GREENBRIER cOUNTY, WEST VIRGINIA, bOARD OF eDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2015
Governmental
Activities
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 1,769,733
Investments 2,620,529
Taxes receivable, net of allowance for uncollectible taxes 856,062
Deposit with Retirement Board 20,922
Food service receivable 141,004
Other receivables 185,638
Prepaid Workers’ Compensation –
Due from other governments:
State aid receivable 244,952
PEIA allocation receivable 725,426
Reimbursements receivable 682,710
Capital Assets:
Land 8,349,490
Land improvements –
Buildings and improvements 116,005,327
Furniture and equipment 14,044,931
Vehicles 8,386,424
Construction in process –
Less accumulated depreciation (56,867,186)
Total capital assets, net of depreciation 89,918,987
Total assets 97,165,960
Deferred outflows of resources: –
Total deferred outflows of resources –
Total assets and deferred outflows of resources $ 97,165,960
LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities $ 3,599,924
PEIA premiums payable 833,016
Compensated absences 28,853
Accounts payable 194,207
Other post employment benefit payable 3,888,469
Due to Other Fiscal Agents –
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 3,254,855
Accrued interest 175,281
Accrued sick leave payable –
Due beyond one year:
Bonds, capital leases, and contracts 25,772,821
Accrued sick leave payable –
Total liabilities 37,747,426
Deferred inflows of resources: (0)
Total deferred inflows of resources (0)
Total liabilities and deferred inflows of resources $ 37,747,426
Net Position:
Net Investment in Capital Assets $ 60,891,311
Restricted for:
Debt service 1,218,427
Special projects 1,111,779
Capital projects –
Unrestricted (3,802,983)
Total net position $ 59,418,534
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
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 $ 38,674,581 $ 292,743 $ 5,707,413 $ – $ (32,674,425)
Supporting services:
Students 879,808 – 926,243 – 46,435
Instructional staff 2,451,334 – 880,306 – (1,571,028)
General administration 1,446,379 – – – (1,446,379)
School administration 3,550,130 – – – (3,550,130)
Central services 481,505 – – – (481,505)
Operation and maintenance
of facilities 6,874,584 1,280 71,988 – (6,801,316)
Student transportation 4,450,824 – – 493,488 (3,957,336)
Other support services 18,521 – – – (18,521)
Food services 3,670,709 323,267 1,806,937 – (1,540,504)
Community services 57,206 – – – (57,206)
Interest on long-term debt 1,258,752 – – – (1,258,752
Total governmental activities 63,814,332 617,291 9,392,887 493,488 (53,310,666)
General revenues:
Property taxes 19,966,279
Unrestricted state aid 33,271,924
Unrestricted investment earnings 21,604
Unrestricted grants and contributions 682,084
Extraordinary item – other post employment benefits –
Gain (loss) on disposal of capital assets 104,630
Transfers in 1,748,617
Transfers (out) (1,748,617)
Total general revenues, extraordinary items and transfers 54,046,522
Change in net assets 735,856
Net assets – beginning 58,923,097
Prior period adjustments – (See Note 16) (240,419)
Net position – beginning, as restated 58,682,678
Net position – ending $ 59,418,534
See Notes to Financial Statements
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
Net change in fund balances – total governmental funds $ (89,880)
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 (3,549,921)
Capital outlays 988,758
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 267,830
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
fiscal year 2014. 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 assets. 3,106,308
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 (221,686)
Accumulated depreciation of assets disposed 209,759
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 9,257
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. 15,429
Change in net assets of governmental activities $ 735,856
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
Agency Funds
School Activity Regional Education
Funds Service Agency
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 826,862 $ –
Receivables – –
Total assets 826,862 –
Deferred outflows of resources:
Total deferred outflows of resources – –
Total assets and deferred
outflows of resources $ 826,862 $ –
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Liabilities:
Accounts payable and accrued
liabilities $ – $ –
Due to other funds 826,862 –
Total liabilities 826,862 –
Deferred inflows of liabilities:
Total deferred inflows of liabilities – –
Total liabilities and deferred
inflows of resources $ 826,862 $ –
See Notes to Financial Statements
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE JUNE 30, 2015
11 61 12 21 31 41 51
General Special Excess Debt Bond Permanent Capital
Current Revenue Levy Service Construction Improvement Projects Total
Expense Fund Fund Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash
equivalents $ 1,464,187 $ – $ – $ 305,546 $ – $ – $ – $ 1,769,733
Investments 1,352,521 – – 1,268,008 – – $ – $ 2,620,529
Taxes receivable, net 396,861 – 270,136 189,065 – – $ – $ 856,062
Deposit with
Retirement Board 20,922 – – – – – $ – $ 20,922
Prepaid Workers’ Comp – – – – – – $ – $ –
Food service receivable net – 141,004 – – – – $ – $ 141,004
Other receivables 173,983 11,655 – – – – $ – $ 185,638
Due from other governments:
State aid receivable 244,952 – – – – – $ – $ 244,952
PEIA allocation receivable 725,426 – – – – – $ – $ 725,426
Reimbursements receivable – 682,710 – – – – $ – $ 682,710
Due from other funds 640,990 309,227 – – – – $ – $ 950,217
Total assets 5,019,841 1,144,596 270,136 1,762,619 – – $ – $ 8,197,191
Deferred outflows of resources – – – – – – – –
Total deferred outflows
of resources – – – – – – – –
TOTAL ASSETS PLUS
DEFERRED OUTFLOWS
OF RESOURCES $ 5,019,841 $ 1,144,596 $ 270,136 $ 1,762,619 $ – $ – $ – $ 8,197,191
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $ 3,599,924 $ – $ – $ – $ – $ – $ – $ 3,599,924
Other post employment
benefits payable 3,888,469 – – – – – $ – $ 3,888,469
PEIA premiums payable 833,016 – – – – – $ – $ 833,016
Accounts payable &
Payable to others 159,842 32,817 1,548 – – – $ – $ 194,207
Due to other fiscal agents – – – – – – – –
Due to other funds 309,227 – 192,916 448,074 – – – 950,217
Total liabilities 8,790,478 32,817 194,464 448,074 – – – 9,465,833
Deferred inflows of
resources 96,040 – 75,672 96,118 – – – 267,831
Total deferred inflows
of resrouces 96,040 – 75,672 96,118 – – – 267,831
Fund Balances:
Nonspendable – – – – – – – –
Restricted – 1,111,779 – 1,218,427 – – – 2,330,206
Committed – – – – – – – –
Assigned – – – – – – – –
Unassigned (3,866,678) – – – – – – (3,866,678)
Total fund balances (3,866,678) 1,111,779 – 1,218,427 – – – (1,536,473)
TOTAL LIABILITIES,
DEFERRED INFLOWS
OF RESOURCES AND
FUND BALANCES $ 5,019,840 $ 1,144,596 $ 270,136 $ 1,762,619 $ – $ – $ – $ 8,197,191
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 89,918,987
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 267,830
Some liabilities are not due and payable in the current period and,
therefore, are not reported in the funds
Bonds payable, due within one year (3,045,000)
Bonds payable, due beyond one year (24,520,000)
Accrued interest on bonds (175,281)
Capital leases payable (1,462,676)
Accrued sick leave payable –
Compensated absences $ (28,853)
Net position of governmental activities $ 59,418,534
See Notes to Financial Statements
GREENBRIER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
11 61 12 21 31 41 51
General Excess Debt Bond Permanent Capital
Current Special Levy Service Construction Improvement Projects Total
Expense Revenue Fund Fund Fund Fund Fund Governmental
Revenues:
Property taxes $ 9,114,616 $ – $ 6,231,354 $ 4,352,632 $ – $ – $ – 19,698,602
Other local sources 254,524 323,287 – 2,351 – – – 580,162
State sources 33,430,417 2,766,904 – – – – – 36,197,321
Federal sources 827,391 6,539,639 – – – – – 7,367,030
Miscellaneous source 451,168 – – – – – – 451,168
Total revenues 44,078,116 9,629,831 6,231,354 4,354,983 – – – 64,294,283
Expenditures:
Instruction 28,622,901 5,476,350 2,241,612 – – – – 36,340,863
Supporting services:
Students 668,958 97,007 60,594 – – – – 826,559
Instructional staff 711,313 860,972 731,017 – – – – 2,303,302
General administration 1,216,803 108,381 33,867 – – – – 1,359,051
School administration 3,273,437 – 62,988 – – – – 3,336,425
Central Services 442,774 – 9,622 – – – – 452,396
Operation and maintenance
of facilities 3,426,917 13,850 2,563,238 – – – – 6,004,005
Student transportation 4,113,371 8,500 525,074 – – – – 4,646,945
Other support services – 14,113 3,343 – – – – 17,456
Food services – 3,670,709 – – – – – 3,670,709
Capital outlay 25,367 963,392 – – – – – 988,758
Debt service;
Principal retirement 206,308 – – 2,900,000 – – – 3,106,308
Interest and fiscal charges 33,512 – – 1,240,669 – – – 1,274,181
Total expenditures 42,798,865 11,213,275 6,231,354 4,140,669 – – – 64,384,163
Excess (deficiency) of revenues over
expenditures 1,279,250 (1,583,444) – 214,314 – – – (89,990)
Other financial sources (uses):
Proceeds from disposal
of real or personal property – – – – – – – –
Proceeds from sale of bonds – – – – – – – –
Transfers in – 1,748,617 – – – – – 1,748,617
Transfers (out) (1,748,617) – – – – – – (1,748,617)
Total other financing
sources (uses) (1,748,617) 1,748,617 – – – – – –
Extraordinary Item:
Other post employment
benefits – – – – – – – –
Net change in fund
balances (469,366) 165,173 – 214,314 – – – (89,880)
Fund balances – beginning (3,397,312) 302,038 – 1,004,113 – – – (2,091,161)
Prior period adjustments
– (See Note 16) – 644,568 – – – – – 644,568
Fund balances – beginning
as restated (3,397,312) 946,606 – 1,004,113 – – – (1,446,593)
Fund balances – ending $ (3,866,678) $ 1,111,779 $ – $ 1,218,427 $ – $ – $ – $ (1,536,473)
See Notes to Financial Statements
Balance, Beginning Balance, Amounts due Amounts due past
of Year Restatement Additions Deductions End of Year within one year one year
General obligation debt $ 30,622,652 $ (157,652) $ – $ 2,900,000 $ 27,565,000 $ 3,045,000 $ 24,520,000
Compensated absences 38,110 – – 9,257 28,853 – 28,853
Accrued sick leave – – – – – – –
Capital lease payable 1,695,176 (26,192) – 206,308 1,462,676 209,855 1,252,821
Long-term liabilities $ 32,355,938 $ (183,844) $ – $ 3,115,565 $ 29,056,529 $ 3,254,855 $ 25,801,675
Greenbrier County Board of Education
Expenditures Greater than $250 FY 2015
A+ EVENTS $ 4,828.00
ACCURATE LABEL DESIGN, INC. 639.95
ACP 266.45
ACT 300.00
ADAPTIVE MALL.COM 1,696.00
ADOBE EDU STORE 317.79
ADVANCED AUTO PARTS 19,848.83
ADWELL, SHERI 1,205.74
AEEI 1,485.00
AFFORDABLE LED 398.00
ALDERSON ELEMENTARY 4,127.95
ALDERSON PUBLIC LIBRARY 4,584.00
ALIGN COMMUNICATIONS 2,113.50
ALL HEART 769.23
ALL IS WELL IVIED SUP 329.24
ALLEGHANY T-SHIRTS 2,708.40
ALLMODERN.COM 437.94
ALPHA MUSIC, INC. 28,685.72
ALTIZER CONTRACTING 18,356.50
AMAZON.COM 77,952.10
AMBLER-MORGAN, CINDY 524.22
AMERICAN BANKERS INSURANCE 20,940.00
AMERICAN ELECTRIC EQUIPMENT 1,894.00
AMERICAN FILTER SERVICES, INC 40,800.00
AMERICAN SELF STORAGE 2,832.00
AMERICAN SPEECH LANGUAGE 484.00
AMERIGAS-LEWISBURG, WV 34,536.16
AMITY INSTITUTE 1,000.00
AMSTERDAM PRINTING 940.18
ANDERSON’S ALPHABET 356.21
ANDERSON’S IT’S ELEMENTARY 1,097.59
ANDREWS FOOD EQUIPMENT 31,111.91
ANGEL TRAX SYSTEMS 14,271.30
ANTHONY’S TRUCK REPAIR 2,735.00
APPALACHIAN FIRE & SECURITY 7,445.00
APPALACHIAN OFFICE PRODUCTS 5,854.25
APPALACHIAN POWER 619,018.92
APPALACHIAN SIGNALS & PRODUCTS 62,152.20
APPALACHIAN TIRE PRODUCTS, INC 1,666.09
APPEL, FRANKIE H. 10,800.00
APPLAUSE LEARNING RESOURCES 810.38
APPLE, INC. 4,222.00
APPLIED MSS 1,357.74
ARCHITECTURAL INTERIOR PRODUCT 46,419.00
ASCD 1,782.87
ATCO INTERNATIONAL 8,700.15
AT I 1,272.00
ATTACK THEATRE, INC 25,000.00
AUTO JET MUFFLER 604.40
AUTO VALUE 9,480.90
AUTOMOTIVE SERVICE EX 736.00
AWARDS UNLIMITED 378.21
B & D FLOOR COVERING 26,960.00
BAKER, KENNETH W. 700.00
BALDWIN, LORI 2,478.00
BALL, LINDA TEREK 7,263.75
BANK OF AMERICA 57,442.00
Continued on next page
Expenditures continued from previous page
BARKLEY, DAVID R. $ 323.39
BARNES & NOBLE 341.50
BARTON OTT MACHINE SHOP 257.88
BATTERY JUNCTION 580.25
BECKLEY INSULATION 3,804.82
BECKLEY NEWSPAPERS, INC. 859.79
BECKLEY STEEL, INC 4,912.65
BECKLEY WELDING SUPPLY INC 1,805.62
BENEFIT ASSISTANCE CORP. 13,253.50
BENNETT, SUE 262.20
BERRY HILL IRRIGATION 299.87
BILL LEWIS MOTORS, INC. 580.41
BITTINGER, RACHEL 305.34
BJW PRINTING OFFICE SUP 46,914.49
BLANKENSHIP, STEPHANIE MCCRAW 2,784.00
BLICK ART MATERIALS 11,166.37
BLUE RIDGE BANK 72,123.78
BLUEGRASS PLAYGROUND,INC. 4,433.00
BOBBY’S LAWN CARE 18,637.50
BOONE TRACTOR 1,932.22
BOONE, AMY 2,116.65
BOOTH, ADAM 650.00
BOSTIC PAVING 45,535.00
BOSTIC, LYNNE 1,102.51
BOWLES RICE MCDAVID 2,750.00
BOXLEY AGGREGATES 2,872.96
BOYS TOWN NATIONAL RES HOSP 310.00
BRADLEY, MELANIE E. 467.43
BRENNER, LAUREN 740.04
BREWER, KENNETH 814.34
BRICKSTREET INSURANCE COMPANY 173,182.00
BRIGHT WHITE PAPER COMPANY 682.90
BROWN REPORTING AGENCY 331.00
BRYANT, JEFF 337.39
BUCHANAN, CINDY 980.37
BURDETTE, PATTI-ANN S. 1,520.29
BURKE, MARSHA D. 1,158.52
BURKETT RESTAURANT EQUIPMENT 321.37
BURNS, AMANDA 259.68
BUSH, HOLLY 4,279.89
BUTCHER, MARK 1,633.75
C.D.I. COMPUTER (US) CORP 798.00
CALIFONE OUTLET 313.50
CALLISON AUTO REPAIR 862.30
CALLOWAY HOUSE, INC 459.15
CAMBIUM LEARNING 10,535.90
CAMPBELL, REBECKA 550.00
CAMPBELL, TINA 2,519.59
CANAAN VALLEY RESORT STATE PARK 1,349.00
CANTERBURY, CHASSIE 3,532.53
CAPSTONE CLASSROOM 1,682.48
CARDINAL PRINTING 2,736.00
CARDMEMBER SERVICE 509.15
CARNEGIE HALL 29,446.25
CAROLINA BIOLOGICAL SUPPLY CO 4,486.27
CAROLINA SCIENCE & MATH 1,723.38
CARR, BRIAN 569.26
CARRIER CORPORATION 48,462.89
CARROT TOP INDUSTRIES 2,000.34
CARSON-DELLOSA PUB CO INC 1,579.60
CDI COMPUTER 377,075.00
CDW GOVERNMENT 21,265.76
CDW-G 10,478.14
CENCO, INC 31,107.96
CENGAGE LEARNING, INC 17,386.05
CENTERING ON CHILDREN, INC 660.00
CENTRAL PRINTING CO 7,345.00
CENTRAL RESTAURANT PRODUCTS 31,458.39
CEREBELLUM CORPORATION 563.01
CHANNING L. BETE COMPANY,INC. 759.51
CHAPMAN, STEPHONIE 6,625.80
CHARGE ALL 504.40
CHARLESTON ACOUSTICS 3,395.67
CHEAPESTEES.COM 1,405.08
CHEAPO AIR.COM 445.50
CHESAPEAKE WIPER & SUP 2,547.85
CHILDPLUS SOFTWARE 10,410.00
CHILDREN’S VISION 2,294.11
CHRISTOPHER J RODEBAUGH DDS IN 294.00
CINTAS 73,598.58
CINTAS DOCUMENT MGE 10,111.49
CITY NATIONAL BANK 20,592.01
CITY OF RONCEVERTE 1,800.00
CLASSROOM DIRECT 17,594.99
CLB SECURITY, LLC 140,583.75
CLEMONS-RODGERS, CHRISTY 1,031.07
CLEMONS, COURTNEY 558.45
CLEMONS, DARYL 273.07
CLEMONS, DOUG 1,849.49
CLINE, SARAH 268.80
CLINE, VICKY 2,430.90
COCHRAN, ANDREW 891.00
COLT PLUMBING COMPANY 12,953.27
COLUMBUS CLAY COMPANY 316.00
COMMERCIAL INSURANCE 3,749.95
COMMUNITIES IN SCHOOL OF 106,571.94
COMMUNITY LEARNING LLC 2,499.00
COMPASS ENERGY GAS SERVICES 71,980.31
CONRAD LAW OFFICES 1,708.75
CONSCIOUS DISCIPLINE 2,407.95
CONSTRUCTIVE PLAYTHINGS 822.38
CONTRACT PAPER GROUP, INC 21,084.00
CORE ENVIRONMENTAL SER, INC 14,596.25
CORWELL, BRAD 300.00
CRANE, BEVERLY 809.62
CREATIVE NOTEBOOK SOLUTIONS 275.00
CRESTLINE CO., INC. 342.51
CRICHTON ELEMENTARY SCHOOL 1,481.83
CRISIS PREVENTION INSTITUTE 1,649.00
CRITES, MARY KATE 2,100.00
CROOKSHANKS RENTALS 4,800.00
CTB-MCGRAW HILL CUSTOMER SER 2,482.94
CURRICULUM ASSOCIATES, INC 32,997.96
CURRY, JENNIFER M. 820.54
CUSTOM BANNER LAB.COM 1,139.50
D ALEX YOHN 814.00
DAKTECH 8,196.00
DALLAS MIDWEST 2,759.30
DALTON, SALLIE 2,100.96
DC GRAVES CO., INC 1,875.00
DCM SYSTEMS, INC 3,173.11
DECKER EQUIPMENT 5,535.71
DEEPSPACE TECHNOLOGIES, LLC 1,055.40
DELL FINANCIAL SERVICES 14,728.71
DEMCO MEDIA/TANDEM LIBRARY 2,423.22
DENNY AUTOMOTIVE MACHINE SHOP 1,384.84
DEP-HAZARDOUS WASTE MGE 777.70
DEPARTMENT OF ENV PRO 600.00
DEPARTMENT OF HOMELAND 325.00
DESTINATION IMAGINATION 495.00
DETCH, MATT 760.00
DIFFERENT ROADS TO LEARNING 622.55
DINSMORE & SHOHL 89,282.50
DISCOUNT SCHOOL SUPPLY 5,063.62
DISCOVERY EDUCATION 11,500.00
DIVERSIFIED ASSESSMENT AND 10,191.26
DIXIE CHOPPER COMM. LAWN 5,371.39
DOLAN, LISA 334.46
DOWDY, CURTIS J. 889.90
DOZIER, WILLIE 1,000.00
DRUIDE INFORMATIQUE, INC. 2,712.96
DUBOIS CHEMICALS 7,973.80
DUNMAN FLORAL SUPPLY, INC 611.80
EAI EDUCATION 1,553.02
EARTH BOX, INC 611.45
EASTERN GREENBRIER MIDDLE 13,124.78
EASTEX PRODUCTS, INC $ 286.92
EDGARTON CAFE & BAKERY 300.00
EDMENTUM 19,353.65
EDUCATION LOGISTICS, INC 11,340.00
EDUCATIONAL FUNDING GROUP 37,279.88
EDUCATIONAL INNOVATIONS, INC. 2,770.68
EDUCATOR’S PUBLISHING 437.80
EDVATION 44,820.00
EIGHTY-FOUR LUMBER 5,155.03
ELECTION SYSTEMS & SOFTWARE 2,885.90
ELECTRIC MOTOR SERVICE 1,002.70
ELECTRONICS123.COM INC 694.60
ELLIOTT, DENISE M. 600.00
ELLISON, LINDA 803.82
ELSEVIER SCIENCE 8,931.83
EMBASSY SUITES HOTEL 9,560.83
EMPIRE MUSIC 1,836.64
ENASCO 292.97
ENERGY EXPRESS 1,500.00
ENGINEERING CHEMISTRY COMPANY 39,290.65
ENTERPRISE RENT-A-CAR 1,239.26
ENVIRONMENTAL HEALTH 5,870.00
EPS LITERACY AND INTERVENTION 429.11
EVANS, MARY 1,974.00
EVIDENT CRIME SCENE PRODUCTS 553.50
EVRICHART 2,824.04
EWELL EDUCATIONAL SERVICES 265.00
EXAKTIME 4,954.00
EXTRA PACKAGING CORP 319.00
F. A. DAVIS COMPANY 542.49
FACTORY TIRE OUTLET 2,956.39
FAIRFIELD INN & SUITES BY 3,160.00
FAMILY REFUGE CENTER 24,605.88
FARMTEK 785.02
FILMS MEDIA GROUP 566.89
FIND IMPORT CORP 3,798.96
FISHER AUTO PARTS 1,400.90
FITNESS FINDERS, INC 916.63
FITZWATER, JOEY 448.78
FLESHMAN, GAIL 448.96
FLINN SCIENTIFIC 3,021.03
FLINT’S ACE HARDWARE 2,187.13
FLOWERS BAKING COMPANY 40,307.10
FOLLETT EDUCATIONAL SERVICES 37,449.09
FOX PRINT 1,880.00
FRANKFORD PUBLIC SCHOOL 4,445.49
FRAZIER, LORI 939.51
FREEDOM SCIENTIFICE 1,507.29
FREY SCIENTIFIC DIVISION 821.89
FROG PUBLICATIONS 584.70
FRONTIER 92,541.91
FRY, FRANCES 2,100.00
FUTURE HORIZONS, INC 1,760.00
GALETON 1,539.65
GALLAHER, VICKI 601.00
GALLS 928.92
GC SALES 18,225.00
GILKERSON, KENT 4,039.95
GILLESPIE’S FLOWERS 1,219.00
GLOBAL INDUSTRIAL 2,940.30
GLOBAL RECOVERY SERVICES 4,480.91
GOPHER 17,946.79
GORDON N. STOWE & ASSOC. 792.00
GRAINGER, W.W. INC. 9,000.73
GRAVES, GRETCHEN 525.00
GREAT BOOKS FOUNDATION (THE) 437.51
GREATER GREENBRIER CHAMBER 675.00
GREENBRIER CHEVROLET 984.11
GREENBRIER CO. TRAINING CTR 1,300.00
GREENBRIER COUNTY CONVENTION 480.00
GREENBRIER COUNTY HEAD START 7,193.50
GREENBRIER COUNTY LANDFILL 259.01
GREENBRIER COUNTY SHERIFF’S 40,060.00
GREENBRIER COUNTY TRAINING 386.00
GREENBRIER EAST HIGH SCHOOL 21,602.00
GREENBRIER FORD 1,525.71
GREENBRIER GLASS 252.47
GREENBRIER MOTOR CO.,INC. 1,923.11
GREENBRIER PRINTING 2,455.95
GREENBRIER TECHNOLOGIES, INC 28,384.90
GREENBRIER VALLEY DREAMSCAPES $ 3,373.00
GREENBRIER VALLEY SOLID WASTE 68,594.11
GREENBRIER VALLEY THEATRE 12,279.95
GREENBRIER VALLEY PHYSICAL 4,500.00
GREENBRIER WEST HIGH SCHOOL 7,749.95
GROTH MUSIC 517.79
GUARDIAN NETWORK SOL 6,900.00
H&R FARM SUPPLY 23,439.06
HAJOCA CORPORATION 43,138.90
HALL, AMY B. 478.77
HALL, CHERI 510.36
HALL, EMILY 370.00
HAMPTON INN 870.40
HANNA, NANCY 1,268.25
HANNA, WOODY 480.00
HARCOURT OUTLINES, INC 1,316.65
HARDWOOD STORE OF NC (THE) 2,261.41
HARVEST EQUIPMENT COMPANY 16,294.36
HARVEY AIR BALANCING CO 8,392.00
HATHAWAY PAPER 30,164.65
HEALTH EDCO 2,555.40
HEALTHCARE FINANCIAL SERVICES 873.40
HEALTHSMART CASUALTY CLAIM 1,300.00
HEIDISONGS 415.95
HELPING HANDS PEDIATRIC 1,344.00
HELVEY, RONALD 272.28
HERFF JONES, INC. 4,005.85
HERITAGE EQUIPMENT, INC 95,773.43
HERITAGE LEASE & RENTAL, INC 458,150.00
HERITAGE-CRYSTAL CLEAN, LLC 12,487.00
HERSHEY PARK GS 1,198.00
HERTZ FURNITURE SYSTEMS 1,674.00
HESSLER, CORY 500.00
HIGHWATER CLAYS 4,358.58
HILEMAN, MOLLY 261.71
HILL AND HOLLER 5,074.00
HILL MANUFACTURING 5,457.53
HOLIDAY INN 1,287.00
HOLLAND, MYRTLE 500.00
HOLLIDAY, ANGELA 1,978.79
HOLLIDAY, MICHAEL 1,124.40
HONAKER, CARRIE 475.63
HORNOR AND HARRISON 617.73
HOSA-FUTURE HEALTH 306.00
HUBERT COMPANY 3,875.99
HUDNALL WILDLIFE SERVICES 4,075.00
HUDNALL, MYRNA 1,227.32
HUFFMAN, DAWN 613.53
HULMES, SHERYL 526.57
HYATT REGENCY OC 516.60
HYDROTEX PARTNERS, LTD 758.44
IN TUNE PARTNERS 315.00
INDO BOARD BALTRN 13,402.20
INFOBASE LEARNING 6,955.00
INJOY 306.92
INSIGHT MEDIA 538.48
INSTITUTE FOR EDUCATIONAL 1,190.00
INTERNATIONAL SOCIETY FOR 7,731.00
INTERSTATE BATTERIES 2,156.38
IPARAIGMS, LLC 2,100.00
ITSAVVY 3,617.81
J.W. PEPPER 3,031.17
JAGUAR EDUCATIONAL 1,745.86
JAMES & LAW COMPANY 40,390.11
JANKPAK, INC 1,139.25
JEFFREY HELLEMS TRUCKING, INC 1,890.42
JENSEN LEARNING 1,550.00
JIM GLASS FENCING COMPANY 9,888.32
JIM’S MUSIC CENTER 860.00
JOHANS, JASON 1,529.08
JOHNNY’S SELECT SEEDS 904.40
JOHNS HOPKINS UNIVERSITY 1,000.00
JONES AND BARTLETT, LLC 2,250.00
JONES SCHOOL SUPPLY CO 1,710.74
JUNIOR LIBRARY GUILD 987.00
JUSTICE, ERIN 257.94
K-LOG 3,540.87
K-MART 981.63
KADEL, SUSAN 870.38
KANSAS CITY DOWNTOWN 1,877.76
Continued on next page
Expenditures continued from previous page
KAPLAN SCHOOL SUPPLY $ 9,610.43
KARDWELL INTERNATIONAL, INC. 441.00
KATO CORP 3,053.45
KING, LINDA 1,046.43
KINGERY, BEVERLY 5,600.00
KINGMOR SUPPLY INC. 39,305.20
KINGS TIRE SERVICE 42,595.78
KNOWBUDDY RESOURCES 893.96
KRAMER 2,025.00
KRESSLEY, STEPHEN J. 13,764.97
KROGER (RAINELLE) 10,340.13
KRYSTYNAK, MELISSA 434.78
KUPRIN, DAN 897.84
KURTZ BROS. 2,476.47
KUTA SOFTWARE 491.00
LAB CORP 3,408.00
LAKESHORE BASICS & BEYOND 1,506.10
LAKESHORE LEARNING MAT 11,755.76
LAKEVIEW RESORT & CONF CENTER 582.95
LEE, AUTUMN 1,227.87
LEE, JEFF 336.71
LEGAL SHIELD 24,334.60
LEMONS, MATTHEW 6,162.00
LEWIS, PAMELA R. 2,178.02
LEWISBURG ELEMENTARY SCHOOL 7,620.84
LEWISBURG OFFICE EQUIPMENT INC 68,808.04
LEWISBURG, CITY OF 52,414.27
LIBERTY DISTRIBUTORS 44,098.00
LILLY, WESLEY 532.82
LITTLE CAESAR’S 450.00
LIVESAY SPECIALIZED CONSULTING 21,600.00
LOCKHART, JOSIE 704.16
LONG, JERRY 560.15
LOOKOUT BOOKS 563.96
LOVELACE, KASIE 408.35
LOWE’S 26,822.77
LRP PUBLICATIONS 7,387.35
LUCAS, JUDITH F., M.A. 53,633.00
LUSK DISPOSAL SERVICE, INC 11,921.05
M & S CONSULTING 4,740.00
MABSCOTT SUPPLY COMPANY 4,201.13
MACGILL 725.90
MAGIC MART (RAINELLE) 9,512.03
MAKER BOT INDUSTRIES, LLC 8,628.86
MARENECK, CARLI 400.00
MARLINTON DIXIE CHOPPER 1,184.46
MARRIOTT HOTELS & RESORTS 440.08
MARSHALL MEMO (THE) 400.00
MARSHALL UNIVERSITY 57,320.00
MARTIN & JONES, INC. 265.31
MASON & BARRY 36,999.70
MASTER TEACHER 1,313.83
MATSMATSMATS.COM 710.00
MAYCO COLORS 729.31
MAYER-JOHNSON COMPANY 508.20
MCCALL, DEBRA E. 420.39
MCCLINTIC, DEBBIE 1,017.37
MCCLUNG, JENNIFER 625.35
MCCLURE, DAVID A. 1,110.57
MCCOY, MEGAN 430.55
MCCOY, PAULA B. 1,283.67
MCGRAW-HILL 9,659.22
MCGUIRE, PHOEBE 306.23
MCMILLION, KRISTEN M. 44,317.33
MCNEEL, ABIGAIL A. 10,307.49
MCNEEL, JAN 2,400.00
MCNEIL ROOFING, INC 29,940.65
MCQUAIN, ROBIN 272.06
MEDCOM TRAINING 2,282.80
MEDEXPRESS CORPORATE CARE 18,665.00
MENTORING MINDS 7,473.41
MERCER GLASS & MIRROR 5,079.00
MIDAMERICA BOOKS 1,017.16
MILLER, KOURTNEY 535.00
MITCHEM, JOSHUA 387.78
MITCHEM, WANDA SUE 343.14
MOBY MAX 2,795.95
MODA SEATING CORP 5,498.70
MOH CONTRACTING 6,420.00
MON POWER 788,044.29
MONROE WATCHMAN (THE) 288.00
MOORE MEDICAL CORPORATION 2,109.94
MORRISON, THOMAS 1,014.77
MOUNTAIN MEDIA, LLC 3,970.87
MOUNTAIN MKT BODY SHOP SUPPLY 475.96
MOUNTAINEER GAS COMPANY 68,474.66
MULLINS, STEPHANIE 4,326.51
MURAT, PATRICK 588.90
MUSIC EXPRESS MAGAZINE 1,055.00
MUSIC IN MOTION NO. 100 1,363.38
MUSIC THEATER INTERNATIONAL 597.00
MUSICIANS FRIEND INC. 779.99
MY PRECIOUS KID LLC 495.66
MYLES, HANNAH 378.31
NASCO 23,380.37
NATIONAL ASSOCIATION FOR PC 649.00
NATIONAL FFA ORGANIZATION 1,228.45
NATIONAL GEOGRAPHIC BEE 800.00
NATIONAL LEAGUE FOR NURSING 689.00
NATIONAL SAFETY COUNCIL 766.47
NATIONAL SCHOOL FORMS, INC 485.80
NATIONAL SCHOOL PRODUCTS 292.19
NEAL, VICKY 1,526.04
NEFF COMPANY 954.81
NEOLA, INC 1,842.38
NESTER, LAURA 299.18
NEW READERS PRESS 364.84
NEW RIVER CTC 6,300.00
NEWEGG.COM 10,216.82
NEWTECH SYSTEMS, INC 788.60
NICHOLAS CHRONICLE (THE) 338.79
NICKELL, TIMOTHY 8,139.00
NINE (9) SQUARE ITA 870.00
NORTH 219 SERVICE CENTER 3,187.50
NORTHERN GREENBRIER SPRINKLER 18,115.02
NORTHERN TOOL & EQUIPMENT CO 1,556.56
NSPRA 925.00
NUTTER, HEATHER 984.41
OEMPCWORLD.COM 694.96
OFFICE DEPOT 2,458.08
OFFICE MAX 6,981.70
OFFICE SUPPLY.COM 386.91
OGLEBAY 520.00
OHIO-WEST VIRGINIA YMCA 2,975.00
OLIVER DISTRIBUTING CO. 90,754.96
OLSON, JANE A. 1,321.00
OPEN BOOK 3,561.65
OPRYLAND RESORT & CC 2,890.29
ORIENTAL TRADING CO. 4,967.86
OSBORNE’S SEPTIC & DRAIN 700.00
OVERDRIVE 2,000.00
OWENS, JEFFREY 345.08
PACKARD, RICHARD E. (JR) 264.50
PAITSEL, GERALDINE 252.00
PARENT INSTITUTE 1,262.85
PARTS & MORE, INC. 12,682.50
PARTSTOCK COMPUTER SOLUTIONS 872.00
PASS ASSURED 1,794.00
PBS DISTRIBUTION 661.69
PC & MAC EXCHANGE 56,123.00
PC MALL.GOV 23,280.00
PEARSON 6,713.52
PEARSON/PRENTICE HALL 561.47
PEDIATRIC PHYSICAL THERAPY 1,330.00
PERMA-BOUND 3,471.40
PETER PUGGER MFG, INC 3,704.00
PHONAK, LLC 1,906.76
PICKENPAUGH, DAREL 369.06
PIERCY, BRIAN $ 400.40
PITNEY BOWES 1,350.50
PITSCO EDUCATION 1,360.86
PLAK SMACKER 618.32
PLANK ROAD PUBLISHING 1,852.03
PLAY WITH A PURPOSE 760.50
PMI LUBRICANTS – AW 5,519.95
POCAHONTAS TIMES 321.30
POMEROY COMPUTER RESOURCES 98,478.57
POMEROY IT SOLUTIONS 140,232.00
POPPLERS MUSIC INC. 330.80
POSITIVE PROMOTIONS 6,340.03
POST NET 15,036.44
POWELL, INC. 4,240.36
PRECISION SERVICES, INC. 4,320.91
PRESTWICK HOUSE INC 277.71
PRINTFECTION 412.19
PRO-ED 261.80
PROFESSIONAL MARKETING ASSOC 342.37
PROFESSIONAL SEC SER 11,009.70
PROJECT LEAD THE WAY, INC 4,442.00
PROXIMITY LEARNING 800.00
PUBLIC SERVICES EDUCATIONAL 765.00
PUFFENBARGER, THOMAS 450.00
PYNE, JESSICA 1,080.53
QUALITY INN 400.00
QUAVER MUSIC 1,790.00
QUEST USA TOURS 2,398.00
QUICK, CYNTHIA 358.81
QUILL CORPORATION 107,070.21
R. C. RESTORATION & REPAIR 10,550.60
R. D. WILSON 5,756.00
R. B.S. I NC. 1,513.70
RADFORD AND RADFORD, INC. 81,683.00
RAINELLE APPLIANCE COMPANY 313.00
RAINELLE ELEMENTARY SCHOOL 3,810.42
RAINELLE MEDICAL CENTER 1,980.00
RAINELLE PUBLIC LIBRARY 4,584.00
RAINELLE WATER DEPT. 4,764.10
RAYMOND GEDDES & COMPANY, INC. 1,066.58
REALLY GOOD STUFF, INC 13,060.54
RELIABLE OFFICE SUPPLIES 914.66
RELIANT DRUG TEST SOLUTIONS 1,660.00
RENAISSANCE HOTELS 3,151.80
RENAISSANCE LEARNING, INC. 20,029.50
RESA I 900.00
RESA IV 60,537.12
RESOURCES FOR EDUCATORS, INC. 428.00
RICHARDSON, SAMANTHA 867.60
RICHWOOD HIGH SCHOOL ART 1,100.00
RICOH 29,544.39
RIFFE, JON 1,900.00
RIGHT RESPONSE, LLC 8,675.00
RISK MANAGEMENT SOLUTIONS 1,220.10
RIVERSIDE PUBLISHING CO. 1,491.96
ROBERT C. BYRD CLINIC 1,975.00
ROBERTSON, JARED 501.70
ROBO 3D 891.99
ROCHESTER 100, INC 1,051.85
ROCKY MOUNTAIN RAM 790.96
ROGUE FITNESS 600.96
RONCEVERTE ELEMENTARY SCHOOL 6,139.01
RONCEVERTE ICE & PRODUCE CO. 7,500.00
RONCEVERTE PUBLIC 4,584.00
ROOKER, SANDRA 843.09
ROSE, BRUCE 1,250.00
ROTH, CHRIS 1,863.06
RUPERT ELEMENTARY SCHOOL 3,175.35
RUPERT PUBLIC LIBRARY 4,584.00
S.J. NEATHAWK LUMBER 63,617.10
SALSBURY INDUSTRIES 1,210.43
SAN DIEGO SIGN CO 398.00
SAX ARTS & CRAFTS 518.14
SCHOLASTIC 1,558.28
SCHOLASTIC BOOK CLUBS 3,278.00
SCHOLASTIC CLR MAG 1,091.00
SCHOLASTIC EDUCATION 370.98
SCHOLASTIC INC. 5,522.69
SCHOLASTIC TEACHING RESOURCES 250.97
SCHOOL DATEBOOKS 1,381.63
SCHOOL DUDE.COM 3,795.00
SCHOOL FIX CATALOG 4,918.79
SCHOOL HEALTH CORPORATION 3,239.59
SCHOOL KIDS HEALTH CARE 530.28
SCHOOL MATE 6,028.15
SCHOOL NURSE SUPPLY, INC 1,276.33
SCHOOL OUTFITTERS 10,999.05
SCHOOL SPECIALTY (P CARD) 17,832.64
SCHOOLSIN 3,892.90
SCOTT FLOOR COMPANY, INC 7,800.00
SCRIPPS NAT’L SB 1,430.00
SCRIVENER-VASS, LINDA 62,425.84
SEARS 1,097.75
SEIJO, LINDSEY 6,235.14
SERENITY AWARDS & LASER DESIGN 317.00
SHAFER, JAMES R. 321.56
SHAPE AMER-CNV 490.00
SHAVER, PEGGY 646.34
SHAWVER, HILDA 1,551.00
SHERWIN WILLIAMS 5,150.54
SHIFLET, JULIA A. 1,682.89
SHIPE, CASSIE 2,814.20
SHOULDERS, MICHAEL D. 500.00
SHRED-IT USA LLC 1,726.58
SIENKIEWICZ, CHRIS 4,940.51
SIMMONS, DEVAN 321.20
SIMS, RANDY 399.82
SKATE PASS, LLC 11,760.00
SKYGROUP CLOSEOUTS 1,506.00
SMART HORIZONS 4,825.00
SMITH, NORA 2,021.10
SMOOT ELEMENTARY SCHOOL 1,693.52
SNAP ON DIAGNOSTICS 1,349.00
SNEDEGAR, LISA RENEE 17,850.00
SNOWSHOE MOUNTAIN RESORT 3,795.00
SOCIAL SECURITY ADMINISTRATION 3,479.52
SOCIAL STUDIES SCHOOL SERVICE 433.49
SOLUTION TREE 9,932.80
SOURCE 4 700.00
SOUTHERN REFRIGERATION 70,259.77
SPECIAL TOMATO 799.80
SPORTWIDE 454.76
SPORTY’S 953.40
STACY, LISA 1,217.75
STAGE ACCENTS 582.01
STAGING DIMENSIONS 491.00
STAPLES 4,782.31
STATE ELECTRIC (PURCHASE CD) 61,585.55
STATE FAIR OF WEST VIRGINIA 800.00
STATE FIRE MARSHAL’S OFFICE 775.00
STATE OF WEST VIRGINIA 7,100.00
STATE TAX DEPARTMENT 655.20
STATLER, AARON 1,305.00
STERICYCLE, INC 1,335.96
STONEWALL RESORT 432.64
STOP HEADQUARTERS 5,610.25
SUBSCRIPTION SERVICES OF AM. 334.74
SUDDENLINK 56,979.96
SUMMIT RACING EQP 390.97
SUNBURST DIGITAL 1,299.35
SUPER DUPER, INC. 2,610.12
SUPERIOR TEXT 11,628.80
SURE CLEAN 1,500.00
SWEETWATER SOUND, INC 3,015.54
SYNREVOICE TECHNOLOGIES INC 9,056.25
SYSCO FOOD SERVICES 1,169,942.71
T-N-T CUSTOM DESIGNS 362.00
T/TAS @ WKURF 1,840.00
TAMCO $ 21,684.24
TEACHER CREATED MATERIALS 3,088.11
TEACHER DIRECT 2,304.12
TEACHER’S DISCOVERY 1,808.97
TEACHERS’ RETIREMENT SYSTEM 1,790,685.04
TEACHING STRATEGIES, INC 6,741.98
TEACHSTONE TRAINING, LLC 390.24
TEED & ASSOCIATES, PLLC 11,000.00
TERRADON CORPORATION 1,320.00
TEXTBOOK WAREHOUSE 20,081.25
THE BAKERY 588.30
THE EDUCATION CENTER, INC. 1,099.00
THE LIBRARY STORE INC 2,992.31
THERAPRO 1,388.42
THOMPSON, CATHERINE 2,048.21
THRASHER GROUP, INC 14,000.00
THYSSENKRUPP ELEVATOR 33,462.58
TIGER DIRECT 2,991.87
TINCHER, CHRISTINA D. 83,819.47
TOLEDO P.E. SUPPLY CO. 5,835.33
TOSHIBA GOVERNMENT 15,333.69
TOTAL RECALL, INC 7,420.00
TOWN OF ALDERSON, INC. 12,622.84
TOWN OF QUINWOOD 525.00
TOWN OF RUPERT 10,176.50
TRACTOR SUPPLY 677.24
TRANE US, INC 29,641.89
TRAVIS RIDDLE 1,490.64
TRAVRES HOTEL 352.58
TREADWAY’S DIRT WORK 8,750.00
TREND ENTERPRISES INC 481.62
TRI-C PUBLICATIONS, INC. 1,955.00
TRI-COUNTY WHOLESALE 186,307.60
TRIARCO ARTS AND CRAFTS 2,793.32
TRIATHLON 6,500.00
TRIPLE A STORAGE 400.00
TRUE VALUE HOME CENTER 9,914.94
TRUSTY, APRIL 65,463.20
U.S. CELLULAR 33,008.90
U.S. SCHOOL SUPPLY INC. 859.60
ULINE 1,690.65
UNICOM ELECTRONICS 30,656.50
UNITED AIRLINES 713.20
UNITED ART & EDUCATION 275.13
UNITED DAIRY 230,336.92
UNITED LABORATORIES 21,588.86
UNITED RENTALS 16,666.11
UNITED STATES POSTAL SERVICE 20,000.00
US AIRWAYS 2,852.64
US GAMES 4,517.05
US TICKET, INC. 855.10
USI, INC. 337.99
VANCE, ANDREW 1,293.50
VANHOY, JAIME 1,672.26
VANHOY, JENNIFER 297.04
VARITRONICS 1,17 6.04
VAUGHAN, ERICA 1,336.43
VERNIER SOFTWARE 1,055.60
VERTICAL TRANSPORT CONSULTING 2,040.00
VESS, CHERYL D. 299.28
VEX ROBOTICS, INC 438.26
VIDEO CONTINUING EDUCATION 656.00
VIG SOLUTIONS, INC 10,948.50
VIRCO 12,883.44
VIRGINIA SAFARI PARK 504.85
VIRGINIAN REVIEW 277.32
VOYAGER SOPRIS LEARNING 11,887.65
WAL MART 10,272.44
WALCH PUBLISHING COMPANY 4,381.40
WALKER, BEN 356.06
WARDS NATURAL SCIENCE 353.92
WATERFRONT PLACE HOTEL 9,172.00
WEIKLE BROTHERS LUMBER CO 3,641.00
WENGER CORPORATION 1,617.00
WEST MUSIC 4,435.80
WEST VIRGINIA AHPERD 1,550.00
WEST VIRGINIA ASSOCIATION FOR 1,615.00
WEST VIRGINIA BUREAU OF 16,097.47
WEST VIRGINIA DAILY NEWS 5,696.01
WEST VIRGINIA DEP 1,200.00
WEST VIRGINIA GLASS CO., INC 2,850.00
WEST VIRGINIA RESEARCH CORP 33,682.92
WEST VIRGINIA SUPREME COURT 50,555.70
WEST VIRGINIA UNIVERSITY 3,409.00
WESTERN AUTO ASSOCIATE STORE 733.19
WESTERN BRANCH DIESEL INC. 7,709.42
WESTERN GREENBRIER DISPOSAL 33,279.10
WESTERN GREENBRIER MIDDLE 5,690.90
WHITACRE, PEGGY L. 375.00
WHITE DEBORAH 1,094.26
WHITE SULPHUR ELEMENTARY 4,445.49
WHITE SULPHUR MUNICIPAL 4,204.61
WHITE SULPHUR SPRINGS 4,584.00
WHITING-JAMISON OIL CO 604,323.19
WHITLOW, CASEY 369.12
WHITMAN EXTERMINATING COMPANY 8,890.00
WICKLINE, ANDREA 382.15
WICKLINE, PAULA 577.71
WILLIAMS, JILL 3,924.00
WILLIAMSBURG COMMUNITY 500.00
WILSON BROS 30,171.26
WINGATE BY WYNDHAM 1,819.90
WITTFITT LLC 480.00
WOLFE, NICOLE 474.05
WOOD MIZER PRODUCTS 430.05
WOOD, NANCY 516.96
WOODBURN PRESS, LTD. 828.18
WOODWORKERS SUPPLY 2,528.90
WORK FORCE WEST VIRGINIA 2,685.00
WORKMAN AMBER 329.80
WORKMAN, DAVID C. 879.47
WORLDWIDE EQUIPMENT 1,400.02
WORLDWIDE INTERACTIVE NETWORK 3,000.00
WORTHINGTON DIRECT 6,393.08
WRIGHT EXPRESS 4,646.36
WRITE STEPS, LLC 350.00
WV AATF NATIONAL 330.00
WV ASSOCIATION SCHOOL FACILITY 550.00
WV AUTISM TRAINING CENTER 500.00
WV CENTER FOR PROFESSIONAL 830.00
WV DANCE COMPANY 3,750.00
WV DEPT. OF AGRICULTURE 31,966.82
WV DIVISION OF LABOR 400.00
WV FCCLA 1,735.00
WV HEAD START ASSOCIATION 2,330.00
WV HOSA 1,395.00
WV MUNICIPAL BOND COMMISSION 4,103,917.24
WV SCHOOL BOARDS ASSOCIATION 6,074.00
WV SCHOOLS FOR THE DEAF AND 600.00
WV STATE AUDITOR 1,040.00
WV STATE BOARD OF 203,776.00
WV-CAN 450.00
WVASA 950.00
WVASA SEMINAR 750.00
WVASBO 965.00
WVNET 2,030.00
WVPEIA 477,960.41
WVRA REGISTRATION 600.00
WVSHA 1,125.00
WVSOM 400.00
WYKLE, SHANNON 2,518.78
XEROX CORPORATION 15,450.72
XPEDX 33,343.51
YATES, THOMAS “DUSTY” 757.05
YOUNG’S INSTITUTIONAL 1,491.40
ZAHURANEC, VALERIE 1,099.47
ZEECRAFT TECH 1,025.00
41MPRINT 1,591.98