PENDLETON COUNTY, WEST VIRGINIA
STATEMENT OF NET ASSETS
June 30, 2015
Primary
Government Component Units
Governmental Farmland Board of Board of Economic Activities Protection Parks Health Development
Assets
Current assets:
Cash and cash
equivalents $ 2,334,562 $ 331,758 $ 84,341 $ 148,608 $ 93,672
Receivables:
Taxes 48,826 – – – –
Notes – – – – 15,466
Due From: – –
Other Governments 235,621 – – –
Restricted assets:
Reserve for Note
Repayment – – 41,388
Total Current
Assets 2,619,009 331,758 84,341 148,608 150,526
Capital assets:
Land 10,200 – 52,500 – 169,380
Buildings 2,056,261 – – – 4,321,312
Improvements 1,686,241 – – – 1,325,393 Machinery and
equipment 1,900,199 – 122,140 – 336,797 Vehicles 343,753 – – – – Less: Accum.
Depreciation (2,440,115) – (105,605) – (1,601,854) Total Capital Assets 3,556,539 – 69,035 – 4,551,028
Total Assets $ 6,175,548 $ 331,758 $ 153,376 $ 148,608 $ 4,701,554
LIABILITIES
Current liabilities payable
f rom current assets:
Accounts payable $ 29,612 $ – $ 2,074 $ – $ –
Payroll Taxes payable 1,856 – – – – OPEB Liability – – – 110,576 – Noncurrent liabilities:
Notes payable – due
within one year – – – – 120,125
Notes payable – due
more than one year – – – – 488,117
Leases payable – due
within one year 61,086 – – – –
Leases payable – due
more than one year 304,578 – – – –
OPEB Liability
(non-participating) 585,366 – – – –
Comp. absences
payable 84,734 – – 17,148 –
Total Liabilities 1,067,232 – 2,074 127,724 608,242
NET ASSETS
Invested in capital assets
(net of related debt) 3,190,876 – – – 3,942,786 Restricted for:
Construction – – – – –
Grants & Reserves 180,505 – – – – Unrestricted 1,736,935 331,758 151,303 20,884 150,526
Total Net Assets 5,108,316 331,758 151,303 20,884 4,093,312
TOTAL LIABILITIES &
NET POSITION $ 6,175,548 $ 331,758 $ 153,376 $ 148,608 $ 4,701,554
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Net (Expense) Revenues and
Program Revenues Changes in Net Position
Operating Capital Primary
Charges Grants Grants Government Component Units
for and and Governmental Farmland Board of Board of Economic
Expenses Services Contributions Contributions Activities Protection Parks Health Development
Functions/Programs
Primary government:
Governmental activities:
General government $ 2,045,614 $ 66,031 $ 507,759 $ $ (1,471,823)
Public Safety 659,972 489,222 157,500 (13,250) Health and sanitation 215,186 – 146,437 (68,749)
Culture and recreation 124,142 14,967 (109,175)
Social services 5,000 – – (5,000)
Total governmental activities 3,049,914 570,220 654,196 157,500 (1,667,998)
Total primary government $ 3,049,914 $ 570,220 $ 654,196 $ 157,500 (1,667,998)
Component units:
Farmland Protection 1,250 – – – – $ (1,250) – $ – $ –
Board of Parks 49,843 1,970 6,514 – (41,359)
Board of Health 332,254 83,900 187,730 – – – – (60,624) –
Development Authority 173,339 – – – – – – – (173,339)
Total component units $ 556,686 $ 85,870 $ 194,244 $ – – (1,250) (41,359) (60,624) 173,339
General revenues:
Ad valorem property taxes 1,884,499 – – – –
Other taxes 127,496 27,467 – – –
Licenses and permits 11,714 – – – –
Reimbursement 215,710 – 60 – 1,135 –
Rent – – – – 168,255
Interest 2,209 539 – 83 296
Intergovernmental – – 45,027 35,000 – Fines & Forfeitures 46,265 – – – –
Miscellaneous 80,809 – 4,730 – 501
Total general revenues & transfers 2,368,702 28,006 49,817 35,083 170,187
Change in net positions 700,705 26,756 8,458 (25,541) (3,152)
Net position – beginning 4,407,611 305,002 142,845 46,425 4,096,464
Net position – ending $ 5,108,316 $ 331,758 $ 151,303 $ 20,884 $ 4,093,312
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2015
Coal Other Nonmajor Total
Severance Governmental Governmental
General Tax 911 Funds Funds
Assets & DEFERRED OUTFLOWS
Current:
Cash and cash equivalents $ 1,162,413 $ 43,134 $ 750,712 $ 378,303 $ 2,334,562
Receivables:
Taxes 48,826 – – – 48,826
Due from:
Other governments 235,621 – – – 235,621
Total assets & deferred
outflows of resources $ 1,446,860 $ 43,134 $ 750,712 $ 378,303 $ 2,619,009
LIABILITIES, DEFERRED
INFLOWS & FUND BALANCES
Current Liabilities:
Accounts payable $ 20,410 $ 1,240 $ 3,751 $ 4,211 $ 29,612
Payroll Taxes Payable 1,856 – – 1,856
Total Current Liabilities 22,266 1,240 3,751 4,211 31,468
Deferred Inflow – Property Taxes 34,268 – – – 34,268
Total liabilities and deferred
inflows of resources 56,534 1,240 3,751 4,211 65,737
Fund balances:
Restricted
Restricted: Grant/Title III 125,343 – 32,283 – 157,626
Committed (Financial Stabilization) 55,162 – – – 55,162
Assigned 1,209,821 41,894 714,678 374,092 2,340,485
Total fund balances 1,390,326 41,894 746,961 374,092 2,553,273
Total liabilities, deferred inflows
and fund balances $ 1,446,860 $ 43,134 $ 750,712 $ 378,303 $ 2,619,010
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
RECONCILIATION OF BALANCE SHEET – GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2015
Total fund balances on the governmental fund’s balance sheet $ 2,553,273
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore
not reported in the funds. (Note IV.C.) 3,556,539
Certain revenues are not available to fund current year expenditures and therefore are
deferred in the funds. (Note IV.B.) 34,268
Long-term liabilities, including bonds payable, are not due and payable in the current period
and therefore are not reported in the funds (Note IV.G.) (1,035,764)
Net position of governmental activities $ 5,108,316
The notes to the financial statements are an integral part of this statement.
PENDLETON 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 911 Funds Funds
revenues
Taxes:
Ad valorem property taxes $ 1,808,470 $ $ – $ 75,638 $ 1,884,109
Alcoholic beverages tax 1,350 – 1,350
Hotel occupancy tax 47,437 – – 47,437
Gas and oil severance tax 13,999 – 13,999
Coal severance tax 33,215 – – 33,215
Other taxes 26,419 – 5,076 31,495
Licenses and permits 554 – – 11,160 11,714
Intergovernmental:
Federal 146,437 – 157,500 – 303,937
State 183,344 – – – 183,344
Charges for services 66,031 – 469,809 34,380 570,220
Fines and forfeits 11,319 – 34,946 46,265
Interest and investment earnings 1,249 – 784 176 2,209
Refunds/Reimbursements 215,710 – 391 – 216,101
Payments in lieu of taxes 324,415 – – 324,415
Miscellaneous 75,822 – 3,090 1,505 80,418
Total revenues 2,922,558 33,215 631,575 162,881 3,750,229
EXPENDITURES
Current:
General government 1,877,834 52,314 92,584 2,022,732
Public safety 671,683 936,513 22,376 1,630,572
Health and sanitation 207,661 – 207,661
Culture and recreation 82,961 13,745 96,706
Social services 5,000 – 5,000
Total expenditures 2,845,139 52,314 936,513 128,705 3,962,670
Excess (deficiency) of revenues
over (under) expenditures 77,419 (19,099) (304,938) 34,177 (212,441)
OTHER FINANCING SOURCES (USES)
Transfers in 388,688 – – 76,869 465,557
Transfers (out) (76,869) – (324,656) (64,033) (465,557)
Capital leases – 409,379 – 409,379
Total other financing sources (uses) 311,820 – 84,724 12,836 409,380
Net change in fund balances 389,239 (19,099) (220,214) 47,013 196,938
Fund balances – beginning 1,001,087 60,993 967,175 327,079 2,356,334
Fund balances – ending $ 1,390,326 $ 41,894 $ 746,961 $ 374,092 $ 2,553,272
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
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 change in fund balances – total governmental funds $ 196,938
Capital outlays are reported as an expenditure in the governmental funds but are considered an
asset at the government-wide level. This is the amount of capital assets that were purchased
and donated during the fiscal year. (Note IV.C.) 1,353,700
Capital outlays are reported as an expenditure in the governmental funds. In the statement of
activities the cost of those assets is allocated over their estimated useful lives and reported as
depreciation expense. This is the amount of depreciation expense charged during the year.
(Note IV.C.) (360,063)
Revenues in the statement of activities that do not provide current financial resources (i.e.
deferred taxes) are not reported as revenues in the funds. This is the difference 389
Prior year deferred revenues: $33,879
Current year deferred revenues: $34,268
The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to
governmental funds, while the repayment of the principal of long-term debt consumes the
curent financial resources of governmental funds. Neither transaction, however, has any effect on
net position. Also, governmental funds report the effect of issuance costs, premiums, discounts,
and similar items when debt is first issued, whereas these amounts are deferred, and amortized
in the statement of activities. This amount is the net effect of these differences in the treatment
of long-term debt and related items. (Note IV.G.) (409,379)
Some expenses reported in the statement of activities do not require the use of current financial
resources (i.e. compensated absences, leases, OPEB) and, therefore, are not reported as
expenditures in governmental funds. (Note II.A.) (80,880)
Change in net assets of governmental activities $ 700,705
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – GENERAL FUND
For The Fiscal Year Ended June 30, 2015
Variance with
Budgeted Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Posititve
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Ad valorem property taxes $ 1,559,230 $ 1,559,230 $ 1,808,471 $ (235,843) $ 1,572,628 $ 13,398
Alcoholic beverages tax 500 500 1,350 – 1,350 850
Hotel occupancy tax 27,000 36,335 47,437 – 47,437 11,102
Gas and oil severance tax 3,000 3,000 13,999 – 13,999 10,999
Other taxes 20,000 20,000 26,419 – 26,419 6,419
Licenses and permits 400 400 554 – 554 154
Intergovernmental: –
Federal 124,288 146,437 – 146,437 22,149
State – 183,343 183,344 – 183,344 1
Charges for services 61,150 61,150 65,921 – 65,921 4,771
Fines and forfeits 7,050 7,050 11,429 11,429 4,379
Interest and investment earnings 500 500 1,194 – 1,194 694
Refunds/Reimbursements 213,715 213,715 215,710 – 215,710 1,995
Payments in lieu of taxes 100,000 100,000 324,415 – 324,415 224,415
Miscellaneous 43,500 53,028 75,822 – 75,822 22,794
Total revenues 2,036,045 2,362,539 2,922,502 (235,843) 2,686,659 324,120
EXPENDITURES
Current:
General government 2,001,913 2,659,056 1,877,834 95,545 1,973,379 685,677
Public safety 694,817 813,533 671,683 34,217 705,900 107,633
Health and sanitation 200,523 210,273 207,661 225 207,886 2,387
Culture and recreation 65,051 82,414 82,961 (550) 82,411 3
Social services 5,000 5,000 5,000 – 5,000 –
Total expenditures 2,967,304 3,770,276 2,845,139 129,437 2,974,576 795,700
Excess (deficiency) of revenues
over (under) expenditures (931,259) (1,407,737) 77,363 (365,280) (287,917) 1,119,820
OTHER FINANCING SOURCES (USES)
Transfers in 331,259 401,259 388,688 – 388,688 (12,571
Transfers (out) – – (76,869) 76,869 0 0
Capital leases – – – – –
Total other financing
sources (uses) 331,259 401,259 311,820 76,869 388,689 (12,570)
Net change in fund balance (600,000) (1,006,478 389,183 (288,411) 100,772 1,107,250
Fund balances – beginning 600,000 1,006,478 945,981 60,498 1,006,479 1
Fund balances – ending $ – $ – $ 1,335,164 $(227,913) $ 1,107,251 $ 1,107,251
The notes to the financial statements are an integral part of this statement.
PENDLETON 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, 2015
Variance with
Budgeted Amounts Actual Adjustments Actual Amts Final Budget
Modified Budget Budget Posititve
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Coal severance tax $ 10,000 $ 10,000 $ 33,215 $ – $ 33,215 $ 23,215
– –
Total revenues 10,000 10,000 33,215 – 33,215 23,215
EXPENDITURES
Current:
General government 60,000 72,347 52,314 114 54,428 19,919
Total expenditures 60,000 72,347 52,314 114 54,428 19,919
Net change in fund balance (50,000) (62,347) (19,099) (114) (19,213) 43,134
Fund balances – beginning 50,000 62,347 60,993 1,355 62,347 –
Fund balances – ending $ – $ – $ 41,894 $ 1,241 $ 43,134 $ 43,134
The notes to the financial statements are an integral part of this statement.
PENDLETON COUNTY, WEST VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
June 30, 2015
Agency
Funds
ASSETS
Non-pooled cash $ 54,613
Total assets and deferred outflows of
resources $ 54,613
LIABILITIES
Due to: other governments $ 54,613
Total liabilities and deferred inflows of
resources $ 54,613
The notes to the financial statements are an
integral part of this statement.
PENDLETON COUNTY COMMISSION
VENDOR LIST
FISCAL YEAR ENDING
JUNE 30, 2015
VENDOR NAME
EXPENDITURES
AFLAC 4,219.60 AJ-Allegheny Systems,
LLC 4,037.45 A.J. Sawyers Plumbing
Co. 397.49 Air Quality Systems,
Inc. 8,209.75 Alt, Bruce D. 2,000.00 Alt, Mike 13.13 Arbogast, Mary
Ora 150.00 Armentrout,
Bob 2,333.50 Armstrong, Bobbie 18.95 Assn. Of WV
Assessors 100.00 AT&T 2,905.56 AT&T Mobility 3,144.50 Atlantic Oil
Company 11,503.41 Aumanns’ Custom
Auto 37.00 A.V. Lauttamus
Communications 592.00 B&H Hardware 1,561.72 Basagic, Morgan 300.00 Battle Ridge
Kennels 8,500.00 Baymont Inn &
Suites 231.00 Bennett, Dorothy
N. 150.00 Bennett, Nancy 150.00 Bennett, Patricia
A. 150.00 Big Country
Amusements,
Inc 1,684.50 Bland, Mary 210.32 Bland, Nila J. 150.00 Blankenship,
Harold 150.00 Blankenship,
Marie 196.88 Bogan, Carolyn 150.00 Boggs. Browning 150.00 Botkin, Doug 225.00 Bowers Garage 16,197.63 Bowers, Chad 432.23 Bowers, Greg 73.71 Bowers, Nancy 150.00 Bowers, Nathan 900.00 Bowman, Mark 3,265.00 Bowman’s Do It Best
Hardware 1,915.32 Builders Group 186.96 Capitol Business
Interior 9,980.44 Card Services
Center 7,548.98 Carl’s Crafts 100.00 Carolina Recording
System 5,170.00 Casto & Harris 11,803.91 CenturyLink 402.41 CHS Preservation,
Inc. 12,088.83 Conrad, Jane 150.00 Cooper Asphalt,
Inc. 24,400.00 Cornerstone 25,086.29 County Commissioners
of WV 3,600.00 Courthouse Computer
Systems 12,020.00 Cummins Atlantic,
Inc. 3,074.39 Dahmer, Macie 150.00 Day, Josephine 150.00 Delta Dental 21,397.48 Downs, Philip 150.00 DSSC Solutions
Company 1,524.00 Dunkle, Ralph 100.00 Dyna-Tech
Industries 2,417.94 E-9
Corporation 315,800.52 Eagle Carpet,
Inc. 2,931.00 Election Systems &
Software 14,125.25 Elevating Equipment
Inspection 350.00 ESRI, Inc. 400.00 Evick, Nancy 150.00 Extinguisher Sales &
Service 659.75 Eye, Jonathan 4,210.00 Eye, Mary J. 150.00 Faithful Friends
Animal Clinic 324.70 File, Ronnie 650.00 First Energy 1,168.92 Ford Motor Credit
Co., LLC 9,205.93 Francotyp-Postalia,
Inc. 749.40 Franklin Oil Co.,
Inc. 4,856.58 Frontier 27,641.05 Future
Generations 100.00 Ganoe Enterprises,
Inc. 533.18 General County
Fund 391,014.39 George, Katie 150.00 George, Wayne 150.00 Gillespie,
Richard 18,763.37 Global Science &
Technology 12,861.26 Globalstar USA,
LLC 1,194.74 Goff Appraisals 150.00 Grant County
Commission 444.00 Grant County
Press 330.00 Great Valu 264.86 Greenawalt,
Arvella 150.00 Greer Lime
Company 1,852.99 Hampshire County
Sheriff 17,666.66 Harper, Berlin 226.00 Harper, Cyrena R. 150.00 Hartman, Carole 150.00 Hartman’s Service
Station 111.66 Hathaway, Emma
Kate 201.36 Hawk Security
Systems 652.00 Health Reimb. Acount
Fund 76,868.75 Heavner, Janice
E. 4,131.92 Hedrick, Donald 185.50 Hedrick, L. Wayne 150.00 Hedrick, Mary L. 150.00 Hevener, Sandra 194.64 Highmark Blue Cross
Blue Shield 136,035.02 Hinkle, Andrew 313.50 Hobbs Door
Service 172.00 Hott’s Ag Services 62.95 Huffman, Doris
M. 825.00 Huffman, John
M. 200.00 Ike Walker
Organization 240.00 InfoTel
Distributors 4,511.07 Innes, Shirley 150.00 Integrity Audio
Systems 225.00 InterAct 730.00 J&J
Remodeling 4,374.00 J&K Pest
Control 105.00 J&L’s
Reconditioning. 26,125.00 John Deere
Financial 8,482.74 Johnson, Patricia
A. 125.00 Kar Kare 199.90 Keplinger, Eddie 400.00 Kile, Faye 150.00 Kimble, John W. 150.00 Kimble, Shirley J. 150.00 King, Charles 619.27 Kline, Lula Belle 150.00 Kline, Thomas R. 196.72 Lambert, Arnold L. 150.00 Lambert, Sheila 150.00 Landes, Susan M.
CCR 146.30 LEAF 1,548.00 Leo’s All Season
Vehicles 214.00 Lewis County Circuit
Clerk 123.24 Linaburg,Trey 28.01 Long Mountain
General Store 88.00 Lough, Richard 2,175.00 Matthew Bender
(Lexis Nexis) 4,076.59 May, Linda L. 25.00 McMillen, Logan 92.00 Michael G. Rexrode
Masonry 7,075.00 Midwest Radar &
Equipment 135.00 Miller, Kristi D. 25.00 Minor, Bruce 37.48 Mitchell, Diana
M. 6,474.58 Mitchell, Ellen 150.00 Moates, Jerline
M. 193.52 Moats, Mary
Grace 150.00 Mon Power 37,080.30 Monongolia County
Sheriff 25.00 Motorola 35,424.94 Motorola Solutions
Credit 67,301.99 Mowery, Orville 25.00 Moyers, Joeann 150.00 Mullenax,
Priscilla 150.00 Mullins, Will 1,400.00 Mutual of
Omaha 3,850.17 NADA Appraisal 20.00 National Association
of Counties 450.00 Nelson
Construction 475.00 Nelson, Dorothy
M. 150.00 Nelson, Marsha R. 150.00 Neville, Mary
Evelyn 150.00 North Fork Disposal
Service 1,957.15 Otis Elevator
Company 11,870.00 Owens, Heating &
Cooling 302.00 Pap’s Lumber &
Rental 722.30 Patch, Thomas E. 150.00 Pendleton Animal
Welfare 2,550.00 Pendleton Board of
Parks &
Recreation 45,027.13 Pendleton Community
Bank 280.73 Pendleton County
Chamber of
Commerce 100.00 Pendleton Co.
Convention &
Visitor’s
Bureau 22,834.20 Pendleton County
Emergency
Rescue 8,050.00 Pendleton County
Firemen’s
Assn. 7,500.00 Pendleton County
Health Dept. 35,000.00 Pendleton County
Library 25,000.00 Pifer Office
Supply 7,014.66 Pitsenbarger,
Karen 556.67 Pitsenbarger,
Ronnie 172.80 Postmaster 517.00 Potomac Valley Soil
Conservation 7,500.00 Potomac Valley Transit
Authority 5,000.00 Premier
Construction
Group 160,739.20 Public Service
District 146,763.21 Puffenberger,
Kevin 250.33 Quill 4,407.25 RDJ Specialties,
Inc. 1,275.99 Raines, Luci 150.00 Ratliff
Construction 10,819.02 Raw Country 400.00 Region 8 Planning &
Dev. 4,184.40 Regional Jail &
Correctional..115,751.75 Relay For Life 170.50 Retiree Health
Benefit
Fund 20,330.80 Rexrode, Elaine 195.76 Rexrode, Linda 559.20 Roberson,
Frankie 2,420.10 Roberson, Ruby
Gail 150.00 Roberson Lawn
Care 12,775.20 Roy, Dottie H 150.00 Ruddle, Morris 234.96 Ryan, Terry 150.00 Safety Caution
Equipment 209.52 Santerre, Rosey 77.53 Schmucker Grade
School Renov. 50.00 Seneca Rocks
VFD 3,050.00 Sentinel Offender
Service 4,244.01 Seymour, Barbara
L. 150.00 Seymour, David 3,658.66 Shank, Shirley 150.00 Sheffer, Gary 150.00 Shenandoah Valley
Office 17,125.00 Shentel 3,602.40 Sheriff of Pendleton
County 35.15 Sheriff of Preston
County 25.00 Shreve, Ronald 343.16 Shumaker, Josh 244.39 Simmons Backflow
Service 120.00 Simmons, Sandra 198.00 Simon, Jane E. 150.00 Simpson
Construction 185.12 Sites Auto Parts 211.95 Sites Fire &
Safety 635.33 Sites, Michelle
Clark 200.00 Sites, Sue 150.00 Skyline Roofing,
Inc. 135,281.10 Software Computer
Group 5,084.58 Software Systems,
Inc. 21,701.73 South Fork Ruritan
Club 50.00 Sponaugle,
Carolyn 21.20 Sponaugle, Kevin 591.00 Spruce Knob Seneca
Rocks Tel. 886.15 Staples 64.98 State Tax
Department 22,524.70 Stevens, John 163.48 Swigunski,
Jeralyn 150.00 T J Bowman,
Inc. 2,500.00 Taser
International 4,023.40 Teltronic 3,459.44 TESSCO
Inc. 3,749.76 The Mountain
Institute 9,900.00 The Pendleton
Times 9,956.28 Thorn Creek Youth
Group 50.00 Town of
Franklin 4,669.89 Town of Franklin
Board of
Parks 12,000.00 Tucker County
LEPC 140.00 Two-Way Radio
Service, Inc. 6,826.56 TWR
Communications 5,745.72 United States
Treasury 68.00 Upper Tract Ladies
Auxiliary 238.75 Upper Tract
VFD 50.00 UPS Supply Chain
Solutions 34.25 Valley Micro Computers,
Inc. 3,860.00 VOYA 4,595.00 Warner, Jerry 5,450.00 Warner, Merle
“Buck” 2,500.00 Watson, Nancy
C. 150.00 Wendlings Food
Service 331.15 Whetzel,
Margaret 150.00 White, Elise 40.80 Wilburn, Shalee 216.55 Wilfong, Marian 150.00 Wilfong, Sherry 2.38 Wilfong, Vada 150.00 Willis, Patty 150.00 Winebrenner,
Joe 1,000.00 WV Assn of Circuit
Clerks 625.00 WV Association of
Counties 2,750.00 WV Assn of County
Clerks 350.00 WV Board of Risk &
Management 2,191.00 WV Bureau of
Employment 2,835.00 WV Counties Risk Pool
Insurance 64,622.00 WV Dept.
Agriculture 1,383.30 WV Division of
Highways 11,667.58 WV Division of
Labor 50.00 WV Division of Motor
Vehicles 10.00 WV Emergency Mgmt
Council 50.00 WV Enhanced 911
Council 50.00 WV Sheriffs’
Association 800.00 WV State
Auditor 37,870.00 WV State
Police 3,429.93 WV State Treasurer’s
Office 3,557.00 WV Uniforms 205.00 WV University 8,368.56 Xerox Government
Systems 7,576.97 Young, Sandra 150.00
TOTAL $ 2,600,944.67
We, the undersigned members of the County Commission of Pendleton County, West Virginia, do hereby certify that the foregoing financial statement is true and correct to the best of our knowledge and belief.
Dated this 22nd day of September, 2015.
Gene McConnell
Carl Hevener
Randy Roberson
Attested:
Linda D. Rexrode, Clerk
1c