RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF NET POSITION
June 30, 2021
Primary Government Component Units
Governmental Development Emergency
Activities Authority Squad
ASSETS
Current assets:
Cash and cash equivalents $11,900,335 $543,881 $1,883,426
Receivables:
Taxes 281,982 – – – –
Accounts 10,001 25,124 489,518
Lease – – 5,739,848 – –
Randolph works program – – 5,570 – –
AHF admin fee – – 627,000 – –
AHF -RCDA – – 435,417 – –
Other current assets – – 638,720 – –
Prepaid expenses – – – – 49,600
Total current assets 12,192,318 8,015,560 2,422,544
Restricted assets:
Capital assets: – – 2,828,545 – –
Nondepreciable:
Land 639,633 – – – –
Depreciable:
Buildings 12,972,190 – – 1,039,033
Improvements 1,171,780 – – – –
Machinery and equipment 11,566,729 – – 2,408,140
Less: accumulated depreciation (9,622,054) – – (1,525,223)
Total assets 28,920,596 10,844,105 4,344,494
DEFERRED OUTFLOWS
Pension deferred outflows for the Emergency Squad – – – – 313,024
Differences between projected and actual investment earnings 376,745 – – – –
Changes in employer proportion and differences between
contributions and proportionate share of contributions 145,018 – – – –
Differences between expected and actual experience 229,474 – – – –
Employer contributions subsequent to measurement date 507,245 – – – –
Excess tax refunds due 228,682 – – – –
Total deferred outflows of resources 1,487,164 – – 313,024
LIABILITIES
Current liabilities payable from current assets:
Accounts payable 71,184 275 41,846
Payroll payable 133,584 – – 61,243
Other current liabilities – – 260,367 – –
Deferred revenues – – 624,000 – –
Unearned revenue – – 1,321,555 – –
Noncurrent liabilities:
Bonds payable – due within one year 75,478 – – – –
Bonds payable – due in more than one year 3,521,868 – – – –
Leases payable – due within one year 23,088 50 12,760
Leases payable – due in more than one year 56,094 – – – –
Notes payable – – 4,547,316 43,726
Tax refunds liability 228,682 – – – –
Net OPEB liability 371,620 – – 478,345
Compensated absences payable233,628- -113,736
Net pension liability1,295,451- -237,316
Total liabilities6,010,6776,753,563988,97
DEFERRED INFLOWS
Pension and OPEB deferred inflows for the Emergency Squad – – – – 480,819
Differences between projected and actual investment earnings – – – – – –
Difference in assumptions 893,438 – – – –
Differences between expected and actual experience 315,349 – – – –
Changes in employer proportion and differences between
contributions and proportionate share of contributions 117,219 – – – –
Total deferred inflows of resources 1,326,006 – – 480,819
NET POSITION
Net investment in capital assets 13,051,750 – – 1,865,464
Unrestricted 10,019,327 4,090,542 1,322,263
Total net position $23,071,077 $4,090,54 2$3,187,727
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2021
Net (Expense) Revenues and
Program Revenues Changes in Net Position
Charges Operating Capital Primary Government Component Units
for Grants and Grants and Governmental Development Emergency
Expenses Services Contributions Contributions Activities Authority Squad
Functions / Programs
Primary government:
Governmental activities:
General government $8,178,314 $1,801,632 $3,967,193 $- – $(2,409,489)
Public safety 4,557,711 – – 1,834 – – (4,555,877)
Health and sanitation 62,649 – – – – – – (62,649)
Culture and recreation 380,590 – – – – – – (380,590)
Social services 117,212 – – – – – – (117,212)
Total governmental activities 13,296,476 1,801,632 3,969,027 – – (7,525,817)
Total primary government $13,296,476 $1,801,632 $3,969,027 $- – (7,525,817)
Component units:
Development Authority 666,238 – – 198,340 – – – – $( 467,898) $- –
Emergency Squad 3,117,855 2,803,701 2,077,505 – – – – – – 1,763,351
Total component units $3,784,093 $2,803,701 $2,275,845 $- – $- – (467,898) $1,763,351
General revenues:
Ad valorem property taxes 6,680,032 – – – –
Other taxes 720,697 – – 9,764
Coal severance tax 118,045 – – – –
Licenses and permits 17,644 – – – –
Intergovernmental:
Local 8,007 91,000 111,878
Interest 28,601 – – 1,835
Reimbursement 3,064,895 – – – –
Gain on sale of capital assets 8,760 – – – –
Rental income – – 207,397 – –
Miscellaneous 1,000,912 209,329 19,856
Total general revenues 11,647,593 507,726 143,333
Change in net position 4,121,776 39,828 1,906,684
Net position 18,949,301 4,050,714 1,281,043
Net position – ending $23,071,077 $4,090,542 $3,187,727
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2021
Coal Other Nonmajor Total
Severance American Governmental Governmental
General Tax Rescue Plan Funds Funds
ASSETS
Assets:
Current:
Cash and cash equivalents $5,800,345 $351,962 $2,787,899 $2,960,129 $11,900,335
Receivables:Taxes 281,982 – – – – – – 281,982
Accounts 7,778 2,223 – – – – 10,001
Due from:
Other funds – – – – – – 122 122
Total assets $6,090,105 $354,185 $2,787,899 $2,960,251 $12,192,440
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 47,562 – – – – 23,622 71,184
Payroll payable 98,801 – – – – 34,783 133,584
Due to:
Other funds 122 – – – – – – 122
Total liabilities 146,485 – – – – 58,405 204,890
Deferred Inflows:
Unavailable revenue – taxes 195,418 – – – – – – 195,418
Total deferred inflows of resources 195,418 – – – – – – 195,418
Fund balances:
Restricted – – – – 2,787,899 2,901,846 5,689,745
Committed 1,641,812 – – – – – – 1,641,812
Assigned – – 354,185 – – – – 354,185
Unassigned 4,106,390 – – – – – – 4,106,390
Total fund balances 5,748,202 354,185 2,787,899 2,901,846 11,792,132
Total liabilities, deferred inflows and fund balances $6,090,105 $354,185 $2,787,899 $2,960,251 $12,192,440
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
June 30, 2021
Total fund balances on the governmental fund’s balance sheet $11,792,132
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 are therefore
not reported in the funds. (Note III-C) 16,728,278
Certain revenues are not available to fund current year expenditures and therefore are
deferred in the funds. (Note III-B) 195,418
Deferred inflows and outflows related to pension and OPEB activity are not required
to be reported in the funds but are required to be reported at the government-wide level
(Notes V and VI):
Deferred outflow (inflow) – Changes in employer portion and differences between contributions
and proportionate share of expense 27,799
Deferred outflow – Employer contributions after measurement date 507,245
Deferred inflow – Differences between projected and actual investment earnings 376,745
Deferred outflow (inflow) – Differences between expected and actual experience. (85,875)
Deferred outflow (inflow) – Differences in assumptions. (893,438)
Deferred outflow (inflow) – Excess tax refunds due 228,682
Long-term liabilities are not due and payable in the current period and therefore are not
reported in the funds. (Note III-F) (5,805,909)
Net position of governmental activities $23,071,077
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES –
GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2021
Coal Other Nonmajor Total
Severance American Governmental Governmental
General Tax Rescue Plan Funds Funds
REVENUES
Taxes:
Ad valorem property taxes $6,674,872 $- – $- – $- -$6,674,872
Other taxes 622,432 – – – – 133,274 755,706
Coal severance tax – – 118,045 – – – – 118,045
Licenses and permits – – – – – – 17,644 17,644
Intergovernmental:
Federal 967,980 – – 2,786,834 53,036 3,807,850
State 83,474 – – – – 122,657 206,131
Local 8,007 – – – – – – 8,007
Charges for services 393,031 – – – – 1,032,216 1,425,247
Fines and forfeits 99 – – – – 462,886 462,985
Interest and investment earnings 14,503 720 65 13,313 28,601
Reimbursements and refunds 3,064,834 – – – – 61 3,064,895
Miscellaneous 136,558 – – – – 864,354 1,000,912
Total revenues 11,965,790 118,765 2,786,899 2,699,441 17,570,895
EXPENDITURES
Current:
General government 6,649,503 15,385 – – 1,386,572 8,051,460
Public safety 2,871,059 – – – – 1,431,462 4,302,521
Health and sanitation 60,523 – – – – – – 60,523
Culture and recreation 379,350 – – – – – – 379,350
Social services 91,000 – – – – – – 91,000
Total expenditures 10,051,435 15,385 – – 2,818,034 12,884,854
Excess (deficiency) of revenues over expenditures 1,914,355 103,380 2,786,899 (118,593) 4,686,041
OTHER FINANCING SOURCES (USES)
Transfers in – – – – 1,000 190,500 191,500
Transfers (out) (191,500) – – – – – – (191,500)
Proceeds from the sale of assets – – – – – – 8,760 8,760
Capital leases 16,029 – – – – – – 16,029
Total other financing sources (uses) ( 175,471) – – 1,000 199,260 24,789
Net change in fund balances 1,738,884 103,380 2,787,899 80,667 4,710,830
Fund balances – beginning 4,009,318 250,805 – – 2,821,179 7,081,302
Fund balances – ending $5,748,202 $354,185 $2,787,899 $2,901,846 $11,792,132
The notes to the financial statements are an integral part of this statement.
RANDOLPH 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, 2021
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances – total governmental funds $4,710,830
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 during the fiscal year. (Note III-C) 29,689
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 III-C). (1,049,716)
Revenues in the statement of activities that do not provide current financial resources are not reported as
revenues in the funds. This is the difference between prior and current year deferred revenues. (161,403)
Prior year deferred revenues: 356,821
Current year deferred revenues: 195,418
Certain pension and OPEB expenses in the statement of activities are recognized on the accrual basis of
accounting in accordance with GASB 68. (Notes V and VI)
Amount of pension and OPEB expenditures at fund modified accrual level: 507,245
Amount of pension and OPEB expenses recognized at government-wide level: 7,675
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 current 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 III-F) (16,029)
Some expenses reported in the statement of activities do not require the use of current financial resources
and, therefore, are not reported as expenditures in governmental funds. (Note III-F) 93,485
Change in net position of governmental activities 4,121,776
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
June 30, 2021
Custodial
Funds
ASSETS
Cash $1,731,366
Total cash 1,731,366
Receivables:
Taxes 479,630
Total receivables 479,630
Total assets 2,210,996
NET POSITION
Restricted for:
Other governments $2,210,997
The notes to the financial statements are an integral part of this statement.
Randolph County Commission 2020/2021 Vendors Amount
Appalachian Animal Hospital $54.50
Adobe $177.36
ADT Security Services $1,951.46
Committee on Aging $56,915.78
Air Delights $105.75
AJ-Allegheny Systems LLC $850.00
Albright’s Supply Co, INC $849.72
Allegheny Excavating $41,275.00
Allegheny Regional Family $2,000.00
Allegheny Veterinary Service $57.70
Amazon $4,725.51
Citizens Bank of WV $2,230.48
American Camp Association $109.00
Alcohol Monitoring System $6,053.57
Anytime Trucking LLC $235.45
APCO International Inc $1,413.00
Appalachian Community Health Center $18,000.00
Apple, Inc $3,662.00
Aqua Filter Fresh Inc $1,676.80
Appalachian Signals and Signs $900.00
AT&T Mobility $13,005.63
Atlas Phones $109.95
Attenti US, Inc $6,364.80
Automedic $2,765.02
Autotronix WV $6,752.08
AutoZone $ 173.64
Avenu Insights & Analytic $15,551.88
Association of WV Assessors $975.00
Axon Enterprise Inc $ 14,899.93
A 1 Concrete LLC $1,815.94
A2 Hosting $276.78
Backflow Prevention Plus $390.00
Anita Barrick $184.80
Bates Carpet & Furniture $8,326.33
Charles H Bell $11,000.00
Bennigan’s $82.85
Best Western $853.66
Betty’s Boots $1,689.12
Beverly Volunteer Fire Dept $50,000.00
Beverly Heritage Center $46,477.51
Town of Beverly $2,138.94
Biser’s Radio Service $3,637.34
Blue360 Media $1,498.11
Jennifer Boyle $1,757.00
Bradley Creek Rest $109.55
Brewer & Company of WV $300.00
Brinsea Products $1,159.98
Builders Group, Inc $1,510.71
Busch, Zurbuch & Thompson $1,048.00
Call One, Inc $7,076.00
Callyo 2009 Corp $2,990.00
Canaan Valley Resort $533.05
Canva Pty LTD $142.45
Carahsoft Technology Corp $3,510.00
Jody Carpenter $363.31
Ethan Carr $126.80
Casto & Harris Inc $34,940.79
Casto Technical Services $117,601.39
County Commissioners Association of WV $3,550.00
Cellebrite $3,700.00
Chamber of Commerce $3,500.00
Champion Industries $2,331.29
Aaron Channell $507.20
Sondra Channell $70.47
The Chapman Printing Co $65.73
Child Advocacy $3,787.42
Cinta’s $5,868.40
Citizens Bank of WV – Payroll Taxes $1,125,504.65
Citynet LLC $17,343.40
CJ’s Concrete & Construction $15,201.00
Clayman & Associates PLLC $1,100.00
CleanFreak.com $53.17
Coalton Volunteer Fire Department $50,000.00
Brice Cogar $253.60
Colonial Court Service $10,678.51
Compiled Technologies $17,943.66
Jackie Cook $52.00
Cooper Asphalt, Inc $23,353.00
Country Roads Transit $15,000.00
RCB Corridor H Highway Authority $5,000.00
Computer Projects of IL $1,620.00
Creative Forms & Concepts $338.24
Cricket Wireless $1,419.00
Unified Solutions LLC $17,977.50
Cuptane LP Gas Co Inc $751.34
Custom Paving & Sealing $2,450.00
Davis Electical $1,016.45
Davis Trust Company $29,440.00
Davis Memorial Hospital $228.40
Dawson’s Towing $275.00
The Delmonte Market $4,937.50
Deluxe $243.49
Elkins Depot Welcome Center $108,811.89
The Digital Soup, LLC $23,623.37
Depiero Simmons McGinley $4,960.00
Dish $376.49
Display 2Go $ 60.80
Dollar General $153.05
Downtown Detailing $338.35
Dry Fork Recreation $1,750.00
Linda Dudley $300.00
Dunham’s $66.74
Michael Dyer $2,536.00
Ehrlich $8,171.00
EHS Annual Graduation $2,000.00
84 Lumber $915.38
Electronic Speciality Co $802.12
Elite Police Concepts $800.00
Elkins Baaseball $4,500.00
Elkins Babe Ruth $165.00
Elkins Chrysler Dodge Jeep $76.95
Elkiins Rand Co Chamber of Commerce $10,000.00
Elkins Distrbuting Inc $916.00
Elkins Randolph Co Library $35,500.00
City of Elkins $18,495.84
City of Elkins $2,217.35
Elkins Lodge No 108 AF&M $5,500.00
Elkins Parks & Recreation $24,000.00
Elkins Main Street $25,000.00
Elkins Mat Club $500.00
Elkins Fordland Inc $18,835.69
E L Robinson Engineering $10,000.00
Citizens Bank of WV $18,085.00
EMP Solutions, Inc $18,050.00
Engineer Supply $51.24
Brandy English $9,350.00
Enterprise FM Trust $18,200.81
Epsilon Sigma Phi $60.00
Ereplacement Parts.com $171.47
ESRI Environmental System $4,050.00
Election Systems $310,005.75
Everbridge, Inc $6,180.00
Excel Promotional Product $336.50
FEDEX $209.27
Ferguson/Wolseley Ind $147.76
Hannah Fincham $385.39
Fisher Auto Parts, Inc $78.25
Fraternal Order of Police $1,000.00
Forbes Copper Works, LLC $100,000.00
Frontier $94,595.58
Galls, LLC $3,991.07
General Rental $2,415.98
Global Science Technology $68,369.77
Glotfelty Interprises Inc $4,563.46
Goff Appraisals $9,315.00
Erin Golden $172.20
WW Grainger $1,196.32
Grammary Inc $59.95
Graham-Simon Plumbing $4,005.53
Citizens Bank of WV – Guardian Ins $36,002.45
Guttman Energy, Inc $43,233.96
Handcuff Warehouse $523.20
Harman Little Panthers $500.00
Harman Volunteer Fire Department $50,000.00
Hart Office Solutions $4,629.35
Helvetia Public Library $11,500.00
Fred C Hess, CPA, PLLC $5,500.00
Tammy Hinzman $75.90
Hobart Sales & Service $379.64
Holiday Inn $650.00
Erin E Hollen $3,290.00
Home Depot $1,039.92
Hopes & Dreams $42,334.11
Mark Howell $103.79
Thomas B Hoxie $186.30
Hrdirect $479.94
Huttonsville-Mill Creek Volunteer Fire Dept $50,000.00
Illume Media Group $8,700.00
In-Synch Systems, LLC $7,828.50
Elkins Inter Mountain Co $38,750.59
Intuit*Payroll $601.02
Stacy Isabell $459.50
J D Power $978.00
JH consulting, LLC $300.00
JMB Sales & Service $240.00
Joey’s Bike Shop $321.94
John Deere Financial $1,574.99
Kaiser’s Coffee & Candy $443.40
Ketch-All Co $113.70
Knight Consulting Service $620.00
Tyler Knotts $180.00
Kroger $364.59
KTS Law Enforcement Training $300.00
Rich Kuhn $274.60
Seth Kyle $253.60
L & L Upholestry $3,365.38
Raymond K Lamora III $212.52
Landmark Forestry LLC $16,530.00
Law Enforcement Systems $346.00
Lawman Supply Company $2,500.00
Lawmen Supply Company $19,815.00
Leading Creek Volunteer Fire Department $50,000.00
Leaf $14,956.37
Matthew Bender & Co $3,465.00
Liberty Mutual Insurance $1,813.75
Lighting by Jared $517.28
Logmeininc.com $100.00
Lowes Home Centers Inc $80.48
M&D Properties $900.00
Maintenance & Security $85.00
Mako Medical Laboratories $19,375.00
Mallimar, Inc $24,298.92
Lance Marcum $50.00
Marshall & Swift $371.95
J T Martin Company $736.06
Mas Modern Marketing $523.24
Masterpiece, Inc $10,841.60
McClain Printing $401.80
Charles McKay $147.76
Meals on Wheels $5,000.00
Mi-Tec Computer $50.88
Micrologic, Inc $1,429.54
Microsoft $105.99
Middletown Tractor Sales $473.68
Midland PSD $1,119.91
Midway USA $90.58
Mirion Technologies Inc $523.32
Mon Power $124,261.09
Town of Montrose $1,500.00
Gladys Moore $72.35
Morgan Electrical $2,700.00
Mountaineer Mart $71.04
Mountaineer Generator $10,613.95
Mountaineer $14,103.25
Mountain Region Drug $3,500.00
Mountain State Forest Festival $5,000.00
Mountain Arts District $1,500.00
Mountaineer Custom Cartr $1,090.00
Mountaineer Gas Co $29,110.18
Mountain State Law $3,500.00
Mountain View Equipment $124.90
National Association of 4-H $250.00
Natinal Extension Association $175.00
National Registry EMT $80.00
National Pen Co, LLC $318.11
National Business Furniture $807.30
Naylor’s Ace Hardware $1,117.43
Nearpod $120.00
Nelson Mullins Riley $17,338.13
WWW.Newegg.com $449.40
Newlon’s International $2,957.76
Norton Harding Jimtown $5,000.00
Notepage $395.00
National Products Inc $54.08
Daniel O’Brien $250.00
Office Products $13,196.20
Ogden Pressure Washing $5,050.00
Wilson Lodge at Oglebay $2,070.00
Omega Tactical Concepts $5,870.00
OSU Extension Publication $66.35
Our Town Inc $5,000.00
Pack n Ship $65.97
Paper Mart $216.60
Paypal $345.98
Daniel Pennington $380.40
Peter Pan Dry Cleaners $824.65
Petty Cash $10,000.00
Admore, Inc $1,345.61
Pickens Volunteer Fire Department $50,000.00
Zachary Pingley $253.30
Pioneer Memorial Library $11,500.00
Pitney Bowes Inc $9,047.79
PlasticPlace $1,342.99
Polino Contraction $10,385.02
Posson Family Trust $5,000.00
Qualification Targets $385.91
Paul B Quarles $660.00
Intuit*Quickbooks $640.24
Quill Corporation $78,111.35
Rackspace $774.02
Elkins Randolph Airport Authority $87,500.00
Randolph County Board of Education $1,408.07
Randolph County Childrens Advocacy $18,000.00
Randolph County Ambulance Authority $1,845,105.34
Randolph Elkins Health Department $57,359.24
Randolph County Humane Society $80,000.00
Randolph County Recreation Board $22,209.00
Randolph County Deputy $12,500.00
Randolph County Development Authority $72,500.00
Randolph county Housing Authority $16,041.41
Randoloph County Special Olympics $2,500.00
Reconnect Inc $9,746.57
Redwood Biotech $13,439.90
Redwood Toxicology $51,450.00
Region VII Planning & Development $33,816.00
WV Regional Jail $1,150,714.25
Reliable Roofing Co Inc $3,116.00
Pitney Reserve Account $53,900.00
Citizens Bank of WV – RHBT $158,560.00
Rich Mountian Surveying $600.00
A Rifkin Co $168.50
George M Riggleman $222.18
Philip Riggleman $1,165.28
Robertson Heating Supply $867.83
E L Robinson Engineering $6,300.00
Rob’s Custom Graphics $1,890.00
Rob’s Tinting/Detailing $80.00
Carlos Rolenson $57.20
Peggy Young Ross $12,710.09
Roy’s RV SuperCenter $1,030.87
Russell Memorial Public Library $11,500.00
Sam’s Club 8189 $199.00
Saul Mineroff Electronics $2,045.00
Mark Scott $484.89
Chris See $133.21
Seneca Designs $2,946.85
Bradley Sharp $9,141.30
Sheepman Supply Co $212.55
Sheetz $67.92
Ben Shepler $342.27
Sherwin Williams Co $1,263.07
Shoe Show $79.49
Matthew Shreve $2,200.00
Sheriff of Randolph County $500.00
Sheriff of Randolph County Dog Warden $25,000.00
Sheriff of Randolph County General County $156,172.53
Sheriff of Randolph County VOCA $54,500.71
Sheriff of Randolph County CC151 $145,949.21
Sheriff of Randolph County 206 $25,000.00
Sheriff of Randolph County 911 $135,000.00
Sirchie Acquisition LLC $599.02
Sis Clothespin $100.20
Keith Skeen $151.20
Software Systems Inc $62,613.12
Sonny’s Carpet $4,382.40
Spilman Thomas & Battle $7,500.00
Springhill Suites $192.00
Jeffery Starcher $200.00
Stonewall Resort $1,306.05
Stratton Hats $1,089.53
Stuart Strong $60,852.50
Valley Point Subway $78.70
Elkins Subway $148.44
Suddenlink Communications $4,177.46
Sunrise Sanitation $82,796.50
Superior Environmental $8,925.00
Supplyhouse $338.01
Suttle & Stalnaker, CPA $97,925.00
Richard Swisher $1,521.60
Talbott Glass $1,830.12
Bryan Talkington $1,268.00
Tamco Capital Corporation $12,862.29
Tap Series Training $69.85
Tucker Community Foundation $12,500.00
Harry Teare $450.00
Dave Teter $2,333.22
Melissa Teter $72.01
Thyssenkrupp Elevator Corp $9,600.09
Tinchers Wrecker Service $450.00
TJ’s Sports Garden $78.47
Tomahawk Live Trap Co $58.22
Toshiba Financial Service $5,571.79
Townline Poultry Farm $57.00
Tractor Supply $1,285.25
Trans Union Risk & $397.38
Trickett Hardware $178.63
Tygart Valley Volunteer Fire Department $50,000.00
Tygart Valley Lions Club $2,000.00
Tygarts Valley Sanitation $3,624.04
Tygart Valley Transfer $810.35
Tygart Valley Youth Football $500.00
Uline $1,686.67
USDA Forest Service $590.59
US Federal Contractor $599.00
United States Postal Service $293.65
Tracey Valach $134.49
Valley Business Systems $122.84
Valley Head Volunteer Fire Department $50,000.00
Valley Head Public Library $11,600.00
Vance Outdoors, Inc. dba $2,275.00
Vandevander & Nypl, CPAs $4,500.00
David VanMeter $1,287.80
Varner Construction LLC $6,861.00
Vertical Transport $782.40
Vista Print $186.37
Vitality Medical $3,108.25
Cecil I Walker Machinery $1,436.52
Walmart $4,200.48
Wendling’s Food Service $3,750.66
Wesco $679.16
Wheelers Sporting Goods $52.01
Whitmer Volunteer Fire Department $50,000.00
Wilson Lodge Food Service $201.21
Wilson Quality Millwork $6,410.47
Shari Lynn Wince $11,290.00
Brenda Wiseman $195.99
Woodford Oil Co Inc $304.50
Wright Leather $75.00
WV Association of County Clerks $600.00
WV Association of Circuit Clerks $750.00
WV Association of Counties $5,985.00
WV Auditor $36,650.00
WV Correctional Industry $2,869.80
WV Corp $185,316.00
Citizens Bank of WV $18,194.30
Citizens Bank of WV DSRS $136,857.47
WV Division of Labor $270.00
WV Extension Association $114.00
WV Emergency Management $175.00
WV Enhanced 911 Council $328.50
WV Interactive LLC $440.00
WV Public Employees Insurance Association $807,145.40
WV Public Employees Retirement System $400,881.25
WV State Tax Department $33,780.17
WV Secretary of State $202.66
WV Sheriff’s Association $2,000.00
WV State Auditor $15,780.00
WV State Bar $1,250.00
WV State Tax Department $142,462.84
WV State Treasury $790.00
West Virginia University $30,962.50
WVU Extension Service $31,532.50
Xerox Corporation NC $1,045.52
YMCA $17,000.00
Phyllis Yokum $339.36
10-42 Tactical LLC $5,832.60
4 Imprint $1,746.94
8×8 $110.57
84 Lumber $5,648.78
Martha Adams $200.00
Charles Anderson $244.00
Denver Arbogast $200.00
Wanda Bladucci $200.00
Betty Beall $200.00
Donetta Bird $200.00
Bryon Boltz $200.00
Mary Boltz $220.00
Peggy Bonner $200.00
David Bower $200.00
Kathy Broughton $200.00
Patty Calain $205.00
Paul Carver $217.00
Charles L Chandler II $200.00
Audra Claypoole $200.00
Donald Coberly $200.00
Rhonda Coffman $200.00
Diana Cooper $200.00
Dwight Wayne Cooper $205.00
Terry Cooper $200.00
Marlene Corbin $205.00
Tina Corcoran $205.00
George T Coussoule $205.00
Jennifer Cox $200.00
Angela Cunningham $211.00
Maxine Cunningham $205.00
Sarah Cunningham $200.00
J Marvella Currence $230.00
Steve Currence $205.00
Lana England $200.00
Larry Ferguson $200.00
Olivia Ferguson $205.00
Shawn Ferguson $500.00
Delores Louk Fincham $205.00
Wini Fink $205.00
William Fisher $200.00
Thomas B Flanagan $200.00
Bradley Fluharty $210.50
Donna Fluharty $205.00
Patty Fordyce $200.00
Nanci Bross Fregonara $200.00
Jamie Gannon $200.00
Jeff Goodman $200.00
Helen Gordon $200.00
Garrett Graham $205.00
Lucy Graham $200.00
David L Hamrick $200.00
Linda Hamrick $205.00
Dorothy Harlan $200.00
Martha Hart $222.00
Glenda Helmick $241.00
Tessa Henry $215.00
Carolyn Higgins $237.50
Tina Hill $200.00
Jennifer Hohl $200.00
Brenda G House $200.00
Mike House $249.00
Jo Ellen Howell $200.00
Debra Isner $215.50
Phil Isner $210.00
Patricia Annette Jordan $212.50
Sandra Judy $200.00
Canda Kisamore $205.00
Amanda Kyle $200.00
Jennifer Kyle $205.00
Jon Lambert $200.00
Tara Lane $205.00
June Larkin $200.00
Louise Leach $200.00
Jeanette Lewis $230.00
Donna Long $205.00
Danny Loudin $224.00
Karla Mahanes $800.00
Shawn Mahanes $200.00
Clark Martin $200.00
Louise McAtee $200.00
Linda L McCauley $200.00
Lisa McCauley $200.00
Carolyn Meade $200.00
David Messer $205.00
Nancy Messer $216.00
Skye Miller $200.00
Cathy Moore $200.00
James P Morgan Jr $298.00
Joni Mullenax $200.00
Roger Neely $200.00
Kevin Nicholas $200.00
Barbara Pennington $200.00
Beverly Petrice $200.00
Connie M Pingley $211.00
Wanda M Pingley $211.50
Kitty Poling $200.00
Dotty Primavero $200.00
Denver Pritt $200.00
Connie Pritt $205.00
Elizabeth Proudfoot $217.00
Lynn Proudfoot $200.00
Randolph County Community Arts $100.00
Kimberly Renick $200.00
Michelle Rhodes $205.00
Todd Rhodes $200.00
Mary Richards $200.00
Sarah Riggleman $200.00
Sharon Rollins $205.00
Patricia Rossi $500.00
Gayle Scott $200.00
Robert Hayes Shelton $217.50
Ellen Shepherd $200.00
Mark Smith $800.00
Sheila Simmons $200.00
Robin Sinor $200.00
Billie C Sipes $253.50
Jeffrey Skidmore $150.00
Cathy Slawter $261.00
Linda Smith $200.00
Luwana Smith $200.00
Mark Smith $600.00
Tamela Smith $200.00
Jerri Snyder $200.00
Dorothy Spessert $200.00
Harley Spicer $210.00
Justin Stanley $200.00
Ryan Stanley $800.00
Emma Lou Teets $200.00
Karen Tenney $200.00
Susan Toney $200.00
Christy Triplett $200.00
Traci Turner $205.00
Barbara Louise Tyre $400.00
Edward Tyre $205.00
Merry Lou Vance $205.00
Jacob Ward $200.00
Sarah Ware $200.00
Moriah Warner $200.00
William Warner $200.00
Dorothy I Weese $200.00
Herman Weese $200.00
Deborah Wegman $200.00
Sara Weiford $200.00
Teresa Weiford $215.00
Michael White $200.00
Sheena White $200.00
Judy White $200.00
Pamela White $270.00
Angela Wickline $200.00
Barbara Worden $200.00
Jo Ann Yeager $200.00
Mary Louise Yokum $200.00
Roger Zirkle $239.00
Elkins First Church of Christ $100.00
Huttonsville Community Center $100.00
Beverly Fire Hall $100.00
Randolph County Senior Center $100.00
Leading Creek Volunteer Fire Department $100.00
Whitmer Volunteer Fire Department $100.00
Tygart Valley Volunteer Fire Department $100.00
Bowden Family Worship $100.00
STATE OF WEST VIRGINIA
RANDOLPH COUNTY COMMISSION CLERK’S OFFICE
We, the undersigned of the County Commission of Randolph County, do hereby certify that the foregoing itemized statements of the several funds of said County are true and correct to the best of our knowledge and belief, and that the orders as listed and following for each of the several funds is a true copy of all the orders passed upon and allowed by said Commission from July 1, 2020 and ending June 30, 2021, both dates inclusive.
Given under our hand this 17th day of September, 2021
David Kesling, Member
Christopher See, Member
Mark Scott, Member
ATTEST: Brenda Wiseman, Randolph County Clerk
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