Legal 6 col x 20”
1007
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2023
Governmental
Activities
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 5,478,708
Investments 3,070,384
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 2,073,430
Deposit with Retirement Board –
Food service receivable –
Lease receivable –
Other receivables 967,362
Prepaid Workers’ Compensation –
Other prepaid expenses –
Due from other governments:
State aid receivable 244,800
PEIA allocation receivable 956,566
Reimbursements receivable 4,403,951
Capital Assets:
Land 8,444,479
Land improvements –
Buildings and improvements 126,217,286
Furniture and equipment 19,783,286
Vehicles 10,689,929
Construction in process 4,971,215
Less accumulated depreciation (83,790,989)
Total capital assets, net of depreciation 86,315,206
Right-of-Use Assets:
Land –
Buildings –
Equipment –
Vehicles –
Subscription-based information technology arrangements (SBITs) –
Less accumulated amortization –
Total ROU assets, net of amortization –
Total assets 103,510,406
Deferred outflows of resources:
Pension 1,749,768
Other post employment benefit (OPEB) 133,703
Other –
Total deferred outflows of resources 1,883,471
Total assets and deferred outflows of resources $ 105,393,877
LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities $ 4,824,870
PEIA premiums payable 1,104,305
Compensated absences –
Accounts payable 1,143,693
Other post employment benefit payable –
Due to Other Fiscal Agents –
Long-term obligations:
Due within one year:
Bonds and contracts 3,400,000
Accrued interest 184,235
Accrued sick leave payable –
Finance lease liability –
Financed purchases and other –
SBITA liability –
Due beyond one year:
Bonds and contracts –
Accrued sick leave payable –
Finance lease liability –
Financed purchases and other 108,332
SBITA liability –
Asset retirement obligation (ARO) liability –
Net pension liability- Proportionate Share 2,976,034
Net other post employment benefit (OPEB) liability – Proportionate Share 145,101
Total liabilities 13,886,570
Deferred inflows of resources: Pension 637,320
Other post employment benefit (OPEB) 950,985
Other 2,928,133
Total deferred inflows of resources 4,515,438
Total liabilities and deferred inflows of resources $ 18,403,008
Net Position:
Net Investment in Capital Assets $ 82,915,206
Restricted for:
Debt service 2,862,775
Special projects 923,292
Capital projects –
Unrestricted 289,595
Total net position $ 86,990,868
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FYE JUNE 30, 2023
Net change in fund balances – total governmental funds $ (1,804,712)
Amounts reported for governmental activities in the statement of
activities are different due to:
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 current period.
Depreciation expense (3,602,015)
Capital outlays 7,371,213
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of lease assets
is allocated over their estimated useful lives and reported as
amortization expense. The effect on net assets is the amount by
which capital outlays exceed amortization in the current period.
Amortization expense –
Capital outlays –
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of SBITA assets
is allocated over their estimated useful lives and reported as
amortization expense. The effect on net assets is the amount by
which capital outlays exceed amortization in the current period.
Amortization expense –
Capital outlays –
Certain receivables will be collected this year but are not available
soon enough to pay for the current period’s expenditures. This is
the amount by which such receivables increased (decreased).
Property taxes receivable (1,305,742)
Operating Grants and Contributions –
Other miscellaneous conversion adjustments –
A portion of the change in fund balances is the proceeds from the
general obligation bonds issued during FYE JUNE 30, 2023. Those proceeds
are not considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from the premium
on the general obligation bonds issued during FYE JUNE 30, 2023. Those
proceeds are not considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the current year amortization of the
premium on general obligation bonds. The current year amortization of the premium is
a reduction of interest expense rather than revenue for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from finance leases. Those
proceeds are not considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from financed purchases.
Those proceeds are not considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from SBITAs. Those
proceeds are not considered revenue items for the purpose of this statement. –
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. 3,266,320
Differences in the cost and accumulated depreciation on disposed
capital assets are reported as a loss and reduction in net assets in
the statement of activities.
Cost of assets disposed –
Accumulated depreciation of assets disposed –
Differences in the ROU asset and accumulated amortization on
ROU asset terminated agreements are reported as a loss and reduction
in net position in the statement of activities.
Right-of-Use assets terminated –
Accumulated amortization of assets terminated –
Compensated absences are reported as liabilities in the statement
of net assets, but are only reported in government funds to the
extent they have matured. This is the amount by which
compensated absences (increased)/decreased.
Accrued vacation payable –
Interest on long-term debt in the statement of activities differs from
the amount reported in the governmental funds because interest is
recognized as an expenditure in the funds when it is due, and thus
requires the use of current financial resources. In the statement of
activities, however, interest expense is recognized as the interest
accrues, regardless of when it is due. (80,784)
Governmental funds report district pension contributions as expenditures.
However, in the Statement of Activities, the cost of pension benefits earned
net of employee contributions is reported as pension expense
District pension contributions 589,369
Cost of benefits earned net of employee contributions (61,260)
Government funds report district OPEB contributions as expenditures.
However, in the Statement of Activities, the cost of OPEB benefits earned
net of employee contributions is reported as OPEB expense
District OPEB contributions 18,126
Cost of benefits earned net of employee contributions 924,668
Asset Retirement Obligations (AROs) are reported in the statement of net
position, but are not reported in governmental funds. This is the amount
by which the ARO has increased. –
Finance Lease payables are reported as liabilities in the statement of net
position, but are only reported in governmental funds to the extent they have
matured. This is the amount by which the finance lease payables decreased. –
Finance Lease payables are reported as liabilities in the statement of net
position, but are only reported in governmental funds to the extent they have
matured. This is the amount by which the financed purchases decreased. –
SBITA payables are reported as liabilities in the statement of net
position, but are only reported in governmental funds to the extent they have
matured. This is the amount by which the SBITA payables decreased. –
Change in net position of governmental activities $ 5,315,184
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
FYE JUNE 30, 2023
Program Revenues Net (Expense),
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Assets
Functions Expenses Services Contributions Contributions Governmental Activities:
Governmental activities:
Instruction $ 39 ,708,528 $ 360,280 $ 12,912,803 $ – $ (25,787,223)
Supporting services:
Students 2,676,364 1,555,134 406,928 – (714,302)
Instructional staff 2,960,124 16,260 651,858 – (2,292,006)
General administration 1,288,820 – – – (1,288,820)
School administration 3,079,479 – – – (3,079,479)
Central services 438,796 – – – (438,796)
Operation and maintenance of facilities 8,248,916 1,650 195,776 2,507,644 (5,543,846)
Student transportation 4,044,606 – – – (4,044,606)
Other support services (213,985) – – – 213,985
Food services 5,046,309 39,348 3,135,008 – (1,871,954)
Community services 60,924 – – – (60,924)
Interest on long-term debt/finance leases 395,088 – – – (395,088)
Total governmental activities 67,085,748 1,972,672 17,302,373 2,507,644 (45,503,059)
General revenues:
Property taxes $ 20,682,813
Unrestricted state aid 28,857,877
Unrestricted investment earnings 498,506
Unrestricted grants and contributions 579,046
Extraordinary item – other post employment benefits –
Gain (loss) on disposal of capital assets –
Gain (loss) on termination of ROU assets –
Transfers in 2,758,669
Transfers (out) (2,758,669)
Total general revenues, extraordinary items and transfers 50,618,242
Change in net position 5,315,184
Net position – beginning 81,675,684
Prior period adjustments – (See Note _) –
Net position- beginning, as restated $ 81,675,684
Net position – ending $ 86,990,868
See Notes to Financial Statements
Continued from previous page
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE JUNE 30, 2023
11 61 65 71 21 12 41 51
General Special Special Revenue Special Revenue Debt Excess Permanent Capital
Current Revenue School Activity ESSERF Service Levy Improvement Projects Total
Expense Fund Fund Fund Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 2,666,409 $ – $ 1,566,641 $ – $ 1,225,657 $ – $ – $ – $ 5,478,708
Investments 1,508,631 – – – 1,402,535 – – – 3,070,384
Inventory – – – – – – – – –
Taxes receivable, net 1,024,756 – – – 373,145 675,529 – – 2,073,430
Deposit with Retirement Board – – – – – – – – –
Prepaid Workers’ Comp – – – – – – – – –
Food service receivable, net – – – – – – – – –
Lease receivables – – – – – – – – –
Other receivables 189,332 98,568 – – – – – 879,362 967,362
Other prepaid expenses – – – – – – – – –
Due from other governments
State aid receivable 244,800 – – – – – – – 244,800
PEIA allocation receivable 956,566 – – – – – – – 956,566
Reimbursements receivable 2,513,500 – 1,890,451 – – – – 4,403,951
Due from other funds 4,115,662 – – – – 433,753 – – 4,549,415
Total assets 10,706,155 2,612,168 1,586,641 1,890,451 3,160,555 1,109,262 – 879,362 21,744,615
Deferred outflows of resources – – – – – – – – –
Total deferred outflows of resources – – – – – – – – –
TOTAL ASSETS PLUS DEFERRED OUTFLOWS
OF RESOURCES $ 10,706,155 $ 2,612,168 $ 1,586,641 $ 1,890,451 $ 3,160,555 $ 1,109,262 $ – $ 879,362 $ 21,744,615
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
Salaries payable and related payroll liabilities $ 4,824,870 $ – $ – $ – $ – $ – $ – – $ 4,824,870
Other post employment benefits payable – – – – – – – – –
PEIA premiums payable 1,104,305 – – – – – – – 1,104,305
Accounts payable & Payable to others 79,216 43,097 – 28,119 – 640 – 992,622 1,143,693
Due to other fiscal agents – – – – – – – – –
Due to other funds 433,753 1,708,737 – 1,799,376 – – – 607,549 4,549,415
Total liabilities 6,442,144 1,751,634 – 1,827,495 – 640 – 1,600,171 11,622,283
Deferred inflows of resources 801,974 – – – 297,780 522,638 – – 1,622,392
Total deferred inflows of resources 801,974 – – – 297,780 522,638 – – 1,622,392
Fund Balances:
Nonspendable – – – – – – – – –
Restricted – 860,335 1,586,641 62,957 2,862,775 – – – 5,372,708
Committed – – – – – – – – –
Assigned 806,560 – – – – 586,004 – – 1,392,563
Unassigned 2,655,477 (1) 1 (0) 0 0 – (920,809) 1,734,658
Total fund balances 3,452,038 860,334 1,588,642 62,057 2,862,776 586,004 – (920,809) 8,499,939
TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES $ 10,706,154 $ 2,612,168 $ 1,586,642 $ 1,890,451 $ 3,160,555 $ 1,109,282 $ – $ 879,361 $ 21,744,614
Amounts reported for governmental activities in the statement of net assets differ due to:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds 86,315,206
Finance lease assets used in governmental activities are not financial resources and, therefore, are not reported in the funds –
Other deferred charges are not reported in the funds –
Property taxes receivable and food service billings receivable will be collected this year but are not available soon enough to pay
for the current period’s expenditures, and are therefore deferred in the funds –
Deferred outflows and inflows of resources related to pensions are applicable to future periods and, therefore, are not reported in the funds
Deferred outflows of resources related to pensions 1,749,768
Deferred inflows of resources related to pensions (637,320)
Deferred outflows of resources related to OPEB 133,703
Deferred inflows of resources related to OPEB (950,965)
Deferred inflows of resources related to Other (1,305,741)
Some liabilities, including net pension obligations, are not due and payable in the current period and, therefore, are not reported in the funds
Bonds payable, due within one year (3,400,000)
Bonds payable, due beyond one year –
Unamortized bond premium –
Accrued interest on bonds (184,235)
Accrued sick leave payable –
Compensated absences –
Net pension liability – proportionate share (2,978,034)
Net OPEB liability – proportionate share (145,101)
Asset Retirement Obligation (ARO) Liability –
Finance lease liability, due within one year –
Finance lease liability, due beyond one year –
Finances purchase and other, due within one year –
Finances purchase and other, due beyond one year (108,332)
SBITA liability, due within one year –
SBITA liability, due beyond one year –
Net position of governmental activities $ 86,990,868
See Notes to Financial Statements
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
FYE JUNE 30, 2022
11 61 65 71 21 12 41 51
General Special Revenue Special Debt Excess Permanent Capital
Current Special School Activity Revenue Service Levy Improvement Projects Total
Expense Revenue Fund ESSERF Fund Fund Fund Fund Governmental
Revenues:
Property taxes $ 10,249,552 $ – $ – $ – $ 3,932,545 $ 7,447,460 $ – $ – $ 21,629,556
Other Local sources 586,212 39,348 1,555,134 – 161,007 127,002 – – 2,468,703
State sources 35,497,229 1,514,742 – – – – – 2,507,644 39,519,615
Federal sources 579,046 9,947,828 – 5,550,200 – – – – 16,077,074
Miscellaneous sources 632,184 – – – – – – – 632,184
Total revenues 47,544,223 11,501,918 1,555,134 5,550,200 4,093,552 7,574,462 – 2,507,644 80,327,132
Expenditures:
Instruction 28,667,776 6,491,427 – 5,025,597 – 2,330,416 – – 42,515,218
Supporting services:
Students 841,209 125,962 1,570,101 88,282 – 73,671 – – 2,699,225
Instructional staff 433,649 979,299 – 89,981 – 1,417,820 – – 2,920,749
General administration 1,208,719 144,671 – – – 14,262 – – 1,367,653
School administration 3,535,136 – – – – 56,884 – – 3,592,021
Central Services 488,404 – – – – 10,238 – – 498,642
Operation and maintenance of facilities 3,985,257 468,941 – 131,411 – 3,120,943 – – 7,706,552
Student transportation 4,481,584 – – 64,215 – 510,628 – – 5,056,428
Other support services – – – – – – – – –
Food services – 4,784,313 – – – 119 – – 4,784,431
Community services 57,984 – – – – – – – 57,984
Capital outlay 2,865,262 – – – – – – 4,505,951 7,371,213
Debt service:
Principal retirement 56,320 – – – 3,210,000 – – – 3,266,320
Interest and fiscal charges 15,804 – – – 298,500 – – – 314,304
Finance Leases:
Principal payment expense – – – – – – – – –
Interest Expense – – – – – – – – –
SBITAs:
Principal payment expense – – – – – – – – –
Interest Expense – – – – – – – – –
Total expenditures 46,637,104 12,994,614 1,570,101 5,399,485 3,508,500 7,534,982 – 4,505,951 82,150,737
Excess (deficiency) of revenues over
expenditures 907,119 (1,492,696) (14,967) 150,715 585,052 39,480 – (1,998,307) (1,823,605)
Other financing sources (uses):
Proceeds from disposal of real or personal property 18,892 – – – – – – – 18,892
Proceeds from the sale of bonds – – – – – – – – –
Premium on sale of bonds – – – – – – – – –
Proceeds from finance lease – – – – – – – – –
Proceeds from financed purchases – – – – – – – – –
Proceeds from SBITAs – – – – – – – – –
Transfers in 27,951 1,515,021 138,200 – – – – 1,077,498 2,758,669
Transfers (out) (2,567,510) (29,162) (74,239) (87,758) – – – – (2,758,669)
Total other financing sources (uses) (2,520,666) 1,485,859 63,960 (87,758) – – – 1,077,498 18,893
Extraordinary Item:
Other post employment benefits – – – – – – – – –
Net change in fund balances (1,613,548) (6,837) 48,993 62,957 585,052 39,480 – (920,809) (1,804,712)
Fund balances- beginning 5,075,584 867,171 1,537,649 – 2,277,723 546,524 – – 10,304,651
Prior period adjustments – (See Note __) – – – – – – – – –
Fund balances- beginning, as restated 5,075,584 867,171 1,537,649 – 2,277,723 546,524 – – 10,304,651
Fund balances -ending $ 3,462,036 $ 860,334 $ 1,586,642 $ 62,957 $ 2,862,775 $ 586,004 $ – $ (920,809) 8,499,939
See Notes to Financial Statements
Greenbrier County Board of Education
Payments made in FY 2023 in excess of $250
A & S CRAFTED PRODUCTS 1,366.00
A NEW CHAPTER BOOKSTORE 658.30
A TASTE OF EGGCELLENCE 1,679.50
AASA REGISTRATION/CMR 1,305.00
ABBOTT BUS LINES 12,000.00
ABLENET 260.00
ACE OFFICE FURNITURE 1,259.00
ACP 419.95
ACP CREATIVIT, LLC 26,285.00
ACTIVE DEFENDER 1,064.25
ADMINISTRACION PARA EL 836.40
ADOBE EDU STORE 741.36
ADVANTAGE OCCUPATIONAL 4,980.75
ADVANTAGE TECHNOLOGY 16,638.56
AIRMED CARE 20,265.00
ALDERSON ELEMENTARY 12,790.04
ALDERSON PUBLIC LIBRARY 4,584.00
ALL CONSTRUCTION, INC 15,101.67
ALLEGHANY T-SHIRTS 9,603.36
ALPHA MUSIC, INC 3,716.84
ALPHA TECHNOLOGIES 61,693.32
AMAZON.COM 417,937.89
AMERICAN BANKERS INS 31,627.00
AMERICAN ELECTRIC POWER 4,452.73
AMERICAN GEOTECH, INC. 3,768.00
AMERICAN REGISTRY (THE) 1,984-50
AMERICAN SELF STORAGE 2,915.00
AMERIGAS-LEWISBURG, WV 85,235.21
AMSTERDAM PRINTING 1,559.42
ANAL-ABS, INC 666.00
ANDERSON’S PROM 488.89
ANDREWS FOOD EQU 15,480.28
ANGEL TRAX SYSTEMS 21,002.14
ANIXTER, INC 334.65
ANTHONY’S TRUCK REPAIR 4,750.28
APPALACHIAN HEATING 18,158.00
APPALACHIAN OFFICE PRODUCTS 4,669.93
APPALACHIAN POWER 927,204.03
APPALACHIAN SIGNALS & PRODUCTS 319,116.29
APPLE 19,400.64
APPLIED MSS 13,410.83
APPTEGY, INC 20,497.00
ARCHITECTURAL WOOD, LLC 27,500.00
ASCA CONFERENCE 409.00
ASHA 253.00
ASSISTIVE TECHNOLOGYWORKS 13,325.00
ATCO INTERNATIONAL 3,039.09
AUTHENTIC CONSTRUCTION 2,565.00
AUTISM PRODUCTS 698.00
AUTO VALUE 9,736.95
B & H PHOTO VIDEO 557.68
B S N SPORTS 3,950.29
BAILEY POTTERY EQUIPMENT CORP 25,741.94
BALDWIN, TRAVIS 1,920.00
BARB, PAUL FRANKLIN 6,500.00
BARCO PRODUCTS 1,149.44
BARKLEY’S PURE WATER 13,486.00
BARNES & NOBLE 312.43
BB TRUCKING OF WV LLC 6,537.50
BEACON BUILDING PRODUCTS 137,153.22
BEAVERS, TIMMY 1,050.00
BENEFIT ASSISTANCE CORP. 503,071.04
BEST LIFE THERAPY 84,547.00
BEST WESTERN 3,390.28
BFG SUPPLY COMPANY 1,086.60
BLICK ART MATERIALS 28,559.54
BLUE RIDGE BANK 72,123.78
BLUE RIDGE RISK PARTNERS 719.00
BLUEGRASS EDUCATIONAL TECH 595.00
(1) Continued on next page
Payments 2023 in excess of $250 continued from previous page
BLUUM 53,352.95
BOBBY’S LAWN CARE 58,855.25
BOSTIC PAVING 60,370.00
BOWLES ENTERPRISES, LLC 8,600.00
BOWLES RICE MCDAVID 6,976.75
BRAXTON COUNTY SCHOOLS 2,262.89
BRENNER, LAUREN 261-53
BRIGHT WHITE PAPER COMPANY 809.97
BRIGHTLY SOFTWARE, INC 10,312.06
BROWN CONSTRUCTION, INC 66,360.11
BULK BOOKSTORE.COM 551.50
BUNZL PROCESSOR 4,578.81
BUREAU OF EDUCATION 595.00
BUSHWHACKERS 1,200.00
BYTESPEED, LLC 44,160.00
B3 SECURITY GROUP 302,895.55
C & T DESIGN AND EQUIP. CO.INC 23,741.03
CACAPON RESORT STATE PARK 654.00
CALLISON AUTO REPAIR 1,211.76
CANAAN VALLEY RESORT 4,651.58
CAPITOL BUSINESS INTERIORS 4901.34
CARDINAL PHOTO 5,591.25
CARDINAL PRINTING 2,558.00
CAREERSAFE, LLC 1,600.00
CARNEGIE HALL 22,949.57
CAROLINA BIOLOGICAL SUPPLY CO 4,214.75
CATTLE VISIONS 450.00
CC SAFETY SUPPLY, LLC 543.00
CDI COMPUTER 3,990.00
CDW-G 37,980.00
CENGAGE LEARNING, INC 76,116.79
CENTER FOR RESEARCH ON 842.00
CENTRAL RESTAURANT PRODUCTS 910.31
CERAMIC SHOP (THE) 769.95
CEV 1,350.00
CHAMPIONS CHOICE, INC 2,039.00
CHAPMAN PRINTING COMPANY 11,895.00
CHARLESTON ACOUSTICS 32,078.26
CHEF WORKS, INC 1,347.47
CHILDREN’S HOME SOCIETY 2,015.93
CII SERVICE OF SOUTHWEST VA 213,174.84
CINTAS CORPORATION-#524 56,365.49
CITY OF RONCEVERTE 28,210.65
COCHLEAR AMERICAS 890.00
COLLEGE BOARD (THE) 9,698.28
COLT PLUMBING COMPANY 3,875.90
COMBUSTION EQUIPMENT CO., INC 76,590.00
COMMUNITIES IN SCHOOL OF 270,923.12
COMPTON OFFICE MACHINE COMPANY 33,962-72
CONCORD UNIVERSITY 5,543.35
CONSCIOUS DISCIPLINE 8,154.11
CONSONUS MUSIC INSTITUTE 2,500.00
CONSTELLATION NEWENERGY-GAS 73,999.94
CONSTRUCTIVE PLAYTHINGS 350.93
CONTINUED.COM 445_00
COOK, TANYA l. 3,750.00
COOLE SCHOOL 660.10
CORA SCHOOL SERVICES 4,425.00
COUNTRY INN & SUITES 422.28
COURTYARD BY MARRIOTT 595.00
COX, TRACY 16,440.00
(2) Continued on next page
Payments 2023 in excess of $250 continued from previous page
CPR INSTITUTE OF INDIANA 1,330.00
CREATIVE THREE (3), LLC 16,354.56
CRESTLINE CO., INC. 329.53
CRICHTON ELEMENTARY SCHOOL 4,641.02
CRISIS PREVENTION INSTITUTE 400.00
CROOKSHANKS RENTALS 4,200.00
CROWN AWARDS 1,854.43
CUNNINGHAM RECREATION 21,500.52
CURRICULUM ASSOCIATES, INC 5,250.00
CUT RATE BAITERIES, LLC 1,105.33
D & D ACE HARDWARE 2,980.47
D & M RECYCLING 5,790.86
D. A. PLUMBING 5,000-00
DCI/SHIRES, INC 2,343,302.55
DECKER EQUIPMENT 8,656.02
DELTA HOTELS 356,82
DEMCO, INC. 12,747.22
DEMOULIN BROTHERS & COMPANY 413.00
DEP-HAZARDOUS WASTE MGE 777.70
DEVEREUX CENTER FOR RESILIENT 1,190.00
DINSMORE & SHOHL 45,495.00
DISCOUNT SCHOOL SUPPLY 1,555.60
DISCOUNT TWO-WAY RADIO 2,558.07
DISCOVERY SOURCE, INC 5,350.24
DOLLYWOOD FOUNDATION 14,828.77
DON JOHNSTON HUMAN LEARNING 544.32
DOUGHERTY COMPANY, INC. 17,947.90
DOUGLAS EQUIPMENT 63,857.40
DRCH SHELF CUSTOMER SERVICE 318.85
DURBIN & GREENBRIER VALLEY 1,115.12
E. M. ELECTRIC, INC 3,573.86
EARLY CHILDHOOD TLC 12,300.00
EASTERN GREENBRIER MIDDLE 25,635.29
EASTERN PANHANDLE 5,400.00
EDGE ENTERPRISES 321.20
EDGEWOOD PRESS, INC 894.00
EDMENTUM 18,487.48
EDUCATIONAL FUNDING GROUP 4,100.00
EDUCATORS HANDBOOK.COM 3,091.00
EDUTEK SOLUTIONS, LLC 7,590.00
EIGHTY-FOUR LUMBER 11,560.68
ELECTRONIC SPECIALTY COMPANY 3,848.42
ELSEVIER/HESI 14,406.84
EMBASSY SUITES HOTEL 9,253.37
EMBI TEC 5,968.00
EMERGENCY CARE & SAFETY 2,730.70
ENCOVA INSURANCE 144,188.00
ENGINEERING CHEMISTRY 1,056.91
ENVIRONMENTAL HEALTH 10,505.00
EWELL EDUCATIONAL SER 805.00
EXAKTIME 12,937.05
F.S-I. MID-STATE DIV. 25,312.82
FACILISERV 17,722.00
FACTORY TIRE OUTLET 4,243.72
FAIRFIELD INN & SUITES 1,600.00
FARMTEK 6,991.46
FAYETTE AWNING & GLASS, INC 2,450.00
FAYETTE COUNTY BOARD 2,818.34
FESTIVALS OF MUSIC 1,300.00
FIELD TURF US, INC 900,809.13
FIRE BY DESIGN, INC 771.01
FIRE EQUIPMENT COMPANY, INC 13,008.50
FISHER AUTO PARTS 13,739.22
FIVE STAR COMMERCIAL ROOFING 25,045.00
FLESHMAN, HOWARD 800.00
FUNN SCIENTIFIC 1,340.61
FOGUS, KAREN L. 1,979.00
FOLLETr SCHOOL SOLUTIONS 4,466.99
FOUR HUNDRED NINETY NINE 725.09
FOUR SEASONS TREE CARE, LLC 1,912.50
FRANKFORD ELEMENTARY SCHOOL 9,444.80
FRONTIER 168,070.11
FRONTIER WEST VIRGINIA, INC 3,800.00
FUZZY-FEET.COM 1,843.35
GAME TIME 130,304.35
GARAGE DOOR OPERATORS, INC 440.00
GATEWAY INDUSTRIES, INC 393.00
GBC 2,250.94
GC SALES 1,386.25
GENERATION GENIUS 3,640.00
GETTYSBURG FOUNDATION 526.00
GILLESPIE’S FLOWERS 12,761.00
GLADE SPRINGS RESORT 355.24
GLOBAL INDUSTRIAL 18,630.67
GLOBAL RECOVERY SERVICES 10,357.90
GOODHEART-WILLCOX PUBLISHER 5,907.08
GOPHER 8,069-06
GORDON FOOD SERVICE, INC 1,321,773.33
GRAFTON SCHOOL, INC 2,349.60
GRAHAM, AMY KATHLEEN 4,500.00
GRAINGER, W.W. INC. 13,642.10
GREAT AMERICAN INSURANCE GROUP 28,675.00
GREATER GREENBRIER CHAMBER 555.00
GREENBRIER BOWLING CENTER 1,217.27
GREENBRIER CHEVROLET 271.91
GREENBRIER CO. TRAINING CTR 4,040.00
GREENBRIER COLLISION CT 3,757.74
GREENBRIER CTY EXTENSION SERVICE 30,480.00
GREENBRIER COUNTY HEAD START 7,110.65
GREENBRIER COUNTY LANDFILL 1,083.62
GREENBRIER COUNTY PUBLIC LIBRARY 4,584.00
GREENBRIER CTY PUBLIC SER DIST #2 44,543.42
GREENBRIER COUNTY SHERIFF’S 111,960.00
GREENBRIER DAIRY, LLC 19,148.50
GREENBRIER EAST HIGH SCHOOL 49,738.51
GREENBRIER ENVIRONMENTAL GROUP 13,704.61
GREENBRIER FORD 265.13
GREENBRIER MOTOR CO INC 16,437.34
GREENBRIER PRINTING 936.00
GREENBRIER cry PUBLIC SER DIST #1 45,697.04
GREENBRIER TECHNOLOGIES, INC 360.00
GREENBRIER VALLEY AQUATIC CT 30,000.00
GREENBRIER VALLEY COMMUNITY 2,000.00
GREENBRIER VALLEY SOLID WASTE 41,238.13
GREENBRIER VALLEY THEATRE 3,500.00
GREENBRIER VALLEY PHYSICAL 7,500.00
GREENBRIER WEST HIGH SCHOOL 23,449.63
GREENHOUSE MEGASTORE 2,044.40
GREENRIVER ACADEMY 156,087.66
GREENWOOD ENTERPRISES, LLC 870.00
HAJOCA CORPORATION 182,923.81
HAL LEONARD 858.36
HALL, JACKSON 600.00
HAMMONS MASONRY 14,392.70
HAMPTON 5,025.62
HANDS-ON TASKS, INC 2,000.95
HANDS2MlND 399.97
HANNA FARM 950.00
HARRISONS AUTOMOTIVE 810.00
HATHAWAY PAPER 59,504.40
HAVENBROOK MEDIA, INC 619.50
HAWTHORNE EDUCATIONAL 255.00
HD MEDIA 404.76
HEGGERTY 7,366.72
HENDRICKS, JAMES 1,000.00
HERFF JONES 9,124.18
HERSHEY PARK GS 1,398.00
HERSMAN’S SAFETY PROD 19,735.00
HIGH ROCKS EDUCATIONAL CORP 500.00
HIGHWATER CLAYS 8,445.26
HIGHWAY MOTORS 124,665.86
HILL MANUFACTURING COMPANY INC 2,947.25
HILTON GARDEN INN 1,880.10
HOLBROOK, TIM 22,400.00
HOLIDAY INN—BRIDGEPORT 523.45
HOOTEN EQUIPMENT COMPANY 9,278.08
HORIZON MEDICAL TECHNOLOGIES 2,431.00
HOSA-FUTURE HEALTH 475.00
HOTSY EQUIP. CO. 9,675.08
HOUGHTON MIFFIN HARCOURT 8,322.21
HOWARD, STEVEN D. (JR) 10,330.00
HPS, LLC 3,275.00
HUDL 2,547.00
HUMAN RELATIONS MEDIA 974.06
HUMMERT INTERNATIONAL 1,908.62
HWE HEADSETS, LLC 3,237.50
IG WORKS 749.99
IKNOWIT.COM 1,320.00
IMSE 18,247.16
INDENTOGO 2,694.75
INFOBASE LEARNING 6,340.20
INSPIRING DREAMS NETWORK 5,860.00
INSTITUTE FOR MULTI- 81,439.65
INTEGRATED BEHAVIOR SERVICES 451,615.00
INTEGRATED SPEECH SOLUTIONS 43,408.50
INTEGRATION TECHNOLOGIES GROUP 3,532.00
INTERSTATE BATTERIES 5,310.05
ITSAWY 20,017.26
IXL LEARNING 14,213.00
J & J FABRICATING 382.70
J.W. PEPPER 9,373.23
JAMES & LAW COMPANY 8,261.78
JAMES RIVER EQUIPMENT 7,099.73
JEFFREY HELLEMS TRUCKING, INC 3,313.41
JEGS AUTOMOTIVE 1,133.10
JIFFYSHIRTS 363,34
JONES AND BARTLEIT, LLC 2,500.00
JONES SCHOOL SUPPLY CO 3,420.01
JROTC DOG TAGS, INC 350.00
JRP ELECTRICAL CONTRACTORS 8,125.20
JUNIOR LIBRARY GUILD 4,131.46
K-LOG 10,892.19
KAHOOT 1,600.00
KAMI 12,562.50
KAPLAN SCHOOL SUPPLY 26,928.95
KEN’S BRITEWAY 350.00
KENNY PRODUCTS, INC 672.50
KESLER SCIENCE 299.00
KEYS TO LITERACY 2,691.00
KEYSTONE CONCRETE LLC 4,474.50
KHAN ACADEMY 15,000.00
KIMBALL MIDWEST 2,515.82
KINGMOR SUPPLY INC. 25,859.60
KINGS TIRE SERVICE 40,447.60
KROGER 20,631.82
KURTZ BROS. 790.93
L & H CONSTRUCTION 2,500.00
LAKESHORE LEARNING MAT 10,410.70
LAKEVIEW BOOKS 370.99
LAMAR COMPANIES 1,000.00
LAMINATOR.COM 331.56
LAUD, LESLIE 1,486.00
LAWSON PRODUCTS, INC. 3,979.39
LC LAWN CARE 343.75
LEAF CAPITAL FUNDING, LLC 659.00
LEARN DESIGN APPLY 5,000.00
LEGAL SHIELD 18,905.05
LEWISBURG CINEMA 8 1,192.00
LEWISBURG ELEMENTARY SCHOOL 14,419.02
LEWISBURG, CITY OF 99,398.05
LEXJET CORPORATE HEADQUARTERS 888.39
LIBERTY DISTRIBUTORS 3,643.23
LIFETITE METAL PRODUCTS 1,159.84
LIGHTSPEED 1,235.20
LILLY, REBEKAH 16,875.00
LINCOLN ELECTRIC COMPANY LTD 2,026.33
LINDE GAS & EQUIPMENT, INC 7,999.19
LINGUACARE ASSOCIATES, INC 256,131.23
LOST WORLD CAVERNS, INC 381.00
LOWE’S 38,028.35
LSXCELERATION, LLC 269.00
LUCAS, JUDITH F.. M.A. 6,549.41
LUSK DISPOSAL SERVICE, INC 81,926.91
LYNCH CONSTRUCTION CO., INC. 73,948.93
LYTLE, STEPHEN 5,600.00
MABSCOTT SUPPLY COMPANY 1,680.23
MAGIC JUMP, INC 1,858.00
MAGNATAG VISIBLE SYSTEMS 5,764.42
MAJOR CLARITY 3,000.00
MALWAREBYTES, INC. 8,499.95
MANAGEDMETHODS 7,046.90
MARENEM, INC. 1,152.80
MARLIN CAPITAL SOLUTIONS 19,139.09
MARRIOTT HOTELS 12,395.18
MARSHALL MEMO (THE) 400.00
MARSHALL UNIVERSITY 7,550.00
MARTIN & JONES, INC. 4,527.38
MARTINEZ CONTRACTING, LLC 7,030.00
MARVEL CENTER (THE) 360.00
MASON & BARRY 66,044.36
MATH LEARNING CENTER (THE) 2,354.00
MATHENY MOTOR TRUCK CO 568,984.97
MATZ EQUIPMENT 1,931.56
MCCOY FENCING & CONSTRUCTION 6,720.00
MCCULLOUGH, JUSTIN 615.00
MCDANIEL PREMIUM PRE-OWNED MT 9,800.00
MCGRAW-HILL 126,003.61
MCKESSON.COM 2,765.94
MCMILLION, KRISTEN M. 59,520.99
MEASUREMENT INCORPORATED 2,920.00
MEDEXPRESS URGENT CARE, pc WV 12,172.00
MH EQUIPMENT COMPANY 830.31
MICHAEL’S CRAFT STORE 510.07
MITCHELL CHEVROLET, INC 20,470.50
MITCHELL 1 1,120.98
MOBILE COMMUNICATIONS AMERICA 5,655.00
MOCO SHIRTS SIGNS & EMBROIDERY 2,147.47
MOH CONTRACTING 6,500.00
MON POWER 907,541.15
MORLEY ATHLETIC SUPPLY COM INC 649.60
MOTION INDUSTRIES 12,821.41
MOUNTAIN MAIDS 660.00
MOUNTAIN MARKETING 358.98
MOUNTAIN MEDIA, LLC 3,596.28
MOUNTAIN MKT BODY SHOP SUPPLY 1,900.88
MOUNTAIN STATE EDU SERVICES 2,240.00
MOUNTAINEER EDUCATIONAL 8,455.00
MOUNTAINEER GAS COMPANY 82,846.53
MOUNTAINEER SEAMLESS GUTTERING 3,652.00
MUSIC AND ARTS 3,236.31
MUSIC IN MOTION NO. 100 610.49
MUSIC K-8 767.30
MUSIC THEATER INTERNATIONAL 1,735.00
MUSICIANS FRIEND INC. 732.81
MUSSERtS ACOUSTICAL CEILINGS 5,000.00
MUTTER, ELIZABETH 15,563.72
MYASSETTAG.COM 9,384.00
MYSTERY SCIENCE 1,298.00
NASCO 3,328-05
NASP 20,504.00
NASW CONFERENCE 280.00
NATIONAL ARCHERY IN THE SCHOOL 3,142.00
NATIONAL FFA ORGANIZATION 442.45
NATIONAL RESTAURANT ASSOC 3,606.66
NATIONAL SAFETY COUNCIL 272.83
NATIONAL SCHOOL FORMS, INC 325.00
NATIONAL THEATRE 2,335.00
NEARPOD 9,120.00
NEOLA, INC 2,145.00
NEW ERA 54,526.50
NEW READERS PRESS 896.75
NEW RIVER COMMUNITY AND 38,572.00
NICHOLAS PRINTING, INC. 1,144.53
NITRO CONSTRUCTION SERVICES 402,184.00
NORTHERN GREENBRIER SPRINKLER 16,587.27
NSPRA 295.00
N2Y, LLC 25,816.81
OFFICE DEPOT 10,761.91
OFFICE OF THE STATE FIRE 10,600.00
OFFICE SUPPLY.COM 273.99
OLIVER DISTRIBUTING 170,123.48
OOEY GOOEY, INC 2,000.00
ORIENTAL TRADING CO. 8,001.63
ORTON GILLINGHAM ONLINE 69,360.00
OSBORNE SEPTIC 1,500.00
OSBORNE’S SEPTIC & DRAIN 2,400.00
OSCAR F. HENRY COMPANY 197,715.70
OUR GLASS, LLC 968.77
PARTS & MORE, INC. 11,746.54
PARTS TOWN 316.99
PASS ASSURED 598.00
PAUL H. BROOKS PUBLISHING 849.90
PBIS REWARDS 1,549.50
PEARSON 2,954.10
PERMA-BOUND 2,204.43
PERRY & ASSOCIATES, CPA, AC 25,800.00
PERSONALIZATION MALL 1,000.47
PETERSTOWN ELEMENTARY SCHOOL 1,200.00
PHILLIPS, JAMES (Il) 74,935.00
PHONAK, LLC 1,199.96
PITCH HOPPER.COM (THE) 469.04
PITNEY BOWES 12,032.02
PLAY WITH A PURPOSE 3,835.85
PLAYGROUND OUTFITTERS LLC 625.10
POSITIVE PROMOTIONS 2,044.79
POST NET 12,997.84
POSTMASTER (ALDERSON) 300.00
POSTMASTER (LEWISBURG) 840.00
POSTMASTER (RUPERT) 536.00
POSTMASTER (WHITE SULPHUR SPR) 999.60
POWELL, INC 4,200.00
PRECISION CUT CONSTRUCTION 17,000.00
PRECISION SERVICES, INC. 1,821.80
PRIMERA TECHNOLOGY, INC PRO SPORTS EQUIP 467.80
PRO-ED 713.90
PROFESSIONAL BUSINESS PRODUCTS 15,842.38
PROJECT LEAD THE WAY, INC 9,049.75
PROSOURCE 1,169.90
PUPPY DOGS & ICE CREAM 2,046.95
PV BUSINESS SOLUTIONS 298.50
PYNE MOUNTAIN PASTURED PROTEIN 457.50
QUAVER ED 900.00
QUILL CORPORATION 70,695.67
R. C. RESTORATION & REPAIR 5,280.69
R. M. HUFFMAN CO. 130,505.00
R.B.S. 20,399.10
R.T. ROGERS OIL CO INC 664,398.58
RADIO GREENBRIER 3,220.00
RAG LADY 3,633.95
RAINELLE ELEMENTARY SCHOOL 7,975.32
RAINELLE MEDICAL CENTER 5,850.00
RAINELLE PUBLIC LIBRARY 4,584.00
RAINELLE WATER DEPT. 6,071.40
RAMSEY EDUCATION 549.45
READ TO THEM 15,850.50
REALITY WORKS, INC 7,801.37
REALLY GOOD STUFF, INC 4,998.56
RED MOWER LAWN CARE 525.00
RENAISSANCE LEARNING, INC. 10,401.00
RESTAURANT STORE (THE) 2,471.37
RETHINK ED 4,280.00
RHODE ISLAND NOVELTY 769.20
RI DISASTER MEDICAL ASSISTANCE 3,763.54
RICOH USA, INC 43,805.10
RIGHT RESPONSE, LLC 9,830.00
RING MOSAICS 708.90
RISK MANAGEMENT SOLUTIONS 1,265.75
RIVER CITY SIGNS & TEES 642.00
RLI SURETY 1,400.00
ROCHESTER 100, INC 2,935.00
RODGERS’ FAIRLEA EQUIPMENT CO 342.91
ROGERS ATHLETICS 345.00
RONCEVERTE ELEMENTARY SCHOOL 14,895.74
RONCEVERTE ICE & PRODUCE CO. 9,658.25
RONCEVERTE PUBLIC LIBRARY 4,584.00
ROSE, KRISTEN 3,204.00
ROUGH COUNTRY 1,109.75
ROWAN, REECE 1,280.00
RUPERT ELEMENTARY SCHOOL 8,143.88
RUPERT PUBLIC LIBRARY 4,584.00
RYONET 647.15
SJ. NEATHAWK LUMBER 284,365.24
SAM’S CLUB 504.76
SASBO 410.00
SAVVAS LEARNING COMPANY 261,382.78
SCANNING PENS, INC 899.00
SCHMOCKER, SANDRA 280.00
SCHOLASTIC 15,123.07
SCHOOL AIDS 1,120.14
SCHOOL CASH SUPPLIES 751.33
SCHOOL DATEBOOKS 3,209.33
SCHOOL FIX CATALOG 10,099.22
SCHOOL HEALTH CORPORATION 4,147.68
SCHOOL MATE 8,577.90
SCHOOL NURSE SUPPLY, INC 685.11
SCHOOL OUTFITTERS 32,624.93
SCHOOL SPECIALTY INC. 91,295.21
SCHOOLSIN 11,377.62
SCOTT FLOOR COMPANY, INC 2,500.00
SCRIPPS NATL SB 1,925.00
SCRIVENER-VASS, LINDA 70,355.83
SECRET STORIES 355.30
SECURITY CENTRAL 395.40
SENECA HEALTH SERVICES 1,530.00
SHERATON GRAND CHICAGO 1,176.33
SHERIFF OF GREENBRIER COUNTY 1,235.97
SHERWIN WILLIAMS 9,667.93
SHIRT MAX 2,234.22
SHOE BOX (THE) 3,126.00
SIDELINE INTERACTIVE, LLC 15,238.00
SIGNARC OF BECKLEY 4,418.96
SIMMONS, KENNETH 900.00
SMART APPLE MEDIA 445.26
SMART CASUALTY CLAIMS 1,440.00
SMART HORIZONS 5,175.00
SMARTPASS, LLC 7,279.00
SMOOT ELEMENTARY SCHOOL 5,458.65
SNAP ON TOOLS 3,004.75
SNO SITES 450.00
SOLIDPROFESSOR 750.00
SONESTA ES SUITES 14236.53
SOUND SOLUTIONS 10,428.00
SOUTHERN CALIFORNIA AP INST 575.00
SOUTHERN EDUCATIONAL SERVICES 203,191.01
SOUTHERN REFRIGERATION 176,567.26
SOUTHPAW ENTERPRISES 772.35
SPANGLER, JOHN D. (JR) 20,448.75
SPORTS UNLIMITED, INC 2,330.00
SPORTSMANS GUIDE 427.87
STAFF DEVELOPMENT ASSOCIATES 1,400.00
STAPLES 22,085.54
STATE ELECTRIC 127,219.09
STATEWIDE SERVICE 7,519.43
STEELCON SUPPLY COMPANY 2,127.26
STEM INFINITY 865.95
STEM SUPPLIES 413.28
STEPHENS AUTO CENTER 39,900.00
STERICYCLE, INC 410.16
STEWART, TIM 1,000.00
STONEWALL RESORT 5,044.73
STOUT, RHONDA 12,155.00
STS EDUCATION 546,268.67
STUDIES WEEKLY 99,342.90
SUCCESS FOR CHILDREN WITH 324.00
SUDDENLINK 82,112.04
SUPER DUPER, INC. 318.65
SUPPLYME.COM 488.93
SUROCK MONUMENT CO. 5,100.00
SWAMPFOX MOTORSPORTS 944.98
SWEETWATER SOUND, INC 1,126.13
SYNCHRONIZED RESOURCES 507.88
TADPOLE ADAPTIVE 4,980.00
TAMCO 12,958.56
TAMCO CAPITAL CORPORATION 7,246.40
TAXFORMSTORE.NET 422.73
TEACHER CREATED MATERfALS 33,816.80
TEACHER DIRECT 5,416.27
TEACHER INNOVATIONS, INC. 1,188.00
TEACHER STORE (THE) 374.42
TEACHER SYNERGY, LLC 2,600.00
TEACHERS PAY TEACHERS 1,510.51
TEACHERS’ RETIREMENT SYSTEM 2,478,649.07
TEACHING STRATEGIES, INC 9,625.00
TEACHSTONE TEACHING 375.00
TEACHTOWN, INC 28,807.00
TECHNOLOGY STUDENT ASSOCIATON 340.00
TERRACYCLE REGULATED WASTE LLC 3,740.00
TESTOUT 1,425.00
THE GUITAR CENTER COMPANY 1,769.35
THIBEAULT, CHRISTINA 1,500.00
THRASHER GROUP, INC (THE) 207,862.88
THREE D MOLECULAR DESIGNS 375.00
THREE P LEARNING 2,150.50
Tl NCHER, CHRISTINA D. 78,424.62
TODAY’S CLASSROOM 3,664.00
TOLEDO P.E. SUPPLY CO. 1,953.63
TOP SECRET PRINTING SERVICES 497.00
TOSHIBA FINANCIAL SERVICE 992.46
TOWN OF ALDERSON, INC. 29,174.09
TOWN OF RAINELLE 17,700.00
TOWN OF RUPERT 9,858.61
(3) Continued on next page
Payments 2023 in excess of $250 continued from previous page
TRACTOR SUPPLY CO 709.61
TRAFERA HEADQUARTERS 462,093.00
TRANE US, INC 39,904.26
TRANSFINDER CORPORATION 3,900.00
TRANSPORTATION ACCESORIES 746.80
TREADWAYtS DIRT WORK 16,267.00
TREETOP PRODUCTS, INC 1,447.96
TRI-COUNTY TRAILERS 20,113.00
TRI-COUNTY WHOLESALE PRODUCE 509,160.60
TROX 1,695.00
TRUMBO, SUSAN 2,290.00
TRUSTY, APRIL 37,220.00
TUCKWILLER, JAMES 123,418.62
TUNING SCHOOL (THE) 524.11
TURF FACTORY DIRECT 1,554.00
TURFBOND 1,117.50
TWO WAY RADIO CENTER 1,962.00
U. S. CELLULAR 16,918.70
UKERU SYSTEMS 4,853.65
UUNE 16,202.90
UNICOM ELECTRONICS 5,062.00
UNITED DAIRY 258,044.12
UNITED LABORATORIES 5,446.44
UNITED REFRIGERATION BECKLEY 3,912.01
UNITED RENTALS 36,992.91
UNITED STATES POSTAL SERVICE 12,000.00
USI, INC. 2,774.33
USUMBRELLAS.COM 3,872.54
VARITRONICS 10,830.21
VECTOR SOLUTIONS 8,478.88
VERNIER SOFTWARE 1,143.58
VERTICAL TRANSPORT CONSULTING 2,101.20
VIRCO 23,705.98
VOYAGER SOPRIS LEARNING 29,151.85
WAL MART 16,465.50
WALKER DISPLAY, INC 1,051.00
WARDS NATURAL SCIENCE 2,639.09
WAYFAIR SUPPLY 3,112.68
WEBSTAURANTSTORE 34,079.11
WELL TRAINED MIND PRESS 778.00
WENGER CORPORATION 8,378.55
WEST MUSIC 5,566.94
WEST VIRGINIA ADJUTANT GENERAL 10,631.40
WEST VIRGINIA ASSOC FOR PUPIL TRAN 2,223.00
WEST VIRGINIA ASSOC OF SHRO 285.00
WEST VIRGINIA DAILY NEWS 4,471.82
WEST VIRGINIA ELEVATOR, LLC 16,752.46
WEST VIRGINIA OUTDOOR 650.00
WEST VIRGINIA PLAYGROUND 42,206.00
WEST VIRGINIA SIGNAL & LIGHT 3,750.00
WEST VIRGINIA STATE POLICE 375.00
WEST VIRGINIA SUPREME COURT 36,908.59
WEST VIRGINIA UNIVERSITY 31,147.40
WESTERN AUTO ASSOCIATE STORE 1,242.56
WESTERN GREENBRIER MIDDLE 9,268.46
WESTIN HOTELS & RESORTS 854.63
WEX FLEET UNIVERSAL 3,102.32
WHITE SULPHUR ELEMENTARY 12,643.91
WHITE SULPHUR MUNICIPAL WATER 12,353.34
WHITE SULPHUR SPRINGS LIBRARY 4,734.00
WHITE SULPHUR SPRINGS POLICE 21,240.00
WHITMAN EXTERMINATING COMPANY 16,522.00
WIESER EDUCATIONAL INC. 2,673.34
WILLIAMSON, THOMAS 1,505.00
WILLIS WEED WHACKERS 6,385.00
WILSON BROS AUTO PARTS 12,038.90
WINGATE BY WYNDHAM 329.98
WOLF PRODUCTS 258.75
WOODWIND/BRASSWIND 505.25
WORLDWIDE EQUIPMENT – HERITAGE 73,656.38
WORTHINGTON DIRECT 384.95
WV DEPT OF EDU VITRUAL SCHOOL 32,800.00
WV DEPARTMENT OF EDUCATION 19,838.89
WV DEPT. OF AGRICULTURE 232,688.47
WV DIVISION OF LABOR 810.00
WV GAME CHANGER, INC 28,000.00
WV HEAD START ASSOCIATION 5,298.00
WV INFLATABLES, LLC
WV MUNICIPAL BOND COMMISSION 4,300.00
WV READING ASSOC. REGISTRATION 1,140.00
WV SCHOOL BOARDS ASSOCIATION 9,974.00
WV SPRING & RADIATOR, INC 3,369.67
WV STATE AUDITOR 1,312.00
WV STATE BOARD OF RISK & INS MGT 326,099.00
WV STATE POLICE 525.00
WV TREASURY 1,660.00
WV UNIVERSITY 7,100.10
WVASA 400.00
WVASBO 970.00
WVASFA 360-00
WVCTM 4,085.00
WVNET 2,775.00
WVPEIA 20,970.40
WVRA REGISTRATION 2,290.00
WVSCA 1,350.00
WVSHA 1,525.00
WVU EXTENSION SERVICE 19,332.00
XEROX CORPORATION 3,455.64
YOUTHLIGHT, INC 404.07
ZANER BLOSER 27,461.46
ZONES, INC 251,114.94
911 CELLULAR LLC 8,000.00
(4)