Arizona Revised Statutes Title 9. Cities and Towns § 9-956. Annual audit; report of secretary; sanction

A. The board shall cause an annual audit and report of the fire fighters' relief and pension fund.

B. The secretary shall report, using a form approved by the office of the state fire marshal, annually on or before January 1 to the board the condition of the fire fighters' relief and pension fund and the receipts and disbursements, with a complete list of the fund's beneficiaries and the amounts paid.

C. The board shall send a copy of the annual audit and report of the fire fighters' relief and pension fund to the office of the state fire marshal.

D. If the annual pension fund report is not received by March 31 by the office of the state fire marshal, the participating incorporated city or town or fire district is not eligible to receive its share of fire insurance premium tax monies under § 9-952.