Legal
1005
CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES FOR PUBLICATION
FOR THE FISCAL ENDED JUNE 30, 2016
Salaries expenditures:
Board officials:
David Mullins, President $ 4,000
David Pierson, Vice President 3,840
Beth Cerone 4,000
Morgan Triplett 4,000
Cheryl White 3,520
Superintendent 94,986
Total salaries paid to other professional personnel 8,280,380
Total salaries paid to service personnel 3,053,380
Total salaries paid to students for work performed 880
Total salary expenditures $ 11,448,515
Non-salary expenditures:
Expenditures paid in excess of two hundred fifty dollars ($250):
(List the name of each firm, corporation and person to whom more than two
hundred fifty dollars ($250) in the aggregate from all funds was paid during the
fiscal year, together with the aggregate amount paid and the purpose for which
paid.)
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 9,667,707
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 19,366
Total accrued expenditures, refunds, and other non-cash transactions –
Total non-salary expenditures 9,687,073
Total expenditures per financial statements $ 21,135,588
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
Does not reflect GASB 68 adjustments.
JUNE 30, 2016
Governmental
Activites
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $ 2,583,367
Investments –
Prepaid expenses 47,259
Taxes receivable, net of allowance for uncollectible taxes 176,764
Food services receivable 5,771
Other receivables 36,665
Deferred Charges – issuance costs –
Due from other governments:
State aid receivable 115,743
PEIA allocation receivable 293,662
Reimbursements receivable 585,171
Capital Assets:
Land 1,303,886
Buildings and improvements 26,817,088
Land Improvements 1,103,956
Furniture and equipment 2,199,713
Vehicles 3,634,953
Construction in process –
Less accumulated depreciation (14,218,231)
Total capital assets, net of depreciation 20,841,365
Total assets $ 24,676,767
Deferred outflows:
Total deferred outflows 146,245
Total assets and deferred outflows $ 24,823,012
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities $ 1,714,370
PEIA premiums payable 366,726
Other liabilities –
Compensated absences –
Accounts payable 174,757
OPEB liability 1,010,562
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 135,249
Accrued Interest –
Due beyond one year:
Bonds, capital leases, and contracts 1,948,962
Net Pension Liability- Proportionate share 897,341
Total liabilities 6,247,967
Deferred inflows:
Total deferred Inflows 764,321
Total liabilities and deferred inflows 7,012,321
Net Position:
Invested in capital assets 18,757,154
Restricted for:
Special projects 875,789
Excess levy –
Capital projects –
Unrestricted (1,822,252)
Total net position $ 17,810,091
The accompanying notes are an integral part of these financial statements, However to conserve space they are not included in the publication but are available for review at the Board office.
CLAY COUNTY BOARD OF EDUCATION
BALANCE SHEET· GOVERNMENTAL FUNDS
JUNE 30, 2016
General
Current Special
Expense Revenue Total
Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $ 2,583,367 $ – $ 2,583,367
Investments – – –
Prepaid expenses 47,259 – 47,259
Taxes receivable, net 167,764 – 167,764
Food service receivable, net 5,771 – 5,771
Other receivables 36,665 – 36,665
Due from other governments:
State aid receivable 115,743 – 115,743
PEIA allocation receivable 293,662 – 293,662
Reimbursements receivable 58,224 526,947 585,171
Due from other funds – 370,111 370,111
Deferred outflows:
Deferred outflows – – –
Total assets and deferred outflows $ 3,302,684 $ 902,829 $ 4,205,513
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabllltles:
Salaries payable and related payroll liabilities $ 1,714,370 $ – $ 1,714,370
PEIA premiums payable 366,726 – 366,726
Other liabilities – – –
Accounts payable 149,103 25,654 174,757
OPEB liability 1,010,562 – 1,010,562
Due to other funds 370,111 – 370,111
Deferred Inflows:
Deferred inflows 171,262 1,386 172,648
Total liabilities and deferred Inflows 3,782,134 27,040 3,809,174
Fund Balances:
Nonspendabie 47,259 – 47,259
Restricted – 875,789 875,789
Committed – – –
Assigned – – –
Unassigned (526,709) – (526,709)
Total fund balances (479,450) 875,789 396,339
TOTAL LIABILITIES, DEFERRED INFLOWS
AND FUND BALANCES $ 3,302,684 $ 902,829 $ 4,205,513
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Does not reflect GASB 68 adjustments.
YEAR ENDED JUNE 30, 2016
Program Revenues Net (Expense),
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Position
Functions Expenses Services Contributions Contributions Governmental Activities
Governmental activities:
Instruction $ 12,833,878 $ 143,132 $ 1,671,159 $ – $ (10,239,436)
Supporting services:
Students 856,005 10,168 121,532 – (724,305)
Instructional staff 953,354 11,308 135,162 – (806,884)
District administration 429,586 5,108 61,050 – (363,428)
School administration 1,179,238 13,993 167,249 – (997,996)
Business services 282,761 3,350 40,037 – (239,374)
Operation and maintenance of facilities 2,004,978 23,804 284,522 – (1,696,652)
Student transportation 2,248,227 26,702 323,790 – (1,897,735)
Food services 1,732,705 – 1,654,811 – (77,894)
Community services – – – – –
Interest on long-term debt 93,297 – – – (93,297)
Total governmental activities $ 21,833,878 $ 237,565 $ 4,459,312 $ – $ (17,137,001)
General revenues:
Property taxes 2,415,725
Unrestricted state aid 14,519,297
Unrestricted investment earnings 3,702
Unrestricted grants and contributions –
Gain (loss) on sale of assets –
Extraordinary item: Other post employment benefit credit –
Transfers in (36,076)
Transfers (out) 36,076
Total general revenues, other items and transfers 16,938,724
Change in net position (198,277)
Net position – beginning 18,008,968
Net position – ending $ 17,810,691
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET- GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
Does not reflect GASB 68 adjustments.
JUNE 30, 2016
Total governmental fund balance $ 396,339
Amounts reported for governmental activities in the statement of net position differ due to:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported
in the fund balance sheet 20,841,365
Deferred charges are not reported in the funds –
Property taxes receivable, food service billings receivable, and Medicaid receivables 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 fund
balance sheet. 172,648
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 146,245
Deferred inflows of resources related to pensions (764,354)
Certain bond costs are deferred and amortized over the life of the bond.
Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported
in the funds.
Bonds payable –
Accrued interest on bonds –
Capital lease payable (2,084,211)
Compensated absences –
Net pension liability – proportionate share (897,341)
Net position of governmental activities $ 17,810,691
Continued on next page
BOE Statement continued from previous page
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES· GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2016
General
Current Special
Expense Revenue Total
Fund Fund Governmental
Revenues:
Property taxes $ 2,377,937 $ – $ 2,377,937
Other Local sources 134,883 36,852 171,735
State sources 14,318,838 1,624,484 15,943,322
Federal sources 106,384 3,075,574 3,181,958
Miscellaneous sources 33,263 – 33,263
Total revenues 16,971,305 4,736,910 21,708,215
Expenditures:
Instruction 9,597,101 1,896,412 11,493,513
Supporting services:
Students 781,261 34,960 816,221
Instructional staff 61,977 847,069 909,046
Central administration 409,620 – 409,620
School administration 1,111,064 226 1,111,290
Business 282,761 – 282,761
Operation and maintenance of facilities 1,915,664 1,374 1,917,038
Student transportation 2,120,657 199,817 2,320,474
Food services 69,096 1,583,079 1,652,175
Community services – – –
Capital outlay – – –
Debt service:
Principal retirement 130,153 – 130,153
interest and fiscal charges 93,297 – 93,297
Total expenditures 16,572,651 4,562,937 21,135,588
Excess (deficiency) of revenues over
expenditures 398,654 173,973 572,627
Other financing sources (uses): 93,297
Transfers in 23,611 12,465 36,076
Proceeds from sale of assets
Transfers (out) (12,465) (23,611) (36,076)
Total other financing sources (uses) 11,146 (11,146) –
Net change in fund balances 409,800 162,827 572,627
Fund balances – beginning (889,250) 712,962 (176,288)
Restatement of fund balance – – –
Fund balances – beginning, as restated (889,250) 712,962 (176,288)
Fund balances -ending $ (479,450) $ 875,789 $ 396,339
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Does not reflect GASB 68 adjustments.
YEAR ENDED JUNE 30, 2016
Amounts reported for governmental activities in the statement of
activities are different due to:
Net change in fund balances – total governmental funds $ 572,627
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of those assets
is allocated over their estimated useful lives and reported as
depreciation expense. The effect on net position is the amount by
which capital outlays exceed depreciation in the current period.
Depreciation expense (1,019,294)
Capital outlays 190,851
Revenues in the Statement of Activities that do not provide current
financial resources are not reported as revenues in the funds, rather
they are reported as deferred inflows. (72,614)
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. 130,153
Differences in the cost and accumulated depreciation on disposed
capital assets are reported as a loss and reduction in net position in
the statement of activities.
Cost of assets disposed –
Accumulated depreciation of assets disposed –
Amortization of bond issuance costs are reported in the statement
of activities, but do not require the use of current financial resources
and, therefore, are not reported as expenditures in government funds. –
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 –
Cost of benefits earned net of employee contributions
Accrued interest is required to be reported as a liability in the
statement of net position of the district wide financial statements.
The following represents the change in accrued interest receivable
for the year. –
Change in net position of governmental activities $ (198,277)
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION –
FIDUCIARY FUNDS
JUNE 30, 2016
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents $ 326,701
Receivables –
Total assets $ 326,701
LIABILITIES
Accounts payable & accrued liabilities $ –
Due to other funds 326,701
Total liabilities $ 326,701
See Notes to Financial Statements
Vendors Paid More Then $250
From July 1, 2015 to June 30,2016
Vendor Vendor Total
Number Name Payments
12 AARON’S BUSINESS SOLUTIONS $ 1,210.00
1854 AC SUPPLY 2,135.28
142 ACCURATE LABEL DESIGNS 262.95
352 ADVANCE EDUCATION 1,600.00
366 AEROBICS AND FITNESS ASSOC 3,318.40
95100 AFLAC 1,208.04
96350 AFT-CLAY COUNTY 30,613.80
95112 AIR MED CARE NETWORK 1,950.00
439 AIRGAS MID AMERICA 2,966.96
543 ALLIANCE PUBLISH & MARKETING 1,710.37
625 ALPHA MECHANICAL SERVICES 49,273.75
11987 AMANDA HOLLEY 433.50
95125 AMERICAN FIDELITY ASSURANCE 97,246.25
95425 AMERICAN GENERAL LIFE INS 401.00
95150 AMERICAN GENERAL LIFE INS CO 1,106.40
28890 ANDREW VANCE 1,113.00
357 AP PROGRAM 4,491.00
1062 APPALACHIAN OFFICE PRODUCTS 2,733.77
1075 APPALACHIAN POWER 30,093.17
1112 APPALACHIAN SIGNALS & PRODUCTS 1,985.85
1125 APPALACHIAN TIRE PRODUCTS INC 16,955.24
1175 APPLE EDUCATION 19,485.55
369 APPLIED EDUCATIONAL SYSTEMS 2,500.00
1369 AT&T 987.24
1370 AT&T MOBILITY 1,442.39
1430 AUDIOLOGY & HEARING AID SERVICE 715.00
1433 AUSSIE POUCH COMPANY 788.40
1540 AXYS PROJECTS 1,053.00
1672 BARNES & NOBLE 3,210.00
6660 BENJAMIN DOVER 8,665.00
12225 BETH HUBBARD 450.00
2927 BEVERLY BURDETTE 404.08
2022 BIG OTTER ELEMENTARY 3,200.00
2127 BLACK DIAMOND POWER COMPANY 217,236.86
2305 BOGGS EXCAVATING 480.00
2400 BOWLES RICE MCDAVID GRAFF & 2,211.92
99850 BRICKSTREET INSURANCE 133,488.00
50305 BROOKE JONES 909.50
2925 BULLARD’S EXXON SERVICE 5,356.51
93950 BUREAU FOR CHILD SUPPORT ENFOR 6,556.08
3260 CAMBIUM LEARNING SPORIS 1,755.00
3280 CAMEL TECHNOLOGIES, LLC 2,366.88
6515 CAMEO DENTON 769.00
1646 CARD SERVICES CENTER 34,168.63
2733 CAROL BROWN 750.50
3525 CAROLINA SCIENCE 1,129.87
22887 CAROLYN ROGERS 13,518.79
375 CARRIER MID-ATLANTIC 7,714.02
3725 CASTO TECHNICAL SERVICES INC 1,622.25
1376 CATHY ATHA 434.00
3760 CC SAFETY SUPPLY 3,871.28
4162 CHARLESTON FILTER SERVICE INC 11,256.50
4270 CHEMSEARCH 5,290.84
4314 CHILDREN’S HEALTH MARKET 43,621.50
4422 CINTAS CORPORATION #525 8,904.18
4462 CIT TECHNOLOGY FIN SVC INC 887.67
4532 CLASSROOM DIRECT 542.37
4525 CLAY AUTO 12,436.79
99150 CLAY COUNTY BANK 5,283,665.62
4565 CLAY COUNTY COMMISSION 21,485.39
4575 CLAY COUNTY FREE PRESS 1,784.14
4600 CLAY COUNTY HEALTH DEPT 2,500.00
4625 CLAY COUNTY HIGH SCHOOL 42,445.05
4650 CLAY COUNTY LIBRARY 60,550.25
4850 CLAY COUNTY MIDDLE SCHOOL 23,018.30
4687 CLAY COUNTY PUBLIC SVC DIST 6,592.79
4700 CLAY ELEMENTARY SCHOOL 7,400.00
4712 CLAY EWELL EDUCATIONAL SVC 385.00
4725 CLAY FARM BUREAU COOPERATIVE 12,295.23
4824 CLAY IGA 492.46
4825 CLAY LUMBER LLC 3,389.27
4875 CLAY MUNICIPAL WATER WORKS 38,611.18
4910 CLAY RURAL MEDICAL CLINIC PLLC 335.00
512 9 COLE TRUCK PARTS INC 6,747.63
5154 COLT PLUMBING COMPANY 1,175.46
5253 COMPUTERS PLUS 4,596.20
95200 CONSECO HEALTH INSURANCE CO 28,903.20
96000 CONSL PUBLIC RETIREMENT BOARD 5,303.25
5431 COUNCIL FOR EXCEPT CHILDREN 1,376.48
5437 COUNTRY SHORT STOP 1,958.86
5775 CUNNINGHAM MOTORS INC 13,427.39
4081 CYNTHIA CHAMBERLIN 19,507.50
20947 DAVID PIERSON 298.00
26050 DAVID STEPHENSON 474.00
6437 DELTA COMMUNICATIONS 436.00
6626 DOMINION HOPE 3,344.59
6636 DOT ONE-THREE VISION SERVICES 9,100.00
99675 DSRS 4,390.87
6845 EARTHGRAINS COMPANY 16,699.09
6975 ECOLAB 6,336.38
Vendor Vendor Total
Number Name Payments
7350 EHRLICH 8,649.60
7375 ELECTRIC MOTOR SERVICE 1,060.93
7387 ELECTRONIC COMMUNICATIONS 6,590.18
7400 ELECTRONIC SPECIALTY CO 11,245.08
7592 ENABLING DEVICES 592.80
6834 ERLEWINE CONCRETE COMPANY 480.00
7695 EXAMINATION MANAGEMENT SVC 1,174.00
7833 FASTENAL 2,678.40
8125 FLAGHOUSE 470.91
8138 FLAGS AND BANNERS.COM 547.69
8675 FROG POND PRINTERY 2,359.00
8859 GALETON 1,229.58
9137 GAYLORD OPRYLAND HOTEL 881.28
5828 GIBSON’S 4,595.05
9825 GOLDFARB ELECTRIC SUPPLY CO 15,472.88
30300 GOLDIE WOODS 16,323.05
10100 GRAINGER 2,861.38
2245 GRANVEL BOGGS 1,009.75
16950 GREG MERRITT 1,000.00
10437 GRIMES SEEDS 5,775.85
10555 GYM CLOSET 351.81
29850 H E WHITE ELEMENTARY 1,850.50
10625 HAJOCA CORP 558.19
10959 HARDMAN’S 1,889.49
11050 HARRIS OIL COMPANY INC 179,776.47
12137 HEALTH RESEARCH SYSTEMS 3,212.70
11287 HEIDISONGS.COM 354.48
11400 HERFF JONES,INC. 1,226.89
11407 HERITAGE BUS SALES 210,768.85
11406 HERITAGE TRUCK CENTERS 10,187.62
11625 HOBY REGISTRATION 545.00
11900 HOLCOMB SANITATION SERVICE 2,700.00
11910 HOLCOMB SEPTIC SYSTEMS 2,327.50
11955 HOLIDAY INN CIVIC CENTER 987.09
95450 HORACE MANN LIFE INSURANCE CO 101,441.37
12200 HOUGHTON MIFFLIN 8,800.00
10978 HSC 1,506.38
12528 IKE WALKER ORGANIZATION 1,080.00
95487 ING 4,825.00
12662 INSTITUTE FOR EDUC LEADERSHIP 2,057.00
12675 INTERNAL REVENUE SERVICE 2,144.88
12775 INTERSTATE BATTERY SYSTEM OF 455.80
12825 INTERSTATE RADIATOR CO 294.00
12850 IRS 2,662.87
99125 IRS 2,904,458.94
20650 J W PEPPER AND SONS INC 3,469.23
12962 JB ELECTRIC 3,500.00
13712 JEANETTA KEEN 301.60
6815 JENNIFER DUFFIELD 409.30
13600 KANAWHA COUNTY SCHOOLS 68,084.89
13610 KANAWHA PIANO GALLERY LLC 876.73
21000 KARLA PIERSON 14,561.79
2269 KATHY BOGGS 14,500.52
13607 KCEAA 435.00
31879 KELLEY YOUNG 325.50
13850 KERR’S MUSIC WORLD INC 2,590.55
11787 KERRI HOLCOMB 21,892.50
13861 KIMBALL MIDWEST 4,877.73
18143 KIMBERLY MULLINS 14,701.73
14000 KING TRUCKING & WRECKER 1,972.00
14450 LAKESHORE CO 1,704.41
29750 LEAWANDA WHALING 14,637.03
27018 LEE OR PHYLLIS TANNER 738.50
23708 LINDSAY SCHOOLCRAFT 630.26
15600 LIZEMORES ELEMENTARY 1,800.00
15712 LOWES 2,026.11
8857 LUKE GALLAGHER 2,015.88
24747 LUTE SUPPLY 312.89
15762 MABSCOTT WELDING SUPPLY 3,097.27
15852 MAGNET STREET 308.61
27657 MARGARET THOMAS 899.50
1850 MARICELE BELT 638.00
16000 MARRIOTT CHARLESTON 400.00
16075 MARSHALL UNIVERSITY 658.00
16115 MASON AND BERRY 907.96
95600 MASSACHUSETTS MUTUAL LIFE INS 500.00
16816 MEDIAX 4,700.00
17587 MELANIE MOORE 387.00
22077 MICHELLE RAMSEY 284.00
17173 MID OHIO VALLEY GROWERS ASSOC 1,077.25
17337 MOBY MAX 996.00
17450 MOMAR 2,011.70
17465 MON POWER 109,490.91
18042 MOUNTAIN STATE ELEVATOR 500.00
18043 MOUNTAIN STATE EQUIPMENT 5,800.00
18046 MOUNTAIN STATE TRUCK PARTS 3,022.59
18047 MOUNTAIN VENDING INC 1,861.75
17975 MOUNTAINEER DISTRIBUTORS, LLC 398.03
18025 MOUNTAINEER GAS COMPANY 48,846.17
25390 MUSICIAN’S FRIEND 399.99
18550 NASCO 439.94
18900 NATIONAL POOL AND EQUIPMENT CO 4,158.00
Vendor Vendor Total
Number Name Payments
47 NATIONAL SEATING & MOBILITY 1,351.35
19315 NICHOLAS PRINTING 1,410.94
19831 OFFICE DEPOT 336.61
19875 OFFICE OF THE STATE FIRE 300.00
19891 OFFICE SUPPLY 337.88
20050 ORACLE ELEVATOR 11,648.49
11385 OSCAR HENRY 1,503.00
20320 PARENT INSTITUTE 752.40
20365 PARTS & MORE INC 803.65
20425 PASCO 948.00
20548 PEARSON 6,395.89
20640 PENNINGTON AUTO SUPPLY 403.32
94163 PERFORMANCE RECOVERY 1,387.40
20750 PERMA-BOUND INC 427.03
20757 PESI 321.89
6640 PHILLIPS SUPPLY 1,377.30
20959 PIERSON TECHNICAL SVC 585.54
21019 PIONEER DRAMA SERVICE INC 445.20
95525 PIONEER FEDERAL CREDIT UNION 186,134.76
21025 PITNEY BOWES 6,637.56
21030 PITNEY BOWES 3,230.25
21100 PLUMBMASTER, INC. 5,562.38
21128 POMEROY COMPUTER RESOURCES 1,083.00
21131 POMEROY IT SOLUTIONS 92,122.90
21182 POWELL INCORPORATED 3,927.00
95700 PRE-PAID LEGAL SERVICES INS 6,784.90
21250 PRECISION SERVICES 1,486.35
4880 PRIMARY CARE SYSTEMS INC 2,633.00
21669 PSAT/NMSQT 1,140.00
21709 PURITY CHEMICALS 2,737.38
21756 QUALITY BODY SHOP 4,856.40
21763 QUALITY INN 1,509.44
21775 QUEEN SHOALS PSD 3,061.08
21875 QUILL CORP 4,834.24
21903 R E MICHEL COMPANY INC 1,534.77
21987 RALIEGH MINING SUPPLY 661.98
10706 RANDY HALL 3,000.00
8918 RAYMOND GASKILL 720.00
9200 RAYMOND GEDDES & COMPANY INC 393.80
22345 RE MICHEL COMPANY INC 8,825.47
22277 REALLY GOOD STUFF INC 3,765.84
22282 REASONING MIND 32,694.00
22085 REBECCA RAMSEY 612.36
12131 RENEA HOWELL 386.50
22400 RESA III 30,575.13
99550 RETIREE HEALTH BENEFIT TRUST 125,396.20
22469 REXROAD SUPPLY 2,924.01
22500 RICHMORR & ASSOCIATES 11,638.87
22512 RICOH OF AMERICA 6,743.71
14044 RISEN LORD CATHOLIC CHURCH 1,000.00
22650 RITECH INDUSTRIAL PRODUCTS 945.00
23500 ROBIN SANTIAGO 1,703.50
22806 ROCHESTER 100 INC 373.75
22975 ROTO-ROOTER 1,025.00
23047 RSP FIRE PROTECTION & EQUIP 10,917.00
23575 SAX ARTS & CRAFTS INC 496.81
23615 SCHAEFFER’S 658. 97
23699 SCHOLARCHIP CARD LLC 1,950.00
23675 SCHOLASTIC INC 6,316.99
23825 SCHOOL HEALTH CORPORATION 7,833.49
23833 SCHOOL MAINTENANCE SUPPLIES 3,976.72
23855 SCHOOL MATE 742.50
23859 SCHOOL NURSE SUPPLY 1,306.84
23840 SCHOOL OUTFITTERS 1,713.87
23867 SCHOOL SPECIALTY 2,879.35
24400 SHAMBLIN STONE INC 2,521.66
5080 SHARON COEN 14,393.74
27062 SHARON TANNER 24,401.05
24600 SHERWIN WILLIAMS 6,808.91
24767 SIMPLE K12 1,997.00
24831 SKILLSUSA WEST VIRGINIA 1,180.00
24873 SMART HORIZONS 1,260.00
25197 SOUTHERN REGIONAL EDUCATION BD 4,250.00
Continued on next page
Vendors Paid More Then $250
From July 1, 2015 to June 30,2016 – continued
Vendor Vendor Total
Number Name Payments
25425 SPORTS CONNECTION 6,465.86
25785 STAPLES ADVANTAGE 362.58
25787 STAPLES INC 260.31
25875 STATE ELECTRIC SUPPLY COMPANY 4,454.63
95850 STATE FARM LIFE INSURANCE CO 8,000.00
99300 STATE TAX COMMISSIONER 450,632.45
26356 STUDICA INC 15, 983.83
26366 SUGAR BOTTOM FARM 1,120.95
26370 SUMMERSVILLE GLASS, INC. 3,265.00
26412 SUMMIT COMMUNITY BANK 185,236.37
6510 SUTTLE & STALNAKER 12,500.00
27404 TEACHER DIRECT 411.28
95875 TEXAS LIFE 15,173.12
13000 THE JAMES AND LAW CO 270,314.96
27587 THERA-PEDICS, INC. 4,500.00
27925 TOWER GARDEN BY JUICE PLUS 731.60
27987 TRANE SUPPLY OF CHARLESTON 3,712.54
337 TYCO INTEGRATED SECURITY LLC 1,781.80
28627 US BANK 28,050.10
25675 U.S. FOODSERICE 551,824.90
28405 UNITED BANK 56,862.38
Vendor Vendor Total
Number Name Payments
28410 UNITED BANK 40,798.02
28420 UNITED DAIRY 104,368.74
16125 UNITED REFRIGERATION 11,509.39
28453 UNITED WAY OF CENTRAL WV 31,400.00
28454 UNITY SCHOOL BUS PARTS INC 3,188.83
94195 US DEPARTMENT OF EDUCATION 2,142.96
28894 VANCE WELDING 455.00
11887 VICKIE HOLCOMB 15,739.51
29210 WALMART 330.85
26381 WARE & HALL 18,500.00
6867 WASTE MANAGEMENT OF WV INC 34,096.31
31625 WEST VIRGINIA UNIFORMS – 529 1,922.49
29911 WHITTINGTON ENTERPRISES 9,400.00
22125 WILMA RAMSEY 14,201.27
99400 WORKFORCE WEST VIRGINIA 8,642.84
30512 WORLDWIDE INTERACTIVE NETWORK 2,500.00
30725 WV ASBO 465.00
35000 WV BOARD OF RISK INSURANCE 109,432.00
31050 WV DEPT OF AGRICULTURE 44,525.19
30950 WV DEPT OF ED 780.00
31150 WV DIV ENVIRON PROT-WATER RES 934.50
Vendor Vendor Total
Number Name Payments
31160 WV DIVISION OF LABOR 375.00
31269 WV FBLA/PBL 320.00
31268 WV FFA ASSOCIATION 2,206.00
96050 WV MOUNTAINEER FLEXIBLE BENE 112,211.47
96225 WV PROFESSIONAL EDUCATORS 750.00
99500 WV PUBLIC EMPLOYEES INSURANCE 598,779.08
31375 WV SCHOOL BOARDS ASSOC 6,134.00
31525 WV STATE AGENCY FOR SURPLUS 640.00
31537 WV STATE AUDITOR 1,480.00
31590 WV STATE TAX DEPARTMENT 19,266.82
31600 WV STEEL CORP 2,618.27
99600 WV TEACHERS DEFINED BENEFITS 70,665.16
99700 WV TEACHERS DEFINED CONTRIB 10,440.06
99650 WV TEACHERS’ RETIREMENT SYS 583,017.98
96100 WVAEMSP 370.00
30697 WVAPT 350.00
30700 WVASA 900.00
96400 WVASSP 780.00
96200 WVEA 12,907.80
31482 WVSPA 545.00
96250 WVSSPA 20,736.25