(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.
(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.