HB39

ENROLLED, An Act,

To require the State of Alabama and local boards of education to provide an annual itemized statement of all employee and retirement benefits received or accrued by an employee or retiree from his or her employer as well as information about the total employer contributions to retirement systems and health insurance plans; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. This act shall be known as and may be cited as the "Truth in Salary Act."

Section 2. (a) As used in this act, 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 county or municipal government employees and retirees any employees or retirees of employers participating pursuant to Section 36-27-6, of the Code of Alabama 1975.

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, State Department of Postsecondary Education, 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 act. The Retirement Systems of Alabama shall be responsible for administering the statement of benefits to retirees in accordance with this act.

(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 act, unless such information has otherwise been provided to the administering entity.

Section 3. Although this bill would have as its purpose or effect the requirement of a new or increased expenditure of local funds, the bill is excluded from further requirements and application under Amendment 621 because the Legislative Fiscal Office has determined the bill has an aggregate fiscal impact of less than $50,000 annually.

Section 4. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

State Employees

State Agencies

Board of Education, City

Insurance

Labor

Employee Benefits Program