A. On or before October 1 of each year, the department shall collect from each budget unit and shall submit to the joint legislative budget committee and the governor's office of strategic planning and budgeting a report containing the number of full-time equivalent positions and the total amount of salaries for each budget unit for the prior fiscal year, delineated by:

1. 1. Retirement system.
2. 2. Employee tier.
3. 3. Fund source.

B. For the purposes of this section:

1. 1. "Budget unit":

   1. (a) Means a department, commission, board, institution or other agency of this state that receives, expends or disburses state monies or incurs obligations of this state.
   2. (b) Does not include the Arizona board of regents, universities under the jurisdiction of the Arizona board of regents and community college districts.
2. 2. "Employee tier" means a class of employees in a retirement system in which each employee is subject to the same employer contribution rate pursuant to title 38, chapter 5.