Fund: 001        GENERAL FUND COUNTY COMMISSION AGGREGATE    725,212.69     AMERICAN RENT ALL    2,150.00     ASSOC. OF WV ASSESSORS    100.00     BONTAY BUSINESS PRODUCTS    1,527.87     BREATHING AIR SYSTEMS    1,101.00     BOY SCOUT TROOP #92    200.00     CHARLES D. BESS,MD    12,000.00     CAPON BRIDGE FOUNDERS DAY    2,800.00     GANOE ENTERPRISES[Read More…]

Reconciliation Of Balance Sheet to Statement of Net Assets June 30, 2015 Total fund balances on the governmental fund balance sheet    $ 4,956,082.54 Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore not[Read More…]

Statement of Revenues, Expenditures and Changes in Fund Balances All Governmental Funds For the Fiscal Year Ended June 30, 2015 Other Coal    Governmental General    Severance    Funds    Total Revenues: Taxes: Ad valorem property taxes    $ 5,029,966.16    $           0.00     $      636,442.00     $ 5,666,408.16 Other taxes    228,224.80    0.00     186,963.10   [Read More…]

Statement of Revenues, Expenditures and Changes In Fund Balance – Budget and Actual – Coal Severance Fund For the Fiscal Year Ended June 30, 2015 Variance with Actual    Adjustments    Actual Amounts    Final Budget Revenues:                 Budgeted    Amounts        Modified    Budget    Budget    Positive Original    Final    Accrual Basis    Basis    Basis  [Read More…]

Statement of Fiduciary Net assets Fiduciary Funds June 30, 2015 Agency Funds Assets Non-pooled cash    $   751,285.78 —————— Total Assets    $   751,285.78 ——————- ——————- Liabilities Accounts Payable      494,473.38 Due to: Other governmental entities    256,812.40 ——————- Total Liabilities       $   751,285.78 —————— ——————

Statement of Net Positions For the Fiscal Year Ended June 30, 2015 Primary Government        Component Units Farmland Governmental        Board of        Parks and        Protection Activities        Health        Recreation        Board Assets Current Assets: Cash and cash equivalents    $    7,210,213.79    $    499,928.22    $    49,003.50    $    598,707.33 Receivables:[Read More…]

Reconciliation Of The Statement Of Revenues, Expenditures And Changes In Fund Balances Of Governmental Funds To The Statement Of Activities For the Fiscal Year Ended June 30, 2015 Amounts reported for governmental activities in the statement of Activities are different because: Net Changes In Fund Balances – total governmental fund  [Read More…]

Balance Sheet Governmental Funds June 30, 2015 Other    Total Coal    Governmental    Governmental General    Severance    Funds    Funds Assets Current: Cash and cash equivalents    $   4,903,578.82     $   55,854.31     $   2,250,780.66    $  7,210,213.79 Receivables: Accounts         53,691.10    0.00    39,476.46    93,167.56 Taxes        257,235.49    0.00    190,010.54    447,246.03 ———————    ——————–    ———————-    ———————[Read More…]

Statement of Activities For the Fiscal Year Ended June 30, 2015 Net (Expense) Revenues Programs        and Changes            Net (Expense) Revenues and Revenues        in Net Assets                Changes in Net Assets Component Units Primacy Governmental                        Farmland Charges for        Governmental  [Read More…]

Statement of Revenues, Expenditures and Changes In Fund Balances – Budget and Actual – General Fund For the Fiscal Year Ended June 30, 2015 Actual        Adjustments        Actual Amounts        Variance with Budgeted Amounts            Modified        Budget        Budget        Final Budget Original        Final        Accrual[Read More…]