IC 5-11-20-3: Reporting requirement

Sec. 3. (a) After December 31, 2013, a political subdivision having an employee retirement plan described in subsection (b) shall, not later than the date each year on which the political subdivision's financial reports are due under IC 5-11-1-4, make an annual report for each of the political subdivision's employee retirement plans described in subsection (b) to the state board of accounts of the information specified in section 4 of this chapter for the political subdivision's immediately preceding fiscal year, in the manner prescribed by the state examiner.

(b) The retirement plans to which this chapter applies are the following:

(1) Each of the retirement funds for utility employees authorized under IC 36-9.

(2) Each county police force pension trust and trust fund authorized under IC 36-8.

(3) Each retirement program adopted by a board of a local health department as authorized under IC 16-1-4-25 (before its repeal) or IC 16-20-1-3.

(4) Each retirement benefit program of a joint city-county health department under IC 16-1-7-16 (before its repeal).

(5) Each pension and retirement plan adopted by the board of trustees or governing body of a county hospital as authorized under IC 16-12.1-3-8 (before its repeal) or IC 16-22-3-11.

(6) Each pension or retirement plan and program for hospital personnel in certain city hospitals as authorized under IC 16-12.2-5 (before its repeal) or IC 16-23-1.

(7) Each retirement program of the health and hospital corporation of a county as authorized under IC 16-12-21-27 (before its repeal) or IC 16-22-8-34.

(8) Each pension plan provided by a city, town, or county housing authority as authorized under IC 36-7.

(9) Each pension and retirement program adopted by a public transportation corporation as authorized under IC 36-9.

(10) Each system of pensions and retirement benefits of a regional transportation authority as authorized or required by IC 36-9.

(11) Each employee pension plan adopted by the board of an airport authority under IC 8-22-3.

(12) Each system of pensions and retirement provided by a unit under IC 36-1-3.

(c) The department of local government finance may not approve the budget of a political subdivision or a supplemental appropriation for a political subdivision until the political subdivision files each annual report required by subsection (a).