West Virginia Code § 5-10-11

Reports required of board
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The board of trustees shall submit to the Governor for transmittal to the Legislature, on or
before December 1, in each year, a report showing the fiscal affairs and transactions of the
retirement system for the preceding fiscal year. The said report shall contain, but shall not
be limited to, a financial balance sheet, a statement of income and disbursements, an
actuarial balance sheet prepared by means of the last actuarial valuation of ethe system, a
detailed statement of investments acquired and disposed of during the said fiscal year, and
such other data as shall be deemed necessary for a proper understandirng of the condition of
the system. The board shall annually furnish the members and the participating public
employers with a summary of the results of the operations of the system.

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