Audit final

Audited Financial Statements West Virginia Consolidated Public Retirement Board Years Ended June 30, 2004 and 2003 WEST VIRGINIA CONSOLIDATED PUBLIC RETIREMENT BOARD Audited Financial Statements Years Ended June 30, 2004 and 2003 TABLE OF CONTENTS Page Independent Auditors= Report 1-2 Management’s Discussion and Analysis 3-9 Statement of Plan Net Assets – Pension Funds 10-11 Statement of Changes in Plan Net Assets – Pension Funds 12-13 Statement of Net Assets – Internal Service Fund 14 Statement of Revenues, Expenses, and Changes in Fund Net Assets – Internal Service Fund 15 Statement of Cash Flows – Internal Service Fund 16 Notes to Financial Statements 17-33 Required Supplementary Information: Schedule of Funding Progress 34-35 Schedule of Contributions From Employers and Other Contributing Entities 36-37 Note to Required Supplementary Information 38 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements in Accordance with Government Auditing Standards 39-40 gandkcpas.com INDEPENDENT AUDITORS’ REPORT To the Members of the West Virginia Consolidated Public Retirement Board Charleston, West Virginia We have audited the accompanying statement of plan net assets for the pension funds and statement of net assets of the ...