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The Board of Commissioners, as the governing body of Jasper County, adopts the retirement system for Jasper County employees known as the Public Employees’ Retirement Fund, as approved and subsequently amended prior to the adoption of this code. All salaried persons and elected persons including Highway Department personnel, other than part-time, are covered by the Public Employees’ Retirement Fund, on September 3, 1986, the Jasper County Council approved a motion to allow the County to pay 100 percent of the cost of the Public Employees’ Retirement Fund for all eligible employees. [Code 1988 § 193.01.]