Alabama § 36-26-121 - Annual Itemized Statement of Employee and Retirement Benefits, and Total Employer Contributions to Retirement Systems and Health Insurance Plans.

§ 36-26-121. Annual Itemized Statement of Employee and Retirement Benefits, and Total Employer Contributions to Retirement Systems and Health Insurance Plans.

(a) As used in this article, the following words have the following meanings:

(1) EMPLOYEE BENEFIT. Any benefit a public employee received or accrued from his or her employer, including, but not limited to, salary or wages; insurance; allowance for days off such as vacation, holidays, sick leave, or personal days; and contributions toward retirement or pension benefits.

(2) HEALTH INSURANCE PLAN. Either of the following health insurance plans as it applies to an individual public employee or retiree:

a. The State Employees’ Health Insurance Plan.

b. The Public Education Employees’ Health Insurance Plan.

(3) RETIREE. A retiree or a beneficiary of a deceased retiree who receives an employee benefit or pension benefit from a retirement system, as defined in this section.

(4) RETIREMENT SYSTEM. One of the following as it applies to an individual public employee or retiree:

a. The State Employees’ Retirement System, not including any employees or retirees of employers participating pursuant to Section 36-27-6.

b. The Teachers’ Retirement System.

c. The Judicial Retirement Fund.

(5) STATE AGENCY. Any state department, board, commission, bureau, agency, or office, including a legislative or judicial office.

(b) On or before January 31, 2016, and annually thereafter, each state agency, local board of education, and two-year or four-year public college, university, institution of higher education, or postsecondary educational institution shall provide each employee and retiree, electronically and in paper form either by postal service or internal mail system, the following information covering the preceding fiscal year as it applies to that individual employee or retiree:

(1) An itemized statement of all employee benefits the employee or retiree accrued or received.

(2) An itemized statement of all pension benefits the employee or retiree accrued or received.

(3) The total amount of employer contributions made from funds appropriated by the Alabama Legislature to the applicable retirement system.

(4) The approximate percentage of total employer contributions made from funds appropriated by the Alabama Legislature to the applicable retirement system, as compared to the total amount of either General Fund or Education Trust Fund appropriations, as applicable.

(5) The funded ratio of the applicable retirement system, with a listing of the amounts of total assets and total liabilities.

(6) The total amount of employer contributions made from funds appropriated by the Alabama Legislature to the applicable health insurance plan.

(7) The approximate percentage of total employer contributions made from funds appropriated by the Alabama Legislature to the applicable health insurance plan as compared to the total amount of either General Fund or Education Trust Fund appropriations, as applicable.

(c) The State Comptroller’s Office, State Department of Education, Alabama Community College System, Administrative Office of Courts, and each four-year university shall be responsible for administering the statement of benefits to their respective employee populations in accordance with this article. The Retirement Systems of Alabama shall be responsible for administering the statement of benefits to retirees in accordance with this article.

(d) The Retirement Systems of Alabama, State Employees’ Health Insurance Board, Public Education Employees’ Health Insurance Plan, State Personnel Department, Division of Risk Management, and any other entity that provides employee benefits shall coordinate with the entities responsible for administering the statement of benefits in subsection (c) and provide them with all necessary information to comply with this article, unless such information has otherwise been provided to the administering entity.