Source: September 25, 2015 Read More →

ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2015

RANDOLPH COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
General Special Capital
Current Revenue Projects Total
E xpense Fund Fund Governmental
ASSETS
Cash and cash equivalents $ 1,175,564 $ 2,815,978 $ – $ 3,991,542
Investments 504,295 – – 504,295
Prepaid (BRIM/RET FORFEITURE/PEIA) 46,637 – – 46,637
Taxes receivable, net 287,048 – – 287,048
Deposit PEIA 305,200 – – 305,200
Food service receivable, net – 341,443 – 341,443
Other receivables 106,395 – – 106,395
Due from other governments:
State aid receivable – 36,444 – 36,444
PEIA allocation receivable 420,810 140,270 – 561,080
Reimbursements receivable – 540,916 – 540,916
Due from other funds – – – –
Total assets $ 2,845,949 $ 3,875,051 $ – $ 6,721,000

LIABILITIES AND FUND BALANCES
Liabilities:
Salaries payable and
related payroll liabilities $ 1,400,544 $ 565,919 $ – $ 1,966,463
OPEB payable – state aid funded 1,561,177 – – 1,561,177
PEIA premiums payable 787,830 318,339 – 1,106,169
Accounts payable 166,774 17,531 – 184,305
Deferred revenue – 38,853 – 38,853
Deferred inflows:
Deferred inflows 152,080 239,219 – 391,299
Total liabilities and deferred inflows 4,068,405 1,179,861 – 5,248,266

Fund Balances:
46,637.00 – – 46,637
Restricted – 2,695,189 – 2,695,189
Committed – – – –
Assigned – – – –
Unassigned (1,269,093) – – (1,269,093)
Total fund balances (1,222,456) 2,695,190 – 1,472,734
TOTAL LIABILITIES AND FUND BALANCES $ 2,845,949 $ 3,875,050 $ – $ 6,721,000
The notes are an integral part of the financial statements, however, to conserve space,
they are not included in the publication but are available for review at the board office.

RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special
Current Revenue Total
Expense Fund Governmental
Revenues:
Property taxes $ 10,375,380 $ – $ 10,375,380
Other Local sources 307,942 470,631 $ 778,573
State sources 29,502,086 2,351,303 $ 31,853,389
Federal sources 505,108 4,919,486 $ 5,424,594
Miscellaneous sources – 25,375 $ 25,375
Total revenues 40,690,515 7,766,795 48,457,311

Expenditures:
Instruction 24,238,298 2,932,033 27,170,331
Supporting services: –
Students 1,478,494 7,800 1,486,294
Instructional staff 1,266,929 1,502,257 2,769,186
Central administration 681,797 360,949 1,042,746
School administration 2,789,810 11,500 2,801,310
Business 440,203 – 440,203
Operation and maintenance of facilities 4,598,909 8,757 4,607,666
Student transportation 2,859,994 169,662 3,029,656
Food services 281,795 3,100,731 3,382,526
Community services 130,000 – 130,000
Capital outlay – – –
Debt service: –
Principal retirement 236,662 – 236,662
Interest and fiscal charges 129,862 – 129,862
Total expenditures 39,132,753 8,093,689 47,226,442

Excess (deficiency) of revenues
over expenditures 1,557,763 (326,894) 1,230,869

Other financing sources (uses):
Transfers in 46,034 1,006,753 1,052,787
Transfers (out) (1,006,753) (46,034) (1,052,787)
Total other financing sources (uses) (960,719) 960,719 –
Net change in fund balances 597,044 633,825 1,230,869

Fund balances – beginning (1,819,500) 2,061,365 241,865
Restatement of fund balance – – –
Fund balances – beginning, as restated (1,819,500) 2,061,365 241,865
Fund balances – ending $ (1,222,456) $ 2,695,190 $ 1,472,734
The notes are an integral part of the financial statements, however, to conserve space,
they are not included in the publication but are available for review at the board office.

RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental
Activities
ASSETS
Cash and cash equivalents $ 3,991,542
Investments and Prepaids 504,295
Prepaid expenses 46,637
Taxes receivable, net of allowance for uncollectible taxes 287,048
Food services receivable 341,443
Other receivables 106,395
Deposit PEIA 305,200
Other receivables
Due from other governments:
State aid receivable 36,444
PEIA allocation receivable 561,080
Reimbursements receivable 540,916
Capital Assets:
Land 637,200
Buildings and improvements 50,823,433
Furniture and equipment 9,628,724
Vehicles 6,523,600
Construction in process-
Less accumulated depreciation (38,373,739)
Total capital assets, net of depreciation 29,239,218
Total assets 35,960,218

Deferred outflows:
Total deferred outflows –
Total assets and deferred outflows 35,960,218

LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 1,966,463
PEIA premiums payable 1,106,169
Unearned revenue 38,853
Accounts payable 184,305
Other post employment benefit payable – state aid funded employees 1,561,177
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 133,333
Due beyond one year:
Bonds, capital leases, and contracts 2,015,175
Total liabilities 7,005,475

Deferred inflows:
Total deferred inflows –
Total liabilities and deferred inflows 7,005,475

Net Position:
Invested in capital assets, net of related debt 27,090,710
Restricted for:
Debt service-
Special projects 2,695,190
Capital projects-
Unrestricted (831,157)
Total net position $ 28,954,743
See Notes to Financial Statements

RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Program Revenues Net (Expense),
Revenue & Changes
Operating Capital in Net Assets
Charges for Grants and Grants and Governmental
Functions Expenses Services Contributions Contributions Activities
Governmental activities:
Instruction $ 27,852,207 $ 64,740 $ 4,025,850 $ 190,667 $ (23,570,950)
Supporting services:
Students 1,523,246 251,823 261,750 10,413 (999,260)
Instructional staff 2,769,186 5,977 79,369 18,955 (2,664,885)
District administration 1,043,944 241,418 – 7,153 (795,373)
School administration 2,801,310 6,044 – 19,166 (2,776,100)
Business services 440,203 952 – 3,018 (436,233)
Operation and maintenance
of facilities 4,422,481 9,546 – 30,273 (4,382,662)
Student transportation 3,239,794 6,996 – 406,615 (2,826,183)
Food services 3,395,350 144,425 1,808,297 – (1,442,628)
Community services 130,000 – – – (130,000)
Interest on long-term debt 80,753 – – – (80,753)

Total governmental activities 47,698,474 731,921 6,175,266 686,260 (40,105,027)

General revenues:
Property taxes 10,400,688
Unrestricted state aid 30,375,470
Unrestricted investment earnings 2,106
Unrestricted grants and contributions 14,556
Transfers in (1,052,787)
Transfers (out) 1,052,787
Total general revenues and transfers 40,792,820
Change in net position 687,793
Net position – beginning, as restated 28,266,950
Net position – ending $ 28,954,743
See Notes to Financial Statements

RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

Amounts reported for governmental activities in the statement
of activites are different due to;

Net change in fund balances – total governmental funds $ 1,230,869

Governmental funds report capital outlays as expenditures.
However, in the statement of net assets, the cost of those
assets is allocated over their estimated useful lives and
reported as depreciation expense. The effect on net
assets is the amount by which capital outlays exceed
depreciation in the
Depreciation expense (1,632,532)
Capital outlays 897,844

Revenues in the Statement of Activities that do not provide
current financial resources are not reported as revenues
in the funds, rather they are reported as deferred inflows. (71,044)

The repayment of the principal of long-term debt (e.g.,
bonds, leases) consumes the current financial resources
of governmental funds. However, such repayment has
no effect on net position. 262,656

Differences in the cost and accumulated depreciation
on disposed capital assets are reported as a loss and
reduction in net position in the statement of activities.
Cost of assets disposed –
Accumulated depreciation of assets disposed –

Capital lease proceeds are reported as liabilities
in the statement of net assets instead of as financing
transfers in the governmental activities. –

Accrued interest is required to be reported as a liability
in the statement of net position of the district wide
financial statements. The following represents the
change in accrued interest receivable for the year. –

Change in net position of governmental activities $ 687,793
See Notes to Financial Statements

RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED June 30, 2015
Salaries expenditures:
Board officials:
Lisa Wamsley, President $ 7,360
Bruce Haddix 7,040
Donna Auvil 7,360
Janie Newlon 7,520
Harvey Taylor, Vice President 7,520
Superintendent 99,910
Total salaries paid to other professional personnel 19,010,662
Total salaries paid to service personnel 5,513,545
Total salaries paid to students for work performed –

Total salary expenditures 24,660,916

Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 12,894,714
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 25,514
Total accrued expenditures, refunds, and other non-cash transactions 9,645,297
Total non-salary expenditures 22,565,525

Total expenditures per financial statements $ 47,226,441

STATE OF WEST VIRGINIA
COUNTY OF RANDOLPH, TO WIT:

We, the undersigned President and Secretary of the Board of Education of the County of Randolph, hereby state under oath that the preceding attached financial statements of the funds of the Randolph County Board of Education as of and for the fiscal year ended June 30, 2015 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change.

Lisa M. Wamsley
President

Pamela Isner Hewitt
Secretary

Randolph County Schools
List of expenditures in excess of $250
A.S.A.P. 54,688.76
ABSOLUTE ASSURANCE DRUG 1,779.00
ACE EXTERMINATORS 14,010.00
ACE KARAOKE CORPORATION 316.81
AFT-RANDOLPH COUNTY LOCAL 6296 94,158.25
AGILE SPORTS TECHNOLOGIES,INC. 1,200.00
AIG/VALIC 2,330.00
AIP, INC. 20,434.68
AIR FLOW SUPPLY, INC. 13,800.00
AIRGAS ELKINS – MID AMERICA 5,692.63
AKERS, CHRISTINE 2,194.57
ALLDATA 1,950.00
ALLSTATE WORKPLACE DIVISION 299.40
ALPHA MUSIC, INC. 375.00
ALTERNATIVE LEARNING CENTER 400.00
AMAZON.COM, INC. 20,098.91
AMERICAN BANKERS INSURANCE 4,152.00
AMERICAN DESTINATIONS, INC. 541.00 AMERICAN FAMILY LIFE ASSURANCE 2,445.00
AMERICAN FIDELITY 191,105.28
AMERICAN FIDELITY ASSURANCE 10,937.00
AMERICAN FLOOR MATS 373.49

AMERICAN MOUNTAIN THEATRE,INC. 1,080.00
AMERICAN RED CROSS 919.00
AMERIPRISE FINANCIAL 9,200.00
AMMEX 451.22
AMSTERDAM PRINTING 259.25
AMTEK COMPANY, INC. 25,836.00
AMTOWER AUTO SUPPLY, INC. 7,040.28
ANDERSON’S 325.82
APPLE COMPUTERS INC. 58,823.35
APPLIED INDUSTRIAL TECHNOLOGY 301.01
ARBOGAST, ELIZABETH 337.14
ARMENTROUT, DAVID 595.60
ART MEDIUM COMPANY 752.50
ARTSBANK, INC. 80,000.00
AT & T – WIRELESS 5,616.07
AT&T 511.37
ATCO INTERNATIONAL 1,894.90
ATWELL, BRANDI LYNNE 473.76
AUSSIE POUCH COMPANY, INC. 285.75
AUTO BODY TOOL MART 12,605.45
AUTOZONE STORES, INC 1,320.91
AVAYA FINANCIAL SERVICES 15,452.41
B & J MUSIC, INC. 1,100.00
BACKYARD MUSIC, LLC. 609.00
BANDLAND, LLC. 4,445.13
BARBOUR COUNTY EMS CTC 430.00
BARLOW, HILLARY 673.31
BASSOFF, TAMMY 835.93
BATES CARPET CENTER 2,128.58
BELL, JUDY 689.96
BELNICK, INC. 12,681.79
BENNETT, BERNICE 312.70
BENNETT, RUTH ANN 667.48
BENNETT, SANDRA 902.40
BEVERLY ELEMENTARY SCHOOL 4,400.00
BEVERLY, TOWN OF 5,088.96
BIG JOHN’S FAMILY FIXINS’,INC. 1,630.00
BIMBO BAKERIES USA, INC 32,626.47
BLICK ART MATERIALS 4,368.30
BMI EDUCATIONAL SERVICES, INC. 694.65
BODKINS ENTERPRISES, INC. 1,374.50
BONACORE, DANIEL 1,120.64
BOND, MICHELLE 642.96
BOOKSOURCE, INC. 824.77
BOWEN, JOSEPH 365.66
BOWLES RICE MCDAVID GRAFF & 101,654.25
BRADY, DEBRA 533.55
BRAINPOP, INC. 2,475.00
BRICKSTREET INSURANCE COMPANY 252,075.00
BROSCHART, JEFFERY A. 2,406.36
BROUGHTON’S SPORTS 4,856.36
BSN SPORTS 1,112.37
BUILDERS GROUP, INC. 12,843.87
BURKY, JULIE 414.24
BYKOTA, INC. 346.53
CAMBIUM LEARNING, INC. 15,296.47
CAMTECH SURVEILLANCE 1,089.90
CANAAN VALLEY RESORT 3,183.02
CAROLINA BIOLOGICAL SUPPLY CO. 1,904.72
CASCIO INTERSTATE MUSIC, INC. 1,343.08
CASTO, TAMARA 634.50
CDI COMPUTER DEALERS, INC. 32,337.85
CENTRAL CAB COMPANY, INC. 4,280.00
CENTRAL PRODUCTS, LLC 5,429.05
CHAIR SLIPPERS 520.53
CHAMPION AUTO 6,183.35
CHAMPION INDUSTRIES, INC. 47,239.89
CHANNING L. BETE CO., INC. 2,536.70
CHARACTER DEVELOPMENT GROUP 549.95
CHARLESTON FILTER SERVICE, INC 16,566.50
CHOICE LITERACY 594.00
CINEMA VIII,INC. 6,495.75
CITIZENS BANK OF WV 392.59
CITY NATIONAL BANK 8,323.76
CLARK, DARLENE 732.33
CLARKSBURG EXPONENT 333.63
CLASS ACT ENGRAVING 38,995.00
CLASSIC FLOOR COVERINGS 2,800.00
CLASSROOM DIRECT 10,392.55
CLAY CENTER, THE 1,289.50
CLEVELAND BROTHERS, INC. 454.93
CNA SURETY, INC. 3,100.00
COALTON SCHOOL FACULTY SENATE 2,200.00
COFFMAN, APRIL 617.44
COGAR, JULIA M. 621.53
COLLEGE BOARD 11,599.00
COMBER, HELEN 390.24
COMPASS ENERGY GAS SERVICES 57,872.69
CONSOLIDATED PUBLIC RETIREMENT 21,023.28
CONSTRUCTIVE PLAYTHINGS 478.70
COOLE SCHOOL, INC. 9,158.03
COOPER & SON OLD COUNTRY STORE 674.94
COOPER ASPHALT, INC. 38,609.00
COPIER WORD PROCESSING SUPPLY, 550.00
CORLEY, ANDREA 267.90
COTTRILL, HEATHER 303.00
CRAZY HARRY’S COUNTRY MARKET 200,991.11
CUMMINS CROSSPOINT, INC. 2,315.97
CURRENCE, JACOB BRIAN 271.60
CURRENCE, SHERI 1,542.00
CYBERSOFT TECHNOLOGIES, INC. 11,061.50
CYNMAR CORPORATION 395.72
DANIELS, JOHN 3,675.38
DARREN’S PIZZA SHACK, INC. 299.00
DAVIS & ELKINS COLLEGE 441.00
DAVIS ELECTRICAL SERVICE, INC. 8,603.38
DAVIS, JEFFREY A. 540.00
DEMCO, INC. 576.46
DEPT. HEALTH & HUMAN RESOURCES 43,687.17
DIBACCO, ERIN 537.00
DICK’S SPORTING GOODS 3,253.24
DINERS CLUB COMMERCIAL 4,383.57
DIPASQUALE, MICHAEL D 501.94
DISCOUNT SCHOOL SUPPLY 2,193.38
DOMINOS PIZZA 621.99
DR. JEAN & FRIENDS, LLC. 370.00
DUKE’S RESTURANT 1,063.59
EAI EDUCATION (ERIC ARMIN,INC) 1,056.01
EDMENTUM, INC. 1,490.00
EDUCATIONAL FUNDING GROUP,INC. 26,065.10
EDUCATIONAL IMPACT, INC. 12,900.00
EL GRAN SABOR RESTAURANT 682.50
ELKINS AREA BAND AUXILIARY 500.00
ELKINS EXPRESS CARE 1,760.00
ELKINS HIGH SCHOOL 10,643.00
ELKINS LIONS CLUB 384.00
ELKINS MIDDLE SCHOOL FACULTY 8,900.00
ELKINS RANDOLPH COUNTY PUBLIC 10,000.00
ELKINS RANDOLPH YMCA 321.00
ELKINS RECREATION CENTER 2,044.00
ELKINS TRUCK SERVICE, INC. 2,974.64
ELKINS, CITY OF – SANTITATION 26,240.59
ELKINS, CITY OF – WATER DEPT. 23,446.21
ELKS SPRINGS FLY SHOP & 350.00
EMBASSY SUITES 5,821.00
ENABLING DEVICES 321.80
ENERGYCAP, INC. 1,495.00
ESCHOOL SOLUTIONS LLC. 7,920.00
EVAN-MOOR EDUCATIONAL PUB. 1,180.61
EVICK, SUSAN 966.00
FAMILY RESOURCE NETWORK 447.73
FASTENAL COMPANY 3,381.39
FAT CATALOG 548.95
FAWLEY MUSIC CENTER, INC. 5,170.49
FILTER SOURCE, INC. 5,400.56
FINAL FLOOR, INC. 1,481.00
FINCHAM, DEBORAH 261.56
FIRE PROTECTION PRODUCTS, INC. 7,010.35
FISHER AUTO PARTS 17,142.80
FLETCHER, DENISE LESLIE 307.25
FLETCHER, LEVI 2,379.76
FLINN SCIENTIFIC, INC. 2,578.30
FOAMCOAT ROOFING & COATINGS 88,000.00
FRANKLIN COVEY CLIENT SALES, 1,736.99
FRED J. MILLER, INC. 27,642.00
FRIDDLE, STACIE 274.68
FRONTIER 23,312.98
FRONTIER, WEST VIRGINIA INC 42,480.00
FRONTLINE TECHNOLOGIES GROUP, 3,300.00
FYFFE JONES GROUP A.C. 10,940.00
GALLOGLY, SHARON 384.13
GAMETIME 3,818.21
GANDY DANCER THEATRE 2,296.00
GAYLORD OPRYLAND RESORT AND 8,264.21
GEORGE L. WILSON & CO., INC. 1,773.00
GEORGE WARD SCHOOL FACULTY 3,600.00
GEORGE, TERRENCE 3,833.77
GLAZEBROOK AND ASSOCIATES 1,379.32
GLOBAL EQUIPMENT COMPANY 993.10
GLOBAL GOV/EDU SOLUTIONS,INC. 14,501.23
GLOBAL RECOVERY SERVICES, INC. 5,779.45
GOPHER SPORT/ 2,757.82
GORDON N. STOWE & ASSOCIATES, 273.00
GOULD, RICHARD BARRETT II 600.00
GRAAP, PATRICIA 1,000.00
GRAINGER, INC. 1,264.79
GRANDVIEW SYSTEMS, INC. 525.00
GREAT LAKE SPORTS 498.51
GREEN, BARBARA 1,921.19
GRIZZLY INDUSTRIAL, INC. 424.60
GROTH MUSIC COMPANY, INC. 2,632.25
GUTTMAN ENERGY, INC 283,610.82
H & H ENTERPRISES 2,500.00
H D SUPPLY WATERWORKS, LTD. 435.44
HAMRICK, CHRISTOPHER 433.96
HAMRICK, SALLIE 1,065.69
HANAGRIFF, EWELL & MURPHY, INC 680.00
HANNA, JEANNE 467.66
HARMAN SCHOOL 250.00
HARMAN SCHOOL FACULTY SENATE 3,200.00
HARMAN, TOWN OF 5,761.50
HARRIS, JUDITH 493.50
HART OFFICE SOLUTIONS 78,304.72
HEALTH FACILITIES INC. 1,475.00
HEALTHSMART CASUALTY CLAIM 1,800.00
HEFLIN, MARY 263.20
HELVETIA PUBLIC LIBRARY 10,000.00
HERITAGE INTERNATIONAL TRUCKS, 2,708.37
HERRON, NICOLE 859.30
HERSHEY’S WELDING, LLC. 500.00
HEWITT, PAMELA ISNER 1,164.31
HIGGINBOTHAM, LARK 400.00
HILL MANUFACTURING COMPANY,INC 488.96
HOBART CORPORATION 1,763.75
HOLIDAY INN EXPRESS 2,196.36
HOMEPLUS 404.00
HOMEROOM TEACHER 729.28
HOMESTEAD SCHOOL FACULTY SEN- 1,600.00
HOOTEN EQUIPMENT COMPANY, INC. 7,239.20
HORACE MANN LIFE INSURANCE 6,050.00
HORIZON MEDICAL TECHNOLOGIES 985.54
HOWES, VICTORIA 1,617.69
HULL, JOHN A. 6,047.49
HUTTE, THE 620.00
HUTTONSVILLE PUBLIC SERVICE 25,328.67
HYRE WELL & PUMP SERVICE 520.00
ICAR 1,100.00
IDEASTAGE PROMOTIONS 284.08
IDENTIMETRICS, INC. 1,694.00
IMAGE MARKET 586.80
INK SPOT, THE 1,343.75
INTEGRITY DEVELOPERS 1,450.00
INTERMOUNTAIN COMPANY, INC. 15,242.86
ISNER, ASHLEY 1,569.19
J.W. PEPPER & SON, INC. 3,819.85
JAGUAR EDUCATIONAL 339.92
JAMECO ELECTRONICS 2,243.04
JAMES & LAW COMPANY 115,427.03
JENNINGS RANDOLPH ELEMENTARY 3,400.00
JESSAMINE COUNTY BOARD OF 2,500.00
JOHNNY’S RADIATOR REPAIR INC. 1,617.90
JONES SCHOOL SUPPLY CO., INC. 710.43
JOSTENS DIPLOMA DIVISION 2,741.25
JUNE HARLESS CENTER 5,000.00
K-LOG INC. 9,448.62
K-MART 1,260.85
KAPLAN’S SCHOOL SUPPLY CORP. 697.36
KATHY’S DECORATING & DESIGN 20,605.20
KATOM RESTAURANT SUPPLY 1,070.93
KENNEY, JOELLE 318.66
KERR’S MUSIC WORLD, INC. 4,579.00
KHAN, ROOHI 326.73
KIDS FIRST EDUCATIONAL 5,400.00
KROGERS 9,922.60
KURTZ BROTHERS 8,325.54
LAKESHORE LEARNING MATERIALS 5,588.77
LAWRENCE, JOHN PAUL 13,550.00
LAWSON PRODUCTS, INC. 3,822.50
LAWSON, JOHN 416.30
LEADSVILLE PUBLIC SERVICE 8,104.16

LEARNING A-Z & EXPLORELEARNING 1,829.17
LEARNING ALLY 1,095.00
LEGACY UNITED CORPORATION 3,080.00
LEGEND FITNESS 2,577.53
LEIGH, MONICA 266.00
LEWIS COUNTY PARK & RECREATION 500.00
LEWIS, DAVID P. 356.40
LIBERTY DISTRIBUTORS, INC. 47,943.87
LIGGETT’S SUPPLY 2,564.48
LITTLE LEVEL FENCING, LLC. 5,528.97
LLOYD HOFF HOLDING CORP. 10,415.74
LOGAN CORPORATION 313.84
LOGMEIN, INC. 900.00
LOMBARDI DEVELOPMENT, INC. 334,901.71
LOVE AND LOGIC INSTITUTE, INC. 900.00
LUCAS, ERIC 659.30
LUMOS NETWORKS 7,576.07
M & M INFLATABLES 1,260.00
M & S ELECTRONICS LLC 724.00
MACGILL 6,408.86
MAIN LINE BOOKS 2,706.85
MARRIOTT TOWN CENTER HOTEL 1,374.48
MARSHALL UNIVERSITY 9,710.00
MARSHALL-MACVEAN, ELIZABETH 565.56
MARTIN, DANELLE 1,710.78
MARTIN, J.T. COMPANY, INC. 3,897.90
MARTIN, SARAH 739.48
MARY’S GREENHOUSE 753.82
MASON & BARRY, INC. 375,164.00
MATHENY MOTOR TRUCK COMPANY, 236,843.32
MCCAULEY, SUSAN 276.60
MCDANIEL, RENEA 2,784.00
MCGRAW HILL 2,555.93
MCGRAW-HILL EDUCATION CTB 364.19
MCM BUSINESS SYSTEMS 1,798.45
MEDCO SUPPLY COMPANY 1,005.00
MEDIA-X SYSTEMS, INC. 5,535.00
MELIOR-DELAWARE, INC. 5,000.00
METLIFE 1,350.00
MID ATLANTIC BUSINESS 315.27
MIDLAND ELEMENTARY SCHOOL 4,100.00
MIDLAND PUBLIC SVC. DISTRICT 29,662.00
MILL CREEK LAWN & GARDEN 1,625.00
MILL CREEK, TOWN OF 19,260.47
MITINET, INC. 329.00
MOBYMAX 4,286.95
MON POWER 809,071.96
MONDO PUBLISHING, INC. 621.00
MORGAN AUTO PARTS 4,970.78
MORRIS, SUSAN 2,478.00
MOTION INDUSTRIES, INC. 4,844.13
MOUNTAIN HIGHLANDS COOPERATIVE 1,016.25
MOUNTAIN STATE EQUIPMENT 394.38
MOUNTAIN STATE SALES & SERVICE 8,698.31
MOUNTAIN STATE WASTE 1,737.56
MOUNTAINEER GAS COMPANY 77,194.04
MSC INDUSTRIAL SUPPLY CO, INC. 4,351.01
MSES CONSULTANTS, INC. 35,598.70
MUSIC THEATRE INTERNATIONAL 590.00
MUSICIAN’S FRIEND, INC. 1,952.05
NASCO 2,422.13
NASP, INC. 2,334.00
NATIONAL BUSINESS FURNITURE 528.00
NAYLOR’S COMMERCIAL SALES 4,894.38
NEOLA, INC. 1,783.72
NESTOR, JULIA R. 750.53
NEW READERS PRESS, INC. 1,328.04
NEW YORK LIFE INSURANCE CO. 1,600.00
NEWLONS INTERNATIONAL SALES, 261.37
NORTH CENTRAL WEST VIRGINIA, 102,645.50
NORTH ELEM. SCHOOL 3,000.00
NORTHERN SPEECH SERVICES, INC. 401.27
NORTON-HARDING-JIMTOWN PSD 3,955.02
NOVUS GLASS 724.00
NUNN, ANNA J 1,351.21
NUTTER, LEANN 2,132.00
N2Y 616.00
OFFICE PRODUCTS, INC. 11,646.24
OGDEN ENTERPRISE 300.00
ORIENTAL TRADING CO., INC. 1,990.83
PAINE, JONATHAN 1,309.62
PARENT-TEACHER STORE USA, INC. 304.73
PARKER, JENNIFER 302.26
PARLOCK, SHANNA 490.94
PARTS & MORE, INC. 1,185.49
PASS FIRE PROTECTION, INC. 12,860.50
PEARSON NCS, INC. 1,431.17
PENNINGTON, CARMAN 1,710.19
PERFORMANT RECOVER, INC. 3,166.65
PERRY & ASSOCIATES, CPA’S 13,250.00
PHILLIPS SUPPLY CO. 1,757.53
PICCIRILLO, TIMOTHY J. 3,611.60
PICKENS SCHOOL FACULTY SENATE 1,100.00
PIERPONT COMMUNITY & TECHNICAL 2,000.00
PINKSTON, MICHAEL 600.00
PIONEER ATHLETICS 1,242.50
PIONEER MEMORIAL PUBLIC 10,000.00
PIPPIN, JENNIFER 2,415.63
PITNEY BOWES 3,196.32
PLANK ROAD PUBLISHING, INC. 2,005.35
PLAYSCRIPT, INC. 659.97
PLUMBMASTER, INC. 2,238.91
POMEROY IT SOLUTIONS, INC. 616,534.05
POSITIVE PROMOTIONS, INC. 622.57
POSTMASTER 490.00
POWR-FLITE, INC. 8,218.00
PRENTKE ROMICH COMPANY, INC. 7,360.00
PRESTWICK HOUSE, INC. 1,246.03
PRITT, HOLLIE 263.25
PRO-ED, INC. 494.67
PROUDFOOT, JOHN 726.00
PSYCHEMEDICS CORPORATION 1,968.40
QUILL CORPORATION 67,418.68
R.D. WILSON COMPANY 2,056.00
RADIO SHACK 847.91
RAINBOW RESOURCE CENTER, INC. 250.73
RAMSEY, JOSHUA 451.46
RANDOLPH CO RECREATION BOARD 922.50
RANDOLPH CO. BD. OF EDUCATION 366.00
RANDOLPH CO. SCHOOL EMPLOYEES 526,351.98
RANDOLPH COUNTY COOK’S ASSOC. 300.00
RANDOLPH TECHNICAL CENTER 3,706.00
RANDOLPH-ELKINS HEALTH DEPT. 6,060.00
RAYFIELD, AMRIT 739.68
RAYMOND GEDDES & CO., INC. 639.55
RCBOE – FOOD SERVICE 7,283.56
REALLY GOOD STUFF, INC. 7,722.34
REASONING MIND, INC. 96,570.00
RECTOR, JOHN J. 539.43
REGIONAL CHEM LABS, INC. 329.12
RELIABLE ROOFING COMPANY, INC. 2,454.90
RELIABLE TIRE LLC 20,276.32
RENAISSANCE LEARNING, INC. 53,928.33
RESA VII 187,339.07
RETIREE HEALTH BENEFIT TRUST 283,851.05
REVELS, JOSHUA 505.21
REYNOLDS, LEIGH ANN 2,566.36
RICHARDSON, SHANE 2,506.00
RIDDELL ALL AMERICAN SPORTS 1,565.12
RISTAL, INC. 3,638.85
RIVERSIDE PUBLISHING 332.20
RM HUFFMAN COMPANY, INC. 2,313.00
ROB’S CUSTOM GRAPHICS 920.00
ROCHESTER 100, INC. 920.00
ROMINE, LINDA 692.28
RONALD A. WILLIAMS, LTD. 7,487.00
ROSE BRAND WIPERS, INC. 1,870.21
ROSENCRANCE, LADONNA 5,039.87
S & S WORLDWIDE, INC. 705.76
SANDERS, LONI 1,375.00
SCHAEFFER MANUFACTURING, INC. 1,721.02
SCHINDLER ELEVATOR CORPORATION 5,724.63
SCHOLASTIC PROF. BOOKS 2,186.84
SCHOLASTIC, INC. 19,831.75
SCHOOL DUDE.COM 9,260.50
SCHOOL OUTFITTERS, INC. 21,355.42
SCHOOL SPECIALTY,INC. 7,753.01
SCHOOLMART 651.56
SCRIPPS NATIONAL SPELLING BEE 2,672.50
SDE (SOCIETY FOR DEV. ED.),INC 8,600.00
SEE EXCAVATING 950.00
SENECA CAVERNS 726.00
SENECA DESIGNS 1,746.50
SHAFFER, KELLEY 583.44
SHEPLER, LEAH 631.18
SHERIFF OF RANDOLPH COUNTY 915.88
SHERRILL, ADRIENNE 1,026.10
SHERWIN WILLIAMS COMPANY 3,397.87
SHIFFLER EQUIPMENT SALES, INC. 2,310.38
SIMMONS, BONNIE 539.54
SIMMONS, DAVID F. 542.85
SIMMONS, DONNA L. 2,079.83
SIRIANNI’S 351.00
SITES, ELWOOD N. II 340.13
SITES, RYAN 1,239.00
SKIDMORE, KRISTIE B. 684.04
SKILLS USA WEST VIRGINIA 970.00
SMART HORIZONS 2,475.00
SMILEMAKERS 552.22
SMITH, BRAD 890.62
SMITH, NEIL 21,800.00
SMITH, PAUL C. 568.16
SNEBERGER-LONG, CHRISTINE 591.80
SNELSON, BOB 14,165.45
SNOWSHOE MOUNTAIN, INC. 1,681.00
SOCIAL STUDIES SCHOOL SERVICE 388.25
SONNY’S CARPET 405.46
SOSMETAL PRODUCTS INC 1,857.82
SOUTHERN REG. EDUCATION BD. 8,315.00
SOUTHERN STATES CO-OP OF 15,349.25
SOUTHERN STATES ELKINS COOP. 165,137.07
SPARTAN SPORTING GOODS, INC. 21,237.25
SPORTS SPECIALITY 10,709.50
SPORTSMAN’S 2,768.06
STAGE ACCENTS 826.04
STALNAKER, B. DENISE 418.00
STANDARD CERAMIC SUPPLY, INC. 500.00
STAPLES ADVANTAGE INC. 25,714.37
STATE ELECTRIC SUPPLY CO.,INC. 8,739.78
STATE FIRE MARSHAL 750.00
STATE OF FLORDIA DISBURSEMENT 9,062.24
STENHOUSE PUBLISHERS 3,497.92
STORRICK, CHRISTINA 366.16
STOUT COMPANY, INC. 16,300.18
SUDDENLINK, INC. 6,200.00
SUN DATA SUPPLY, INC. 414.95
SUNRISE SANITATION SERVICES, 3,859.67
SUPER DUPER, INC. 995.36
SUPER, DEBORAH H. 604.77
SUTTLE & STALNAKER, PLLC. 9,500.00
SYSCO 782,244.26
T.D.’S CLASSIC TEES 5,817.75
TALBOTT GLASS, LLC. 2,406.62
TALLEY, KATHY S. 300.00
TANNER LUMBER CO. 2,991.60
TAYLOR & BLACKBURN 2,505.69
TAYLOR, JAMIE 354.57
TEACHER CREATED RESOURCES 477.71
TEACHER DIRECT 996.64
TEACHER’S DISCOVERY 1,763.91
TEACHERS TOUCH, INC. 476.92
TEAM CHEER, INC. 951.40
TEAM EXPRESS DBA BASEBALL 309.52
TEKK INTERNATIONAL, INC. 1,590.00
TENNANT SALES & SERVICE CO. 350.31
TENNEY, M. MICHELLE 253.00
TETER, KELLY A 1,289.00
TETER, KRISTIN 554.00
TEXAS REFINERY CORPORATION 1,276.80
THARP, JOSHUA 374.90
THE WEEK PUBLICATIONS, INC. 696.00
THE 2 SISTERS 2,183.00
THINK THROUGH LEARNING, INC. 525.00
THIRD WARD ELEMENTARY SCHOOL 4,400.00
THOMAS, CHRISTINA 388.00
TIMBERLINE FOUR SEASONS RESORT 519.00
TIME FOR KIDS MAGAZINE 259.92
TOLEDO PHYSICAL EDUCATION 482.92
TOM SEXTON & ASSOCIATES, INC. 3,260.00
TONER CAMPUS, INC. 1,540.00
TRA SCHOOL SOFTWARE SOLUTIONS 5,568.00
TRAVELERS INDEMNITY & 4,152.00
TREND ENTERPRISES INC. 270.58
TRI COUNTY TRAILER SALES 7,175.00
TRI-STATE LOCKERS & SHELVING 13,400.00
TRICKETT HARDWARE, INC. 1,338.08
TRUCKPRO LLC 4,085.10
TSA CONSULTING GROUP, INC 4,593.28
TYGART VALLEY COMMUNITY 10,000.00
TYGART VALLEY LAWN CARE 1,496.47
TYGART VALLEY MIDDLE/HIGH 7,700.00
TYGARTS VALLEY MIDDLE/HIGH 750.00
TYGARTS VALLEY SANITATION 33,499.20
TYGARTS VALLEY TRANSFER, INC. 553.40
U S POSTAL SERVICE 17,500.00
U. S. BANKRUPTCY COURT 1,875.00
U.S. DEPARTMENT OF EDUCATION 5,204.45
U.S. GAMES (SPORT SUPPLY, INC) 758.80
U.S. SCHOOL SUPPLY, INC. 479.50
UMB BANK NA 225,333.33
UNIFIRST CORPORATION 17,512.77
UNITED BANKCARD CENTER 77,333.11
UNITED DAIRY, INC. 314,351.99
UNITED LABORATORIES 3,006.47
UNITED PARCEL SERVICE 1,200.00
UPSTART 347.05
URBAN, RYAN 281.55
US BANK 6,012.37
US COACHWAYS 4,760.42
USI INSURANCE SERVICES, LLC 966.64
VALLEY BUSINESS SYSTEMS 2,795.28
VALLEY HEAD ELEMENTARY SCHOOL 500.00
VALLEY HEAD PUBLIC LIBRARY 10,000.00
VALLEY STEEL SERVICE, INC. 5,765.32
VALLEY SUPPLY COMPANY 12,332.16
VALLEY WORLDS OF FUN 587.00
VANCE ENTERPRISES, LLC. 3,856.94
VARSITY SPIRIT FASHIONS & 2,989.40
VERTICAL TRANSPORT CONSULTING 890.00
VIRCO, INC. 19,371.91
VOLKWEIN BROTHERS, INC. 2,441.49
WAL-MART STORES, INC. 58,940.10
WALSH, RICHARD 284.82
WAMSLEY, STEVE 923.08
WARE, LARRY 862.95
WARE, SARAH 457.66
WASHINGTON NATIONAL INSURANCE 56,402.37
WATERFRONT PLACE HOTEL 1,646.00
WAYBRIGHT, CHRISTINA 5,216.23
WELDERS SUPPLY COMPANY 918.00
WENDLING’S FOOD SERVICE 29,645.49
WEST MUSIC COMPANY, INC. 3,291.84
WEST UNION BANK 152,438.00
WESTERN BRANCH DIESEL, INC. 5,113.46
WHIPP, DAVID M. 9,999.96
WHITE, DIANE 1,093.73
WHITE, KAYLA 503.36
WHOLESALE TIRE, INC. 1,211.16
WHYTE, DONNA J 3,282.12
WIESER EDUCATIONAL 593.87
WILLBOOKS 258.72
WINGATE INN 264.00
WOMELSDORFF, TOWN OF 2,668.50
WOODARD, SCOTT 600.80
WOODWARD, J. JEFFREY 8,865.00
WOODWIND & BRASSWIND, INC. 1,443.96
WOODWORKER’S SUPPLY, INC. 754.12
WORLD WIDE WORKSHOP 10,000.00
WORLDWIDE INTERACTIVE NETWORK, 1,250.00
WORTHINGTON DIRECT, INC. 944.59
WV ASSN OF SCHOOL ADM. 975.00
WV ASSN OF SECONDARY SCH PRINC 897.00
WV BOARD OF RISK & INS. MGMT. 189,509.00
WV BUREAU OF EMPLOYMENT PROG. 9,432.05
WV CONSOL PUBL RETIREMENT 1,111,190.19
WV DANCE COMPANY 1,250.00
WV DEPT OF AGRICULTURE 65,359.54
WV DEPT OF EDUCATION 740.00
WV DEPT OF HEALTH & HUMAN 740.00
WV DEPT OF HIGHWAYS 25,643.67
WV DIVISION OF ENVIRONMENTAL 501.50
WV DIVISION OF LABOR 250.00
WV FUTURE BUSINESS LEADERS OF 1,080.00
WV NET 550.00
WV PROFESSIONAL EDUCATORS 2,797.50
WV PUBLIC EMPLOYEES INSURANCE 1,034,886.09
WV PUBLIC THEATRE 1,642.50
WV SCHOOL BOARDS ASSOCIATION 7,819.00
WV SCHOOL PSYCHOLOGISTS 480.00
WV SCHOOL SERVICE PERSONNEL 24,632.50
WV SCHOOLS FOR THE DEAF 500.00
WV STATE AUDITOR’S OFFICE 875.00
WV TEACHERS DEFINED BENEFIT 467,745.95
WV TEACHERS DEFINED CONTRIBUTN 37,793.84
WV-MOUNTAINEER FLEXIBLE 123,484.29
WVAEMSP 4,976.50
WVAPT 1,000.00
WVASA 450.00
WVASBO 315.00
WVEA 40,471.68
WVESPA 4,360.08
WVSPA 250.00
WVU 796.00
WVU EXTENSION ENERGY EXPRESS 11,882.00
WVU SAFETY & HEALTH EXTENSION 1,500.00
WYATT, RENEE J. 356.40
YOUTH HEALTH SERVICES, INC. 46,615.17
YOUTH LIGHT, INC. 519.38
ZEE MEDICAL, INC. 498.05
ZEP MANUFACTURING COMPANY 593.63
ZICKEFOOSE, LINDA 882.19
ZICKEFOOSE, STEPHANIE 1,396.83
ZIDES SPORT SHOP, INC. 1,192.00
ZOO-PHONICS, INC. 2,584.63
ZURBUCH, JILL 427.84
95 PERCENT GROUP 18,058.14
Amounts Less Than $250.00 $25,513.89
Total Paid to Vendors $12,920,228.09
Total Salaries $24,660,916.25
Non Cash Accruals and Other $9,645,296.66
Total Expenditures $47,226,441.00