The rating on Polk County, Iowa's GO debt reflects: A stable and diverse Des Moines MSA economy; Consistently strong financial performance; and Moderate debt. Polk County comprises the base of the Des Moines metropolitan area, a stable and diverse regional economic center. Major employers include insurance companies (13,550 employees); health care systems (7,200); and publishers. Des Moines is also the state capital, which lends stability to the labor market. The unemployment rate has been consistently below the state and national levels, averaging 2% in 1999. Wealth indicators are above average and the county's tax base is diverse, with an estimated market value of $15.1 billion. The strong economy and conservative budgeting have contributed to sound financial performance. The unrestricted June
