PEN CD-IMRF-INFO REQUESTS

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that, beginning on July 1, 2014 and no later than each July 1 thereafter, each participating employer must submit a report to the Board listing each of its employees during the past 12-month period. Specifies the information the report must contain. Provides that if a report is inadequate or if the employer fails to submit the report, then the Board may provide for an audit of the records of the municipality or instrumentality as may be required to determine the information requested. Amends the State Mandates Act to require implementation without reimbursement.