WY Stat § 9-3-449 (2021)
2021 Wyoming Statutes|Title 9 - Administration of the Government|Chapter 3 - Compensation and Benefits|Article 4 - Retirement|Section 9-3-449 - Annual Disclosure of Financial and Actuarial Status.

9-3-449. Annual disclosure of financial and actuarial status.| (a) An annual disclosure of financial and actuarial status shall contain:  (i) The name of the retirement system and identification of each retirement program and, when programs are in an appropriate grouping of programs, of each appropriate grouping of programs;  (ii) The name and business address of the administrator;  (iii) The name and business address of each trustee and each member of a trustee board and a brief description of how the trustee or member was selected;  (iv) The name and business address of each agent for the service of process;  (v) The number of employees covered by each retirement program not in an appropriate grouping of programs, or by each appropriate grouping of programs, or both;  (vi) The name and business address of each fiduciary;  (vii) The current statement of investment objectives and policies required by W.S. 9-3-440(b);  (viii) Financial statements and notes to the financial statements in conformity with generally accepted accounting principles;  (ix) An opinion on the financial statements by a qualified public accountant in conformity with generally accepted auditing standards;  (x) In the case of a defined benefit plan, actuarial schedules and notes to the actuarial schedules in conformity with generally accepted actuarial principles and practices for measuring pension obligations;  (xi) In the case of a defined benefit plan, an opinion by a qualified actuary that the actuarial schedules are complete and accurate to the best of the actuary's knowledge, that each assumption and method used in preparing the schedules is reasonable, that the assumptions and methods in the aggregate are reasonable, and that the assumptions and methods in combination offer the actuary's best estimate of anticipated experience;  (xii) A description of any material interest, other than the interest in the retirement program itself, held by any public employer participating in the system or any employee organization representing employees covered by the system in any material transaction with the system within the last three (3) years or proposed to be effected;  (xiii) A description of any material interest held by any trustee, administrator or employee who is a fiduciary with respect to the investment and management of assets of the system, or by a related person, in any material transaction with the system within the last three (3) years or proposed to be effected;  (xiv) A schedule of the rates of return, net of total investment expense, on assets of the system overall and on assets aggregated by category over the most recent one (1), three (3), five (5) and ten (10) year periods, to the extent available, and the rates of return on appropriate benchmarks for assets of the system overall and for each category over each period;  (xv) A schedule of the sum of total investment expense and total general administrative expense for the fiscal year expressed as a percentage of the fair value of assets of the system on the last day of the fiscal year, and an equivalent percentage for the preceding five (5) fiscal years; and  (xvi) A schedule of all assets held for investment purposes on the last day of the fiscal year aggregated and identified by issuer, borrower, lessor or similar party to the transaction stating, if relevant, the asset's maturity date, rate of interest, par or maturity value, number of shares, cost and fair value and identifying any asset that is in default or classified as uncollectible.