ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2023
RANDOLPH COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
General Special
Current Special Revenue Special Revenue Debt Permanent Capital
Expense Revenue School Activity Federal Service Improvement Projects Total
Fund Fund Fund Stimulus Fund Fund Fund Governmental Fund
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $3,438,157 $973,686 $1,445,375 $- $350,519 $750,000 $1,998,812 $8,956,549
Investments – – – – – – – –
Prepaid expenses 120,807 – – – – – – 120,807
Taxes receivable, net 617,867 – – – – – – 617,867
Food service receivable, net – – – – – – – –
Deposits 417,828 201,320 – – – – 30,142 649,290
Other receivables (Ret Forfeiture) – – – – – – – –
Due from other governments:
State aid receivable – 35,266 – – – – – 35,266
PEIA allocation receivable 313,616 127,068 – 28,008 – – – 468,692
Reimbursements receivable 38,561 2,718,122 – 2,519,358 – – – 5,276,041
Due from other funds 2,257,690 – – – – – – 2,257,690
Deferred outflows:
Deferred outflows – – – – – – – –
Total assets and deferred outflows $7,204,526 $4,055,462$ $1,445,375 $2,547,366 $350,519 $750,000 $2,028,954 $18,382,202
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,528,772 $619,412 $- $136,530 $- $- $- $2,284,714$
PEIA premiums payable 714,511 289,498 – 63,811 – – – 1,067,820
Other liabilities——–
Accounts payable 73,241 31,573 – 61,329 – – 4,750 170,893
OPEB liability – – – – – – – –
Due to other fiscal agents 2,337 – – – – – – 2,337
Due to other funds – – – 2,257,690 – – – 2,257,690
Deferred inflows:
Deferred inflows 537,638 201,320 – 2,462,332 – – – 3,201,290
Total liabilities and deferred inflows 2,856,499 1,141,803 – 4,981,692 – – 4,750 8,984,744
Fund Balances:
Nonspendable 120,807 – – – – – – 120,807
Restricted – 2,913,659 1,445,375 – 350,519 750,000 2,024,204 7,483,757
Committed – – – – – – – –
Assigned 436,144 – – – – – – 436,144
Unassigned 3,791,076 – – (2,434,326) – – – 1,356,750
Total fund balances 4,348,027 2,913,659 1,445,375 (2,434,326) 350,5197 50,000 2,024,204 9,397,458
TOTAL LIABILITIES, DEFERRED INFLOWS
AND FUND BALANCES $7,204,52 $4,055,46 $1,445,37 $2,547,36 $350,51 $750,00 $2,028,95 $18,382,202
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special
Current Special Revenue SpecialRevenue Debt Permanent Capital
Expense Revenue SchoolActivity Federal Stimulus Service Improvement Projects Total
Fund Fund Fund Fund Fund Fund Fund Governmental
Revenues:
Property taxes $8,838,156 $- $- $- $- $- $- $8,838,156
Other Local sources 278,607 5,113 907,322 – 339 – 30,142 1,221,523
State sources 26,672,562 1,653,825 – – – – – 28,326,387
Federal sources 581,474 6,513,143 – 3,385,535 – – – 10,480,152
Miscellaneous sources – – – – – – – –
Total revenues 36,370,799 8,172,081 907,322 3,385,535 339 – 30,142 48,866,218
Expenditures:
Instruction 20,050,043 1,759,136 957,690 3,261,797 – – – 26,028,666
Supporting services:
Students 1,793,234 485,630 – 414,252 – – – 2,693,116
Instructional staff 398,017 1,973,317 26,638 1,033,203 – – – 3,431,175
Central administration 586,503 408,960 – 11,418 – – – 1,006,881
School administration 2,683,325 – – – – – – 2,683,325
Business 501,551 537 – 110,604 – – – 612,692
Operation and maintenance of facilities 3,965,183 110,343 – 454,943 – – – 4,530,469
Student transportation 3,017,796 16,999 – 17,625 – – – 3,052,420
Food services 193,630 3,576,969 – – – – – 3,770,599
Community services 11,000 – – – – – – 11,000
Capital outlay – 13,193 – – – – 1,725,359 1,738,552
Debt service:
Principal retirement 1,379,704 – – – – – – 1,379,704
Interest and fiscal charges 50,768 – – – – – – 50,768
Total expenditures 34,630,754 8,345,084 984,328 5,303,842 – – 1,725,359 50,989,367
Excess (deficiency) of revenues
over expenditures 1,740,045 (173,003) (77,006) (1,918,307) 339 – (1,695,217) (2,123,149)
Other financing sources (uses):
Transfers in 596,716 527,152 110,300 – 210,000 – 2,000,000 3,444,168
Capital lease proceeds – – – – – – – –
Transfers (out) (2,714,574) (162,940) (22,578) (544,076) – – – (3,444,168)
Total other financing sources (uses) (2,117,858) 364,212 87,722 (544,076) 210,000 – 2,000,000 –
Extraordinary item:
Other post employment benefit credit – – – – – – – –
Net change in fund balances (377,813) 191,209 10,716 (2,462,383) 210,339 – 304,783 (2,123,149)
Fund balances – beginning 4,725,840 2,722,450 1,437,189 28,057 140,1807 50,000 1,719,421 11,523,137
Restatement of fund balance – – (2,530) – – – – (2,530)
Fund balances – beginning, as restated 4,725,840 2,722,450 1,434,659 28,057 140,180 750,000 1,719,421 11,520,607
Fund balances – ending $4,348,027 $2,913,659 $1,445,375 $(2,434,326) $350,519 $750,000 $2,024,204 $ 9,397,458
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $8,956,549
Investments-
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 617,867
Deposit with Retirement Board –
Food service receivable –
Lease receivable –
Other receivables 649,290
Prepaid BRIM 120,807
Other prepaid expenses –
Due from other governments:
State aid receivable 35,266
PEIA allocation receivable 468,692
Reimbursements receivable 5,276,041
Capital Assets:
Land 637,200
Land improvements 1,688,898
Buildings and improvements 61,037,757
Furniture and equipment 8,605,442
Vehicles 6,085,012
Construction in process 1,890,170
Less accumulated depreciation (44,297,012)
Total capital assets, net of depreciation 35,647,467
Net other post employment benefit (OPEB) asset –
Proportionate Share –
Total assets 51,771,979
Deferred outflows of resources:
Pension 1,238,518
Other post employment benefit (OPEB) 159,270
Total deferred outflows of resources 1,397,788
Total assets and deferred outflows of resources $53,169,767
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 2,284,714
PEIA premiums payable 1,067,820
Unearned revenue-
Compensated absences –
Accounts payable 170,893
Due to other Fiscal Agents 2,337
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 133,334
Accrued interest –
Due beyond one year:
Bonds, capital leases, and contracts 266,666
Net pension liability – Proportionate share 1,722,100
Net other post employment benefit (OPEB) liability – Proportionate share 89,413
Total liabilities 5,737,277
Deferred inflows:
Pension 179,310
Other post employment benefit (OPEB) 533,013
Total deferred inflows 712,323
Total liabilities and deferred inflow s6,449,600
Net Position:
Invested in capital assets 35,247,467
Restricted for:
Debt service 350,519
Special projects 4,359,034
Capital projects 2,774,204
Unrestricted 3,988,943
Total net position $46,720,167
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 $20,936,950 $457,644 $ 8,077,657 $- $(12,401,649)
Supporting services:
Students 2,218,00 448,481 606,373 – (1,563,150)
Instructional staff 3,296,487 72,0558 84,123 – (2,340,309)
District administration 941,999 20,590 252,646 – (668,763)
School administration 2,280,628 49,850 611,668 – (1,619,110)
Business services 556,137 12,156 149,157 – (394,824)
Operation and maintenance of facilities 5,648,978 123,476 1,515,065 – (4,010,437)
Student transportation 2,559,373 55,943 686,428 – (1,817,002)
Food services 3,388,906 (199,308) 3,175,628 – (412,586)
Community services 11,352 – – – (11,352)
Interest on long-term debt/finance leases 50,768 – – – (50,768)
Total governmental activities 41,889,582 640,887 15,958,745 – (25,289,950)
General revenues:
Property taxes 8,883,571
Unrestricted state aid 20,072,390
Unrestricted investment earnings 154,236
Unrestricted grants and contributions –
Gain (loss) on sale of assets –
Extraordinary item:
Other post employment benefit credit –
Transfers in 3,444,168
Transfers (out) (3,444,168)
Total general revenues, other items, and transfers 29,110,197
Change in net position $3,820,247
Net position – beginning 42,902,450
(2,530)
Net position – beginning as restated 42,899,920
Net position – ending 46,720,167
See Notes to Financial Statements
RADNOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
Total governmental fund balance $9,397,458
Amounts reported for governmental activities in the statement of net position
differ due to: Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the fund balance sheet 35,647,467
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. 3,201,290
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 out flows of resources related to pensions 1,238,518
Deferred inflows of resources related to pensions (179,310)
Deferred outflows of resources related to OPEB 159,270
Deferred inflows of resources related to OPEB (533,013)
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 (400,000)
Compensated absences-Net pension liability – Proportionate share (1,722,100)
Net OPEB liability – Proportionate share (89,413)
Net position of governmental activities $46,720,167
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 activities
are different due to:
Net change in fund balances – total governmental funds $(2,123,149)
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 (1,536,535)
Capital outlays 4,203,961
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 b
which such receivables increased (decreased).
Property taxes receivable 11,919
Operating Grants and Contributions 2,475,845
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 (1,698,465)
Accumulated depreciation of assets disposed 9,567
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. 1,379,704
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 27,094
Cost of benefits earned net of employee contributions7 67,295
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 340,393
Cost of benefits earned net of employee contributions (37,382)
Change in net position of governmental activities $3,820,247
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 $1,445,374
Receivables –
Total assets $1,445,374
LIABILITIES
Accounts payable & accrued liabilities –
Due to other funds $1,445,374
Total liabilities $1,445,374
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2023
Salaries expenditures:
Board officials:
Amanda Smith, President $5,280
Valerie Newlon, Vice President 5,600
Rachel Anger 5,600
Philip Chua 4,640
Sherri Collett 4,640
Superintendent 114,000
Total salaries paid to other professional personnel 20,203,592
Total salaries paid to service personnel 5,905,980
Total salaries paid temporary/part time professionals 24,285
Total salary expenditures 26,273,616
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) ‘15,478,464
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 16,894
Total accrued expenditures, refunds, and other non-cash transactions 9,220,392
Total non-salary expenditures 24,715,750
Total expenditures per financial statements 50,989,366
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, 2023 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 4,454.00
EHRLICH 14,430.00
ACCELERATE LEARNING, INC. 20,493.00
ACP DIRECT 419.95
ACE TRUCK EQUIPMENT CO 7,052.00
MICHAEL SOUTER 800.00
ASAP 148,648.54
AKJ EDUCATION 777.95
ADOBE SYSTEMS INC. 2,496.00
ALLDATA 975.00
MON POWER 500,323.25
MON POWER 486,850.40
J.F. ALLEN COMPANY 1,785.83
AMAZON CAPITAL SERVICES, INC. 220,541.10
AMCOM 250,546.00
AMERICAN FLOOR MATS 994.64
AMERICAN NATIONAL RED CROSS 296.95
AMTOWER AUTO SUPPLY, INC. 17,558.67
PEAK MEDIA LLC 1,350.00
APL ASSOCIATES 18,863.90
APPLE COMPUTERS INC. 36,357.10
ARROWHEAD SCIENTIFIC, INC. 600.32
ARTSBANK, INC. 24,363.82
AT & T – WIRELESS 4,363.05
ATCO INTERNATIONAL 9,742.05
AUGUSTA HERITAGE CENTER600.00
B & J MUSIC, INC. 1,135.00
BANDLAND, LLC. 5,017.35
BANNER SOLUTIONS 2,273.23
BARBOUR COUNTY COMMUNITY 1,613.60
BATES CARPET CENTER 2,250.87
BENNETT SUPPLY OF PENNSYLVANIA 2,967.50
BEST LIFE THERAPY, LLC. 72,882.50
BEVART 690.00
BEVERLY ELEMENTARY SCHOOL 6,400.00
BEVERLY, TOWN OF 10,425.90
BEVERLY UNITED METHODIST 5,000.00
BIO-RAD LABORATORIES, INC. 1,291.86
BLICK ART MATERIALS 986.68
BODKINS ENTERPRISES, INC. 3,203.93
BRAINPOP, LLC. 1,757.50
BRICKSTREET INSURANCE COMPANY 108,494.00
BREGMAN, CHERYL 2,100.00
BRIGHTLY SOFTWARE, INC. 8,825.41
BSN SPORTS LLC. 12,247.70
BUILDERS GROUP, INC. 20,584.07
BYKOTA, INC. 13,481.59
CNA SURETY, INC. 3,255.00
CAPITAL DOORS, INC. 5,908.00
CAREERSAFE LLC 928.00
CAPTURING KID’S HEARTS 301,350.00
CARNEGIE LEARNING INC. 1,126.26
CAROLINA BIOLOGICAL SUPPLY CO. 908.15
CDW GOVERNMENT, INC. 2,170.26
CENGAGE LEARNING, INC. 1,350.00
CENTRAL PRODUCTS, LLC 4,073.27
CENTRAL SUPPLY 575.45
CHAMPION INDUSTRIES, INC. 28,689.35
CHEMSEARCH FE 801.95
CHICO ENTERPRISES, INC. 2,388.50
CINEMA VIII,INC. 4,648.00
CINTAS CORPORATION 1,590.98
CLARKSBURG WATER BOARD 253.00
CLAYTON, MARK 3,730.00
COALTON SCHOOL FACULTY SENATE 4,400.00
COLLEGE BOARD 5,783.00
CONSTELLATION NEWENERGY –
GAS55, 994.48
COOPER-ATKINS 1,300.00
CORWIN PRESS, INC. 972.00
ROCKY AKERS 3,336.56
CUMMINS CROSSPOINT, INC. 35,534.46
CUNNINGHAM COLLISION 1,089.51
CYBERSOFT TECHNOLOGIES, INC. 1,024.00
DAN & DAVE’S SPORTING GOODS 1,848.00
DAVIS & ELKINS COLLEGE 550.00
DAVIS ELECTRICAL SERVICE, INC. 14,785.79
DOUGLAS E. CUTLIP 4,995.00
DECKER INC. 925.93
DICK BLICK 2,730.54
DINSMORE & SHOHL, LLP. 79,993.76
DISCOUNT SCHOOL SUPPLY 892.62
DISCOVERY EDUCATION, INC. 174,863.73
DIVERSIFIED EDUCATIONAL 995.00
DODD, CHEVEE 1,020.00
DOLLYWOOD FOUNDATION 9,094.73
DOUGLAS EQUIPMENT 39,650.86
DRONEBLOCKS, LLC 495.00
DROPLET SOLUTIONS, INC. 19,200.00
EAI EDUCATION (ERIC ARMIN,INC) 2,567.05
EDMENTUM, INC. 608.00
EDUCATIONAL DEVELOPMENT CORP. 6,942.72
EDUCATIONAL FURNITURE, LLC. 2,893.13
EDUSPIRE SOLUTIONS LLC 1,616.58
EDUCATIONAL FUNDING GROUP,INC. 10,852.731
HVAC4,464.00MIKVEE ENTERPRISES LLC 12,675.004
IMPRINT, INC. 396.0095
PERCENT GROUP 5,909.00
ELKINS, CITY OF – FIRE FEES 7,536.93
ELKINS, CITY OF – WATER DEPT. 39,140.44
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
FOODSERVICE OPERATORS TRAINING 648.75
ELKINS FORDLAND, INC. 2,440.55
ELKINS HIGH SCHOOL FACULTY 19,600.00
ELKINS ECONOMY INN 360.00
ELKINS MIDDLE SCHOOL FACULTY 16,400.00
ELKINS MOTORSPORTS & LEV AUTOS 3,180.00
KAGAN PUBLISHING 58,436.90
ELKINS TRUCK SERVICE, INC. 3,028.92
BENEVOLENT & PROTECTIVE ORDER 1,200.00
EMBASSY SUITES 478.20
ENTERPRISE RENT-A-CAR 4,116.78
EQUIPARTS CORP 10,989.82
ESGI, LLC. 9,540.00
EXPLORE LEARNING, LLC. 2,995.00
FASTENAL COMPANY 2,899.51
FIELDTURF USA, INC. 1,605,543.18
FIRE PROTECTION PRODUCTS, INC. 6,655.42
FIRST UNITED METHODIST CHURCH 31,224.82
FISHER AUTO PARTS 9,511.11
FLINN SCIENTIFIC, INC. 2,307.96
FOLEY-BELSAW COMPANY 1,857.92
FLYNN & O’HARA UNIFORMS, INC. 290.91
FOUNDATION BUILDING MATERIALS, 2,694.00
FRIEND, JOHN 1,750.00
FRONTIER 42,087.59
FRONTIER, WEST VIRGINIA INC 6,333.70F
RONTLINE TECHNOLOGIES GROUP 5,157.18
FYFFE JONES GROUP A.C. 12,810.00
GAMETIME 11,367.37
GEORGE WARD SCHOOL FACULTY 7,200.00
GLOBAL EQUIPMENT COMPANY 3,127.04
GODWIN AUTO REPAIR LLC 733.98
GOPHER SPORT/ 669.08
GORDON FOOD SERVICE, INC. 1,087,028.68
GRAINGER, INC. 2,317.85
GREENWAY, DUSTIN 6,510.00G
RIZZLY INDUSTRIAL, INC. 24,950.90
HANAGRIFF, EWELL & MURPHY, INC 845.00
HAND2MIND, INC. 897.85
HARMAN SCHOOL FACULTY SENATE 5,000.00
HARMAN, TOWN OF 7,129.44S
MART CASUALTY CLAIMS 1,800.00
HART OFFICE SOLUTIONS 53,936.02
HELVETIA PUBLIC LIBRARY 2,200.00
HIGH/SCOPE FOUNDATION, INC. 7,319.89
HIGHLAND PRODUCTS GROUP, LLC 9,814.66
HILL MANUFACTURING COMPANY,INC 1,115.87
HOBART CORPORATION 2,178.01
HOOTEN EQUIPMENT COMPANY, INC. 201,217.62
HORACE MANN LIFE INSURANCE 2,350.00
HOUGHTON MIFFLIN COMPANY 66,022.50
HPS LLC 3,275.00
HULL’S STORE 482.05
HUTTONSVILLE PUBLIC SERVICE 19,095.57
HYRE WELL & PUMP SERVICE, LLC. 975.00
IDENTIMETRICS, INC. 1,797.00
INTEGRATED SPEECH SOLUTIONS, 18,299.00
INTERACT CHILDREN’S MUSEUM,INC 4,800.00
INTERIM HEALTHCARE OF 37,357.50
FIELDTURF USA, INC. AND 83,355.25
INTERMOUNTAIN COMPANY, INC. 5,494.91
JAMES & LAW COMPANY 239,974.28
JAMES L. TAYLOR MFG. CO., INC. 6,400.00
JAMF SOFTWARE LLC. 6,975.00
JENNINGS RANDOLPH ELEMENTARY 6,400.00
JONES SCHOOL SUPPLY CO., INC. 1,109.04
JOSTENS DIPLOMA DIVISION 4,910.56
NOTABLE, INC. 12,258.00
KATHY VANCE 1,940.00
KATOM RESTAURANT SUPPLY 6,287.99
KEV GROUP, INC. 11,925.21
DEREK L KILMER 79,396.50
KROGERS 2,680.86
KUMP EDUCATION CENTER 350.00
KURTZ BROTHERS 1,677.76
KUTA SOFTWARE, LLC 832.00
LABSTER, INC. 1,500.00
LAKESHORE LEARNING MATERIALS 3,447.88
LAWRENCE, JOHN PAUL 21,800.00
LAWSON PRODUCTS, INC. 8,656.62
LEADSVILLE PUBLIC SERVICE 5,033.31
LEARNING A-Z & EXPLORELEARNING 1,016.80
LEARNING RESOURCES, INC. 445.62
LIBERTY DISTRIBUTORS, INC. 66,578.29
LIFELOCK MEDICAL SUPPLY, LLC. 525.00
LIGGETT’S SUPPLY 1,069.81
LITERACY RESOURCES, LLC. 7,061.64
LITTLE LEAGUE BASEBALL, INC. 3,500.00
LOGMEIN, INC. 349.99
HEARTLAND PAYMENT SYSTEMS, INC 315.00
MACGILL & COMPANY, INC. 21,408.80
THOMPSON, KRISTEN 9,300.00
MAKEMUSIC INC. 3,577.48
MARENEM INC. 22,846.15
MARRIOTT TOWN CENTER HOTEL 2,001.08
MARSHALL UNIVERSITY 1,407.00
MARTIN, J.T. COMPANY, INC. 8,202.82
MASON & BARRY, INC. 17,997.15
MASTER SERVICE CORPORATION 316.55
MATHENY MOTOR TRUCK COMPANY, 189,701.77
MCCAULEY, JULIE 23,987.50
MCGRAW-HILL EDUCATION, INC. 10,611.45
MCCLAIN PRINTING COMPANY, INC. 3,474.70
MCMASTER-CARR SUPPLY CO. 3,344.77
MEMBERHUB INC 2,450.00
MELHART MUSIC CENTER 1,879.00
MELIOR-DELAWARE, INC. 2,500.00
MIDLAND ELEMENTARY SCHOOL 6,000.00
MIDLAND PUBLIC SVC. DISTRICT 43,774.76
MILL CREEK, TOWN OF 28,153.56
MILLER COMMUNICATIONS, INC. 2,884.00
MITCHELL, AMY M 1,500.00
MONONGALIA COUNTY BOARD OF ED 348.49
MORPHO USA, INC. 1,288.50
MSC INDUSTRIAL SUPPLY CO, INC. 10,792.24
MOUDRY, BRIAN WILLIAM 2,400.00
MOUNTAIN STATE EDUCATIONAL 350.00
MOUNTAIN STATE EQUIPMENT 418.94
MOUNTAIN STATE WASTE 4,177.44
MOUNTAIN STATE STRUCTURES, INC 81,400.00
MOUNTAINEER GAS COMPANY 84,784.41
UNIVERSAL ENG. & CONTRACTING 1,965.00
MOUNTAINSIDE BEHAVIOR 26,950.00
MOUNTAINTOP PHOTOGRAPHY LLC. 500.00
MUFFLER, BRAKES & MORE, INC. 281.50
NATIONAL ASSOC OF AGRICULTURE 747.50
NATIONAL UNION FIRE INS CO 2,500.00
NAYLOR’S COMMERCIAL SALES 3,271.77
NEOLA, INC. 2,145.00
NESLER, VICKIE W. 4,400.00
NEW READERS PRESS, INC. 811.23
NORTH CENTRAL WEST VIRGINIA, 61,221.00
NORTH ELEM. SCHOOL6, 400.00
NORTHERN TOOL 1,708.77
NORTON-HARDING-JIMTOWN PSD 6,066.06
NORTHWEST HARDWOODS, INC 2,724.74
NOT SO WIMPY TEACHER LLC 2,504.10
NOVUS GLASS 4,475.00
N2Y, LLC. 3,254.49
OFFICE PRODUCTS, INC. 2,786.20
OGLEBAY RESORT 502.49
OLD BRICK PLAYHOUSE COMPANY 2,848.00
ORIENTAL TRADING CO., INC. 1,722.40
ORIGINAL SAW COMPANY 9,265.84
OTIS ELEVATOR, INC. 12,075.00
PARCHMENT LLC. 2,611.00
THE PARENT INSTITUTE 1,312.00
PASS FIRE PROTECTION, INC. 6,680.00
PEARSON NCS, INC. 14,275.20
J.W. PEPPER & SON, INC. 970.98
PETERSON’S, LLC 3,561.00
PHIL GAINER COMMUNITY CENTER 2,090.00
PICKENS SCHOOL FACULTY SENATE 1,800.00
PICKLEBALL HOLDINGS LLC 1,063.80
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,207.48
PITNEY BOWES INC 322.96
PLAYGROUND SPECIALISTS INC 2,390.00
POSITIVE PROMOTIONS, INC. 2,352.07
POWELL INC. 17,000.00
POWERSCHOOL GROUP LLC. 5,862.87
POWR-FLITE, INC. 9,376.75
PREMIUM QUALITY LIGHTING 17,502.11
PRO-CHEM, INC. 5,182.58
QUAVERMUSIC.COM, LLC. 43,200.00
QBS LLC 14,207.00
IXL LEARNING, INC. 595.00
QUILL CORPORATION 56,198.32
RAMADA 718.96
RANDOLPH COUNTY EYE CARE 2,702.00
JACOB W RAY 8,740.00
RANDOLPH TECHNICAL CENTER 7,900.00
RANDOLPH-ELKINS HEALTH DEPT. 4,800.00
RAYMOND GEDDES & CO., INC. 705.82
REALITYWORKS, INC. 2,799.00
REALLY GOOD STUFF, INC. 5,876.29
RENT WORLD USA, LLC 1,671.20
RELIABLE TIRE LLC. 18,139.80
RENAISSANCE LEARNING, INC. 8,264.00
RICHARD WILBUR ADVANTAGE 68,010.87
RIGNEY BUILDING SERVICES, LLC. 2,625.00
RIVERSIDE ASSESSMENTS, LLC 1,137.40
ROBERTSON HEATING SUPPLY 7,638.51
ROCHESTER 100, INC. 362.50
ROGUE FITNESS 2,476.36
RUSH ENTERPRISES 3,245.00
S&S FIRESTONE, INC. 11,026.56
SCENARIO LEARNING, LLC 4,998.00
SCHAEFFER MANUFACTURING, INC. 5,198.20
SCHOLASTIC, INC. 5,359.04
SCHOLASTIC LIBRARY PUBLISHING 1,473.51
SCHOOL DATABOOKS, INC. 8,907.98
SCHOOL OUTFITTERS, INC. 4,039.80
SCHOOL SPECIALTY,LLC. 24,868.95
SCOTT ELECTRIC 2,607.29
SCREENFLEX PORTABLE PARTITIONS 2,210.00
SCRIPPS NATIONAL SPELLING BEE, 1,932.50
HARRISON COUNTY BOARD OF 19,740.74
SEE EXCAVATING 3,800.00
SENECA DESIGNS 4,979.98
ROBERT D. LAMBERT 33,850.00
SERIOUS BLACK INVESTMENTS, LLC 1,617.74
SHARE CORPORATION 17,354.26
SHERIFF OF RANDOLPH COUNTY 114,493.53
SHERWIN WILLIAMS COMPANY 3,747.64
SKATE ZONE LLC 900.00
SKILLS USA, INC. 5,803.00
DARWIN GLOBAL, LLC 1,215.00
SONOVA USA INC. 934.83
SOSMETAL PRODUCTS INC 3,336.30
SOURCE 4473.86
SOUTHEASTERN PAPER GROUP LLC 1,075.00
SOUTHERN EDUCATIONAL SERVICES 30,279.10
SOUTHERN REG. EDUCATION BD. 2,150.00
FREEDOM AG & ENERGY 4,065.31
SOUTHERN STATES CO-OP OF 6,644.85
SOUTHERN STATES ELKINS COOP. 6,427.96
SPOTIFY USA INC. 349.00
STAPLES BUSINESS ADVANTAGE,INC 8,966.72
STATE INDUSTRIAL PRODUCTS INC. 12,061.11
STATE FIRE MARSHAL 450.00
STATE ELECTRIC SUPPLY CO.,INC. 13,226.87
STONEWALL RESORT, INC. 352.00
SUDDENLINK 11,384.88
SUNCOAST PRECISION TOOLS INC 1,502.29
SUNRISE SANITATION SERVICES, 5,639.07
SUMMERS, DEBRA 354.49
SUPER DUPER, INC. 1,478.33
SUPERIOR ENVIRONMENTAL 6,255.00
SUTTLE & STALNAKER, PLLC. 15,200.00
SWIVL, INC. 6,687.00
ANTHONY DAFT 3,021.55
TALLEY, KATHY S. 575.00
EAST PENN MANUFACTURING CO 1,923.57
TATE COMMUNICATIONS, LLC. 275,863.76
TAYLOR BROTHERS DOOR LOCK LLC 5,286.62
TEACHER’S DISCOVERY 294.92
TEACHER SYNERGY, LLC 4,852.85
TEAM FITZ GRAPHICS, LLC 1,405.00
TERRA FLORA LANDSCAPING, INC. 608.00
TENNANT SALES & SERVICE CO. 330.46
TEXAS REFINERY CORPORATION 4,922.30
THE BOOK BUNDLER 794.00
THIRD WARD ELEMENTARY SCHOOL 9,200.00
TOMMY COGER 3,000.00
TOLEDO PHYSICAL EDUCATION 1,155.25
TONER CAMPUS, INC. 1,137.00
TOPP LINE INCORPORATED 2,750.00
TRANSPORTATION ACCESSORIES 4,094.34
TRICKETT HARDWARE, INC. 562.27
HOWARD HARPER 4,400.00
TRI-STATE WELDING SUPPLIES,INC 571.52
TRI-STATE ROOFING & SHEET 236,863.98
US OMNI & TSACG COMPLIANCE 4,392.52
RUSSELL MEMORIAL PUBLIC 2,200.00
TYGART VALLEY MIDDLE/HIGH 13,600.00
TYGARTS VALLEY HIGH SCHOOL 1,500.00
TYGARTS VALLEY SANITATION 42,553.41
TYGARTS VALLEY TRANSFER, INC. 536.06
USI INSURANCE SERVICES, LLC 1,865.24
ULINE, INC. 5,605.62
UMB BANK NA 163,999.99
UNIFIRST CORPORATION 14,031.03
UNIFIED GLOBAL TECHNOLOGIES 3,060.50
TODD BILLER 3,750.00
UNITED BANKCARD CENTER 10,041.33
UNITED DAIRY, INC. 265,060.21
UNITED LABORATORIES 5,830.12
UNITED REFRIGERATION, INC. 15,517.40
UNITED PARCEL SERVICE 1,500.00
UPSHUR COUNTY SCHOOLS 1,400.01
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 5,280.00
VALLEY STEEL SERVICE, INC. 5,379.05
VARNER CONSTRUCTION, LLC. 4,822.25
VERITEQUE USA, INC. 315.00
VERTICAL TRANSPORT CONSULTING 807.42
VEX ROBOTICS, INC. 533.01
VIRCO, INC. 8,424.95
VWR INTERNATIONAL, LLC. 2,254.49
WAL-MART STORES, INC. 31,454.29
WARE, CHERYL LYNN 4,800.00
WAYSIDE PUBLISHING 68,265.03
WEEBLY, INC. 2,211.69
WENDLING’S FOOD SERVICE 32,687.33
WENGER CORPORATION 1,038.40
WV COUNCIL OF ADMINISTRATORS 425.00
WV SUPREME COURT OF APPEALS 69,538.43
WEST VIRGINIA RADIO CORPORATION 1,755.00
WESTERN BRANCH DIESEL, INC. 12,786.78
WESTERN PSYCHOLOGICAL SERVICES 3,088.20
WVAPT1,125.00WV BUREAU OF EMPLOYMENT PROG. 5,683.94
WV DEPT OF ENVIRONMENTAL PROT. 550.00
WV DEPT OF AGRICULTURE 165,515.20
WV DEPT OF HEALTH & HUMAN 760.00
WV DEPT. OF TRANSPORTATION 922.50
WV DEPT OF HIGHWAYS 24,698.06
WV FARM BUREAU FOUNDATION, INC 1,800.00
WV OFFICE OF THE ADJUTANT GEN. 7,087.60
WV SCHOOL BOARDS ASSOCIATION 16,838.00
WV NET 3,720.00
WV BOARD OF RISK & INS. MGMT. 322,767.00
WV STATE AUDITOR’S OFFICE 1,025.00
WV STATE POLICE 315.00
WV TEACHERS DEFINED CONTRIBUTN 59,269.71
WV TEACHERS DEFINED BENEFIT 120,308.60
WV CONSOL PUBL RETIREMENT 1,629,440.00
WVUH, INC. 1,242.88
WHOLESALE TIRE, INC .6,614.36
WILLIAMSON SHRIVER ARCHITECTS, 124,480.86
WILLYGOAT, LLC 3,410.00
WINSOR LEARNING, INC. 42,890.80
WOMELSDORFF, TOWN OF 2,146.50
WONDER & GROW:MINDFUL NATURE 5,826.66
WOODBURN PRESS LLC 340.19
WONDERPLAY, INC 1,204.56
WORLD FUEL SERVICES, INC. 351,470.79
WORLD POINT ECC, INC. 262.57
WORTHINGTON DIRECT HOLDINGS, 416.76
WV HARVEST 360.00
ZANER-BLOSER, INC. 11,671.23
ZIDES SPORT SHOP, INC. 6,677.25
ZONES INC. 199,157.75
TEACHER DIRECT 1,979.80
TEACHER INNOVATIONS, INC. 985.50
AMERICAN FAMILY LIFE ASSURANCE 15,600.20
AMERICAN FIDELITY 357,526.66
AMERICAN FIDELITY ASSURANCE 27,317.70
AIG/VALIC590.00CWV TEL FCU 344,559.55
RETIREE HEALTH BENEFIT TRUST 69,600.85
WASHINGTON NATIONAL INSURANCE 28,092.14
WV STATE TAX DEPARTMENT- 600.00
WV PUBLIC EMPLOYEES INSURANCE 1,268,853.36
WV-MOUNTAINEER FLEXIBLE 169,545.14
WVASA3,400.00FERPA 103,398.73
Amounts Less Than $250.00 16,893.83
Total Paid to Vendors $15,495,357.46
Total Salaries $26,273,616.08
Non Cash Accruals and Other $9,220,392.46
Total Expenditures $50,989,366.00
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