RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF NET POSITION
JUNE 30, 2020
Primary Government Component Units
Governmental Development Emergency
Activities Activities Squad
ASSETS
Current assets:
Cash and cash equivalents 7,144,565 332,133 1,062,777
Receivables:
Taxes 286,231 – – – –
Accounts 140,893 235,845 311,065
Lease – – 6,039,447 – –
Randolph works program – – 5,570 – –
AHF admin fee – – 660,000 – –
AHF -RCDA – – 458,333 – –
Other current assets – – 616,287 – –
Prepaid expenses – – – – 14,189
Total current assets 7,571,689 8,347,615 1,388,031
Restricted assets:
Capital assets: – – 2,788,026 – –
Nondepreciable:
Land 639,623 – – – –
Depreciable:
Buildings 9,490,924 – – 1,039,033
Improvements 1,141,568 – – – –
Machinery and equipment 10,690,877 – – 2,157,913
Less: accumulated depreciation (8,015,674 – – (1,397,679)
Total assets 21,519,007 11,135,641 3,187,298
DEFERRED OUTFLOWS
Pension deferred outflows for the Emergency Squad – – – – 299,904
Changes in employer proportion and differences between
contributions and proportionate shareof contributions 194,975 – – – –
Differences between expected and actual experience 50,972 – – – –
Employer contributions subsequent to measurement date 500,474 – – – –
Total deferred outflows of resources 746,421 – – 299,904
LIABILITIES
Current liabilities payable from current assets:
from current assets:Accounts payable 175,850 1,211 6,855
Payroll payable 154,336 – – 96,985
Other current liabilities – – 238,536 – –
Deferred revenues – – 660,000 – –
Unearned revenue – – 1,455,781 – –
Noncurrent liabilities:
Bonds payable – due within one year 69,197 – – – –
Bonds payable – due in more than one year 3,627,418 – – – –
Leases payable – due within one year 18,156 – – – –
Leases payable – due in more than one year 68,085 – – 13,388
Notes payable – – 4,729,399 379,310
Net OPEB liability 1,370,530 – – 570,214
Compensated absences payable 231,862 – – 90,597
Total liabilities 6,325,669 7,084,927 1,244,742
DEFERRED INFLOWS
Pension and OPEB deferred inflows
for the Emergency Squad – – – – 428,656
Differences between projected and
actual investment earnings 184,603 – – – –
Difference in assumptions 368,843 – – – –
Differences between expected and actual experience 269,448 – – – –
Changes in employer proportion and differencesbetween
contributions and proportionate share of contributions 192,277 – – – –
Total deferred inflows of resources 1,015,171 – – 428,656
NET POSITION
Net investment in capital assets 10,164,462 – – 1,406,569
Unrestricted 4,760,126 4,050,714 407,235
Total net position 14,924,588 4,050,714 1,813,804
Total liabilities and net position 21,250,257 11,135,641 3,058,546
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2020
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 4,596,498 2,139,521 991,724 – – (1,465,253)
Public safety 5,508,164 – – 111,949 – – (5,396,215
Health and sanitation 105,215 – – – – – – (105,215)
Culture and recreation 393,999 – – – – – – (393,999)
Social services 125,583 – – – – – – (125,583)
Total governmental activities 10,729,459 2,139,521 1,103,673 – – (7,486,265)
Total primary government 10,729,459 2,139,521 1,103,673 – – (7,486,265)
Component units:
Development Authority 1,349,705 – – 2,761,921 – – – – 1,412,216 – –
Emergency Squad 2,840,083 2,690,980 101,727 – – – – – – (47,376)
Total component units 4,189,788 2,690,980 2,863,648 – – – – 1,412,216 (47,376)
General revenues:
Ad valorem property taxes 5,937,787 – – – –
Other taxes 660,655 – – 13,824
Coal severance tax 132,357 – – – –
Licenses and permits 33,050 – – – –
Intergovernmental:
Local 4,715 77,000 110,000
Interest 75,703 – – 1,247
Reimbursement 334,065 – – – –
Rental income – – 221,067 – –
Miscellaneous 1,027,658 90,392 21,915
Total general revenues 8,205,990 388,459 146,986
Change in net position 719,725 1,800,675 99,610
Net position 14,204,863 2,250,039 1,714,194
Net position – ending 14,924,588 4,050,714 1,813,804
RANDOLPH COUNTY, WEST VIRGINIA
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2020
Coal Other Nonmajor Total
Severance Community Governmental Governmental
General Tax E-911 Corrections Funds Funds
ASSETS
Assets:
Current:
Cash and cash equivalents 4,151,870 212,607 138,823 945,481 1,695,784 7,144,565
Receivables:
Taxes
286,231 – – – – – – – – 286,231
Accounts 132,112 8,781 – – – – – – 140,893
Total assets 4,570,213 221,388 138,823 945,481 1,695,784 7,571,689
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 162,474 – – 6,182 33 7,161 175,850
Payroll payable 113,487 – – 23,758 1,059 16,032 154,336
Total liabilities 275,961 – – 29,940 1,092 23,193 330,186
Deferred Inflows:
Unavailable revenue – taxes 190,258 – – – – – – – – 190,258
Total deferred inflows of resources 190,258 – – – – – – – – 190,258
Fund balances:
Restricted – – – – 108,883 944,389 1,672,591 2,725,863
Committed 1,637,713 – – – – – – – – 1,637,713
Assigned – – 221,388 – – – – – – 221,388
Unassigned 2,466,281 – – – – – – – – 2,466,281
Total fund balances 4,103,994 221,388 108,883 944,389 1,672,591 7,051,245
Total liabilities, deferred inflows and fund balances 4,570,213 221,388 138,823 945,481 1,695,784 7,571,689
RANDOLPH COUNTY, WEST VIRGINIA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
Total fund balances on the governmental fund’s balance sheet 7,051,245
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and are therefore not reported in the funds. (Note III-C) 13,947,318
Certain revenues are not available to fund current year expenditures and therefore are deferred in the funds. (Note III-B) 190,258
Deferred inflows and outflows related to pension and OPEB activity are not required to be reported in the funds but
are required to be reported at the government-wide level (Notes V and VI):
Deferred outflow (inflow) – Changes in employer portion and differences between contributions and proportionate share of expenses 2,698
Deferred outflow – Employer contributions after measurement date 500,474
Deferred inflow – Differences between projected and actual investment earnings (184,603)
Deferred outflow (inflow) – Differences between expected and actual experience. (218,476)
Deferred outflow (inflow) – Differences in assumptions. (368,843)
Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. (Note III-F) (5,995,483)
Net position of governmental activities 14,924,588
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES –
GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2020
Coal Other Nonmajor Total
Severance Community Governmental Governmental
General Tax E-911 Corrections Funds Funds
REVENUES
Taxes:
Ad valorem property taxes 5,975,863 – – – – – – – – 5,975,863
Other taxes 584,985 – – – – – – 75,670 660,655
Coal severance tax – – 132,357 – – – – – – 132,357
Licenses and permits – – – – – – – – 33,050 33,050
Intergovernmental:
Federal 701,411 – – – – – – 51,855 753,266
State 103,580 – – – – – – 246,827 350,407
Local 4,715 – – – – – – – – 4,715
Charges for services 230,937 – – 995,677 – – 31,871 1,258,485
Fines and forfeits 258,870 – – – – 488,274 133,892 881,036
Interest and investment earnings 61,143 3,244 2,068 – – 9,248 75,703
Reimbursements and refunds 325,365 – – – – 4,940 3,760 334,065
Miscellaneous 187,291 – – 2,159 – – 838,208 1,027,658
Total revenues 8,434,160 135,601 999,904 493,214 1,424,381 11,487,260
EXPENDITURES
Current:
General government 3,529,352 134,545 – – – – 867,867 4,531,764
Public safety 3,212,989 – – 1,457,181 222,778 566,420 5,459,368
Health and sanitation 102,186 – – – – – – – – 102,186
Culture and recreation 374,571 – – – – – – – – 374,571
Social services 97,000 – – – – – – 2,371 99,371
Total expenditures 7,316,098 134,545 1,457,181 222,778 1,436,658 10,567,260
Excess (deficiency) of revenues
over expenditures 1,118,062 1,056 (457,277) 270,436 (12,277) 920,000
OTHER FINANCING SOURCES (USES)
Transfers in – – – – 364,400 – – 100,000 464,400
Transfers (out) (464,400) – – – – – – – – (464,400)
Capital leases 90,780 – – – – – – – – 90,780
Total other financing
sources (uses) ( 373,620) – – 364,400 – – 100,000 90,780
Net change in fund balances 744,442 1,056 (92,877) 270,436 87,723 1,010,780
Fund balances – beginning 3,359,552 220,332 201,760 673,953 1,584,868 6,040,465
Fund balances – ending 4,103,994 221,388 108,883 944,389 1,672,591 7,051,245
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 because:
Net change in fund balances – total governmental funds 1,010,780
Capital outlays are reported as an expenditure in the governmental funds but are considered an
asset at the government-wide level. This is the amount of capital assets that were purchased during
the fiscal year.(Note III-C) 453,335
Capital outlays are reported as an expenditure in the governmental funds. In the statement of activities
the cost of those assets is allocated over their estimated useful lives and reported as depreciation
expense. This is the amount of depreciation expense charged during the year. (Note III-C). (683,236)
Revenues in the statement of activities that do not provide current financial resources are not
reported as revenues in the funds. This is the difference between prior and current year deferred revenues. (38,076)
Prior year deferred revenues: 228,334
Current year deferred revenues: 190,258
Certain pension and OPEB expenses in the statement of activities are recognized on the
accrual basis of accounting in accordance with GASB 68. (Notes V and VI)
Amount of pension and OPEB expenditures at fund modified accrual level: 500,474
Amount of pension and OPEB expenses recognized at government-side level: (473,000)
The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental
funds, while the repayment of the principal of long-term debt consumes the current financial resources
of governmental funds. Neither transaction, however, has any effect on net position.
Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items
when debt is first issued, whereas these amounts are deferred and amortized in the statement of
activities. This amount is the net effect of these differences in the treatment of long-term debt and
related items. (Note III-F) (90,780)
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds. (Note III-F) 40,228
Changes in net position of governmental activities 719,725
RANDOLPH COUNTY, WEST VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
June 30, 2020
Agency
Funds
ASSETS
Non-pooled cash $1,448,221
Total cash 1,448,221
Receivables:
Taxes 489,907
Total receivables 489,907
Total assets 1,938,128
LIABILITIES
Accounts payable 275
Due to: other governments 1,937,853
Total liabilities 1,938,128
RANDOLPH COUNTY COMMISSION 2019-20 VENDORS AMOUN T CODE
ACCOUNTING SOLUTIONS LLC 1,300.00 2
ADOBE 192.48 3
ADT SECURITY SERVICES 2,193.55 2
AED SUPERSTORE 165.00 3
COMMITTEE ON AGING FOR RANDOLPH COUNTY 55,026.32 5
AJ-ALLEGHENY SYSTEMS LLC 850.00 3
ALLEGHENY REGIONAL FAMILY HISTORY SOCIETY 2,000.00 5
J.F. ALLEN COMPANY 474.00 3
ALMOST HEAVEN WOODCRAFT 50.00 3
AMAZON MKTPLACE 38,729.18 3
CITIZENS BANK OF WV – AFLAC 2,165.83 1
ALCOHOL MONITORING SYSTEM 9,965.34 3
APCO INTERNATIONAL INC 1,846.18 2
APPALACHIAN COMMUNITY 18,000.00 5
AQUA FILTER FRESH INC. 496.60 3
ARBY’S 15.78 1
APPALACHAIN SIGNALS AND PRODUCTS 471.57 4
AT&T MOBILITY 13,370.80 2
ATTENTI US, INC 10,340.72 2
AUTOMEDIC 241.31 3
AUTOZONE 94.97 3
AVENU INSIGHTS & ANALYTIC 3,400.00 2
AVIAT U.S., INC. 133,387.00 2
AVON SECURITY PRODUCTS 163.50 3
ASSOCIATION OF WV ASSESSORS 100.00 2
A2 HOSTING 291.73 3
MATTHEW BADGETT 300.00 2
BALLY’S LAS VEGAS 15.00 1
BALLY’S HOTEL 743.81 1
BANNERS.COM 73.05 3
BATES CARPET & FURNITURE 10,221.09 4
BCT CONSTRUCTION 6,000.00 2
BEARICUDA BINS, INC 5,000.00 4
BELL TRANS LAS VEGAS 9.74 1
PAUL BENDER 620.00 3
BEST BUY 148.36 3
BETTY’S BOOTS LLC 1,092.01 1
BEVERLY FIRE COMPANY INC 52,500.00 5
BEVERLY HERITAGE CENTER 49,020.85 5
TOWN OF BEVERLY 1,733.04 2
JAMES BIBEY 161.07 1
BIG LIFE JOURNAL 117.54 3
BISER’S RADIO SERVICE 22,334.52 2
BKT UNIFORMS 1,180.46 1
DOUGLAS BLACK 72.00 9
BLUE360 MEDIA 1,490.40 3
BOWLES RICE LLP 5,614.85 2
JENNIFER BOYLE 568.00 2
BP#26407481 24.75 1
MARK BRADY 484.53 1
BREWER & COMPANY OF WV, 300.00 2
BRIDGE ROAD BISTRO 15.00 1
CHARLES BROCK 72.00 9
BROOKLYN EQUIPMENT 313.98 3
DESTINY BROWN 75.00 2
BUCA CAFE ITALIANO 23.00 1
BUILDERS GROUP, INC 5,311.27 3
BULK FOODS SUPERSTORE 38.09 1
BUSY BEAVER 23.98 3
CALIFORNIA PIZZA 15.00 1
CALL ONE, INC. 1,742.00 2
CALLYO 2009 CORP 2,990.00 2
CALL2TEST, LLC 4,044.78 2
CAMDENS CORNER MARKET 47.00 1
CANAAN VALLEY RESORT 844.76 1
RAY CANFIELD 72.00 9
CANVA PTY LTD 64.75 3
CARAHSOFT TECHNOLOGY CORP 2,298.77 3
JODY CARPENTER 225.05 1
CARROT-TOP INDUSTRIES INC 171.07 3
CASTO & HARRIS INC 25,250.52 3
CASTO TECHNICAL SERVICES 105,827.08 2
COUNTY COMMISSIONERS ASSOC. 3,925.00 2
CELEBRITE, INC 3,700.00 2
PHIL CHALMERS 447.00 2
CHAMPION AUTO 486.08 3
CHAMBER OF COMMERCE 3,500.00 5
CHAMPION INDUSTRIES 15,505.02 3
AARON CHANNELL 25.00 1
SONDRA CHANNELL 87.99 1
CITIZENS BANK OF WV-CHILD SUPPORT BUREAU 8,244.80 1
CHILI’S GRILL & BAR 14.62 1
CINTAS 5,782.25 2
CITIZENS BANK OF WV – PAYROLL TAX 1,072,280.43 1
CITYNET LLC 17,748.00 2
CLAYMAN & ASSOCIATES PLLC 550.00 2
COALTON VOL FIRE DEPT 50,000.00 9
COCA COLA BOTTLING CO 649.73 3
COLONIAL COURT SERVICE 12,252.21 3
COMPILED TECHNOLOGIES 23,181.31 2
COMPUMATIC TIME RECORDERS 17.98 3
COMPUTER PROJECTS IL,INC. 720.00 3
JOHN CONNIFF 295.80 1
COUNTRY ROADS TRANSIT 15,000.00 5
RCB CORRIDOR H HWY AUTH 5,000.00 5
COMPUTER PROJECTS OF IL 4,290.00 3
CRACKER BARREL 44.62 1
CREATIVE FORMS & CONCEPTS 239.38 3
CREPER I CAFE 15.00 1
CRICKET WIRELESS 1,587.77 2
CROWD CONTROL WAREHOUSE 214.59 3
CUNNINGHAM COLLISION, LLC 2,930.40 2
CUPTANE LP GAS CO INC. 1,062.37 3
DAVIS & ELKINS COLLEGE 207.81 2
DAVIS ELECTRICAL 5,358.02 2
LESLIE C DAVIS 72.00 9
DAVIS TRUST COMPANY 82,620.00 1
DAVIS MEMORIAL HOSPITAL 365.90 1
DAYS INN 116.15 1
DISCOUNT COMMUNICATIONS & 1,135.25 3
DOUBLE DIAMOND DETAILING 150.00 2
DELL MARKETING L.P. 323.97 3
THE DELMONTE MARKET 4,350.00 3
DELTA AIR 79.98 1
DELUXE 326.49 3
DEBORAH DEMYAN 656.00 9
ELKINS DEPOT WELCOME CTR 87,332.76 5
THE DIGITAL SOUP, LLC 38,016.48 2
DISCOUNT COMMUNICATIONS 415.00 3
DISH 388.45 2
DISPLAY2GO 230.86 3
DOGWOOD TREE SERVICE 2,400.00 2
DOLLAR GENERAL 21.40 3
DOLLAR TREE 10.00 3
DRY FORK RECREATION 2,500.00 5
DTV DIRECTV 471.00 2
DUNHAMS 154.49 3
MICHAEL DYER 249.66 1
EHRLICH 2,136.00 2
EHS ANNUAL GRADUATION 2,000.00 5
ROBERT R. ELBON, JR. 222.18 2
JOSEPH K ELBON 79.20 9
ELECTRONIC SPECIALTY CO 6,834.56 2
ELKINS CHRYSLER DODGE JEEP 895.59 3
ELKINS-RANDOLPH COUNTY CHAMB 3,500.00 5
ELKINS DISTRIBUTING INC 1,562.75 3
ELKINS-RANDOLPH COUNTY LIBRARY 27,000.00 5
CITY OF ELKINS 19,732.74 2
CITY OF ELKINS 2,373.90 2
ELKINS VOL FIRE DEPT 1,500.00 5
ELKINS LODGE NO 108 AFIAM 6,000.00 2
ELKINS PARKS & RECREATION 24,000.00 5
ELKINS MAIN STREET 25,250.00 5
ELKINS MAT CLUB 500.00 5
ELKINS FORDLAND, INC. 81,615.88 4
ELKINS YOUTH FOOTBALL 500.00 5
ELKINS TRUCK SERVICE 862.97 9
EMBASSY SUITES CHARLESTON 3,953.73 1
SCALISE INDUSTRIES CORP 19,686.69 2
CITIZENS BANK OF WV-EMPOWER RETIREMENT 19,755.00 1
BRANDY ENGLISH 10,850.00 2
ENTERPRISE FM TRUST 6,384.78 2
EPSILON SIGMA PHI 60.00 2
ERIE INSURANCE 1,459.00 1
ESRI ENVIRONMENTAL SYSTEM 5,550.00 3
ELECTION SYSTEMS & 18,110.55 2
ETSY 738.27 4
EVENTBRITE 1,075.00 2
EVERBRIDGE, INC 6,180.00 2
EVITE 12.99 9
EXODUS OUTDOOR 435.00 3
FACEBOOK 64.15 2
FEDEX 248.97 2
FERGUSON ENTERPRISE 44.07 3
FIFTH THIRD BANK 75.68 9
HANNAH FINCHAM 1,885.57 2
FISHER AUTO PARTS, INC. 25.63 3
FIT AND FUN PLAYSCAPES 1,715.00 3
FORBES COPPER WORKS, LLC 111,408.00 2
FOX’S PIZZA DEN 31.75 1
FRONTIER 93,500.70 2
GALLS, LLC 6,259.10 3
GENERAL RENTAL 112.00 2
GINO’S 105.18 1
RESORT AT GLADE SPRINGS 903.60 1
GLOBAL SCIENCE TECHNOLOGY 113,112.99 2
GLOTFELTY ENTERPRISES INC 7,280.48 3
GODADDY.COM 60.05 3
GOFF APPRAISALS 8,690.00 2
ERIN GOLDEN 178.29 1
GOLDEN CORRAL 15.04 1
GO MART 4.80 1
GOOGLE 105.99 3
GOPHER SPORT 1,344.41 3
WW GRAINGER 1,786.05 3
GRAMMARLY INC 139.95 3
GRANT COUNTY PRESS 348.00 3
GREENBRIER COUNTY ECC 905.55 1
GREEN ELECTRICAL SUPPLY 65.56 3
GRAHAM-SIMON PLUMBING 3,371.40 2
THERESA D. GUM 72.00 9
CITIZENS BANK OF WV-GUARDIAN 37,868.02 1
GUTTMAN ENERGY, INC 40,424.39 3
JACKIE HALL 103.28 1
HAMMACK’S COMMUNICATIONS 4,000.00 2
HAMPTON INN ELKINS 109.00 1
ROXANNE HARE 70.00 1
TOWN OF HARMAN 1,527.25 5
HARMAN LITTLE PANTHERS 500.00 5
HARMAN VOL FIRE DEPT 50,152.00 9
HARRAH’S GUY FIERI 15.00 1
HART OFFICE SOLUTIONS 6,031.11 3
DAVID HEDRICK -72.00 9
HELVETIA PUBLIC LIBRARY 11,500.00 5
MERCEDES B. HERRON 23.68 1
HERSHEY LODGE 314.68 1
HERSMAN’S SAFETY PRODUCTS 494.90 3
HICKMAN GRAFX 2,000.00 4
HIGHLAND LANDSCAPING 1,010.00 2
HIGHLAND LANDSCAPING, LLC 760.00 2
HILLBILLY HARDBALL 6,000.00 5
HILTON GARDEN INN 396.00 1
TAMMY HINZMAN 184.44 1
HITS, INC 500.00 2
HOLIDAY INN 642.00 1
ERIN E. HOLLEN 1,855.00 2
DRUG AWARENESS PROGRAM 5,000.00 5
HOPES & DREAMS 17,214.45 2
THOMAS B. HOXIE 219.24 2
HRdirect 479.94 3
HUTTONSVILLE-MILL CREEK FIRE DEPT 50,000.00 9
HUTTONSVILLE PSD 25,313.44 2
IDWHOLESALER 390.19 3
IFIXIT.COM 132.38 3
ILLUME MEDIA GROUP INC 8,250.00 2
IMPACT TELECOM 36.25 2
IN-SYNCH SYSTEMS, LLC 7,828.50 4
ELKINS INTER-MOUNTAIN CO 32,923.96 2
INTUIT*PAYROLL 662.83 2
INTUIT*IN*MICROLOGIC 164.05 2
IRON HORSE TAVERN 49.79 1
STACY ISABELL 204.75 2
JERSEY SUBS 30.00 1
JUSTICE & COMMUNITY SERV 1,500.00 2
K&K INTERNATIONAL,INC 3,520.00 3
KAISER’S COFFEE & CANDY 628.15 1
KEGLERS LOUNGE 23.59 1
VENNIE KETCHEM 144.00 9
KETTERMAN CREATIONS LLC 50.00 3
TIA KISAMORE 40.22 1
JERRY KITTLE 104.00 9
KNIGHT CONSULTING SERVICE 934.38 2
REBECCA KNILEY 32.00 9
KOFC ELKINS COUNCIL #603 75.00 9
KOFILE 230.00 3
KROGER 65.82 3
KULTURE PARTNERS LLC 315.00 2
LANDMARK FORESTRY LLC 15,300.00 2
LAURY’S RESTAURANT 25.00 1
LAW ENFORCEMENT SYSTEMS 892.00 2
LEADING CREEK VOL FIRE DEPT 50,000.00 9
LEAF 18,411.86 2
EDGAR LEWIS 144.00 9
LEWIS GLASSER PLLC 3,987.50 2
SHERRI L. LEWIS 160.88 1
MATTHEW BENDER & CO INC. 3,858.08 3
LIBERTY MUTAL INSURANCE 606.50 1
LIBERTY MUTUAL INSURANCE 606.50 1
LIGGETT’S SUPPLY, LLC 67.92 3
LINGO 36.25 2
LOGMEININC.COM 507.00 3
LOMBARDI DEVELOPMENT CO 356,976.77 2
LOWE’S HOME CENTERS INC 2,949.46 3
MAGID GLOVE SAFETY 370.11 3
MAILCHIMP.COM 57.72 2
MAINTENANCE & SECURITY 272.00 3
MAKO MEDICAL LABORATORIES 12,500.00 2
APRIL MALLOW 163.56 1
JUDITH A MALLOW 72.00 9
MARRIOTT BUSINESS SERVICE 121.02 1
MARSHALL & SWIFT 371.95 3
MARSHALL UNIVERSITY 1,975.00 2
CHARLES MARSTILLER 79.20 9
J T MARTIN COMPANY 219.97 3
MASTERING MENTAL HEALTH 178.00 2
MASTERPIECE, INC. 1,219.50 3
MCCARTY’S SEPTIC SERVICE 500.00 2
MCCLAIN PRINTING CO 951.76 3
CHARLES MCKAY 34.61 9
MEAD & HUNT 3,675.00 2
HEATHER MEADOWS 52.00 9
THEODORE H MEADOWS -52.00 9
MEALS ON WHEELS OF 5,000.00 5
MI-TEC COMPUTER 203.52 3
MICROLOGIC, INC. 1,398.45 2
MICROSOFT 106.99 3
MICROTEL INN & SUITES 74.97 1
MIDLAND PSD 1,207.61 2
MIRION TECHNOLOGIES INC 479.40 3
MAS MODERN MARKETING INC 2,103.85 2
MON AMI GABI VEGAS 15.10 1
MON POWER 136,355.45 2
GLADYS MOORE 15.00 1
MOTOROLA SOLUTIONS INC 50,361.05 4
MOUNTAINEER GENERATOR 11,982.95 2
MOUNTAINEER COMMUNITY DEVELOPMENT 133,723.56 2
MID-OHIO VALLEY 250.00 2
MOUNTAIN STATE FOREST 10,000.00 5
MOUNTAIN ARTS DISTRICT 3,000.00 5
MOUNTAINEER CUSTOM CARTR 3,085.00 2
MOUNTAINEER GAS COMPANY 28,869.39 2
MOUNTAIN STATE RENTAL 250.00 9
NACO 588.00 3
NATIONAL APPRAISAL GUIDES 53.00 3
NAYLOR’S ACE HARDWARE 141.75 3
NELSON MULLINS RILEY 10,687.34 2
LINDA S NELSON 20.00 9
NELSON MULLINS RILEY & 2,118.25 2
NORTH CENTRAL COMMUNITY ACTION 2,000.00 5
NOTEPAGE 395.00 3
NORTHERN WEST VIRGINIA 4,000.00 5
OFFICE PRODUCTS INC 11,323.55 3
OFFICEMAX 77.02 3
OFFICE MAX 427.98 3
OLD MAIN CAFE 44.37 1
OLIVE GARDEN 80.90 1
ONE SOURCE BATTERIES 86.29 3
ORIENTAL TRADING CO., INC 4.80 3
OUR TOWN INC 2,000.00 5
OUTBACK 154.94 1
PACK N SHIP 59.97 3
PAN ASIAN EXPRESS 13.36 1
PANERA 26.01 1
PARIS BOULANGERIE 14.60 1
PARIS LE ST LOUIS CAFE 40.00 1
MICHAEL W. PARKER 614.22 1
PARKSLEEPFLY.COM 28.73 1
PARMAR 107.79 3
PAT MCCARTHY PRODUCTS INC 1,147.00 3
PAYPAL 137.57 3
PENN CARE 663.75 3
PENN STATION 15.00 1
PETER PAN DRY CLEANERS 1,001.43 1
ROBERT PETRICE 14.71 1
ADMORE, INC 289.37 3
PICKENS FIRE DEPT 50,500.00 9
PILOT 23.05 1
PIONEER MEMORIAL LIBRARY 11,500.00 5
PIPESTEM STATE PARK 309.40 1
PITNEY BOWES INC 12,042.42 2
PLUMMER SLADE 790.00 2
POINT SECURITY, INC 4,844.00 4
KITTY POLING 162.40 1
POSSON FAMILY TRUST 3,600.00 2
QUALITY INN 121.29 1
INTUIT*QUICKBOOKS 646.28 3
QUICKSHIP HOLDINGS 115.39 3
QUILL CORPORATION 1569357 51,921.56 3
QUILL CORPORATION C28693 3,153.61 3
QUILL CORPORATION 5190754 13,822.52 3
R&L CARRIERS 75.60 3
RACKSPACE 777.72 3
RAJCO, LLC 6,047.01 2
RAM MOUNTS 268.93 3
ELKINS-RANDOLPH CO. REGIONAL AIRPORT 7,000.00 2
ELKINS-RANDOLPH AIRPORT 82,500.00 2
RANDOLPH CO BD EDUCATION 1,392.26 2
RANDOLPH CO CHILDREN’S ADVOCACY CENTER 18,000.00 5
RANDOLPH COUNTY AMBULANCE AUTHORITY 120,718.32 5
RANDOLPH-ELKINS HEALTH DEPT 83,887.44 5
RANDOLPH CO HUMANE SOCIETY 80,000.00 5
RANDOLPH COUNTY PARK & REC 15,045.31 5
RANDOLPH CO CONVENTION & VISTOR BUREAU 2,819.00 5
JAYNE RAWL 47.18 1
RANDOLPH CO BLACK BEARS 500.00 5
RANDOLPH CO COMMUNITY ART CENTER 5,900.00 5
RANDOLPH CO DEVELOPMENT AUTHORITY 65,000.00 5
RANDOLPH COUNTY FAIR CORP 3,000.00 5
RANDOLPH COUNTY HOUSING 10,000.00 5
RANDOLPH CO. HISTORICAL 5,000.00 5
RAND CO RECYCLING CENTER 395.37 3
RANDOLPH CO. UNITED 1,000.00 5
RECONNECT INC. 4,579.14 3
REDWOOD BIOTECH 50,286.72 3
REDWOOD TOXICOLOGY 20,900.00 2
REGION VII PLANNING & DEVELOPMENT 33,816.00 2
WV REGIONAL JAIL AND CORRECTION 1,372,085.25 2
REGISTRATION MAX, LLC 500.00 9
RESERVE ACCOUNT-PINET BOWES 41,000.00 3
RG MOTORSPORTS 36.94 3
CITIZENS BANK OF WV-PEIA 162,624.00 1
A RIFKIN CO 891.23 3
GEORGE M. RIGGLEMAN 222.18 2
PHILIP RIGGLEMAN 374.50 1
MICHAEL B. & RINGER 72.00 9
RINGER’S INC 6,000.00 9
RONI’S 41.10 1
PEGGY YOUNG ROSS 6,184.17 2
ROY’S RV SUPERCENTER LLC 1,555.46 9
JOSEPH C ROZICH 72.00 9
RUBY’S DINETTE 15.99 1
RUSSELL MEMORIAL PUBLIC 11,500.00 5
SALLY BEAUTY 55.60 3
SAUL MINEROFF ELECTRONICS 1,095.00 4
MARK SCOTT 1,303.67 1
SEA LAS VEGAS 24.90 1
CHRISTOPHER D. SEE 155.54 1
SENECA DESIGNS 2,125.75 3
CHERRAL A. SENIC 250.00 2
SHEETZ 78.58 1
BEN SHEPLER 342.27 2
SHERWIN WILLIAMS CO 1,031.53 3
SHONEYS 22.97 1
SHOW ME CABLES 1,987.03 3
SHERIFF OF RANDOLPH CO 88.60 9
SHERIFF RANDOLPH CO DOG 100,000.00 9
SHERIFF RANDOLPH CO GC 123,753.64 9
SHERIFF RANDOLPH CO VOCA 51,854.60 9
SHERIFF RANDOLPH CO 5,366.50 9
SHERIFF RANDOLPH CO CC151 146,826.70 9
SHERIFF RANDOLPH CO 245 3,759.52 9
SHERIFF RANDOLPH CO 911 364,400.00 9
BRANDY SIMMONS 60.00 1
WANNA M SIMMONS 72.00 9
SIS CLOTHESPIN 100.00 3
KEITH SKEEN 62.10 9
SMART SIGN 684.65 3
SMUGMUG*ONLINE 255.72 3
SOFTWARE SYSTEMS INC 57,887.81 2
SOHO’S 23.54 1
SONNY’S CARPET 822.25 3
SOUTHERN STATES ELKINS CO 750.90 3
SPEEDWAY 35.61 1
STAMPS.COM 151.93 3
JONATHAN STANLEY 470.00 9
STAPLES CREDIT PLAN 99.97 3
STARBUCK 58.16 1
STATE AUDITOR’S OFFICE 3,360.00 2
STEER STEAKHOUSE 25.00 1
SUTTON STOKES 1,312.50 2
STONEWALL RESORT 156.00 1
STRATTON HATS 294.40 3
STUART P. STRONG 45,065.00 2
SUBURBAN ENGRAVING & 133.00 3
VALLEY POINT SUBWAY 20201 106.47 3
ELKINS SUBWAY 6902 586.65 3
SUDDENLINK COMMUNICATIONS 4,453.62 2
SUNRISE SANITATION 5,686.92 2
SUNSET GRAPHICS 40.00 3
SUTTLE & STALNAKER CPA 42,240.00 2
DENVER SWECKER 72.00 9
TALBOTT GLASS LLC 6,759.83 4
TAMCO CAPITAL CORPORATION 13,728.00 2
BRENDA TAYLOR 144.00 9
TUCKER COMMUNITY FOUNDATI 5,000.00 5
TEQUILA TAQUERIA 15.00 1
DAVID TETER 2,013.00 1
TGI FRIDAYS 30.96 1
THE COLD SPOT 24.47 1
THE HELPING HAND 2,250.00 5
THYSSENKRUPP ELEVATOR COR 9,295.20 2
TIDEWATER GRILL 119.95 1
TOSHIBA FINANCIAL SERVICE 411.00 3
TRACTOR SUPPLY COMPANY 47.88 3
TRAFFIC SAFETY STORE 72.42 3
TRAINING WHEELS 89.96 3
TRANSWORLD SYSTEM INC 87.95 3
TRICKETT HARDWARE 204.45 3
TYGARTS VALLEY BAND 1,500.00 5
TYGARTS VALLEY CONSERVATN 10,000.00 5
TYGART VALLEY FAIRS & FESTIVALS 2,000.00 5
TYGART VALLEY FIRE DEPT 50,000.00 9
TYGART VALLEY YOUTH 500.00 5
TYGARTS VALLEY SANITATION 6,326.03 2
TYLER TECHNOLOGIES, INC. 70,125.15 2
UHAUL 31.69 3
UNIVERSITY OF MINNESOTA 79.95 1
UPSHUR-BUCKHANNON 216.12 2
U.S. CORRECTIONS, LLC 4,837.50 2
USDA FOREST SERVICE 584.74 1
US DEPT OF EDUCATION AWG 1,303.00 1
US FEDERAL CONTRACTOR 599.00 2
UNITED STATES POSTAL SERV 223.67 3
TRACEY VALACH 167.80 9
VALLEY BUSINESS SYSTEMS 9,719.14 2
VALLEY HEAD VOL FIRE DEPT 50,000.00 9
VALLEY HEAD PUBLIC 11,500.00 5
VALLEY SUPPLY COMPANY INC 16.82 3
VALLEY VIEW MOTEL 7,383.26 9
KENNETH E. & WANDA 72.00 9
DAVID VANMETER 400.00 9
VERTICAL TRANSPORT 780.00 2
VISTA PRINT 190.44 3
WALMART 68.45 3
WALGREENS 63.84 3
WAL MART COMMUNITY/GECRB 7,324.41 3
JEFF WEBB D.B.A. 4,810.20 2
WEBSTAURANT STORE 90.46 1
WENDLING’S FOOD SERVICE 2,455.89 3
WENDY’S 8.92 1
WESCO RECEIVABLES CORP 454.06 3
WHITMER VOL FIRE DEPT 50,000.00 9
WHITMER WATER ASSOCIATION 7,524.25 5
WILSON QUALITY MILLWORK 1,838.98 3
SHARI LYNN WINCE 7,105.00 2
WINGATE INN 450.00 1
BRENDA WISEMAN 34.98 1
WOODFORD OIL CO INC 784.00 3
CHARLES WORKMAN 194.93 1
WV ASSOC OF COUNTY CLERKS 600.00 2
WV ASSOC CIRCUIT CLERKS 100.00 2
WV ASSOCIATION OF COUNTIES 12,910.00 2
WV CONSERVATION AGENCY 100,292.67 2
WV COUNTIES GROUP SELF-INSURANCE 204,803.00 1
CITIZENS BANK OF WV-UNEMPLOYMENT 18,989.49 1
CITIZENS BANK OF WV-RETIREMENT BOARD 128,358.86 1
WVDHHR PUBLIC HEALTH 70.00 2
WV DEPT OF HOMELAND 3,630.90 9
WV DIVISION OF LABOR 270.00 2
WV EMERGENCY MANAGEMENT 125.00 2
WV ENHANCED 911 COUNCIL 343.66 2
WV HOUSING DEVELOPMENT 250.00 2
WV INTERACTIVE, LLC 480.00 2
WVIPAY.COM 475.00 2
WV NETWORK 264.00 2
CITIZENS BANK OF WV-PEIA 784,650.50 1
CITIZENS BANK OF WV-RETIREMENT BOARD 391,674.29 1
STATE TAX DEPARTMENT 19,599.21 1
WEST VIRGINIA PUBLIC 2,975.00 5
WV RAILROAD MUSEUM INC. 2,500.00 5
WV SECRETARY OF STATE 127.00 2
WV SHERIFFS’ ASSOCIATION 2,000.00 2
WV STATE AUDITOR 13,460.00 2
WV STATE BAR 1,270.00 2
CITIZENS BANK OF WV-STATE PAYROLL TAX 139,988.31 1
WV TAX DEPUTIES ASSOCIATN 30.00 2
WV STATE TREASURY 747.00 2
WEST VIRGINIA UNIVERSITY 2,125.00 2
WVU EXTENSION SERVICE 60.00 3
XEROX CORPORATION NC 969.16 3
Y M C A 17,000.00 5
PHYLLIS K. YOKUM 1,568.33 1
JOAN N. YOKUM 151.20 9
YONK KANG STREET 25.00 9
ZOOM VIDEO COMMUNICATIONS 158.89 3
4 IMPRINT 1,061.22 3
84 LUMBER 252.35 3
MARTHA ADAMS 175.00 2
CHARLES ANDERSON 202.50 2
BETTY BEALL 175.00 2
PAULINE BENDER 175.00 2
BRYON BOLTZ 175.00 2
MARY BOLTZ 180.00 2
KATHY BROUGHTON 175.00 2
PATTY CALAIN 180.00 2
PAUL CARVER 196.00 2
CHARLES L. CHANDLER II 175.00 2
AUDRA CLAYPOOLE 175.00 2
DONALD COBERLY 250.00 2
RHONDA COFFMAN 175.00 2
TAMELA COOK 190.00 2
DWIGHT WAYNE COOP 175.00 2
SANDRA J COOPER 175.00 2
TERRY COOPER 150.00 2
MARLENE CORBIN 175.00 2
TINA CORCORAN 175.00 2
GEORGE T. COUSSOULE 180.00 2
JENNIFER COX 175.00 2
ANGELA CUNNINGHAM 180.00 2
MAXINE CUNNINGHAM 189.00 2
J. MARVELLA CURRENCE 203.00 2
TERRI DUMIRE 175.00 2
LANA ENGLAND 175.00 2
LARRY FERGUSON 175.00 2
SHAWN FERGUSON 75.00 2
DELORES LOUK FINCHAM 180.00 2
THOMAS B. FLANAGAN 175.00 2
BRADLEY FLUHARTY 175.00 2
DONNA FLUHARTY 180.00 2
ELIAS G COOP-GONZALEZ 180.00 2
JEFF GOODMAN 175.00 2
GARRETT GRAHAM 180.00 2
LUCY GRAHAM 175.00 2
DAVID L. HAMRICK 175.00 2
LINDA D. HAMRICK 180.00 2
DOROTHY J. HARLAN 175.00 2
MARTHA HART 199.00 2
GLENDA HELMICK 211.00 2
TESSA M. HENRY 190.00 2
CAROLYN HIGGINS 212.30 2
TINA HILL 175.00 2
KIMBERLY HINCHMAN 175.00 2
JENNIFER HOHL 188.00 2
BRENDA G. HOUSE 175.00 2
MIKE HOUSE 224.00 2
JO ELLEN HOWELL 175.00 2
DEBRA ISNER 189.50 2
PHIL ISNER 185.00 2
ALEXANDER JOHNSON 180.00 2
PATRICIA ANNETTE JORDAN 188.50 2
PHILIP JORDAN 175.00 2
SANDRA JUDY 175.00 2
CANDA KISAMORE 180.00 2
TARA LANE 175.00 2
JUNE LARKIN 175.00 2
JEANNETTE LEWIS 205.00 2
DONNA LONG 180.00 2
A. FAYE LOTHES 175.00 2
DANNY N. LOUDIN 197.00 2
KARLA MAHANES 800.00 2
SHAWN MAHANES 150.00 2
CLARK MARTIN 175.00 2
LOUISE A. MCATEE 175.00 2
LINDA L. MCCAULEY 180.00 2
CAROLYN MEADE 175.00 2
DAVID MESSER 180.00 2
NANCY MESSER 195.00 2
SKYE MILLER 175.00 2
JAMES P MORGAN JR 273.00 2
JONI G MULLENAX 175.00 2
ROGER NEELY 175.00 2
KEVIN NICHOLAS 175.00 2
BARBARA PENNINGTON 175.00 2
CONNIE M. PINGLEY 186.00 2
WANDA M. PINGLEY 187.00 2
KITTY POLING 400.00 2
MARK POLING 150.00 2
JACKIE POTTS 600.00 2
DOTTY L. PRIMAVERO 175.00 2
CONNIE PRITT 180.00 2
ELIZABETH PROUDFOOT 175.00 2
LYNN PROUDFOOT 195.00 2
RANDOLPH COUNTY COMMUNITY 100.00 2
SUE E. RATLIFF 175.00 2
MICHELLE RHODES 180.00 2
MARY RICHARDS 175.00 2
JENNIFER RIGGLEMAN 191.00 2
SHARON ROLLINS 180.00 2
PATRICIA ROSSI 300.00 2
GRACE ROY 175.00 2
GAYLE SCOTT 175.00 2
ROBERT HAYES SHELTON 180.00 2
ELLEN SHEPHERD 180.00 2
BRANDY SIMMONS 884.00 2
BILLIE C. SIPES 231.50 2
JEFFREY SKIDMORE 200.00 2
CATHY SLAWTER 226.00 2
HANNAH SMITH 180.00 2
MARK SMITH 500.00 2
TAMELA SMITH 175.00 2
JERRI G. SNYDER 175.00 2
DOROTHY SPESSERT 175.00 2
JONATHAN STANLEY 175.00 2
JUSTIN STANLEY 150.00 2
REMINGTON STANLEY 150.00 2
RYAN STANLEY 800.00 2
EMMA LOU TEETS 175.00 2
KAREN S. TENNEY 175.00 2
SUSAN TONEY 175.00 2
TRACI TURNER 180.00 2
BARBARA LOUISE TYRE 300.00 2
EDWARD TYRE 180.00 2
MERRY LOU VANCE 180.00 2
JACOB WARD 175.00 2
SARAH WARE 175.00 2
MORIAH WARNER 150.00 2
WILLIAM WARNER 150.00 2
NANCY WATSON 175.00 2
DOROTHY I. WEESE 175.00 2
HERMAN WEESE 175.00 2
DEBORAH WEGMAN 500.00 2
SARA WEIFORD 175.00 2
TERESA WEIFORD 187.00 2
MICHAEL WHITE 186.30 2
JUDY WHITE 175.00 2
PAMELIA WHITE 215.00 2
LAUREN WILMOTH 175.00 2
ELIZABETH WOODS 180.00 2
MARY LOUISE YOKUM 175.00 2
ROGER ZIRKLE 180.00 2
ELKINS FIRST CHURCH OF 100.00 2
HUTTONSVILLE COMMUNITY 100.00 2
BEVERLY FIRE HALL 100.00 2
RANDOLPH CO SENIOR CENTER 100.00 2
LEADING CREEK VOL FD 100.00 2
WHITMER FIRE DEPARTMENT 100.00 2
VALLEY HEAD PUBLIC 100.00 2
TYGART VALLEY FIRE DEPT 100.00 2
BOWDEN FAMILY WORSHIP 100.00 2
FINAL REPORT TOTALS 9,544,130.31
CODES:
1=PERSONAL SERVICES 3,103,432.65
2=CONTRACTUAL 3,697,421.17
3=COMMODITIES 430,583.87
4=CAPITAL OUTLAY 170,935.19
5=CONTRIBUTIONS 921,276.50
9=CONTINGENCY 1,220,480.93
TOTAL 9,544,130.31
STATE OF WEST VIRGINIA
RANDOLPH COUNTY COMMISSION CLERK’S OFFICE
We, the undersigned of the County Commission of Randolph County, do hereby certify that the foregoing itemized statements of the several funds of said County are true and correct to the best of our knowledge and belief, and that the orders as listed and following for each of the several funds is a true copy of all the orders passed upon and allowed by said Commission from July 1, 2019 and ending June 30, 2020, both dates inclusive.
Given under our hand this 15th day of September, 2020
David Kesling, President
Christopher See, Member
Mark Scott, Member
ATTEST: Brenda Wiseman, Randolph County Clerk
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