141.07 INVESTMENT OF FUNDS.
   The Board of Trustees may invest a portion or all of the Fund assets in the consolidated fund or the consolidated pension fund. The Board of Trustees shall invest any moneys received by it and not invested in the consolidated fund or the consolidated pension fund in the following classes of securities and accounts and not otherwise, which securities and accounts mature on such dates as will make available such amount of cash as is required:
   (a)   Obligations of the United States or any agency thereof, which are guaranteed by the United States or for which the full faith and credit of the United States is pledged for the payment of principal and interest, or obligation of an agency of the United States designated in West Virginia Code 12-6-9.
   (b)    Certificates of deposit secured by:
      (1)    Obligations as listed in subsection (a) hereof;
      (2)    General obligations or revenue bonds of the State of West Virginia;
      (3)    General obligation bonds of any other state;
      (4)   General obligation bonds of any county in this State or of any county Board of Education in this State; or
      (5)    General obligation bonds of any Municipality in this State.
   (c)    Interest-bearing savings accounts or certificates of deposit in banking institutions, the accounts of which are insured by the Federal Deposit Insurance Corporation, or interest-bearing savings in Federal Savings and Loan Associations, the accounts of which are insured by the Federal Savings and Loan Insurance Corporation, or interest-bearing savings accounts in building and loan associations the accounts of which are insured by the Federal Savings and Loan Insurance Corporation: provided, that an investment in any such savings account in excess of the amount thereof which would be insured by the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation as the case may be, shall not be made unless such banking institution, Federal Savings and Loan Association or building and loan association provides adequate bond or other adequate security for the amount of the proposed municipal investment in excess of such insurance coverage, the adequacy of any such bond or other security to be determined by the Treasurer of the Municipality.
   (d)    Any security that is secured by a first lien deed of trust or mortgage on real property situated within this State, provided that the value of the securing of first lien deed of trust or mortgage shall be at least twice the amount loaned thereon, based on a sound appraisal by an appraiser and duly certified by him or federally insured; and provided, however, that the interest for such loan of money at a rate expressed in terms of dollars upon one hundred dollars ($100.00) for a year, shall be not less than the monthly index of long-term government bonds, yields for the second preceding calendar month plus an additional one percent (1%) a year rounded off to the nearest quarter of one percent (1/4%) a year. Any investment made under this section shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing which men of experience, prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived. (Ord. 0-355. Passed 12-11-84.)