Legal 6 col x 20”
1017
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2024
ASSETS AND DEFERRED Governmental
OUTFLOWS OF RESOURCES Activities
Assets:
Cash and cash equivalents $ 5,237,425
Investments –
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 535,767
Deposit with Retirement Board 8,942
Food service receivable –
Lease receivables –
Other receivables 96,565
Prepaid Worker’s Compensation 1,738
Other prepaid expenses 43,318
Due from other governments:
State aid receivable 115,214
PEIA allocation receivable 316,723
Reimbursements receivable 6,138,470
Capital assets:
Land 1,333,753
Land improvements 1,245,389
Buildings and improvements 36,512,113
Furniture and equipment 3,083,181
Vehicles 4,027,149
Construction in process 327,187
Less accumulated depreciation (21,628,481)
Total capital assets, net of depreciation 26,900,311
Right-of-Use Assets:
Land –
Buildings –
Equipment –
Vehicles –
Subscription-based information technology 712,325
arrangements (SBITAs)
Less accumulated amortization (339,632)
Total ROU assets, net of amortization 372,693
Net other post employment benefit (OPEB) asset –
Proportionate share 102,390
Total assets 39,889,557
Deferred outflows of resources:
Pension 451,586
Other post employment benefit (OPEB) 106,422
Other post employment benefit (OPEB) – dental –
& vision benefits
Total deferred outflows of resources 587,988
Total assets and deferred outflows
of resources $ 40,457,545
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 1,485,705
PEIA premiums payable 186,370
Compensated absences –
Accounts payable 289,915
Other post employment benefit payable –
Due to Other Fiscal Agents –
Long-term obligations:
Due within one year:
Bonds and contracts –
Accrued interest 9,407
Finance lease obligation 152,689
Finance lease liability –
Financed purchases and other –
SBITA liability –
Due beyond one year:
Bonds and contracts –
Finance lease obligation 1,495,000
Finance lease liability –
Financed purchases and other –
SBITA liability –
Asset retirement obligation (ARO) liability –
Net pension liability – Proportionate Share 933,231
Net other post employment benefit (OPEB) liability – –
Proportionate Share
Net other post employment benefit (OPEB) liability – –
Dental & Vision
Total liabilities 4,552,317
Deferred inflows of resources:
Pension 20,114
Other post employment benefit (OPEB) 148,095
Other post employment benefit (OPEB) – dental & –
vision benefits
Total deferred inflows of resources 168,209
Total liabilities and deferred inflows
of resources $ 4,720,526
Net Position:
Net investment in Capital Assets 28,900,311
Restricted for:
Debt Service –
Special projects 442,159
Excess Levy –
Capital projects 1,189,163
Unrestricted 7,205,365
Total net position $ 35,737,019
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
STATEMENT OF ACTIVITIES
FYE June 30, 2024
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 $ 11,970,257 $ 80,952 $ 3,345,256 $ 383,830 $ (8,160,219)
Supporting services:
Students 1,469,950 9,941 668,049 47,134 (744,826)
Instructional staff 1,188,300 8,036 540,047 38,103 (602,114)
General administration 414,227 2,801 188,254 13,282 (209,890)
School administration 993,274 6,717 451,414 31,850 (503,293)
Central services 389,774 2,636 177,141 12,498 (197,499)
Operation & maintenance of facilities 2,008,149 13,581 912,645 64,392 (1,017,531)
Student transportation 2,258,173 15,271 1,026,273 72,409 (1,144,220)
Other support services – – – – –
Food Services 1,816,154 – 1,800,028 – (16,126)
Community services 88,056 – – – (88,056)
Interest on long-term debt/finance leases 19,028 – – – (19,028)
Total governmental activities $ 22,615,342 $ 139,935 $ 9,109,107 $ 663,498 (12,702,802)
General revenues:
Property taxes 1,919,861
Unrestricted state aid 13,225,302
Unrestricted investment earnings 10,150
Unrestricted grants and contributions 9,290
Extraordinary item – other post employment benefits –
Gain (loss) on disposal of capital assets –
Gain (loss) on termination of ROU assets –
Transfers in 413,105
Transfers (out) (413,105)
Total general revenues, extraordinary items and transfers 15,164,603
Change in net position 2,461,801
Net position – beginning 33,275,218
Prior period adjustments – (See Note__) –
Net position – beginning, as restated 33,275,218
Net position – ending $ 35,737,019
See notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE June 30, 2024
65 71
11 61 Special Special 51
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 $ 3,937,951 $ 68,431 $ 424,080 $ – $ 806,963 $ 5,237,425
Investments – – – – – –
Inventory – – – – – –
Taxes receivable, net 535,767 – – – – 535,767
Deposit with Retirement Board 8,942 – – – – 8,942
Prepaid Workers’ Comp 1,738 – – – – 1,738
Food service receivable, net – – – – – –
Lease receivables – – – – – –
Other receivables 96,566 – – – – 96,566
Other prepaid expenses 43,318 – – – – 43,318
Due from other governments:
State aid receivable 115,214 – – – – 115,214
PEIA allocation receivable 316,723 – – – – 316,723
Reimbursements receivable 36,098 2,528,500 – 2,453,484 1,120,388 5,138,470
Due from other funds 5,003,733 – – – – 5,003,733
Total assets 10,096,050 2,596,931 424,080 2,453,484 1,927,351 17,497,896
Deferred outflows of resources – – – – – –
Total deferred outflows
of resources – – – – – –
TOTAL ASSETS PLUS
DEFERRED OUTFLOWS
OF RESOURCES $ 10,0966,050 $ 2,596,931 $ 424,080 $ 2,453,484 $ 1,927,351 $ 17,497,896
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $ 1,485,705 $ – $ – $ – $ – $ 1,485,705
Other post employment
benefits payable – – – – – –
PEIA premiums payable 186,370 – – – – 186,370
Accounts payable & Payable
to others 176,843 38,072 – – 75,000 289,915
Due to other fiscal agents – – – – – –
Due to other funds – 1,887,061 – 2,453,484 663,188 5,003,733
Total liabilities 1,8480,918 1,925,484 – 2,453,484 738,188 6,965,723
Deferred inflows or resources 500,700 653,719 – 857,548 – 2,021,967
Total deferred inflows of resources 500,700 653,719 – 857,548 – 2,021,967
Fund Balances:
Nonspendable 53,998 – – – – 53,998
Restricted – 18,079 424,080 – 1,189,163 1,631,322
Committed 1,583,747 – – – – 1,583,747
Assigned 400,207 – – – – 400,207
Unassigned 5,708,480 – – (867,548) – 4,840,932
Total fund balances 7,746,432 18,079 424,080 (867,548) 1,189,163 8,510,206
TOTAL LIABILITIES,
DEFERRED INFLOWS OF
RESOURCES AND FUND
BALANCES $ 10,096,050 $ 2,596,931 $ 424,080 $ 2,453,484 $ 1,927,351 $ 17,497,896
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 26,900,311
Right-of-use assets used in governmental activities are not financial resources and, therefore, are not reported in the funds 372,693
Other deferred charges are not reported in the funds 1,521,267
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 500,700
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 481,556
Deferred inflows of resources related to pensions (20,114)
Deferred outflows of resources related to OPEB 106,422
Deferred inflows of resources related to OPEB (148,095)
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 (9,407)
Accrued sick leave payable (1,647,689)
Compensated absences –
Net Pension liability – proportionate share (933,231)
Net OPEB liability – proportionate share (102,390)
Asset Retirement Obligation (ARO) Liability –
Finance lease liability, due within one year –
Finance lease liability, due beyond one year –
Financed purchases and other, due within one year –
Financed purchases and other, due beyond one year –
SBITA liability, due within one year –
SBITA liability, due beyond one year –
Net position of governmental activities $ 35,737,019
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
FYE June 30, 2024
65
11 Special 71 51 General 61 Revenue Special Capital Current Special School Activity Revenue Projects Total
Expense Revenue Fund ESSERF Fund Governmental
Revenues:
Property taxes $ 1,873,603 $ – $ – $ – $ – $ 1,873,603
Other local sources 127,287 344,459 437,424 – 3,848 913,016
State sources 15,572,079 997,085 – – 663,499 17,232,663
Federal sources 383,358 4,452,587 – 4,433,925 – 9,269,870
Miscellaneous sources – – – – – –
Total revenues 17,956,327 5,794,131 437,424 4,433,925 667,345 29,289,152
Expenditures:
Instruction 9,014,091 2,497,189 561,410 1,085,968 – 13,158,658
Supporting services:
Students 598,641 547,343 – 272,122 – 1,418,106
Instructional staff 143,596 683,843 – 266,599 – 1,094,038
Central administration 424,273 18,346 – 9,170 – 451,789
School administration 1,169,148 – – 208 – 1,169,356
Central Services 362,665 – – 53,396 – 416,061
Operation & maintenance of facilities 1,689,960 8,692 – 458,214 – 2,156,866
Student transportation 2,213,313 75,071 – 52,255 – 2,340,639
Other support services – – – – – –
Food services – 1,675,684 – 28,003 – 1,703,687
Community services 83,812 – – – – 83,812
Capital outlay 3,976 – – – 327,187 331,163
Debt service:
Principal retirement – – – – – –
Interest and fiscal charges – – – – – –
Finance Leases:
Principal payment expense 226,590 – – – – 226,590
Interest expense 19,028 – – – 19,028
SBITAs:
Principal payment expense – – – – – –
Interest Expense – – – – – –
Total expenditures 15,949,093 5,506,168 561,410 2,225,935 327,187 24,569,793
Excess (deficiency) of revenues
over expenditures 2,007,234 287,983 (123,986) 2,207,990 340,158 4,719,359
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 – – – – 845,000 845,000
Proceeds from financed purchases – – – – – –
Proceeds from SBITAs – – – – – –
Transfers in 348,982 – 64,143 – – 413,105
Transfers (out) (17,263) (100,202) (3,723) (291,917) – (413,105)
Total other financing sources (uses) 331,699 (100,202) 60,420 (291,917) 845,000 845,000
Extraordinary Item:
Other post employment benefits – – – – – –
Net change in fund balances 2,338,933 187,761 (63,566) 1,916,073 1,185,158 5,564,359
Fund balances – beginning 5,407,499 (169,682) 487,646 (2,783,621) 4,005 2,945,847
Prior period adjustments – (See Note__) – – – – – –
Fund balances – beginning, as restated 5,407,499 (169,682) 487,646 (2,783,621) 4,005 2,945,847
Fund balances – ending $ 7,746,432 $ 18,079 $ 424,080 $ (867,548) $ 1,189,163 $ 8,510,206
See Notes to Financial Statements
(1) Continued on next page
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
FYE JUNE 30, 2024
Net change in fund balances – total governmental funds $ 5,564,399
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 (1,214,783)
Capital outlays 572,850
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 –
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of SBITA
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 (118,721)
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 52,086
Operating Grants and Contributions (2,094,875)
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, 2024. 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, 2024. 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 the general obligation bonds.
The current year amortization of the premium is a reduction of
interest expense rather than revenue for 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. –
A portion of the change in fund balances is the proceeds from
financed purchases. 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
SBITAs. 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 –
Accumulated depreciation of assets disposed –
Differences in the ROU 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 depreciation of assets terminated –
Compensated absences 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 compensated absences (increased) decreased.
Accured 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. (2,773)
Governmental funds report district pension contributions as
expenditures. However, in the statement of Activities, the cost
of pension benefits earned net if employee contributions is
reported as pension expense.
District pension contributions 156,807
Cost of benefits earned net of employee contributions (151,408)
Governmental funds report district OPEB contributions as
expenditures. However, in the statement of Activities, the cost
of OPEB benefits earned net if employee contributions is
reported as OPEB expense.
District OPEB contributions 8,801
Cost of benefits earned net of employee contributions 307,806
Asset Retirement Obligations (AROs) are reported in the
statement of net position, but are not reported in government
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. (618,410)
Financed purchases 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
financed purchases decreased. –
SBITA 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
SBITA payables decreased. –
Change in net position of governmental activities $ 2,461,801
CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR PUBLICATION
FOR THE FISCAL ENDED JUNE 30, 2024
Salaries expenditures:
Board officials:
Phoebe Nichols, President $ 5,440
Nicole Jones, Jr., Vice President 5,280
David W. Pierson, Jr. 5,280
Lolita Nutter 5,280
Susan Bodkins 5,280
Superintendent 107,500
Total salaries paid to other professional personnel 9,327,170
Total salaries paid to service personnel 3,288,169
Total salaries paid to students for work performed –
Total salary expenditures 12,749,399
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) 11,816,619
Total non-salary expenditures paid of less than
two hundred fifty dollars ($250) 3,775
Total accrued expenditures, refunds, and other
non-cash transactions –
Total non-salary expenditures 11,820,394
Total expenditures per financial statements $ 24,569,793
Supplemental Schedule of Expenditures
VENDOR NAME AMOUNT OF CHECK
ADVANTAGE TECHNOLOGY, LLC 168,053.78
ALPHA MECHANICAL SERVICES 21 ,409.oo
AMERICAN FIDELITY ASSURANCE 112,647.68
AMERICAN NATIONAL 4,511.80
AMTEK 5,273.00
APPALACHIAN POWER 38,009.64
APPALACHIAN SIGNALS & PRODUCTS 14,452.06
APPALACHIAN TIRE PRODUCTS INC 18,823.30
APPLE EDUCATION 85,648.95
AT&T MOBILITY 20,619.04
BASE EDUCATION. LLC 3,500.00
BIG OTTER ELEMENTARY 5,600.00
BILL PIERSON 750.00
BILLY C. MCCALLISTER 225.52
BLACK DIAMOND POWER COMPANY 295.672.92
BOWLES RICE LLP 55.252.92
BRAIN POP 2,805.00
Continued on next page
Continued from previous page
VENDOR NAME AMOUNT OF CHECK
BUMP ARMOR 4,264.20
CAMEL TECHNOLOGIES, LLC 2,770.48
CAREERSAFE CAMPUS 2,720.00
CASTO TECHNICAL SERVICES 28,532.00
CC SAFETY SUPPLY 928-30
CENTRICITY 638.00
CERTIFIED LABORATORIES 9,813.33
CEV MULTIMEDIA 2,750.00
CHERYL PLEAR 1,900.00
CINTAS CORPORATION #525 12,916.73
CITCO WATER 331.68
CLAY AUTO 8,197.21
CLAY COUNTY AG YOUTH FAIR 5,880.00
CLAY COUNTY BANK 8,680,433.72
CLAY COUNTY COMMISSION 3,635.21
CLAY COUNTY FREE PRESS 4.243.47
CLAY COUNTY НЕALТН DЕРТ 7.360.00
CLAY COUNTY HIGH SCHOOL 15,070-02
CL.AY COUNTY LIBRARY 86,694.17
CLAY COUNTY MIDDLE SCHOOL 14,000.00
CLAY COUNTY PUBLIС SERVICE DIST 7,369-80
CLAY ELEMENTARY SCHOOL 12,000-00
CLAY FARM BUREAU COOPERATIVE 6,693.45
CLAY LUMBER 1 ,688.57
CLAY MUNICIPAL WATERWORkS 84,179.32
CLAYMAN & ASSOCIATES 2,5000
СLЕAR RАТЕ COMMUNICATIONS 1 ,823.зо
COLLEGE ENTRANCE BOARD 8,631.60
COLONIAL LIFE 865.00
CONSECO НЕАИТН INSURANCE СО 6.846.16
COUNTRY SHORT STOP 960.99
CRISIS PREVENTION INSTITUTE 2.224.50
CRITTERS ENTERPRISE 12,740.62
CROOk BROTHERS 773.10
СТЕ ENTERPRlSES 500.00
CUNNINGHAM MOTORS INC 508.42
CURRICULUM ASSOCIATES INC 62,566.76
DС AMERICA 6.972.00
DEPARTMENT OF НЕАLТН AND НUМАN 6,057.73
DINSMORE AND SHOHL LLР 26.599.88
DОТ ONE-THREE VISION SERVICES 3.500.00
DOUGLAS СООК 28.125.00
DPF ALTERNATIVES OF WV, LLС 3.649.02
EARTHWALk COMMUNICATIONS 8,073.00
EASTERN PANHANDLE 355.00
EDWARDS FARM 1,437.50
ELECTRONIC SPEClALTY СО 4,949-90
ENCOVA INSURANCE 122,460.00
EQUIPARTS CORPORATION 1,028.56
EQUIPMENT DEPOT OHIO, INC. 317.36
ERLEWINE CONCRETE COMPANY 1.632.40
FACILITIES MANAGEMENT EXPRESS 2,779.38
FERGUSON PLUMBING SUPPLY 9,994.49
FLEETSOFT LLC 499.00
FP MAILING SOLUTIONS 768.00
FRONTIER WV INC 19,616.15
GENERAL SALES COMPANY 17,291.83
GIBSON’S 1.885.08
GOLDFARB ELECTRIC SUPPLY CO 3,343.35
GREAT-WEST TRUST COMPANY, LLC 5,050.00
H D MEDIA 288.87
H E WHITE ELEMENTARY 3,200.00
HAMMOC RIDGE FARMS 2,375.00
HARRIS SCHOOL SOLUTIONS 9,839.42
HARTFORD FIRE INSURANCE CO. 24,075.00
HEALTH RESEARCH SYSTEMS 4,838.80
HERFF JONES, INC. 1,047.82
HOBART SALES AND SERVICE 275.25
HOLCOMB & CO. LLC 4,900.00
HOLCOMB SANITATION SERVICE 3,400.00
HOLCOMB SEPTIC SYSTEMS 1,920.00
VENDOR NAME AMOUNT OF CHECK
HOPE GAS 8,813.08
HORACE MANN LIFE INSURANCE CO 23,349.54
HOTSY EQUIPMENT CO 1,188.10
HOUGHTON MIFFLIN HARCOURT 2,705.26
HUMMERT SUPPLIES 8,387.50
IKE WALKER ORGANIZATION 900.00
IMAGINE LEARNING, INC. 27,621.00
INCHY’S BOOKWORM VENDING MACH 6,340.00
INSPIRING DREAMS NETWORK 4,000.00
INTERSTATE BATTERY SYSTEM OF 1,262.00
IRS 2,904,991.82
IXL LEARNING 1,450.00
J C EHRLICH 7,885.00
JAMES L. CARNELL 587.10
JB ELECTRIC 6,372.00
JOHNSON CONTROLS SECURITY SOL 229.74
JONES SCHOOL SUPPLY CO 1,215.90
JOSEPH T RYERSON & SON, INC. 4.607.05
KANAWHA COUNTY SCHOOLS 5,567.44
KCEAA 460.00
KEEN QUALITY MEAT, LLC 1,957.35
KELLY PRINTING 303.90
KIMBALL MIDWEST 6,410.92
KING’S TRUCKING & WRECKER 1 ,983.78
KOMAX BUSINESS SYSTEMS 600.00
LAKESHORE CO 9.288.49
LEGALSHIELD 3,991.29
LEGG’S WELDING INC 3,200.00
LINDE GAS AND EQUIPMENT 17,566.35
LIZEMORE ELEMENTARY 3,600.00
MASON AND BERRY 3.900.58
MATHENY MOTOR TRUCK COMPANY 556.39
MCGRAW-HILL LLC 5,958.96
MCKINLEY ARCHITECTURE & ENGINE 176,654.96
METHENEY CONTRACTING LLC 5,220.00
MON POWER 110.468.70
MOSYLE CORPORATION 1023.00
MOUNTAIN STATE EQUIPMENT 550.00
MOUNTAIN VENDING INC 587.50
MOUNTAINEER GAS COMPANY 69,322.25
NATIONAL POOL AND EQUIPMENT CO 609.92
NCS PEARSON INC 1295.00
NCS PEARSON, INC. 855.00
NICHOLAS PRINTING 780.80
NOREGON SYSTEMS LLC 1,699.00
OFFICE DEPOT 95,944.74
ONSOLVE, LLC 2,573.04
ORACLE ELEVATOR 3,138.41
OSCAR F HENRY CO 319.00
OSCAR HENRY 2,356.80
PARCHMENT LLC 687.00
PARTS & MORE INC 4211.88
PATRICIA WILSON 1,900.00
PEERLESS BLOCK & BRICK CO 2,501.07
PIONEER FEDERAL CREDIT UNION 66,866.74
POWELL INCORPORATED 4,284.00
POWERKLEEN 7,295.00
PRECISION SERVICES 1,193.93
PRIMARY CARE SYSTEMS INC 57,226.92
PRO SOURCE 3,642.65
PROFESSIONAL HEARING SOLUTIONS 13,000.00
QUALITY LAND AND PROPERTY SRVC 20,783.32
RE MICHEL COMPANY LLC 830.13
RE MICHEL COMPANY LLC 3,056.80
READING HORIZONS 16,321.35
RICHARD JOHN WELSH 500.00
RICHMORR & ASSOCIATES 5,173.78
ROTO-ROOTER 425.00
RSP FIRE PROTECTION & EQUIP 16,519.00
SAVVAS LEARNING COMPANY LLC 7,120.05
SCHAEFFER’S 842.40
SCHOLASTIC INC 2,159.19
SCHOOL HEALTH CORPORATION 2,306.35
SCHOOL MATE 2,220.00
SHAMBLIN STONE INC 1,142.25
SHERIFF OF CLAY COUNTY 9,468.62
SHERWIN WILLIAMS 561.75
SIZEMORE’S GREENHOUSE 525.00
SKILLSUSA WEST VIRGINIA 380.00
SMART HORIZONS 1 ,530.oo
SOLIANT 9,278.50
SOUTHERN EDUCATION SERVICES 5,056.39
SPORTS CONNECTION 1.511.35
STATE ELECTRIC SUPPLY COMPANY 29,311.58
STATE TAX COMMISSIONER 381 ,450.27
STS EDUCATION 128,645.90
SUCCESS BY DESIGN, INC. 1.982.41
SUMMERSVILLE GLASS. INC. 2,038.75
SUTTLE & STALNAKER 22,500.00
SYN-TECH SYSTEMS 1,217.00
T-MOBILE 322.84
TETRICK & BARTLETT 22750.00
TEXAS LIFE 40,043.84
THE HARTFORD 1,360.00
THE TINY SPARROW ART STUDIO 600.00
TISKELWAH TREATS 5,800.25
TOM RICKMAN & ASSOCIATES 4,043.03
TOSHIBA FINANCIAL SERVICES 31,200.06
TRANE U.S. INC 9,276.91
TRIPLE T SEPTIC SERVICE LLC 7,400.00
TROYER’S QUALITY MEATS 1,188.80
UNION BANK 160,520.00
UNITED BANK 85,112.14
UNITED DAIRY 88,759.52
UNITED LABORATORIES 552.00
UNITED REFRIGERATION 2.185.12
UNITY SCHOOL BUS PARTS INC 6,276.78
US BANK 1 ,444.071.56
VERTICAL TRANSPORT CONSULTING 687.83
VIRGINIA AIR DISTRIBUTORS INC 1,426.75
WASTE MANAGEMENT OF WV INC 54,554.33
WEST VIRGINIA’S PROMISE 7,000.00
WORLDWIDE EQUIPMENT 63,813.54
WV ADJUTANT GENERAL 75,728.24
WV AMERICAN WATER 3,092.66
WV BOARD OF RISK INSURANCE 205,684.00
WV DEPARTMENT OF EDUCATION 4,626.80
WV DEPT OF AGRICULTURE 13,299.78
WV DEPT OF ED 2,600.00
VW DIVISION OF LABOR 345.00
WV FFA 1,645.00
WV MOUNTAINEER FLEXIBLE BENEF 130,105.91
WV PUBLIC EMPLOYEES INSURANCE 2,635,364.33
WV SCHOOL BOARDS ASSOC 6,787.00
WV STATE AUDITOR 1820.00
WV STATE FIRE MARSHAL 2.175.00
WV STATE POLICE 750.00
WV STATE UNIVERSITY 14,860.00
WV TEACHERS DEFINED BENEFITS 1,485,420.15
WV TEACHERS DEFINED CONTRIB 32,122.61
WVAPT 900.00
WVSBA 2,830.00
ZANER BLOSER 14,002.23
ZMM DESIGNS LLC 443.90
(2)