# Tex. Government Code § 802.103: ANNUAL FINANCIAL REPORT

> Texas · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.103

## Section

- **Citation:** Tex. Government Code § 802.103
- **Heading:** ANNUAL FINANCIAL REPORT
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code gv / Chapter 802 / Section 802.103

## Text

(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(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1152 (S.B. 200), Sec. 17, eff.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.

## Nearby sections

- [Tex. Government Code § 802.001 § 802.001. DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.001.md)
- [Tex. Government Code § 802.002 § 802.002. EXEMPTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.002.md)
- [Tex. Government Code § 802.003 § 802.003. WRIT OF MANDAMUS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.003.md)
- [Tex. Government Code § 802.101 § 802.101. ACTUARIAL VALUATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.101.md)
- [Tex. Government Code § 802.102 § 802.102. AUDIT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.102.md)
- [Tex. Government Code § 802.103 § 802.103. ANNUAL FINANCIAL REPORT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.103.md)
- [Tex. Government Code § 802.104 § 802.104. REPORT OF MEMBERS AND RETIREES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.104.md)
- [Tex. Government Code § 802.105 § 802.105. REGISTRATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.105.md)
- [Tex. Government Code § 802.106 § 802.106. INFORMATION TO MEMBER OR ANNUITANT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.106.md)
- [Tex. Government Code § 802.107 § 802.107. GENERAL PROVISIONS RELATING TO REPORTS AND CONTACT INFORMATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.107.md)
- [Tex. Government Code § 802.108 § 802.108. REPORT OF INVESTMENT RETURNS AND ASSUMPTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.108.md)
- [Tex. Government Code § 802.109 § 802.109. INVESTMENT PRACTICES AND PERFORMANCE REPORTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.109.md)
- [Tex. Government Code § 802.201 § 802.201. ASSETS IN TRUST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.201.md)
- [Tex. Government Code § 802.202 § 802.202. INVESTMENT OF SURPLUS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.202.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.103. Check the current official text before relying on it. Not legal advice.