Legal 6 col x 20”
1003
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF NET POSITION
June 30, 2024
Primary Government Component Units
Business
Governmental Board of Landmark Public Development
Activities Health Commission Library Authority
Assets
Current assets:
Cash and cash equivalents $ 2,692,250 $ 1,119,514 $ 11,618 $ 401,736 $ 13,141
Receivables:
Taxes 249,250 – – – –
Accounts 550,621 491,683 – – –
Prepaid expenses – 33,092 – – –
Capital assets:
Nondepreciable:
Land 199,281 – – – 62,160
Depreciable:
Buildings 4,051,495 – – – 43,235
Structures and improvements 594,179 – – – –
Machinery and equipment 2,087,249 781,380 – – –
Less: accumulated depreciation (4,312,834) (237,487) – – (15,571)
Other debits:
Net pension assets 15,172 – – – –
Net OPEB assets 24,853 – – – –
Total assets $ 6,152,040 $ 2,188,182 $ 11,618 $ 401,736 $ 102,965
DEFERRED OUTFLOWS
Deferred outflows of resources related to OPEB 9,161 – – – –
Deferred outflows of resources related to pensions 300,681 179,442 – – –
Total deferred outflows of resources 309,842 179,442 – – –
LIABILITIES
Current liabilities payable from current assets:
Accounts payable 2,944,569 5,287 – – –
Payroll payable – 2,193 – – –
Unearned revenues:
Federal Grants 712,240 – – – –
Noncurrent liabilities:
Notes payable – due in one year – 321,377 – – –
Compensated absences payable 20,986 40,214 – – –
Net pension liability – 51,977 – – –
Liability for closure and postclosure
Net OPEB liability – 10,897 – – –
Total liabilities 3,677,795 431,945 – – –
DEFERRED INFLOWS
Deferred inflows of resources related to OPEB 34,955 – – – –
Deferred inflows of resources to pensions 47,106 60,392 – – –
Total deferred inflows of resources 82,061 60,392 – – –
NET POSITION
Invested in capital assets, net of related debt 2,619,370 543,893 – – 89,824
Restricted for:
Unrestricted 82,656 543,893 – – 89,824
Total net position $ 2,802,723 $ 1,331,394 $ 11,618 $ 401,736 $ 13,141
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2024
Net (Expense) Revenues and
Program Revenues Changes in Net Position
Charges Operating Primary Government Component Units
for Grants and Governmental Board of Landmark Public Business
Expenses Services Contributions Activities Health Commission Library Dev. Authority
Functions / Programs
Primary government:
Governmental activities:
General government $ 1,564,816 $ 1,636,610 $ 254,998 $ 326,792
Public safety 2,540,349 – 334,104 (2,206,245)
Health and Sanitation 229,584 – 290,935 61,351
Culture and recreation 13,897 – – (13,897)
Social services 2,050 – – (2,050)
Total primary government $ 4,350,696 $ 1,636,610 $ 880,037 (1,834,049)
Component units:
Clay County Board of Health 1,411,876 223,291 1,428,071 – $ 239,486 $ – $ – $ –
Clay County Landmark Commission 70 611 78 – – 619 – –
Clay County Public Library 133,868 3,386 82,935 – – – (47,547) –
Clay Business Development Authority 30,184 27,571 7,515 – – – – 4,902
Total component units $ 1,575,998 $ 254,859 $ 1,518,599 – $ 239,486 619 (47,547) 4,902
General revenues:
Ad valorem property taxes 1,335,546 – – 85,658 –
Alcoholic beverages tax 387 – – – –
Gas and oil severance tax 112,254 – – – –
Other taxes 43,660 – – – –
Coal severance tax 93,559 – – – –
Licenses and permits 9,850 – – – –
Unrestricted investment earnings 10,342 8,717 – 10,860 11
Refunds 13,085 133 – – 23
Miscellaneous 144,669 7,000 – – –
Total general revenues 1,763,352 15,850 – 96,518 34
Change in net position (70,697) 255,336 619 48,971 4,936
Net position – beginning 2,772,723 1,619,951 10,999 352,765 98,029
Net position – ending $ 2,702,026 $ 1,875,287 $ 11,618 $ 401,736 $ 102,965
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2024
Coal Other Nonmajor Total
Severance American Wireless Governmental Governmental
General Tax CCEMS E-911 Rescue Act Tower Funds Funds
ASSETS
Current:
Cash and cash equivalents $ 283,623 $ 7,789 $ 260,762 $ 715,653 $ 714,891 $ 354,459 $ 305,597 $ 2,692,774
Receivables:
Taxes 249,250 – – – – – – 249,250
Accounts – 8,670 541,951 – – – – 550,621
Total assets $ 532,873 $ 66,459 $ 802,713 $ 715,653 $ 714,891 $ 354,459 $ 305,597 $ 3,492,645
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 2,944,569 – – – – – – 2,944,569
Deferred revenues:
Federal grants – – – – 712,240 – – 712,240
Total liabilities 2,944,569 – – 712,240 – – 3,656,809
Deferred Inflows:
Unavailable revenue – taxes 236,137 – – – – – – 236,137
Total deferred inflows of resources 236,137 – – – – – – 236,137
Total liabilities and deferred inflows
of resources 3,180,706 – – – 712,240 – – 3,892,946
Fund balances:
Restricted – – 802,713 715,653 2,651 354,459 305,597 2,181,073
Assigned (2,647,833) 66,459 – – – – – (2,581,374)
Total find balances (2,647,833) 66,459 802,713 715,653 2,651 354,459 305,597 (400,301)
Total liabilities, deferred inflows
and fund balances $ 532,873 $ 66,459 $ 802,713 $ 715,653 $ 414,891 $ 354,459 $ 305,597 $ 3,492,645
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – COAL SEVERANCE TAX FUND
For the Fiscal Year Ended June 30, 2024
Variance with
Budget Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Coal severance tax $ 15,000 $ 39,263 $ 93,559 $ (348) $ 93,211 $ 53,948
Interest and investment earnings 20 16 88 – 88 72
Total revenues 15,020 39,279 93,647 (348) 93,299 54,020
EXPENDITURES
Current:
Public safety 15,120 39,383 48,000 – 48,000 (8,617)
Total expenditures 15,120 39,383 48,000 – 48,000 (8,617)
Net change in fund balance (100) (104) 45,647 (348) 45,299 45,403
Fund balance – beginning 100 104 20,812 (10,103) 10,709 10,605
Fund balance – ending $ – $ – $ 66,459 $ (10,451) $ 56,008 $ 56,008
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
– GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2024
Coal Other Nonmajor Total
Severance American Wireless Governmental Governmental
General Tax CCEMS E-911 Rescue Plan Tower Funds Funds
REVENUES
Taxes:
Ad valorem property taxes $ 1,258,053 $ – $ – $ – $ – $ – $ – $ 1,294,923
Alcoholic beverages tax 387 – – – – – – 387
Gas and oil severance tax 112,254 – – – – – – 112,254
Other taxes 42,462 – – – – – 1,198 43,660
Coal severance tax – 93,559 – – – – – 93,559
Licenses and permits 6,745 – – – – – 3,105 9,850
Intergovernmental:
Federal 5,032 – 61,382 – 221,870 – 1,831 290,115
State 28,966 – – – – – 331,388 360,354
Local 15 – – – – – 229,553 229,568
Charges for services 120,902 – 749,215 705,739 – – 60,754 1,636,610
Interest and investment earnings 815 88 5,022 1,779 1,779 710 172 10,342
Refunds 12,698 – 387 – – – – 13,085
Contributions and donations – – – – – – 54,264 54,264
Miscellaneous 50,855 – 1,078 34,232 – – 4,240 90,405
Total revenues 1,639,184 93,647 817,084 741,727 223,649 710 723,375 4,239,376
EXPENDITURES
Current:
General government 1,349,114 – – – 221,870 – 23,863 1,594,847
Public safety 1,245,007 48,000 925,922 289,215 – – 59,412 2,567,556
Health and sanitation – – – – – – 229,584 229,584
Culture and recreation – – – – – – 5,277 5,277
Total expenditures 2,594,121 48,000 925,922 289,215 221,870 – 318,136 4,397,264
Excess (deficiency) of revenues
over expenditures (954,937) 45,647 (108,838) 452,512 1,779 710 405,239 (157,888)
OTHER FINANCING SOURCES (USES)
Transfers in 589,356 – 140,153 – – – – 726,509
Transfers (out) – – (6,865) (534,087) – – (185,557) (726,509)
Total other financing
sources (uses) 586,356 – 133,288 (534,087) – – (185,557) –
Net change in fund balances (368,581) 45,647 24,450 (81,575) 1,779 710 219,682 (157,888)
Fund balances – beginning (2,279,252) 20,812 778,263 797,228 872 353,749 85,915 (242,413)
Fund balances – ending $ (2,647,833) $ 66,459 $ 802,713 $ 715,653 $ 2,651 $ 354,459 $ 305,597 $ (400,301)
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – GENERAL FUND
For the Fiscal Year Ended June 30, 2024
Variance with
Budgeted Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Ad valorem property taxes $ 1,272,629 $ 1,272,629 $ 1,258,053 $ 5,493 $ 1,263,546 $ (9,083)
Alcoholic beverages tax 300 300 387 – 387 87
Gas and oil severance tax 20,000 20,000 112,254 – 112,254 92,254
Other taxes 25,000 25,000 42,462 – 42,462 17,462
Licenses and permits 9,200 9,200 6,745 – 6,745 (2,455)
Intergovernmental:
Federal – – 5,032 – 5,032 5,032
State – – 28,966 (2,716) 26,250 26,250
Local – – 15 – 15 15
Charges for services 93,600 93,600 120,902 4,175 125,077 31,477
Interest and investment earnings 1,200 1,200 815 – 815 (385)
Refunds – – 12,698 – 12,698 12,698
Miscellaneous 71,500 71,500 50,855 10,958 61,813 (9,687)
Total revenues 1,493,429 1,493,429 1,639,184 17,910 1,657,094 163,665
EXPENDITURES
Current:
General government 1,508,189 1,476,600 1,349,114 – 1,349,114 127,486
Public safety 226,240 226,240 1,245,007 (478,300) 766,707 (540,467)
Social services 3,200 3,200 – – – 3,200
Total expenditures 1,737,629 1,706,040 2,594,121 (478,300) 2,115,821 (409,781)
Excess (deficiency) of revenues
over expenditures (244,200) (212,611) (954,937) 496,210 (458,727) (246,116)
OTHER FINANCING SOURCES (USES)
Transfers in 44,200 44,200 586,356 (12,417) 573,939 529,739
Total other financing
sources (uses) 44,200 44,200 586,356 (12,417) 573,939 529,739
Net change in fund balance (200,000) (168,411) (368,581) 483,793 115,212 283,623
Fund balance – beginning 200,000 168,411 (2,279,252) 2,447,663 168,411 –
Fund balance – ending $ – $ – $ (2,647,833) $ 2,931,456 $ 283,623 $ 283,623
The notes to the financial statements are an integral part of this statement
CLAY COUNTY, WEST VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
June 30, 2024
Agency
Funds
ASSETS
Non-pooled cash $ 1,3265,136
Total cash $ 1,3265,136
Receivables:
Taxes 403,982
Total receivables 403,982
Total assets $ 1,730,118
NET POSITION
Restricted for 1,730,118
Individuals, organizations,
other governments
Total liabilities $ 1,730,118
The notes to the financial statements are an integral part of this statement
Newspaper Report for
CLAY COUNTY COMMISSION
From Date: 07/01/2023 Thru Date: 06/30/2024
OFFICIALS SALARY
AGGREGATE/ADJ /PAYROLL 357,103.92
Total 357,103.92
SALARY & WAGES
AGGREGATE/ADJ/PAYROLL 1,286,240.01
AIDEN TAYLOR 150.00
ANGELA BROWN 150.00
BARBARA DORSEY 150.00
BARBARA STRICKLAND 150.00
BECKLY ADKINS 225.00
BECKY BARSS 150.00
BRENDA LYONS 150.00
CHARLES KOENIG 150.00
CHARLOTTE FITZWATER 150.00
CHERYL WHITE 150.00
DANIEL COLEMAN 150.00
DAVID DERBY 150.00
DEBRA SAULSGIVER 150.00
DIANA MOLES 150.00
DONNA RAMSEY 150.00
DWANA MURPHY 75.00
DYLAN MCCUMBERS 150.00
EDDIE DESKINS 150.00
EDNA KING 150.00
ELLEN LAMBEY 150.00
ELSA COLSTON 150.00
EMMA KING 75.00
FREDA STRICKLER 150.00
ISSAC BROWN 150.00
JENNIFER CHILDERS 150.00
JUDY MOORE 300.00
JUDY SMITH 150.00
KAREN BIRD 150.00
KAREN NICHOLAS 300.00
KEITH SCOTT 150.00
LARISSA STEWART 150.00
LAURA SCOTT 225.00
LILLY CRITES 150.00
LINDA WILLIAMS 75.00
MARIAH SCOTT 150.00
MARLENE LEWIS 150.00
MEGAN OSBORNE 75.00
MELEA HOLCOMB 150.00
MISTY NICHOLS 150.00
NELLIE MCKOWN 150.00
PATRICIA UNDERWOOD 150.00
PHYLLIS ANDERSON 150.00
ROBERT KING 150.00
SAMUEL SNYDER 150.00
SANDRA CLAYBROOK 150.00
SHERIFF OF CLAY COUNTY 374,032.64
STEPHANIE YOUNG 150.00
TRECIE ICE 150.00
TYLER DORSEY 150.00
VALERIE FACEMIRE 150.00
VICKY PERDUE 150.00
YVETTE RICHARDSON 150.00
Total 1,668,222.65
FICA CONTR
AGGREGATE/ADJ/PAYROLL -495.04
INTERNAL REVENUE SERVICE 142,501.36
SHERIFF OF CLAY COUNTY 35,165.62
Total 177,171.94
GROUP INSURANCE CONTR
AGGREGATE/ADJ/PAYROLL 36.00
MARSHA KING 89.00
SHERIFF OF CLAY COUNTY 48,906.02
WV PUB. EMPL. INSURANCE 159,651.22
Total 208,682.24
RETIRE CONTR
AGGREGATE/ADJ/PAYROLL -332.24
EMS RETIREMENT SYSTEM 34,661.82
SHERIFF OF CLAY COUNTY 36,474.30
WV DEPUTY SHERIFF’S RETIREMENT SYSTEM 10,665.76
WV PUB RETIREMENT SYS. 46,482.50
WV PUB RETIREMENT SYS-TIER 2 56,105.20
Total 184,057.34
OVERTIME/EXTRA HELP
AGGREGATE/ADJ/PAYROLL 212,973.10
SHERIFF OF CLAY COUNTY 86,658.87
Total 299,631.97
TELEPHONE
ALLIED UNIVERSAL ELECTRONIC MONITORING 2,115.20
US INC.
AT&T MOBILITY 1,839.04
CLAY COUNTY BANK 313.64
FRONTIER COMMUNICATIONS 25,486.49
FRONTIER COMMUNICATIONS CORP 1,900.16
JEFFREY BOGGS 325.00
US CELLULAR 4,087.27
Total 36,066.80
PRINTING
NICHOLAS PRINTING, INC. 605.00
SOFTWARE SYSTEMS INC. 9,131.91
Total 9,736.91
UTILITIES
AGGREGATE/ADJ/PAYROLL 25.05
APPALACHIAN POWER CO 1,281.11
AT&T MOBILITY 461.80
BLACK DIAMOND POWER CO 47,912.30
CLAY COUNTY BANK 1,709.50
CLAY CO. HEALTH DEPT. 10,023.68
CLAY MUNICIP. WATER WORK 6,298.07
FRONTIER/TCI 350.00
FRONTIER COMMUNICATIONS 6,924.84
KING TRUCKING & WRECKER SERVICE 259.95
MON POWER 1,403.63
MOUNTAINEER GAS COMPANY 6,330.42
QUILL CORPORATION 387.91
TOWN OF CLAY 519.96
WASTE MANAGEMENT OF WV 2,358.17
Total 86,246.39
TRAVEL
AGGREGATE/ADJ/PAYROLL 338.08
CLAY COUNTY BANK 1,345.78
JASMINE R. H. MORTON 204.91
JIM SAMPLES 300.00
SHEILA STONE 416.79
WILLIAM A MCCOURT JR 55.02
Total 2,660.58
MAINT. & REPAIR BLDG.
AGGREGATE/ADJ/PAYROLL 50.00
CHARLES RAMSEY 1,751.63
DODSON PEST CONTROL 961.00
DOUG THOMAS 2,995.00
JOSEPH MOORE 200.00
MORTON EXCAVATING LLC 2,350.00
REGIONAL INTERGOV. COUNCIL 7,500.00
TK ELEVATOR 1,583.01
TOTAL COMFORT HEATING & COOLING 375.00
ZIMM INC 16,875.00
Total 34,640.644
MAINT & REPAIR EQUIPMENT
AGGREGATE/ADJ/PAYROLL 250.00
APPALACHIAN OFFICE PROD. 2,322.15
APPALACHIAN SIGNALS AND PRODUCTS, INC 718.75
CLAY CO AMBULANCE SER. 1,078.00
CLAY POSTMASTER 616.00
COMPILED TECHNOLOGIES 3,800.00
CRITICAL POWER MANAGEMENT, INC 485.00
EDNA KING 150.00
FRONTIER/TCI 48,438.15
GIBSON’S 587.96
GTI POWER SYSTEMS 2,799.54
ANDY HAYNES 300.00
JOHNSON CONTROLS FIRE PROTECTION LP 5,468.45
JOHNSON CONTROLS SECURITY SOLUTIONS 2,654.36
LIGHTRR 94,319.21
SOFTWARE SYSTEMS INC 1,450.00
TANNER COMMUNICATION, LLC 54,350.00
THOMPSONGAS 235.99
TK ELEVATOR 4,569.86
WALNUT GROVE METHODIST CHURCH 100.00
Total 224,693.42
MAINT & REPAIR AUTO
CLAY AUTO 88.79
CLAY COUNTY BANK 1,372.50
CUNNINGHAM MOTORS 2,164.09
DAWSON’S SERVICE CENTER 225.00
FERREBEE AUTO REPAIR 2,829.70
KING TRUCKING & WRECKER SERVICE 228.96
Total 6,909.04
POSTAGE
CLAY COUNTY BANK 63.00
PITNEY BOWES (Rental) 331.47
SHERIFF OF CLAY COUNTY 74.40
U.S. POSTMASTER 140.00
U.S. POSTAL SERVICE 4,600.00
U.S. POSTAL SERVICE (POSTAGE-BY-PHONE) 5,000.00
Total 10,208.87
BLDG & EQUIP RENT
BIG OTTER FIRE DEPT. 100.00
DAVID E. WHALING 2,400.00
FAIRVIEW BAPTIST TEMPLE 300.00
HORNERS FORK BAPTIST CHURCH 100.00
LIGHTHOUSE BAPTIST MISSION YOUTH CENTER 150.00
LIZEMORE VOL FIRE DEPT 100.00
PITNEY BOWES (Rental) 1,981.56
ROBERT GROSE 1,722.00
ROY CUNNINGHAM 1,722.00
SHERIFF OF CLAY COUNTY 4,174.56
TRINITY MISSIONARY BAPTIST CHURCH 100.00
WALNUT GROVE METHODIST CHURCH 200.00
Total 13,050.12
ADVERTISING
AGGREGATE/ADJ/PAYROLL 20.00
BRIDGET HOLCOMB 55.00
CLAY COUNTY FREE PRESS 11,810.79
HD MEDIA COMPANY, LLC 51.40
Total 11,937.19
TRAINING & EDUCATION
ASSOCIATION OF WV ASSESSORS 560.00
CLAY COUNTY BANK 6,517.43
COMMUNITY CARE OF WEST VIRGINIA 100.00
DIVISION OF JUSTICE AND COMMUNITY SRV 1,500.00
FAIRMONT STATE UNIVERSITY 3,000.00
(2) Continued on next page
TRAINING & EDUCATION Continued from previous page
JIM SAMPLES 410.00
WV ASSOCIATION OF CIR CLERK 225.00
Total 12,312.43
DUES & SUBSCRIPTIONS
AGGREGATE/ADJ/PAYROLL 35.00
APPALCHAIN OFFICE PROD. 546.00
CLAY COUNTY BANK 1,910.89
CLAY COUNTY FREE PRESS 134.50
CLIA LABORATORY PROGRAM 180.00
CO. COMMISSION ASSOC. WV 1,200.00
GREAT KANAWHA RC&D 250.00
HD MEDIA COMPANY, LLC 215.76
MATTHEW BENDER & COMPANY INC 2,335.01
PRESTERA CENTER FOR MENTAL HEALTH SVR 1,600.00
QUILL CORPORATION 404.30
NATIONAL SHERIFF’S ASSOC 125.00
REGIONAL INTERGOV. COUNCIL 1,777.37
WEST GROUP 7,637.27
WV ASSESSORS ASSOC. 100.00
WV ASSOC. OF COUNTIES 2,000.00
WV ASSOCIATION OF CIR CLERK 300.00
WV COUNTIES GROUP 5,000.00
WV EMERGENCY MANAGEMENT COUNCIL 75.00
WVPAI 1,800.00
WV SHERIFF’S ASSOCIATION 1,000.00
Total 26,848.73
PROFESSIONAL SERVICES
AETNA BETTER HEALTH 526.50
CHAPMAN TECHNICAL GROUP 52,339.00
CHAPMAN TECHNICAL GROUP LTD 163,356.00
CLAY COUNTY BANK 167.21
CLAY CO. HEALTH DEPT. 105.00
CLAYTOR ENTERPRISES, LLC 3,000.00
MICHAEL SHAMBLIN 175.00
PRECISION PRINTED PRODUCTS 52.21
REGIONAL INTERGOV. COUNCIL 11,782.45
THOMPSON & LITTON, INC 761.50
WV DEPT OF AGRICULTURE 214.20
BUREAU FOR PUBLIC HEALTH 800.00
ZOLL DATA SYSTEMS 248.04
Total 233,527.11
AUDIT COSTS
WV STATE AUDITOR 20,615.00
Total 20,615.00
INSURANCE & BONDS
WORKFORCE WV 858.06
WV COUNTIES GROUP 112,090.50
Total 112,948.56
CONTRACTED SERVICES
AGGREGATE/ADJ/PAYROLL 10.07
ALLIED UNIVERSAL ELECTRONIC MONITORING 780.80
US INC.
APPALACHIAN OFFICE PROD. 2,436.55
APPALACHIAN SIGNALS AND PRODUCTS, INC 476.00
ATLANTIC MERCHANT 90.00
ATLAS GEOGRAPHIC DATA INC 8,900.00
BARKER LAND & CONSULTING 3,000.00
BIG OTTER FIRE DEPT. 4,401.87
CLAY COUNTY BANK 1,793.84
CLAY FIRE DEPT 4,401.87
COMPUTER PROJECTS OF IL, INC 198.00
GLOBAL SCIENCE TECH, INC 7,162.00
INDIGITAL 2,400.00
INTERACT PUBLIC CALIBER PUBLIC SAFETY 28,187.18
KANAWHA CO EMERGENCY AMBULANCE 15,327.01
AUTHORITY
LIZEMORE VOL FIRE DEPT 4,401.87
PHARMALINK 150.00
QLABS, INC 822.50
QUILL CORPORATION 273.93
WV REGIONAL JAIL AND CORRECTIONAL 229.584.19
FAMILY AUTHOR
SHERIFF OF CLAY COUNTY 943.64
SOFTWARE SYSTEMS INC 13,240.50
STRYKER FLEX FINANCIAL 9,246.26
WORKFORCE WV 2,628.08
ZOLL DATA SYSTEMS 2,996.32
Total 343,852.48
REMIT OF FEES COLLECTED
CLAY CO CIRCUIT CLERK 592.50
CLAY CO MAGISTRATE 2,314.00
Total 2,906.50
REFUND/REIMBURSEMENTS
AFTERMATH CLAIM SCIENCE, INC 526.50
AETNA BETTER HEALTH 711.20
AGGREGATE/ADJ/PAYROLL 197.02
AUSTIN KOCH 165.56
CLAY CO AMBULANCE SER 140,153.26
UNITED HEALTH GROUP 14,278.54
HUMANA 841.34
MORGAN MOOSE 480.00
PATRICIA WHITE 64.00
THE HEALTH PLAN/MEDICARE 3,862.49
UHC/MEDICARE 431.24
UNITED HEALTHCARE/MEDICARE 248.01
WV BC & BS 2,147.80
Total 161,106.96
SUPPLIES & MATERIAL
ADT SECURITY SERVICES 671.28
AGGREGATE/ADJ/PAYROLL 117.85
AIR GAS USA, LLC 1,265.91
APPALACHIAN OFFICE PROD. 1,503.91
APPALACHIAN SIGNALS AND PRODUCTS, INC 351.50
BOUNDTREE MEDICAL 37,602.17
BUFFALO CREEK WATERSHED 10,758.28
CASTO & HARRIS, INC. 5,590.81
CDW GOVERNMENT 6,448.98
CLAY COUNTY BANK 17,220.58
CLAY CO BOARD OF ED 162.50
CLAY FARM BUREAU 2,667.51
CLAY LUMBER & SUPPLY CO 77.72
CLAY POSTMASTER 125.00
COMPILED TECHNOLOGIES 2,747.67
COUNTRY SHORT STOP 58.17
DODSON PEST CONTROL 65.00
ELECTION SYSTEMS & SOFTWARE 11,141.00
EMERGENCY MEDICAL PRODUCTS 103.68
ELECTION SYSTEM & SOFTWARE INC 2,522.71
GLOBAL SCIENCE TECH, INC 567.87
J. D. POWER AND ASSOCIATED 172.00
MATTHEW BENDER & COMPANY INC 122.36
MOUNTAIN VENDING INC 717.50
NATIONAL K9 TRAINING CENTER 9,231.24
NICHOLAS PRINTING, INC 1,485.98
PACE ANALYTICAL SERVICES LLC 3,723.00
PRECISION PRINTED PRODUCTS 112.96
QLABS, INC 470.00
QUILL CORPORATION 15,156.84
RECYCLE AWAY SYSTEMS & SOLUTIONS 4,737.14
ROBERT BELT 428.22
THOMAS SHELBY & CO INC 75.00
STAR WELD 4,188.14
STRYKER FLEX FINANCIAL 71.50
STRYKER SALES 29,045.72
TANNER COMMUNICATION, LLC 6,579.00
TELEFLEX LLC C/O TELEFLEX FUNDING LLC 2,197.00
U.S. POSTMASTER 68.00
WITMER PULBIC SAFETY GROUP, INC 2,413.93
Total 182,765.63
RECORD BOOKS
CASTO & HARRIS, INC. 2,470.55
Total 2,470.55
AUTO SUPPLIES
CLAY AUTO 553.34
CLAY AUTO PARTS, INC 115.29
CLAY COUNTY BANK 18,132.02
CUNNINGHAM MOTORS 16,601.16
WEX BANK 41,897.74
Total 77,299.55
FOOD & DRUGS
WV REGIONAL JAIL AND CORRECTIONAL 82,003.03
FACILITY AUTHORITY
Total 82,003.03
UNIFORMS
ALL AMERICAN UNIFORM 953.94
CLAY COUNTY BANK 2,401.30
GALLS, LLC 117.90
Total 3,473.14
CHARGES-OTHER GOV UNITS
WV STATE TAX DEPT. 16,155.63
Total 16,155.63
COMPUTER INDEXING
CASTO & HARRIS, INC. 929.00
COMPILED TECHNOLOGIES 13,615.00
VALSOFT 261.03
Total 14,805.03
STATE OF EMERGENCY
ANGELA BROWN 6,513.13
BLACK DIAMOND POWER CO 5,315.58
CHARLES RAMSEY 3,820.00
CLAY COUNTY LITTLE LEAGUE ASSOCIATION 1,305.20
CLAY COUNTY PUBLIC LIBRARY 3,645.85
CLAY MUNICIP. WATER WORK 168.59
ELECTION SYSTEMS & SOFTWARE 6,599.50
ELECTION SYSTEM & SOFTWARE INC 23,695.00
FERRARI AND ASSOCIATES PLLC 4,770.00
FRONTIER COMMUNICATIONS 9,336.60
FRONTIER COMMUNICATIONS CORP 2,637.91
JABO SUPPLY CORPORATION 3,393.40
JA EXCAVATING, LLC 2,800.00
LOWE’S HOME CENTERS INC 589.05
MORTON EXCAVATING LLC 1,175.00
OSCAR F HENRY COMPANY 1,842.00
PITNEY BOWES (Rental) 461.96
QUILL CORPORATION 859.99
REGIONAL INTERGOV. COUNCIL 1,895.65
STATE ELECTRIC SUPPLY COMPANY 1,620.00
TOTAL COMFORT HEATING & COOLING 18,171.00
TOTALID SOLUTIONS 995.00
ULINE ATTN: ACCOUNTS RECEIVABLE 2,356.39
WINFIELD POWER EQUIPMENT LLC 34,513.28
WV ASSOC. OF COUNTIES 2,000.00
WV COUNTIES GROUP 43,027.50
WV PROS. ATTORNEY INSTIT 1,800.00
WV PUB. EMPL. INSURANCE 9,042.68
WV STATE AUDITOR 27,445.00
ZMM INC 1,875.00
Total 233,670.26
CAPITAL OUTLAY-EQUIPMENT
CLAY COUNTY BANK 22,288.08
Total 22,288.08
(3) Grand Total 4,873,068.69