ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2022
RANDOLPH COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVENTMENTAL FUNDS
General Special
Current Special Revenue Special Revenue Debt Permanent Capital
Expense Revenue School Activity Federal Stimulus Service Improvement Projects Total
Fund Fund Fund Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash
equivalents $3,796,258 $2,065,230 $1,437,189 $- $140,180 750,000 $2,181,802 $10,370,659
Investments – – – – – – – –
Prepaid expenses 68,208 – – – – – – 68,208
Taxes receivable, net 621,463 – – – – – – 621,463
Food service receivable, net – 199,425 – – – – – 199,425
Deposits 543,228 – – – – – – 543,228
Other receivables (Ret Forfeiture) 36,839 – – – – – – 36,839
Due from other governments:
State aid receivable – 21,441 – – – – – 21,441
PEIA allocation receivable 322,778 129,986 – 28,060 – – – 480,824
Reimbursements receivable 16,825 1,383,961 – 2,358,059 – – – 3,758,845
Due from other funds 2,112,383 – – – – – – 2,112,383
Deferred outflows:
Deferred outflows – – – – – – – –
Total assets and
deferred ouflow $7,517,982 $3,800,043 $1,437,189 $2,386,119 $140,180 $750,000 $2,181,802 $18,213,315
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,448,771 $583,434 $- $125,943 $- $- $- $2,158,148
PEIA premiums payable 701,808 282,625 – 61,010 – – – 1,045,443
Other liabilities – – – – – – – –
Accounts payable 127,345 12,226 – 58,726 – – 462,381 660,678
OPEB liability – – – – – – – –
Unearned revenue – – – – – – – –
Due to other funds – – – 2,112,383 – – – 2,112,383
Deferred inflows:
Deferred inflows 514,218 199,308 – – – – – 713,526
Total liabilities and
deferred inflows 2,792,142 1,077,593 – 2,358,062 – – 462,381 6,690,178
Fund Balances:
Nonspendable 105,047 – – – – – – 105,047
Restricted – 2,722,450 1,437,189 28,057 140,180 750,000 1,719,421 6,797,297
Committed – – – – – – – –
Assigned 673,890 – – – – – – 673,890
Unassigned 3,946,903 – – – – – – 3,946,903
Total fund balances 4,725,840 2,722,450 1,437,189 28,057 140,180 750,000 1,719,421 11,523,137
TOTAL LIABILITIES, DEFERRED
INFLOWS AND
FUND BALANCES $7,517,982 $3,800,043 $1,437,189 $2,386,119 $140,180 $750,000 $2,181,802 $18,213,315
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – GOVERNMENTAL FUNDS
General Special
Current Special Revenue Special Revenue Debt Permanent Capital
Expense Revenue School Activity Federal Stimulus Service Improvement Projects Total
Fund Fund Fund Fund Fund Fund Fund Governmental
Revenues:
Property taxes $8,591,237 $- $- $- $- $- $- $8,591,237
Other Local sources 219,907 38,720 880,238 – 62 – – 1,138,927
State sources 27,019,452 1,757,889 – 28,060 – – 178,497 28,983,898
Federal sources 551,456 6,440,041 – 6,644,35 – – – 13,635,855
Miscellaneous sources – – – – – – – –
Total revenues 36,382,052 8,236,650 880,238 6,672,418 62 – 178,497 52,349,917
Expenditures:
Instruction 20,104,238 2,436,123 786,039 3,440,880 – – – 26,767,280
Supporting services:
Students 1,892,171 291,789 – 413,033 – – – 2,596,993
Instructional staff 353,193 2,068,653 47,896 1,441,886 – – – 3,911,628
Central administration 611,669 473,698 – 9,684 – – – 1,095,051
School administration 2,618,275 1,747 – 2,972 – – – 2,622,994
Business 449,877 34,638 – 110,756 – – – 595,271
Operation and maintenance
of facilities 4,426,800 36,686 – 423,491 – – – 4,886,977
Student transportation 3,155,907 3,451 – 80,491 – – – 3,239,849
Food services 193,967 3,281,236 – 15,118 – – – 3,490,321
Community services 11,000 – – – – – – 11,000
Capital outlay – – – – – – 1,986,565 1,986,565
Debt service:
Principal retirement 283,100 – – – – – – 283,100
Interest and fiscal charges 25,942 – – – – – – 25,942
Total expenditures 34,126,139 8,628,021 833,935 5,938,311 – – 1,986,565 51,512,971
Excess (deficiency) of
revenues over expenditures 2,255,913 (391,371) 46,303 734,107 62 – (1,808,068) 836,946
Other financing sources (uses):
Transfers in 776,945 251,843 137,259 – 35,000 750,000 2,427,489 4,378,536
Capital lease proceeds – – – – – – – –
Transfers (out) (3,464,332) (184,595) (23,559) (706,050) – – – (4,378,536)
Total other financing
sources (uses) (2,687,387) 67,248 113,700 (706,050) 35,000 750,003 2,427,489 –
Extraordinary item:
Other post employment benefit credit – – – – – – – –
Net change in fund balances (431,474) (324,123) 160,003 28,057 35,062 750,000 619,421 836,946
Fund balances – beginning 5,157,314 3,046,573 1,277,186 – 105,118 – 1,100,000 10,686,191
Restatement of fund balance – – – – – – – –
Fund balances – beginning,
as restated 5,157,314 3,046,573 1,277,186 – 105,118 – 1,100,000 10,686,191
Fund balances – ending $4,725,840 $2,722,450 $1,437,189 $28,057 $140,180 $750,000 $1,719,421 $11,523,137
See Notes to Financial Statements
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $6,579,656$
Investments 3,791,003
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 621,463
Deposit with Retirement Board 36,839
Food service receivable –
Lease receivable –
Other receivables 742,653
Prepaid Workers’ Compensation 68,208
Other prepaid expenses –
Due from other governments:
State aid receivable 21,441
PEIA allocation receivable 480,824
Reimbursements receivable 3,758,845
Capital Assets:
Land 637,200
Land improvements –
Buildings and improvements 60,898,914
Furniture and equipment 8,146,775
Vehicles 5,948,026
Construction in process 1,808,068
Less accumulated depreciation (42,770,044)
Total capital assets, net of depreciation 34,668,939
Net other post employment benefit (OPEB) asset – Proportionate Share 21,394
Total assets 50,791,265
Deferred outflows of resources:
Pension 792,450
Other post employment benefit (OPEB) 203,056
Total deferred outflows of resources 995,506
Total assets and deferred outflows of resources $51,786,771$
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 2,158,148
PEIA premiums payable 1,045,443
Unearned revenue –
Compensated absences –
Accounts payable 660,678
OPEB liability –
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 277,417
Accrued interest –
Due beyond one year:
Bonds, capital leases, and contracts 1,502,287
Net pension liability – Proportionate share 754,963
Net other post employment benefit (OPEB) liability – Proportionate share –
Total liabilities 6,398,936
Deferred inflows:
Pension 1,003,390
Other post employment benefit (OPEB) 1,481,995
Total deferred inflows 2,485,385
Total liabilities and deferred inflows 8,884,321
Net Position:
Invested in capital assets 34,668,939
Restricted for:
Debt service 140,180
Special projects 4,187,696
Excess levy –
Capital projects 2,469,421
Unrestricted 1,436,215
Total net position $42,902,451
See Notes to Financial Statements
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Program Revenues Net (Expense),
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Assets
Functions Expenses Services Contributions Contributions Governmental Activities
Governmental activities:
Instruction $21,302,935 $480,515 $7,450,613 $101,347 $(13,270,460)
Supporting services:
Students 1,994,459 44,988 697,554 9,488 (1,242,429)
Instructional staff 3,839,331 86,601 1,342,790 18,265 (2,391,675)
District administration 986,653 22,255 345,078 4,694 (614,626)
School administration 2,038,264 45,976 712,874 9,697 (1,269,717)
Business services 512,851 11,568 179,368 2,440 (319,475)
Operation and maintenance of facilities 4,502,583 101,562 1,574,760 21,421 (2,804,840)
Student transportation 2,342,675 52,842 819,341 11,145 (1,459,347)
Food services 3,147,408 (196,013) 2,609,477 – (733,944)
Community services 11,331 – – – (11,331)
Interest on long-term debt/finance leases 25,942 – – – (25,942)
Total governmental activities 40,704,432 650,294 15,731,855 178,497 (24,143,786)
General revenues:
Property taxes 8,727,210
Unrestricted state aid 19,063,141
Unrestricted investment earnings 12,791
Unrestricted grants and contributions 887
Gain (loss) on sale of assets –
Extraordinary item: Other post employment benefit credit –
Transfers in 4,378,536
Transfers (out) (4,378,536)
Total general revenues, other items, and transfers 27,804,029
Change in net position $3,660,243
Net position – beginning 39,242,207
Net position – ending 42,902,450
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 $11,523,137
Capital assets used in governmental activities are not financial resources and, therefore
are not reported in the fund balance sheet 34,668,939
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. 713,526
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 792,450
Deferred inflows of resources related to pensions (1,003,390)
Deferred outflows of resources related to OPEB 203,056
Deferred inflows of resources related to OPEB (1,481,995)
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-
Accrued interest on bonds –
Capital lease payable (1,779,704)
Compensated absences-
Net pension liability – Proportionate share (754,963)
Net OPEB liability – Proportionate share 21,395
Net position of governmental activities $42,902,451
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 activites are different due to:
Net change in fund balances – total governmental funds $836,946$
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 (1,542,717)
Capital outlays 2,937,723
Certain receivables will be collected this year but are not available soon enough to pay for the current
period’s expenditures. This is the amount by which such receivables increased (decreased).
Property taxes receivable 101,462
Operating Grants and Contributions (7,660)
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 (1,686,461)
Accumulated depreciation of assets disposed 1,686,461
Finance Lease payables are reported as liabilities in the statement of net position, but are only
reported in government funds to the extent they have matured. This is the amount by which
finance lease payables decreased. 283,100
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 6,904
Cost of benefits earned net of employee contributions 758,367
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 267,112
Cost of benefits earned net of employee contributions 19,007
Change in net position of governmental activities $3,660,243
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 $1,437,189
Receivables –
Total assets $1,437,189
LIABILITIES
Accounts payable & accrued liabilities $-
Due to other funds 1,437,189
Total liabilities $1,437,189
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2022
Salaries expenditures:
Board officials:
Lisa Wamsely, President $5,440
Valerie Newlon, Vice President 5,440
Rachel Anger 5,120
Melodee Price 5,440
Amanda Smith 5,440
Superintendent 109,000
Total salaries paid to other professional personnel 19,737,389
Total salaries paid to service personne 5,742,181
Total salaries paid temporary/part time professionals 29,558
Total salary expenditures 25,645,008
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 16,263,690
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 14,370
Total accrued expenditures, refunds, and other non-cash transactions 9,589,903
Total non-salary expenditures 25,867,963
Total expenditures per financial statements $51,512,971
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, 2022 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change.
Amanda Smith
President
Debra L. Schmidlen
Secretary
Randolph County Schools
List of expenditures in excess of $250
ABSOLUTE ASSURANCE DRUG 4,726.00
EHRLICH 16,190.00
ADVANCE CONCEPTS 2,050.00
AIP, INC. 2,114.00
ASAP 137,623.35
AIR MECHANICAL SALES, INC. 693.12
AKJ EDUCATION 278.41
ADOBE SYSTEMS INC. 2,496.00
ALDERSON BROADDUS UNIVERSITY, 451.12
ALLDATA 975.00
MON POWER 470,753.73
MON POWER 472,922.91
J.F. ALLEN COMPANY 4,759.97
ALPHA CARD SYSTEMS, LLC 649.00
ALTEC, INC. 106,306.00
AMAZON CAPITAL SERVICES, INC. 204,549.31
AMCOM 7,160.44
AMERICAN FLAGS EXPRESS 418.80
AMERICAN RED CROSS 320.00
AMSTERDAM PRINTING 343.68
AMTOWER AUTO SUPPLY, INC. 22,349.51
APL ASSOCIATES 5,497.87
APPLE COMPUTERS INC. 27,711.93
ARROWHEAD SCIENTIFIC, INC. 415.90
AT & T – WIRELESS 4,180.25
ATCO INTERNATIONAL 11,017.18
B & H PHOTO & ELECTRONICS CORP 5,499.06
B & J MUSIC, INC. 28,340.00
BADBOY BLASTERS, INC. 6,719.98
BANDLAND, LLC. 10,720.48
BANNER SOLUTIONS 3,641.59
BARBOUR COUNTY COMMUNITY 1,065.50
BATES CARPET CENTER 11,391.09
BECKER’S SCHOOL SUPPLIES 1,017.95
BENNETT SUPPLY OF PENNSYLVANIA 2,479.35
BEST LIFE THERAPY, LLC. 85,031.25
BEVERLY ELEMENTARY SCHOOL 7,200.00
BEVERLY, TOWN OF 9,310.65
BIO-RAD LABORATORIES, INC. 3,082.10
BLACK SHEEP CHARLESTON, LLC 298.56
BLACKWELDER, NANCY L. 1,550.00
BLICK ART MATERIALS 5,876.31
BLUE RIDGE COMMUNITY AND 759.00
BODKINS ENTERPRISES, INC. 360.62
BOOKSOURCE, INC. 259.52
BOWLES RICE LLP 3,159.04
BRICKSTREET INSURANCE COMPANY 92,169.00
BRIGHT WHITE PAPER COMPANY 817.10
BRIGHTLY SOFTWARE, INC. 3,273.78
BSN SPORTS LLC. 10,912.10
BUILDERS GROUP, INC. 15,133.90
BYKOTA, INC. 14,937.59
CDI DALLAS, LLC. 134,881.00
CNA SURETY, INC. 3,255.00
CANAAN VALLEY RESORT LLC. 5,109.00
CAPITAL DOORS, INC. 1,797.00
CAREERSAFE LLC 375.00
CARNEGIE LEARNING INC. 339,500.00
CAROLINA BIOLOGICAL SUPPLY CO. 3,969.56
CASTO TECHNICAL SERVICES, INC. 41,919.01
CATHEDRAL CAFE 390.99
CDW GOVERNMENT, INC. 14,424.32
CENGAGE LEARNING, INC. 1,260.00
CENTRAL PRODUCTS, LLC 51,607.20
CERTIFIED LABORATORIES 1,239.03
CHAMPION INDUSTRIES, INC. 28,574.44
CHARLESTON FILTER SERVICE, INC 15,376.73
CHEMSEARCH FE 772.00
CHICO ENTERPRISES, INC. 581.25
CINEMA VIII,INC. 6,389.50
CINTAS CORPORATION 1,654.24
CLARKSBURG WATER BOARD 276.00
CLAYTON, MARK 425.00
COALTON SCHOOL FACULTY SENATE 4,000.00
COLE-HART USED CARS MOTORCYCLE 695.00
COLLEGE BOARD 11,113.00
COLUMBIA COATINGS, LLC. 2,139.71
COMMUNITY PLAYTHINGS 570.00
CONSTELLATION NEWENERGY-GAS 76,417.58
COUNTRY SEEDS & SUPPLIES 10,901.00
CRAFTMASTER HARDWARE, LLC. 576.18
CRAZY HARRY’S 1,564.49
COUNTRY MARKET 726.09
CRONIN, ANNE FRANCES 600.00
CROWN AWARDS 683.99
DRC/CTB 843.97
CUMMINS INC. 770.00
CUMMINS CROSSPOINT, INC. 27,721.79
CURRICULUM ASSOCIATES, LLC 271,135.70
CUSTOM BARRES LLC 2,532.04
CUSTOM PAVING AND SEALING, INC 239,285.95
CYBERSOFT TECHNOLOGIES, INC. 512.00
DAN & DAVE’S SPORTING GOODS 13,913.00
DARREN’S PIZZA SHACK, INC. 649.98
DAVIS & ELKINS COLLEGE 5,899.13
DAVIS ELECTRICAL SERVICE, INC. 23,547.15
DECKER EQUIPMENT, INC. 1,131.16
DEMCO, INC. 962.76
DEVONO, FRANK D., SR. 595.00
DILLON MUSIC INC. 8,100.00
DINSMORE & SHOHL, LLP. 85,414.74
DISCOUNT COMMUNICATIONS & 25,098.00
DISCOUNT SCHOOL SUPPLY 3,279.92
DIVERSIFIED EDUCATIONAL 995.00
DOLLYWOOD FOUNDATION 11,000.00
DOUGLAS EQUIPMENT 5,877.82
DRONE NERDS, INC. 1,349.00
DYNAMISM, INC. 10,119.00
EAI EDUCATION (ERIC ARMIN,INC) 4,207.35
EASYKEYS.COM, INC. 513.68
EDCLUB INC. 350.20
EDGENUITY, INC. 3,195.60
EDMENTUM, INC. 632.75
EDUCATIONAL DEVELOPMENT CORP. 8,335.62
EDUCATIONAL FUNDING GROUP,INC. 9,323.96
1863 CATERING 19,931.00
4 O’CLOCK ROCK GUITAR SHOP,INC 1,088.83
4 IMPRINT, INC. 595.00
95 PERCENT GROUP 46,306.60
ELKINS, CITY OF – FIRE FEES 7,482.15
ELKINS, CITY OF – WATER DEPT. 31,044.48
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
FOODSERVICE OPERATORS TRAINING 1,427.25
ELKINS FORDLAND, INC. 809.92
ELKINS HIGH SCHOOL 2,350.00
ELKINS HIGH SCHOOL FACULTY 20,000.00
ELKINS MIDDLE SCHOOL FACULTY 16,600.00
ELKINS LIONS CLUB 336.00
KAGAN PUBLISHING 50,444.70
NESTOR’S ELKINS RECREATION 348.00
ELKINS TRUCK SERVICE, INC. 26,377.18
BENEVOLENT & PROTECTIVE ORDER 370.00
ELLIOT P. SCHLANG, DDS, INC. 7,335.93
EM-BEE IDEAS 875.00
EMBASSY SUITES 1,357.16
ENABLING DEVICES 469.90
ENTERPRISE RENT-A-CAR 6,302.13
ENERGY FENCE COMPANY, LLC. 13,192.00
EQUIPARTS CORP 6,383.85
EQUIPMENT DEPOT, INC. 380.00
ESGI, LLC. 7,916.00
EPIC SPORTS 4,919.11
EZ FLEX, LLC. 7,582.50
FASTENAL COMPANY 6,914.55
FAWLEY MUSIC CENTER, INC. 29,379.89
FIRE PROTECTION PRODUCTS, INC. 9,311.99
FIRESIDE HARPS LLC 1,458.00
FIRST UNITED METHODIST CHURCH 33,321.41
FISHER AUTO PARTS 23,650.69
FLAGHOUSE INC. 366.26
FLINN SCIENTIFIC, INC. 1,714.22
FLUENCY MATTERS 894.00
FOLEY-BELSAW COMPANY 1,803.91
FOAMCOAT ROOFING & COATINGS 152,787.00
FORD MOTOR CREDIT COMPANY, LLC 8,654.70
FROG PUBLICATIONS 895.40
FRONTIER 42,253.26
FRONTIER, WEST VIRGINIA INC 36,384.00
FRONTLINE TECHNOLOGIES GROUP 4,888.32
FUN AND FUNCTION, LLC. 334.45
FYFFE JONES GROUP A.C. 12,790.00
GEORGE WARD SCHOOL FACULTY 7,600.00
GLOBAL EQUIPMENT COMPANY 3,641.01
GLOTFELTY TIRE CENTER 968.50
GOPHER SPORT/ 489.00
GORDON FOOD SERVICE, INC. 909,513.01
GORDON INDUSTRIES INC. 848.00
GOSSETT, JASON 450.00
GRAINGER, INC. 4,354.80
GRAPEK COMPANY 4,761.01
GREENWAY, DUSTIN 4,960.00
GRIZZLY INDUSTRIAL, INC. 2,346.99
H&K EQUIPMENT,INC. 28,214.00
HAHN, WILLIAM D. 500.00
HANAGRIFF, EWELL & MURPHY, INC 825.00
HAND2MIND, INC. 7,410.80
HANK’S SALES & SERVICES, INC. 4,202.50
HARMAN SCHOOL FACULTY SENATE 5,600.00
HARMAN, TOWN OF 10,786.61
SMART CASUALTY CLAIMS 1,800.00
HART OFFICE SOLUTIONS 48,191.51
HELVETIA PUBLIC LIBRARY 2,200.00
HERBERT L. FLAKE COMPANY, LLC. 5,663.64
HIGH/SCOPE FOUNDATION, INC. 9,603.97
HILL MANUFACTURING COMPANY,INC 487.02
HOBART CORPORATION 2,606.08
HOOTEN EQUIPMENT COMPANY, INC. 283,478.65
HORACE MANN LIFE INSURANCE 2,350.00
HOUGHTON MIFFLIN COMPANY 507,366.30
HPS LLC 3,275.00
HULL’S STORE 784.58
HUTTONSVILLE PUBLIC SERVICE 14,053.80
IDENTIMETRICS, INC. 3,990.00
IMAGINE LEARNING, LLC. 7,515.00
INCREDIBLE YEARS, INC. 636.95
INTEGRATED SPEECH SOLUTIONS, 3,300.00
INTERACT CHILDREN’S MUSEUM,INC 500.00
INTERIM HEALTHCARE OF 27,359.00
INTOPRINT TECHNOLOGIES, INC. 3′,995.00
INTERMOUNTAIN COMPANY, INC. 4,362.18
INTRADO INTERACTIVE SERVICES 11,853.00
JC SUPPLY 442.19
JAMES & LAW COMPANY 342,597.04
JASPER ENGINE EXCHANGE, INC. 2,584.75
JAMES L. TAYLOR MFG. CO., INC. 4,500.00
JAMF SOFTWARE LLC. 6,507.00
JENNINGS RANDOLPH ELEMENTARY 6,000.00
JOEY’S BIKE SHOP, LLC. 5,120.00
JONES SCHOOL SUPPLY CO., INC. 1,622.46
JOSTENS DIPLOMA DIVISION 4,056.05
JP HENRY’S INC. 329.28
KAJEET, INC. 782,525.58
KAMI 13,518.00
KAPLAN’S SCHOOL SUPPLY CORP. 2,018.30
KATHY’S DECORATING & DESIGN 1,353.00
KEV GROUP, INC. 11,945.05
KILMER’S FARM MARKET 150,102.60
KINDERGARTEN SMORGASBOARD 10,500.00
KREG ENTERPRISES, INC. 1,816.91
KROGERS 5,199.24
KURTZ BROTHERS 2,965.35
LAB-AIDS, INC. 2,878.91
LAKESHORE LEARNING MATERIALS 15,591.32
LAWRENCE, JOHN PAUL 13,700.00
LAWSON PRODUCTS, INC. 8,374.15
LEADSVILLE PUBLIC SERVICE 4,817.06
LEARNING A-Z & EXPLORELEARNING 1,859.20
LEGO EDUCATION, INC. 719.90
LENOVO INC. 35,784.00
LESLIE EQUIPMENT CO. 419.93
LIBERTY DISTRIBUTORS, INC. 39,951.48
LIGGETT’S SUPPLY 3,131.71
LITERACY RESOURCES, LLC. 431.95
LLOYD HOFF HOLDING CORP. 980.00
LOCOROBO INNOVATIONS, INC. 400.00
LOGMEIN, INC. 629.98
LONG, CYNTHIA 295.00
HEARTLAND PAYMENT SYSTEMS, INC 306.50
LYKINS OIL COMPANY 56,811.08
MACGILL & COMPANY, INC. 10,879.20
THOMPSON, KRISTEN 19,650.00
MAKEMUSIC INC. 5,296.27
MARENEM INC. 10,128.45
MARSHALL UNIVERSITY 1,809.00
MARTIN, J.T. COMPANY, INC. 7,643.80
MASON & BARRY, INC. 4,427.57
MASTERPIECE, INC. 257.50
MASTER SERVICE CORPORATION 38,801.30
MATHENY MOTOR TRUCK COMPANY, 339,916.64
MCCAULEY, JULIE 23,050.00
MCWILLIAMS BUILDINGS AND 8,499.00
MEDICALESHOP INC. 3,320.00
MELHART MUSIC CENTER 4,144.00
MELIOR-DELAWARE, INC. 2,500.00
MID ATLANTIC BUSINESS 271.75
MIDLAND ELEMENTARY SCHOOL 6,800.00
MIDLAND PUBLIC SVC. DISTRICT 40,971.40
MIKE HOLT ENTERPRISES, INC. 1,340.90
MILL CREEK, TOWN OF 20,694.52
MILLER COMMUNICATIONS, INC. 2,849.00
MOBYMAX 34,007.00
MON HEALTH DASCO HOME MEDICAL 2,005.75
MORICI, JULIE MARTHA 300.00
MORNING, STEFFEN 1,655.00
MORPHO USA, INC. 2,425.50
MSC INDUSTRIAL SUPPLY CO, INC. 29,942.09
MOUDRY, BRIAN WILLIAM 3,800.00
MOUNTAIN STATE EQUIPMENT 389.76
MOUNTAIN STATE WASTE 3,234.11
MOUNTAIN STATE SIGNS & DESIGN 959.00
MOUNTAINEER GAS COMPANY 81,816.81
MOUNTAIN AIR COMPRESSOR, INC. 643.90
MOUNTAINSIDE BEHAVIOR 29,931.25
MPS 8,476.16
MUFFLER, BRAKES & MORE, INC. 396.04
MYSTERY SCIENCE, INC. 1,047.00
NASCO EDUCATION 341.34
NASP, INC. 748.00
NATIONAL ASSOC OF AGRICULTURE 3,250.00
NATIONAL ASSOCIATION OF SCHOOL 280.00
NATIONAL COUNCIL OF TEACHERS 926.40
NATIONAL CENTER FOR FAMILIES 595.00
NATIONAL UNION FIRE INS CO 43,310.82
NAYLOR’S COMMERCIAL SALES 4,975.58
NEOLA, INC. 5,055.85
NESLER, VICKIE W. 5,550.00
NEVCO SPORTS, LLC. 4,136.70
NEW TEACHER PROJECT, INC. 68,130.00
NORTH CENTRAL WEST VIRGINIA, 96,995.00
NORTH ELEM. SCHOOL 6,400.00
NORTHERN TOOL 1,534.97
NORTON-HARDING-JIMTOWN PSD 5,735.97
NOVUS GLASS 4,950.00
N2Y, LLC. 2,744.34
OFFICE PRODUCTS, INC. 22,395.07
OPERATION PARENT, INC. 696.54
OPTIMA, INC. 672.48
ORIENTAL TRADING CO., INC. 3,695.46
OTIS ELEVATOR, INC. 5,863.16
PACE ANALYTICAL SERVICES, LLC 1,307.00
PARCHMENT LLC. 2,486.00
THE PARENT INSTITUTE 1,510.00
PARTS & MORE, INC. 2,279.72
PASS FIRE PROTECTION, INC. 10,766.45
PAXIS INSTITUTE, INC. 9,600.00
PEARSON NCS, INC. 6,128.16
J.W. PEPPER & SON, INC. 4,863.47
PERFECTION LEARNING CORP. 1,818.60
PERFORMANCE CHEVROLET 3,094.63
PHIL GAINER COMMUNITY CENTER 570.00
PICKENS SCHOOL FACULTY SENATE 2,200.00
PIERPONT COMMUNITY & TECHNICAL 2,000.00
PINNACLE ENVIRONMENTAL 300.00
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,207.48
PITNEY BOWES INC 403.70
PLAYCORE GROUP, INC. 4,996.51
PLAYCORE WISCONSIN, INC. 4,979.15
POSITIVE PROMOTIONS, INC. 1,714.24
POWERSCHOOL GROUP LLC. 5,583.69
POWR-FLITE, INC. 25,153.57
PREMIUM QUALITY LIGHTING 8,198.74
PRESTWICK HOUSE, INC. 494.34
PRO-CHEM, INC. 8,945.34
QUAVERMUSIC.COM, LLC. 26,880.00
QBS LLC 5,068.00
IXL LEARNING, INC. 94,816.00
QUILL CORPORATION 84,673.39
RANDOLPH COUNTY EYE CARE 3,235.00
RANDOLPH CO RECREATION BOARD 1,500.00
RANDOLPH TECHNICAL CENTER 8,300.00
RANDOLPH-ELKINS HEALTH DEPT. 4,900.00
READSTERS, LLC. 944.90
REALITYWORKS, INC. 3,275.90
REALLY GOOD STUFF, INC. 8,936.29
RELIABLE TIRE LLC. 7,065.82
RENAISSANCE LEARNING, INC. 3,720.00
RICHARD WILBUR ADVANTAGE 102,771.92
RIDDELL ALL AMERICAN SPORTS 4,184.95
RIGNEY BUILDING SERVICES, LLC. 875.00
RIVERSIDE INSIGHTS 3,365.29
ROBERTSON HEATING SUPPLY 10,303.09
ROCHESTER 100, INC. 362.50
ROCKLER COMPANIES, INC. 1,326.58
ROGUE FITNESS 5,160.77
RUSH ENTERPRISES 3,495.00
S&S FIRESTONE, INC. 7,866.13
SCHOLASTIC, INC. 7,879.24
SCHOOL DATABOOKS, INC. 10,321.04
SCHOOL OUTFITTERS, INC. 16,485.64
SCHOOL DUDE.COM 4,898.12
SCHOOL NURSE SUPPLY, INC. 298.53
SCHOOL SPECIALTY,LLC. 19,616.05
SCOTT ELECTRIC 1,653.40
SCRIPPS NATIONAL SPELLING BEE, 1,582.50
HARRISON COUNTY SCHOOLS 3,239.00
SENECA DESIGNS 1,875.38
SENTRY SURVEILLANCE LLC 183,948.00
SEXTON, SUSAN MARIE 394.00
SHARE CORPORATION 13,225.32
SHERIFF OF RANDOLPH COUNTY 104,433.47
SHERWIN WILLIAMS COMPANY 1,813.45
SHOP SABRE 57,370.00
SHOWTIME MUSIC, INC. 1,590.00
SKILLS USA, INC. 1,231.15
SMART HORIZONS 2,295.00
SNAP ON INDUSTRIAL 1,492.15
SNOWSHOE MOUNTAIN, INC. 1,800.00
SOMMERFELD ENTERPRISES 3,053.64
SONOVA USA INC. 1,945.63
SOSMETAL PRODUCTS INC 1,932.85
SOURCE 4 406.80
SOUTHERN EDUCATIONAL SERVICES 45,432.70
SOUTHERN REG. EDUCATION BD. 1,000.00
SOUTHERN STATES CO-OP OF 14,186.41
SOUTHERN STATES ELKINS COOP. 3,812.06
STANDARD CERAMIC SUPPLY 688.00
STAPLES BUSINESS ADVANTAGE,INC 15,892.89
STATE INDUSTRIAL PRODUCTS INC. 8,114.32
STATE ELECTRIC SUPPLY CO.,INC. 8,149.41
STONEWALL RESORT, INC. 344.00
STUDY EDGE, LLC. 12,595.00
SUDDENLINK, INC. 12,573.41
SUNRISE SANITATION SERVICES, 4,961.51
SUPER DUPER, INC. 3,094.51
SUPERIOR ENVIRONMENTAL 2,500.00
SUTTLE & STALNAKER, PLLC. 14,800.00
SWANK MOTION PICTURES INC. 952.00
SWEETWATER SOUND, INC. 2,031.82
SWIVL, INC. 5,922.00
T.D.’S CLASSIC TEES 10,101.75
TALLEY, KATHY S. 725.00
DELMONTE MARKET 367.50
TANNER LUMBER CO. LLC. 3,250.50
TAYLOR & BLACKBURN 1,885.41
TATE COMMUNICATIONS, LLC. 1,522.76
TAYLOR MUSIC, INC. 25,105.99
TEACHERCENTRIC, INC. 38,600.00
TEACHTOWN 10,943.08
TEACHER CREATED RESOURCES,INC. 823.35
TEACHER SYNERGY, INC 9,783.37
TECHNOLOGY ASSET, LLC. 4,957.04
TERRA FLORA LANDSCAPING, INC. 765.00
TENNANT SALES & SERVICE CO. 387.43
TEXAS REFINERY CORPORATION 1,327.10
THIRD WARD ELEMENTARY SCHOOL 9,200.00
TI TRAINING LE, LLC. 14,300.00
TLC STUMP GRINDING & TREE SVC. 13,000.00
TOLEDO PHYSICAL EDUCATION 1,894.47
TONER CAMPUS, INC. 279.00
TRACTOR SUPPLY CO. 575.94
TRANSFOR CORPORATION 314.73
TRANSPORTATION ACCESSORIES 2,882.82
TRICKETT HARDWARE, INC. 485.09
TRIPLE H CONSTRUCTION COMPANY 10,615.00
TRI-STATE ROOFING & SHEET 399,789.10
US OMNI & TSACG COMPLIANCE 4,397.88
TULLY, JAMES L. 750.00
TYGART VALLEY HOMESTEAD ASSOC. 1,104.00
RUSSELL MEMORIAL PUBLIC 2,200.00
TYGART VALLEY MIDDLE/HIGH 13,800.00
TYGARTS VALLEY SANITATION 45,720.56
TYGARTS VALLEY TRANSFER, INC. 479.58
USI INSURANCE SERVICES, LLC 2,294.73
ULINE, INC. 2,360.23
UMB BANK NA 171,666.67
UNIFIRST CORPORATION 13,522.44
UNITED BANKCARD CENTER 14,794.06
UNITED DAIRY, INC. 184,109.17
UNITED LABORATORIES 7,503.08
UNITED REFRIGERATION, INC. 6,184.52
UNITED PARCEL SERVICE 1,950.00
US TICKET,INC. 425.98
VANCE ENTERPRISES, LLC. 838.05
VALLEY BUSINESS SYSTEMS 855.00
VALLEY GEM INC. 312.00
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 3,160.00
VALLEY STEEL SERVICE, INC. 8,280.41
VARNER CONSTRUCTION, LLC. 3,168.49
VERITAS CONTRACTING LLC 175,993.57
VERTICAL TRANSPORT CONSULTING 807.42
VEX ROBOTICS, INC. 418.90
VIRCO, INC. 257.23
WAL-MART STORES, INC. 28,311.31
WALSWORTH PUBLISHING COMPANY, 3,909.74
WARD’S BIOLOGY & CHEMISTRY 1,632.06
WARE, CHERYL LYNN 2,400.00
WASHINGTON MUSIC SALES CENTER, 2,233.99
WENDLING’S FOOD SERVICE 40,402.27
WENGER CORPORATION 12,781.17
WEST MUSIC COMPANY, INC. 6,078.33
WV COUNCIL ADMIN OF SPECIAL 300.00
WV SUPREME COURT OF APPEALS 75,359.34
WESTERN MARYLAND MUSIC CENTER 3,890.00
WESTERN PSYCHOLOGICAL SERVICES 1,316.70
WV SIGNAL & LIGHT,INC 2,021.00
WV BUREAU OF EMPLOYMENT PROG. 2,075.70
WV DIVISION OF ENVIRONMENTAL 405.00
WV DEPT OF AGRICULTURE 68,080.44
WV DEPT OF HEALTH & HUMAN 1,780.00
WV DEPT. OF TRANSPORTATION 527.00
WV DEPT OF HIGHWAYS 24,960.83
WV OFFICE OF THE ADJUTANT GEN. 10,180.89
WV SCHOOL BOARDS ASSOCIATION 15,861.00
WV NET 6,951.00
WV BOARD OF RISK & INS. MGMT. 220,164.00
WV STATE AUDITOR’S OFFICE 1,023.00
WV STATE POLICE 300.00
WV TEACHERS DEFINED CONTRIBUTN 36,789.36
WV TEACHERS DEFINED BENEFIT 134,188.81
WV CONSOL PUBL RETIREMENT 1,495,302.64
WEVIDEO, INC. 299.00
WHITAKER BROTHERS BUSINESS 1,693.95
WHOLESALE TIRE, INC. 5,611.44
WILLIAMSON SHRIVER ARCHITECTS, 47,184.84
WOMELSDORFF, TOWN OF 2,193.75
WOODCRAFT SUPPLY, LLC. 686.19
WOODWIND & BRASSWIND, INC. 1,962.00
WORLD FUEL SERVICES, INC. 293,431.78
WORLD POINT ECC, INC. 466.25
YOUTH HEALTH SERVICES, INC. 876.00
ZONES INC. 268,227.56
TEACHER DIRECT 290.78
TEACHER INNOVATIONS, INC. 1,363.50
AMERICAN FAMILY LIFE ASSURANCE 18,407.36
AMERICAN FIDELITY 336,952.77
AMERICAN FIDELITY ASSURANCE 25,950.00
AIG/VALIC 830.00
CWV TEL FCU 370,395.12
RETIREE HEALTH BENEFIT TRUST 115,310.10
WASHINGTON NATIONAL INSURANCE 34,503.86
WV STATE TAX DEPARTMENT- 4,345.53
WV PUBLIC EMPLOYEES INSURANCE 1,310,716.98
WV-MOUNTAINEER FLEXIBLE 175,944.96
WVASA 900.00
WVDE 47,742.34
FERPA 90,209.87
Amounts Less Than $250.00 14,370.27
Total Paid to Vendors $16,278,060.01
Total Salaries $25,645,007.91
Non Cash Accruals and Other $9,589,903.08
Total Expenditures $51,512,971.00
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