64*$M$7,0)+1","v":164526},1077165,1196543,2438234,{"$f":"ROUND(D64*$Q$7,0)-1","v":998561}]
[58201,"LOUISA COUNTY",64540.5,5.5596955756881507E-3,90633,622096,-354781,4582,37123,127035,168740,null,10006,65508,72768,148282,60728]
[59201,"LUCAS COUNTY",27605.09,2.3779781182276744E-3,38765,266081,-151746,1960,15878,54335,72173,null,4280,28019,31124,63423,25974]
[60201,"LYON COUNTY",81214.19,6.9960129349183366E-3,114047,782811,-446437,5765,46713,159854,212332,null,12591,82432,91568,186591,76417]
[61201,"MADISON COUNTY",43953.21,3.7862499852695931E-3,61722,423658,-241612,3120,25281,86513,114914,null,6814,44612,49557,100983,41357]
[62201,"MAHASKA COUNTY",59606.400000000001,5.1346586773064699E-3,83704,574537,-327658,4231,34285,117323,155839,null,9241,60500,67205,136946,56085]
[63201,"MARION COUNTY",111689.97,9.6212801583152024E-3,156843,1076562,-613963,7929,64242,219840,292011,null,17315,113365,125929,256609,105093]
[64201,"MARSHALL COUNTY",132134.23000000001,1.1382404752488137E-2,185553,1273621,-726345,9380,76001,260080,345461,null,20485,134116,148979,303580,124329]
[65201,"MILLS COUNTY",70404.320000000007,6.0648211032349117E-3,98867,678616,-387014,4998,40495,138577,184070,null,10915,71460,79380,161755,66246]
[66207,"MITCHELL COUNTY SHERIFF'S DEPT",51326.43,{"$f":"+C73/$C$108","v":4.4213993660859085E-3},{"$f":"ROUND(D73*$E$7,0)","v":72076},{"$f":"ROUND(D73*$F$7,0)","v":494728},{"$f":"ROUND(D73*$G$7,0)","v":-282143},{"$f":"ROUND(D73*$H$7,0)","v":3644},{"$f":"ROUND(D73*$I$7,0)","v":29522},{"$f":"ROUND(D73*$J$7,0)","v":101026},{"$f":"ROUND(SUM(H73:J73),0)","v":134192},null,{"$f":"ROUND(D73*$M$7,0)","v":7957},{"$f":"ROUND(D73*$N$7,0)","v":52096},{"$f":"ROUND(D73*$O$7,0)","v":57870},{"$f":"ROUND(SUM(M73:O73),0)","v":117923},{"$f":"ROUND(D73*$Q$7,0)","v":48295}]
[67201,"MONONA COUNTY",47280.21,4.0728468845857508E-3,66394,455727,-259901,3356,27195,93062,123613,null,7330,47989,53308,108627,44487]
[68201,"MONROE COUNTY",29208.68,2.5161157562722785E-3,41017,281538,-160561,2074,16800,57492,76366,null,4528,29647,32932,67107,27483]
[69201,"MONTGOMERY COUNTY",53652.92,4.6218095916014017E-3,75343,517152,-294931,3809,30860,105605,140274,null,8318,54458,60493,123269,50484]
[70201,"MUSCATINE COUNTY",161566.45000000001,1.3917776857084171E-2,226884,1557314,-888135,11470,92930,318012,422412,null,25048,163990,182164,371202,152023]
[71201,"O'BRIEN COUNTY",64071.7,5.5193118587060601E-3,89974,617577,-352204,4548,36853,126113,167514,null,9933,65033,72240,147206,60287]
[72201,"OSCEOLA COUNTY",54386.67,4.6850168278121714E-3,76374,524225,-298965,3861,31282,107049,142192,null,8432,55202,61320,124954,51174]
[73201,"PAGE COUNTY",55085.33,4.7452013152411553E-3,77355,530959,-302805,3911,31684,108425,144020,null,8540,55911,62108,126559,51831]
[74201,"PALO ALTO COUNTY",50427.73,4.3439828847467348E-3,70814,486065,-277203,3580,29005,99257,131842,null,7818,51184,56856,115858,47449]
[75201,"PLYMOUTH COUNTY",88360.75,7.6116372020589669E-3,124083,851696,-485721,6273,50824,173921,231018,null,13699,89686,99625,203010,83141]
[76201,"POCAHONTAS COUNTY",45255.33,3.8984181711840976E-3,63551,436209,-248770,3213,26030,89076,118319,null,7016,45934,51025,103975,42582]
[77209,"POLK COUNTY ADMINISTRATION OFFICE BLDG",1223400.07,0.10538703537275934,1717990,{"$f":"ROUND(D84*$F$7,0)+1","v":11792166},{"$f":"ROUND(D84*$G$7,0)-1","v":-6725063},{"$f":"ROUND(D84*$H$7,0)-1","v":86849},{"$f":"ROUND(D84*$I$7,0)-1","v":703678},{"$f":"ROUND(D84*$J$7,0)+1","v":2408023},3198550,null,{"$f":"ROUND(D84*$M$7,0)+1","v":189665},1241748,1379365,2810778,{"$f":"ROUND(D84*$Q$7,0)-1","v":1151134}]
[78201,"POTTAWATTAMIE COUNTY",389085.62,3.3516901791555399E-2,546383,3750336,-2138814,27621,223796,765838,1017255,null,60320,394921,438688,893929,366103]
[79201,"POWESHIEK COUNTY",80767.56,6.9575390025042767E-3,113420,778506,-443981,5734,46456,158975,211165,null,12521,81979,91064,185564,75997]
[80201,"RINGGOLD COUNTY",35576.32,3.0646417195910455E-3,49959,342915,-195564,2526,20463,70025,93014,null,5515,36110,40112,81737,33475]
[81201,"SAC COUNTY",59355.26,5.1130247893310388E-3,83351,572116,-326277,4214,34140,116829,155183,null,9202,60245,66922,136369,55849]
[82201,"SCOTT COUNTY",364738.79,3.1419599120627348E-2,512194,3515661,-2004979,25893,209792,717916,953601,null,56545,370209,411237,837991,343194]
[83201,"SHELBY COUNTY",56900.59,4.9015727872738111E-3,79904,548456,-312784,4039,32728,111998,148765,null,8821,57754,64155,130730,53540]
[84201,"SIOUX COUNTY",102891.54,8.8633592815943532E-3,144488,991756,-565597,7304,59181,202522,269007,null,15951,104435,116009,236395,96814]
[85201,"STORY COUNTY",224921.79,1.9375379501845497E-2,315852,2167986,-1236401,15967,129371,442714,588052,null,34870,228295,253596,516761,211636]
[86201,"TAMA COUNTY",75822.84,6.5315872682131454E-3,106476,730845,-416800,5383,43612,149242,198237,null,11755,76960,85489,174204,71344]
[87201,"TAYLOR COUNTY",47983.72,4.133449164308598E-3,67382,462508,-263768,3406,27599,94446,125451,null,7439,48703,54101,110243,45149]
[88201,"UNION COUNTY",36771.06,3.1675598979766738E-3,51637,354431,-202131,2610,21150,72377,96137,null,5701,37323,41459,84483,34599]
[89201,"VAN BUREN COUNTY",36479.29,3.1424260304343012E-3,51227,351618,-200528,2590,20982,71802,95374,null,5655,37026,41130,83811,34324]
[90201,"WAPELLO COUNTY",80402.460000000006,6.9260882877641722E-3,112907,774987,-441974,5708,46246,158256,210210,null,12465,81608,90653,184726,75653]
[91201,"WARREN COUNTY",154411.93,1.3301466893725156E-2,216837,1488353,-848806,10962,88815,303929,403706,null,23938,156728,174097,354763,145291]
[92201,"WASHINGTON COUNTY",121961.19,1.0506071202557494E-2,171267,1175565,-670424,8658,70150,240057,318865,null,18908,123790,137509,280207,114757]
[93201,"WAYNE COUNTY",42470.62,3.6585356188863225E-3,59640,409368,-233462,3015,24428,83595,111038,null,6584,43108,47885,97577,39962]
[94201,"WEBSTER COUNTY",107208.7,9.235251277341797E-3,150550,1033368,-589329,7611,61665,211019,280295,null,16621,108817,120876,246314,100876]
[95201,"WINNEBAGO COUNTY",45585.279999999999,3.9268409685779557E-3,64014,439389,-250583,3236,26220,89726,119182,null,7067,46269,51397,104733,42893]
[96201,"WINNESHIEK COUNTY",79255.66,6.8272997923822156E-3,111297,763933,-435670,5626,45587,155999,207212,null,12287,80444,89360,182091,74574]
[97201,"WOODBURY COUNTY",303003.2,2.6101526180605232E-2,425500,2920601,-1665616,21510,174282,596402,792194,null,46975,307547,341631,696153,285105]
[98201,"WORTH COUNTY",71645.88,6.1717724847542895E-3,100611,690584,-393839,5086,41210,141021,187317,null,11107,72720,80780,164607,67414]
[99201,"WRIGHT COUNTY",60578.01,5.2183558258921542E-3,85068,583902,-332999,4300,34843,119236,158379,null,9391,61487,68301,139179,57000]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(D107*$J$7,0)","v":0}]
[null,"     Total for all entities",{"$f":"SUM(C8:C106)","v":11608639.199999994},{"$f":"SUM(D8:D106)","v":1.0000000000000002},{"$f":"SUM(E8:E106)","v":16301722},{"$f":"SUM(F8:F106)","v":111893883},{"$f":"SUM(G8:G106)","v":-63812992},{"$f":"SUM(H8:H106)","v":824104},{"$f":"SUM(I8:I106)","v":6677095},{"$f":"SUM(J8:J107)","v":22849318},{"$f":"SUM(K8:K106)","v":30350517},null,{"$f":"SUM(M8:M106)","v":1799686},{"$f":"SUM(N8:N106)","v":11782737},{"$f":"SUM(O8:O106)","v":13088564},{"$f":"SUM(P8:P106)","v":26670987},{"$f":"SUM(Q8:Q106)","v":10922925}]
[null,null,{"$f":"+C7-C108","v":0},{"$f":"+D7-D108","v":0},{"$f":"+E7-E108","v":0},{"$f":"+F7-F108","v":0},{"$f":"+G7-G108","v":0},{"$f":"+H7-H108","v":0},{"$f":"+I7-I108","v":0},{"$f":"+J7-J108","v":0},{"$f":"+K7-K108","v":0},{"$f":"+L7-L108","v":0},{"$f":"+M7-M108","v":0},{"$f":"+N7-N108","v":0},{"$f":"+O7-O108","v":0},{"$f":"+P7-P108","v":0},{"$f":"+Q7-Q108","v":0}]
[]
["* - 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. "]
["    "]