RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF NET POSITION
June 30, 2023
Primary Government Component Units
Governmental Development Emergency
Activities Authority Squad
ASSETS
Current assets:
Cash and cash equivalents $7,648,07 $2,915,911 $1,471,453
Investments 254,691 254,030 – –
Receivables:
Taxes 404,071 – – – –
Accounts 572,413 14,053 1,190,246
Grants 703 – – – –
Loans – – 5,570 – –
Lease – – 1,000,000 – –
Other fees – – 36,000 – –
Due from:
Prepaid expenses 1,880,425 – – 32,174
Capital assets:
Nondepreciable:
Land 1,064,265 2,321,843 – –
Construction in progress 66,250 – – – –
Depreciable:
Buildings 12,843,070 4,610,130 1,044,117
Structures and improvements 1,276,122 – – – –
Machinery and equipment 12,557,478 214,451 2,253,509
Less: accumulated depreciation ( 11,119,968) ( 1,363,970) ( 1,358,484)
Other debits:Net pension asset – – – – 821,067
Net OPEB asset – – – – 8,740
Total assets $27,547,594 $10,008,018 $5,462,822
DEFERRED OUTFLOWS
Deferred outflows of resources
related to OPEB 174,751 – – 57,889
Deferred outflows of resources
related to pensions 1,176,747 – – 513,170
Total deferred outflows of resources 1,351,498 – – 571,059
LIABILITIES
Current liabilities payable from current assets:
Accounts payable 143,026 99,353 73,845
Payroll payable 83,049 – – 75,705
Unearned revenues:
Other deferred revenue – – 1,036,000 – –
Federal Grants 122,146 – – – –
Noncurrent liabilities:
Bonds payable – due within one year 109,193 – – – –
Bonds payable – due in more than one year 3,339,925 – – – –
Notes payable – due within one year 91,416 – – – –
Notes payable – due in more than one year – – 3,772,238 – –
Capital lease payable – within one year 16,029 50 406
Capital lease payable – due in one year 9,767 – – – –
Compensated absences payable 267,758 – – 110,610
Net pension liability 742,919 – – – –
Net OPEB liability 83,628 – – – –
Total liabilities 5,008,856 4,907,641 260,566
DEFERRED INFLOWS
Deferred inflows of resources
related to OPEB 404,952 – – 319,913
Deferred inflows of resources
related to pensions 41,725 – – 722,031
Total deferred inflows of resources 446,677 – – 1,041,944
NET POSITION
Invested in capital assets, net of related debt 13,220,887 2,010,166 1,938,736
Restricted for:
Capital projects – – 51,517 – –
Unrestricted 10,222,672 3,038,694 2,792,635
Total net position $23,443,559 $5,100,377 $4,731,371
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, 2023
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 $9,931,520 $2,455,491 $637,666 $3,610,479 $( 3,227,884)
Public safety 5,860,339 – – 259,392 – – ( 5,600,947)
Health and sanitation 104,435 – – 36,735 – – ( 67,700)
Culture and recreation 600,697 – – 4,455 – – ( 596,242)
Social services 163,296 – – – – – – ( 163,296)
Capital projects 540,299 – – – – – – ( 540,299)
Interest on long-term debt 159,630 – – – – – – ( 159,630)
Total primary government $17,360,216 $2,455,491 $938,248 $3,610,479 10,355,998)
Component units:
Randolph County Deveopment Authority 620,379 880,918 713,462 – – – – $974,001 $- –
Randolph County Emergency Squad 3,563,678 4,014,179 110,825 – – – – – – 561,326
Total component units $4,184,057 $4,895,097 $824,287 $- – $- – $974,001 $561,326
General revenues:
Ad valorem property taxes 6,649,018 – – – –
Alcoholic beverages tax 82,800 – – – –
Hotel occupancy tax 350,576 – – – –
Gas and oil severance tax 119,572 – – 9,327
Other taxes 1,535,501 – – – –
Coal severance tax 252,440 – – – –
Licenses and permits 20,543 – – – –
Unrestricted investment earnings 92,956 – – 12,336
Refunds 97,245 – – – –
Reimbursement 2,384 – – – –
Miscellaneous 871,904 934,021 48,988
Total general revenues 10,074,939 934,021 70,651
Change in net position ( 281,059) 1,908,022 631,977
Net position – beginning 23,724,618 3,192,355 4,099,394
Net position – ending $23,443,559 $5,100,377 $4,731,371
The notes to the financial statements are an integral part of this statement.
RANDOLPH COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2023
Coal Other Nonmajor Total
Severance Fire American Community Governmental Governmental
General Tax E-911 Fee Rescue Act Corrections Funds Funds
ASSETS
Current:
Cash and cash equivalents $3,934,378 $263,637 $119,988 $500,069 $124,457 $1,351,365 $1,354,180 $7,648,074
Investments – – – – – – – – – – – – 254,691 254,691
Receivables:
Taxes 339,531 64,540 – – – – – – – – – – 404,071
Accounts 187,511 – – 29,337 278,304 – – 25,714 51,547 572,413
Grants 703 – – – – – – – – – – – – 703
Prepaid expenses – – – – – – – – 1,880,425 – – – – 1,880,425
Total assets $4,462,123 $328,177 $149,325 $778,373 $2,004,882 $1,377,079 $1,660,418 $10,760,377
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 55,283 – – 78,534 411 – – 6,297 2,50114 3,026
Payroll payable 57,915 – – 15,694 – – – – 3,039 6,401 83,049
Deferred revenues:
Fire Fees – – – – – – 258,100 – – – – – – 258,100
Federal grants – – – – – – – – 122,146 – – – – 122,146
Total liabilities 113,198 – – 94,228 258,511 122,146 9,336 8,902 606,321
Deferred Inflows:
Unavailable revenue – taxes 244,786 – – – – – – – – – – – – 244,786
Total deferred inflows of resources 244,786 – – – – – – – – – – – – 244,786
Total liabilities and deferred inflows of resources 357,984 – – 94,228 258,511 122,146 9,336 8,902 851,107
Fund balances:
Restricted – – – – 55,097 519,862 1,882,736 1,367,743 1,651,516 5,476,954
Assigned 4,104,139 328,177 – — – – – – – – – 4,432,316
Total fund balances 4,104,139 328,177 55,097 519,862 1,882,736 1,367,743 1,651,516 9,909,270
Total liabilities, deferred inflows and
fund balances $4,462,123 $328,177 $149,325 $778,373 $2,004,882 $1,377,079 $1,660,418 $10,760,377
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, 2023
Coal Other Nonmajor Total
Severance Fire American Community Governmental Governmental
General Tax E-911 Fee Rescue Pan Corrections Funds Funds
REVENUES
Taxes:
Ad valorem property taxes $6,668,109 $- – $- – $- – $- – $- – $- – $6,668,109
Alcoholic beverages tax 82,800 – – – – – – – – – – – – 82,800
Hotel occupancy tax 350,576 – – – – – – – – – – – – 350,576
Gas and oil severance tax 119,572 – – – – – – – – – – – – 119,572
Other taxes 464,156 – – – – – – – – – – 431,914 896,070
Coal severance tax – – 252,440 – – – – – – – – – – 252,440
Licenses and permits 8,198 – – – – – – – – – – 12,345 20,543
Intergovernmental:
Federal 47,231 – – – – – – 3,566,980 – – 745,241 4,359,452
State 74,099 – – – – – – – – 100,000 25,260 199,359
Local 10,000 – – – – – – – – – – – – 10,000
Charges for services 288,284 – – 1,192,957 – – – – – – 30,875 1,512,116
Fines and forfeits 66,446 – – – – – – – – 404,552 391,604 862,602
Interest and investment earnings 12,326 1,371 28 6361 426 – – 78,186 92,956
Refunds 97,245 – – – – – – – – – – – – 97,245
Reimbursements – – – – 354 – – – – 1,000 1,030 2,384
Payments in lieu of taxes 639,431 – – – – – – – – – – – – 639,431
Contributions and donations 5,000 – – – – – – – – – – 131,962 136,962
Miscellaneous 160,707 – – 605 444,132 – – – – 129,498 734,942
Total revenues 9,094,180 253,811 1,194,202 444,493 3,567,406 505,552 1,977,915 17,037,559
EXPENDITURES
Current:
General government 7,242,619 – – – – – – 2,285,260 – – 846,637 10,374,516
Public safety 2,865,752 – – 1,488,806 437,746 – – 245,465 646,714 5,684,483
Health and sanitation 103,475 – – – – – – – – – – – – 103,475
Culture and recreation 655,278 – – – – – – – – – – – – 655,278
Social services 122,000 – — – – – – – – – 15,084 137,084
Capital outlay 25,000 515,299 – – – – – – – – – – 540,299
Debt service:
Principal 77,070 – – – – – – – – – – – – 77,070
Interest 159,630 – – – – – – – – – – – – 159,630
Total expenditures 11,250,824 515,299 1,488,806 437,746 2,285,260 245,465 1,508,435 17,731,835
Excess (deficiency) of revenues
over expenditures ( 2,156,644) ( 261,488) ( 294,604) 6,747 1,282,146 260,087 469,480 ( 694,276)
OTHER FINANCING SOURCES (USES)
Transfers in 890,682 – – 268,750 – – – – – – 252,323 1,411,755
Transfers (out) ( 388,873) – – – – ( 22,673) ( 700,000) ( 118,000) ( 182,209) ( 1,411,755)
Total other financing sources (uses) 501,809 – – 268,750 ( 22,673) ( 700,000) ( 118,000) 70,114 – –
Net change in fund balances ( 1,654,835) ( 261,488) ( 25,854) ( 15,926) 582,146 142,087 539,594 ( 694,276)
Fund balances – beginning 5,758,974 589,665 80,951 535,788 1,300,590 1,225,656 1,111,922 10,603,546
Fund balances – ending $4,104,139 $328,177 $55,097 $519,862 $1,882,736 $1,367,743 $1,651,516 $9,909,270
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – GENERAL FUND
For the Fiscal Year Ended June 30, 2023
Variance with
Budgeted Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Ad valorem property taxes $6,291,756 $6,291,756 $6,668,109 $( 34,913) $6,633,196 $341,440
Alcoholic beverages tax 65,000 65,0008 2,800 ( 830) 81,970 16,970
Hotel occupancy tax 285,000 585,000 350,576 4,211 354,787 ( 230,213)
Gas and oil severance tax 50,000 50,000 119,572 – – 119,572 69,572
Other taxes 281,500 281,500 464,156 6,426 470,582 189,082
Licenses and permits – – – – 8,198 – – 8,198 8,198
Intergovernmental:
Federal 5,000 9,455 47,231 49,286 96,517 87,062
State 400,000 412,475 74,099 ( 47,954) 26,145 ( 386,330)
Local – – 10,000 10,000 – – 10,000 – –
Charges for services 399,000 399,000 288,284 193,312 481,596 82,596
Fines and forfeits – – – – 66,446 22,552 88,998 88,998
Interest and investment earnings 90,000 90,000 12,326 ( 4,120) 8,206 ( 81,794)
Refunds 200,000 900,653 97,245 735,762 833,007 ( 67,646)
Payments in lieu of taxes 588,000 588,000 639,431 – – 639,431 51,431
Contributions and donations – – – – 5,000 – – 5,000 5,000
Miscellaneous 126,500 129,350 160,707 ( 1,467) 159,240 29,890
Total revenues 8,781,756 9,812,189 9,094,180 922,265 10,016,445 204,256
EXPENDITURES
Current:
General government 6,309,548 8,492,378 7,242,619 215,560 7,458,179 1,034,199
Public safety 3,744,492 3,757,620 2,865,752 536,404 3,402,156 355,464
Health and sanitation 101,000 103,475 103,475 – – 103,475 – –
Culture and recreation 476,774 777,424 655,278 ( 15,780) 639,498 137,926
Social services 122,000 122,000 122,000 – – 122,000 – –
Capital outlay 35,000 35,000 25,000 – – 25,000 10,000
Debt service:
Principal – – – – 77,070 ( 77,070) – – – –
Interest – – – – 159,630 ( 159,630) – – – –
Total expenditures 10,788,814 13,287,897 11,250,824 499,484 11,750,308 1,537,589
Excess (deficiency) of revenues
over expenditures ( 2,007,058) ( 3,475,708) ( 2,156,644) 422,781 ( 1,733,863) 1,741,845
OTHER FINANCING SOURCES (USES)
Transfers in – – 37,650 890,682 ( 851,528) 39,154 1,504
Transfers (out) – – ( 68,618) ( 388,873) 363,873 ( 25,000) 43,618
Total other financing sources (uses) – – ( 30,968) 501,809 ( 487,655) 14,154 45,122
Net change in fund balance ( 2,007,058) ( 3,506,676) ( 1,654,835) ( 64,874) ( 1,719,709) 1,786,967
Fund balance – beginning 2,007,058 3,506,676 5,758,974 (1,754,928) 4,004,046 497,370
Fund balance – ending $- – $- – $4,104,139 $( 1,819,802) $2,284,337 $2,284,337
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE – BUDGET AND ACTUAL – COAL SEVERANCE TAX FUND
For the Fiscal Year Ended June 30, 2023
Variance with
Budgeted Amounts Actual Adjustments Actual Amounts Final Budget
Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
REVENUES
Taxes:
Coal severance tax $140,000 $530,000 $252,440 $( 1,864) $250,576 $( 279,424)
Interest and investment earnings 500 500 1,371 – – 1,371 871
Total revenues 140,500 530,500 253,811 ( 1,864) 251,947 ( 278,553)
EXPENDITURES
Current:
General government 500,000 526,989 – – – – – – 526,989
Capital outlay – – 390,000 515,299 – – 515,299 ( 125,299)
Total expenditures 500,000 916,989 515,299 – – 515,299 401,690
Net change in fund balance ( 359,500) ( 386,489) ( 261,488) ( 1,864) ( 263,352) 123,137
Fund balance – beginning 359,500 386,4895 89,665 ( 62,676) 526,989 140,500
Fund balance – ending $- – $- – $328,177 $( 64,540) $263,637 $263,637
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, 2023
Agency Funds
ASSETS
Non-pooled cash $1,830,252
Total cash $1,830,252
Receivables:
Taxes 597,948
Total receivables 597,948
Total assets $2,428,200
NET POSITION
Restricted for Individuals, organizations, other governments 2,428,200
Total liabilities $2,428,200
The notes to the financial statements are an integral part of this statement.
Randolph County Commission
Amount Paid
Absolute Assurance Drug $402.00
Appalachian Animal Hospital $1,749.38
Advance Auto $113.41
Advantage Technology LLC $330.00
Committee on Aging $125,577.00
Air Delights $246.48
AJ-Allegheny Systems LLC $850.00
All American Uniform $73.10
All American Uniform2 $5,144.26
Allegheny Regional Family $5,000.00
Allegheny Veterinary Service $11,496.30
Alum Creek Quick Stop $63.97
Amazon $12,453.67
American Telebrokers $37.87
American Legion Auxiliary $900.00
American Legion Post 29 $7,550.00
AM Leonard $186.81
American Poultry $180.00
Alcohol Monitoring System $6,861.01
Amtower Auto Supply $108.06
Charles Anderson $222.50
Angel’s Arsenal $852.95
WV APCO Chapter $1,856.00
APCO International INC $5,365.00
Appalachian Community $18,000.00
Apple, Inc $1,158.00
AppleBee’s $71.05
Applied Concepts Inc $148.00
Aqua Filter Fresh Inc $3,677.01
Denver Arbogast $226.88
Arby’s $83.66
AT&T Mobility $17,051.27
Atlas Geographics Data Inc $16,400.00
Allied Universal Elec $11,230.80
Autotronix WV $16,085.13
Auto Zone $323.98
Avenu Insights & Analytics $13,208.68
Association of WV Assessors $1,618.00
Axon Enterprrise Inc $37,362.71
Wamda Balducci $200.00
Glanda Balint $200.00
Barbour County Sheriff $1,572.25
Barker Land & Consulting $8,000.00
Anita Barrick $221.39
Bates Carpet & Furniture $14,441.85
Barricuda Bins Inc $4,843.15
Corina Belan $200.00
Millie Bennett $200.00
Betty’s Boots $373.90
Beverly VFD $47,100.00
Beverly Heritage Center $55,000.00
Town of Beverly $154,004.30
Beverly Utilities $50.00
Sandra Bibey $118.76
Randall Biller $213.13
Fred Bird $200.00
Biser’s Radio Service $10,478.00
Blue360 Media $2,117.13
Bodkins Enterprises $4,224.00
Peggy Bonner $200.00
Brewer & Company of WV $300.00
Brinsea Products $157.92
Dawn Bucher $200.00
Buckhannonb Police Dept $1,278.70
Builders Group $833.78
Busch, Zurbuch & Thompson $15,615.56
Buzzersystems.com $376.95
Buffalo Wild Wings $161.73
Byrd’s House of Donuts $45.90
Cacapon State Park $288.00
Patty Calain $205.00
Call One, Inc $2,256.00
Camp Dawson Billeting $177.00
Camp Dawson MWR Billeting $118.00
Candelwood Suites $146.08
Canva PTY LTD $119.40
Carahsoft Technology Copr $8,010.00
Jody Carpenter $1,116.56
Casto & Harris Inc $15,988.87
Casto Technical Services $187,473.96
Citizens Bank of WV $3,279,014.20
County Commissioners Assoc $4,025.00
Celebrite, Inc $16,800.00
WVWW Celtic Festival $5,000.00
Chamber of Commerce $8,000.00
Champion Industries $4,581.82
Charles Chandler II $200.00
Margaret L Channell $200.00
Sondra Channell $200.43
Cheaper than Dirt $387.53
Cheddars Casual Cafe $185.99
Chick-Fil-A $99.50
Cintas $390.60
Citco Water $1,343.00
Citrix Systems Inc $1,990.01
CityNet LLC $15,308.70
City of Buckhannon $1,395.95
Audra Claypoole $200.00
Claytor Enterprises LLC $5,000.00
ClearFreak.com $51.87
Coalton VFD $61,900.00
Town of Coalton $10,000.00
Donald Coberly $150.00
Coca Cola Bottling Co $233.32
Keri Cochran $230.40
Rhonda Coffman $150.00
Colonial Court Service $15,828.79
Compiled Technologies $25,382.93
Diana Cooper $200.00
Sharon Cooper $217.50
Terry Cooper $150.00
Tina Corcoran $211.88
RCB Corridor H HWY Authority $5,000.00
Country Inns & Suites $311.34
George Coussoule $205.00
Covius Document $850.62
Jennifer Cox $200.00
Computer Projects of IL $1,782.00
Crazy Harry’s Country Market $190.22
Cricket Wireless $996.00
Angela Cunningham $205.00
Maxine Cunningham $205.00
Sarah Cunningham $205.00
Cuptane LP Gas Co Inc $3,302.97
Marvella Currence $235.00
Steve Currence $205.00
Custom Paving & Sealing $4,150.00
D & E College $854.61
Danhill Construction Co $2,073,947.75
CBHBC Corp LLC $1,423.35
Davis Electric $721.48
Shawna Davis $82.88
Davis Trust Company $24,500.00
Dawson’s Towing $605.00
Days Inn $411.88
Deluxe $541.89
Elkins Depot Welcome Center $161,615.59
Design Roofing $350.00
Theresa Devine $150.00
DHHR $200.00
Davis Health System $10,000.00
The Digital Soup LLC $31,582.04
Dish $516.91
Dollar Tree $55.83
Domino’s Pizza $178.34
Downtown Detailing $842.05
Dry Fork Recreation $3,000.00
Dunhams $461.73
Maryann Durland $205.00
Earth Planter $1,426.00
Ebay $80.21
EB WV Prosecutors Sum $430.00
Ehrlich $2,835.84
EHS Annual Graduation $5,000.00
Robert R Elbon Jr $117.00
Lantz Elbon $227.21
Electronic Speciality $16,437.24
Elkins Rand Co Chamber of Comm $3,500.00
Elkins City Police Dept $1,572.25
Elkins Energy Youth Sport $500.00
Elkins Rand Co Library $30,500.00
City of Elkins $23,402.28
Elkins Vol Fire Dept $2,000.00
Elkins Lodge No 108 $6,000.00
Elkins Parks & Recreation $24,000.00
Elkins Main St $25,000.00
Elkins Fordland Inc $108,713.25
Elks Lodge #1135 $970.90
E L Robinson Engineering $28,900.00
Embassy Suites Charleston $2,787.52
Emblazon Sign Company $18,353.00
Brandy English $8,650.00
Enterprise FM Trust $18,376.02
Epsilon Sigma Phi $585.00
ESRI Environmental System $4,050.00
Election Systems $29,809.00
Evenbrite $1,463.96
Everbridge Inc $6,180.00
Evolv Inc $2,100.00
Executive Auto Spa LLC $1,665.50
Fairfield Inn & Suites $1,170.00
Fastenal Co $787.16
FBINAAWV $255.00
FedEX $228.69
Larry Ferguson $200.00
David Ferguson $903.36
Hannah Fincham $1,566.29
Wini Fink $205.00
First Tactical $169.95
William Fisher $200.00
Floorguy $60.00
Bradley Fluharty $210.00
Donna Fluharty $211.25
Fraternal Order of Police $2,500.00
Patty Fordyce $200.00
Tyler Foste r$143.70
Frontier $92,202.80
Galls Inc $1,290.14
Jamie Gannon $200.00
Martha Gardner $300.00
Sandra Giacobe $200.00
Resort at Glade Springs $348.00
Glassworks $65.07
Global Science Technology $85,181.25
Glotflety Enterprises Inc $7,078.35
Goff Appraisals $10,997.75
Charlotte Goff $200.00
Carolyn Gola $200.00
Erin Golden $172.50
Golden Corral $56.31
Ronald Gooden $181.86
Jeff Goodman $200.00
Grady Consulting LLC $650.00
Garrett Graham $155.00
Lucy Graham $200.00
Granger $1,588.70
Grant County Press $156.58
Grantwriting Basics $495.50
Phil Graziani $200.00
Great Dragon $71.13
Greenbrier Hote $1,589.56
Green Light Depot $147.84
Kelsey Gross $67.50
Guttman Energy Inc $69,743.69
Hampton Inn $5,043.24
David Hamrick $200.00
Linda Hamrick $205.00
Harbor Freight $179.19
Dorothy Harlan $200.00
Town of Harman $185,046.13
Harman VFD $47,000.00
Christina Harper $123.20
Martha Hart $225.00
Hart Office Solutions $4,526.27
Hazelden Publishing $971.61
Glenda Helmick $210.00
Helvetia Public Library $11,500.00
Tessa Henry $210.00
Hibachi Japanese $59.87
Carolyn Higgins $244.38
Hilton Garden Inn $339.92
Kimberly Hinchman $413.00
Bryan Hinkle $89.75
Brenda Hinkle $348.66
Hinzman Auto Repair $164.75
Brooke Hinzman $811.51
Tammy Hinzman $182.50
Sandy Hogan $300.00
Jennifer Hohl $200.00
Holiday Inn $1,958.82
Erin Hollen $1,470.00
Hollotec $990.00
Drug Awareness Program $5,000.00
Brenda House $205.00
Michael House $233.75
Huttonsville Mill Creek VFD $47,000.00
Huttonsville Community $100.00
IAPE $765.00
Ihlenfeld $94.76
Illume Media Group Inc $10,152.00
Imprint Logo $414.14
In-Synch Systems LLC $9,725.97
Interact Childrens Museum $1,667.00
Elkins Inter Mountain Co $33,632.88
Intrepid Networks $1,440.00
IRS $2,268.27
Stacy Isabel $401.25
J D Power $612.00
Jenkins Ford $111,409.00
J H Consulting LLC $300.00
JNW Contracting LLC $7,080.00
Joeys Bike Shop Inc $115.12
John Ballytyne Memorial $1,500.00
Alexus Johnson $205.00
Heather Johnson $9,303.79
Steve Jory $212,315.77
Software Computer Group $600.00
Justice & Community Service $1,582.32
K&K Collision & Towing $7,665.01
Kaisers Coffee & Candy $171.80
David Kesling $131.16
Sam Kirkpatrick $3,151.00
Canda Kisamore $205.00
Kita Modern Japanese $359.68
Knight Consulting Servics $200.00
Melanie Knutti $212.50
Kroger $494.12
KTS Law Enforcement Training $700.00
K9 Working Dogs $15,000.00
LaCrosse Footwear Inc $200.00
Jon Lambert $200.00
Landmark Forestry LLC $11,735.00
Law Enforcement Systems $390.00
Lawmen Supply company $6,213.33
Krista Leach $200.00
Louise Leach $200.00
Leading Creek VFD $47,100.00
Leaf $19,218.02
Lewis County Sheriff $1,278.70
Jeanette Lewis $200.00
Lewis Co Prosecuting Attorney $858.20
Sherri Lewis $221.39
Matthew Bender & Co Inc $4,566.10
Liberty Lounge $80.88
Line-X of North Central WV $4,352.67
Little Ceasars $106.62
Logans Steakhouse $89.33
Donna Long $205.00
Longhorn $167.92
Danny Loudin $219.38
Lowe’s Home Center Inc$ 2,304.89
Lynx WV Inc $1,200.00
Karla Mahanes $900.00
Shawn Mahanes $150.00
Sandra Mallow $200.00
Mama Mia Pie & Pasta $72.25
Mannlake Bee & Ag $81.12
Speaks Marathon $184.25
Judy Marco $200.00
Lance Marcum $416.58
Marshall & Swift $375.95
J T Martin Co $379.74
Clark Martin $210.00
Maureen Martin $200.00
Masterpiece Inc $50.00
Matter LLC $200.00
Louise McAtee $200.00
McCarty’s Septic Service $700.00
McClain Printing Service $907.81
McDonalds $182.18
Charles McKay $154.11
Ella McLaughlin $200.00
Mead & Hunt $13,525.00
Meals on Wheels $5,000.00
Municipal Emergency Services $3,018.00
Mi-Tec Computer $84.27
Micrologic Inc $2,075.00
Micro Distributing II Ltd $149.85
Midland PSD $751,275.41
Midway USA $71.95
Skye Miller $200.00
R Mairah Mills $248.00
MAS Modern Marketing Inc $11,720.75
Mon Power $137,730.00
Cathy Moore $200.00
Gladys Moore $340.68
James P Morgan Jr $320.00
Mountaineer Generator $50,863.26
Mid-Ohio Valley $250.00
Mountain State Forest Festival $25,000.00
Mountaineer Gas $32,782.17
Mufflers Brakes & More $144.00
Joni Mullenax $200.00
National Everything $332.43
National Extension Assoc $600.00
Nation’s Best CPR $183.00
Natinal Sheriff’s Assoc $142.00
Nationwide Capital LLC $91,416.00
National Pen Co LLC $346.58
Naylors Ace Hardware $2,015.87
Norton Harding Jimtown PSD $500,000.00
Nitro Construction Service $3,200.00
North Central Community Corr $2,000.00
Notepage $395.00
Crystal O’Brien $89.73
Office Products Inc $6,128.23
Ogden Pressure Washing $4,494.00
Wilson Lodge at Oglebay $4,020.38
Ohio Fire $92.38
Olive Garden $93.96
Opans LLC $65,500.00
Our Town Inc $12,500.00
Outback $153.66
Packtrack $140.00
Michael Parker $722.84
ParMar $68.90
Jade Parrish $236.38
Barbara Pennington $200.00
Pens.com $325.72
Peter Pan Dry Cleaners $665.85
Petersburg Electronics $179.99
Beverly Petrice $200.00
Petty Cash $15,000.00
Admore Inc $2,162.60
Juanita Phillips $200.00
Pickens VFD $47,000.00
Pies & Pints $84.13
Connie M Pingley $205.00
Wanda Pingley $210.63
Pioneer Public Library $11,500.00
Pitney Bowes Global $8,584.17
Melinda Planakis $54.88
David Plaugher $200.00
Play & Park Structures $13,390.64
Leckta Poling $123.20
Posson Family Trust $4,440.00
Precision Pump $877.00
Precision Services Inc $108,208.72
Premier Construction $21,253.05
Letha Price $200.00
Dotty Primavero $200.00
Prospects $159.81
Elizabeth Proudfoot $200.00
Lynn Proudfoot $211.25
William Proudfoo t$200.00
Quaker Steak & Lube $421.03
Quill Corp $61,382.79
Charlie Ramse y$140.56
James Ramsey $758.40
Elkins Randolph Airport Auth $77,500.00
Rand Co Bd of Ed $1,480.04
Randolph Co Childrens $20,000.00
Rand Co Ambulance Auth $110,000.00
Randolph Elkins Health Dept $83,000.00
Rand Co Humane Society $85,000.00
Rand Co Recreation Board $210,530.00
Rayallen.com $228.94
Rand Co Community Arts $15,100.00
Rand Co Development Auth $315,000.00
Rand Co Fair Corp $3,000.00
Rand Co Housing Auth $1,820.80
Rand Co Recycling Center $62.75
Rand Co Special $2,500.00
Reconnect Inc $4,380.00
Redwood Biotech $16,291.38
Redwood Toxicology $22,250.00
Region VII Planning $33,622.00
Registration Max LLC $1,000.00
WV Regional Jail $1,231,533.00
Pitney Bowes Bank Inc $52,000.00
Revolve LED $88.51
Michelle Rhodes $205.00
Todd Rhodes $200.00
Mary Richards $200.00
Philip Riggleman $605.57
Robs Tinting & Detail $90.00
Robertson Heating Supply $897.91
Sharon Rollins $200.00
Wilda Rosier $217.50
Patricia Rossi $300.00
Peggy Young Ross $17,460.37
Roys RV Supercenter $1,425.57
Rubber Stamps $134.70
Russell Memorial Public Library $11,500.00
Ryans Wrecker Service $1,464.32
Sarr Psychological $785.00
Safety Sign $2,954.69
Salomon $250.00
Saul Mineroff Electronics $2,105.00
Gayle Scott $200.00
Sheila Scott $200.00
Security Detection Inc $38,780.00
Seneca Designs $641.50
Amy Shahan $200.00
Joan Sharp $200.00
Sheetz $255.52
Robert H Shelton $200.00
Russell Shepherd $213.75
Sheriff of Randolph County $469.68
Sherwin Williams Co $735.05
Jeanette Shiflett $205.00
WVU $200.00
Ricci Sholock $360.00
Shoplet $265.83
Shop4h $323.76
Jim Shorkey CDJR $129,371.58
Sheriff of Randolph County $1,465,655.30
Christopher Siler $391.97
Donald Simmons $205.00
Brandy Simmons $900.00
Shelia Simmons $200.00
Stephanie Simmons $221.39
Robin Sinor $205.00
Sirchie Acquisition LLC $238.85
Sis Clothespin $60.00
Jeffrey Skidmnore $150.00
Cathy Slawter $290.00
Kennedy Slawter $200.00
Smart Sign $331.37
Harry Smith $212,315.76
Linda Smith $205.00
Luwana Smith $200.00
Mark Smith $600.00
Software Systems Inc $64,604.24
Southern States Elkins $167.07
Speeds Tech Lights $729.96
Dorothy Spessert $200.00
Randy Sprinkel $200.00
Sherry Sprinkel $205.00
Remington Stanley $150.00
Justin Stanley $150.00
Ryan Stanley $921.25
Jeffery Starcher $345.00
Startechtel $125.95
Starbridge Suites $363.66
STI Networks $11,821.47
Stonewall Resort $1,182.00
Stratton Hats $418.02
Stuart Strong $56,760.00
Subway $458.76
Superior industrial $5,243.74
Sutter Roofing $486.67
Debra Swank $200.00
Richard Swisher $150.00
Taco Bell $130.15
Talbott Glass LLC $7,389.00
Tamco Capital Corp $13,944.85
Tucker Community Foundation $5,000.00
Teets Meat Packing LLC $140.00
Karen Tenney $240.00
Terra Flora Landscaping $6,399.78
Texas Roadhouse $390.45
The Old Brick Playhouse $10,000.00
Carol Thompson $150.00
The Thrasher Group Inc $37,404.00
Melody W Tingler $200.00
TK Elevator Corp $10,240.17
Toshiba Financial Services $5,676.57
Totalid Solutions $261.00
TownePlace Suites $392.00
Townline Poultry Farm $331.35
Tractor Supply Co $1,884.67
Trans Union Risk $401.25
Trickett Hardware $89.32
Christy Triplett $200.00
Tri State Escrap $9,900.00
Traci Turner $205.00
TVHS $10,500.00
Tygart Valley VFD $47,100.00
Tygart Valley Homestead Assoc $15,000.00
Tygart Valley Lions Club $2,000.00
Tygart Valley Recycling $13,857.79
Tygart Valley Sanitation $3,287.54
Tygart Valley United Way $2,000.00
Twin Falls Resort $288.00
Tyler Technologies Inc $82,518.98
Edward Tyre $205.00
Uattend.com $489.00
Uline $540.06
Unified Solutions LLC $37,467.50
United Air $529.20
Upshur Co Prosecuting Attorney $300.00
Upshur Co Sheriffs Office $3,425.81
U S Bank $65.78
USDA Forest Service $648.77
US Federal Contractor $599.00
USPS $402.62
Valley Business Systems $2,426.75
Valley Soccer $13,500.00
Valley Head VFD $47,000.00
Valley Head Public Library $11,600.00
Vance Outdoors Inc $3,649.00
Cecelia Vance $200.00
Merry L Vance $205.00
Dave Vandenberg $200.00
Vandevander & Nypl, CPAs $12,325.00
Vertical Transport $807.42
Centers Against Violence $25,000.00
Walgreens $106.28
Walmart $8,560.60
Walter Drake $81.17
WAMSB $7,500.00
Jacob Ward $200.00
Sarah Ware $200.00
Moriah Warner $150.00
William Warner $150.00
Weaver Livestock $249.12
Webstaurant Store $121.33
Gail Weese $200.00
Kathy Weese $519.36
Deborah Wegman $661.32
Sara Weiford $200.00
Teresa Weiford $205.00
Wendlings Food Service $2,389.64
Wendys $120.71
Weston Democrat $73.49
Delaine White $222.50
Judy White $200.00
Michael White $200.00
Pamela White $285.00
Sheena White $208.75
Whitmer VFD $47,100.00
Whitmer Water Assoc $3,554.00
Angela Wickline $205.00
Savannah Wilkins $289.48
Shari Wince $7,275.00
Brenda Wiseman $1,186.71
Womans Club of Elkins $600.00
Woodford Oil Co Inc $2,207.17
Raymond Wood $200.00
Barbara Worden $200.00
WV Assoc of County Clerks $1,050.00
WV Assoc of Circuit Clerks $300.00
WV Assoc of Assessors $175.00
WV Assoc of Counties $7,395.00
WV State Auditors Office $54,465.00
WV Bar Assoc $750.00
WV Correctional Industry $6,042.01
WV Counties Group Insurance $200,202.00
WV DMV $140.00
WV Divison of Labor $570.00
WV Double Tap Gun $5,000.00
WV Extension Assoc $114.00
WV Emergency Management $125.00
WV Enhanced 911 Council $915.27
WV Interactive LLC $175.00
WVIPay.com $165.16
WV Network $456.00
WV Prosecuting Attorney Assoc $200.00
WV State Tax Dept $34,584.23
WV Sheriffs Assoc $2,000.00
WV Sirn $450.00
WV State Bar $250.00
WV State Fire Marshall $1,930.00
WV State Police $293.55
WV State Agency for Surplus $6,000.00
WVU $54,975.00
WVU Extension Service $1,419.42
WVU Market Place $300.00
Xerox Corp $1,030.63
Jo Ann Yeager $200.00
YMCA $17,000.00
Phyllis Yokum $795.52
Emily Young $200.00
Michaella Young $200.00
Candy Yrizarry $200.00
Zazzle $199.07
Roger Zirkle $205.00
Zoro $176.66
1000 Bulbs $79.11
4-H Youth Development $95.00
4 inkjets $119.79
50 East Coast Dinig $123.01
Lisa McCauley $200.00
Mark Poling $200.00
Veronica Siler $205.00
Elkins First Church of Nazarene $100.00
Bowden Family Worship $100.00
10/14