(a)      On or before April 30 following the end of a fiscal year, the Department of Legislative Services shall report on the status of the pension system of each county, municipal corporation, and special taxing district in the State.

      (b)      The report shall be based on information that:

            (1)      The county, municipal corporation, or special taxing district submits under § 2-101 of this title; or

            (2)      The State Retirement Agency provides.