(a) Each plan shall cause to be prepared an annual financial report following the close of each fiscal year. The financial report shall contain at least the following information:
(1) A summary of the benefits available to covered persons; and
(2) The accounting information specified in § 24-11-207.
(b) The annual financial report shall be filed with the Executive Director of the Arkansas Fire and Police Pension Review Board.
Structure Arkansas Code
Title 24 - Retirement And Pensions
Chapter 11 - Local Police And Fire Pension And Relief Funds
Subchapter 2 - Disclosure of Financial Condition — Arkansas Fire and Police Pension Review Board
§ 24-11-202. Noncompliance with subchapter
§ 24-11-203. Arkansas Fire and Police Pension Review Board
§ 24-11-204. General financial objective of plan
§ 24-11-205. Actuarial valuation
§ 24-11-206. Annual financial report
§ 24-11-207. Annual financial report — Duty of board of trustees
§ 24-11-208. Administration of underfunded plans
§ 24-11-210. Requirements for qualified plans under Internal Revenue Code
§ 24-11-211. Arkansas Policemen's Pension Supplement Program
§ 24-11-212. Future Supplement Fund
§ 24-11-213. Allocation of insurance premium tax — Apportionments
§ 24-11-214. Allocation of insurance premium tax — Division among localities
§ 24-11-215. Allocation of insurance premium tax — Special provisions
§ 24-11-216. Minimum asset management standards
§ 24-11-217. Additional allocation for certain underfunded plans