ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2021
RANDOLPH COUNTY BOARD OF EDUCATION
BALLANCE SHEET – GOVERNMENTAL FUNDS
General
Current Special Special Debt Capital
Expense Revenue Revenue Service Projects Total
Fund Fund Federal Fund Fund Government
Stimulus
Fund
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $6,642,797 $2,562,544 $- $105,118 $1,100,058 $10,410,517
Investments – – – – – –
Prepaid expenses 46,967 – – – – 46,967
Taxes receivable, net 496,993 – – – – 496,993
Food service receivable, net – 202,830 – – – 202,830
Deposits 251,677 – – – – 251,677
Other receivables (Ret Forfeiture) 91,223 – – – – 91,223
Due from other governments:
State aid receivable – 137,276 – – – 137,276
PEIA allocation receivable 377,660 133,338 – – – 510,998
Reimbursements receivable 11,033 1,072,701 549,148 – 11,938 1,644,820
Due from other funds 419,666 – – – – 419,666
Deferred outflows:
Deferred outflows – – – – – –
Total assets and deferred outflows $8,338,016 $4,108,689 $549,148 $105,118 $1,111,996 $14,212,967
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,567,428 $553,401 $- $- $- $2,120,829
PEIA premiums payable 776,799 274,259 – – – 1,051,058
Other liabilities – – – – – –
Accounts payable 412,763 38,443 141,420 – 58 592,684
OPEB liability – – – – – –
Unearned revenue – – – – – –
Due to other funds – – 407,728 – 11,938 419,666
Deferred inflows:
Deferred inflows 423,712 196,013 – – – 619,725
Total liabilities and deferred inflows 3,180,702 1,062,116 549,148 – 11,996 4,803,962
Fund Balances:
Nonspendable 46,967 – – – – 46,967
Restricted – 3,046,573 – 105,118 1,100,000 4,251,691
Committed – – – – —
Assigned 374,856 – – – – 374,856
Unassigned 4,735,491 – – – – 4,735,491
Total fund balances 5,157,314 3,046,573 – 105,118 1,100,000 9,409,005
TOTAL LIABILITIES, DEFERRED
INFLOWS AND FUND BALANCES $8,338,016 $4,108,689 $549,148 $105,118 $1,111,996 $14,212,967
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.
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special
Current Special Revenue Debt Capital
Expense Revenue Federal Service Projects Total
Fund Fund Stimulus Fund Fund Governmental
Fund
Revenues:
Property taxes 9,147,669 $- $- $- $- $9,147,669
Other Local sources 202,656 24,651 – 45 – 227,352
State sources 27,674,887 1,952,764 – – 49,407 29,677,058
Federal sources 548,675 7,394,661 2,205,288 – – 10,148,624
Miscellaneous sources 9,723 – – – – 9,723
Total revenues 37,583,610 9,372,076 2,205,288 45 49,407 49,210,426
Expenditures:
Instruction 21,979,811 2,303,796 691,586 – – 24,975,193
Supporting services:
Students 1,834,405 350,922 103,010 – – 2,288,337
Instructional staff 744,528 2,219,615 927,497 – – 3,891,640
Central administration 555,869 413,983 5,525 – – 975,377
School administration 2,650,162 29,289 1,626 – – 2,681,077
Business 522,102 30,945 – – – 553,047
Operation and maintenance
of facilities 3,769,551 64,536 101,862 – – 3,935,949
Student transportation 3,248,584 8,957 23,030 – – 3,280,571
Food services 194,970 3,746,532 315,516 – – 4,257,018
Community services 11,000 – – – – 11,000
Capital outlay – – – – 82,407 82,407
Debt service:
Principal retirement 141,266 4,514 – – – 145,780
Interest and fiscal charges 46,722 855 – – – 47,577
Total expenditures 35,698,970 9,173,944 2,169,652 – 82,407 47,124,973
Excess (deficiency) of revenues
over expenditures 1,884,640 198,132 35,636 45 (33,000) 2,085,453
Other financing sources (uses):
Transfers in 82,179 34,429 – 35,000 – 151,608
Capital lease proceeds – – – – 1,133,000 1,133,000
Transfers (out) (69,429) (46,543) (35,636) – – (151,608)
Total other financing sources
(uses) 12,750 (12,114) (35,636) 35,000 1,133,000 1,133,000
Extraordinary item:
Other post employment benefit credit – – – – – –
Net change in fund balances 1,897,390 186,018 – 35,045 1,100,000 3,218,453
Fund balances – beginning 3,259,924 2,860,555 – 70,073 – 6,190,552
Restatement of fund balance – – – – – –
Fund balances – beginning,
as restated 3,259,924 2,860,555 – 70,073 – 6,190,552
Fund balances – ending $5,157,314 $3,046,573 $- $105,118 $1,100,000 $9,409,005
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.
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents 10,410,517
Investments-
Prepaid expenses 46,967
Taxes receivable, net of allowance for uncollectible taxes 496,993
Food services receivable 202,830
Deposits 251,677
Other receivables 91,223
Deferred Charges – issuance costs-
Due from other governments:
State aid receivable 137,276
PEIA allocation receivable 510,998
Reimbursements receivable 1,644,820
Capital Assets:
Land 637,200
Buildings and improvements 60,543,748
Land improvements-
Furniture and equipment 9,461,975
Vehicles 5,544,798
Construction in process-
Less accumulated depreciation (42,913,788)
Total capital assets, net of depreciation 33,273,933
Total assets 47,067,234
Deferred outflows:
Pension 420,636
Other post employment benefit (OPEB) 633,789
Total deferred outflows 1,054,425
Total assets and deferred outflows 48,121,659
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 2,120,829
PEIA premiums payable 1,051,058
Unearned revenue –
Compensated absences –
Accounts payable 592,684
OPEB liability –
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 283,100
Accrued interes t-
Due beyond one year:
Bonds, capital leases, and contracts 1,779,652
Net pension liability – Proportionate share 1,056,952
Net other post employment benefit (OPEB) liability –
Proportionate share 326,269
Total liabilities 7,210,544
Deferred inflows:
Pension 615,705
Other post employment benefit (OPEB) 2,330,336
Total deferred inflows 2,946,041
Total liabilities and deferred inflows 10,156,585
Net Position:
Invested in capital assets 31,211,181
Restricted for:
Debt service 105,118
Special projects 3,046,573
Excess levy –
Capital projects 1,100,000
Unrestricted $2,502,202
Total net position 37,965,074
See Notes to Financial Statements
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Program Revenues Net (Expense),
Operating Capital Revenue &
Charges for Grants and Grants and Charges
Expenses Services Contributions Contributions in Net
Assets
Governmental
Functions Activities Governmental Activities
Instruction 22,169,509 – 5,833,522 – (16,335,987)
Supporting services:
Students 1,790,759 312,135 1,367,954 – (110,670)
Instructional staff 3,753,618 – 397,849 – (3,355,769)
District administration 839,316 158,700 – – (680,616)
School administration 2,204,311 – – – (2,204,311)
Business services 468,198 – – – (468,198)
Operation and maintenance of facilities 3,451,632 – 7,293 61,288 (3,383,051)
Student transportation 2,417,761 – – – (2,417,761)
Food services 3,621,938 12,489 4,159,562 – 550,113
Noncapitalized capital outlay – – – – –
Community services 11,000 – – – (11,000)
Interest on long-term debt 47,577 – – – (47,577)
Total governmental activities 40,775,619 483,324 11,766,180 61,288 (28,464,827)
General revenues:
Property taxes 9,164,040
Unrestricted state aid 21,872,857
Unrestricted investment earnings 7,411
Unrestricted grants and contributions –
Gain (loss) on sale of assets –
Extraordinary item: Other post
employment benefit credit –
Transfers in (151,608)
Transfers (out) 151,608
Total general revenues, other
items, and transfers 31,044,308
Change in net position $2,579,481
Net position – beginning 35,385,593
Net position – ending 37,965,074
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
Total governmental fund balance 9,409,005
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the fund balance sheet 33,273,933
Deferred charges are not reported in the funds –
Property taxes receivable, food service billings receivable, and Medicaid
receivables 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
fund balance sheet. 619,725
Certain bond costs are deferred and amortized over the life of the bond. –
Deferred outflows and inflows of resources related to pensions are
applicalbe to future periods and, therefore, are not reported in the funds.
Deferred outflows of resources related to pensions 420,636
Deferred inflows of resources related to pensions (615,705)
Deferred outflows of resources related to OPEB 633,789
Deferred inflows of resources related to OPEB (2,330,336)
Long-term liabilities, including bonds payable, are not due and payable
in the current period and, therefore, are not reported in the funds.
Bonds payable (666,667)
Accrued interest on bonds-
Capital lease payable (1,396,085)
Compensated absences-
Net pension liability – Proportionate share (1,056,952)
Net OPEB liability – Proportionate share (326,269)
Net position of governmental activities $37,965,074
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Amounts reported for governmental activities in the statement of net position differ due to:
Net change in fund balances – total governmental funds 3,218,453$
Governmental funds report capital outlays as expenditures. However, in the
statement of net assets, the cost of those assets is allocated over their
estimated useful lives and reported as depreciation expense. The effect on
net assets is the amount by which capital outlays exceed depreciation in the
current period.
Depreciation expense (1,548,425)
Capital outlays 948,835
Revenues in the Statement of Activities that do not provide current financial
resources are not reported as revenues in the funds, rather they are reported
as deferred inflows. (60,703)
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. 180,832
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 (384,995)
Accumulated depreciation of assets disposed 384,995
Capital lease proceeds are reported as liabilities in the statement of net assets
instead of as financing transfers in the governmental activities. (1,133,000)
Governmental funds report district OPEB contributions as expenditures. However
in the Statement of Activities, the cost of OPEB benefits earned net of employee
contributions is reported as OPEB expense
District OPEB contributions 93,896
Cost of benefits earned net of employee contributions 653,035
Governmental funds report district pension contributions as expenditures. However,
in the Statement of Activities, the cost of pension benefits earned net of employee
contributions is reported as pension expense.
District pension contributions 204,052
Cost of benefits earned net of employee contributions 22,506
Change in net position of governmental activities $2,579,481
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents $1,278,935
Receivables-
Total assets $1,278,935
LIABILITIES
Accounts payable & accrued liabilities $-
Due to other funds 1,278,935
Total liabilities $1,278,935
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2021
Salaries expenditures:
Board officials:
Lisa Wamsely, President $5,920
Valerie Newlon, Vice President 5,920
Rachel Anger 5,920
Melodee Price 5,920
Amanda Smith 5,760
Superintendent 104,000
Total salaries paid to other professional personnel 19,086,154
Total salaries paid to service personnel 5,326,315
Total salaries paid temporary/part time professionals 11,408
Total salary expenditures 24,557,316
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 14,609,535
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 11,263
Total accrued expenditures, refunds, and other non-cash transactions 7,946,859
Total non-salary expenditures 22,567,657
Total expenditures per financial statements $47,124,973
STATE OF WEST VIRGINIA
COUNTY OF RANDOLPH, TO WIT;
We, the undersigned President and Secretary of the Board of Education of the County of Randolph, hereby state under oath that the preceding attached financial statements of the funds of the Randolph County Board of Education as of and for the fiscal year ended June 30, 2021 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change.
Lisa Wamsley
President
Debra L. Schmidlen
Secretary
Randolph County Schools
List of expenditures in excess of $250
A.S.A.P. 10,808.63
ABSOLUTE ASSURANCE DRUG 1,795.00
ADOBE SYSTEMS INC. 2,496.00
ADORAMA, INC. 379.99
AFT-RANDOLPH COUNTY LOCAL 6296 101,516.50
AFT-WEST VIRGINIA 6,832.73
AGILE SPORTS TECHNOLOGIES,INC. 8,000.00
AIG/VALIC 1,830.00
AIP, INC. 10,059.10
ALLDATA 975.00
ALPHA TECHNOLOGIES, INC. 860,700.00
ALTEC, INC. 34,450.00
AMAZON.COM, INC. 132,340.64
AMCOM 5,936.04
AMERICAN FAMILY LIFE ASSURANCE 19,343.77
AMERICAN FIDELITY 328,939.93
AMERICAN FIDELITY ASSURANCE 19,045.00
AMERICAN RED CROSS 810.00
AMSTERDAM PRINTING 487.22
AMTOWER AUTO SUPPLY, INC. 14,369.97
APL ASSOCIATES 19,388.75
APPLE COMPUTERS INC. 25,314.00
ARROWHEAD SCIENTIFIC, INC. 728.20
AT & T – WIRELESS 3,910.75
ATCO INTERNATIONAL 24,709.31
B & J MUSIC, INC. 2,302.00
BAND TODAY, LLC. 897.50
BARBOUR COUNTY COMMUNITY 1,364.00
BATES CARPET CENTER 1,297.93
BECKER’S SCHOOL SUPPLIES 1,071.67
BEGG, SARAH 312.17
BELL, JUDY 385.92
BEST LIFE THERAPY, LLC. 70,778.75
BEVERLY ELEMENTARY SCHOOL 8,000.00
BEVERLY, TOWN OF 7,359.51
BLICK ART MATERIALS 3,678.94
BODKINS ENTERPRISES, INC. 995.95
BOOKSOURCE, INC. 580.48
BORE REPAIR SYSTEMS, INC. 21,834.70
BRAINPOP, LLC. 17,300.00
BSN SPORTS LLC. 891.21
BUILDERS GROUP, INC. 20,073.87
BUSCH, ZURBUCH & THOMPSON,PLLC 776.00
BYKOTA, INC. 5,204.99
CAPITAL DOORS, INC. 1,864.08
CARDIO PARTNERS, INC. 9,844.00
CAREERSAFE LLC. 1,125.00
CARNEGIE FOUNDATION FOR THE 595.00
CARNEGIE LEARNING INC. 190,750.00
CDW GOVERNMENT, INC. 279,794.86
CENGAGE LEARNING, INC. 6,837.25
CENTER RESOURCES FOR TEACHING 2,750.00
CENTRAL PRODUCTS, LLC 17,615.80
CERAMIC SHOP, LLC. 738.87
CHAMPION INDUSTRIES, INC. 29,569.28
CHARLESTON FILTER SERVICE, INC 22,320.19
CHICO ENTERPRISES, INC. 61,468.25
CHILDREN’S HEALTH MARKET, INC. 35,550.00
CINTAS CORPORATION 1,529.54
CITY CONSTRUCTION COMPANY, INC 31,969.00
CITY MECHANICAL 3,488.00
CLARK, DARLENE 813.13
CLASSROOM RESOURCE CENTER 2,295.94
CNA SURETY, INC. 3,000.00
COALTON SCHOOL FACULTY SENATE 3,600.00
COALTON VOLUNTEER FIRE DEPT. 10,000.00
COLLEGE BOARD 17,206.00
COLUMBIA COATINGS, LLC. 23,688.37
CONSOLIDATED PUBLIC RETIREMENT 1,809.18
CONSTELLATION NEWENERGY-GAS 46,470.00
CORLEY, ANDREA 343.46
CORWIN PRESS, INC. 1,853.25
CUMMINS CROSSPOINT, INC. 70,714.07
CURRICULUM ASSOCIATES, LLC 108,862.78
CWV TEL FCU 356,765.70
CYBERSOFT TECHNOLOGIES, INC. 512.00
DAVIS & ELKINS COLLEGE 277,439.03
DAVIS ELECTRICAL SERVICE, INC. 14,793.62
DC COMPUTERS 1,500.00
DECKER EQUIPMENT, INC. 1,079.31
DINSMORE & SHOHL, LLP. 50,033.47
DIRECT COMMUNICATIONS 5,520.00
DISCOUNT COMMUNICATIONS & 85,236.68
DISCOUNT SCHOOL SUPPLY 4,135.84
DIVERSIFIED EDUCATIONAL 995.00
DOLLARDAYS INTERNATIONAL, INC. 3,223.56
DOLLYWOOD FOUNDATION 16,000.00
DRC/CTB 546.72
DRONE NERDS, INC. 4,476.00
EAI EDUCATION (ERIC ARMIN,INC) 422.95
EDGENUITY, INC. 4,500.00
EDMENTUM, INC. 360.00
EDUCATIONAL DEVELOPMENT CORP. 20,315.36
EDUCATIONAL FUNDING GROUP,INC. 8,073.30
EHRLICH 13,975.00
ELECTRONIC SYSTEMS, INC. 2,575.00
ELKINS CHRYSLER DODGE JEEP RAM 1,919.00
ELKINS FORDLAND, INC. 2,030.47
ELKINS HIGH SCHOOL FACULTY 19,200.00
ELKINS MIDDLE SCHOOL FACULTY 16,600.00
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
ELKINS TRUCK SERVICE, INC. 4,833.67
ELKINS, CITY OF – FIRE FEES 7,414.20
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS, CITY OF – WATER DEPT. 27,718.29
ELLIOT P. SCHLANG, DDS, INC. 8,059.67
ENABLING DEVICES 5,979.60
EQUIPARTS CORP 1,947.56
EQUIPMENT DEPOT, INC. 977.62
ESGI, LLC. 4,993.00
FACILISERV, INC. 400.00
FASTENAL COMPANY 5,960.58
FILTER SOURCE, INC. 867.20
FIRE PROTECTION PRODUCTS, INC. 8,847.55
FISHER AUTO PARTS 12,705.67
FLINN SCIENTIFIC, INC. 1,781.40
FLUENCY MATTERS 587.00
FLUHARTY, BRADLEY 2,504.68
FLYNN & O’HARA UNIFORMS, INC. 579.06
FMS ENTERPRISE, INC. 38,245.14
FOLEY-BELSAW COMPANY 1,426.71
FOODSERVICE OPERATORS TRAINING 519.00
FORD MOTOR CREDIT COMPANY, LLC 14,023.82
FRONTIER 47,069.72
FRONTIER, WEST VIRGINIA INC 31,649.20
FRONTLINE TECHNOLOGIES GROUP 4,662.20
FYFFE JONES GROUP A.C. 12,390.00
GENERAL SALES COMPANY OF 2,723.00
GENERATION GENIUS, INC. 375.00
GEORGE WARD SCHOOL FACULTY 8,000.00
GIANT MARKETING, LLC. 304.92
GLADE SPRINGS RESORT 1,272.48
GLOBAL EQUIPMENT COMPANY 5,082.56
GLOBAL PAYMENTS, INC. 395.00
GLOTFELTY TIRE CENTER 1,035.95
GONOODLE, INC. 1,498.00
GOODHEART WILLCOX COMPANY, INC 3,768.27
GOPHER SPORT/ 839.02
GORDON FOOD SERVICE, INC. 1,076,446.73
GORDON N. STOWE & ASSOCIATES, 287.00
GRAINGER, INC. 9,893.97
GREAT LAKE SPORTS 2,656.39
HANAGRIFF, EWELL & MURPHY, INC 825.00
HARMAN SCHOOL FACULTY SENATE 5,600.00
HARMAN, TOWN OF 10,753.61
HARRISON COUNTY SCHOOLS 9,006.50
HART OFFICE SOLUTIONS 25,327.00
HARTMAN PUBLISHING INC. 465.93
HCOP LLC. DBA PARTS TREE.COM 1,662.53
HEARTLAND PAYMENT SYSTEMS, INC 299.00
HELVETIA PUBLIC LIBRARY 2,200.00
HERBERT L. FLAKE COMPANY, LLC. 2,076.30
HI RISE CAMERA, LLC. 3,161.36
HIGH/SCOPE FOUNDATION, INC. 12,780.00
HILL MANUFACTURING COMPANY,INC 722.81
HOFFMAN, LEIGH ANN 1,500.00
HOOTEN EQUIPMENT COMPANY, INC. 859,857.66
HORACE MANN LIFE INSURANCE 350.00
HOUGHTON MIFFLIN COMPANY 1,200.00
HOWARD, KATHRYN 320.38
HOWES, VICTORIA 708.78
HPS LLC 3,275.00
HULL, JERRY 1,750.00
HULL’S STORE 469.67
HUTTONSVILLE PUBLIC SERVICE 11,103.39
IDENTIMETRICS, INC. 1,797.00
INTEGRATED SPEECH SOLUTIONS, 3,960.00
INTERIM HEALTHCARE OF 4,898.75
INTERMOUNTAIN COMPANY, INC. 3,991.82
IXL LEARNING, INC. 36,951.00
J.F. ALLEN COMPANY 548.87
J.W. MCCARTY’S SERVICES, INC. 500.00
JAMES & LAW COMPANY 14,673.09
JAMF SOFTWARE LLC. 6,687.00
JC SUPPLY 886.16
JENNINGS RANDOLPH ELEMENTARY 6,600.00
JOEY’S BIKE SHOP, LLC. 2,880.00
JOSTENS DIPLOMA DIVISION 4,023.82
JUST MEDICAL STORE, INC. 1,718.00
KAGAN PUBLISHING 428.80
KAJEET, INC. 449,633.36
KAMI 11,547.00
KAPLAN’S SCHOOL SUPPLY CORP. 1,450.18
KENNEY, JOELLE 793.00
KEV GROUP, INC. 6,709.00
KIDCARPET.COM 279.99
KILMER’S FARM MARKET 346,900.55
KOONTZ, KATHERINE 1,254.00
KROGERS 4,789.44
KURTZ BROTHERS 2,952.16
LAKESHORE LEARNING MATERIALS 16,880.59
LAMBERT, AMY 1,082.00
LANHAM, MARY ELIZABETH 2,759.94
LAWRENCE, JOHN PAUL 21,970.00
LAWSON PRODUCTS, INC. 9,209.71
LEADSVILLE PUBLIC SERVICE 3,854.79
LEARNING A-Z & EXPLORELEARNING 667.30
LEGEND FITNESS 1,136.07
LIBERTY DISTRIBUTORS, INC. 129,301.57
LIGGETT’S SUPPLY 399.58
LITTLE ROSE ENTERPRISES 460.00
LITTLE SIGN COMPANY, INC. 320.00
LLOYD HOFF HOLDING CORP. 9,622.80
LOGMEIN, INC. 349.99
LYKINS OIL COMPANY 162,063.32
M & C CONSTRUCTION. 2,754.75
MACGILL & COMPANY, INC. 19,525.47
MAJEWSKI, KRISTEN 11,775.00
MAKEMUSIC INC. 4,800.00
MARENEM INC. 3,811.50
MARSHALL UNIVERSITY 1,825.75
MARTIN, J.T. COMPANY, INC. 7,441.78
MARY’S GREENHOUSE 381.45
MASON & BARRY, INC. 15,510.13
MASTER SERVICE CORPORATION 57,024.70
MASTERPIECE, INC. 340.00
MATH UNITY, LLC. 1,470.27
MATHENY MOTOR TRUCK COMPANY, 560,842.74
MATHRACK, INC. 656.65
MCCAULEY, JULIE 14,118.75
MCGRAW-HILL EDUCATION, INC. 16,641.99
MELIOR-DELAWARE, INC. 2,500.00
MIDLAND ELEMENTARY SCHOOL 6,400.00
MIDLAND PUBLIC SVC. DISTRICT 25,612.76
MILL CREEK, TOWN OF 20,452.02
MOBYMAX 9,619.30
MOMAR INC. 11,540.74
MON HEALTHCARE, INC. 10,447.00
MON POWER 913,455.57
MORPHO USA, INC. 1,433.25
MOSS, KIMBERLY SUE 11,700.00
MOUDRY, BRIAN WILLIAM 3,000.00
MOUNTAIN STATE EDUCATIONAL 7,562.50
MOUNTAIN STATE EQUIPMENT 400.15
MOUNTAIN STATE WASTE 3,276.88
MOUNTAINEER GAS COMPANY 70,715.49
MOUNTAINEER GENERATOR SERVICE 1,802.50
MOUNTAINSIDE BEHAVIOR 4,925.00
MSC INDUSTRIAL SUPPLY CO, INC. 7,735.46
MSES CONSULTANTS, INC. 1,083.45
MUSICIAN’S FRIEND, INC. 1,263.99
MYSTERY SCIENCE, INC. 19,778.00
NASCO EDUCATION 1,151.39
NATIONAL ASSOCIATION OF SCHOOL 400.00
NATIONAL UNION FIRE INS CO 4,095.52
NAYLOR’S COMMERCIAL SALES 3,311.60
NEOLA, INC. 3,409.95
NORTH CENTRAL WEST VIRGINIA, 122,362.54
NORTH ELEM. SCHOOL 7,200.00
NORTHERN HYDRAULICS, INC. 268.14
NORTHERN TOOL 3,153.11
NORTHSTAR AV LLC. 432.00
NORTON-HARDING-JIMTOWN PSD 6,079.82
NOVUS GLASS 7,134.93
NUCILLI, AMANDA 611.01
N2Y, LLC. 2,151.61
OFFICE PRODUCTS, INC. 6,496.66
OMEGA TACTICAL CONCEPTS 6,000.00
OPENTIP 561.45
ORIENTAL TRADING CO., INC. 3,090.81
OTIS ELEVATOR, INC. 2,100.00
PACE ANALYTICAL SERVICES, LLC 250.00
PACK N SHIP, LLC. 700.00
PARCHMENT INC. 2,366.66
PARTS & MORE, INC. 1,555.39
PASS FIRE PROTECTION, INC. 6,850.00
PAXIS INSTITUTE, INC. 19,800.00
PEARSON NCS, INC. 6,712.26
PERFORMANCE HVAC SYSTEMS, LLC 5,500.00
PESI, INC. 723.79
PHILLIPS SUPPLY CO. 2,074.50
PICKENS SCHOOL FACULTY SENATE 2,200.00
PINNACLE ENVIRONMENTAL 300.00
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,182.09
PITNEY BOWES INC 616.94
PLASTIC PERFECTION, LLC. 350.00
PLAY WITH A PURPOSE 1,893.73
PLUMBMASTER, INC. 1,605.13
POSITIVE PROMOTIONS, INC. 525.31
POWERSCHOOL GROUP LLC. 5,317.80
POWR-FLITE, INC. 4,484.59
PREMIUM QUALITY LIGHTING 12,075.92
PRESTWICK HOUSE, INC. 405.48
PRICHARD, SHAUNA 1,305.24
PRO-CHEM, INC. 5,903.57
PYLES, MARION 700.00
QBS LLC 1,593.00
QUARLES, ROBERT 500.00
QUAVERMUSIC.COM, LLC. 13,440.00
QUILL CORPORATION 56,220.54
RAINBOW RESOURCE CENTER, INC. 340.90
RAMSEY, HILARY M. 268.53
RANDOLPH COUNTY EYE CARE 2,339.00
RANDOLPH TECHNICAL CENTER 8,400.00
RANDOLPH-ELKINS HEALTH DEPT. 5,002.50
RAYMOND GEDDES & CO., INC. 266.20
REALLY GOOD STUFF, INC. 1,121.87
RECREATIONAL EQUIPMENT, INC. 1,443.67
RELIABLE ROOFING COMPANY, INC. 8,380.95
RELIABLE TIRE LLC. 9,136.20
RENAISSANCE LEARNING, INC. 4,500.00
RETIREE HEALTH BENEFIT TRUST 112,405.70
RICHARD WILBUR ADVANTAGE 24,136.27
RIFFLE, MICHELLE 852.49
RIGNEY BUILDING SERVICES, LLC. 1,230.00
ROBERTS, JESSIE 2,745.00
ROBERTSON HEATING SUPPLY 10,594.13
ROCHESTER 100, INC. 337.50
ROGUE FITNESS 2,182.94
RONALD A. WILLIAMS, LTD. 5,741.06
ROSENCRANCE, LADONNA 1,866.60
RUSSELL MEMORIAL PUBLIC 2,200.00
RUSSO HARDWARE, INC. 1,030.68
S.E. ENTERPRISES LLC 2,499.00
S&S TIRE 2,287.90
SAMS, NATHANIEL L. 500.00
SCHAEFFER MANUFACTURING, INC. 4,488.39
SCHOLASTIC, INC. 77,884.38
SCHOOL DATABOOKS, INC. 9,938.66
SCHOOL DUDE.COM 11,477.80
SCHOOL HEALTH CORPORATION 9,893.08
SCHOOL OUTFITTERS, INC. 1,648.48
SCHOOL SPECIALTY,LLC. 6,126.95
SCREENCASTIFY, LLC 667.00
SEESAW LEARNING, INC. 1,925.00
SENECA DESIGNS 4,701.79
SENIC, APRIL 256.44
SENTRY SURVEILLANCE LLC 42,402.00
SETON 4,135.35
SEVERINO, JAMES 260.00
SHARE CORPORATION 22,574.04
SHERWIN WILLIAMS COMPANY 1,566.49
SHI INTERNATIONAL CORP. 75,433.32
SILER, CHRISCHELE 699.00
SMART CASUALTY CLAIMS 1,800.00
SMART HORIZONS 2,700.00
SMITH, KEVIN MARK 2,270.00
SNAP ON INDUSTRIAL 5,597.23
SOSMETAL PRODUCTS INC 7,699.54
SOURCE 4 395.00
SOUTHERN EDUCATIONAL SERVICES 43,586.29
SOUTHERN REG. EDUCATION BD. 300.00
SOUTHERN STATES CO-OP OF 8,565.15
SOUTHERN STATES ELKINS COOP. 6,157.07
SPELLING CITY, INC. 904.90
STAPLES BUSINESS ADVANTAGE,INC 31,018.86
STATE ELECTRIC SUPPLY CO.,INC. 8,194.23
STATE FIRE MARSHAL 549.00
STATE INDUSTRIAL PRODUCTS INC. 2,929.67
STEMPLE, MELISSA 554.04
STUDY EDGE, LLC. 6,160.00
SUBWAY 279.53
SUDDENLINK, INC. 12,915.36
SUNRISE SANITATION SERVICES, 9,642.57
SUPER DUPER, INC. 4,859.40
SUTTLE & STALNAKER, PLLC. 15,650.00
SWANK MOTION PICTURES INC. 528.00
SWEETWATER SOUND, INC. 299.00
SWIVL, INC. 3,000.00
SYNERGY 1 GROUP, INC. 3,559.36
T.D.’S CLASSIC TEES 2,541.25
TATE COMMUNICATIONS, LLC. 5,313.71
TAYLOR & BLACKBURN 3,583.39
TEACHER DIRECT 2,492.22
TEACHER INNOVATIONS, INC. 594.00
TEACHER SYNERGY, INC 4,201.49
TEACHERS TOUCH, INC. 359.78
TEACHTOWN 18,462.79
TENNANT SALES & SERVICE CO. 698.74
THE READING WAREHOUSE 269.95
THE 2 SISTERS 1,584.00
THIRD WARD ELEMENTARY SCHOOL 8,800.00
TLC STUMP GRINDING & TREE SVC. 9,800.00
TOLEDO PHYSICAL EDUCATION 554.47
TONER CAMPUS, INC. 440.00
TORRENCE, KATELYNN 1,155.20
TOUCHMATH, LLC. 366.12
TOWNSEND, CONNIE 3,652.00
TRA SCHOOL SOFTWARE SOLUTIONS 6,342.62
TRACTOR SUPPLY CO. 950.54
TRANSPORTATION ACCESSORIES 1,332.17
TRAVELERS CL REMITTANCE CENTER 137,149.00
TREASURE BAY, INC. 2,856.87
TRICKETT HARDWARE, INC. 702.68
TRIGGER MEMORY CO, LLC. 1,198.27
TSA CONSULTING GROUP, INC 4,312.12
TUCKER, TAMMY 1,085.57
TYGART VALLEY HOMESTEAD ASSOC. 2,736.00
TYGART VALLEY MIDDLE/HIGH 13,400.00
TYGARTS VALLEY SANITATION 26,827.74
TYGARTS VALLEY TRANSFER, INC. 1,221.78
U S POSTAL SERVICE 25,500.00
ULINE, INC. 3,265.31
UMB BANK NA 179,333.33
UNIFIRST CORPORATION 13,052.31
UNITED BANKCARD CENTER 3,108.37
UNITED DAIRY, INC. 108,983.67
UNITED LABORATORIES 9,074.88
UNITED PARCEL SERVICE 2,000.00
UNITED REFRIGERATION, INC. 3,449.31
UPSHUR COUNTY SCHOOLS 2,871.62
US BANK 27,474.86
US MARKERBOARD 954.06
USI INSURANCE SERVICES, LLC 2,024.22
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 935.00
VALLEY STEEL SERVICE, INC. 7,453.79
VAN SANT ENTERPRISES, INC. 17,797.90
VANCE ENTERPRISES, LLC 3,132.23
VANDEVENDER, MELISSA 1,273.68
VARNER CONSTRUCTION, LLC. 11,300.00
VERTICAL TRANSPORT CONSULTING 1,045.20
VIRCO, INC. 5,711.44
VISUALZ 782.68
WAL-MART STORES, INC. 23,971.83
WALTERS, WILLIAM 2,759.94
WAMSLEY, STEVE 708.54
WARES DEALER STORES 1,389.87
WASHINGTON NATIONAL INSURANCE 39,372.52
WEEBLY, INC. 2,211.69
WENDLING’S FOOD SERVICE 44,056.72
WESTERN PSYCHOLOGICAL SERVICES 346.50
WESTERN STEER OF ELKINS INC. 882.40
WHOLESALE TIRE, INC. 4,111.52
WILLIAMSON SHRIVER ARCHITECTS, 80,912.72
WOMELSDORFF, TOWN OF 2,595.47
WONDER & GROW:MINDFUL NATURE 300.00
WORLDWIDE INTERACTIVE NETWORK, 2,500.00
WV ASSOCIATION OF 377.63
WV BOARD OF RISK & INS. MGMT. 181,844.00
WV BUREAU OF EMPLOYMENT PROG. 58,566.62
WV CONSOL PUBL RETIREMENT 1,390,592.01
WV DEPT OF AGRICULTURE 29,693.88
WV DEPT OF HEALTH & HUMAN 2,157.90
WV DEPT OF HIGHWAYS 12,133.38
WV DEPT. OF TRANSPORTATION 420.00
WV DIVISION OF ENVIRONMENTAL 586.50
WV DIVISION OF LABOR 360.00
WV NET 2,700.00
WV OFFICE OF THE ADJUTANT GEN. 6,936.44
WV PROFESSIONAL EDUCATORS 3,321.61
WV PUBLIC EMPLOYEES INSURANCE 1,110,141.62
WV SCHOOL BOARDS ASSOCIATION 14,948.00
WV SCHOOL SERVICE PERSONNEL 14,895.90
WV SIGNAL & LIGHT,INC 450.00
WV STATE AUDITOR’S OFFICE 991.00
WV STATE POLICE 330.00
WV SUPREME COURT OF APPEALS 73,862.58
WV TEACHERS DEFINED BENEFIT 152,375.94
WV TEACHERS DEFINED CONTRIBUTN 81,656.73
WV-MOUNTAINEER FLEXIBLE 161,548.88
WVAEMSP 2,470.30
WVASA 2,665.00
WVASBO 300.00
WVDE 75,150.00
WVEA 29,537.28
WVESPA 1,191.68
YOUTH LIGHT, INC. 363.62
ZONES INC. 101,188.48
1863 CATERING 3,800.00
95 PERCENT GROUP 6,454.80
FERPA 1,730.39
Amounts Less Than $250.00 $11,262.84
Total Paid to Vendors $14,620,797.38
Total Salaries $24,557,316.26
Non Cash Accruals and Other $7,946,859.36
Total Expenditures $47,124,973.00
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