Clay

BOE Statement of Net Position

CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
JUNE 30, 2015        Governmental
Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents    $    2,127,537
Investments                –
Prepaid expenses            27,326
Taxes receivable, net of allowance for uncollectible taxes        141,107
Food services receivable        71,278
Other receivables            30,957
Deferred Charges – Issuance costs        –
Due from other governments:
State aid receivable        114,733
PEIA allocation receivable        281,499
Reimbursements receivable        485,375
Capital Assets:
Land                    1,303,886
Buildings and improvements        26,817,088
Land improvements        1,103,956
Furniture and equipment        2,133,935
Vehicles                3,449,602
Construction in process        –
Less accumulated depreciation        (13,198,937)
Total capital assets, net of depreciation        21,609,530
Total assets        24,889,342
Deferred outflows:
Total deferred outflows        –
Total assets and deferred outflows        24,889,342
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities        1,654,009
PEIA premiums payable        233,683
Other liabilities            –
Compensated absences        –
Accounts payable            226,071
OPEB liability            958,947
Long-term obligations:                    Due within one year:
Bonds, capital leases, and contracts        130,153
Accrued interest        –
Due beyond one year:
Bonds, capital leases, and contracts        2,084,211
Total liabilities        5,287,074
Deferred inflows:
Total deferred inflows        –
Total liabilities and deferred inflows        5,287,074
Net Position:
Invested in capital assets        19,395,166
Restricted for:
Special projects        712,962
Excess levy            –
Capital projects        –
Unrestricted                (505,860)
Total net position    $    19,602,268
See Notes to Financial Statements

CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2015            Program Revenues     Net (Expenses)
Revenue & Changes
Operating    Capital    in Net Position                            Charges for    Grants and    Grants and    Governmental
Functions            Expenses    Services    Contributions    Contributions    Activities
Governmental activities:
Instruction            $    10,992,819    $    277,218    $    1,432,088    $    617,939    $    (8,665,574)
Supporting services:
Students            944,357        23,820        136,590        53,097        (730,850)
Instructional staff        1,058,623        26,712        153,171        59,543        (819,197)
District administration        447,806        11,273        64,641        25,128        (346,764)
School administration        1,194,493        30,143        172,845        67,191        (924,314)
Business services        284,129        7,156        41,033        15,951        (219,989)
Operation and maintenance
of facilities            2,002,042        50,483        289,480        112,531        (1,549,548)
Student transportation        2,509,942        63,325        367,914        141,156        (1,937,547)
Food services            2,012,611        (2,713)        1,686,716        –        (328,608)
Community services        18,474        –        –        –        (18,474)
Interest on long-term debt        92,891        –        –        –        (92,891)
Total governmental activities    $    21,558,186    $    487,417    $    4,344,478    $    1,092,536    $    (15,633,755)
General revenues:
Property taxes                        $    2,259,783
Unrestricted state aid                            14,759,025
Unrestricted investment earnings                    4,783
Unrestricted grants and contributions                    –
Gain (loss) on sale of assets                            (11,320)
Extraordinary item: Other post employment benefit credit             –
Transfers in                                    (303,663)
Transfers (out)                                303,663
Total general revenues, other items, and transfers             17,012,271
Change in net position                            1,378,516
Net position – beginning                            18,223,752
Net position – ending                        $    19,602,268
See Notes to Financial Statements

CLAY COUNTY BOARD OF EDUCATION BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2015                    General
Current    Special    Capital
Expenses    Revenue    Projects    Total
Fund    Fund    Fund    Governmental
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents            $    2,127,537    $    –    $    –    $    2,127,537
Investments                –        –        –        –
Prepaid expenses                27,326        –        –        27,326
Taxes receivable, net                141,107        –        –        141,107
Food service receivable, net                –        71,278        –        71,278
Other receivables                30,957        –        –        30,957
Due from other governments:
State aid receivable                114,733        –        –        114,733
PEIA allocation receivable                281,499        –        –        281,499
Reimbursements receivable                84,046        342,527        58,802        485,375
Due from other funds                –        305,282        –        305,282
Deferred outflows:
Deferred outflows                –        –        –        –
Total assets and deferred outflows        $    2,807,205     $    719,087    $    58,802    $    3,585,094
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities            $    1,654,009    $    –    $    –    $    1,654,009
PEIA premiums payable                233,683        –        –        233,683
Other liabilities                –        –        –        –
Accounts payable                222,185        3,886        –        226,071
OPEB liability                958,947        –        –        958,947
Due to other funds                246,480        –        58,802        305,282
Deferred inflows:
Deferred inflows                164,088        2,239        –        166,327
Total liabilities and deferred inflows            3,479,392        6,125        58,802        3,544,319
Fund Balances:
Nonspendable                 27,326        –        –        27,326
Restricted                 –        712,962        –        712,962
Committed                 –        –        –        –
Assigned                 –        –        –        –
Unassigned                (699,513)        –        –        (699,513)
Total fund balances                (672,178)        712,962        –        40,775
TOTAL LIABILITIES, DEFERRED INFLOWS
AND FUND BALANCES            $    2,807,205     $    719,087    $    58,802    $    3,585,094
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.

CLAY COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE
SHEET – GOVERNMENTAL FUNDS TO THE
STATEMENT OF NET POSITION
JUNE 30, 2015
Total governmental fund balance        $ 40,775
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        21,609,530
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    166,327
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        (2,214,364)
Compensated absences        –
Net position of governmental activities    $     19,602,268
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
YEAR ENDED JUNE 30, 2015
Amounts reported for governmental activities in the statement of activities are different due to:
Net change in fund balances – total
governmental funds    $    (479,080)
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        (962,580)
Capital outlays        2,955,328
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 deterred inflows.        (234,380)
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.        125,273
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        (468,110)
Accumulated depreciation of assets disposed    442,065
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.        –
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      $    1,378,516
See Notes to Financial Statements

CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET
POSITION – FIDUCIARY FUNDS
JUNE 30, 2015
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents    $    286,225
Receivables        –
Total assets    $    286,225
LIABILITIES
Accounts payable & accrued
liabilities    $    –
Due to other funds        286,225
Total liabilities    $    286,225
See Notes to Financial Statements

CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES FOR PUBLICATION
FOR THE FISCAL ENDED JUNE 30, 2015
Salaries expenditures:
Board officials:
Dr. R. B. Legg    $    3,520
David Mullins        3,840
David Pierson        2,400
Morgan Triplett        4,000
Cheryl White        4,000
Superintendent        92,299
Total salaries paid to other professional
personnel        8,377,379
Total salaries paid to service personnel        2,812,621
Total salaries paid to students for work
performed        1,745
Total salary expenditures        11,300,059
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)        12,357,104     Total non-salary expenditures paid of less than
two hundred fifty dollars ($250)         19,044
Total accrued expenditures, refunds, and other
non-cash transactions        –
Total non-salary expenditures        12,376,148
Total expenditures per financial
statements    $    23,676,207
Supplemental Schedule of Expenditures

CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015             General
Current    Special    Capital
Expense    Revenue    Projects    Total
Fund    Fund    Fund    Governmental
Revenues:
Property taxes            $    2,261,508    $    –    $    –    $     2,261,508
Other Local sources                126,886        35,785        –        162,671
State sources                14,526,439        1,551,129        1,092,536        17,170,104
Federal sources                382,752        3,220,092        –        3,602,844
Miscellaneous sources                –        –        –        –
Total revenues                17,297,585        4,807,006        1,092,536        23,197,127
Expenditures:
Instruction                9,533,114        1,656,271        –        11,189,385
Supporting services:
Students                786,047        60,020        –        846,067
Instructional staff                145,632        802,808        –        948,440
Central administration                401,198        –        –        401,198
School administration                1,069,984        185        –        1,070,169
Business                284,129        –        –        284,129
Operation and
maintenance of facilities            1,969,034        –        –        1,969,034
Student transportation                2,190,705        576,039        –        2,766,744
Food services                –        1,696,899        –        1,696,899
Community services                18,474        –        –        18,474
Capital outlay                –        –        2,262,218        1,262,218
Debt service:
Principal retirement                130,559        –        –        130,559
Interest and fiscal charges            92,891        –        –        92,891
Total expenditures                16,621,767        4,792,222        2,262,218        23,676,207
Excess (deficiency) of revenues
over expenditures                675,818        14,784        (1,169,682)        (479,080)
Other financing sources (uses):
Transfers in                8,241        14,036        281,386        303,663
Proceeds from sale of assets            –        –        –        –
Transfers (out)                (295,422)        (8,241)        –        (303,663)
Total other financing sources (uses)        (287,181)        5,795        281,386        –
Net change in fund balances            388,637        20,579        (888,296)        (479,080)
Fund balances – beginning            (1,060,824)        692,383        888,296        519,855
Restatement of fund balance            –        –        –        –
Fund balances – beginning, as restated        (1,060,824)        692,383        888,296        519,855
Fund balances – ending            $    (672,187)    $    712,962    $    –    $     40,775
See Notes to Financial Statements

Vendors Paid More Than $250
From July 1, 2014 to June 30, 2015
VENDOR                TOTAL
NAME                    PAYMENTS
AARON’S BUSINESS SOLUTIONS    744.00
ACCURATE LABEL DESIGNS    378.95
ACE EXTERMINATORS    4,320.00
ACS DIV CHED EXAMS INST     630.06
AED    878.55
AFLAC    2,025.80
AFT-CLAY COUNTY     29,380.65
AIRGAS MID AMERICA    3,921.48
AK ATHLETIC EQUIPMENT    616.00
ALLINCE PUBLISH & MARKETING    1,691.25
ALPHA MECHANICAL SERVICES    45,572.70
AMERICAN BACKFLOW SYSTEMS    409.81
AMERICAN FIDELITY ASSURANCE    93,427.07
AMERICAN GENERAL LIFE INS    401.00
AMERICAN GENERAL LIFE INC CO    1,106.40
AP PROGRAM    1,384.00
APPALACHIAN OFFICE PRODUCTS    4,243.37
APPALACHIAN POWER    26,619.10
APPALACHIAN SIGNALS & PRODUCTS    2,785.61
APPALACHIAN TIRE PRODUCTS INC    17,650.54
APPLE EDUCATION    66,561.15
APPLIED EDUCATIONAL SYSTEMS     1,610.00
ARKANSAS TECH UNIVERSITY     2,400.00
AT&T MOBILITY    398.65
AUDIOLOGY & HEARING AID SERVICE    270.00
AUTISM TRAINING CENTER    1,500.00
BERRY HILL IRRIGATION INC    323.29
BIG OTTER ELEMENTARY    3,200.00
BIG RIVER ELECTRIC SALES & SVC    614.80
BILL PIERSON    750.00
BLACK DIAMOND POWER COMPANY    237,130.17
BOWLES RICE MCDAVID GRAFF &    1,012.84
BROOKE JONES    883.80
BUILDING REMODELING WAREHOUSE    682.60
BULLARD’S EXXON SERVICE    3,332.15
BUREAU FOR CHILD SUPPORT ENFOR    6,556.08
CAMBIUM LEARNING SPORIS    1,755.00
CAMEL TECHNOLOGIES, LLC    9,072.69
CANAAN VALLEY RESORT ST PARK     526.88
CARD SERVICES CENTER    35,777.35
CARNEY & SLOAN INC    1,925.00
CAROL BROWN    940.40
CAROLYN ROGERS    13,518.78
CARRIER ENTERPRISES    495.00
CASCIO INTERSTATE MUSIC    360.20
CEDAR LAKES CONFERENCE CENTER     636.00
CHARLESTON FILTER SERVICE INC     11,937.00
CHEMSEARCH    5,203.13
CHRIS DWEEESE    10,000.00
CINTAS CORPORATION #525     9,285.24
CIT TECHNOLOGY FIN SVC INC     3,469.80
CLASS C SOLUTIONS GROUP     5,264.87
CLASSROOM DIRECT     590.85
CLAY AUTO    6,499.48
CLAY COUNTY BANK     359.00
CLAY COUNTY BANK    5,082,584.70
CLAY COUNTY COMMISSION     20,086.21
CLAY COUNTY FREE PRESS     3,271.82
CLAY COUNTY HEALTH DEPT     5,000.00
CLAY COUNTY HIGH SCHOOL     44,671.35
CLAY COUNTY LIBRARY    11,338.00
CLAY COUNTY MIDDLE SCHOOL     25,988.52
CLAY COUNTY PUBLIC SVC DIST    7,572.45
CLAY ELEMENTARY SCHOOL     7,330.00
CLAY EWELL EDUCATIONAL SVC     385.00
CLAY FARM BUREAU COOPERATIVE     8,888.75
CLAY FOODLAND    485.56
CLAY LUMBER LLC    551.00
CLAY MUNICIPAL WATER WORKS     38,003.82
CLAY RURAL MEDICAL CLINIC PLLC    938.00
COLE TRUCK PARTS INC    15,798.46
COLT PLUMBING COMPANY    4,527.76
COMPUTERS PLUS    6,343.32
CONSECO HEALTH INSURANCE CO    32,160.18
CONSL PUBLIC RETIREMENT BOARD    1,766.10
CONSL PUBLIC RETIREMENT BOARD    4,111.13
COUNTRY SHORT STOP    2,679.34
CRYSTAL YOUNG    670.50
CUNNINGHAM MOTORS INC    16,487.78
CYNTHIA CHAMBERLIN    20,357.50
CYNTHIA ROSE    666.00
DARLENE TAYLOR    254.85
DAVID WELLS    500.00
DEBORA GOULD    2,000.00
DEMOULIN    7,827.73
DISCOVERY EDUCATION    1,600.00
DOMINION HOPE    5,881.30
DOT ONE-THREE VISION SERVICES    13,650.00
DOUBLE WHITE OAK FARM    2,596.00
DR. JERRY W. VALENTINE     480.00
DSRS    4,332.18
DYNATECH     552.69
EARTHGRAINS COMPANY     16,722.98
ECOLAB    5,166.44
EHRLICH    1,780.80
ELECTRIC MOTOR SERVICE     289.00
ELECTRONIC COMMUNICATIONS     4,450.40
ELK RIVER INN    554.00
ELK VALLEY HEATING & AIR COND.     5,386.29
EMBASSY SUITES    278.00
ENERGY SYSTEMS GROUP LLC     1,513,441.97
ERIN GRIPPER    650.00
ERLEWINE CONCRETE COMPANY     1,345.00
EXAMINATION MANAGEMENT SVC     3,157.75
FAMILY DOLLAR STORE     336.25
FBLA-PBL    525.00
FERGUSON WATER WORKS     6,223.68
FERREBEE’S GARAGE     1,759.81
FLEETPRIDE    2,100.60
FOLLETT EDUCATIONAL SERVICES     498.59
FROG POND PRINTERY     1,520.00
FRONTIER    2,893.92
FRONTIER COMMUNICATIONS OF WV     39,105.00
FRONTIER WV INC     65,175.00
GALETON    885.61
GIBSON’S    9,154.60
GLADE SPRINGS RESORT     737.84
GOLDFARB ELECTRIC SUPPLY CO     14,181.15
GOLDIE WOODS    16,318.82
GORDON STOWE AND ASSOC INC     656.00
GRAINGER    7,708.61
GRANVEL BOGGS     1,384.60
GRAYBAR ELECTRIC CO    958.09
GRESHAM PLUMBING & HEAT SUPPLY     2,138.95
GRIMES SEEDS    4,173.77
GYM CLOSET    402.63
H E WHITE ELEMENTARY     1,570.00
HARDMAN’S    8,037.93
HARRIS OIL COMPANY INC     214,097.86
HAYNES COMPUTER SERVICE     1,648.56
HERFF JONES, INC.     1,274.90
HERITAGE BUS SALES    458,013.56
HERITAGE TRUCK CENTERS     58,389.68
HERITAGE TRUCK CENTERS     96,106.35
HOBART SALES AND SERVICE     4,694.83
HOLCOMB SANITATION SERVICE     9,700.00
HOLCOMB SEPTIC SYSTEMS     4,155.00
HOME DEPOT    4,399.70
HORACE MANN LIFE INSURANCE CO    97,553.89
HOUGHTON MIFFLIN    19,596.50
HQ98    7,091.84
IKE WALKER ORGANIZATION     720.00
ING    4,500.00
INTERSTATE BATTERY SYSTEM OF     749.75
IRS    2,100.91
IRS    2,864,253.40
IRWIN SEATING COMPANY     341.66
J.W. PEPPER & SON     1,609.64
JAMES SAMS JR     324.85
JOHNNY HOLCOMB     300.00
KANAWHA COUNTY SCHOOLS     69,142.24
KARI JARVIS    2,625.10
KARLA PIERSON    14,561.79
KATHY BOGGS    14,500.51
KATHY WALKER     358.40
KCEAA    495.00
KELLI SAMPLES    540.00
KERR’S MUSIC WORLD INC     1,447.28
KIMBALL MIDWEST     4,158.83
KIMBERLY MULLINS     14,701.73
KIMBERLY NICHOLS    596.20
KING TRUCKING & WRECKER     693.75
LAKESHORE CO     277.07
LEAWANDA WHALING     14,637.03
LEE OR PHYLLIS TANNER     692.00
LEGG’S WELDING INC     300.00
LEGGACY CATERERS     300.00
LEILANI TUCKER     1,908.11
LIZEMORES ELEMENTARY     1,800.00
LON SMITH    1,500.00
LOWES    2,435.48
LUTE SUPPLY    689.07
MABSCOTT WELDING SUPPLY     8,042.32
MARIE RAMSEY    407.10
MARSHALL UNIV GRADUATE COLLEGE     5,000.00
MASSACHUSETTS MUTUAL LIFE INS    500.00
MCGRAW-HILL    9,624.70
MICHELLE RAMSEY    512.00
MID ATLANTIC STORAGE SYSTEMS     500.00
MOBY MAX    1,297.99
MOMAR    2,068.33
MON POWER    82,343.81
MONONGAHELA POWER CO     21,938.66
MOUNTAIN STATE ELEVATOR     500.00
MOUNTAIN STATE EQUIPMENT     350.00
MOUNTAIN STATE TRUCK PARTS     1,684.21
MOUNTAIN VENDING INC     474.50
MOUNTAINEER GAS COMPANY     82,808.07
MUSICIAN’S FRIEND     557.00
NATIONAL FFA ASSOCIATION     600.00
NCS PEARSON INC     1,400.00
NEWTECH SYSTEMS    1,218.95
NICHOLAS COUNTY BOARD OF ED     1,080.63
NICHOLAS PRINTING     1,227.50
NORTHERN SPEECH SERVICES     510.32
NUTRITION FOOD SERVICE ED INC     1,698.96
OFFICE MAX    2,136.98
ORACLE ELEVATOR     1,301.25
OSCAR HENRY     1,293.00
PARENT INSTITUTE     1,276.00
PEARSON    1,461.05
PEERLESS BLOCK & BRICK CO     1,135.11
PERFORMANCE RECOVERY     4,756.80
PERMA-BOUND INC     1,013.98
PHILLIPS SUPPLY    3,356.21
PIERSON REFRIGERATION SERVICE     1,058.45
PIGGLY WIGGLY    433.35
PIONEER DRAMA SERVICE INC     655.00
PIONEER FEDERAL CREDIT UNION     219,437.76
PITNEY BOWES    5,906.01
PITNEY BOWES     3,243.78
PLUMBMASTER, INC.    3,702.62
POMEROY COMPUTER RESOURCES     13,879.13
POMEROY IT SOLUTIONS     80,873.00
POWELL INCORPORATED     4,092.15
PRE-PAID LEGAL SERVICES INS     7,586.00
PRECISION SERVICES     1,014.19
PRIMARY CARE SYSTEMS INC     2,077.00
PROGRESS PUBLICATIONS     1,198.50
PROGRESSIVE ELEVATOR    2,417.50
PSAT/NMSQT    1,064.00
PURITY CHEMICALS     2,915.42
QUEEN SHOALS PSD     2,561.09
QUILL CORP    8,061.13
R E MICHEL COMPANY INC    2,063.74
R. M. HUFFMAN COMPANY     756.00
RAYMOND GASKILL    574.00
RAYMOND GEDDES & COMPANY INC     465.02
REALLY GOOD STUFF INC     3,250.93
RENAISSANCE LEARNING INC     3,991.60
RENEA HOWELL    412.80
RESA III    29,268.17
RESILITE SPORTS PRODUCTS     279.92
RETIREE HEALTH BENEFIT TRUST     142,526.52
RICHMORR & ASSOCIATES     11,236.71
RICOH OF AMERICA     44,368.02
RIDGEWAY DISTRIBUTORS INC     4,139.12
RIMOL GREENHOUSE SYSTEMS INC     9,882.00
RISEN LORD CATHOLIC CHURCH     1,000.00
RITECH INDUSTRIAL PRODUCTS     1,151.00
ROBIN SANTIAGO     1,703.00
ROCCO    24,425.00
RODNEY ALESHIRE     560.00
ROTO-ROOTER    1,165.00
RSP FIRE PROTECTION & EQUIP     9,504.00
SANDRA LAMP    384.00
SCHAEFFER’S     401.28
SCHOLASTIC EDUCATION     8,400.00
SCHOLASTIC INC     4,423.68
SCHOOL FIX    2,038.66
SCHOOL HEALTH CORPORATION     850.75
SCHOOL MAINTENANCE SUPPLIES     2,185.16
SCHOOL MATE    4,054.50
SCHOOL NURSE SUPPLY     918.06
SCHOOL OUTFITTERS     1,827.01
SCHOOL SPECIALTY    8,152.02
SCHOOL TRAINING SOLUTIONS     560.00
SHAMBLIN STONE INC     1,214.66
SHANE LOWTHER     315.00
SHARON COEN    14,393.74
SHARON TANNER    23,751.04
SNOWSHOE MOUNTAIN RESORT     2,148.00
SOUTHERN REGIONAL EDUCATION BD     6,500.00
SOUTHERN REGIONAL EDUCATION BD    260.00
SPORTS CONNECTION    5,775.89
STANLEY STEAMER     935.90
STAPLES ADVANTAGE    1,538.87
STATE ELECTRIC SUPPLY COMPANY     6,720.61
STATE FARM LIFE INSURANCE CO     8,000.00
STATE TAX COMMISSIONER     442,481.57
STATEWIDE SERVICE     2,314.32
SUMBURY CONTROLS INC     254.20
SUMMERSVILLE GLASS, INC.     1,454.76
SUMMIT COMMUNITY BANK     185,236.37
TEXAS LIFE    11,989.32
THE CONOVER COMPANY     5,000.00
THE JAMES AND LAW CO     48,631.82
THE PARENT INSTITUTE     698.40
THERMAL BALANCE INC     5,420.00
THRASHER GROUP    4,480.00
TRAVELERS CL REMITTANCE CTR     83,762.00
TRUCK PARTS SPECIALISTS     403.60
TYCO INTEGRATED SECURITY LLC     1,364.96
U.S. TREASURY     5,995.49
U.S. FOODSERICE     591,898.93
UNITED BANK    46,737.89
UNITED BANK     38,213.14
UNITED DAIRY    121,937.24
UNITED REFRIGERATION     7,913.86
UNITED WAY OF CENTRAL WV     10,250.00
US DEPARTMENT OF EDUCATION     535.74
VICKIE HOLCOMB     15,739.50
VOLKWEIN BROTHERS     270.00
WALMART    2,528.05
WANDA TRUMAN    1,176.00
WARD’S NATURAL SCIENCE     611.73
WARE & HALL    18,500.00
WASTE MANAGEMENT OF WV INC     39,391.54
WEST VIRGINIA UNIFORMS – 529     1,450.02
WESTERN BRANCH DIESEL INC     280.00
WHALEY DISTRIBUTING CO     1,797.59
WHITTINGTON FENCE COMPANY     13,680.00
WILMA RAMSEY    14,201.26
WINGATE BY WYNDHAM     401.62
WOODWIND & BRASSWIND     346.77
WORKFORCE WEST VIRGINIA     17,319.19
WV ASBO    705.00
WV BOARD OF RISK INSURANCE    106,475.00
WV DEPT OF AGRICULTURE    58,881.82
WV DIV ENVIRON PROT – WATER RES     897.50
WV FFA ASSOCIATION     1,625.00
WV MOUNTAINEER FLEXIBLE BENEF     92,181.06
WV PROFESSIONAL EDUCATORS     570.00
WV PUBLIC EMPLOYEES INSURANCE     837,670.49
WV PUBLIC EMPLOYEES RETIREMENT    801.20
WV SCHOOL BOARDS ASSOC     8,856.00
WV STATE AGENCY FOR SURPLUS     310.00
WV STATE AUDITOR     1,480.00
WV STEEL CORP    4,943.09
WV TEACHERS DEFINED BENEFITS     104,195.45
WV TEACHERS DEFINED CONTRIB     9,951.55
WV TEACHERS RETIREMENT SYSTEM     666,294.78
WVACTE    330.00
WVAEMSP    388.50
WVASA    1,225.00
WVASSP    654.16
WVCTM    260.00
WVEA    12,419.60
WVSPA    490.00
WVSSPA    19,560.60