Legal 6 col x 19”
1006
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2022
ASSETS AND DEFERRED Governmental
OUTFLOWS OF RESOURCES Activities
Assets:
Current assets:
Cash and cash equivalents $ 1,698,553
Investments –
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 286,755
Deposit with Retirement Board –
Food service receivable –
Lease receivable –
Other receivables 113,974
Prepaid Worker’s Compensation 83,855
Other prepaid expenses 30,573
Due from other governments:
State aid receivable 112,220
PEIA allocation receivable 227,532
Reimbursements receivable 5,062,649
Capital assets:
Land 1,333,753
Land improvements 1,235,189
Buildings and improvements 29,868,170
Furniture and equipment 2,684,306
Vehicles 3,666806,393
Construction in process 8,399,561
Less accumulated depreciation (19,255,959)
Total capital assets, net of depreciation 27,931,826
Right-of-Use Assets:
Land –
Buildings –
Equipment –
Vehicles –
Less accumulated amortization –
Total finance lease assets, net of amortization –
Net other post employment benefit (OPEB) asset – 14,204
Proportionate Share
Total assets 35,562,141
Deferred outflows of resources:
Pension 499,312
Other post employment benefit (OPEB) 151,400
Other –
Total deferred outflows of resources 650,712
Total assets and deferred outflows
of resources $ 36,212,853
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 1,390,423
PEIA premiums payable 238,205
Compensated absences –
Accounts payable 783,171
Other post employment benefit payable –
Due to Other Fiscal Agents –
Long-term obligations:
Due within one year:
Bonds and contracts –
Accrued interest 21,968
Finance Lease liability 170,951
Finance Lease liability –
Due beyond one year:
Bonds and contracts –
Finance lease liability 1,017,045
Finance lease liability –
Asset retirement obligation (ARO) liability –
Net pension liability – Proportionate Share 504,965
Net other post employment benefit (OPEB) liability –
Proportionate Share –
Total liabilities 4,126,728
Deferred inflows of resources:
Pension 525,213
Other post employment benefit (OPEB) 799,743
Other –
Total deferred inflows of resources 1,324,956
Total liabilities and deferred inflows of resources $ 5,451,684
Net Position:
Net Investment in Capital Assets 26,743,830
Restricted for:
Debt Service –
Special projects 417,911
Capital projects –
Unrestricted 3,599,428
Total net position $ 30,761,169
See notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
FYE June 30, 2022
Special General Revenue Special Capital Current Special School Activity Revenue Projects Total
Expense Revenue Fund ESSERF Fund Governmental
Revenues:
Property taxes $ 2,125,976 $ – $ – $ – $ – $ 2,125,978
Other local sources 78,934 291,171 294,712 – 6 664,823
State sources 14,845,166 454,531 – – 2,370,688 17,670,385
Federal sources 233,946 4,104,213 – 1,522,340 – 5,860,499
Miscellaneous sources – – – – – –
Total revenues 17,284,022 4,849,915 294,712 1,552,340 2,370,694 26,321,683
Expenditures:
Instruction 9,509,963 2,391,868 352,397 662,809 – 12,917,037
Supporting services:
Students 621,415 414,479 – 351,870 – 1,387,764
Instructional staff 102,287 620,200 – 245,645 – 968,132
Central administration 448,820 109,836 – – – 558,656
School administration 1,262,076 – – – – 1,262,076
Central Services 306,676 – – – – 306,676
Operation & maintenance of facilities 2,087,215 56,957 – 52,451 124,338 2,320,961
Student transportation 2,297,490 90,949 – 73,712 – 2,462,151
Other support services – – – – – –
Food services 806 1,463,866 – – – 1,464,672
Community services 111,219 – – – – 111,219
Capital outlay 33,167 4,680 – 90,659 2,530,401 2,658,907
Debt service:
Principal retirement 164,333 – – – – 164,333
Interest and fiscal charges 59,116 – – – 59,116
Finance Leases:
Principal payment expense – – – – – –
Interest Expense – – – – – –
Total expenditures 17,004,583 5,152,835 352,397 1,477,146 2,654,739 26,641,700
Excess (deficiency) of revenues
over expenditures 279,439 (302,920) (57,685) 45,194 (284,045) (320,017)
Other financing sources (uses):
Proceeds from disposal of real
or personal property – –
Proceeds from the sale of bonds – –
Premium on sale of bonds – –
Proceeds from finance lease – –
Transfers in 24,164 75,858 59,184 – 159,206
Transfers (out) (38,128) (75,884) – (45,194) – (159,206)
Total other financing sources (uses) (13,964) (26) 59,184 (45,194) – –
Extraordinary Item:
Other post employment benefits – – – – – – Net change in fund balances 265,475 (302,946) 1,499 – (284,045) (320,017)
Fund balances – beginning 3,822,360 720,857 462,457 – 257,378 5,263,052
Prior period adjustments – See Note__) – – – – –
Fund balances – beginning,
as restated 3,822,360 720,857 – – –
Fund balances – ending $ 4,087,835 $ 417,911 $ 463,956 $ – $ (26,667) $ 4,943,035
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE June 30, 2022
Special Special
General Special Revenue Revenue Capital
Current Revenue School Activity ESSERF Projects Total
Expense Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 1,217,916 $ 13,670 $ 463,956 $ – $ 3,111 $ 1,698,553
Investments – – – – – –
Inventory – – – – – –
Taxes receivable, net 286,755 – – – – 286,755
Deposit with Retirement Board – – – – – –
Prepaid Workers’ Comp 83,855 – – – – 83,855
Food service receivable, net – – – – – –
Lease Receivable – – – – – –
Other receivables 108,974 5,000 – – – 113,974
Other prepaid expenses 30,573 – – – – 30,573
Due from other governments:
State aid receivable 112,220 – – – – 112,220
PEIA allocation receivable 227,532 – – – – 227,532
Reimbursements receivable 69,602 2,330,762 – 1,320,946 1,341,339 5,062,649
Due from other funds 3,929,485 – – – – 3,829,485
Total assets 6,066,912 2,349,332 463,956 1,320,946 1,344,450 11,645,596
Deferred outflows of resources – – – – – –
Total deferred outflows
of resources – – – – – –
TOTAL ASSETS PLUS
DEFERRED OUTFLOWS
OF RESOURCES $ 6,066,912 $ 2,349,332 $ 463,956 $ 1,320,946 $ 1,344,450 $ 11,545,596
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $ 1,376,128 $ 10,709 $ – $ 3,586 $ – $ 1,390,423
Other post employment
benefits payable – – – – – –
PEIA premiums payable 238,205 – – – – 238,205
Accounts payable & Payable
to others 103,467 149,605 – 5,407 524,692 783,171
Due to other fiscal agents – – – – – –
Due to other funds – 1,771,107 – 1,311,953 845,425 3,929,485
Total liabilities 1,717,800 1,931,421 – 1,320,946 1,371,117 6,341,284
Deferred inflows or resources 261,277 – – – – 261,277
Total deferred inflows of
resources 261,277 – – – – 261,277
Fund Balances:
Nonspendable 114,428 – – – – 114,428
Restricted – 417,911 463,956 – – 881,867
Committed 1,513,357 – – – – 1,513,357
Assigned 110,427 – – – – 110,427
Unassigned 2,349,623 – – – (26,667) 2,322,956
Total fund balances 4,087,835 417,911 463,956 – (26,667) 4,943,035
TOTAL LIABILITIES,
DEFERRED INFLOWS OF
RESOURCES AND FUND
BALANCES $ 6,066,912 $ 2,349,332 $ 463,956 $ 1,320,956 $ 1,344,450 $ 11,545,596
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 funds 27,931,826
Finance lease assets used in governmental activities are not financial resources and, therefore, are not reported in the funds –
Other deferred charges are not reported in the funds –
Property taxes receivable and food service billings receivable 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 funds 261,277
Net OPEB asset – proportionate share 14,204
Deferred outflows and inflows of resources related to pensions and OPEB are applicable to future periods, and therefore, are
not reported in the funds
Deferred outflows of resources related to pensions 499,312
Deferred inflows of resources related to pensions (525,213)
Deferred outflows of resources related to OPEB 151,400
Deferred inflows of resources related to OPEB (799,743)
Some liabilities, including net pension and OPEB obligations, are not due and payable in the
current period and, therefore, are not reported in the funds
Bonds payable, due within one year –
Bonds payable, due beyond one year –
Unamortized bond premium –
Accrued interest on bonds (21,968)
Accrued sick leave payable (1,187,996)
Compensated absences –
Net Pension liability – proportionate share (504,965)
Net OPEB liability – proportionate share –
Asset Retirement Obligation (ARO) Liability –
Finance lease liability, due within one year –
Finance lease liability, due beyond one year –
Net position of governmental activities $ 30,761,169
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
FYE June 30, 2022
Program Revenues Net (Expenses)
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Position
Functions Expenses Services Contributions Contributions Governmental Activities
Governmental activities
Instruction $ 10,028,540 $ 131,614 $ 3,785,590 $ 1,333,708 $ (4,777,628)
Supporting services:
Students 1,223,976 16,063 462,028 162,778 (583,107)
Instructional staff 889,535 11,647 335,783 118,300 (423,778)
General administration 455,771 5,982 172,045 60,613 (217,131)
School administration 942,713 12,372 355,857 125,372 (449,112)
Central services 246,860 3,240 93,185 32,830 (117,605)
Operation & maintenance of facilities 2,061,562 27,056 778,202 274,169 (982,135)
Student transportation 1,976,957 25,946 746,265 262,918 (941,828)
Other support services – – – – –
Food Services 1,478,547 – – – (1,478,547)
Community services 115,674 – – – (115,674)
Interest on long-term debt/finance leases 56,313 – – – (56,313)
Total governmental activities 19,476,448 233,947 6,728,955 2,370,688 (10,142,858)
General revenues:
Property taxes 2,138,372
Unrestricted state aid 10,636,864
Unrestricted investment earnings 12,179
Unrestricted grants and contributions –
Extraordinary item – other post employment benefits –
Gain (loss) on disposal of capital assets –
Gain (loss) on termination of ROU assets –
Transfers in 159,206
Transfers (out) (159,206)
Total general revenues, extraordinary items and transfers 12,787,415
Change in net position 2,644,557
Net position – beginning 28,116,612
Prior period adjustments – (See Note__) –
Net position – beginning, as restated 28,116,612
Net position – ending $ 30,761,169
See notes to Financial Statements
ECONCILIATION OF THE STATEMENT OF
REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FYE JUNE 30, 2022
Net change in fund balances – total governmental funds $ (320,017)
Amounts reported for governmental activities in
the statement of activities are different due to:
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of capital
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 (952,678)
Capital outlays 3,822,523
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of lease
assets is allocated over their estimated useful lives and
reported as amortization expense. The effect on net
position is the amount by which capital outlays exceed
amortization in the current period.
Amortization expense –
Capital outlays –
Certain receivables will be collected this year but are not
available soon enough to pay for the current period’s
expenditures. This is the amount by which such receivables
increased (decreased).
Property taxes receivable 12,396
Operating Grants and Contributions –
Other miscellaneous conversion adjustments
A portion of the change in fund balances is the proceeds
from the general obligation bonds issued during FYE
JUNE 30, 2022. Those proceeds are not considered
revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds
from the premium on the general obligation bonds issued
during FYE JUNE 30, 2022. Those proceeds are not
considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the current year
amortization of the premium on general obligation bonds.
The current year amortization of the premium is a reduction
of interest expense rather than revenue for the purpose of
this statement. –
A portion of the change in fund balances is the proceeds from
finance leases. Those proceeds are not considered revenue
items for the purpose of this statement. –
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. –
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 (714,424)
Accumulated depreciation of assets disposed –
Differences in the ROU asset and accumulated amortization
on ROU asset terminated agreements are reported as a loss
and reduction in net position in the statement of activities.
Right-of-Use assets terminated –
Accumulated amortization of assets terminated –
Compensated absences are reported as liabilities in the
statement of net position, but are only reported in government
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
OF GOVERNMENTAL FUNDS TO THE STATEMENT OF
ACTIVITIES Continued from previous page
funds to the extent they have matured. This is the amount
by which compensated absences (increased)/decreased.
Accrued vacation payable –
Interest on long-term debt in the statement of activities differs
from the amount reported in the governmental funds because
interest is recognized as an expenditure in the funds when it is
due, and thus requires the use of current financial resources.
In the statement of activities, however, interest expense is
recognized as the interest accrues, regardless of when
it is due. 2,803
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 171,432
Cost of benefits earned net of employee contributions (23,146)
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 70,074
Cost of benefits earned net of employee contributions 411,261
Asset Retirement Obligations (AROs) are reported in the
statement of net position, but are not reported in governmental
funds. This is the amount by which the ARO has increased. –
Finance Lease payables are reported as liabilities in the
statement of net position, but are only reported in government
funds to the extent they have matured. This is the amount
by which finance lease payables decreased. 164,333
Change in net position of governmental activities $ 2,644,557
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR PUBLICATION
FOR THE FISCAL ENDED JUNE 30, 2022
Salaries expenditures:
Board officials:
David Mullins, President $ 4,480
David Pierson, Vice President 4,480
Marshall Triplett, II 4,480
Cheryl White 4,160
Susan Bodkins 4,320
Superintendent 109,000
Total salaries paid to other professional personnel 8,734,012
Total salaries paid to service personnel 3,380,177
Total salaries paid to students for work performed –
Total salary expenditures 12,240,789
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) 14,396,367
Total non-salary expenditures paid of less than
two hundred fifty dollars ($250) 4,544
Total accrued expenditures, refunds, and other
non-cash transactions –
Total non-salary expenditures 14,400,911
Total expenditures per financial statements $ 26,641,700
Supplemental Schedule of Expenditures
VENDOR NAME AMOUNT OF CHECK
PRO SOURCE 1,486.00
ADOBE 2,460.00
APPLIED EDUCATIONAL SYSTEMS 2,500.00
CARRIER ENTERPRISES 1,622.26
NCS PEARSON INC 2,070.00
AIR SYSTEMS SHEET METAL 1,564.00
SUCCESS BY DESIGN, INC. 947.64
ALPHA MECHANICAL SERVICES 48,736.93
ALPHA TECHNOLOGIES 37 ,572.80
AM PRINTING 4,935.00
APPALACHIAN POWER 34,952.43
APPALACHIAN SIGNALS & PRODUCTS 21,517.06
APPALACHIAN TIRE PRODUCTS INC 13,601.83
APPLE EDUCATION 35,531.98
FOUNDATION BUILDING MATERIALS 78,825.00
ASTAR ABATEMENT INC 24,788.50
B B & M TRUCKING COMPANY 1,200.00
CARD SERVICES CENTER 2,888.64
BIG OTTER ELEMENTARY 7,200.00
BLACK DIAMOND POWER COMPANY 305,200.75
BOONE COUNTY PARK 372.00
BREWER & COMPANY OF WV 3,287.00
BRAIN POP 2,890.00
NORA STEVENSON 4,000.00
BSN SPORTS 34,235.94
SCOTT BURKHAMER 20,505.00
C & T DESIGN – CHARLESTON 4662.56
CAEZ 275.00
CAMEL TECHNOLOGIES, LLC 2,490.38
CAROLINA SCIENCE 495.70
CASTO & HARRIS OF WV, LLC 2,380.00
CASTO TECHNICAL SERVICES INC 754.00
CC SAFETY SUPPLY 4,810.20
CDW G LLC 59,405.09
CERTIPORT 1295.00
CHAPMAN TECHNICAL GROUP 47,158.71
CHARLESTON ACOUSTICS 4,975.50
CHARLESTON FILTER SERVICE INC 20,092.50
CERTIFIED LABORATORIES 903.61
CINTAS CORPORATION #525 18,861.92
CLAY AUTO 13,569.76
CLAY COUNTY BANK 29,866.96
CLAY COUNTY AG FAIR 8,895.00
CLAY COUNTY COMMISSION 49,181.34
CLAY COUNTY FREE PRESS 3,737.15
CLAY COUNTY HEALTH DEPT 12768.00
CLAY COUNTY HIGH SCHOOL 16,766.50
CLAY COUNTY LIBRARY 86,683.96
CLAY COUNTY PUBLIC SVC DIST 7,621.97
CLAY ELEMENTARY SCHOOL 12,000.00
CLAY FARM BUREAU COOPERATIVE 8,618.40
CLAY LUMBER 5,487.54
CLAY COUNTY MIDDLE SCHOOL 16,017.00
CLAY MUNICIPAL WATER WORKS 48,243.94
PRIMARY CARE SYSTEMS INC 126,646.30
SHERIFF OF CLAY COUNTY 211584.31
COLLEGE ENTRANCE BOARD 6,468.00
CONCORD UNIVERSITY 8,574.00
DOUGLAS COOK 26,960.00
WV CASE 300.00
CRITTERS ENTERPRISE 291.50
CROOK BROTHERS 35, 172.00
CTE ENTERPRISES 7,132.50
CUNNINGHAM MOTORS INC 1,411.01
GIBSON’S 6,709.90
SUTTLE & STALNAKER 22,400.00
DINSMORE AND SHOHL LLP 28,960.63
DOLLYWOOD FOUNDATION 4,000.00
DOMINION HOPE 5,101.75
DOT ONE-THREE VISION SERVICES 12,950.00
PHILLIPS SUPPLY COMPANY 2,858.26
AMY OSBORNE 1,125.28
ERLEWINE CONCRETE COMPANY 21710.00
EARTHWALK COMMUNICATIONS 13,740.00
VENDOR NAME AMOUNT OF CHECK
WASTE MANAGEMENT OF WV INC 54,270.75
ECOLAB 258.52
EDEN BODY WORKS INC 2,844.53
EDGEWOOD PRESS, INC. 399.14
EDUCATION SYSTEM SOLUTIONS INC 36,150.00
ELECTRONIC SPECIALTY CO 5,844.68
ENVIRO SEAL 6,300.00
EQUIPMENT DEPOT OHIO, INC. 12,868.33
EQUIPARTS CORPORATION 9,319.07
ESTEP FENCE COMPANY 3,550.00
MIKE HOLT ENTERPRISES OF 463.25
FERGUSON ENTERPRISES INC #142 1,921.25
FIFTH THIRD BANK 1,229,194.01
FP MAILING SOLUTIONS 868.00
FRONTIER WV INC 20,575.55
FULLERS MUSIC 470.26
MINUTEMAN PRESS 399.20
GAME TIME 27 ,809.85
GENERAL SALES COMPANY 39,664.44
GOLDFARB ELECTRIC SUPPLY CO 810.06
GORDON STOWE AND ASSOC INC 300.00
HAIR CREW 250.00
HAMMOC RIDGE FARMS 5,854.10
HAND2MlND.COM 12,177.62
HARRIS SCHOOL SOLUTIONS 3,180.00
HARTFORD FIRE INSURANCE CO. 23,443.00
LEE GRAPHICS PRINTING & 3,861.95
HAYNES COMPUTER SERVICE 300.00
OSCAR HENRY 5,197.00
HEROES 4 HIGHER 5,405.00
HOBART SALES AND SERVICE 1,539.11
HOBY REGISTRATION 1,185.00
HOLCOMB SANITATION SERVICE 3,150.00
HOLCOMB SEPTIC SYSTEMS 4,740.00
HEALTH RESEARCH SYSTEMS 5,957.50
HOTSY EQUIPMENT CO 1241.02
HOUGHTON MIFFLIN HARCOURT 227,585.94
HPS LLC 2,704.28
HOVATTERS WILDLIFE ZOO 354.00
HUMMERT SUPPLIES 9,303.65
IKE WALKER ORGANIZATION 900.00
INNOVATIVE WIRELESS TECH 5,043.05
INTERSTATE BATTERY SYSTEM OF 13232.00
JB ELECTRIC 7,700.00
JAMES AND LAW CO 19,467.71
JOHNSON CONTROLS SECURITY SOL 2,580.92
JONES SCHOOL SUPPLY CO 1,381.45
JOSTENS 2,987.15
KANAWHA COUNTY SCHOOLS 70,700.13
KCEAA 11800.00
KANAWHA PIANO GALLERY LLC 525.00
MUSIC & ARTS CA DEPT. 3,484.37
KIMBALL MIDWEST 9,576.35
JANE MCCOY 57,596.00
KING’S TRUCKING & WRECKER 891.50
KOMAX BUSINESS SYSTEMS 6,048.00
LAKESHORE CO 4, 182.29
LEGGIS WELDING INC 475.00
LESLIE EQUIPMENT COMPANY 280.61
LINCOLN ELECTRIC COMPANY 4500.00
LIZEMORE ELEMENTARY 3,600.00
MABSCOTT WELDING SUPPLY 42,402.56
MAGNET STREET 888.59
MAJORCLARITY 6,000.00
MARSHALL UNIV GRADUATE COLLEGE 8,028.00
MARYSA REEL 13,500.00
MASON AND BERRY 6,026.62
UNITED REFRIGERATION 680.75
MCGRAW-HILL LLC 128,136.77
MID-STATE CHEVROLET BUICK 73,461.00
MILLER COMMUNICATIONS 4,005.00
MIRACLE RECREATION EQUIPMENT 14,137.00
MOBY MAX 2,037.00
MON POWER 106,421.54
MOSYLE CORPORATION 6,682.50
MOUNTAINEER FENCE CO INC 4,387.00
MOUNTAINEER GAS COMPANY 75,327.65
MOUNTAIN STATE EDUCATION 17,536.04
MOUNTAIN STATE EQUIPMENT 400.00
MOUNTAIN VENDING INC 552.50
MOUNTAIN TOP DESIGNS 2,695.40
NATIONAL SEATING AND MOBILITY 4,467.20
NEVCO SCOREBOARD COMPANY 13,774.65
NICHOLAS PRINTING 5,913.79
JOE R. PYLE REALTY 3,300.00
95 PERCENT GROUP INC 523.00
NOREGON SYSTEMS LLC 1 ,499.00
OFFICE DEPOT 11 ,364.15
ORACLE ELEVATOR 43,370.54
OSCAR F HENRY CO 1 ,289.50
PARTS & MORE INC 4,177.26
NCS PEARSON, INC 425.70
J W PEPPER AND SONS INC 316.99
PERSONNEL CONCEPTS 5,254.73
JORDAN CRAIGO 750.00
PINNACLE ENVIRONMENTAL 3,250.00
POWELL INCORPORATED 5,079.00
POWERKLEEN 24,000.00
PRECISION SERVICES 1 ,426.62
PRO ACOUSTICS LLC 9,629.59
PROJECT LEAD THE WAY 12,117.50
PARCHMENT LLC 593.33
VENDOR NAME AMOUNT OF CHECK
PSAT/NMSQT 1 ,503.00
PURITY CHEMICALS 4,605.98
QUALITY LAND AND PROPERTY SRVC 18,466.66
R E MICHEL COMPANY INC 1 1 ,493.20
R. M. HUFFMAN COMPANY 5,212.00
READING HORIZONS 61,081.16
CANINE COACHING SERVICES, LLC 477.00
RE MICHEL COMPANY LLC 2,039.69
RICHMORR & ASSOCIATES 12,630.74
RIFTON EQUIPMENT 2,032.50
ROCHESTER 100 INC 471.25
ROTO-ROOTER 1,200.00
RSP FIRE PROTECTION & EQUIP 12,672.00
SAVVAS LEARNING COMPANY LLC 2,777.17
SCHOLASTIC INC 14,537.79
SCHOLASTIC MAGAZINES INC 1,634.61
NAVIGATE 360, LLC 361.90
SCHOOL LIFE 508.52
SCHOOL MAINTENANCE SUPPLIES 1,062.96
SCHOOL OUTFITTERS 2,653.40
SCHOOL NURSE SUPPLY 1 ,826.46
SOUTHERN EDUCATION SERVICES 8,485.20
SHAMBLIN STONE INC 885.09
SHERWIN WILLIAMS 1,465.78
SMART HORIZONS 1,260.00
SOUNDS OF SIGN 1,100.00
SOUTHERN REGIONAL EDUCATION BD 3,950.00
SPORTS CONNECTION 3,244.90
US FOODS 1,138.42
STATE ELECTRIC SUPPLY COMPANY 13,189.26
STEWART SIGNS 18,503.00
STITCHES ‘N’ STUFF 1,100.00
STS EDUCATION 171,094.96
SUMMERSVILLE GLASS, INC. 2,362.00
SUPER DUPER PUBLICATIONS 259.00
TK ELEVATOR CORPORATION 7,950.00
TETRICK & BARTLETT 18,800.00
TOM RICKMAN & ASSOCIATES 3,531.34
TREE TOP PRODUCTS 4,264.13
GLENN’S SPORTING GOODS, INC. 519.20
TRINITY BELL 750.00
TROYER’S QUALITY MEATS 3,397.30
1 KORIN 3-10, INC. 2,914,597.72
UNION BANK 162,109.62
UNITED BANK 38,213.14
UNITED DAIRY 74,635.18
UNITED LABORATORIES 3,977.26
UNITED REFRIGERATION INC. 541.78
UNITED RENTALS 3,092.60
UNITED STATES TREASURY 1,387.06
UNITY SCHOOL BUS PARTS INC 6,781.70
U S BANK 33,246.03
VIRGINIA AIR DISTRIBUTORS INC 876.32
JERRY VALENTINE 380.00
SCENARIO LEARNING, LLC 6,142.00
VOYAGER SOPRIS LEARNING 6,757.50
WARD’S NATURAL SCIENCE 1,607.05
WATTS PROCESS MACHINERY 9,999.00
H E WHITE ELEMENTARY 3,600.00
DEPARTMENT OF HEALTH AND HUMAN 290.04
WORLDWIDE EQUIPMENT 194,030.61
VOLUNTEER WEST VIRGINIA 31,000.00
WVASA 330.00
AMERICAN WATER 3,691.80
WVCTM 840.00
WV DEPT OF ED 4,000.00
VW DEPARTMENT OF EDUCATION 17,700.00
WV DHHR 280.00
WV DEPT OF AGRICULTURE 8,461.19
DIVISION OF LABOR WV FFA ASSOCIATION 345.00
WV FBLNPBL 11480.00
WV SCHOOL BOARDS ASSOC 8,710.00
WV STATE AUDITOR 1,504.00
WV STEEL CORP 11095.31
WV ELECTRIC 1 9594.20
ZANER BLOSER 11,817.18
ZIDES 3,451.00
ZONES LLC 107 ,559.22
WV BOARD OF RISK INSURANCE 109,791.00
AIR MED CARE NETWORK 933.00
AMERICAN FIDELITY ASSURANCE 109,493.28
AMERICAN NATIONAL 4,511.80
CLAY COUNTY BANK 2,300.00
COLONIAL LIFE 890.96
CONSECO HEALTH INSURANCE CO 6,923.32
GREAT-WEST TRUST COMPANY, LLC 6,435.00
HORACE MANN LIFE INSURANCE CO 27,798.39
PIONEER FEDERAL CREDIT UNION 99,146.76
LEGALSHIELD 5,020.24
STATE FARM LIFE INSURANCE CO 400.00
TEXAS LIFE 33,460.56
WV MOUNTAINEER FLEXIBLE BENEFits 133,242.66
IRS 2,854,315.00
CLAY COUNTY BANK 7,774,946.77
STATE TAX COMMISSIONER 431,752.20
WV PUBLIC EMPLOYEES INSURANCE 769,952.46
RETIREE HEALTH BENEFIT TRUST 70,330.50
WV TEACHERS DEFINED BENEFITS 1,308,268.66
WV TEACHERS DEFINED CONTRIB 30,379.25
ENCOVA INSURANCE 157,133.00
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