ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2020
RANDOLPH COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
General Special Debt Capital
Current Revenue Service Projects Total
Expense Fund Fund Fund Governmental
ASSETS
Cash and cash equivalents $3,566,519 $2,720,871 $70,073 $- $6,357,463
Investments 1,033,252 – – – 1,033,252
Prepaid (BRIM/RET
FORFEITURE/PEIA) 47,622 – – – 47,622
Taxes receivable, net 565,960 – – – 565,960
Deposit PEIA 199,885 – – – 199,885
Food service receivable, net – 202,251 – – 202,251
Other receivables 23,756 – – – 23,756
Due from other governments:
State aid receivable – 61,332 – 23,819 85,151
PEIA allocation receivable 382,894 140,744 – – 523,638
Reimbursements receivable 275,156 1,022,151 – – 1,297,307
Due from other funds 23,819 – – – 23,819.00
Total assets $6,118,863 $4,147,349 $70,073 $23,819 $10,360,104
LIABILITIES AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,510,099 $555,083 $- $- $2,065,182
PEIA premiums payable 764,598 281,052 – – 1,045,650
Accounts payable 99,322 255,150 – – 354,472
Unearned revenue – – – – –
Due to other funds – – – 23,819 23,819
Deferred inflows:
Deferred inflows 484,919 195,509 – – 680,428
Total liabilities and deferred
inflows 2,858,938 1,286,794 – 23,819 4,169,551
Fund Balances:
Nonspendable 47,622 – – – 47,622
Restricted – 3,090,869 35,000 – 3,125,869
Committed – – – – –
Assigned 138,536 – – – 138,536
Unassigned 3,073,767 (230,313) 35,073 – 2,878,527
Total fund balances 3,259,925 2,860,556 70,073 – 6,190,554
TOTAL LIABILITIES AND FUND
BALANCES $6,118,863 $4,147,350 $70,073 $23,819 $10,360,104
The notes are an integral part of the financial statements, however, to conserve space, they are not included in the publication but are available for review at the board office.
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special Debt Capital
Current Revenue Service Projects Total
Expense Fund Fund Fund Governmental
Revenues:
Property taxes $8,188,089 $- $- $- $8,188,089
Other Local sources 322,058 46,752 73 – $368,883
State sources 29,034,774 1,594,846 – 693,894 $31,323,514
Federal sources 544,971 6,306,068 – – $6,851,039
Miscellaneous sources – – – – $-
Total revenues 38,089,892 7,947,666 73 693,894 46,731,525
Expenditures:
Instruction 22,094,298 2,400,030 – – 24,494,328
Supporting services:
Students 1,656,886 237,279 – – 1,894,165
Instructional staff 583,553 1,856,055 – – 2,439,608
Central administration 576,591 528,540 – – 1,105,131
School administration 2,685,110 – – – 2,685,110
Business 492,347 1,850 – – 494,197
Operation and maintenance
of facilities 3,756,478 35,503 – – 3,791,981
Student transportation 3,063,487 200,529 – – 3,264,016
Food services 251,178 3,702,327 – – 3,953,505
Community services 11,000 – – – 11,000
Capital outlay – – – 693,894 693,894
Debt service:
Principal retirement 140,928 4,261 – – 145,189
Interest and fiscal charges 54,726 1,108 – – 55,834
Total expenditures 35,366,582 8,967,482 – 693,894 45,027,958
Excess (deficiency) of revenues over
expenditures 2,723,310 (1,019,816) 73 – 1,703,567
Other financing sources (uses):
Transfers in 51,989 841,493 35,000 – 928,482
Capital lease proceeds – – – – –
Transfers (out) (876,493) (51,989) – – (928,482)
Total other financing
sources (uses) (824,504) 789,504 35,000 – –
Net change in fund balances 1,898,806 (230,313) 35,073 – 1,703,566
Fund balances – beginning 1,361,119 3,090,869 35,000 – 4,486,988
Restatement of fund balance – – – – –
Fund balances – beginning,
as restated 1,361,119 3,090,869 35,000 – 4,486,988
Fund balances – ending $3,259,925 $2,860,556 $70,073 $- $6,190,554
The notes are an integral part of the financial statements, however, to conserve space, they are not included in the publication but are available for review at the board office.
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents 7,390,715
Investments-
Prepaid expenses 47,622
Taxes receivable, net of allowance for uncollectible taxes 565,960
Food services receivable 202,251
Deposits 199,885
Other receivables 23,756
Deferred Charges – issuance costs –
Due from other governments:
State aid receivable 61,332
PEIA allocation receivable 523,638
Reimbursements receivable 1,321,126
Capital Assets:
Land 637,200
Buildings and improvements 60,527,516
Land improvements –
Furniture and equipment 9,311,719
Vehicles 6,795,198
Construction in process –
Less accumulated depreciation (43,417,805)
Total capital assets, net of depreciation 33,853,828
Total assets 44,190,113
Deferred outflows:
Pension 398,569
Other post employment benefit (OPEB) 952,975
Total deferred outflows 1,351,544
Total assets and deferred outflows 45,541,657
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 2,065,182
PEIA premiums payable 1,045,650
Unearned revenue –
Compensated absences –
Accounts payable 354,473
OPEB liability –
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 180,832
Accrued interest –
Due beyond one year:
Bonds, capital leases, and contracts 964,752
Net pension liability – Proportionate share 1,263,049
Net other post employment benefit (OPEB) liability – Proportionate share 1,294,316
Total liabilities 7,168,254
Deferred inflows:
Pension 614,099
Other post employment benefit (OPEB) 2,428,406
Total deferred inflows 3,042,505
Total liabilities and deferred inflows 10,210,759
Net Position:
Invested in capital assets 32,708,244
Restricted for:
Debt service 70,073
Special projects 2,860,555
Excess levy –
Capital projects –
Unrestricted (307,974)
Total net position $35,330,898
See Notes to Financial Statements
RANDOLPH 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
Expenses Services Contributions Contributions Governmental
Functions Activities
Governmental activities:
Instruction $20,060,435 $- $4,562,785 $-$ (15,497,650)
Supporting services:
Students 1,470,824 308,431 367,504 – (794,889)
Instructional staff 2,360,615 – 235,623 – (2,124,992)
District administration 1,006,733 218,202 219 – (788,312)
School administration 2,264,73 – – – (2,264,731)
Business services 434,015 – – – (434,015)
Operation and maintenance
of facilities 3,517,318 – 71,325 2,594,342 (851,651)
Student transportation 2,822,784 – – – (2,822,784)
Food services 3,656,827 331,731 2,693,816 – (631,280)
Community services 11,000 – – – (11,000)
Interest on long-term debt 55,834 – – – (55,834)
Total governmental activities 37,661,116 858,364 7,931,272 2,594,342 (26,277,138)
General revenues:
Property taxes 8,338,101
Unrestricted state aid 22,222,764
Unrestricted investment earnings 14,250
Unrestricted grants and contributions –
Gain (loss) on sale of assets –
Transfers in (928,482)
Transfers (out) 928,482
Total general revenues and transfers 30,575,115
Change in net position 4,297,977
Net position – beginning 31,032,921
Net position – ending $35,330,898
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
Total governmental fund balance $6,190,552
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 33,853,828
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. 680,428
Certain bond costs are deferred and amortized over the life of the bond. –
Deferred outflows and inflows of resources related to pensions are applicalbe to future
periods and, therefore, are not reported in the funds.
Deferred outflows of resources related to pensions 398,569
Deferred inflows of resources related to pensions (614,099)
Deferred outflows of resources related to OPEB 952,975
Deferred inflows of resources related to OPEB (2,428,406)
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 (800,000)
Accrued interest on bonds –
Capital lease payable (345,584)
Compensated absences –
Net pension liability – Proportionate share (1,263,049)
Net OPEB liability – Proportionate share (1,294,316)
Net position of governmental activities $35,330,898
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Amounts reported for governmental activities in the statement of activites
are different due to:
Net change in fund balances – total governmental funds $1,703,564
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 (1,506,029)
Capital outlays 3,014,745
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. 132,125
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. 180,190
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 (32,774)
Accumulated depreciation of assets disposed 32,774
Capital lease proceeds are reported as liabilities in the statement of net assets instead
of as financing transfers in the governmental activities. –
Governmental 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 133,282
Cost of benefits earned net of employee contributions 367,270
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 133,532
Cost of benefits earned net of employee contributions 139,298
Change in net position of governmental activities $4,297,977
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents $1,242,734
Receivables –
Total assets $1,242,734
LIABILITIES
Accounts payable & accrued liabilities $-
Due to other funds $1,242,734
Total liabilities $1,242,734
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2020
Salaries expenditures:
Board officials:
Amanda Smith, President $5,600
Rachel Anger, Vice President 5,600
Janie Newlon 5,600
Lisa Wamsley 5,600
Melodee Price 5,280
Superintendent 99,000
Total salaries paid to other professional personnel 18,871,288
Total salaries paid to service personnel 5,446,622
Total salaries paid temporary/part time professionals –
Total salary expenditures 24,444,590
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 12,159,831
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 15,587
Total accrued expenditures, refunds, and other non-cash transactions 8,407,949
Total non-salary expenditures 20,583,368
Total expenditures per financial statements $45,027,958
STATE OF WEST VIRGINIA
COUNTY OF RANDOLPH, TO WIT;
We, the undersigned President and Secretary of the Board of Education of the County of Randolph, hereby state under oath that the preceding attached financial statements of the funds of the Randolph County Board of Education as of and for the fiscal year ended June 30, 2020 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change.
Lisa Wamsley
President
Debra L. Schmidlen
Secretary
Randolph County Schools
List of expenditures in excess of $250
ABSOLUTE ASSURANCE DRUG 4,651.00
ACCOUNT CONTROL TECHNOLOGY,INC 2,158.32
EHRLICH 14,365.00
AFT-RANDOLPH COUNTY LOCAL 6296 94,411.75
AIP, INC. 10,107.00
A.S.A.P. 12,982.89
AIRGAS ELKINS – MID AMERICA 930.25
ADOBE SYSTEMS INC. 2,496.00
ALBA, KELLY ELIZABETH 250.00
ALLDATA 975.00
MON POWER 454,046.25
MON POWER 483,162.21
J.F. ALLEN COMPANY 1,903.98
ALTEC, INC. 3,150.00
AMAZON.COM, INC. 58,126.37
ALPHA TECHNOLOGIES, INC. 71,704.57
AMERICAN RED CROSS 2,524.00
AMSTERDAM PRINTING 370.98
ANDERSON, JESSICA 737.40
AMTOWER AUTO SUPPLY, INC. 14,180.82
APPLE COMPUTERS INC. 52,300.00
ARBOGAST, JOSEPH 628.57
ARROWHEAD SCIENTIFIC, INC. 437.31
ART MEDIUM COMPANY 3,587.80
AT & T – WIRELESS 3,987.70
ATCO INTERNATIONAL 14,535.74
AUTO BODY TOOL MART 15,016.75
AUTOZONE STORES, INC. 306.00
BAILEY, LORI 1,250.00
BARLOW, HILLARY 559.54
BATES CARPET CENTER 599.00
BELL, JUDY 433.68
BEST LIFE THERAPY, LLC. 41,185.00
BEVERLY ELEMENTARY SCHOOL 7,400.00
BEVERLY, TOWN OF 6,473.16
BIO CORPORATION 289.40
BIO-RAD LABORATORIES, INC. 4,240.46
BISER’S RADIO SERVICE 15,185.50
BLICK ART MATERIALS 1,960.07
BOBBIE’S 300.00
BODKINS ENTERPRISES, INC. 2,221.35
BODKIN, CYNTHIA 1,182.67
BOYKIN, CRAIG 5,448.50
BOYLES, DAVID 2,765.52
BRIGHT WHITE PAPER COMPANY 2,942.44
BUILDERS GROUP, INC. 10,768.64
BURDA, SHELLIE 361.02
BURKY, JULIE 447.94
BYKOTA, INC. 4,013.50
CDI COMPUTER DEALERS, INC. 12,418.00
CNA SURETY, INC. 3,255.00
CAMBIUM LEARNING, INC. 482.90
CAMTECH SURVEILLANCE 784.39
CANAAN VALLEY RESORT LLC. 270.00
CAPITAL DOORS, INC. 829.80
CAREERSAFE LLC 325.00
CARNEGIE LEARNING INC. 4,638.10
CARNEGIE SCIENCE CENTER 1,715.00
CAROLINA BIOLOGICAL SUPPLY CO. 1,317.54
CARR, MELISSA 737.34
HAWKINS, LAURA 309.56
CDW GOVERNMENT, INC. 188,775.07
CPR INSTITUTE OF INDIANA 8,700.00
CENTRAL PARTS WAREHOUSE 360.72
CENTRAL PRODUCTS, LLC 266.12
CHAMPION AUTO, LLC. 1,341.12
CHAMPION INDUSTRIES, INC. 24,534.45
CHARLESTON FILTER SERVICE, INC 22,653.04
CHEF WORKS, INC. 1,138.07
CHEMSEARCH FE 741.39
CHICO ENTERPRISES, INC. 29,283.50
CHILDREN’S HEALTH MARKET, INC. 462.00
CINEMA VIII,INC. 2,696.00
CINTAS CORPORATION 1,460.28
CITY CONSTRUCTION COMPANY, INC 648,717.72
CITY MECHANICAL 10,500.00
CLARK, DARLENE 405.02
CLASSROOM RESOURCE CENTE 3,890.16
CLAYTON, MARK 595.00
COOK, MIRANDA 507.22
COALTON SCHOOL FACULTY SENATE 3,400.00
COOLE SCHOOL, INC. 4,948.80
COALTON VOLUNTEER FIRE DEPT. 10,000.00
COCA-COLA BOTTLING CO 3,039.75
COLLEGE BOARD 765.00
COLLEGE BOARD 4,544.10
COMMITTEE FOR CHILDREN 459.00
CONSTELLATION NEWENERGY-GAS 27,558.21
COOPER, TINA 540.84
CROWN AWARDS 581.16
DRC/CTB 1,328.34
CUMMINS CROSSPOINT, INC. 37,477.43
CURRENCE, JACOB BRIAN 758.89
CURRICULUM ASSOCIATES, LLC 17,198.50
CUSTOM TRANSPORT & EXCAVATION 1,500.00
CUTRIGHT, SCOTT 1,285.20
CYBERSOFT TECHNOLOGIES, INC. 512.00
DANIELS, JOHN 3,695.79
DARREN’S PIZZA SHACK, INC. 402.00
SHIFFLETT, JANET 1,322.26
DAVIS & ELKINS COLLEGE 116,512.73
DAVIS ELECTRICAL SERVICE, INC. 8,692.83
DECKER EQUIPMENT, INC. 1,558.40
DELUXE SMALL BUSINESS SALES, 1,180.03
DENNIS, NATALIE 537.46
DINSMORE & SHOHL, LLP. 110,211.52
DIPASQUALE, MICHAEL D 542.88
DISCOUNT SCHOOL SUPPLY 2,627.82
DIVERSIFIED EDUCATIONAL 3,699.00
DOLLARDAYS INTERNATIONAL, INC. 670.60
DOLLYWOOD FOUNDATION 9,764.26
DUTCH, JACQUELINE R. 494.10
EDUCATIONAL DEVELOPMENT CORP. 10,395.00
EDUCATIONAL FUNDING GROUP,INC. 9,455.40
1863 CATERING 2,600.00
1 BETTER LLC. 1,008.00
95 PERCENT GROUP 4,207.20
ELKINS, CITY OF – FIRE FEES 7,414.20
ELKINS, CITY OF – WATER DEPT. 36,229.05
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
FOODSERVICE OPERATORS TRAINING 1,297.50
ELKINS FORDLAND, INC. 1,836.82
ELKINS HIGH SCHOOL 18,600.00
ELKINS MIDDLE SCHOOL FACULTY 16,200.00
ELKINS LIONS CLUB 336.00
KAGAN PUBLISHING 4,778.00
ELKINS TRUCK SERVICE, INC. 3,068.13
ELLIOT P. SCHLANG, DDS, INC. 7,500.00
EMBASSY SUITES 3,370.16
DILIGENT CORPORATION 415.00
ENERGY FENCE COMPANY, LLC. 14,848.00
ENVIROLOGIX, INC. 400.00
ENVIRONMENTAL MARKETING 5,875.00
EQUIPMENT DEPOT, INC. 1,129.85
FASTENAL COMPANY 13,926.01
FIRE PROTECTION PRODUCTS, INC. 6,289.02
FISHER AUTO PARTS 7,789.43
FLETCHER, DENISE LESLIE 322.22
FLINN SCIENTIFIC, INC. 321.50
FOLEY-BELSAW COMPANY 585.20
FLYNN & O’HARA UNIFORMS, INC. 426.06
FMS ENTERPRISE, INC. 3,896.32
FORD MOTOR CREDIT COMPANY, LLC 14,023.82
FORTNEY, ELLEN 839.10
FOUNDATIONS FOR LEARNING, LLC 1,331.78
FOUR POINTS BY SHERATO 273.00
FRANCIS, JENNIFER 479.08
FRIDDLE, STACIE 328.12
FROG PUBLICATIONS 2,667.68
FRONTIER 36,082.46
FRONTIER, WEST VIRGINIA INC 26,395.52
FRONTLINE TECHNOLOGIES GROUP 4,446.54
FYFFE JONES GROUP A.C. 12,190.00
GEORGE WARD SCHOOL FACULTY 8,600.00
GIANT MARKETING, LLC. 396.96
GLADE SPRINGS RESORT 834.00
GLOBAL EQUIPMENT COMPANY 3,412.75
GONOODLE, INC. 2,100.00
GOODHEART WILLCOX COMPANY, INC 615.90
GOPHER SPORT/ 618.58
GORDON FOOD SERVICE, INC. 818,863.17
GRAINGER, INC. 3,148.58
GREAT LAKES HIGHER EDUCATION 3,309.81
GREEN, BARBARA 1,231.20
GREEN, SCOTT 324.85
HAMBY, JULIE 624.32
HANAGRIFF, EWELL & MURPHY, INC 975.00
HAND2MIND, INC. 1,577.42
ROBINSON, TRENNA 900.20
HARMAN SCHOOL 625.00
HARMAN SCHOOL FACULTY SENATE 5,600.00
HARMAN, TOWN OF 9,872.84
HARMONY MENTAL HEALTH, INC. 1,750.00
HEALTH FACILITIES INC. 525.00
SMART CASUALTY CLAIMS 1,850.00
HART OFFICE SOLUTIONS 3,737.17
MULLENNEX, LACEY 1,122.28
HEINEMANN, INC. 865.50
HELVETIA PUBLIC LIBRARY 2,200.00
HERBERT L. FLAKE COMPANY, LLC. 3,268.33
HIGH/SCOPE FOUNDATION, INC. 483.69
HILL MANUFACTURING COMPANY,INC 1,823.88
HOLSTEIN, SUSANNA 250.00
HOOTEN EQUIPMENT COMPANY, INC. 85,785.23
HORACE MANN LIFE INSURANCE 350.00
HOUGHTON MIFFLIN COMPANY 6,594.17
HOWARD, KATHRYN 266.06
HOWES, VICTORIA 559.74
HPS LLC 3,275.00
HUGHES, BREANNA 282.12
HULL, JERRY 1,750.00
HUTTONSVILLE PUBLIC SERVICE 16,857.74
HYRE WELL & PUMP SERVICE, LLC. 817.00
IDENTIMETRICS, INC. 1,497.00
ILLINOIS LIBRARY ASSOCIATION 263.64
INK TECHNOLOGIES, INC. 297.00
INTEGRATED SPEECH SOLUTIONS, 2,200.00
INTERMOUNTAIN COMPANY, INC. 3,145.97
JACKSON, MACY 318.40
JAMES & LAW COMPANY 236,245.35
JAMF SOFTWARE LLC. 5,562.00
JENNINGS RANDOLPH ELEMENTARY 6,800.00
JONES SCHOOL SUPPLY CO., INC. 689.88
JONES, CHELSEY 2,741.62
JONES, WENDY 417.02
JOSTENS DIPLOMA DIVISION 3,909.05
JUST MEDICAL STORE, INC. 1,712.00
K-LOG INC. 811.12
KESLER SCIENCE LLC 299.00
KILMER’S FARM MARKET 677,835.00
KIMBLE, ASHLEY 336.80
KITTLE, DAWN 552.98
KOONTZ, KATHERINE 292.00
KROGERS 11,942.74
KURTZ BROTHERS 1,717.01
LAKESHORE LEARNING MATERIALS 1,563.78
LAMPO GROUP, LLC 3,399.99
LAWRENCE, JOHN PAUL 17,825.00
LAWSON PRODUCTS, INC. 6,221.29
LEADSVILLE PUBLIC SERVICE 11,707.78
LEARNING A-Z & EXPLORELEARNING 329.85
LIBERTY MACHINE & WELDING LLC 310.00
LIBERTY DISTRIBUTORS, INC. 44,183.48
LIGGETT’S SUPPLY 425.23
LINCOLN ELECTRIC COMPANY, INC. 2,294.53
LITERACY RESOURCES, LLC. 1,627.07
LLOYD HOFF HOLDING CORP. 9,622.80
LOCOROBO INNOVATIONS, INC. 5,124.00
LOGMEIN, INC. 999.57
STELL, LINDSEY 2,793.00
LRP PUBLICATIONS, INC. 359.50
HEARTLAND PAYMENT SYSTEMS, INC 319.93
LYKINS OIL COMPANY 209,152.92
M & C CONSTRUCTION 3,083.25
MSES CONSULTANTS, INC. 3,810.00
MACGILL & COMPANY, INC. 3,455.73
MAJEWSKI, KRISTEN 7,650.00
MARENEM INC. 325.43
MARKLEY, JAMES 410.96
MARRIOTT INTERNATIONAL, INC. 443.26
MARRIOTT TOWN CENTER HOTEL 516.43
MARSHALL UNIVERSITY 8,475.50
J&J FEEDS AND NEEDS LLC DBA 8,742.25
MARTIN, J.T. COMPANY, INC. 7,338.78
MASON & BARRY, INC. 4,733.61
MATHENY MOTOR TRUCK COMPANY, 264,232.39
SITES, RYAN 581.80
MCCAULEY, JULIE 15,112.50
MCCAULEY, SUSAN 617.08
MCGRAW-HILL EDUCATION, INC. 2,768.07
MCM BUSINESS SYSTEMS 2,947.69
MCMASTER-CARR SUPPLY CO. 558.96
MELIOR-DELAWARE, INC. 2,500.00
MIDLAND ELEMENTARY SCHOOL 6,400.00
MIDLAND PUBLIC SVC. DISTRICT 28,144.59
MIKE HOLT ENTERPRISES, INC. 402.66
MILL CREEK, TOWN OF 22,090.70
PAYNE, AMANDA 757.76
MOMAR INC. 4,122.16
MORLEY ATHLETIC SUPPLY CO, INC 4,109.50
MORPHO USA, INC. 2,315.25
MSC INDUSTRIAL SUPPLY CO, INC. 810.38
MOUDRY, BRIAN WILLIAM 4,200.00
MOUNTAIN STATE EQUIPMENT 368.22
MOUNTAIN STATE WASTE 3,194.52
MOUNTAINEER GAS COMPANY 59,530.82
MOUNTAINEER GENERATOR SERVICE 1,200.00
MOUNTAINSIDE BEHAVIOR 14,650.50
MYERS, AMBER 1,500.00
NASP, INC. 354.00
FUTURE FARMERS OF AMERICA 363.00
NATIONAL RESTAURANT 5,567.12
NATIONAL UNION FIRE INS CO 7,728.85
NAYLOR’S COMMERCIAL SALES 2,469.66
NEOLA, INC. 3,300.00
NESLER, VICKIE W. 7,800.00
NEW READERS PRESS, INC. 306.25
NORTH CENTRAL WEST VIRGINIA, 34,518.00
NORTH ELEM. SCHOOL 7,600.00
NORTHERN TOOL 3,180.79
NORTON-HARDING-JIMTOWN PSD 8,980.51
NORTHSTAR AV LLC. 444.00
NRICH EDUCATIONAL CONSULTING, 13,000.00
NUCILLI, AMANDA 1,096.93
NUTTER, BRIAN TODD 262.80
OFFICE PRODUCTS, INC. 3,255.70
OGLEBAY RESORT 766.32
ORIENTAL TRADING CO., INC. 1,483.71
OTIS ELEVATOR, INC. 20,157.40
OUTHOUSE LLC 505.34
OWENS, STACEY 1,254.00
PACE ANALYTICAL SERVICES, LLC 1,414.09
PARCHMENT INC. 2,266.66
PARKER, JENNIFER 1,034.38
PARLOCK, SHANNA 2,745.10
PARTS & MORE, INC. 2,853.40
HCOP LLC. DBA PARTS TREE.COM 750.50
PASS FIRE PROTECTION, INC. 7,130.00
PAXIS INSTITUTE, INC. 32,770.80
PAXTON/PATTERSON, LLC 375.50
PEARSON NCS, INC. 5,870.43
J.W. PEPPER & SON, INC. 601.99
PERFORMANCE CHEVROLET 40,182.00
PERFORMANT RECOVERY, INC. 5,718.78
PERSKE, TYLER 577.90
PHIL GAINER COMMUNITY CENTER 570.00
PHILLIPS SUPPLY CO. 1,244.70
PICKENS SCHOOL FACULTY SENATE 2,200.00
PIERPONT COMMUNITY & TECHNICAL 2,000.00
PINGLEY, SONDRA J. 368.40
PINNACLE ENVIRONMENTAL 250.00
PIONEER VALLEY BOOKS 1,278.20
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,349.44
PLUMBMASTER, INC. 6,393.68
POLAR KING INTERNATIONAL, INC. 321.33
POSITIVE PROMOTIONS, INC. 399.85
POSTLETHWAIT, MATTHEW 746.24
POWERSCHOOL GROUP LLC 5,064.57
POWR-FLITE, INC. 3,238.55
PREMIUM QUALITY LIGHTING 12,283.11
PRESTWICK HOUSE, INC. 2,264.80
CASE, MARISSA 1,700.00
PRICE, MELODEE 369.94
PROLIFT INDUSTRIAL EQUIPMENT 810.86
PRO-CHEM, INC. 3,640.42
PSYCHEMEDICS CORPORATION 479.00
QUAVERMUSIC.COM, LLC. 11,025.00
QBS, INC. 4,993.00
IXL LEARNING, INC. 3,200.00
QUILL CORPORATION 33,346.06
RAMSEY, HILARY M. 1,285.29
RANDOLPH CO. BD. OF EDUCATION 837.00
RCBOE – FOOD SERVICE 2,738.25
RANDOLPH COUNTY EYE CARE 2,157.00
RANDOLPH TECHNICAL CENTER 8,800.00
RANDOLPH-ELKINS HEALTH DEPT. 4,705.00
REALLY GOOD STUFF, INC. 1,977.82
REGLING, DENNIS 695.00
RELIABLE TIRE LLC. 14,013.50
RELIABLE ROOFING COMPANY, INC. 4,179.95
RICHARD WILBUR ADVANTAGE 12,704.60
RIGNEY BUILDING SERVICES, LLC. 850.00
RIFFLE, MICHELLE 1,006.01
RIVERSIDE INSIGHTS 2,094.24
ROBERTS, PAMELA 952.86
ROBERTSON HEATING SUPPLY 4,250.67
ROCHESTER 100, INC. 337.50
RONALD A. WILLIAMS, LTD. 10,872.13
ROSENCRANCE, LADONNA 3,296.46
ROTH, DEANNA 633.61
ROWAN, REKA 2,388.02
SASEEN, JERRY 528.96
SCHAEFFER MANUFACTURING, INC. 3,554.88
SCHOLASTIC, INC. 39,969.14
SCHOOL DATABOOKS, INC. 1,536.25
SCHOOL OUTFITTERS, INC. 366.61
SCHOOL DUDE.COM 10,583.50
SCHOOLMART 4,016.05
SCHOOL SPECIALTY,INC. 4,795.24
SCRIPPS NATIONAL SPELLING BEE, 1,657.50
HARRISON COUNTY SCHOOLS 3,239.00
SENECA DESIGNS 3,287.19
SENIC, APRIL 1,976.35
SHAFFER, KELLEY 513.00
SHARE CORPORATION 1,095.62
SHEPARD, DAVID 1,800.00
SHERRILL, LISA 550.00
SHERWIN WILLIAMS COMPANY 253.91
FS & S 557.00
SMART HORIZONS 360.00
SMITH, AMY J. 692.13
SMITH, BRAD 278.12
SMITHSON, CRYSTAL 1,171.32
SOLUTION TREE, INC. 1,342.40
SOSMETAL PRODUCTS INC 2,400.54
SOUTHERN EDUCATIONAL SERVICES 59,445.97
SOUTHERN REG. EDUCATION BD. 1,300.00
SOUTHERN STATES CO-OP OF 5,432.12
SOUTHERN STATES ELKINS COOP. 2,565.68
STALNAKER, JERRY 283.97
STAPLES BUSINESS ADVANTAGE,INC 14,615.15
STATE INDUSTRIAL PRODUCTS INC 6,295.38
STATE FIRE MARSHAL 425.00
STATE ELECTRIC SUPPLY CO.,INC. 13,297.60
STEMPLE, MELISSA 750.41
STORRICK, CHRISTINA 347.66
SUDDENLINK, INC. 12,311.00
SUNRISE SANITATION SERVICES, 4,502.92
SUPER DUPER, INC. 661.52
SUPERIOR ENVIRONMENTAL 22,150.00
SUTTLE & STALNAKER, PLLC. 14,600.00
SWIVL, INC. 11,608.50
T.D.’S CLASSIC TEES 852.25
TALLEY, KATHY S. 1,850.00
TALBOTT GLASS, LLC. 742.61
TALLMAN, ALYSSA 484.22
TAYLOR & BLACKBURN 3,367.63
TAYLOR, JACQUELINE 277.24
TEACHER CREATED MATERIALS,INC. 122,953.78
TEACHER SYNERGY, INC 1,008.76
TETER, KRISTIN 648.34
TEXAS REFINERY CORPORATION 2,410.80
THIRD WARD ELEMENTARY SCHOOL 8,800.00
THOMAS, CHRISTINA 1,395.91
THOMPSON, SUZANNE 797.90
TOLEDO PHYSICAL EDUCATION 920.20
TONER CAMPUS, INC. 376.00
TOWNSEND, CONNIE 3,264.71
TRA SCHOOL SOFTWARE SOLUTIONS 5,665.92
TRACTOR SUPPLY CO. 1,749.49
TRANSPORTATION ACCESSORIES 3,667.35
TRAVELERS CL REMITTANCE CENTER 184,359.99
TREND ENTERPRISES INC. 297.33
TRICKETT HARDWARE, INC. 794.86
TRINITY 3 TECHNOLOGY, LLC. 450.00
TRI-STATE WELDING SUPPLIES,INC 5,029.82
TSA CONSULTING GROUP, INC 4,376.44
TUCKER, TAMMY 5,495.37
TYGART VALLEY HOMESTEAD ASSOC. 3,248.00
RUSSELL MEMORIAL PUBLIC 2,200.00
TYGART VALLEY MIDDLE/HIGH 13,400.00
TYGARTS VALLEY SANITATION 35,770.32
TYGARTS VALLEY TRANSFER, INC. 1,414.72
USI INSURANCE SERVICES, LLC 1,921.72
U-HAUL INTERNATIONAL INC. 558.82
ULINE, INC. 445.55
UMB BANK NA 186,999.99
UNIFIRST CORPORATION 11,259.97
UNITED BANKCARD CENTER 6,756.80
UNITED DAIRY, INC. 244,094.65
UNITED LABORATORIES 10,681.20
U.S. DEPARTMENT OF EDUCATION 5,929.56
U S POSTAL SERVICE 22,500.00
UNITED PARCEL SERVICE 1,500.00
UNITED POWER, INC. 4,740.00
UPSHUR COUNTY SCHOOLS 2,481.99
URBAN, RYAN 473.86
US BANK 80,289.40
VANCE ENTERPRISES, LLC. 8,239.95
VALLEY BUSINESS SYSTEMS 456.00
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 2,255.00
VALLEY STEEL SERVICE, INC. 10,743.56
VALLEY SUPPLY COMPANY 17,285.97
VERTICAL TRANSPORT CONSULTING 633.15
VIRCO, INC. 957.18
VWR INTERNATIONAL, LLC. 287.75
MOSS, KIMBERLY SUE 10,400.00
WAL-MART STORES, INC. 20,283.82
WALTERS, MELISSA 373.59
WAMSLEY, BRITTANY 1,144.73
WAMSLEY, LISA 354.72
WAMSLEY, SARAH 1,213.70
WAMSLEY, STEVE 1,122.00
WARD’S BIOLOGY & CHEMISTRY 931.17
MORGANTOWN MARRIOTT & EVENT 373.08
WENDLING’S FOOD SERVICE 33,678.77
WENGER CORPORATION 1,535.00
WV COUNCIL ADMIN OF SPECIAL 350.00
WV SUPREME COURT OF APPEALS 67,543.03
WESTERN BRANCH DIESEL, INC. 3,510.76
WESTERN PSYCHOLOGICAL SERVICES 850.30
WV SIGNAL & LIGHT,INC 2,506.00
WESTERN STEER OF ELKINS, WV 3,110.00
WVAPT 800.00
WVAEA, INC. 1,400.00
WV BUREAU OF EMPLOYMENT PROG. 42,717.75
WV ASSOC. OF SCHOOL NURSES,INC 1,050.00
WV DEPT OF ENVIRONMENTAL PROT. 391.50
WV DEPT OF AGRICULTURE 52,180.61
WV DEPT OF HEALTH & HUMAN 1,380.00
WV DEPT OF HEALTH & HUMAN 1,140.00
WV DEPT OF HIGHWAYS 14,080.79
WV DIVISION OF LABOR 360.00
WV ASSOCIATION OF 2,700.00
WV ASSOCIATION OF SCHOOL 250.00
WV SCHOOL BOARDS ASSOCIATION 13,601.00
WV SCHOOL PSYCHOLOGISTS 390.00
WV NET 1,530.00
WV BOARD OF RISK & INS. MGMT. 167,919.00
WV STATE AUDITOR’S OFFICE 975.00
WV STATE POLICE 330.00
WV TEACHERS DEFINED CONTRIBUTN 94,336.47
WV STATE POLICE 1,329.38
WV TEACHERS DEFINED BENEFIT 176,096.43
WV CONSOL PUBL RETIREMENT 1,284,024.24
WHOLESALE TIRE, INC. 5,181.06
WILLIAMSON SHRIVER ARCHITECTS, 68,112.22
WINGATE INN 470.00
WOMELSDORFF, TOWN OF 3,495.75
WORLD POINT ECC, INC. 1,634.39
WORLDWIDE EQUIPMENT-HERITAGE 199,535.31
WORLDWIDE INTERACTIVE NETWORK, 2,500.00
WRHARDWARE, INC. 295.88
YOUTH LIGHT, INC. 357.99
ZICKEFOOSE, PAUL 711.06
ZONES INC. 145,529.44
TEACHER DIRECT 1,573.65
TEACHER INNOVATIONS, INC. 499.50
AMERICAN FAMILY LIFE ASSURANCE 28,623.27
AFT-WEST VIRGINIA 7,339.87
AMERICAN FIDELITY 268,774.65
AMERICAN FIDELITY ASSURANCE 13,090.00
AIG/VALIC 1,830.00
CWV TEL FCU 371,451.30
RETIREE HEALTH BENEFIT TRUST 145,121.00
CONSOLIDATED PUBLIC RETIREMENT 2,010.20
WASHINGTON NATIONAL INSURANCE 51,930.91
WV PUBLIC EMPLOYEES INSURANCE 1,042,539.64
WV-MOUNTAINEER FLEXIBLE 144,095.87
WVAEMSP 2,979.60
WVASA 1,215.00
WVDE 1,475.00
WVEA 37,228.55
WVESPA 1,254.40
WV PROFESSIONAL EDUCATORS 3,517.43
WV SCHOOL SERVICE PERSONNEL 16,689.25
MG TRUST CO. TPA000207 3,000.00
FERPA 4,940.08
Amounts Less Than $250.00 $15,587.40
Total Paid to Vendors $12,175,418.83
Total Salaries $24,444,589.99
Non Cash Accruals and Other $8,407,949.18
Total Expenditures $45,027,958.00
9-26