W. Va. Code » §5-10-11. Reports required of board.
West Virginia Code

W. Va. Code § 5-10-11 (2026)

Reports required of board

✓ current as of May 2026
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ARTICLE 10. WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT ACT.

§5-10-11. Reports required of board.

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 the 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 understanding 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.

Notes of Decisions
Cited in 1 case, 1984–1984 · leading case: In Re Dostert, 324 S.E.2d 402 (W. Va. 1984).
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In Re Dostert, 324 S.E.2d 402 (W. Va. 1984). “See West Virginia Code § 5-10-11 (1979 Replacement Vol.). Under the judicial retirement system, the Governor is charged with fixing the amount of a bond to be given by the Treasurer for the performance of his duties as custodian of the judicial retirement fund.”
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