ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2024
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 $7,109,250 $2,141,448 $1,599,578 $- $351,223 $750,000 $160,796 $12,112,295
Investments – – – – – – – –
Prepaid expenses 98,361 – – – – – – 98,361
Taxes receivable, net 712,494 – – – – – – 712,494
Food service receivable, net – – – – – – – –
Deposits 264,845 197,485 – – – – 13,460 475,790
Other receivables (Ret Forfeiture) – – – – – – – –
Due from other governments:
State aid receivable – 28,209 – – – – – 28,209
PEIA allocation receivable 439,722 161,815 – 24,065 – – – 625,602
Reimbursements receivable 16,986 1,602,693 – 1,820,705 – – – 3,440,384
Due from other funds 1,679,995 – – – – – – 1,679,995
Deferred outflows:
Deferred outflows – – – – – – – –
Total assets and deferred outflows $10,321,653 $4,131,650 $1,599,578 $1,844,770 $351,223 $750,000 $174,256 $19,173,130
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,654,394 $608,805 $- $90,640 $- $- $- $2,353,739
PEIA premiums payable 916,729 337,350 – 50,172 – – – 1,304,251
Other liabilities——–
Accounts payable 234,153 10,827 – – – – 24,950 269,930
OPEB liability – – – – – – – –
Due to other fiscal agents 3,285 – – – – – – 3,285
Due to other funds – – – 1,679,995 – – – 1,679,995
Deferred inflows:
Deferred inflows 616,995 197,485 – 1,818,285 – – – 2,632,765
Total liabilities and deferred inflows 3,425,556 1,154,467 – 3,638,992 – – 24,950 8,243,965
Fund Balances:
Nonspendable 98,361 – – – – – – 98,361
Restricted – 2,977,183 1,599,578 – 351,223 750,000 149,306 5,827,290
Committed – – – – – – – –
Assigned 1,697,474 – – – – – – 1,697,474
Unassigned 5,100,262 – – (1,794,222) – – – 3,306,040
Total fund balances 6,896,097 2,977,183 1,599,578 (1,794,222) 351,223 750,000 149,306 10,929,165
TOTAL LIABILITIES, DEFERRED INFLOWS
AND FUND BALANCES $10,321,653 $4,131,650 $1,599,578 $1,844,770 $351,223 $750,00 $174,256 $19,173,130
The notes are an integral part of the financial statements, however, to conserve space, they are not included in the publication but are available for review at the board office.
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special
Current Special Revenue SpecialRevenue Debt Permanent Capital
Expense Revenue SchoolActivity Federal Stimulus Service Improvement Projects Total
Fund Fund Fund Fund Fund Fund Fund Governmental
Revenues:
Property taxes $9,424,333 $- $- $- $- $- $- $9,424,333
Other Local sources 534,497 10,471 1,113,164 – 704 – 219,183 1,878,019
State sources 29,239,277 1,938,753 – – – – 13,460 31,191,490
Federal sources 623,328 6,475,033 – 5,564,925 – – – 12,663,286
Miscellaneous sources – – – – – – – –
Total revenues 39,821,435 8,424,257 1,113,164 5,564,925 704 – 232,643 55,157,128
Expenditures:
Instruction 22,045,870 1,828,447 1,301,964 2,452,739 – – – 27,639,020
Supporting services:
Students 1,982,626 652,955 – 101,147 – – – 2,736,728
Instructional staff 374,896 2,322,967 30,802 1,467,523 – – – 4,196,188
Central administration 582,523 354,750 – 5,075 – – – 942,348
School administration 2,902,582 709 – – – – – 2,903,291
Business 580,765 10,037 – 24,322 – – – 615,124
Operation and maintenance of facilities 4,327,250 111,809 – 158,978 – – – 4,598,037
Student transportation 3,518,192 5,731 – 20,892 – – – 3,544,815
Food services 221,505 3,732,272 – – – – – 3,953,777
Community services 11,000 – – 1,111 – – – 12,111
Capital outlay – – – 161,686 – – 2,175,963 2,337,649
Debt service:
Principal retirement 133,334 – – – – – – 133,334
Interest and fiscal charges 22,999 – – – – – – 22,999
Total expenditures 36,703,542 9,019,677 1,331,766 4,393,473 – – 2,175,963 53,625,421
Excess (deficiency) of revenues
over expenditures 3,117,893 (595,420) (219,602) 1,171,452 704 – (1,943,320) 1,531,707
Other financing sources (uses):
Transfers in 613,309 794,922 438,010 – – – 68,422 1,914,663
Capital lease proceeds – – – – – – – –
Transfers (out) (1,183,132) (135,978) (64,205) (531,348) – – – (1,914,663)
Total other financing sources (uses) (569,823) 658,944 373,805 (531,348) – – 68,422 –
Extraordinary item:
Other post employment benefit credit – – – – – – – –
Net change in fund balances 2,548,070 63,524 154,203 640,104) 704 – (1,874,898) 1,531,707
Fund balances – beginning 4,348,027 2,913,659 1,445,375 (2,434,326) 350,519 750,000 2,024,204 9,397,458
Restatement of fund balance – – – – – – – –
Fund balances – beginning, as restated 4,348,027 2,913,659 1,445,375 (2,434,326) 350,159 750,000 2,024,204 9,397,458
Fund balances – ending $6,896,097 $2,977,183 $1,599,578 $(1,794,222) $351,223 $750,000 $149,306 $ 10,929,165
The notes are an integral part of the financial statements, however, to conserve space, they are not included in the publication but are available for review at the board office
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $12,112,295
Investments –
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 712,494
Deposit with Retirement Board –
Food service receivable –
Lease receivable –
Other receivables 475,790
Prepaid BRIM 98,361
Other prepaid expenses –
Due from other governments:
State aid receivable 28,209
PEIA allocation receivable 625,602
Reimbursements receivable 3,440,384
Capital Assets:
Land 637,200
Land improvements –
Buildings and improvements 63,745,464
Furniture and equipment 10,249,288
Vehicles 5,703,962
Construction in process 1,964,154
Less accumulated depreciation (45,462,728)
Total capital assets, net of depreciation 36,837,340
Right-of-Use Assets:
Land –
Buildings –
Equipment –
Vehicles –
Subscription-based information technology arrangements (SBITAs) 475,383
Less accumulated amortization (134,206)
Total ROU assets, net of amortization 341,177
Net other post employment benefit (OPEB) asset 140,962
Total assets 54,812,614
Deferred outflows of resources:
Pension 1,254,559
Other post employment benefit (OPEB) 130,303
Total deferred outflows of resources –
Total assets and deferred outflows of resources $56,197,476
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 and contracts –
Accrued interest –
Finance lease obligation 133,333
Finance lease liability –
Financed purchases and other –
SBITA liability –
Due beyond one year:
Bonds and contracts –
Finance lease obligation 133,333
Finance lease liability –
Financed purchases and other –
SBITA liability –
Asset retirement obligation (ARO) liability –
Net pension liability – Proportionate share 1,894,438
Net other post employment benefit (OPEB) liability – Proportionate share –
Net other post employment benefit (OPEB) liability – Dental & Vision –
Total liabilities 6,092,309
Deferred inflows:
Pension 67,624
Other post employment benefit (OPEB) 171,333
Other –
Total deferred inflows 238,957
Total liabilities and deferred inflows of resources $6,331,266
Net Position:
Invested in capital assets 36,570,674
Restricted for:
Debt service 351,223
Special projects 4,576,761
Capital projects 899,309
Unrestricted 7,468,246
Total net position $49,866,210
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 $23,291,048 $ 463,312 $ 6,682,693 $ – $ (16,145,043)
Supporting services:
Students 2,461,896 48,973 774,750 – (1,638,173)
Instructional staff 4,236,015 84,264 1,333,060 – (2,818,691)
District administration 912,295 18,148 287,096 – (607,051)
School administration 2,659,311 52,900 836,876 – (1,769,535)
Business services 589,275 11,722 185,443 – ‘ (392,110)
Operation and maintenance of facilities 6,518,262 129,663 2,051,275 – (4,337,324)
Student transportation 3,007,435 59,825 946,430 – (2,001,180)
Food services 3,655,079 (201,320) 2,841,565 – (1,014,834)
Community services 12,500 – – – (12,500)
Interest on long-term debt/finance leases 22,999 – – – (22,999)
Total governmental activities 47,366,115 667,487 15,939,188 – (30,759,440)
General revenues:
Property taxes 9,543,954
Unrestricted state aid 23,983,052
Unrestricted investment earnings 344,985
Unrestricted grants and contributions –
Gain (loss) on sale of assets 3,260
Extraordinary item:
Other post employment benefit credit –
Transfers in 1,914,663
Transfers (out) (1,914,663)
Total general revenues, other items, and transfers 33,875,251
Change in net position $3,115,811
Net position – beginning 46,999,362
(248,963)
Net position – beginning as restated 46,750,399
Net position – ending 49,866,210
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 $10,929,165
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 36,837,340
Right-of-use assets used in governmental activities are not
financial resources and, therefore, are not reported in the funds 341,177
Deferred charges are not reported in the funds 1,826,913
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. 805,852
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 1,254,559
Deferred inflows of resources related to pensions (67,624)
Deferred outflows of resources related to OPEB 130,303
Deferred inflows of resources related to OPEB (171,333)
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 (266,666)
Compensated absences –
Net pension liability – Proportionate share (1,894,438)
Net OPEB liability – Proportionate share 140,962
Net position of governmental activities $49,866,210
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
Net change in fund balances – total governmental funds $1,531,707
Amounts reported for governmental activities in the statement of activities
are different due to:
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 (1,641,947)
Capital outlays 5,439,205
Governmental funds report capital outlays as expenditures. However,
in the statement of net position, the cost of lease assets is allocated
over their estimated useful lives and reported as amortization
expense. The effect on net position is the amount by which capital
outlays exceed amortization in the current period.
Amortization expense –
Capital outlays –
Governmental funds report capital outlays as expenditures. However,
in the statement of net position, the cost of SBITA assets is allocated
over their estimated useful lives and reported as amortization
expense. The effect on net position is the amount by which capital
outlays exceed amortization in the current period.
Amortization expense (86,431)
Capital outlays 148,413
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 82,230
Operating Grants and Contributions (650,755)
Other miscellaneous conversion adjustments –
A portion of the change in fund balances is the proceeds from the
general obligation bonds issued during . Those proceeds are not
considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from the
premium on the general obligation bonds issued during . Those
proceeds are not considered revenue items for the purpose of this
statement. –
A portion of the change in fund balances is the current year
amortization of the premium on general obligation bonds. The current
year amortization of the premium is a reduction of interest expense
rather than revenue for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from finance
leases. Those proceeds are not considered revenue items for the
purpose of this statement. –
A portion of the change in fund balances is the proceeds from
financed purchases. Those proceeds are not considered revenue
items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from
SBITAs. Those proceeds are not considered revenue items for the
purpose of this statement. –
The repayment of the principal of long-term debt (e.g., bonds, leases)
consumes the current financial resources of governmental funds.
However, such repayment has no effect on net position. –
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 (3,083,616)
Accumulated depreciation of assets disposed 725,194
Differences in the ROU asset and accumulated amortization on ROU
asset terminated agreements are reported as a loss and reduction in
net position in the statement of activities
Right-of-Use assets terminated (40,320)
Accumulated amortization of assets terminated 40,320
Compensated absences 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 compensated
absences (increased)/decreased.
Accrued vacation payable –
Interest on long-term debt in the statement of activities differs from the
amount reported in the governmental funds because interest is
recognized as an expenditure in the funds when it is due, and thus
requires the use of current financial resources. In the statement of
activities, however, interest expense is recognized as the interest
accrues, regardless of when it is due. –
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 312,976
Cost of benefits earned net of employee contributions (357,587)
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 25,840
Cost of benefits earned net of employee contributions 537,248
Asset Retirement Obligations (AROs) are reported in the statement of
net position, but are not reported in governmental funds. This is the
amount by which the ARO has increased. –
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. 133,334
Financed purchases 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 financed purchases
decreased. –
SBITA 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 SBITA payables
decreased. –
Change in net position of governmental activities $3,115,811
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents $1,599,580
Receivables –
Total assets $1,599,580
LIABILITIES
Accounts payable & accrued liabilities –
Due to other funds $1,599,580
Total liabilities $1,599,580
See Notes to Financial Statements
Randolph County Schools
List of expenditures in excess of $250
A DURER INC 1,699,619.80
ABSOLUTE ASSURANCE DRUG 4,205.00
EHRLICH 13,585.00
ASAP 32,281.41
ALLDATA 975.00
MON POWER 527,130.59
MON POWER 470,478.96
J.F. ALLEN COMPANY 8,813.03
ALTEC, INC. 2,086.50
AMAZON CAPITAL SERVICES, INC. 146,009.89
AMCOM 3,046.48
AMTOWER AUTO SUPPLY, INC. 6,917.36
APPLE COMPUTERS INC. 11,133.80
ARTSBANK, INC. 65,636.18
AT & T – WIRELESS 3,600.93
ATCO INTERNATIONAL 11,800.11
AUGUSTA HERITAGE CENTER, INC. 6,600.00
BANNER SOLUTIONS 2,246.24
BARBOUR COUNTY COMMUNITY 945.00
BATES CARPET CENTER 22,719.76
BENNETT SUPPLY OF PENNSYLVANIA 3,477.05
BEST LIFE THERAPY, LLC. 84,448.50
BEVERLY ELEMENTARY SCHOOL 21,690.00
BEVERLY ELEMENTARY SCHOOL 7,600.00
BEVERLY, TOWN OF 12,072.66
BIO-RAD LABORATORIES, INC. 1,047.75
BLANCA SKAGGS 300.00
BOLGER BROTHERS, INC. 39,846.02
BORE REPAIR SYSTEMS, INC. 2,544.00
BOWLES RICE LLP 1,200.00
BRAINPOP, LLC. 4,330.00
BRICKSTREET INSURANCE COMPANY 2,337.00
BRIGHTLY SOFTWARE, INC. 8,751.05
BSN SPORTS LLC. 2,374.25
BUILDERS GROUP, INC. 14,390.03
BYKOTA, INC. 7,848.64
CNA SURETY, INC. 3,000.00
CANAAN VALLEY RESORT LLC. 6,448.00
CAPITAL DOORS, INC. 4,995.00
CAPTURING KID’S HEARTS 146,100.00
CARNEGIE LEARNING INC. 115,103.74
CASTO & HARRIS, INC. 582.05
CASTO TECHNICAL SERVICES, INC. 1,198.75
CENGAGE LEARNING, INC. 1,606.50
CENTRAL PRODUCTS, LLC 4,072.58
CENTRAL SUPPLY 2,872.96
CEV MULTIMEDIA, LLC 2,750.00
CERTIFIED LABORATORIES 690.73
CHAMPION INDUSTRIES, INC. 5,815.61
CHARGING AT U, LLC 1,750.00
CINEMA VIII,INC. 2,175.00
CINTAS CORPORATION 10,396.95
CLARKSBURG WATER BOARD 345.00
CLAYTON, MARK 450.00
COALTON ELEMENTARY SCHOOL 14,670.00
COALTON SCHOOL FACULTY SENATE 4,000.00
COLLEGE BOARD 3,928.00
CONSTELLATION NEWENERGY-GAS 38,506.40
COOPER-ATKINS 1,275.00
CRAFTMASTER HARDWARE, LLC. 5,248.70
ROCKY AKERS 937.73
CROWN AWARDS 474.42
CUMMINS INC. 770.00
CUMMINS CROSSPOINT, INC. 21,765.19
CURRICULUM ASSOCIATES, LLC 262,655.78
CUSTOM PAVING AND SEALING, INC 62,725.00
D-C ELEVATOR COMPANY, INC. 7,159.86
DAVIS ELECTRICAL SERVICE, INC. 12,082.87
DAWSONS TOWING & SNOW REMOVAL 250.00
DECKER INC. 10,200.55
DELUXE SMALL BUSINESS SALES, 1,615.97
DIMENSIONS IN TOOLING INC. 2,953.60
DINSMORE & SHOHL, LLP. 59,304.50
DISCOUNT PLAYGROUND SUPPLY 1,696.95
DISCOUNT SCHOOL SUPPLY 274.13
DISCOVERY EDUCATION, INC. 4,757.50
DIVERSIFIED EDUCATIONAL 995.00
DODD, CHEVEE 4,800.00
DOLLYWOOD FOUNDATION 7,199.93
DROPLET SOLUTIONS, INC. 19,200.00
EAI EDUCATION (ERIC ARMIN,INC) 945.95
EDMENTUM, INC. 550.00
EDUCATIONAL DEVELOPMENT CORP. 5,443.28
EDUCATIONAL FUNDING GROUP,INC. 13,032.50
EHC, INC 6,414.20
3B GROUP LLC 23,453.03
95 PERCENT GROUP 5,140.90
ELKINS, CITY OF – FIRE FEES 7,414.20
ELKINS, CITY OF – WATER DEPT. 44,395.79
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
FOODSERVICE OPERATORS TRAINING 960.15
ELKINS FORDLAND, INC. 4,572.56
ELKINS HIGH SCHOOL 71,953.84
ELKINS HIGH SCHOOL FACULTY 18,400.00
ELKINS MIDDLE SCHOOL 51,210.00
ELKINS MIDDLE SCHOOL FACULTY 16,400.00
KAGAN PUBLISHING 80,024.80
NESTOR’S ELKINS RECREATION 1,176.00
ELKINS TRUCK & WRECKER SERVICE 1,021.50
ELITE PRODUCTS GROUP, INC. 16,314.00
ELKAY SALES INC 2,986.75
ELLIOT P. SCHLANG, DDS, INC. 15,000.00
EMBASSY SUITES 2,439.06
ENTERPRISE RENT-A-CAR 9,540.47
EQUIPARTS CORP 9,576.96
EQUIPMENT DEPOT, INC. 2,820.71
ESGI, LLC. 9,990.00
EXPLORE LEARNING, LLC. 3,295.00
FASTENAL COMPANY 4,468.87
FILTER SOURCE, INC. 2,136.50
FIRE PROTECTION PRODUCTS, INC. 12,565.20
FIRST UNITED METHODIST CHURCH 31,220.19
FISHER AUTO PARTS 8,952.19
FOAMCOAT ROOFING & COATINGS 1,000.00
FRONTIER 40,227.66
FYFFE JONES GROUP A.C. 13,310.00
GALLS, LLC. 1,358.71
GAMETIME 9,594.52
GEORGE WARD ELEM. SCHOOL 30,060.00
GEORGE WARD SCHOOL FACULTY 7,200.00
GLADE SPRINGS RESORT 24,016.26
GLOBAL EQUIPMENT COMPANY 6,451.34
GLOTFELTY TIRE CENTER 1,064.50
GORDON FOOD SERVICE, INC. 1,175,140.01
GRAFTON INTEGRATED HEALTH 1,790.00
GRAINGER, INC. 1,324.33
GRAPEK COMPANY 484.20
GREENBRIER HOTEL CORPORATION 971.64
GREENWAY, DUSTIN 4,155.00
GRIZZLY INDUSTRIAL, INC. 1,876.90
H VALLEY TOOLS 1,305.59
HALL OF FAME BUILDERS 3,500.00
HALO BRANDED SOLUTIONS, INC. 843.15
HANAGRIFF, EWELL & MURPHY, INC 780.00
HAND2MIND, INC. 9,098.54
HARMAN SCHOOL 11,790.00
HARMAN SCHOOL FACULTY SENATE 4,800.00
HARMAN, TOWN OF 11,277.26
SMART CASUALTY CLAIMS 1,800.00
HART OFFICE SOLUTIONS 59,746.54
HELVETIA PUBLIC LIBRARY 2,200.00
HIGH/SCOPE FOUNDATION, INC. 905.99
HILL MANUFACTURING COMPANY,INC 1,003.96
HOBART CORPORATION 4,271.85
HOOTEN EQUIPMENT COMPANY, INC. 167,417.76
HOOVER, WILLIAM R. 556.01
HOME AGAIN TOURS LLC 1,000.00
HORACE MANN LIFE INSURANCE 2,350.00
HOUGHTON MIFFLIN COMPANY 6,689.75
HPS LLC 3,275.00
HULL’S STORE LLC 268.20
HUTTONSVILLE PUBLIC SERVICE 26,855.79
IDENTIMETRICS, INC. 599.00
IMAGINE LEARNING, LLC. 16,860.00
INTEGRATED SPEECH SOLUTIONS, 3,300.00
INTERACT CHILDREN’S MUSEUM,INC 5,400.00
INTERIM HEALTHCARE OF 37,325.25
INTERMOUNTAIN COMPANY, INC. 3,714.23
INTRADO INTERACTIVE SERVICES 6,222.83
JAMF SOFTWARE LLC. 7,263.00
JENNINGS RANDOLPH ELEMENTARY 22,770.00
JENNINGS RANDOLPH ELEMENTARY 7,200.00
JL DIMEL LLC 68,000.00
JOEY’S BIKE SHOP, LLC. 12,000.00
JOSTENS DIPLOMA DIVISION 4,009.35
NOTABLE, INC. 12,666.60
KAPLAN’S SCHOOL SUPPLY CORP. 418.83
DAVES SERVICE CENTER 1,789.28
KEV GROUP, INC. 6,334.79
DEREK L KILMER 136,155.98
KINGERY, BEVERLY E. 2,200.00
KROGERS 2,889.24
KUMP EDUCATION CENTER 350.00
KYJO CORP 369.95
LAKESHORE LEARNING MATERIALS 905.82
LAWRENCE, JOHN PAUL 26,809.00
LAWSON PRODUCTS, INC. 13,885.81
LEADSVILLE PUBLIC SERVICE 5,818.26
LEGO EDUCATION, INC. 3,189.25
LIBERTY DISTRIBUTORS, INC. 62,148.27
LIFELOCK MEDICAL SUPPLY, LLC. 3,159.00
LIGGETT’S SUPPLY 1,974.50
LITERACY RESOURCES, LLC. 7,893.28
LITTLE LEAGUE BASEBALL, INC. 1,500.00
LOCOROBO INNOVATIONS, INC. 3,240.00
STATE OF WEST VIRGINIA 2,741.48
HEARTLAND PAYMENT SYSTEMS, INC 325.00
MACGILL & COMPANY, INC. 4,629.98
THOMPSON, KRISTEN 7,875.00
MARENEM INC. 288.75
MARRIOTT TOWN CENTER HOTEL 389.00
MARTIN, DARRIN 4,000.00
MARTIN, J.T. COMPANY, INC. 2,872.38
MASCOT JUNCTION, INC 500.00
MASON & BARRY, INC. 4,008.63
MASTER SERVICE CORPORATION 295.48
MATHENY MOTOR TRUCK COMPANY, 524,221.52
MCCAULEY, JULIE 17,712.50
MCGRAW-HILL EDUCATION, INC. 28,447.40
MCMASTER-CARR SUPPLY CO. 2,886.37
MCWHORT MANAGEMENT GROUP LLC 1,700.00
MIDLAND ELEMENTARY SCHOOL 16,830.00
MIDLAND ELEMENTARY SCHOOL 6,000.00
MIDLAND PUBLIC SVC. DISTRICT 50,219.03
MIKE HOLT ENTERPRISES, INC. 1,678.26
MILL CREEK, TOWN OF 36,376.13
MILLER COMMUNICATIONS, INC. 891.00
MOHAWK USA LLC 46,757.63
MON HEALTH DASCO HOME MEDICAL 6,207.00
MONONGALIA COUNTY BOARD OF ED 381.82
MORPHO USA, INC. 994.50
MSC INDUSTRIAL SUPPLY CO, INC. 15,792.04
MOUNTAIN STATE EDUCATIONAL 600.00
MOUNTAIN STATE EQUIPMENT 469.50
MOUNTAIN STATE WASTE 4,025.36
MOUNTAIN STATE EVENT SOLUTIONS 300.00
MOUNTAIN STATE STRUCTURES, INC 4,327.35
MOUNTAINEER GAS COMPANY 82,862.22
MOUNTAIN AIR COMPRESSOR 1,585.50
UNIVERSAL ENG. & CONTRACTING 3,195.85
MOUNTAINSIDE BEHAVIOR 41,723.75
MOZAIK SOFTWARE LLC 900.00
MULTI-HEALTH SYSTEMS INC. 500.00
NATIONAL ASSOCIATION OF SCHOOL 640.00
NATIONAL UNION FIRE INS CO 19,500.00
NAYLOR’S COMMERCIAL SALES 1,959.97
NEOLA, INC. 3,665.00
NESLER, VICKIE W. 2,200.00
NEVCO SPORTS, LLC. 176,024.95
NEW READERS PRESS, INC. 380.09
NORTH CENTRAL WEST VIRGINIA, 63,837.00
NORTH ELEMENTARY SCHOOL 19,620.00
NORTH ELEM. SCHOOL 6,400.00
NORTHERN EAGLE INC. 802.80
NORTHERN TOOL 439.96
NORTON-HARDING-JIMTOWN PSD 5,458.92
NOT SO WIMPY TEACHER LLC 2,356.80
NOVUS GLASS 6,485.00
N2Y, LLC. 7,957.74
OLD BRICK PLAYHOUSE COMPANY 4,506.48
ORIENTAL TRADING CO., INC. 912.83
PAR, INC. 854.28
INSTRUCTURE, INC. 2 ,741.00
THE MATH LEARNING CENTER 17,999.20
THE PARENT INSTITUTE 2,454.00
THE TRAVELERS INDEMNITY 110,843.00
THE VAIL CORPORATION 580.77
PARTS4HEATING.COM 4,899.73
PASS FIRE PROTECTION, INC. 10,301.50
PAXTON/PATTERSON, LLC 6,350.00
PEAK SUPPLY SOLUTIONS LLC 5,300.00
PEARSON NCS, INC. 13,469.28
PHIL GAINER COMMUNITY CENTER 2,550.00
PICKENS SCHOOL FACULTY SENATE 1,800.00
PICKENS SCHOOL 82,813.38
PIERPONT COMMUNITY & TECHNICAL 2,000.00
PINNACLE ENVIRONMENTAL 300.00
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,207.48
PITNEY BOWES INC 965.44
PITSCO EDUCATION, LLC 3,588.77
PLAY WITH A PURPOSE 1,743.89
POCKET NURSE ENTERPRISES, INC. 4,446.86
POSITIVE PROMOTIONS, INC. 644.94
POWERSCHOOL GROUP LLC. 6,214.64
POWR-FLITE, INC. 2,499.94
PREMIUM QUALITY LIGHTING 14,392.36
PRO-ED, INC. 4,395.60
PRO-CHEM, INC. 5,051.29
PROZ, LLC 4,200.00
RESTAURANT STORE LLC 3,947.26
QBS LLC 4,225.00
IVS, INC. 1,612.04
IZAAK WALTON LEAGUE OF AMERICA 250.00
QUILL CORPORATION 27,248.06
RANDOLPH COUNTY EYE CARE 838.00
RANDOLPH CO RECREATION BOARD 3,544.00
RANDOLPH TECHNICAL CENTER 7,900.00
RELIABLE TIRE LLC. 42,073.00
RENAISSANCE LEARNING, INC. 1,500.00
RICHARD WILBUR ADVANTAGE 86,919.46
RIGNEY BUILDING SERVICES, LLC. 875.00
RIVERSIDE ASSESSMENTS, LLC 1,137.40
ROBERTSON HEATING SUPPLY 42,060.37
JAN MILLER BURKINS CONSULTING 683.00
ROSE HOLDINGS, LLC 1,827.50
SALT SOFTWARE, LLC 2,553.47
SCENARIO LEARNING, LLC 5,247.90
SCHAEFFER MANUFACTURING, INC. 1,646.92
SCHOLASTIC, INC. 768.00
SCHOLASTIC LIBRARY PUBLISHING 4,115.79
SCHOOL DATABOOKS, INC. 10,025.69
SCRIPPS NATIONAL SPELLING BEE, 1,987.50
HARRISON COUNTY BOARD OF 4,664.00
SENECA DESIGNS 3,570.96
ROBERT D. LAMBERT 16,977.50
SETON 3,903.42
SHARE CORPORATION 19,365.82
SHELLEY LYNN NEMETH 3,120.00
SHERIFF OF RANDOLPH COUNTY 147,736.56
SHERWIN WILLIAMS COMPANY 3,166.25
SILER CYCLE AND AUTOMOTIVE, IN 5,032.55
SKILLS USA WEST VIRGINIA 5,538.00
DARWIN GLOBAL, LLC 3,330.00
SMITHSON, CRYSTAL 750.00
SNAP ON INDUSTRIAL 3,618.71
SONOVA USA INC. 1,890.97
SONICU INVESTMENTS LLC 26,474.80
SOSMETAL PRODUCTS INC 3,921.45
SOUNDTRAP US INC 765.00
SOURCE 4 487.99
SOUTHERN EDUCATIONAL SERVICES 45,823.00
FREEDOM AG & ENERGY 8,412.58
SOUTHERN STATES ELKINS COOP. 3,742.82
SPEECH CORNER, LLC 312.19
STAPLES BUSINESS ADVANTAGE,INC 7,076.98
STATE INDUSTRIAL PRODUCTS INC. 6,085.19
STATE FIRE MARSHAL 450.00
STATE ELECTRIC SUPPLY CO.,INC. 5,848.12
STONEWALL RESORT, INC. 840.00
SUDDENLINK 10,384.88
SUNRISE SANITATION SERVICES, 7,977.15
SUTTLE & STALNAKER, PLLC. 18,500.00
SWIVL, INC. 3,844.00
DELAINA JOY SZAFRANIEC 930.00
TANNER LUMBER CO. LLC. 2,000.00
EAST PENN MANUFACTURING CO 1,891.20
TATE COMMUNICATIONS, LLC. 84,419.71
TENNANT SALES & SERVICE CO. 570.87
TEXAS REFINERY CORPORATION 4,634.00
TFH (USA) LTD 395.00
THIRD WARD ELEMENTARY SCHOOL 9,600.00
THIRD WARD ELEMENTARY SCHOOL 27,540.00
TRAFERA HOLDINGS, LLC 973,113.00
TRANSPORTATION ACCESSORIES 555.36
TRAVIS R PUTNAM 782.76
TREASURE BAY, INC. 431.28
TRIPLE C FARM & SCHOOLHOUSE 2,064.00
HOWARD HARPER 11,050.00
TRI-STATE WELDING SUPPLIES,INC 2,550.00
TRI-STATE ROOFING & SHEET 69,658.67
US OMNI & TSACG COMPLIANCE 4,317.48
TYGART VALLEY HOMESTEAD ASSOC. 1,950.00
RUSSELL MEMORIAL PUBLIC 2,200.00
TYGART VALLEY MIDDLE/HIGH 13,200.00
TYGARTS VALLEY HIGH SCHOOL 37,800.00
TYGARTS VALLEY SANITATION 51,408.92
TYGARTS VALLEY TRANSFER, INC. 2,192.54
USI INSURANCE SERVICES, LLC 6,346.52
ULINE, INC. 1,534.68
UMB BANK NA 156,333.33
UNIFIRST CORPORATION 7,891.51
UNITED BANKCARD CENTER 33,516.44
UNITED DAIRY, INC. 266,245.25
ULTIMATE CANINE LLC 798.00
UNITED LABORATORIES 6,320.96
UNITED REFRIGERATION, INC. 999.77
UNITED PARCEL SERVICE 2,000.00
VANCE ENTERPRISES, LLC. 1,778.70
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 3,585.00
VALLEY STEEL SERVICE, INC. 16,491.02
VARNER CONSTRUCTION, LLC. 166,389.73
VEX ROBOTICS, INC. 10,202.32
VIGILANT COMMUNICATIONS LLC 4,260.00
VISUALZ 1,364.40
VWR INTERNATIONAL, LLC. 2,314.61
WAL-MART STORES, INC. 31,025.46
WARE, CHERYL LYNN 4,800.00
MORGANTOWN MARRIOTT & EVENT 764.00
WENDLING’S FOOD SERVICE 41,629.68
WV DEPT. OF HUMAN SERVICES 257.94
WV COUNCIL OF ADMINISTRATORS 375.00
WEST VIRGINIA STATE FFA ASSC. 485.00
WV SUPREME COURT OF APPEALS 77,779.62
WESTERN PSYCHOLOGICAL SERVICES 765.60
WV SIGNAL & LIGHT,INC 2,575.00
WV BUREAU OF EMPLOYMENT PROG. 4,541.60
WV DEPT OF ENVIRONMENTAL PROT. 550.00
WV DEPT OF AGRICULTURE 134,141.50
WV DEPT OF HEALTH & HUMAN 810.00
WV DEPT OF HIGHWAYS 21,576.96
WV OFFICE OF THE ADJUTANT GEN. 3,885.31
WV SCHOOL BOARDS ASSOCIATION 16,599.39
WV SCHOOL PSYCHOLOGISTS 265.00
WV NET 705.00
WV BOARD OF RISK & INS. MGMT. 460,782.00
WV STATE AUDITOR’S OFFICE 1,065.00
WV TEACHERS DEFINED CONTRIBUTN 93,271.15
WV TEACHERS DEFINED BENEFIT 105,672.53
WV CONSOL PUBL RETIREMENT 1,643,941.26
WEST VIRGINIA UNITED HEALTH 1,372.09
WILLIAMSON SHRIVER ARCHITECTS, 142,399.34
WINSOR LEARNING, INC. 25,504.00
WOMELSDORFF, TOWN OF 1,843.75
WONDER & GROW:MINDFUL NATURE 23,587.65
WOODFORD OIL COMPANY 227,543.28
WORLD FUEL SERVICES, INC. 70,202.04
WSI MACHINERY, INC. 2,512.29
WYATT LAND & TIMBER MANAGEMENT 3,713.00
WV HARVEST 2,416.50
ZANER-BLOSER, INC. 14,885.58
ZONES INC. 116,628.10
AMERICAN FAMILY LIFE ASSURANCE 8,748.81
AMERICAN FIDELITY 417,499.53
AMERICAN FIDELITY ASSURANCE 30,648.70
CWV TEL FCU 316,100.72
RETIREE HEALTH BENEFIT TRUST 30,697.78
WASHINGTON NATIONAL INSURANCE 56,676.88
WV PUBLIC EMPLOYEES INSURANCE 1,580,365.26
WV-MOUNTAINEER FLEXIBLE 183,015.67
WVASA 2,000.00
WVDE 11,650.00
WVDE 2,000.00
FERPA 108,225.62
Amounts Less Than $250.00 15,423.11
Total Paid to Vendors $16,984,580.38
Total Salaries $27,566,565.70
Non Cash Accruals and Other $9,074,274.92
Total Expenditures $53,625,421.00
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2024
Salaries expenditures:
Board officials:
Amanda Smith, President $5,120
Valerie Newlon, Vice President 5,120
Rachel Anger 5,120
Philip Chua 4,800
Sherri Collett 4,640
Superintendent 119,000
Total salaries paid to other professional personnel 20,978,433
Total salaries paid to service personnel 6,431,730
Total salaries paid temporary/part time professionals 12,603
Total salary expenditures 27,566,566
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 16,969,157
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 15,423
Total accrued expenditures, refunds, and other non-cash transactions 9,074,275
Total non-salary expenditures 26,058,855
Total expenditures per financial statements $53,625,421
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
Rachel Anger
President
Dr. Shawn Dilly
Secretary
10/15/2024