CLAY COUNTY, WEST VIRGINIA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2015
Coal Other Nonmajor Total
Severance Governmental Governmental
General Tax CCEMS E-911 Funds Funds
REVENUES
Taxes:
Ad valorem property taxes $ 1,282,919 $ – $ – $ – $ – $ 1,282,919
Alcoholic beverages tax 266 – – – – 266
Gas and oil severance tax 134,332 – – – – 134,332
Other taxes 16,094 – – – 1,355 17,449
Coal severance tax – 32,259 – – – 32,259
Licenses and permits 8,412 – – – 13,875 22,287
Intergovernmental:
Federal – – 26,000 – 123,800 149,800
State 81,199 – – – – 81,199
Local – – – – 3,500 3,500
Charges for services 86,863 – 629,670 455,532 682 1,172,747
Fines and forfeits 28,087 – – – 107,505 135,592
Interest and investment earnings 3,467 38 737 7,527 608 12,377
Refunds 18,996 – – – – 18,996
Reimbursements – – 7,027 1,273 – 8,300
Miscellaneous 69,027 – 1,050 2,500 7,199 79,776
Total revenues 1,729,662 32,297 664,484 466,832 322,366 3,215,641
EXPENDITURES
Current:
General government 1,554,062 – – – 13,780 1,567,842
Public safety 796,044 38,265 633,356 84,183 63,543 1,615,391
Health and sanitation – – – – 103,800 103,800
Culture and recreation – – – – 20,613 20,613
Social services 27 – – – – 27
Total expenditures 2,350,133 38,265 633,356 84,183 201,736 3,307,673
Excess (deficiency) of revenues
over expenditures (620,471) (5,968) 31,128 382,649 120,630 (92,032)
OTHER FINANCING SOURCES (USES)
Transfers in 419,580 – – – – 419,580
Transfers (out) – – (4,800) (302,841) (111,939) (419,580)
Proceeds from the sale of assets 18,250 – – – – 18,250
Total other financing sources (uses) 437,830 – (4,800) (302,841) (111,939) 18,250
Net change in fund balances (182,641) (5,968) 26,328 79,808 8,691 (73,782)
Fund balances – beginning (276,580) (19,865) 873,682 604,329 139,105 1,320,671
Fund balances – ending $ (459,221) $ (25,833) $ 900,010 $ 684,137 $ 147,796 $ 1,246,889
Newspaper Report for
CLAY COUNTY COMMISSION From Date: 07/01/2014
Thru Date: 06/30/2015
OFFICIALS SALARY
AGGREGATE/ADJ/PAYROLL 339,920.00
Total 339,920.00
OFFICIALS-SUPPLEMENTS
AGGREGATE/ADJ/PAYROLL 23,834.41
Total 23,834.41
SALARY & WAGES
AGGREGATE/ADJ/PAYROLL 779,116.93
AMBER MURPHY 75.00
BARBARA DORSEY 75.00
BARBARA STRICKLAND 150.00
BECKY ADKINS 150.00
BECKY BARSS 200.00
BOBBIE JO TAYLOR 150.00
BRANDY TANNER 150.00
CAROL SMITH 150.00
CAROLYN ROGERS 125.00
CHERIE VAUGHN 150.00
CHERYL MULLINS 150.00
CODY NICHOLAS 150.00
CONNIE KINDER 150.00
DAVID GRIGSBY 150.00
DEBORA SAULSGIVER 150.00
DEBRA CLIVER 150.00
DIANA MOLES 150.00
DWANA MURPHY 75.00
EDNA KING 150.00
ELLEN LAMBEY 150.00
EVELYN MCGLOTHLIN 150.00
GENEVIE DEBOARD 150.00
GLADA LANHAM 150.00
JAMES ASH 150.00
JANET TANNER 150.00
JESSICA RAMSEY 75.00
JOE GILL 200.00
JP HELMS 150.00
KAREN BIRD 150.00
KAREN NICHOLAS 75.00
LAURA SCOTT 150.00
LENA GOAD 150.00
LETA NEAL 150.00
LILLY CRITES 150.00
LINDA LAMBEY 150.00
LINDA RHODES 150.00
LISA GILL 200.00
LOLITA NUTTER 150.00
LUCILLE DIANE JONES 150.00
LULA HOPKINS 150.00
MAHALIA CANTRELL 150.00
MALINDA MURPHY 150.00
MARSHALL MORGAN TRIPLETT 150.00
MARY O’BRIEN 150.00
MAXINE LANE 150.00
MELISSA SANDERS 150.00
MIKE CLIVER 150.00
NORMA WALLACE 150.00
PATRICIA SEARS 150.00
PATRICIA UNDERWOOD 150.00
PETER TRIPLETT 75.00
PHYLLIS ANDERSON 150.00
ROBERT KING 150.00
SAMANTHA ROGERS 150.00
SANDRA CLAYBROOK 150.00
SHARON HOLCOMB 150.00
SHERIFF OF CLAY COUNTY 311,100.97
SONJIE BROWN 150.00
STACY KING 75.00
STEPHANIE YOUNG 150.00
TRECLA ICE 150.00
VALERIE BROWN 150.00
VALERIE FACEMIRE 150.00
WILLIAM WILSON 150.00
Total 1,099,267.90
FICA CONTR
INTERNAL REVENUE SERVICE 105,368.99
SHERIFF OF CLAY COUNTY 24,933.11
Total 130,302.10
GROUP INSURANCE CONTR
RETIREE HEALTH BENEFIT TRUST 38,868.00
SHERIFF OF CLAY COUNTY 28,429.48
WV PUB. EMPL. INSURANCE 143,084.08
Total 210,381.56
RETIRE CONTR
EMS RETIREMENT SYSTEM 11,045.74
SHERIFF OF CLAY COUNTY 18,378.91
WV DEPUTY SHERIFFS
RETIREMENT SYSTEM 7,972.01
WV PUB RETIREMENT SYS. 93,523.94
Total 130,920.60
OVERTIME/EXTRA HELP
AGGREGATE/ADJ/PAYROLL 234,574.52
SHERIFF OF CLAY COUNTY 13,350.73
Total 247,925.25
TELEPHONE
3M ELECTRONIC MONITORING 10,410.80
AGGREGATE/ADJ/PAYROLL 9.50
AT&T MOBILITY BLACK 3,585.40
DIAMOND POWER CO 405.30
CLAY COUNTY BANK 129.00
FRONTIER COMMUNICATIONS 40,459.56
JEFFREY BOGGS 350.00
LLOYD’S ELECTRONICS INC 396.00
Total 55,745.56
PRINTING
SOFTWARE SYSTEMS INC. 5,370.52
SOFTWARE SYSTEMS INC. postage
ESCROW ACCOUNT 158.57
Total 5,529.09
UTILITIES
ACE EXTERMINATORS 80.00
AGGREGATE/ADJ/PAYROLL 26.20
APPALACHIAN POWER CO 1,429.84
BLACK DIAMOND POWER CO 40,456.89
CLAY COUNTY BANK 98.58
CLAY CO. HEALTH DEPT. 9,856.36
CLAY CO PSD 667.89
CLAY MUNICIP. WATER WORK 8,051.90
DISH 632.82
MONPOWER 1,618.04
MOUNTAINEER GAS COMPANY 6,299.22
PEOPLES 335.08
WASTE MANAGEMENT OF WV 2,049.86
Total 71,602.68
TRAVEL
AGGREGATE/ADJ/PAYROLL 405.48
CINDY DUFFIELD 72.50
ELIZABETH HOLCOMB 383.54
GAIL SIMONS 167.67
GERALD B. HOUGH 177.66
PATRICIA SEARS 50.50
PETER TRIPLETT 194.40
SHANNON S JOHNSON, PROSECUTOR 445.76
SHEILA STONE 75.74
TERESA LANE 98.03
WV STATE POLICE 78.00
Total 2,149.28
MAINT. & REPAIR BLDG.
1ST FLOORING 7,990.00
ACE EXTERMINATORS 720.00
ADT SECURITY SERVICES 513.60
AGGREGATE/ADJ/PAYROLL 500.00
BREWER & CO OF WV INC 621.00
CAEZ 5,071.36
CHARLESTON NEWSPAPER 357.21
CLAY COUNTY FREE PRESS 217.91
CLAY LUMBER LLC 110.14
DODSON PEST CONTROL 65.00
EHRLICH 240.00
FERGUSON WATER WORKS 2,961.38
GOLDFARB, INC. 5,411.16
GRANVILLE LANTZ 300.00
HARDMANS 5,978.36
J. B. ELECTRIC 8,300.00
MELTON CONSTRUCTION 49,950.00
PAUL D MARSHALL ARCHITECTS
AND ENGINEERS, INC 160.00
ROTOR ROOTER 785.00
THYSSEN DOVER ELEVATOR 1,147.53
THYSSENKRUPP 2,674.86
TOTAL COMFORT HEATING & COOLING 200.00
Total 94,274.51
MAINT & REPAIR EQUIPMENT
AGGREGATE/ADJ/PAYROLL 70.78
APPALACHIAN OFFICE PROD. 6,308.52
APPALACHIAN SIGNALS AND PRODUCTS, INC 668.75
CLAY AUTO 137.75
CLAY COUNTY BANK 686.75
COMPUTER PROJECTS OF Il., INC 171.60
COMPLETE SYSTEM SUPPORT 10,163.00
ELECTION SYSTEMS & SOFTWARE 4,107.00
ELECTRONIC COMM. OF WV 1,308.60
ELECTION SYSTEM & SOFTWARE INC 6,024.35
GIBSON’S 479.28
ANDY HAYNES 163.78
HSC INDUSTRIAL 2,500.00
INNOVATIVE WIRELESS TECHNOLOGIES, INC 658.25
INTERACT PUBLIC SAFETY SYSTEMS 24,039.74
KING TRUCKING & WRECKER SERVICE 75.00
MARSHALL MORGAN TRIPLETT 680.00
MCCOY’S ELEVATOR INSPECTION, LLC 200.00
PHYSIO-CONTROL CORP. 17,223.84
PIERSON TECHNICAL SERVICES 741.68
THYSSEN DOVER ELEVATOR 1,184.82
TOTAL COMFORT HEATING & COOLING 1,620.00
TYCO SIMPLEX GRINNELL 2,416.83
TYCO INTEGRATED SECURITY LLC 1,410.72
WV STATE TAX DEPT. 835.00
Total 83,876.04
MAINT & REPAIR AUTO
CLAY AUTO 617.08
CLAY COUNTY BANK 3,902.54
CUNNINGHAM MOTORS 12,736.52
DAWSON’S SERVICE CENTER 343.25
ELECTRONIC COMM. OF WV 777.35
EMSAR MEDICAL REPAIR, INC 261.58
GALLS, LLC 306.93
GOLDFARB, INC. 360.52
J&J EMERGENCY VEHICLE 1,617.44
JACK GARRETT FORD 1,694.76
KANAWHA CO EMERGENCY
AMBULANCE AUTHORITY 1,201.10
KING TRUCKING & WRECKER SERVICE 601.25
MID STATE CHEVROLET BUICK 2,519.53
PENNINGTON AUTO SUPPLY 636.64
BUREAU FOR PUBLIC HEALTH 1,000.00
Total 28,576.49
POSTAGE
AGGREGATE/ADJ/PAYROLL 31.76
NEOFUNDS BY NEOPOST 4,000.00
PITNEY BOWES (Rental) 15,759.98
SOFTWARE SYSTEMS, INC POSTAGE
ESCROW ACCOUNT 5,479.00
CMRS-PITNEY BOWES 3,000.00
Total 28,270.74
BLDG & EQUIP RENT
AGGREGATE/ADJ/PAYROLL 35.60
AIRGAS-MID AMERICA 95.40
AT&T MOBILITY 150.00
BIG OTTER COMMUNITY CENTER 100.00
CLAY POSTMASTER 604.00
CROWN CASTLE ATT LLC (AR REMIT TO) 100.00
DAVID E. WHALING 1,120.00
HORNERS FORK BAPTIST CHURCH 100.00
LIGHTHOUSE BAPTIST MISSION YOUTH CENTER 150.00
NORMAN JOHNSON 100.00
PITNEY BOWES (Rental) 239.91
ROBERT GROVE 1,722.00
ROY CUNNINGHAM 1,722.00
SHERIFF OF CLAY COUNTY 17,453.33
TWO-WAY RADIO INC. 1,500.00
WALNUT GROVE METHODIST CHURCH 100.00
Total 25,292.24
ADVERTISING 163.71
CHARLESTON NEWSPAPERS
CLAY COUNTY FREE PRESS 14,580.47
Total 14,744.18
TRAINING & EDUCATION
AGGREGATE/ADJ/PAYROLL 186.98
BAYMONT INN AND SUITES SUMMERSVILLE 75.00
CLAY COUNTY BANK 1,681.99
CO. COMMISSION ASSOC. WV 225.00
COMMUNITY CARE OF WEST VIRGINIA 104.00
LAB CORPORATION OF AMERICA 397.83
NICHOLAS CO DHSEM/E-911 601.24
STONEWALL RESORT 320.76
TERESA CASTO 157.95
WV ASSOCIATION OF CIR CLERK
/ SONJA K EMBREY 175.00
WV ENHANCED 9-1 -1 COUNCIL 232.60
WVPAA 400.00
WV SECRETARY OF STATE 52.00
WV STATE AUDITOR 400.00
WV STATE POLICE 209.00
Total 5,219.35
DUES & SUBSCRIPTIONS AGGREGATE/ADJ/PAYROLL 145.00
ASSOCIATION OF WV ASSESSORS 100.00
CAPITOL CITY REPORTING 285.50
CLAY COUNTY BANK 286.00
CO. COMMISSION ASSOC. WV 800.00
DEPT OF ENVIRON PROTECT 60.00
DEA HEADQUARTERS 731.00
GREAT KANAWHA RC&D 250.00
JURIS PUBLISHING, INC 60.00
LEXIS-NEXIS 4,988.02
NATIONAL ASSOCIATION OF COUNTIES 450.00
NATIONAL SHERIFF’S ASSOC 54.00
SOFTWARE COMPUTER GROUP INC. 3,950.00
WEST GROUP 14,099.71
WV ASSOC COUNTY CLERKS 300.00
WV ASSOC. OF COUNTIES 1,250.00
WV ASSOCIATION OF CIR CLERK
/ SONJA K EMBREY 100.00
WV PROS. ATTORNEY INSTiT 1,200.00
WV SECRETARY OF STATE 52.00
WV SHERIFF’S ASSOCIATION 800.00
Total 29,961.23
PROFESSIONAL SERVICES
AGGREGATE/ADJ/PAYROLL 45.00
ANSPACH LAW 7,071.50
APPALACHIAN DESIGN GROUP INC 7,705.00
APPALACHIAN SIGNALS AND PRODUCTS, INC 968.04
CHAPMAN TECHNICAL GROUP 90,300.00
CLAYTOR ENTERPRISES, LLC 1,200.00
DR DOUG GIVEN MD 120.00
H. WYATT HANNA, III ATTORNEY AT LAW 1,000.00
JASMINE R. H. MORTON 80.84
JONATHAN EVANS 60.00
KATZ CONSULTING GROUP 309.95
LONNIE SIMMONS 7,080.00
REGIONAL INTERGOV. COUNCIL 12,500.00
RUSSELL SHAMBLIN 1,500.00
SHERIFF OF CLAY COUNTY 167.20
TINA FERREBEE 57.70
Total 130,165.23
AUDIT COSTS
WV STATE AUDITOR 5,485.00
Total 5,485.00
INSURANCE & BONDS
CLAY BUSINESS DEVELOPMENT AUTHORITY 894.00
MARK TOOR 9,200.00
RETIREE HEALTH BENEFIT TRUST 984.00
WORKFORCE WV 7,299.00
WV COUNTIES GROUP 106,894.00
WV PUB. EMPL. INSURANCE 3,112.50
Total 128,383.50
CONTRACTED SERVICES
AGGREGATE/ADJ/PAYROLL 28.00
GLOBAL SCIENCE TECH,INC 5,792.00
KANAWHA CO EMERGENCY AMBULANCE
AUTHORITY 49,757.49
SOFTWARE COMPUTER GROUP INC. 1,200.00 SOFTWARE SYSTEMS INC. 8,080.60
Total 64,858.09
REMIT OF FEES COLLECTED
AGGREGATE/ADJ/PAYROLL 4.50
CLAY CO CIRCUIT CLERK 8,560.50
CLAY CO MAGISTRATE 2,980.00
WV STATE TREASURER OFFICE 115.50
WV STATE TREASURER 68.50
WV STATE TREASURER’S OFFICE 87.50
Total 11,816.50
REFUND/REIMBURSEMENTS
ACCENT 1,210.63
AGGREGATE/ADJ/PAYROLL 70.73
BLUE CROSS BLUE SHIELD 149.22
DIVERSICARE MANAGEMENT SERVICE 1,419.52
HUMANA 5,706.56
KENNETH CRITES 200.00
LUCY TOWNSEND 96.62
MARANDA BOSLEY 79.52
UNICARE HEALTH PLAN 4,836.00
WAVELINE BOGGS 81.51
Total 13,850.31
SUPPLIES & MATERIAL
AGGREGATE/ADJ/PAYROLL -222.11
AIRGAS-MID AMERICA 1,348.57
AM PRINTING 950.00
ANGELA LANE OR BECKY PRITT 1,000.00
APCO GRAPHIC INC 131.77
APPALACHIAN OFFICE PROD. 89.83
BATTERY UNIVERSE 149.90
BIG OTTER FIRE DEPT. 727.09
BOUNDTREE MEDICAL 25,562.75
BUFFALO CREEK WATERSHED 500.00
CAMPBELL BUSINESS MACH. 162.59
CASTO & HARRIS, INC. 19,388.60
CHARLESTON NEWSPAPERS 357.21
CHIEF LAW ENFORCEMENT SUPPLY 252.29
CLAY COUNTY BANK 12,869.40
CLAY CO. BUSINESS DEV. AUTHORITY 2,230.00
CLAY CO BOARD OF ED 1,801.44
CLAY COUNTY CLERK 130.17
CLAY CO COMMUNICATIONS 6,000.00
CLAY FARM BUREAU 3,288.69
CLAY COUNTY FREE PRESS 68.49
COUNTRY SHORT STOP 238.13
THE CULTURAL CENTER 575.00
DELL MARKETING L.P. 5,561.30
DELL MARKETING L.P. 871.74
DELTA COMMUNICATIONS LLC 125.50
ELECTION SYSTEMS & SOFTWARE 61.25
ELECTRONIC COMM. OF WV 417.70
ELECTION SYSTEM & SOFTWARE INC 856.00
FAMILY DOLLAR STORE 4,082.29
FOSTER SUPPLY INC. 3,500.00
FOX LABS INTERNATIONAL, INC 173.10
FROG POND PRINTERY 1,093.00
GLOBAL GOV/ED SOLUTIONS INC 1,453.08
GLOBAL SCIENCE TECH,INC 562.79
GOLDFARB, INC. 721.11
ALEX G FITZWATER 214.64
LAW ENFORCEMENT SYSTEMS, INC 93.00
LITTLE COUNTRY FEED STORE 683.64
LORTON DATA 95.00
LOWES HOME CENTER 1,988.42
MED-TECH RESOURCE, INC 1,005.30
MODERN MARKETING 334.12
MOUNTAINEER PRIDE SPRING WATER CO. 162.00
NICHOLAS PRINTING, INC 93.00
OFFICE DEPOT 3,422.27
PENNINGTON AUTO SUPPLY 93.10
PHYSIO-CONTROL CORP. 11,006.69
PITNEY BOWES (Rental) 599.06
PRECISION PRINTED PRODUCTS 64.42
QUILL CORPORATION 13,269.45
RITE-AID 110.49
RIVER CITY SUPPLY, LLC 324.55
SARA GLOVE 69.96
SHERIFF OF CLAY COUNTY 110.85
SIGNATURE SIGNS 498.00
SOFTWARE SYSTEMS INC. 240.00
STAR WELD 3,462.38
STATE ELECTRIC SUPPLY COMPANY 220.41
TOTAL COMFORT HEATING & COOLING 2,745.00
ULTRAMAX 1,475.45
WVU EXTENSION SERVICE 1,000.00
Total 140,459.87
RECORD BOOKS
CASTO & HARRIS, INC. 580.00
Total 580.00
AUTO SUPPLIES
BULLARD’S EXXON 1,234.93
CLAY AUTO 138.99
CLAY COUNTY BANK 9,329.87
CUNNINGHAM MOTORS 9,330.41
DAWSON’S SERVICE CENTER 191.60
EXXONMOBILE FLEET/GECC 35,677.45
EXXON MOBIL 2,336.75
STAR WELD 403.72
Total 58,643.72
FOOD & DRUGS
WV REGIONAL JAIL AND CORRECTIONAL
FACILITY AUTHORITY 384,793.75
Total 384,793.75
UNIFORMS
CLAY COUNTY BANK 686.09
GALLS, LLC 614.74
WV UNIFORMS APPAREL SEWN RIGHT 2,134.38
Total 3,435.21
CHARGES-OTHER GOV UNITS REGIONAL INTERGOV. COUNCIL 2,028.43
WV STATE TAX DEPT. 31,091.87
Total 33,120.30
COMPUTER INDEXING
COTT SYSTEMS 284.76
COMPLETE SYSTEM SUPPORT 2,343.00
Total 2,627.76
CAPITAL OUTLAY-EQUIPMENT
J&J EMERGENCY VEHICLE 67,646.00
Total 67,646.00
Grand Total 3,673,658.45
CONCEALED WEAPONS ISSUED 14-15 SHERIFF OF CLAY COUNTY
GARRETT SAMPLES DESCRIPTION AMOUNT
103-SALARY
SHERIFF OF CLAY CO 6,938.36
235-REMITTANCE OF FEES COLLECTED
WV DEPT OF PUBLIC SAFETY 4,850.00
WV STATE TREASURER OFFICE 2,820.00
341-SUPPLIES
CASTO & HARRIS 89.25
MOUNTAINEER PRIDE SPRING WATER 144.00
TOTAL 14,841.61
The net pension liability for the West Virginia Deputy Retirement System or the Emergency Medical Services Retirement System is not included in the net pension liability because those numbers were not available from the West Virginia Consolidated Retirement Board at the date of this publishing.
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 2014-2015.
Given under our hands this the 28th day of October, 2015.