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Schedule of Employer Allocations and Collective PensionAmountsJune 30, 2020Public Employee Retirement System ofIdaho Base Planeidebailly.com

Public Employee Retirement System of Idaho Base PlanTable of ContentsJune 30, 2020Independent Auditor’s Report . 1Schedule of Employer Allocations . 3Schedule of Collective Pension Amounts. 21Notes to Schedule of Employer Allocations and Collective Pension Amounts . 22

Independent Auditor’s ReportTo the Retirement BoardPublic Employee Retirement System of IdahoBoise, IdahoReport on Schedule of Allocations and Net Pension Amounts by EmployerWe have audited the accompanying schedule of employer allocations of Public Employee RetirementSystem of Idaho Base Plan (the System) as of and for the year ended June 30, 2020, and related notes.We have also audited the totals for the columns titled net pension liability, total deferred outflows ofresources, total deferred inflow of resources and plan pension expense (specified column totals)included in the accompanying schedule of collective pension amounts (collectively the Schedules) of theSystem as of and for the year ended June 30, 2020, and related notes.Management’s Responsibility for the SchedulesManagement is responsible for the preparation and fair presentation of the Schedules in accordancewith accounting principles generally accepted in the United States of America; this includes design,implementation, and maintenance of internal control relevant to the preparation and fair presentationof the Schedules that is free from material misstatement, whether due to fraud or error.Auditor’s ResponsibilityOur responsibility is to express opinions on the schedule of employer allocations and specified columntotals included in the schedule of collective pension amounts based on our audit. We conducted ouraudit in accordance with auditing standards generally accepted in the United States of America. Thosestandards require that we plan and perform the audit to obtain reasonable assurance about whetherthe schedule of employer allocations and specified column totals included in the schedule of collectivepension amounts are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe schedule of employer allocations and specified column totals included in the schedule of collectivepension amounts. The procedures selected depend on the auditor’s judgment, including the assessmentof the risks of material misstatement of the schedule of employer allocations and specified columntotals included in the schedule of collective pension amounts, whether due to fraud or error. In makingthose risk assessments, the auditor considers internal control relevant to the entity’s preparation andfair presentation of the schedule of employer allocations and specified column totals included in theschedule of collective pension amounts in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of System’sinternal control. Accordingly, we express no such opinion. An audit also includes evaluating theappropriateness of accounting policies used and the reasonableness of significant accounting estimatesmade by management, as well as evaluating the overall presentation of the schedule of employerallocations and specified column totals included in the schedule of collective pension amounts.What inspires you, inspires us. eidebailly.com877 W. Main St., Ste. 800 Boise, ID 83702-5858 T 208.344.7150 F 208.344.7435 EOE1

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour audit opinions.OpinionsIn our opinion, the Schedules referred to above present fairly, in all material respects, the employerallocations and net pension liability, total deferred outflows of resources, total deferred inflow ofresources, and plan pension expense for the total of all participating entities for the System as of and forthe year ended June 30, 2020, in accordance with accounting principles generally accepted in the UnitedStates of America.Other MattersWe have audited, in accordance with auditing standards generally accepted in the United States ofAmerica, the financial statements of the System as of and for the year ended June 30, 2020, and ourreport thereon, dated October 20, 2020, expressed an unmodified opinion on those financialstatements.Restriction on UseOur report is intended solely for the information and use of the System’s management, the Systemretirement board, System employers and their auditors and is not intended to be and should not beused by anyone other than these specified parties.Boise, IdahoOctober 20, 20202

Public Employee Retirement System of Idaho Base PlanSchedule of Employer AllocationsJune 30, 2020State Offices & DepartmentsAccountancy BoardAdministration DepartmentAgriculture DepartmentAttorney GeneralBarley CommissionBean CommissionBeef CouncilBoard of EducationBoard of Veterinary MedicineBoise State UniversityCommerce DepartmentCommerce DeptCommission For Pardons And ParolesCommission for the BlindCommission on AgingCommission on Hispanic AffairsCommission on The ArtsController s OfficeCorrection DepartmentCorrectional IndustryDairy CouncilDentistry BoardDepartment of Environmental QualityDivision Occ & Prof LicenseDivision of Building SafetyDivision of Financial ManagementDivision of Human ResourcesDivision of Veteran ServicesEndowment Fund Investment BdFinance DepartmentFish & Game DepartmentForest Products CommissionGovernor s OfficeHealth & Welfare DepartmentHealth District 1Health District 2Health District 3Health District 4Health District 5Health District 6Health District 7Historical SocietyHouse of RepresentativesID Workforce Development CouncilIdaho Division of Prof‐Tech EducationIdaho Grape Growers & Wine Producers CommIdaho Public TelevisionTotalEmployerContributions 4,39440,162284,63825,900373,292See Notes to Schedule of Employer Allocations and Collective Pension 3

Public Employee Retirement System of Idaho Base PlanSchedule of Employer AllocationsJune 30, 2020State Offices & Departments ContinuedIdaho Rangeland Resources CommissionIdaho State PoliceIdaho State UniversityIndependent Living CouncilIndustrial CommissionInfo Tech ServicesInsurance DepartmentInsurance FundJudicial BranchJuvenile CorrectionsLabor DepartmentLands DepartmentLava Hot Springs FoundationLegislative ServicesLewis‐Clark State CollegeLibraryLieutenant GovernorLiquor DispensaryLotteryMedicine BoardMilitary DivisionNursing BoardOffice of Drug PolicyOffice of Energy ResourcesOffice of Performance EvaluationsOffice of Species ConservationOutfitters & GuidesParks & RecreationPharmacy BoardPotato CommissionProf Eng & SurveyorsPublic Defense CommissionPublic Employee Retirement SystemPublic Utilities CommissionRacing CommissionReal Estate CommSecretary Of StateSenateSoil Conservation CommState Appellate Public DefenderState BarStem Action CenterSuperintendent of Public InstructionTax Appeals BoardTax CommissionTransportation 482,454,0159,893,163211,487See Notes to Schedule of Employer Allocations and Collective Pension 4

Public Employee Retirement System of Idaho Base PlanSchedule of Employer AllocationsJune 30, 2020State Offices & Departments ContinuedUniversity Of IdahoVocational RehabWater Resources DeptWheat CommissionLocal Offices & DepartmentsAm Falls Housing AgnAssoc Of ID CitiesBannock Planning OrganizationBear Lake Regional CommBingham Co Senior Citizen CtrBlaine Co Rec DistBoise City/Ada Co Housing AuthorityBoise River Flood Control District #10Bonner Soil & Water Conservation DistrictBuhl Housing AuthorityCaldwell Housing AuthorityCanyon Co Mosquito Abatement DistrictCanyon County Ambulance DistrictCapital City Dev CorpCaribou Soil Conservation DistrictCascade Medical CtrCentral Orchards Sewer DistClearwater‐Potlatch Timber Prot AssnComm Planning Assn‐Sw IdCoolin Sewer DistDry Creek Cemetery DistEagle Sewer DistrictEastern Id Fair DistEastern Idaho Reg Waste Water AuthorityEdwards Mosquito Abatement DistrictEllisport Bay Sewer DistrictFoster Grandparents Of Se IdahoGem Co Mosquito Abatement DistGem Co RecreationGooding Cem Maint DisGooding Soil Conservation DistrictGrangeville Cemetery Maint DistGreater Middleton Parks & Rec DistrictHagerman Cemetery DistHayden Area Regional Sewer BdHillcrest Cemetery Maintenance DistrictHousing Authority of PocatelloID Assn Of CountiesID Assn Of School AdministratorsID Co Risk Mgmt ProgID Crop Improvement 3900.0004146910.000220105See Notes to Schedule of Employer Allocations and Collective Pension Amounts5

Public Employee Retirement System of Idaho Base PlanSchedule of Employer AllocationsJune 30, 2020Local Offices & Departments ContinuedID Public Emp AssnIdaho Bureau of Ed Svcs for the Deaf and BlindIdaho Digital Learning AcademyIdaho Education AssnIdaho Heritage TrustIdaho School Boards AssnIdaho School District CouncilIona Bonneville Sewer DistrictJerome Cemetery Maintenance DistrictJerome Recreation DistrictKingston‐Cataldo Sewer DistrictKootenai Co Emer MedsvcKootenai Metropolitan Planning OrganizationKuna Cemetery Maintenance DistrictLewiston‐Nez Perce County Airport AuthorityLincoln Co Cemetery DistLincoln County Emergency ServicesLincoln County Housing AuthorityLocal Hwy Tech Assistance CnclM‐A‐R Cemetery DistMarsing‐Homedale Cemetery DistrictMeridian Cemetery Maint DistMetro Community Services, Inc.Minidoka Soil & Water Conservation DistrictMoscow Cemetery DistNampa Housing AuthNez Perce Co Fair BoardNorth Fremont Cemetery DistNorth Idaho FairOregon Trail Recreation DistrictOrofino Cemetery DistrictPaul Cemetery DistrictPayette County Recreation DistrictPocatello‐Chubbuck Auditorium DistrictPort Of LewistonPost Falls Urban Renewal AgencyRexburg Cemetery DisSelkirks‐Pend Oreille Transit AuthorityShelley Cemetery DistSouth Bingham Soil Conservation DistrictSouth Central Region E911South Fork Coeur D Alene River Sewer DistrictSouth Idaho Solid Waste DistSouth Idaho Timber Protection Assoc.Southern Valley County Rec DistTwin Falls Co Pest Abatement DistrictTwin Falls County 02See Notes to Schedule of Employer Allocations and Collective Pension 6

Public Employee Retirement System of Idaho Base PlanSchedule of Employer AllocationsJune 30, 2020Local Offices & Departments ContinuedTwin Falls Housing AuthValley Recreation District Of HazeltonValley Regional TransitValley Soil & Water Conservation DistrictW Boise Sewer DistWeiser Ambulance DistrictWeiser Memorial HospitalWest End Cemetery DistWilder Cemetery DistWilder Housing AuthWood River Soil & Water Conservation DistrictCommunity Colleges & Public SchoolsAberdeen School DistAlturas International AcademyAmerican Falls SdAmerican Heritage Charter SchoolAnother Choice Virtual Charter SchoolAnser of Idaho IncArbon School DistAvery School DistBasin School DistrictBear Lake School DistBingham AcademyBlackfoot Charter Comm Learning CtrBlackfoot School DisBlaine Co School DistBliss School DistBoise Ind School DisBonneville School DistrictBoundary County SdBruneau‐Grandview SdBuhl School DistrictButte Co School DistCaldwell School DistCamas Co School DistCambridge School DistCanyon‐Owyhee Sd (Cossa)Cascade School DistCassia Co SdCastleford SdChallis Jt SdChief Tahgee Elementary AcademyClark Co School DistClearwater/Orofino Jt SdCoeur D Alene Charter AcademyCoeur D Alene 20.015144252See Notes to Schedule of Employer Allocations and Collective Pension Amounts7