Clay

Clay Co Statement

Legal 6 col x 19”
1029

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF NET POSITION
June 30, 2020
Primary Government Component Units
Business
Governmental Board of Landmark Public Development
Activities Health Commission Library Authority
Assets
Current assets:
Cash and cash equivalents $ 1,520,975 $ 807,660 $ 4,697 $ 301,564 $ 155,835
Receivables:
Taxes 102,051 – – – –
Accounts 465,819 48,622 – – –
Prepaid expenses – 6,104 – – –
Capital assets:
Nondepreciable:
Land 196,241 – – – –
Depreciable
Buildings 4,076,495 – – – –
Structures and improvements 274,000 – – – –
Machinery and equipment 1,890,778 145,770 – – –
Less accumulated depreciation (4,032,225) (120,794) – – –
Total assets $ 4,494,134 $ 887,362 $ 4,697 $ 301,564 $ 155,835
DEFERRED OUTFLOWS
Deferred outflows of resources
related to OPEB 113,424 – – – –
Deferred outflows of resources
related to pensions 168,706 71,615 – – –
Total deferred outflows of resources 282,130 71,615 – – –
LIABILITIES
Current liabilities payable from current assets:
Accounts payable 1,104,925 16,592 – – –
Payroll available – 4,644 – – –
Noncurrent liabilities
Compensated absences payable 22,077 49,524 – – –
Net pension liability 182,764 58,969 – – –
Net OPEB liability 315,369 162,106 – – –
Total liabilities 1,625,135 291,835 – – –
DEFERRED INFLOWS
Deferred inflows of resources
related to OPEB 136,196 – – – –
Deferred inflows of resources
related to pensions 151,995 209,185 – – –
Total deferred inflows of resources 288,191 209,185 – – –
NET POSITION
Invested in capital assets,
net of related debt 2,405,289 24,976 – – –
Unrestricted 457,649 432,981 4,697 301,564 155,835
Total net position $ 2,862,938 $ 457,957 $ 4,697 $ 301,564 $ 155,835

The notes to the financial statements are an integral part of this statement

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2020
Net (Expense) Revenues and
Program Revenues Changes in Net Position
Charges Operating Primary Government Component Units
for Grants and Governmental Board of Landmark Public Library Business
Expenses Services Contributions Activities Health Commission Library Dev. Authority
Functions / Programs
Primary government:
Governmental activities:
General government $ 1,378,082 $ 1,194,653 $ 122,486 $ (60,943)
Public safety 1,689,088 – 37,874 (1,651,214)
Health and sanitation 7,239 – 8,694 1,455
Culture and recreation 18,114 – – (18,114)
Social services 2,213 – – (2,213)
Total primary government $ 3,094,736 $ 1,194,653 $ 169,054 (1,731,029)
Component units:
Clay County Board of Health 962,294 126,282 895,127 – $ 59,115 $ – $ – $ –
Clay County Landmark Commission 13,324 – – – – (13,324) – –
Clay County Public Library 92,100 2,051 47,814 – – – (42,235) –
Clay Business Development Authority 142,926 40,700 – – – – – (102,226)
Total component units $ 1,210,644 $ 169,033 $ 942,941 – 59,115 (13,324) (42,235) (102,226)
General revenues:
Ad valorem property taxes 1,185,805 – – 63,556 –
Alcoholic beverages tax 69 – – – –
Gas and oil severance tax 50,309 – – – –
Other taxes 29,708 – – – –
Coal severance tax 22,638 – – – –
Licenses and permits 13,717 – – – –
Unrestricted investment earnings 7,670 6,604 – 300 262
Refunds 25,449 15 – 525 –
Miscellaneous 143,697 5,018 13,560 4,519 –
Total general revenues 1,479,062 11,637 13,560 68,900 262
Change in net position (251,967) 70,752 236 26,665 (101,964)
Net position – beginning 3,114,905 387,205 4,461 274,899 257,799
Net position – ending $ 2,862,938 $ 457,957 $ 4,697 $ 301,564 $ 155,835

The notes to the financial statements are an integral part of this statement

CLAY COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2020
Coal Other Nonmajor Total
Severance Governmental Governmental
General Tax CCEMS E-911 Funds Funds
ASSETS
Current:
Cash and cash equivalents $ 176,065 $ 6,703 $ 169,241 $ 979,617 $ 189,349 $ 1,520,975
Receivables:
Taxes 102,051 – – – – 102,051
Accounts – 3,883 461,936 – – 465,819
Total assets $ 278,116 $ 10,586 $ 631,177 $ 979,617 $ 189,349 $ 2,088,845
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 1,104,925 – – – – 1,104,925
Total liabilities 1,104,925 – – – – 1,104,925
Deferred Inflows:
Unavailable revenue – taxes 84,339 – – – – 84,339
Total deferred inflows of resources 84,339 – – – – 84,339
Total liabilities and deferred inflows
of resources 1,189,264 – – – – 1,189,264
Fund balances:
Restricted – – 631,177 979,617 189,349 1,800,143
Assigned (911,148) 10,586 – – – (900,562)
Total find balances (911,148) 10,586 631,177 979,617 189,349 899,581
Total liabilities, deferred inflows and
fund balances $ 278,116 $ 10,586 $ 631,177 $ 979,617 $ 189,349 $ 2,088,845

The notes to the financial statements are an integral part of this statement

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – COAL SEVERANCE TAX FUND
For the Fiscal Year Ended June 30, 2020
Variance with
Budget Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Coal severance tax $ 26,000 $ 26,000 $ 22,638 $ 5,134 $ 27,772 $ 1,772
Interest and investment earnings 20 20 22 – 22 2
Total revenues 26,020 26,020 22,660 5,134 27,794 1,774
EXPENDITURES
Current:
General government – 1,776 – – – 1,776
Public safety 26,120 26,120 22,967 – 22,967 3,153
Total expenditures 26,120 27,896 22,967 – 22,967 4,929
Net change in fund balance (100) (1,876) (307) 5,134 4,827 6,703
Fund balance – beginning 100 1,876 10,893 (9,017) 1,876 –
Fund balance – ending $ – $ – $ 10,586 $ (3,883) $ 6,703 $ 6,703

The notes to the financial statements are an integral part of this statement

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
June 30, 2020
Agency
Funds
ASSETS
Non-pooled cash $ 204,300
Total cash 204,300
Receivables:
Interest 197,302
Total receivables 197,302
Total assets $ 401,602
LIABILITIES
Due to: other governments 401,602
Total liabilities $ 401,602

The notes to the financial statements are an integral part
of this statement

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
– GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2020
Coal Other Nonmajor Total
Severance Governmental Governmental
General Tax CCEMS E-911 Funds Funds
REVENUES
Taxes:
Ad valorem property taxes $ 1,176,222 $ – $ – $ – $ – $ 1,176,222
Alcoholic beverages tax 69 – – – – 69
Gas and oil severance tax 50,309 – – – – 50,309
Other taxes 28,499 – – – 1,209 29,708
Coal severance tax – 22,638 – – – 22,638
Licenses and permits 4,417 – – – 9,300 13,717
Intergovernmental:
Federal – – 14,279 23,595 16,315 54,189
State 14,865 – – – 100,000 114,865
Charges for services 104,128 – 470,209 569,283 2,633 1,146,253
Fines and forfeits – – – – 48,400 48,400
Interest and investment earnings 1,790 22 294 5,418 146 7,670
Refunds 19,206 – 6,243 – – 25,449
Contributions and donations – – – – 54,259 54,259
Miscellaneous 57,331 – 14,259 2,498 15,350 89,438
Total revenues 1,456,836 22,660 505,284 600,794 247,612 2,833,186
EXPENDITURES
Current:
General government 1,390,749 – – – 46,562 1,437,311
Public safety 731,169 22,967 540,634 261,125 15,699 1,571,594
Health and sanitation – – – – 7,239 7,239
Culture and recreation – – – – 10,967 10,967
Social services 163 – – – – 163
Total expenditures 2,122,081 22,967 540,634 261,125 80,467 3,027,274
Excess (deficiency) of revenues
over expenditures (665,245) (307) (35,350) 339,669 167,145 (194,088)
OTHER FINANCING SOURCES (USES)
Transfers in 411,517 – – – – 411,517
Transfers (out) – – – (335,495) (76,022) (411,517)
Total other financing
sources (uses) 411,517 – – (335,495) (76,022) –
Net change in fund balances (253,728) (307) (35,350) 4,174 91,123 (194,088)
Fund balances – beginning (657,420) 10,893 666,527 975,443 98,226 1,093,669
Fund balances – ending $ (911,148) $ 10,586 $ 631,177 $ 979,617 $ 189,349 $ 899,581

The notes to the financial statements are an integral part of this statement

CLAY COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – GENERAL FUND
For the Fiscal Year Ended June 30, 2020
Variance with
Budgeted Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Ad valorem property taxes $ 1,094,282 $ 1,094,282 $ 1,176,222 $ (8,619) $ 1,167,603 $ 73,321
Alcoholic beverages tax 100 100 69 – 69 (31)
Gas and oil severance tax 25,000 50,309 50,309 – 50,309 –
Other taxes 30,000 30,000 28,499 – 28,499 (1,501)
Licenses and permits 5,720 5,720 4,417 – 4,417 (1,303)
Intergovernmental:
Federal – 207,933 – – – (207,933)
State – 14,865 14,865 – 14,865 –
Local – – – – – –
Charges for services 92,800 92,800 104,128 – 104,128 11,328
Interest and investment earnings 1,800 1,800 1,790 – 1,790 (10)
Refunds – 19,206 19,206 – 19,206 –
Miscellaneous 79,700 79,700 57,331 – 57,331 (22,369)
Total revenues 1,329,402 1,596,715 1,456,836 (8,619) 1,448,217 (148,498)
EXPENDITURES
Current:
General government 1,372,865 1,640,959 1,390,749 – 1,390,749 250,210
Public safety 226,908 227,201 731,169 (219,344) 511,825 (284,624)
Social services 3,416 3,416 163 – 163 3,253
Total expenditures 1,603,189 1,871,576 2,122,081 (219,344) 1,902,737 (31,161)
Excess (deficiency) of revenues
over expenditures (273,787) (274,861) (665,5245) 210,725 (454,520) (179,659)
OTHER FINANCING SOURCES (USES)
Transfers in 48,787 55,793 411,517 – 411,517 355,724
Total other financing
sources (uses) 48,787 55,793 411,517 – 411,517 355,724
Net change in fund balance (225,000) (219,068) (253,728) 210,725 (43,003) 176,065
Fund balance – beginning 225,000 219,068 (657,420) 876,488 219,068 –
Fund balance – ending $ – $ – $ (911,148) $ 1,087,213 $ 176,065 $ 176,065

The notes to the financial statements are an integral part of this statement

Newspaper Report for
CLAY COUNTY COMMISSION
From Date: 07/01/2019 Thru Date: 06/30/2020
OFFICIALS SALARY
AGGREGATE/ADJ /PAYROLL 339,918.69
Total 339,918.69
OFFICIALS-SUPPLEMENTS
AGGREGATE/ADJ/PAYROLL 16,455.72
Total 16,455.72
SALARY & WAGES
AGGREGATE/ADJ/PAYROLL 914,711.53
AMBER MURPHY 75.00
AMY LEGG 200.00
AUDREY KOCH 200.00
BARBARA DORSEY 200.00
BECKY ADKINS 200.00
BECKY BARSS 325.00
BOBBIE JO TAYLOR 200.00
BRENDA LYONS 200.00
CHERIE VAUGHN 200.00
CHERYL MULLINS 200.00
DANIEL COLEMAN 200.00
DAVID DERBY 200.00
DEBORA SAULSGIVER 200.00
DIANA MOLES 200.00
DWANA MURPHY 75.00
EDNA KING 200.00
ELLEN LAMBEY 200.00
FELICIA WOODS 200.00
FREDA STRICKER 200.00
HEATH CLIVER 200.00
JEFFREY GILL 200.00
JOANNE NINE 200.00
JOE GILL 250.00
JOYCE JOHNSON 250.00
KAREN BIRD 200.00
KAREN KNOPP 200.00
KAREN NICHOLAS 300.00
LILLY CRITES 200.00
LINDA LAMBEY 200.00
LISA GILL 200.00
MAHALIA CANTRELL 200.00
MARGARET BOWMAN 75.00
MCKENZIE SMITH 200.00
MELEA HOLCOMB 200.00
NELLIE MCKOWN 200.00
NORMA WALLACE 200.00
PATRICIA UNDERWOOD 200.00
ROBERTA MULLINS 200.00
ROBERT KING 200.00
SANDRA CLAYBROOK 200.00
SHERIFF OF CLAY COUNTY 286,362.10
STACY KING 75.00
STEPHANIE YOUNG 200.00
TAMELA WILMOTH 325.00
TERESA GILL 200.00
TRECIA ICE 200.00
TYLER DORSEY 200.00
VALERIE BROWN 200.00
Total 1,210,423.63
FICA CONTR
INTERNAL REVENUE SERVICE 104,642.43
SHERIFF OF CLAY COUNTY 23,354.75
Total 127,997.18
GROUP INSURANCE CONTR
RETIREE HEALTH BENEFIT TRUST 31,416.00
SHERIFF OF CLAY COUNTY 32,441.52
WV PUB. EMPL. INSURANCE 100,209.94
Total 164,067.46
RETIRE CONTR
EMS RETIREMENT SYSTEM 17,611.71
SHERIFF OF CLAY COUNTY 25,847.09
WV DEPUTY SHERIFFS 7,612.51
RETIREMENT SYSTEM
WV PUB RETIREMENT SYS. 62,737.06
WV PUB RETIREMENT SYS-TIER 2 29,439.68
Total 143,248.05
OVERTIME/EXTRA HELP
AGGREGATE/ADJ/PAYROLL 96,913.95
SHERIFF OF CLAY COUNTY 18,930.17
Total 115,844.12
TELEPHONE
AT&T MOBILITY 4,658.00
ATTENTI US, INC 4,499.88
CHARLES RIDER 450.00
CLAY COUNTY BANK 567.79
FRONTIER COMMUNICATIONS 40,629.69
FRONTIER COMMUNICATIONS CORP 2,700.00
JEFFREY BOGGS 300.00
US CELLULAR 4,963.28
Total 58,768.64
PRINTING
NICHOLAS PRINTING, INC 773.00
SOFTWARE SYSTEMS, INC 11,009.22
POSTAGE ESCROW ACCOUNT
Total 11,782.22
UTILITIES
APPALACHIAN POWER CO 789.86
BLACK DIAMOND POWER CO 51,294.56.73
CLAY COUNTY BANK 863.36
CLAY CO. HEALTH DEPT. 13,157.11
CLAY MUNICIP. WATER WORK 9,516.65
MONPOWER 1,048.99
MOUNTAINEER GAS COMPANY 4,006.49
WASTE MANAGEMENT OF WV 1,948.08
Total 82,625.10
TRAVEL
AGGREGATE/ADJ/PAYROLL 278.93
BECKY PRITT 144.18
BEVERLY KING 149.85
BULLARD’S EXXON 250.57
CLAY COUNTY BANK 184.80
CUNNINGHAM MOTORS 57.00
JASMINE R. H. MORTON 99.76
KATHY WHITE 54.93
LAURA SCOTT 84.72
LILLY CRITES 58.60
PATRICIA SEARS 55.00
PAUL WILLIAMS 155.26
TASHA WRAY 181.82
Total 1,700.42
MAINT. & REPAIR BLDG.
ADKINS TRUCKING & EXCAVATION 1,000.00
ADT SECURITY SERVICES 618.72
AGGREGATE/ADJ/PAYROLL 200.00
CHARLES RAMSEY 300.00
DODSON PEST CONTROL 65.00
DORMAKABA USA INC 197.00
MAY CONTRACTING, INC 1,374.90
MCCOY’S ELEVATOR INSPECTION LLC 200.00
THYSSEN ELEVATOR CORP 684.00
THYSSENKRUPP 5,324.49
Total 9,964.11
MAINT & REPAIR EQUIPMENT
AGGREGATE/ADJ/PAYROLL 38.08
AIR GAS USA, LLC 830.04
APPALACHIAN OFFICE PROD. 10,223.74
APPALACHIAN SIGNALS AND 2,581.01
PRODUCTS, INC
BULLARD’S EXXON 400.33
CHARLES RAMSEY 312.00
CLAY COUNTY BANK 136.74
CLAY FARM BUREAU 94.11
COMPLETE SYSTEM SUPPORT 4,818.00
CUNNINGHAM MOTORS 70.43
ELECTION SYSTEM & SOFTWARE INC 4,107.00
GIBSON’S 72.99
INTERACT PUBLIC CALIBER 31,436.75
PUBLIC SAFETY
JOHNSON CONTROLS FIRE 5,687.58
PROTECTION LP
JOHNSON CONTROLS SECURITY 1,987.59
SOLUTIONS
LIGHTRR IT SERVICES 36,528.40
MAY CONTRACTING, INC 4,970.21
MICHAEL DUFFIELD 3,103.00
PALCO 2,332.21
SOFTWARE SYSTEMS INC 2,794.43
STRYKER SALES CORPORATION 2,792.12
TANNER COMMUNICATIONS, LLC 82,916.00
TOTAL COMFORT HEATING & 220.00
COOLING
WV DIV. OF LABOR CONSUMER 90.00
SAFETY SECTION
Total 198,542.76
MAINT & REPAIR AUTO
AGGREGATE/ADJ/PAYROLL 60.81
CHARLES TAYLOR 1,241.61
CLAY AUTO 1,351.61
CLAY COUNTY BANK 313.32
CUNNINGHAM MOTORS 20,145.29
D & D AUTO &TIRE SHOP 260.00
DAWSON’S SERVICE CENTER 315.65
ELITE AUTOMOTIVE AND 1,215.66
EQUIPMENT SERVICES, LLC
FERREBEE AUTO REPAIR 6,254.16
J&J EMERGENCY VEHICLE 2,634.15
KING TRUCKING & WRECKER SERVICE 427.50
SLATE AUTO AND TRANSMISSION 4,264.36
TOM VANCE 645.00
Total 39,129.12
POSTAGE
AGGREGATE/ADJ/PAYROLL 31.70
CLAY POSTMASTER 385.00
CONNIE WORKMAN 110.00
US POSTAL SERVICE 16,000.00
(POSTAGE-BY-PHONE)
Total 16,526.70
BLDG & EQUIP RENT
AIRGAS-MID AMERICA 115.30
BIG OTTER FIRE DEPT. 100.00
CLAY POSTMASTER 612.00
CROSIERS SANITARY SERVICE, INC 188.68
CROWN CASTLE ATT LLC 100.00
(AR REMIT TO)
DAVID E. WHALING 1,120.00
HORNERS FORK BAPTIST CHURCH 100.00
LIZMORE VOL FIRE DEPT 100.00
NORMAN JOHNSON 100.00
PITNEY BOWES (Rental) 497.97
ROBERT GROSE 1,200.00
ROY CUNNINGHAM 1,200.00
SHERIFF OF CLAY COUNTY 6,484.50
TWO-WAY RADIO INC 375.00
Total 12,293.45
ADVERTISING
CLAY COUNTY FREE PRESS 13,013.74
CLAY POSTMASTER 110.00
HD MEDIA COMPANY, LLC 126.72
Total 13,250.46
TRAINING & EDUCATION
AGGREGATE/ADJ/PAYROLL 105.00
ANGIE SHORT 500.00
AYLENE JOHNSTON 118.00
BECKY PRITT 55.89
CLAY COUNTY BANK 1,128.68
ERIKA KIRK 119.88
JUSTICE & COMMUNITY SERVICES 1,500.00
MELANIE MCKINNEY 220.32
PHYSICAL EXAMS INC 410.00
TASHA WRAY 183.06
WV ENHANCED 9-1-1 COUNCIL 273.66
WVPAI 215.00
WV STATE POLICE 374.00
Total 5,203.49
DUES & SUBSCRIPTIONS
AGGREGATE/ADJ/PAYROLL 46.00
ASSOCIATION OF WV ASSESSORS 100.00
BLUE360 MEDIA 279.74
CLARISSA HANSHAW 52.00
CLAY COUNTY BANK 426.35
CLAY COUNTY FREE PRESS 104.00
GREAT KANAWHA RC&D 250.00
JURIS PUBLISHING 53.03
MATTHEW BENDER & COMPANY INC 8,453.28
LOWES HOME CENTER 213.60
NATIONAL SHERIFF’S ASSOC 60.00
US POSTMASTER 56.00
WEST GROUP 27,541.00
WV ASSOC. OF COUNTIES 1,250.00
WV DEPUTIES ASSOC. 90.00
WV ENHANCED 9-1-1 COUNCIL 70.00
WY PROS. ATTORNEY INSTIT 1,200.00
WV SECRETARY OF STATE 52.00
WV SHERIFF’S ASSOCIATION 1,000.00
Total 41,297.00
(2) Continued on next page
Newspaper Report for
CLAY COUNTY COMMISSION
Continued from previous page
PROFESSIONAL SERVICES
AGGREGATE/ADJ/PAYROLL 140.10
BRAXTON CO EASA 250.00
CHAPMAN TECHNICAL GROUP 5,000.00
CLAY CO. HEALTH DEPT. 70.00
CLAYTOR ENTERPRISES, LLC 1,200.00
DESIGN NINE 7,140.00
JOE MURPHY 250.00
KANAWHA CO EMERGENCY 3,136.66
AMBULANCE AUTHORITY
KING TRUCKING & WRECKER SERVICE 943.50
MID OHIO VALLEY REGIONAL COUNCIL 1,565.74
PENNCARE 2,703.70
REGIONAL INTERGOV. COUNCIL 7,609.18
SMITH, COCHRAN, HICKS PLLC 15,000.00
Total 45,008.88
AUDIT COSTS
WV COUNTIES GROUP 9,536.00
WV STATE AUDITOR 28,660.00
Total 38,196.00
INSURANCE & BONDS
WORKFORCE WV 3,272.82
WV COUNTIES GROUP 113,210.50
Total 116,483.32
CONTRACTED SERVICES
ACTIVE 911 1,250.00
AGGREGATE/ADJ/PAYROLL 130.00
BIG OTTER FIRE DEPT 600.00
BRAXTON CO EASA 500.00
CHARLES RAMSEY 252.00
CLAY COUNTY BANK 925.00
CLAY CO HEALTH DEPT 175.00
CLAY FIRE DEPT 600.00
COMPILED TECHNOLOGIES 3,000.00
COMPUTER PROJECTS OF IL, INC. 180.00
GLOBAL SCIENCE TECH, INC 7,801.00
HD MEDIA COMPANY, LLC 158.05
COLOSSUS, INC DBA 33,008.59
KANAWHA CO EMERGENCY 5,845.99
AMBULANCE AUTHORITY
LIZEMORE VOL FIRE DEPT 600.00
MICHAEL DUFFIELD 2,685.00
PIERSON LUMBER COMPANY 3,754.17
SHELBY PRODUCTS, LLC 3,491.00
SOFTWARE SYSTEMS INC 10,335.17
SOLID GROUND CONSULTING 3,387.50
ENGINEERS, PLLC
STRYKER SALES CORPORATION 1,355.40
Total 80,033.87
REMIT OF FEES COLLECTED
CLAY CO CIRCUIT CLERK 767.50
CLAY CO MAGISTRATE 2,852.50
Total 3,620.00
REFUND/REIMBURSEMENTS
AETNA BETTER HEALTH 1,804.70
AGGREGATE/ADJ/PAYROLL 153.24
ANDREW LINKINOGGOR 147.69
BLUE CROSS BLUE SHIELD 535.28
FEDERAL EMPLOYEE PROGRAM 391.35
CLAY HEALTH CENTER 860.00
CONNIE SIZEMORE 181.00
DENITH CLEVENGER 99.79
DONNA MOORE 85.95
ERMA SCOTT 120.79
HAROLD FIELDS 150.00
HUMANA 2,079.33
HUMANA HEALTH CARE PLANS 288.21
JAMES TAWNEY 99.79
JOHN STEWART 100.00
MARSHA RHODES 97.19
MAVIS BRYANT 137.84
MIKE KING 183.39
WV FAMILY HEALTH 601.84
Total 8,117.38
SUPPLIES & MATERIAL
AGGREGATE/ADJ/PAYROLL 262.10
ALLEGHENY AGRONOMICS 4,035.00
AM PRINTING 550.00
ANGIE SHORT 552.12
BOUNDTREE MEDICAL 10,904.22
BUFFALO CREEK WATERSHED 908.38
BULLARD’S EXXON 205.32
CASTO & HARRIS, INC 11,680.96
CATHY SAMPLES 598.97
CHARLES TAYLOR 116.14
CHARLES RAMSEY 120.00
CINTAS CORPORATION 8,378.45
CLAY AUTO 926.16
CLAY COUNTY BANK 15,092.01
CLAY FARM BUREAU 1,229.71
CLAY LUMBER LLC 812.39
COMPILED TECHNOLOGIES 2,615.39
CREATIVE PRODUCT SOURCE 292.03
DIVISION OF WATER AND WASTE 60.00
MANAGEMENT
ELECTION SYSTEM & SOFTWARE 1,212.75
EMERGENCY MEDICAL PRODUCTS 2,611.48
ELECTION SYSTEM & SOFTWARE 6,054.60
FRAN KING 659.09
GALLS,LLC 189.57
GOLDFARB, INC 273.55
ALEX G FITZWATER 725.85
HARRIS OIL COMPANY, INC 555.45
JIMMY SIMMONS 271.63
KANAWHA CO EMERGENCY 15,000.00
AMBULANCE AUTHORITY
KIESLER POLICE SUPPLY 1,751.47
LOWES HOME CENTERS INC 93.61
MITCHELL DEBOARD 316.68
MOUNTAINEER PRIDE SPRING 588.50 WATER COMPANY
NICHOLAS PRINTING, INC 536.00
O’NEAL COMMUNICATIONS 180.50
PCM 578.63
PENNCARE 206.70
PITNEY BOWES (Rental) 442.95
PRECISION PRINTED PRODUCTS 61.18
QUILL CORPORATION 19,044.62
RICHMOOR & ASSOCIATES 281.80
SHELBY PRODUCTS, LLC 1,639.44
SOFTWARE SYSTEMS INC 11,311.93
STACY PRITT 748.47
STAR WELD 3,990.38
STRYKER SALES CORPORATION 964.98
TANNER CALDWELL 1,507.91
TIMMY STONE 1,160.77
VICKI RAMSEY 557.97
Total 132,857.81
RECORD BOOKS
CASTO & HARRIS, INC. 1,106.61
Total 1,106.61
AUTO SUPPLIES
AGGREGATE/ADJ/PAYROLL 103.57
BULLARD’S EXXON 260.46
CLAY COUNTY BANK 8,182.21
CUNNINGHAM MOTORS 5,782.56
EXXONMOBILE FLEET/GECC 30,471.38
Total 44,800.18
FOOD & DRUGS
WV REGIONAL JAIL &
CORRECTIONAL FACILITY
AUTHORITY 43,232.00
Total 43,232.00
UNIFORMS
AGGREGATE/ADJ/PAYROLL 43.84
ALL AMERICAN UNIFORM 1,920.64
BRANDY CHANDLER 264.00
CLAY COUNTY BANK 868.00
GALLS,LLC 868.04
MICHAEL P MORRIS 996.46
O’NEAL COMMUNICATIONS AND 153.12
ELECTRONICS
TRAPUZZANO’S UNIFORMS 208.49
Total 4,729.58
CHARGES-OTHER GOV UNITS
REGIONAL INTERGOV. COUNC 1,808.20
WV STATE TAX DEPT 12,951.86
Total 14,760.06
COMPUTER INDEXING
CASTO & HARRIS, INC. 425.76
COMPILED TECHNOLOGIES 10,635.00
COTT SYSTEMS 284.76
Total 11,345.52
STATE OF EMERGENCY
AGGREGATE/ADJ/PAYROLL 29.53
CASTO & HARRIS 92.25
CLAY COUNTY BANK 543.17
DYNAMIC GRAPHICS, LLC 4,493.10
FRANK CHILDERS 1,400.00
FRAN KING 473.61
ALEX G FITZWATER 50.35
QUILL CORPORATION 59.96
SHERIFF OF CLAY COUNTY 3,544.92
TIMMY STONE 2,500.06
TIMS CONSTRUCTION 2,250.00
Total 15,416.95
CAPITAL OUTLAY-EQUIPMENT
CLAY COUNTY BANK 30,111.04
Total 30,111.04
Grand Total 3,198,857.52

CLAY COUNTY SHERIFF’S DEPARTMENT
Randy N. Holcomb
Sheriff & Treasurer
PO Box 429, Clay, WV 25043
CONCEALED WEAPONS FUND
ISSUED 2019-2020
DESCRIPTION AMOUNT
221-TRAINING AND EDUCATION
MIKE WHEELER 240.00

235-REMITTANCE OF FEES COLLECTED
WV DEPT OF PUBLIC SAFETY 2,900.00
WV STATE TREASURER OFFICE 1,740.00

341-SUPPLIES
MOUNTAINEER PRIDE SPRING WATER 96.00
TOTAL ID SOLUTIONS 91.00

382-REFUNDS

392-SALARY & WAGES
SHERIFF 18,095.64

TOTAL 23,162.64

Date 7-8-20

STATE OF WEST VIRGINIA
COUNTY OF CLAY, TO-WIT
We, the undersigned Commissioners of Clay County, West Virginia, do hereby certify that the foregoing is a true and accurate financial statement of the various funds of Clay County, West Virginia, as listed above, for the Fiscal Year 2019-2020.
Given under our hands this the 14th day of October, 2020.