Statutes, codes, and regulations
Texas Codes
GOVERNMENT CODETitle 8 - PUBLIC RETIREMENT SYSTEMSSubtitle A - PROVISIONS GENERALLY APPLICABLE TO PUBLIC RETIREMENT SYSTEMSChapter 802 - ADMINISTRATIVE REQUIREMENTS
Subchapter B - STUDIES AND REPORTS
Section 802.103 - Annual Financial Report

Tex. Gov't Code § 802.103

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 802.103 - Annual Financial Report
(a) The governing body of a public retirement system shall publish an annual financial report showing the financial condition of the system as of the last day of the fiscal year covered in the report. The report must include:
(1) the financial statements and schedules examined in the most recent audit performed as required by Section 802.102;
(2) a statement of opinion by the certified public accountant as to whether or not the financial statements and schedules are presented fairly and in accordance with generally accepted accounting principles;
(3) a listing, by asset class, of all direct and indirect commissions and fees paid by the retirement system during the system's previous fiscal year for the sale, purchase, or management of system assets; and
(4) the names of investment managers engaged by the retirement system.
(b) The governing body of a public retirement system shall, before the 211th day after the last day of the fiscal year under which the system operates, file with the State Pension Review Board a copy of each annual financial report it makes as required by law.
(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1152 (S.B. 200), Sec. 17, eff. September 1, 2013, and Ch. 1316 (S.B. 220), Sec. 4.01(1), eff. June 14, 2013.
(d) A general audit of a governmental entity, as defined by Section 802.1012, does not satisfy the requirement of this section.
(e) The board may adopt rules necessary to implement this section.

Tex. Gov't. Code § 802.103

Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 578,Sec. 2, eff. 6/10/2019.
Amended by Acts 2013, Texas Acts of the 83rd Leg. - Regular Session, ch. 1152,Sec. 17, eff. 9/1/2013.
Amended by Acts 2013, Texas Acts of the 83rd Leg. - Regular Session, ch. 1152,Sec. 12, eff. 9/1/2013.
1987, 70th Leg., ch. 126, Sec. 1, eff. 5/20/1987. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 12.103 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. 9/1/1989.
Amended By Acts 1985, 69th Leg., ch. 143, Sec. 5, eff. 9/1/1985
Amended by Acts 1981, 67th Leg., 1st C.S., p. 196, ch. 18, Sec. 5, 6, eff. 11/10/1981
Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. 9/1/1981.