Court of Civil Appeals of Oklahoma March 25, 2010, 105,915. Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3 (Poteau Valley Improvement Authority v. Oklahoma Public Employees Retirement System)

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LARRY JOPLIN, Presiding Judge.

{1 Appellant, Poteau Valley Improvement Authority (PVIA), seeks review of the trial court order affirming a decision of the Oklahoma Public Employees Retirement System (OPERS) Board of Trustees to charge PVIA for unremitted retirement benefits of an employee. PVIA complains the trial court and OPERS erred as a matter of both fact and law.