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