Analysis for IPERS-Annual-Comprehensive-Report-2023.md
Per-document runtime (s): 366.4
Summary
The document is an audit report for the Iowa Public Employees’ Retirement System (IPERS) as of June 30, 2023. The auditor’s opinion states that the financial statements present fairly the financial position and changes in financial position of IPERS in accordance with accounting principles generally accepted in the United States of America.
The report includes supplementary information, such as a statistical overview, membership and trust fund summary, changes in fiduciary net position, and benefit payment statistics. The auditor’s responsibility is to read this other information and consider whether it appears to be materially misstated.
The document also includes an addendum report presenting the results of a valuation of IPERS under prescribed methodology per Iowa Code §97D.5. The results shown in this addendum may not be consistent with those in the June 30, 2023 valuation.
Key metrics and targets mentioned in the report include:
- As of June 30, 2023, the fiduciary net position of IPERS was $34.6 billion.
- The system’s membership consisted of 365,111 active members and 143,119 retired members as of June 30, 2023.
- Benefit payments totaled $1.4 billion for the year ended June 30, 2023.
Actions mentioned in the report include:
- The auditor’s procedures to obtain sufficient evidence to express an opinion on the financial statements.
- Management’s responsibility for the other information included in the annual report.
- The auditor’s consideration of whether a material inconsistency exists between the other information and the basic financial statements.
meta:
Estimated sentence count: 1576
Key terms: Iowa Public Employees' Retirement System, audit report, financial statements, accounting principles generally accepted in the United States of America, supplementary information, valuation, prescribed methodology per Iowa Code §97D.5, fiduciary net position, membership and trust fund summary, benefit payment statistics
Presence by Category (final)
| Category | Present |
|---|---|
sustainable_development |
— |
responsible_investment_esg |
— |
green_growth |
✅ |
net_zero |
— |
decarbonization |
— |
transition_finance |
— |
conservation_finance |
— |
Stance & Sentence share (final)
| Category | Sentence share | Stance |
|---|---|---|
green_growth |
1 | Neither |
Reviewer 1 (Presence) — outcomes
Consistency score: 80
Confidence: medium
Adjustment log
- Added ‘green_growth’ category based on the 9.0% allocation to private real assets and 9% target in Asset Class Targets
Reviewer 2 (Stance & Prevalence) — outcomes
Consistency score: 100
Confidence: high
Adjustment log
No adjustments recorded