Source: October 25, 2016 Read More →

BOE Statement

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