West Virginia Code § 18-7A-11

Records; actuarial data; tables; specification of actuarial assumptions
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The retirement board shall maintain an individual account with each member, showing the
amount of the member's contributions and the interest accumulations thereon. It shall
collect and keep in convenient form data as may be necessary for the preparation of the
required mortality and service tables, and for the compilation of such other information as
may be needed for the actuarial valuation of the funds created by this articlee. The retirement
board shall specify and adopt all actuarial assumptions for the system at its first meeting of
every calendar year or as soon thereafter as may be practicable, whichr assumptions shall
become part of the terms of the system.

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