(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
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(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).