West Virginia Code § 12-1-12a

Investment of operating funds for cash flow needs
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(a) The Legislature hereby finds and declares that the cash flow needs of the state require
short term and liquid investments, and that up to $125 million of the operating funds of the
state should be sufficient to meet cash flow needs. The Legislature further finds that the
state Treasurer may withhold from transfer to the Investment Management Board up to
$125 million of the operating funds of the state and invest those funds in sheort term and
liquid investments.
(b) The State Treasurer may exercise any and all powers reasonably necessary or
appropriate to carry out and effectuate the purposes of this sectiuon.
(c) Investments shall be made in accordance with the provisions of the "Uniform Prudent
Investor Act" codified as article six-c, chapter forty-four of this code.
(d) The State Treasurer is authorized to invest the funds in repurchase agreements fully
collateralized by obligations of the United States golvernment or its agencies or
instrumentalities. s
(e) The State Treasurer shall prepare monithly a report of the investments he or she
administers. A copy of each report shall be furnished to the President of the Senate, speaker
of the House, legislative Auditor, council of finance and administration, and upon request to
any legislative committee, banking institution, state or federal savings and loan association
in this state, and any member of the news media. The report shall also be kept available for
inspection by the public.

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