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The records of investment transactions made by or on behalf of a public body are public records and are the property of the public body whether in the custody of the public body or in the custody of a fiduciary or other third party. If such records of...
Tagged topics: investmentspublic funds
In establishing the investment policy of the retirement fund and providing for the investment of the retirement fund, the system and board shall do the following: Exercise the judgment and care, under the circumstances then prevailing, which persons o...
Tagged topics: investments
A board is established to be known as the “Investment Board of the Iowa Public Employees’ Retirement System”, referred to in this chapter as the “board”. The duties of the board are to establish policy, and review its implementation, in matters rela...
Tagged topics: investments
A city may establish trust and agency funds for the following purposes: Accounting for pension and related employee benefit funds as provided by the city finance committee. A city may certify taxes to be levied for a trust and agency fund in the amoun...
Tagged topics: trust and agency funds
The value of any annuity, deferred estate, or interest, or any estate for life or term of years, subject to inheritance tax shall be determined for the purpose of computing the tax by the use of current, commonly used tables of mortality and actuarial...
Tagged topics: annuitieslife estates
Rules Implementing Statutes:
Funds remaining in the state fish and game protection fund during a fiscal year which are not specifically appropriated by the general assembly are appropriated and may be used for capital projects and contingencies under the jurisdiction of the depar...
The physical plant and equipment levy fund is a capital project fund. A physical plant and equipment levy fund must be established in any school corporation which levies the tax authorized, whether regular or voter-approved, under section 298.2 .
A capital project fund must be established in any school corporation which issues bonds or other authorized indebtedness for capital projects or which initiates a capital project, or which receives grants or other funds for capital projects. Boards ar...
Tagged topics: capital projects
Trust, permanent, or agency funds shall be established by any school corporation to account for gifts it receives to be used for a particular purpose or to account for money and property received and administered by the district as trustee or custodia...
Tagged topics: trust and agency funds
The legislative capital projects committee shall do all of the following: Receive the recommendations of the governor regarding the funding and priorities of proposed capital projects pursuant to section 8.3A, subsection 2, paragraph “b”. Rec eive...