2012 Annual Report - West Virginia State Auditor's Office

2006AnnualReport2012WEST VIRGINIA STATEAUDITOR’S OFFICEGLEN B.GAINER I,STATEAUDITORWWW.WVSAO.GOV

TABLE OF CONTENTSFISCAL YEAR 2014 REQUESTED BUDGET APPROPRIATIONS ..................................... TAB 12012 ANNUAL REPORT ................................................................................................................... TAB 2DIVISON INFORMATIONFINANCIAL SERVICESSub-Tabs A - G1-18 (A)Accounting Division .................................................................................................................................1-10General Revenue Appropriation and Fund Balance Analysis and General Revenue Fund Balance ........ 3General Revenue Expenditures (By Function) .......................................................................................... 4Reserve Funds Balances History as of 6/30 and Reserve Balancesas a Percentage of General Revenue Appropriations (Chart)........................................................ 5General Revenue Fund Receipts Analysis as of 12/31/12 ($ Reported in 000’s) ..................................... 6Significant Taxes Funding the General Revenue Fund (Charts) ............................................................... 7General Revenue Appropriations vs. Actual Revenue and General Revenue Trends (Chart) ................. 8Unappropriated Surplus Balance .............................................................................................................. 9Fiscal Years 2012-2013 Surplus Appropriations (Detailed by Date) ....................................................... 10Auditing Division ...................................................................................................................................11-14Participating Agencies - Electronic Payment Requisitions ................................................................12-13Invoice Data by Fiscal Year - Total Processed/Imaged/Auto Approved (Chart)..................................... 14Payroll Division – EPICS .........................................................................................................................15-16W-2 Forms Processed 2008-2012 and Average Per Day Wages and Benefits (Charts) ......................... 16ePayments Division ...............................................................................................................................17-18

CHIEF INSPECTOR AND LOCAL GOVERNMENT SERVICES37-56 (D)Conducting Financial Audits .............................................................................................................37-38External Peer Review ............................................................................................................................ 39CID & CPA Audits Issued by Entity Type and CID & CPA Audits Issued by Audit Type (Charts)............ 40CID Audits Issued by Audit Type and CPA Audits Issued by Audit Type (Charts) ................................. 41CID Audits Issued by Entity Type and CPA Audits Issued by Entity Type (Charts) ................................ 42Fee Recovery and Unbillable Hours and Functions .............................................................................. 43Unbillable Charges – Fiscal Year 2010-2014 (Chart) ............................................................................. 44Training Costs ........................................................................................................................................ 45Training Costs - Fiscal Year 2010-2014 (Chart) ..................................................................................... 45Accounts Receivable Balances .............................................................................................................. 46Accounts Receivable Balances – Fiscal Year 2009-2012 (Chart)........................................................... 47Fraud Section .........................................................................................................................................47-51Fraud Unit Charges - Fiscal Year 2010–2014 (Chart) ............................................................................ 49Cumulative Loss by Type of Fraud (Chart) ............................................................................................ 50Cumulative Fraud Loss by Entity Type (Chart) ...................................................................................... 51Overseeing Audit Procurement ................................................................................................................. 52CPA Contracts Approved by Entity Type (Chart)................................................................................... 53Local Government Services ...................................................................................................................54-56Budgetary Services ................................................................................................................................ 54Reports and Documents ...................................................................................................................55-56

COUNTY COLLECTIONS/PUBLIC UTILITIES57-65 (E)County Collections Division ........................................................................................................................ 57Status of Certified Properties ................................................................................................................ 57Properties - Assessed Value (By County) .........................................................................................58-59Public Utilities Division ............................................................................................................................... 61Public Utilities Distribution (Chart) ....................................................................................................... 62Public Utilities Distribution (By County) ...........................................................................................63-65SECURITIES66-69 (F)Registration Section ..............................................................................................................................66-68Special Projects ..................................................................................................................................... 68Enforcement Section .................................................................................................................................. 69Special Projects ..................................................................................................................................... 69COMMUNICATIONS70-74 (G)Media Services ...................................................................................................................................... 70Printed Material .................................................................................................................................... 70Field Events/Investor Education ......................................................................................................71-74TRAINING SERVICES ......................................................................................... TAB 3GROSS PAY BY DEPARTMENT .................................................................................................... TAB 4SALARIES GREATER THAN $80,000 (Excluding Higher Education) ......................... TAB 5HIGHER EDUCATION SALARIES GREATER THAN $80,000 ........................................... TAB 6

TAB 1FISCAL YEAR 2014REQUESTEDBUDGETAPPROPRIATIONS

West Virginia State Auditor's Office1900 Kanawha Blvd, EastBuilding 1, Suite W-100Charleston, WV 25305Mack E. Parsons, Senior Deputy State Auditor (304) 558-2251, Ext. 2377Charles Perdue, Controller (304) 558-2251, Ext 2199General Revenue FundsBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested0116-001 Personal Services 2,264,450 2,307,257 2,227,2570116-002 Salary of State Auditor 95,000 95,000 95,0000116-004 Increment 47,686 47,686 47,6860116-010 Employee Benefits 732,698 833,554 833,5540116-099 Unclassified 639,534 0 0CE Current Expense 408,509 206,717RA Repairs & Alterations 20,500 20,500TE Total Equipment 29,298 52,3240116-913 BRIM 15,428 15,428 15,4280116-097 VFD Reimbursement FY 110116-832 VFD Reimbursement FY 12 2,500,0006,294,796 3,757,232 3,498,466Special Revenue Funds Budget AppropriationsLand OperatingBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1206-001 Personal Services 286,431 432,487 432,4871206-004 Increment 9,300 9,300 9,3001206-010 Employee Benefits 134,986 187,360 187,3601206-099 Unclassified 676,054 15,139 15,139CE Current Expense 440,291 440,291RA Repairs & Alterations 2,600 2,600TE Total Equipment 426,741 426,7411206-426 Transfers 1,000 1,0001206-768 Cost of Land Sales 301,000 1,291,168 1,291,1681,407,771 2,806,086 2,806,086Local Government Purchasing CardBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1224-096 Unclassified-Total 154,922 0 0001 Personal Services 80,000 230,000004 Increment 500 2,500010 Employee Benefits 25,587 75,587CE Current Expense 37,030 62,030RA Repairs & Alterations 1,000 6,000TE Total Equipment 10,000 60,805T/O Assets Total Other Assets 805 01224-426 Transfers 1,000 1,000 1,000,0001224-741 Revenue Distributions 1,000,000 1,000,000 2,000,0001,155,922 1,155,922 3,436,922Securities AdministrationBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1225-001 Personal Services 1,164,662 1,187,265 1,312,2651225-004 Increment 18,316 18,316 20,3161225-010 Employee Benefits 429,376 509,929 549,929CE Current Expense 788,830 838,830RA Repairs & Alterations 7,400 12,400TE Total Equipment 19,700 69,700T/O Assets Total Other Assets 623,326 623,3261225-099 Unclassified 1,511,442 31,866 31,8661225-426 Transfers 1,000 1,0003,123,796 3,187,632 3,459,632

Technology AcquisitionBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1233-096 Unclassified-Total 400,000 0 0CE Current Expense 300,000 300,000T/O Assets Total Other Assets 100,000 100,0001233-426 Transfers 400,000 490,000 490,000800,000 890,000 890,000Purchasing Card AdministrationBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1234-096 Unclassified-Total 4,204,610 0 01234-001 Personal Services 1,829,705 1,909,7051234-004 Increment 20,000 30,0001234-010 Employee Benefits 496,102 559,602CE Current Expense 1,174,122 1,578,622RA Repairs & Alterations 5,500 5,500TE Total Equipment 400,000 650,000T/O ASSETS Total Other Asset 308,886 308,8861234-741 Revenue Distribution 2,000,000 2,000,000 4,000,0001234-426 Statutory Transfer 1,000,000 0 1,000,0007,204,610 6,234,315 10,042,315Chief InspectorBudget Appropriations Fund # / Activity Fund Name FY12 FY13 FY14 Requested1235-001 Personal Services 2,466,793 2,466,793 2,466,7931235-004 Increment 39,288 39,288 39,2881235-010 Employee Benefits 899,431 899,431 899,4311235-099 Unclassified 815,915 0 0CE Current Expense 765,915 765,915TE Total Equipment 50,000 50,0004,221,427 4,221,427 4,221,427Time Sharing Administration 1211-099 Unclassified 275,893 275,893 275,893Public Utilities Administration 1227-099 Unclassified 4,829,663 4,829,663 4,829,663Motor Vehicles Administration 1236-099 Unclassified 404,457 752,361 752,3615,510,013 5,857,917 5,857,91729,718,335 28,110,531 34,212,765Non Appropriated Special Revenue FundsPublic Service CorporationsDelinquent Land TaxTax Loss RestorationFlood ControlSocial Security FundFund Name FY12 FY13 FY14 Requested1201-099 Unclassified 190,000,000 190,000,000 190,000,0001202-099 Unclassified 3,000,000 3,000,000 3,000,0001203-099 Unclassified 1,980,000 1,980,000 1,980,0001204-099 Unclassified 700,000 700,000 700,0001207-099 Unclassified 4,000 4,000 4,000National Forest FundFamily Protection SheltersStripper WellMotor Vehicle Ad Valorem TaxIrreducible School Fund1212-099 Unclassified 2,400,000 2,400,000 2,400,0001215-099 Unclassified 300,000 300,000 300,0001218-099 Unclassified 450,000 450,000 370,0001237-099 Unclassified 11,000,000 11,000,000 11,000,0009400-099 Unclassified 910,000 910,000 910,000210,744,000 210,744,000 210,664,000Total Spending Authority Requested All Funds 239,306,413 237,698,609 244,876,765

TAB 2DIVISIONINFORMATIONSUB-TABS A-G

SUB-TAB AFINANCIALSERVICESPages 1-18

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorACCOUNTING DIVISIONThe Accounting Division is responsible for ensuring timely processing of accountingtransactions in order to provide accurate and meaningful financial data to state, federaland private entities. This is accomplished by processing and completing all non-invoice(investments, deposits, adjusting entries, off-system, and payroll) documents within theFinancial Information Management System (FIMS) and through direct oversight of invoicedocuments through our liquidity monitoring efforts.During Fiscal Year 2012, the Accounting Division processed and completed 15,535investments transactions, 112,624 deposit documents, 43,038 adjustment entries, 4,601payroll transactions and 4,197 off-system expenditure documents.To ensure state agencies, boards, and commissions have the necessary financialinformation to manage their operations, the Accounting Division prepares anddistributes, via the State Auditor’s Website, monthly financial reports for every agencywithin state government. Additionally, the Accounting Division is responsible forpreparing the “West Virginia State Dollar Report,” which is designed to give the reader aneasy-to-understand consolidated statement of the receipts and expenditures of the State.The Accounting Division is also charged with the maintenance and monitoring ofall state-level financial data within FIMS. These efforts begin with the actual input of allstate-level appropriations. From the input of the State Budget Bill, through the entry ofall subsequent appropriation adjustments and reappropriations, the Accounting Divisionserves as the point of original entry. Our efforts are further continued through the dailyreporting of expenditures and cash balances, as well as our responsibility for the creationof all fund ledgers and sub-ledgers within FIMS.In addition to entering the authorized appropriations from the State Budget Billinto the State’s accounting system, the Accounting Division also serves as the point oforigin for the various appropriation adjustments throughout the fiscal year.Appropriation adjustments typically are classified by the authority from which theyare derived. Outside the formal legislative session, the Governor can increase spendingauthority by means of a letter for special and federal revenue funds. The formal StateBudget Bill authorizes the Governor’s Cabinet Secretaries to transfer appropriations, up tocertain limits, across their respective spending units.2012 ANNUAL REPORT - 1 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorThe State Budget Bill also authorizes the head of a spending unit to transferpersonal services and employee benefits to other line items within the same account andto make necessary transfers of appropriations to match federal funds.Supplemental appropriation adjustments are the result of legislative appropriationbills outside the formal current fiscal year budget process. During Fiscal Year 2012, theAccounting Division posted 18 Governor increases, 8 Secretary transfers, 110 agencydirectedbudgetary transfers, and 5 supplemental appropriation bills.In order to achieve efficiencies and cost savings, the Accounting Division utilizesnew technologies. This Division has begun to use electronic requisitions for theprocessing and completing of adjusting entries. Additionally, the Accounting Division isworking with the Information Systems and Technology Division to ensure moreinformation is made available to the public, via the Internet, to bring an overall higherlevel of transparency to the finances of the State.2012 ANNUAL REPORT - 2 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorGeneral RevenueAppropriation and Fund Balance AnalysisAs of December 31, 2012Appropriation Year-to-Date Expended Appropriation RemainingType of Appropriation Amounts Disbursements % Balances %Current Year 4,147,951,000.00 1,817,124,271.05 43.81% 2,330,826,728.95 56.19%Reappropriated 476,892,302.54 87,803,570.66 18.41% 389,088,731.88 81.59%Surplus 67,500,000.00 65,000,000.00 96.30% 2,500,000.00 3.70%Total 4,692,343,302.54 1,969,927,841.71 2,722,415,460.83The General Revenue Fund balance is currently comprised of four distinct components: UnappropriatedSurplus Balance, Unexpended Reappropriations, Unexpended Surplus Appropriations, and the CurrentYear Balance. The State Auditor's Office posts all expenditures to the correct appropriation type in orderto maintain the integrity of the components, and to ensure that expenditures do not exceed theremaining appropriation balance or the cash balance allotted to the specific component.General Revenue Fund BalanceUnappropriated Surplus Balance $ 7,030,121.39Represents the running balance of generated surplus from prioryears less all surplus appropriations. Balance is available tomake additional surplus appropriations.Unexpended Reappropriations 389,088,731.88Represents the remaining unexpended balance ofreappropriated amounts. Appropriations from prior fiscal yearsspecifically designated by the Legislature to carry over(reappropriate) into subsequent fiscal years.Unexpended Surplus Appropriations 2,500,000.00Represents the remaining unexpended balance of the currentfiscal year's surplus appropriations. Surplus appropriations aremade directly from the surplus balance and do not requirecurrent year receipts for funding.Current Year Balance 147,229,901.47Represents the amount of cash available to fund the currentfiscal year's appropriations. Amount is calculated by deductingthe total current fiscal year's expenditures from the total year todate receipts.Total General Revenue Fund Balance $ 545,848,754.74Represents the cash and investment balance of the State'sGeneral Revenue Fund as of December 31, 2012.2012 ANNUAL REPORT - 3 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorGENERAL REVENUE EXPENDITURES(By Function)Fiscal Year 2012 Fiscal Year 2011 Fiscal Year 2010 Fiscal Year 2009Personal Services $ 720,496,073.43 $ 663,226,434.36 $ 675,770,300.71 $ 626,003,541.50Employee Benefits 639,446,567.13 543,053,095.53 512,095,639.36 533,050,479.00Current Expenses 351,695,192.24 317,845,920.08 317,297,284.75 303,765,073.51Repairs and Alterations 4,034,950.93 6,096,227.66 6,589,153.39 4,815,941.52Asset Purchases or Construction 41,287,482.96 28,472,146.75 37,937,196.33 25,979,176.00Counties and Municipalities 902,830,036.33 1,338,626,680.48 1,420,508,406.98 1,360,874,997.00Other Disbursements 157,354,891.20 143,241,488.42 163,066,731.03 136,404,306.91Fund Transfers 1,477,117,665.62 651,858,083.02 785,242,767.17 886,779,080.89TOTAL - General RevenueExpenditures $4,294,262,859.84 $3,692,420,076.30 $3,918,507,479.72 $3,877,672,596.33Personal Services are salaries, wages and other compensation paid to full-time, part-time, temporary, and intermittent employees of thespending unit. It does not include fees or contractual payments paid to consultants or independent contractors engaged by the spendingunit. Salaries of agency heads are included in personal services.Employee Benefits are comprised of social security matching, workers' compensation, unemployment compensation, pension andretirement contributions, public employees' insurance matching, or any other benefit normally paid by the employer as a direct cost ofemployment. Of particular interest is the large percentage (62.8%), or (401,707,729) of total Employee Benefits for Fiscal Year 2012 thatrelates to State Teachers Retirement System and funded from the State Aid to Schools appropriation.Current Expenses are those operating costs for an agency, other than personal services and employee benefits, that are generally recurringin nature, either monthly, quarterly, etc. The largest components of current expenses are "Contractual/Professional Services"(135.9 million), "Inmate Per Diem Expenses" (40.6 million), and "Attorney Legal Service Payments" (23.6 million).Repairs and Alterations are repairs to structures and minor improvements to property which do not increase the value of the capital asset.Expenditures made for repairs to buildings, grounds, and equipment are included in Repairs and Alterations.Asset Purchase or Construction relates to items intended to be held or used, such as land, buildings, machinery, furniture, roads, bridges,and other equipment. These items have an appreciable and calculable period of usefulness in excess of one year.Counties and Municipalities represents remittances to counties and municipalities for statutory distributions. All of these distributionsrelate to State Aid to Schools. Note: Also see Employee Benefits (above) for the portion of State Aid to Schools relating to the StateTeachers Retirement System funding.Other Disbursements represent expenditures made by spending units not specifically identified within the other major categories. "Grants,Awards, Scholarships and Loans" (61.7 million), and "Debt Service" (39.5 million), and "Medical Service Payments" (40.0 million), whencombined, represent approximately 89.8% of the Fiscal Year 2012 expenditures under this category.Fund Transfers represent transfers of operating funds/cash from one fund to another not related to any prior expenditure. A largepercentage of these transfers relate to the required state-matching portion in order to receive federal funds.2012 ANNUAL REPORT - 4 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorReserve Funds Balances History as of June 30Rainy Day Income Tax Total Reserve General RevenueReserve Balances as a% of General RevenueFiscal Year Rainy Day Fund Fund Part B Refund Reserve Balances Appropriations Appropriations1994 - - 21,298,476 21,298,476 2,097,314,298 1.0%1995 20,564,051 - 31,298,476 51,862,527 2,235,862,823 2.3%1996 54,706,193 - 31,271,521 85,977,713 2,296,202,765 3.7%1997 57,370,043 - 42,140,756 99,510,799 2,408,626,645 4.1%1998 67,562,784 - 34,499,974 102,062,758 2,499,908,141 4.1%1999 64,580,523 - 20,000,001 84,580,524 2,595,632,142 3.3%2000 73,218,878 - 26,625,036 99,843,914 2,665,348,525 3.7%2001 79,085,244 - 23,625,036 102,710,280 2,717,347,799 3.8%2002 56,178,309 - 27,391,036 83,569,345 2,809,291,030 3.0%2003 57,750,613 - 24,019,319 81,769,932 2,929,868,492 2.8%2004 53,574,931 - 30,719,319 84,294,250 3,041,372,325 2.8%2005 79,302,479 - 32,619,319 111,921,798 3,423,946,623 3.3%2006 124,153,400 234,897,672 36,619,319 395,670,391 3,489,840,827 11.3%2007 235,075,887 279,869,088 45,019,319 559,964,294 3,656,828,433 15.3%2008 289,801,853 291,275,043 45,019,319 626,096,215 3,912,837,983 16.0%2009 236,619,573 236,006,003 45,019,319 517,644,894 3,898,995,854 13.3%2010 276,949,590 279,073,100 45,019,319 601,042,009 3,785,976,953 15.9%2011 342,320,538 316,806,578 45,019,319 704,146,434 3,740,285,483 18.8%2012 523,689,609 327,698,977 45,019,319 896,407,904 4,042,932,310 22.2%2013* 566,965,177 345,901,181 45,019,319 957,885,677 4,147,951,000 23.1%Reserve Balances as a Percentage of General Revenue Appropriations25.0%22.2% 23.1%20.0%18.8%15.0%10.0%5.0%0.0%15.3% 16.0% 15.9%13.3%11.3%3.7% 4.1% 4.1% 3.3% 3.7% 3.8%2.3%3.0% 2.8% 2.8% 3.3%1.0%1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013**Fiscal Year 2013 fund balances are as of December 31, 2012.-Income Tax Refund Reserve is to ensure timely payment of income tax refunds.-Rainy Day Fund - Part B consists of monies transferred from WV Tobacco Settlement Medical Trust Fund, repaymentsmade regarding the loan to WV Mutual Insurance Company, and all interest earned. May be expended solely for thesame purpose as the "regular" Rainy Day Fund and only after all the monies in the Rainy Day Fund have been expended.2012 ANNUAL REPORT - 5 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorGeneral Revenue FundReceipts Analysis - as of December 31, 2012($ Reported in 000's)Sources of Revenue Actual Estimated Difference EstimateBusiness and Occupation Tax 54,609 54,500 109 0.20%Consumer Sales Tax 593,630 597,900 (4,270) -0.71%Personal Income Tax 808,208 793,500 14,708 1.85%Liquor Profit Transfers 6,635 6,150 485 7.89%Racing Fees - - - 100.00%Beer Tax and Licenses 4,079 4,160 (81) -1.95%Tobacco Products Tax 54,336 53,870 466 0.87%Estate Tax 1 - 1 100.00%Business Franchise Fees 329 280 49 17.50%Charter Tax 29 - 29 100.00%Property Transfer Tax 4,363 4,030 333 8.26%Property Tax 3,622 3,580 42 1.17%Insurance Tax 55,309 55,900 (591) -1.06%Departmental Collections 5,462 6,040 (578) -9.57%Corporate, Inc./Business Franchise Tax 126,377 111,000 15,377 13.85%Miscellaneous Receipts 2,308 1,600 708 44.25%Miscellaneous Transfers 1,272 1,650 (378) -22.91%Interest Income 2,004 6,000 (3,996) -66.60%Video Lottery Transfers 278 - 278 100.00%Severance Tax 198,758 218,000 (19,242) -8.83%Telecommunications Tax 50 - 50 100.00%Liquor License Renewal 226 225 1 0.44%HB 102 - Lottery Transfers 41,397 41,397 - 0.00%Refundable CR. Reimbursement-LTY 1,072 811 261 32.18%Total $1,964,354 $1,960,593 $3,761 0.19%2012 ANNUAL REPORT - 6 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorPersonal Income TaxDollars in ThousandsFY 2010 FY 2011 FY 2012 FY 20131st Quarter 353,400 390,335 418,952 434,0362nd Quarter 309,645 327,535 358,622 374,1723rd Quarter 298,751 329,622 352,440 -4th Quarter 485,056 545,677 558,949 -TOTAL 1,446,852 1,593,169 1,688,963 808,208Personal Income Tax revenues are estimated to total$1,721,600,000 or approximately 41.49% of Fiscal Year 2013total General Revenue Fund collections. Fiscal Year 2013estimates show an increase of $32,637,000 or approximately1.93% above Fiscal Year 2012 actual collections.Consumer Sales & Use TaxDollars in ThousandsFY 2010 FY 2011 FY 2012 FY 20131st Quarter 277,693 291,586 304,095 302,1512nd Quarter 270,063 289,534 304,085 291,4793rd Quarter 277,329 290,744 316,336 -4th Quarter 270,601 276,380 291,457 -TOTAL 1,095,686 1,148,244 1,215,973 593,630Consumer Sales & Use Tax revenues are estimated to total$1,197,000,000 or approximately 28.85% of Fiscal Year 2013total General Revenue Fund collections. Fiscal Year 2013estimates show a decrease of $18,973,000 or approximately1.56% below Fiscal Year 2012 actual collections.Severance TaxDollars in ThousandsFY 2010 FY 2011 FY 2012 FY 20131st Quarter 68,004 95,672 118,303 67,5712nd Quarter 125,290 99,242 118,825 131,1873rd Quarter 105,096 113,840 114,492 -4th Quarter 102,201 132,121 116,282 -TOTAL 400,591 440,875 467,902 198,758Severance Tax revenues are estimated to the total$461,500,000 or approximately 11.12% of the Fiscal Year2013 total General Revenue Fund collections. Fiscal Year2013 estimates show an increase of $6,402,000 orapproximately 1.37% above Fiscal Year 2012 actualcollections.-2012 ANNUAL REPORT - 7 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorGeneral Revenue Appropriations vs. Actual RevenueFiscal Year Appropriations Mid-YearReductions*Adjusted GeneralRevenueAppropriationsActualRevenuesActual Revenues inExcess of AdjustedAppropriations1994 2,097,314,298 2,097,314,298 2,119,846,161 22,531,8631995 2,235,862,823 2,235,862,823 2,311,937,894 76,075,0711996 2,296,202,765 2,296,202,765 2,333,916,117 37,713,3521997 2,408,626,645 2,408,626,645 2,424,933,275 16,306,6301998 2,499,908,141 2,499,908,141 2,503,502,326 3,594,1851999 2,595,632,142 2,595,632,142 2,618,070,600 22,438,4582000 2,665,348,525 35,583,370 2,629,765,155 2,638,698,572 8,933,4172001 2,717,347,799 24,460,522 2,692,887,277 2,718,537,093 25,649,8162002 2,809,291,030 2,809,291,030 2,824,369,099 15,078,0692003 2,929,868,492 30,437,881 2,899,430,611 2,917,192,361 17,761,7502004 3,041,372,325 19,968,474 3,021,403,851 3,083,122,714 61,718,8632005 3,423,946,623 3,423,946,623 3,505,113,305 81,166,6822006 3,489,840,827 3,489,840,827 3,661,562,266 171,721,4392007 3,656,828,433 3,656,828,433 3,752,815,555 95,987,1222008 3,912,837,983 3,912,837,983 3,928,703,039 15,865,0562009 3,898,995,854 3,898,995,854 3,901,884,345 2,888,4912010 3,785,976,953 119,155,276 3,666,821,677 3,758,953,300 92,131,6232011 3,740,285,483 3,740,285,483 4,064,134,131 323,848,6482012 4,042,932,310 4,042,932,310 4,103,631,382 60,699,0722013** 4,147,951,000 4,147,951,000 4,149,751,000 1,800,000*Mid-year reductions are implemented through an Executive Order and not Legislatively approved**Fiscal Year 2013 - Revenue is estimated and appropriations are as of December 31, 20122012 ANNUAL REPORT - 8 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorUNAPPROPRIATED SURPLUS BALANCESUMMARY - PFY 2012Beginning Balance July 1, 2011 $ 368,375,488.29Appropriation Holdback -Missed Reappropriations (1,000,000.00)13 Month Expenditures - Paid in July (28,580,912.05)Statutory Transfer Out 1/2 of July 31 Balance Revenue Shortfall Reserve Fund (150,667,825.51)Prior Year Refunds 326,455.42Legislated Expirations of Special and General Revenue Funds 15,329,442.16Appropriations (202,203,353.00)Ending Balance 06/30/2012 $ 1,579,295.31RSRF - Revenue Shortfall Reserve Fund (Rainy Day Fund) #7005SUMMARY - PFY 2013Beginning Balance 07/01/2012 $ 134,243,944.59Appropriation Holdback -Missed Reappropriations (421,392.60)13 Month Expenditures - Paid in July (31,883,819.98)Statutory Transfer Out to Revenue Shortfall Reserve Fund (28,178,027.35)Prior Year Refunds 244,184.80Legislated Expirations of Special and General Revenue Funds 525,231.93Appropriations (67,500,000.00)Ending Balance 12/31/2012 $ 7,030,121.39RSRF - Revenue Shortfall Reserve Fund (Rainy Day Fund) #70052012 ANNUAL REPORT - 9 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorFiscal Year 2012 Surplus AppropriationsFY 2012 Surplus AppropriationsDetailed by Detailed by DateDate Amount Legislation Fund # Organization Name Activity # Activity Name3/18/2011 3,000,000.00 HB 2012 0273 Division of Environmental Protection 097 Unclassified - Surplus3/18/2011 15,000,000.00 HB 2012 0203 Division of Finance 872 Enterprise Resource Planning System - Surplus3/18/2011 3,000,000.00 HB 2012 0450 Division of Corrections-Correctional Units 677 Capital Outlay, Repairs and Equipment - Surplus3/18/2011 3,000,000.00 HB 2012 0450 Division of Corrections-Correctional Units 661 Capital Improvements - Surplus3/18/2011 5,400,000.00 HB 2012 0132 WV Conservation Agency 269 Soil Conservation Projects - Surplus3/18/2011 1,262,990.00 HB 2012 0407 Division of Health Central Office 097 Unclassified - Surplus3/18/2011 5,000,000.00 HB 2012 0589 HEPC Administration Control Account 661 Capital Improvements - Surplus3/18/2011 7,000,000.00 HB 2012 0433 Adjutant General State Militia 325 Armory Capital Improvements - Surplus3/18/2011 819,000.00 HB 2012 0250 Division of Forestry 341 Equipment - Surplus3/18/2011 750,000.00 HB 2012 0293 Division of Culture and History 677 Capital Outlay, Repairs and Equipment - Surplus3/18/2011 600,000.00 HB 2012 0465 Office of the Secretary-Dept. of Revenue 382 Unclassified - Transfer - Surplus3/18/2011 250,000.00 HB 2012 0131 Department of Agriculture 850 Agriculture Disaster and Mitigation Needs - Surplus8/5/2011 310,000 SB 1007 0155 Secretary of State 725 Technology Improvements - Surplus8/5/2011 100,000 SB 1004 0131 Department of Agriculture 097 Unclassified - Surplus8/5/2011 200,000 SB 1004 0131 Department of Agriculture 924 Predator Control - Surplus8/5/2011 500,000 SB 1004 0313 Department of Education 382 Unclassified - Transfer - Surplus8/5/2011 1,000,000 SB 1004 0294 Department of Education & the Arts 927 Educational Enhancements - Surplus8/5/2011 227,000 SB 1004 0273 Division of Environmental Protection 474 Meth Lab Cleanup - Surplus8/5/2011 216,886 SB 1004 0407 Division of Health - Central Office 496 Center for End of Life - Surplus8/5/2011 22,750,000 SB 1004 0525 Consolidated Medical Service Fund 632 Institutional Facilities Operations - Surplus8/5/2011 2,009,222 SB 1004 0403 Division of Human Services 633 Medical Services - Surplus8/5/2011 2,500,000 SB 1004 0403 Division of Human Services 526 Title XIX Waiver for Seniors - Surplus8/5/2011 3,500,000 SB 1004 0453 WV State Police 677 Capital Outlay, Repairs and Equipment - Surplus3/8/2012 212,859 SB 673 0450 Division of Corrections-Correctional Units 097 Unclassified-Surplus3/10/2012 3,700,000 SB 677 0403 Division of Human Services 633 Medical Services - Surplus3/10/2012 1,000,000 SB 678 0131 Department of Agriculture 677 Capital Outlay, Repairs and Equipment - Surplus3/10/2012 30,400,000 SB 678 0203 Division of Finance 872 Enterprise Resource Planning System - Surplus3/10/2012 13,000,000 SB 678 0226 Public Defender Services 435 Appointed Counsel Fees-Surplus3/10/2012 375,000 SB 678 0250 Division of Forestry 097 Unclassified-Surplus3/10/2012 2,000,000 SB 678 0265 Division of Natural Resources 710 Canaan Valley Resort State Park Operating-Surplus3/10/2012 209,171 SB 678 0313 Department of Education 065 Tax Assessment Errors-Surplus3/10/2012 304,000 SB 678 0293 Division of Culture and History 661 Capital Improvements - Surplus3/10/2012 1,300,000 SB 678 0273 Division of Environmental Protection 097 Unclassified-Surplus3/10/2012 36,545 SB 678 0407 Division of Health-Central Office 097 Unclassified-Surplus3/10/2012 6,000,000 SB 678 0525 Division of Health 677 Capital Outlay, Repairs and Equipment - Surplus3/10/2012 313,455 SB 678 0403 Division of Human Services 097 Unclassified-Surplus3/10/2012 8,673,484 SB 678 0403 Division of Human Services 082 Social Services-Surplus3/10/2012 13,144,112 SB 678 0403 Division of Human Services 633 Medical Services - Surplus3/10/2012 9,000,000 SB 678 0450 Division of Corrections-Correctional Units 348 Payments to Counties and/or Regional Jails-Surplus3/10/2012 1,500,000 SB 678 0450 Division of Corrections-Correctional Units 592 Payments for Voluntary Inmate Placement-Surplus3/10/2012 5,500,000 SB 678 0450 Division of Corrections-Correctional Units 661 Capital Improvements - Surplus3/10/2012 5,000,000 SB 678 0450 Division of Corrections-Correctional Units 677 Capital Outlay, Repairs and Equipment - Surplus3/10/2012 5,439,629 SB 678 0450 Division of Corrections-Correctional Units 779 Operational Expenses-Surplus3/10/2012 1,000,000 SB 678 0456 Department of Veteran's Assistance 344 Veterans Bonus-Surplus3/10/2012 2,700,000 SB 678 0596 WV Council for Community & Tech 661 Capital Improvements - Surplus3/10/2012 3,000,000 SB 678 0589 Higher Education Policy Commission 097 Unclassified-Surplus3/16/2012 10,000,000 SB 1002 0105 Governor's Office 135 Natural Disasters-SurplusTOTAL $202,203,353Fiscal Year 2013 Surplus AppropriationsFY 2013 Surplus AppropriationsDetailed by DateDetailed by DateDate Amount Legislation Fund # Organization Name Activity # Activity Name3/16/2012 2,500,000 SB 160 0525 Division of Health 722 Substance Abuse Continuum of Care-Surplus3/16/2012 33,920,831 SB 160 0403 Division of Human Services 633 Medical Services-Surplus3/16/2012 20,000,000 SB 160 0403 Division of Human Services 633 Medical Services-Surplus3/16/2012 11,079,169 SB 160 0403 Division of Human Services 638 Medical Services Trust Fund Transfer-SurplusTOTAL $67,500,0002012 ANNUAL REPORT - 10 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorAUDITING DIVISIONThe Auditing Division performs an audit on all requisitions submitted for paymentby the State. This includes vendor invoices and employee travel reimbursements from allstate spending units. These requisitions are audited for compliance with Title 155, Series1 “Standards for Requisitions for Payment Issued by State Officers on the Auditor.”In addition to Title 155, Series 1, the Auditing Division’s staff must beknowledgeable of the following: State Purchasing Guidelines, Higher EducationGuidelines, Real Estate Division Guidelines, State Budget Office Expenditure ScheduleInstructions, W. Va. Code, and the State’s centralized accounting system. Due to variousviolations of the aforementioned guidelines and procedures, the Auditing Divisionrejected 19,466 vendor and employee transactions in Fiscal Year 2012, which preventedthe same number of warrants from being issued in error to vendors and state employees.These rejections may be the result of failure to comply with travel guidelines,discrepancies in vendor remittance information, or use of improper financial codes.Fiscal Year 2006 brought about substantial changes in the paper-driven process ofpaying requisitions owed by the State. The State Auditor’s Office initiated a pilot programby which invoice requisitions could be submitted electronically. The State Auditor's Officecontinues its efforts to reduce the volume of paper routed through the office. Theprogram has expanded to include over 100 state-level organizations since inception.The paper process often requires an enormous amount of time. The electronicsubmission of payment requisitions greatly reduces the processing time by eliminatingthe need for manual delivery of documents to the State Auditor’s Office, manual dateand time stamps upon receipt, and sorting of documents to be processed. In addition tothe daily process of auditing the payment requisitions, there is the time-consumingprocess associated with requests made in accordance with the Freedom of InformationAct (W. Va. Code §29B-1-3). Allowing agencies to submit payment requisitionselectronically has reduced time spent by both spending units and State Auditor’s Officestaff by providing the ability to retrieve the payment documents from their desktops.The Legislative Auditor’s Office - Post Audit Division has also taken advantage of thiselectronic retrieval method for viewing payment documents.2012 ANNUAL REPORT - 11 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorIt is the goal of the State Auditor’s Office to eliminate storage of all paymentrelatedpaper documents through the continued expansion of this project.The following agencies are currently submitting electronic payment requisitions tothe State Auditor's Office as part of their payment processing:Accountancy, Bd. of - FEB 2010Adjutant General - MAY 2011Aeronautics - SEP 2007Agriculture - FEB 2008Air Quality Board - DEC 2012Armory Board - MAY 2011Attorney General - JAN 2013Auditor - JAN 2010Banking, Div. of - NOV 2009Barbers and Cosmetologists, Bd. of - AUG 2009Blue Ridge CTC - AUG 2010Bluefield State College - SEP 2008Bridgemont CTC - JULY 2009Bureau of Senior Services - OCT 2012Coal Heritage Highways Authority - NOV 2012Coal Mine Health & Safety - NOV 2011Comm. & Serv. for the Handicapped - FEB 2010Concord University - JUL 2007Corrections, Div. of - JUN 2011CPRB - JAN 2008Dept. of Environmental Protection - MAR 2010Dept. of Military Affairs & Public Safety - APR 2009DHHR - SEPT 2012DHHR/Family Planning - MAR 2006Dietitians' Licensing Bd. - FEB 2010Eastern WV CTC - JAN 2011Economic Development Authority - OCT 2011Education and the Arts - DEC 2012ERP Board - DEC 2011Ethics Commission - FEB 2010Examiners in Counseling, Bd. of - MAR 2010Fairmont University - JUL 2006Finance - FEB 2010Foresters - FEB 2010Forestry - JUN 2009Glenville College - NOV 2007General Services - FEB 2010Geological & Economic Survey - MAR 2009Governor's Office - SEP 2008Grievance Board - MAY 2012Health Care Authority - JAN 2011Higher Education Policy Commission - SEP 2008Highways, Div. of - SEP 2007Homeland Security - JUL 2008Human Rights Commission - NOV 2011Insurance Commission - JUL 2009IS&C - FEB 2010Joint Committee on Gov't and Finance - FEB 2009Justice & Community Services - JAN 2013Juvenile Services - OCT 2011Kanawha Valley CTC - JULY 2009Labor, Div. of - FEB 2009Landscape Architects - FEB 2010Library Commission - DEC 2012Lottery - DEC 2007Marshall University - APR 2006Marshall CTC - APR 2006Med Imaging & Radiation Therapy, Bd. - APR 2009Miners Health, Safety & Training - MAY 2012Motor Vehicles - SEP 2007Municipal Bond Commission - JUL 2007Municipal Pensions Oversight Board - MAY 2012National Coal Heritage Area Authority - NOV 2012Natural Resources, Div. of - JAN 2009New River CTC - SEP 2008Tourism, Div. of - OCT 2011Travel Management - FEB 2010Treasurer - NOV 20112012 ANNUAL REPORT - 12 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorUniform State Laws - FEB 2010Veterinary Medicine - FEB 2010West Liberty College - NOV 2007Workforce WV - OCT 2008WV Center for Nursing – SEP 2008WVCHIP - AUG 2007WV Council for C&T College Ed - SEPT 2008WV Courthouse Fac. Improve Auth. - SEPT 2012WV Development Office - AUG 2009WVNET - NOV 2007WV Northern CTC - AUG 2007WV Prosecuting Attorney's Institute - FEB 2010WV School for Deaf and Blind - AUG 2012WVSOM - MAY 2007WV State University - SEP 2007WV State CTC - SEP 2007WVU - JUL 2005WVUIT - JUL 2005WVU Parkersburg - JUL 2005WV Veterans Home - MAR 20102012 ANNUAL REPORT - 13 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorINVOICE DATA BY FISCAL YEAR1,000,000900,000800,000700,000600,000500,000400,000300,000200,000100,000-FY 2008 FY 2009 FY 2010 FY 2011 FY 2012TOTAL PROCESSED TOTAL IMAGES RECEIVED TOTAL AUTO APPROVED2012 ANNUAL REPORT - 14 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorPAYROLL DIVISION - EPICSThe Payroll Division consists of five employees who are responsible for overseeingthe processing of state payroll on the Employee Payroll Information Control System(EPICS). EPICS is continually fine-tuned for our end-users to make their jobs easier andproductive. The EPICS System is utilized by every agency within the state to process allfull-time and part-time employee payroll. EPICS program support has focused on thereengineering of processes designed to increase efficiencies and aid in the elimination ofpaper-intensive processes. Highlights include:Direct Payment of Federal Taxes (EFTPS)Direct Payment of State Taxes (All surrounding states paid electronically)Direct Payment of EPICS vendors (ongoing)On-line employee and vendor adjustments by each agencyAll EPICS employee and vendor reports are now available via the WebsiteProvided employee files for all state agencies to UnemploymentCompensation, Workers’ Compensation and New Hire Reporting (Child SupportTracking)Provided beginner and advanced EPICS training along with Garnishment andTax Levy Training at the 2012 State Auditor’s Conference held onSeptember 11–14Provided a presentation highlighting wvOASIS ERP Human Resources/Payroll atthe 2012 State Auditor’s Conference2012 ANNUAL REPORT - 15 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State Auditor$9,200,000$9,000,000$8,800,000W-2 Forms Processed - 2008 - 201269,91571,291$8,600,000$8,400,000$8,200,00068,24369,883$8,000,000$7,800,00067,102$7,600,000$7,400,000$7,200,0002008 2009 2010 2011 2012$9,200,000$9,000,000$8,800,000Average Per Day Wages and Benefits$8,774,132$9,044,582$8,600,000$8,400,000$8,200,000$8,223,554$8,477,798$8,000,000$7,800,000$7,831,798$7,600,000$7,400,000$7,200,0002008 2009 2010 2011 20122012 ANNUAL REPORT - 16 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorePAYMENTS DIVISIONThe State Auditor’s Office is committed to ensuring all electronic payments anddirect deposits are made to the proper recipient. The Division continues to employ toolsand processes to enhance security, while still maintaining an acceptable level ofconstituent service.PersonnelPoliciesAll employees continue to cycle though all divisional duties throughout theyear to ensure continuity of operationsEnsured that both Accredited ACH Professional (AAP) certified individuals metthe training required to maintain certification and to enhance divisionproceduresProvided communiqués and training to all employeesAll vendor transactions continue to be compared against industry-leadingbusiness intelligence resources from Dunn & Bradstreet.Processes and ControlsCompleted narrative procedures for each divisional taskExecuted, for a third year, the business intelligence systems from industryleaders Dunn & Bradstreet to be used to verify information provided on theVendor ePayment AgreementReiterated management’s expectations relative to fraud control through staffmeetingsProvided for management oversight at multiple levels of the process to ensurethat procedures are being followed and controls are enforced as designedProvided various communiqués to inform Payroll Administrators of theprocedural changes2012 ANNUAL REPORT - 17 - WWW.WVSAO.GOV

FINANCIAL SERVICESGlen B. Gainer III, West Virginia State AuditorAncillaryProcessed 383 requests for Volunteer Fire Department Workers’Compensation Subsidy collectively totaling $1,938,174Conducted a ”tabletop exercise” to enhance the office’s ability to react to adisasterProject managed a cross-functional team to facilitate a successful FinanceUniversity for West Virginia educatorsState Auditor’s designee as the State Social Security AdministratorAssisted several agencies in Social Security mattersCollaborated with the State Treasurer’s Office to begin the process of creatinga Pay Card2012 ANNUAL REPORT - 18 - WWW.WVSAO.GOV

SUB-TAB BINFORMATIONSERVICES &TECHNOLOGYPages 19-25

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorThe Information Systems & Technology Division (IS&T) supports the businessprocesses and functions of the West Virginia State Auditor’s Office. IS&T provides thetechnical infrastructure to support the State Auditor’s mission of improving the efficiencyand business practices of state government. IS&T strives to not only provide theinformation needed to run the different operating divisions of the State Auditor’s Office(e.g., Accounting (FIMS); Payroll (EPICS); Land; Purchasing Card; Securities; etc.), but toalso continually enhance and provide the secure exchange of information between theState Auditor's Office and many other entities, including state agencies, county and localgovernments, commercial entities, and the public.The areas of responsibility include Data Center Operations; ApplicationDevelopment (EPICS and FIMS Support, and the development of web applications); ClientServices (Desktop, Network, and Help Desk support); and the Imaging Section (electronicdocument management).DATA CENTER SECTIONThe data center consists of four employees who operate in two shifts. Data Centerresponsibilities include:Operation of Unisys Enterprise Server and execution of EPICS Payroll and FIMSAccounting System applicationsSynchronization and transfer of accounting files with the West Virginia Office ofTechnologyPrinting of all state warrants, including payroll, direct deposit notices, vendor,Health and Human Resources, Workers' Compensation, income tax refunds,WVCHIP, PEIA, ACCESSWV, and W-2 formsOverall, 1.48 million warrants (checks) were printed in Fiscal Year 2012. Both Vendorand Payroll ACH (Direct Deposit) numbers increased as more employees and vendors arereceiving electronic method of payment.2012 ANNUAL REPORT - 19 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorFISCALACH Increase from Fiscal Year 2011 to 2012A Unisys Libra 4290 enterprise server was installed at our Charleston Data Center,replacing our Libra 690 production system. The Libra 4290 will provide costsavings on software licensing, maintenance support, and power consumption.The Libra 4290 will provide a supported system to bridge the timeline as wemove towards incorporating EPICS payroll and FIMS Accounting Systems into thenew Enterprise Resource Planning (ERP) system.EMC’s VNX Series disk was implemented at both the Charleston Data Center andthe Clarksburg Disaster Recovery (D/R) site. We are now taking advantage oftechnologies such as Solid State Disk (SSD), disk tiering, and thin provisioning.This enables our mission-critical applications such as EPICS/FIMS and Oracle torun on the fastest, most reliable technology available. The VNX also providessignificant power savings and a faster, more efficient, high capacity disk whichhas allowed the State Auditor’s Office to reduce its carbon footprint as two olderdisk cabinets were combined onto a single platform. A significant savings is beingachieved as the newer technology has extended warranty periods and reducedmaintenance costs.VENDORPAYROLLTOTALYEARACHACHACH2011 366,372 702,073 1,068,4452012 418,646 729,879 1,148,525INCREASE 52,274 27,806 80,080EMC Avamar Generation 4 (Gen 4) backup solution was also installed in 2012.This replaces our older, out of support Avamar Gen 3 system. The Gen 4 systemincreases our backup capacity from 4TB to almost 12TB. It also provides savingson maintenance, support, and power consumption. Avamar is used for our OpenSystems backups and provides de-duplication, high availability through RAINtechnology, and is 40% more efficient than the Gen 3’s.2012 ANNUAL REPORT - 20 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorWe also upgraded our Storage Area Network (SAN) from older 2GB fibertechnology to new 8GB Brocade fiber switches. This permits the State Auditor’sOffice to maximize the full capability of the faster Host Bus Adapters (HBA’s)provided by our Libra 4290, and VNX disk.EMC RecoverPoint was installed, replacing Unisys Safeguard. RecoverPoint isused for our data replication between our VNX disks at our production site inCharleston and our D/R site in Clarksburg. All changes are replicated as theyoccur, allowing the State Auditor’s Office to “roll back” to a specified date andtime, if required.APPLICATION DEVELOPMENT SECTIONThis section consists of seven developers. Responsibilities include the ongoingsupport and maintenance of the EPICS payroll and FIMS accounting systems which processpayments for all employees and vendors of the State of West Virginia.The State Auditor’s website was created and is maintained by the applicationdevelopment team. The team also developed and maintained the myApps portal whichallows State Employees and Retirees one-stop access to all of the State Auditor’sapplications (e.g. eNODS, W2’s, Travel Remittance Deposits, Purchasing Card Training andthe E-Travel Management System). It is also a means by which State Auditor’s Officeemployees conduct day-to-day business on various applications built and supported here.Through the utilization of various forms of media, this section is additionallyresponsible for the creation and maintenance of all graphics used on the public facingwebsite and multiple publications, brochures, and educational materials used by the StateAuditor’s Office.2012 ANNUAL REPORT - 21 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorThe Application Development Section of the State Auditor’s Office provides theresources to continue to enhance and support the Transparency website(www.transparencywv.org) for the State. The Office received several awards for theTransparency website in 2012. The United States Public Interest Research Group (USPIRG),awarded the Transparency website a grade of A-. The Sunshine Review, a non-profit thatpromotes state and local transparency, also awarded the Transparency website an A-. TheNational Association of State Chief Information Officers (NASCIO) considered theTransparency site for its yearly awards deeming the site a “Finalist” in the OpenGovernment Initiatives section.The Section completed the rewrite of the Securities Division’s database, converting amore than 10 year old MS Access database to Oracle and ASP.net. New functionality wasadded to automate the labor-intensive process of posting the BlueExpress data transfer,which handled a majority of the Division’s initial filings, sales reports, increase reports, andother various transactions.Senate Bill 232, passed during the 2010 Legislative Session, provided for transferringcertain requirements for redeeming delinquent land sales from 52 County Clerks to theState Auditor’s Office. In 2011, the Section developed an application that providedconsistent handling of properties in those counties of the State. In 2012, enhancementswere added to this application including image retrieval of sold to individual documentsand the development of Certified to State reports for the Sheriffs.2012 ANNUAL REPORT - 22 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorThe Section implemented a Single Sign-On (SSO) solution for the myApps Portal tothe True Expense system (TRX) (See E-Travel Program - Page 32) using Security AssertionMarkup Language (SAML 2.0), allowing users to sign on once to myApps and securely passon their logon information to TRX without prompting for credentials.The “New VISTA” was launched in 2011 as a site primarily for the vendor communityfor use in tracking payments of their invoices to the State, which enabled more secure andfaster vendor payment searches.However, some internal functionality of the original VISTA system was still in use. In2012, all functionality for internal use was moved to the myApps system, and the originalVISTA system, which was over 10 years old, was officially retired.CLIENT SERVICES SECTIONThe Client Services Section (CSS) consists of five employees, three of which are A+Certified. The A+ Certification is vendor neutral and consists of two exams. To pass, youmust demonstrate knowledge of installing, configuring, upgrading, troubleshooting, andrepairing computer systems. Earning an A+ Certification means that the individualpossesses essential knowledge and skill of all aspects of the computer industry. TheSection supports approximately 180 users, including 40 located throughout West Virginiafrom our Chief Inspector Division.This Section supports five different State Auditor’s Office locations, four inCharleston, one in Clarksburg, and also provides support for the State’s ERP ProjectManagement Office in Charleston. Support is provided for security, four domain servers,eight web servers, two email servers, a Windows-based imaging system, a VMwareenvironment that supports 60 virtual servers operating on three enterprise class servers,and all active network devices (switches, hubs, routers, VPN concentrators, and firewalls).2012 ANNUAL REPORT - 23 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorThis Section is responsible for all documentation, updates, and testing of disasterrecovery procedures currently in place, as well as Helpdesk functions, whether it is aninternal or external request to be performed by Computer Networking or other divisionswithin our office. This Section is also responsible for network security and supplies bothcomputer hardware and software support for the State Auditor’s Office.The State Auditor’s Office server environment is 98% virtualized, and with theaddition of the new SAN environment, it has positioned itself to begin the rollout of avirtual infrastructure environment for the end users.The Section maintains a logging correlation engine (Splunk) into the State Auditor’sOffice network and server environment. This allows logs from many different devices,servers, and applications to be correlated into one easy location for analysis of usage,security, etc.The Section continues to maintain and upgrade the State Auditor’s Office DisasterRecovery location in Clarksburg, so it is kept up-to-date and functioning in the event adisaster is declared.This past year, the Section assisted in the upgrade of the SAN environment from 2GBfiber switches to 8GB fiber switches. This allows for higher data throughput from oursystems and will allow us to proceed with our planned Virtual Desktop Infrastructure (VDI)project.The Section also performed a complete software upgrade to its virtual infrastructureenvironment, which allows the State Auditor’s Office to take advantage of many newfeatures (i.e., security, management, consolidation, etc.). The Section has an emphasis onproviding security training for the end-user and has continued the rollout of SANS“Securing the Human” training.2012 ANNUAL REPORT - 24 - WWW.WVSAO.GOV

INFORMATION SYSTEMS & TECHNOLOGYGlen B. Gainer III, West Virginia State AuditorIMAGING SECTIONThe Imaging Section consists of four employees who convert paper documents toelectronic files for the Accounting, Auditing, County Collections, ePayments, Payroll,Securities, and Purchasing Card Divisions. Their work consists of scanning and capturingelectronic images of purchase orders and invoices of state agencies, providing improvedefficiency in the payment approval process. The Imaging Section’s document managementsystem (Unisys InfoImage) was originally installed in 1992 and was last upgraded in 2012.The InfoImage system, utilized by Administration, County Collections, Legal andAuditing Divisions, was expanded in 2012 to reduce paper and provide efficiencies for anumber of applications. Additional expansion is planned for 2013 to include applicationsfor Purchasing Card, County Collections and a pilot with Fairmont State University to beginsubmitting purchase orders electronically, relieving the need for the State Auditor’s Officeto scan the documents.3,159,382 Documents Imaged, Indexed and/or StoredOver 35 Multifunctional Document ClassesOver 1,786,000 Vendor InvoicesThe Imaging Section is responsible for designing and creating form screens anddocument classes for various divisions within the State Auditor’s Office such as:Accounting - Adjusting entries and signature sheetsAdministration - Employee Records and Agency Personnel ReportsAuditing - State Contracts, Building Leases, Purchase Orders, Highway Estimates,and Signature SheetsCounty Collections - Deeds, Land Documents, and Sold to Individual DocumentsePayments - Direct Deposit Authorization FormsLegal - Legal, Legislative, and Research DocumentsPayroll - Garnishments, User Code Requests, and Security SignaturesSecurities - Broker Filings, Enforcement Files, Investor Adviser Filings, and variousregistrations2012 ANNUAL REPORT - 25 - WWW.WVSAO.GOV

SUB-TAB CPURCHASINGCARDSTATE & LOCALPages 26-36

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorThe Purchasing Card Division is staffed with 26 employees including three CertifiedPublic Accountants (CPA), nine Certified Purchasing Card Professionals (CPCP), and threeCertified Fraud Examiners (CFE).STATE PURCHASING CARD PROGRAMThe Purchasing Card is the preferred method of payment for the procurement ofeligible goods and services. It offers agencies, boards, and commissions an efficientmethod for streamlining the payment process. The payment process is streamlined byreducing the volume of accounts payable transactions and the associated administrativecosts. Individual vendor invoices are eliminated by consolidating multiple vendorpayments into one monthly payment to the charge card issuer. State vendors are paiddirectly by the card issuer within three business days.In order to participate in the State Program, agencies are required to have sufficientinternal controls in place to ensure compliance with applicable laws, rules and regulations,P-Card Policies and Procedures, and other governing instruments. The Purchasing CardDivision evaluates the effectiveness of these internal controls through program evaluationsand monitoring.Employees of the State of West Virginia may obtain a purchasing card by contactingthe purchasing card coordinator within their agency. Individuals must be trained and agreeto follow Purchasing Card Policies and Procedures before a purchasing card will be issued.For Fiscal Year 2012, the State Purchasing Card Program processed in excess of655,000 transactions totaling approximately $464,000,000 with an average transactionamount of $694.91.2012 ANNUAL REPORT - 26 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorStudies obtained by the National Association of Purchasing Card Professionalsestimate the transactional cost of the purchase order and payment process range from$50 to $250.By utilizing the purchasing card as a payment mechanism, the efficiencies providedresult in savings ranging from 55% to 90% of this transactional cost. Using these estimates,the Purchasing Card Program for Fiscal Year 2012 netted the State of West Virginiabetween $18.4 million and $150.4 million in cost avoidance savings. The purchasing cardprovides additional savings beyond the cost avoidance savings previously discussed. Thesesavings are from the following areas:Discounts on the cost of goods or services provided to the State directlyattributable to prompt payment with the purchasing card.In past years, the State received a higher bond rating which saved additionalmonies. One of the main considerations to reevaluate the State of West Virginiato a higher bond status was whether obligations are being paid in a timelymanner. Specifically mentioned was the use of the State’s Purchasing Card asbeing an efficient payment method.The State realized additional savings in the timely delivery of goods and services,directly attributed to prompt payment from the use of the purchasing card.The use of the purchasing card has allowed the State of West Virginia to become abetter business partner. With its cost avoidance and prompt payment efficiencies, it isreceiving additional interest from vendors desiring to transact business with the State. Thisallows the State of West Virginia to be more competitive in selecting business partners andallows the State to be more selective when considering the cost of goods or services aswell as timely delivery.For the Purchasing Card Program to continue to maintain its high acclaim and costavoidance savings, we must continue to have aggressive and ongoing monitoring inaddition to appropriate individual agency requirements.2012 ANNUAL REPORT - 27 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorIn order to ensure proper monitoring and enhance internal controls, the programutilizes a wide variety of resources, technologies and participant requirements, includingbut not limited to the following:The Program continues to perform evaluations of agency P-Card programinternal controls. It also utilizes more than 25 standard reports for themonitoring of agency transactions. These standard reports are also available toagencies for their own internal use for program monitoring and oversight.Each Agency Coordinator receives credit usage, sales tax, transaction decline,and account change reports on a daily basis for internal monitoring. Inconjunction with Agency Coordinators, the Purchasing Card Program completes,on a biennial basis, a utilization and credit analysis of each agency. This analysis isused to determine that each cardholder’s credit and transaction limits are in linewith their individual job responsibilities and requirements to reduce thepotential risk of fraud for the State of West Virginia.The State Auditor’s Office Purchasing Card Division continues to monitor andenhance the web-based training module. This type of training allows a muchmore efficient and comprehensive training program which not only includesPurchasing Card Policies and Procedures, but also topics such as ethics andbudget responsibility that have not been readily available to state employees inthe past.Purchasing Card Coordinators from all agencies receive required annual trainingthat includes one hour of ethics instruction. Applicants who become newcardholders must take the required training and be successfully tested before apurchasing card will be issued.2012 ANNUAL REPORT - 28 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorAll current cardholders are required to complete three hours of refresher trainingevery two years. This training will include one hour of ethics, Purchasing CardPolicies and Procedures, travel guidelines, and the use of purchasing cards foremergency response. All purchasing card training must be approved by the StateAuditor.Each account is required to be reconciled monthly by the individual cardholderand approved by his or her coordinator. Reconciliations may be completedmanually or electronically using approved reconciliation software.Over 90% of state agencies and higher education institutions participating in thePurchasing Card Program use some portion of the technology made availablewith the purchasing card. This maximizes the agency’s efficiency in processingpayments and transaction reconciliation, as well as for reporting to enhanceinternal controls and accountability by utilizing the data that is passed with eachtransaction.TRAINING PROGRESS REPORTThe West Virginia State Auditor’s Office continues to utilize a web-based trainingcenter to certify more than 6,500 State Purchasing Card users in the program. The trainingcenter provides training courses and tests for all cardholders and coordinators in StateAgencies and Institutions of Higher Education for the purchase of goods and services, aswell as national guardsmen who utilize the emergency purchasing card in response todeclared states of emergency.The Purchasing Card Division has dramatically increased training provided tocardholders both for the initial application process and those current cardholders receivingbiennial training to maintain certification. Biennial training is mandatory for everycardholder to continue using the West Virginia State Purchasing Card.2012 ANNUAL REPORT - 29 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorFrom March 2005 through June 2012, more than 28,900 cardholders, newpurchasing card applicants, Spending Unit Coordinators and Sub-Coordinators successfullytrained and completed the basic knowledge test using the web-based center. This numberis most attributable to cardholder biennial training, with more than 380 Spending UnitCoordinators and Sub-Coordinators receiving training through the center in Fiscal Year2012.Training is verified by means of a certificate issued by the training program bearingthe name of the trainee and the course completed. Each certificate includes the date andtime the testing took place, as well as a unique identification number for the test that wasissued to the trainee.In addition to training for cardholders, the State Auditor provides annual training forthe Agency Spending Unit Coordinators. This training must be completed in order for theAgency or Institution of Higher Education to be eligible to participate in the Program.2012 ANNUAL REPORT - 30 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorFINANCIAL INSTITUTIONCiti was awarded the bank provider contract in April 2006 and again in November2010, with VISA as the card brand. As one of the world’s largest banks, Citi offers the Stateof West Virginia various software and reporting tools, but most notably is Citi’s Fraud EarlyWarning system. The system contains various fraud profiles and queues that transactionactivity is measured against. Because of their experience and expertise in this market, Citi’sfraud rates are less than half of the industry average. In addition to the technologicalaspect of fraud detection, Citi focuses on five main areas of detection and prevention:proper identification of service users, authorization, confidentiality of data, accountability,incident detection and response. In addition to Citi, VISA offers the State $100,000 ofcoverage per cardholder for fraud and other transactions that do not benefit the Statedirectly or indirectly.State Purchasing Card ProgramStatistics — Fiscal Year 2012DOLLAR VOLUMETRANSACTIONSJuly $ 29,506,351.91 47,822August $ 40,983,818.42 60,385September $ 43,847,672.37 59,314October $ 44,741,195.94 59,530November $ 40,002,504.91 50,602December $ 32,166,117.60 49,969January $ 33,495,659.01 55,374February $ 31,997,049.40 57,612March $ 33,691,001.20 61,096April $ 36,123,043.13 58,332May $ 44,360,681.19 55,382June $ 53,528,407.02 52,929TOTAL $464,443,502.10 668,347AVERAGE PER TRANSACTION - $694.91 - Source: IS&C2012 ANNUAL REPORT - 31 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorE-TRAVEL PROGRAMThe West Virginia State Auditor’s Office partnered with TRX, Inc., to develop an endto-endelectronic travel solution for all of state government and higher educationinstitutions. Employees of the State of West Virginia are able to book their flights, cars, andhotels, obtain authorization for their travel, add expenses and submit their expensereports all within the E-Travel System. The user interface is very user friendly, which savesstate employees time and reduces travel spend. The new E-Travel System automates eachagency’s polices, workflow and reporting.The E-Travel Management System has been designed to accommodate stateemployee travel with minimal out-of-pocket expenses. By incorporating the State and/orAgency travel policies and procedures and approval workflows into the system, it willfacilitate the state-wide rollout of the purchasing card for travel and issuance of up-frontper diems at the Agency’s discretion.The system is comprised of three parts. The first is an online booking tool/searchengine. State/Agency travel policies for booking airfare, hotel and car rental are built intothis part so that they are enforced at the time of booking, or can be flagged for approvalthrough the pre-trip approval process as required.National Travel serves as the ticketing agent and provides customer service as theState-contracted travel agency. State agencies are charged a reduced fee when bookingairfare through the system. Manual Agent intervention for booking airfare still requires thecontracted fee for this premium service.Second, the booking tool has been integrated with an expense management toolthat also monitors State/Agency policies to enforce meal and mileage reimbursementrates, as well as any other expenses as required. By integrating the two, we have thecapability to allow for pre-trip authorization via electronic approvals as required by State/Agency policies.2012 ANNUAL REPORT - 32 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorThe travel system interfaces with both the Agency’s accounting system, as well astheir P-Card reconciliation tool, to allow for the synchronization of all expenses in allnecessary systems.The third piece of the travel system is the integrated reporting tool that combinesinformation from all aspects of the system (booking tool, travel agent, expense tool, p-cardtool, and accounting system). There are standard reports available as well as the capabilityto produce Ad-Hoc reports.These agencies have been authorized to use the State Purchasing Card for both instateand out-of-state travel and will soon begin using the E-Travel Management System inorder to continue.* Current participating agencies and their progress are as follows:State Auditor’s Office - Full ImplementationDepartment of Military Affairs and Public Safety - Full ImplementationHealth Care Authority - Full ImplementationState Fire Commission - Full ImplementationMunicipal Pensions Oversight Board - Full ImplementationDivision of Financial Institutions - PilotDepartment of Health and Human Resources - ConfigurationDepartment of Administration - ConfigurationOffice of Technology - Configuration*Higher Education Institutions continue to utilize the State Purchasing Card for bothin-state and out-of-state travel.2012 ANNUAL REPORT - 33 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorLOCAL GOVERNMENT PURCHASING CARD PROGRAMThe Local Government Purchasing Card Program was developed to bring all localgovernment entities into a single purchasing card program and replace the various cardtypes existing across county and municipal governments. Offering all local governmententities the opportunity to be part of one single purchasing card program allows them toachieve the highest possible rebate.The Local Government Purchasing Card Program is conducted so that proceduresand internal controls for the procurement and payment of goods and services are mademore efficient. Local government entities utilize the purchasing card for regular routinepayments and travel, as well as emergency payments.The Operations Section of the Local Government Purchasing Card Division promotesthe use of electronic processes of the purchasing card program. The section providesassistance to the local government entities in developing policies and procedures, internalcontrols, maintenance of accounts, fraud monitoring, and customized usage reports.Local Government employees may obtain a purchasing card by contacting thepurchasing card coordinator within their entity. Individuals receive training and agree tofollow the entity’s Purchasing Card Policies and Procedures before a purchasing card willbe issued.For Fiscal Year 2012, the Local Government Purchasing Card Program processed inexcess of 116,000 transactions totaling approximately $51,000,000 with an averagetransaction amount of $438.56.TRAINING PROGRESS REPORTIn partnership with United Bank, the Local Government Purchasing Card Divisionassists the local government entities in the development of a training program, as well asadminister training, if requested. Training is based on the minimum requirements toparticipate in the program which are derived from the policies and procedures governingthe entity’s program.2012 ANNUAL REPORT - 34 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State AuditorFINANCIAL INSTITUTIONUnited Bank, Inc. (United), West Virginia’s Bank, was awarded the Local GovernmentPurchasing Card contract in May 2008 and again in June 2012, with VISA as the card brand.United, the largest headquartered company in the State is committed to the State of WestVirginia. They have assigned a team of highly-experienced professionals to this programwho will continually deliver the service, technology and support that will allow theprogram to grow. United is committed to ensuring the State Auditor’s Office and localgovernment entities receive maximum value from the program. Therefore, key personnelare available 24/7 to handle any issues that may arise.United takes pride in their technology and ability to deliver information to meet theneeds of local government entities and the State Auditor’s Office. They provide, at no costto the State or Local Government, a sophisticated and robust web-based solution calledVisa IntelliLink Spend Management. Visa IntelliLink Spend Management is delivered on aproven technology platform that supports multiple sources of data, and is currentlyserving the financial, mobile and travel management sectors. The application offers:Comprehensive, flexible and intuitive reportingOne-click access to cardholder statements from home pageComprehensive expense management capabilities able to support complexcompany requirements for accounting, workflow and policy rulesVisa IntelliLink Spend Management reporting and expense management solutionoffers high-level benefits to issuers and corporate clients.United uses Falcon, a neural network that calculates a score or grade for everytransaction. With Fraud Predictor Plus, the potential fraud score is adjusted to representmerchant data, as well as cardholder transactions. This formula leads to better accuracyand reliability of “scoring” each transaction as a possible fraudulent transaction. FraudPredictor Plus has achieved remarkable results in helping card issuers reduce fraud lossesdue to the fact that merchant profiles have been added to the variables reviewed. Inaddition to protection provided by Falcon, United also utilizes an exclusive add-on featureto Falcon called the Virtual Analyst (VA). The VA automatically takes action on accounts2012 ANNUAL REPORT - 35 - WWW.WVSAO.GOV

PURCHASING CARD - State and Local Gov’tGlen B. Gainer III, West Virginia State Auditormeeting the high risk criteria without human intervention. United has experienced adrastic reduction in fraud losses, which is directly attributed to the use of Falcon and theVirtual Analyst.Visa also provides $100,000 in Visa Liability Waiver Protection Coverage, at no costto the local government entity or the State of West Virginia.Local Government Purchasing Card ProgramStatistics — Fiscal Year 2012Number of Participants: Municipalities: 85Boards of Education: 33Commissions: 48Other (Sanitary Boards, Utility Boards, HealthDepartments, Waste Authority, RESA, AmbulanceAuthority): 54DOLLAR VOLUMETOTAL TRANSACTIONSJuly $ 3,167,276.33 8,115August 4,531,803.71 9,305September 4,602,486.21 9,901October 4,244,829.57 9,583November 3,638,318.73 7,883December 3,900,682.93 9,386January 3,379,158.61 9,272February 4,004,089.68 9,029March 5,160,945.06 11,454April 4,235,033.24 10,135May 5,022,606.63 11,175June 5,187,815.63 11,224TOTAL $51,075,046.33 116,462Average Per Transaction - $438.56 - Source: United Bank2012 ANNUAL REPORT - 36 - WWW.WVSAO.GOV

SUB-TAB DCHIEF INSPECTORandLOCAL GOV’TSERVICESPages 37-56

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorThe State Auditor is ex-officio Chief Inspector and Supervisor of Public Offices inWest Virginia. Responsibilities includes: conducting financial audits; providing training andtechnical assistance; overseeing the audit procurement process for 55 counties, 55 schoolboards, 55 magistrate courts, 232 municipalities; and over 350 other local governments.The Chief Inspector also formulates and prescribes a system of accounting for all localgovernmental offices and agencies.The Local Government Services Section of the State Auditor’s Office approves thebudgets for all counties and municipalities and the property tax levy rates for all counties,municipalities, and school boards. The Chief Inspector Division operates on a revolvingfund with revenue derived solely from charging local governments for services. Thesecharges are based on the actual costs of providing the services, including personnelexpenses, travel, training, and equipment.Conducting Financial AuditsFinancial Audits are the primary function and revenue source of the State Auditor’sChief Inspector Division. The Chief Inspector Division maintains a staff of 35 professionalaudit inspectors who are supported by eight senior management members and a clericalstaff of five. Of the professional staff, ten are Certified Public Accountants (CPAs). The ChiefInspector Division issued over 350 reports related to audits and other types of servicesgenerating $3,759,815 in cash collections during the time period of July 1, 2011 to June 30,2012. The following types of services were performed:Financial and Compliance Audits – This is the most common type of engagementperformed. Audit procedures are designed to fulfill the requirements set forth byGovernment Auditing Standards issued through the General Accounting Office bythe Comptroller General of the United States.2012 ANNUAL REPORT - 37 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorA-133 Single Audits - This type of engagement is performed when the localgovernment expends $500,000 or more in federal funds during a fiscal year.Procedures are designed to meet the requirements for financial and complianceaudits as well as the Office of Management and Budget, Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations. Circular A-133 auditstypically must be issued within nine months after the end of the fiscal year inorder to meet federal requirements.Review of Financial Statements – This type of engagement is performed whenthere is not an audit requirement for the entity. Audit requirements for aparticular entity type may be contained in state or local law. Additionally, auditrequirements can exist for particular entities through debt or contractualarrangements such as financing or grant agreements. Reviews are performed inaccordance with standards established by the American Institute of CertifiedPublic Accountants and are less comprehensive than audits of financialstatements.Reconstruction of Financial Records – In some instances, local governmentalentities do not prepare adequate financial statements. Therefore, areconstruction of available records must be conducted by staff in order for anaudit to properly proceed.Fraud Attestations – These types of engagements are performed with specificagreed upon procedures designed to determine the extent of fraudulent activitywithin a local governmental entity. Frequently, the auditor will employ forensicauditing techniques and investigative skills in performing the uniquely-designedprocedures.Management Advisory Services – This includes all other types of servicesprovided to our clients such as: 1) Agreed-upon procedures to ensure compliancewith rules and regulations established by the West Virginia Department ofEducation for individual schools; 2) GAAP conversions; 3) Consultationengagements; and 4) Agreed-upon procedures for Magistrate Court Systems.2012 ANNUAL REPORT - 38 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorExternal Peer ReviewIn conjunction with professional standards for conducting audits in accordance withGovernment Auditing Standards, this office participates in the National State AuditorsAssociation’s Peer Review Program. This program is designed to ensure that audit agenciesare meeting professional standards and have adequate quality control systems in place. Inthe last report, issued October 2012, the Chief Inspector Division received an unmodifiedreport with no matters of comment.2012 ANNUAL REPORT - 39 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorCID & CPA Audits Issued by Entity TypeJuly 2011 - June 2012Boards of Education9%71 AuditsSolid Waste Authorities9%71 AuditsBoards of Health6%47 AuditsCounty Commissions9%68 AuditsMagistrate Courts6%49 AuditsMiscellaneous26%205 AuditsMunicipalities35%273 AuditsBoards of Education Boards of Health County CommissionsMagistrate Courts Miscellaneous MunicipalitiesSolid Waste AuthoritiesCID & CPA Audits Issued by Audit TypeJuly 2011 - June 2012Review7%56 AuditsAgreed Upon Procedures6%49 AuditsA-133 Audit24%185 AuditsFinancial Audit63%494 AuditsA-133 Audit Financial AuditReviewAgreed Upon Procedures2012 ANNUAL REPORT - 40 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorCID Audits Issued by Audit TypeJuly 2011 - June 2012Review10%35 AuditsA-133 Audit18%64 AuditsAgreed Upon Procedures14%49 AuditsFinancial Audit58%209 AuditsA-133 Audit Agreed Upon Procedures - Magistrate Court Financial Audit ReviewCPA Audits Issued by Audit TypeJuly 2011 - June 2012CPA - Review5%21 AuditsCPA - A-133 Audit28%121 AuditsCPA - Financial Audit67%285 AuditsCPA - A-133 Audit CPA - Financial Audit CPA - Review2012 ANNUAL REPORT - 41 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorCID Audits Issued by Entity TypeJuly 2011 - June 2012Solid Waste Authorities5%19 AuditsBoards of Education5%18 Audits Boards of Health8%30 AuditsMunicipalities39%139 AuditsCounty Commissions16%57 AuditsMiscellaneous13%45 AuditsMagistrates14%49 AuditsBoards of Education Boards of Health County Commissions MagistratesMiscellaneous Municipalities Solid Waste AuthoritiesCPA Audits Issued by Entity TypeJuly 2011 - June 2012Solid Waste Authorities12%52 AuditsBoards of Education12%53 AuditsBoards of Health4%17 AuditsCounty Commissions3%11 AuditsMunicipalities31%134 AuditsMiscellaneous37%160 AuditsBoards of Education Boards of Health County CommissionsMiscellaneous Municipalities Solid Waste Authorities2012 ANNUAL REPORT - 42 - WWW.WVSAO.GOV

CHIEF INSPECTORFee RecoveryGlen B. Gainer III, West Virginia State AuditorThe Chief Inspector Division charges local governments a fee to conduct an audit.This fee is calculated on a project basis and designed to recover the direct and indirectcosts associated with the service. A number of the engagements include entities thatcannot procure audit services from independent private accountants due to statutorylimits on the amount that can be charged for audit services for Class III and IVmunicipalities, the inability to pay audit fees due to poor financial conditions, and lack ofadequate records. In these instances, the Chief Inspector will rotate these entities into theschedule and, in some cases, incur unbillable hours. Unbillable hours are also incurred dueto time overages, poor financial records, and engagements related to fraud.Unbillable Hours and FunctionsThe Chief Inspector Division strives for organizational efficiency and is professionallystructured in a manner similar to a medium sized CPA firm. However, the Division mustperform certain functions and engagements associated with the supervision of localgovernments that increase the costs and/or decrease revenues for operations. Theseresponsibilities include the following:Provide accounting, auditing and legal advice to local governmentsPerform audits of local governments in which there are inadequate financialstatements and recordsAct as a clearinghouse for citizen complaints related to potential audit/fraudissuesPerform fraud engagements without receiving compensationPerform audits for local governments which do not have the financial resourcesto pay the fees associated with the servicePerform audits of Class III and IV municipalities subject to statutory billinglimitations2012 ANNUAL REPORT - 43 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorThese functions, while necessary for the proper oversight of public offices, have adirect negative impact on the operating fund of the Division. The following chartsummarizes certain measurable components of these costs:Unbillable ChargesFiscal Year 2010 - 2014$800,000$700,000$600,000$308,331 $216,313$500,000$400,000$124,295$96,610 $123,218$109,913$124,663$300,000$41,206$200,000$100,000$102,855$31,563$114,880$216,947$334,781$312,600$364,470$0*ProjectionFY 2010 FY 2011 FY 2012 FY 2013* FY 2014*Fraud Engagements Class III and IV Billing Limits Increase in Bad DebtsFraud information not tracked separately until FY 20102012 ANNUAL REPORT - 44 - WWW.WVSAO.GOV

CHIEF INSPECTORTraining CostsGlen B. Gainer III, West Virginia State AuditorThe Chief Inspector Division has been steadily increasing professional staff due to agrowing demand for audit services over the past three years. Complex requirementsassociated with federal grants, auditing and accounting standards have led to increasedaudit time in what is becoming a highly specialized professional field. In 2008, the Divisionemployed twenty-eight audit inspectors and we now have thirty-five staff members whoare supported by eight senior managers. Due to the complexity associated with the auditenvironment, our training period lasts approximately nine months. Our employees are ourmost valuable asset, therefore, we have a stringent evaluation process for prospectiveemployees and also participate in a summer intern program. During this training period,employees do not bill for their time and the Division must bear the cost. The chart belowsummarizes the Direct costs of the division for new employees. Direct costs consist ofsalaries, fringe benefits and travel-related expenses. The chart also delineates the“opportunity cost” of training employees which is the amount that would be billed if theindividuals were not training.2012 ANNUAL REPORT - 45 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorAccounts Receivable BalancesFrequently, municipalities and other entities incur audit costs and do not haveadequate financial resources to pay the fee. Recognizing the financial hardships thatsmaller governments face, the Chief Inspector Division makes every effort to formulateequitable payment plans so entities can satisfy this liability without compromisinggovernment services. Even with these equitable payment plans, certain entities do not paytheir audit fees because the resources are not available or the entity incurred large feesdue to the poor condition of the financial records and/or a fraud condition was present.The following charts summarize the accounts receivable, by client type, for the past threeyears:AGED ACCOUNTS RECEIVABLE AT FISCAL YEAR END 2010 BY DAYS OUTSTANDINGLess than 30 30-59 60-89 90-179 180 and over TotalBoards of Education $ - $ - $ - $ - $ 20,870 $ 20,870Boards of Health - - - - - -County Commissions 33,770 - 11,950 - 10,325 56,045Magistrate Courts 12,725 4,750 6,795 5,105 37,613 66,988Miscellaneous 23,400 3,610 - - 76,547 103,557Municipalities - 16,781 8,000 17,056 590,679 632,516Total $69,895 $25,141 $26,745 $22,161 $736,034 $879,976AGED ACCOUNTS RECEIVABLE AT FISCAL YEAR END 2011 BY DAYS OUTSTANDINGLess than 30 30-59 60-89 90-179 180 and over TotalBoards of Education $ - $ - $ - $ - $ - $ -Boards of Health - 8,295 - - - 8,295County Commissions - 38,735 - 11,920 56,051 106,706Magistrate Courts 12,650 5,770 - - 32,795 51,215Miscellaneous 9,800 - 5,310 - 53,306 68,416Municipalities - 2,920 51,960 65,557 711,257 831,694Total $22,450 $55,720 $57,270 $77,477 $853,409 $1,066,326AGED ACCOUNTS RECEIVABLE AT FISCAL YEAR END 2012 BY DAYS OUTSTANDINGLess than 30 30-59 60-89 90-179 180 and over TotalBoards of Education $ - $ - $ (1,320) $ 1,600 $ - $ 280Boards of Health 6,710 - - 16,244 (56) 22,898County Commissions 9,305 26,305 (10) 13,425 56,051 105,076Magistrate Courts 30,760 - - - 45,010 75,770Miscellaneous 4,722 424 160 88,052 73,097 166,455Municipalities 90,110 23,800 29,468 67,668 838,552 1,049,598Total $141,607 $50,529 $ 28,298 $186,989 $1,012,654 $1,420,0772012 ANNUAL REPORT - 46 - WWW.WVSAO.GOV

$32,605$26,245$28,750$84,422$636,451$20,870$56,045$66,988$103,557$632,516$8,295$106,706$51,215$68,416$831,694$22,898$105,076$75,770$166,455$1,049,598CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorAccounts Receivable BalancesFiscal Year 2009 - 2012$1,100,000$1,000,000$900,000$800,000$700,000$600,000$500,000$400,000$300,000$200,000$100,000$0FY 2009 FY 2010 FY 2011 FY 2012Boards of Education Boards of Health County CommissionsMagistrate Courts Miscellaneous MunicipalitiesFraud SectionFraud is a growing problem across the country. Unfortunately, West Virginia is noexception to this disturbing trend, and our smaller governments frequently lack thenecessary resources to establish and enforce a proper internal control structure thatprevents asset misappropriation. While fraud can also be manifested through corruptionand purposely inaccurate financial statements, the frequency of fraud related to assetmisappropriation has greatly increased over the past three years for local governments.Although financial audits are conducted in order to attest to the fairness of thefinancial statements, and not necessarily to detect fraud, there are occasions when fraud2012 ANNUAL REPORT - 47 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State Auditoris detected and additional procedures are undertaken to determine the extent.Additionally, the Chief Inspector Division responds to fraud reported by law enforcementagencies, local government officials and the general public. National statistics indicatethat fraud is most frequently reported by tips received from someone within theorganization in which the fraud occurs.In response to this growing crisis, the Chief Inspector Division conducted AccreditedFraud Investigator (AFI) Training for all audit staff. The Division also formed a new FraudUnit currently staffed with four employees with an additional employee scheduled tobegin by the end of Fiscal Year 2013. The Director is an Accredited Fraud Investigator (AFI)and a Certified Fraud Examiner (CFE). All staff members within this Section will beencouraged to obtain professional accreditation necessary to provide expertise in thisspecific area. The formation of this Section allows the Chief Inspector Division to betterserve the public by:Responding immediately to reported fraud using dedicated resources, and theexpertise and knowledge necessary to fulfill objectivesAllowing audit staff to focus on normal recurring audit engagements rather thanfraud engagements, thereby enhancing regular scheduling efficiencyEncouraging officials to report fraud since there is no direct charge to the entityfor services renderedPrior to the formation of this Fraud Section, the Chief Inspector Division billed forthis service at a regular hourly rate. Frequently, cost/benefit analysis discouraged manygovernments from determining the full extent of fraud. This led to an inadequatedisposition in criminal proceedings, as well as insufficient restitution, and insurancereimbursements related to fraudulent acts. It is currently the policy of the Chief InspectorDivision that payments for services related to fraud engagements be paid only fromrestitution and/or insurance proceeds. Therefore, there is no further negative economic2012 ANNUAL REPORT - 48 - WWW.WVSAO.GOV

$168,089$216,947$259,027$334,781$312,600$510,930$364,470$686,400CHIEF INSPECTORGlen B. Gainer III, West Virginia State Auditorimpact on the local government. During the fiscal year ended June 30, 2012, the amountof “unbilled fraud services” amounted to $271,227.Currently, there is no funding mechanism to offset these losses within the ChiefInspector Division operating fund. However, it is the intention of this office to continue todiligently pursue these matters in order to protect the taxpayers of the local governmentsthroughout the State of West Virginia.The chart below summarizes the direct costs of the Division for operation of theFraud Unit. Direct costs consist of salaries, fringe benefits, and travel-related expenses.The chart also delineates the “opportunity cost” of the Fraud Unit employees, which isthe amount that would be billed if the individuals were not performing unbillable frauddetection activity.Fraud Unit ChargesFiscal Year 2011 - 2014$800,000$700,000$600,000$500,000$400,000$300,000$200,000$100,000$0FY 2011 FY 2012 FY 2013* FY 2014** ProjectionDirect ExpensesUnbillable Time2012 ANNUAL REPORT - 49 - WWW.WVSAO.GOV

$322,240$269,899$119,064$149,435$167,041$36,951CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorSince forming the Fraud Unit in 2010, there have been 15 reports issueddocumenting $692,516 of fraudulent activity in local governments. Furthermore, theFraud Unit has five ongoing investigations documenting an additional $372,114 infraudulent activity. The following chart summarizes the total cumulative loss by the typeof fraud:Cumulative Loss By Type Of Fraud$340,000$320,000$300,000$280,000$260,000$240,000$220,000$200,000$180,000$160,000$140,000$120,000$100,000$80,000$60,000$40,000$20,000$0Credit CardSchemeConvertedRevenuesAltered / NSFChecks SchemePayroll SchemeConvertedVendor ChecksTravel andEntertainmentScheme2012 ANNUAL REPORT - 50 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorThe total reported fraud of $1,064,630 reported above was distributed by the typeof government as follows:Counties$126,3747 ExaminationsCumulative Fraud Loss By Entity TypeMunicipalities$525,9799 ExaminationsMiscellaneous$ 412,2774 ExaminationsOf the 20 issued or ongoing investigations, 12 of the individuals perpetrating thefraud (comprising $674,185 of the loss reported) have been successfully prosecutedand/or plea agreements have been reached. In some cases, the offender has agreed torestitution.2012 ANNUAL REPORT - 51 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorOverseeing Audit ProcurementThe State Auditor’s Chief Inspector Division is responsible for overseeing the auditprocurement process. This includes establishing and updating the Procedures Manual forProcuring and Conducting Audits and Reviews of Local Governments. This manual, whichunderwent comprehensive updates in August 2007 and again in July 2012, establishesprocedures for requesting proposals for audit services and provides required standardizedforms such as contracts. The manual and forms are available electronically atwww.wvsao.gov. Additionally, entities may utilize a web-based application to enhance andexpedite the procurement process.The Chief Inspector Division ascertains whether Independent Public Accountantapplicants are qualified to conduct governmental audits. All contracts and relatedmaterials are reviewed for completeness, accuracy and adherence to the ProceduresManual requirements. The Chief Inspector Division monitors entities to ensure contractsare submitted in a timely manner. Additionally, independent public accounting firms’contracts are tracked to ensure they are submitting reports in a timely fashion. Thisoversight is accomplished through the implementation and maintenance of acomprehensive, specially designed information system that includes all relevant datarelated to local government audits. The Chief Inspector Division maintains a copy of everyaudit conducted on political subdivisions of the State of West Virginia. All audits issuedare available for public inspection on the State Auditor's website.2012 ANNUAL REPORT - 52 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorCPA Contracts Approved by Entity TypeJuly 2011 - June 2012Municipalities25%49 ContractsSolid WasteAuthorities4%7 ContractsBoards of Education10%19 ContractsBoards of Health4%8 ContractsCounty Commissions5%9 ContractsMiscellaneous53%105 ContractsBoards of Education Boards of Health County CommissionsMiscellaneous Municipalities Solid Waste Authorities2012 ANNUAL REPORT - 53 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorLocal Government ServicesThe Local Government Services Division allows for a segregation of the auditfunction from other statutory and related services performed by the Chief InspectorDivision. This allows the Chief Inspector Division to properly focus on the primaryresponsibility of conducting and issuing audits in an effective and efficient manner.Local Government Services places great emphasis and focus on local governmentsby providing budget and financial assistance to public officials as they address thevarious issues, concerns, and questions that arise on a daily basis. Greater focus on theresponsiveness to local government officials goes hand-in-hand with the budget andtraining function performed by the Chief Inspector.Budgetary ServicesW. Va. Code '6-9-2 requires the State Auditor to serve as Chief Inspector andSupervisor of Public Offices, and to establish and maintain a system of accounts. TheUniform Chart of Accounts prescribed by this code section is maintained and updated bythe Local Government Services Division. This chart is the basis upon which localgovernments prepare and compile the levy estimate (budget) prescribed for underW. Va. Code '6-9-2 .This section reviews and approves property tax rates for all counties, municipalities,and county boards of education in the State of West Virginia. All county and municipalbudgets and subsequent revisions are also reviewed and approved by Local GovernmentServices throughout the year. For Fiscal Year 2012-13, the budget process was furtherstreamlined using technology to reduce the amount of paperwork required. Because ofmore intense training and the simplicity of use, many local governments chose to submittheir budgets electronically. This new electronic format greatly reduces the amount ofpaper and costs involved in the process, and assists entities in identifying problems andpotential errors before submitting their budgets to our office. This section providedtraining workshops for both county and municipal officials dealing with budgetpreparation. These workshops were conducted in different regions of the state and wereattended by approximately 200 public officials.2012 ANNUAL REPORT - 54 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorThe Local Government Services Division also had five regional training events whichdealt with many facets of municipal government. Approximately 180 officials,representing 86 municipalities, attended these multi-subject training events.An informational database has been developed that has made pertinentinformation more readily available to local officials. This system, which is indexed by topic,has a “search and sort” feature that is a valuable source of information for localgovernment officials. Correspondence and advisory memorandums between our officeand local government officials are posted on our website and are available to the othergovernment entities and the general public. Additionally, this site lists certain legalopinions and court decisions.The following reports and documents related to local budgets are now available onthe State Auditor’s website:County Government Guideline to Budget Preparation - Updated in 2009Additional information related to county governmental functions was provided.This guide provides detailed, step-by-step instructions for the budgetpreparation process. The guide also includes an appendix of forms which may bereproduced for use in future years;Municipal Government Guideline to Budget Preparation - Updated in 2009Additional information related to municipal governmental functions wasprovided. This guide provides detailed, step-by-step instructions for the budgetpreparation process. The guide also includes an appendix of forms which maybe reproduced for use in future years;Board of Education Guideline for Preparing the Schedule of Proposed Rates -Updated in 2008 This guide provides detailed, step by step instructions for thepreparation of the Schedule of Proposed Rates for Budget Purposes and is a vastimprovement from prior instructions. The guide also includes an appendix offorms which may be reproduced for use in future years;2012 ANNUAL REPORT - 55 - WWW.WVSAO.GOV

CHIEF INSPECTORGlen B. Gainer III, West Virginia State AuditorCounty and Municipal Budgets - Due to the many requests from variousorganizations, local officials, legislators and others, this section has alsoprovided access to municipal and county budget information, as well as levyinformation to the general public;Consolidated Budget Report for Coal Severance Tax Fund, Gas and OilSeverance Tax, and General Funds for County and Municipal Governments - Inaccordance with the provisions set forth in W. Va. Code §11-13A-5a(j) and§11-13A-6(j), this budget report sets forth the proposed revenues andexpenditures for coal severance tax and oil severance tax funds distributed tocounty and municipal governments. The report also provides budgeted amountsfor general operating funds;Rates of Levy Report - This report is a guide of state, county, municipal, andBoard of Education property tax levy rates that were approved by the entity andthe State Auditor for each fiscal year;Special Excess Levy Guideline - This guide provides detailed, step-by-stepinstructions for the preparation of the Order/Ordinance calling for an excesslevy election. The guide also includes sample Orders and an appendix of formswhich may be reproduced for use by the entity;Special Excess Levy Report - This report is a summary of all excess levies ineffect in the State. It is organized by county and includes information such as therate of the special excess levy, the purpose, the amount to be raised, and theyear in which the levy will expire.2012 ANNUAL REPORT - 56 - WWW.WVSAO.GOV

SUB-TAB ECOUNTYCOLLECTIONSandPUBLIC UTILITIESPages 57-65

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorDuring Fiscal Year 2012, the State Auditor, in accordance with W. Va. Code §11A-3-34, appointed a special deputy commissioner of delinquent and nonentered lands toconduct and transact business in all fifty-five (55) counties. Representatives of theAuditor’s Office conducted land auctions, as required. In addition, sales of individualtracts or lots occurred, provided that the property involved was offered for sale previouslyand received no bid, or that a previous purchaser did not follow through with therequirements of obtaining a deed.Of the 179,468 individual tracts or lots that have ever been certified for sale by theAuditor’s Office, only 2,671, or approximately 1.49%, remain with no action taken onthese properties.To date, 170,918, or approximately 95.24% of the tracts or lots that have beencertified for sale by the State Auditor’s Office, have been redeemed, deeded or dismissed.STATUS OF CERTIFIED PROPERTIESRedeemed - Deeded - Dismissed 170,918 95.24%Sold 889 0.50%Sold - Did Not Follow Through 557 0.31%No Action 2,671 1.49%Suspended 162 0.09%No Bid 4,271 2.37%2012 ANNUAL REPORT - 57 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorProperties with an average assessed value of over $26.7 million were madeavailable for sale during Fiscal Year 2012 by this office, resulting in payments being madeto the sheriffs of the counties where the properties are located of over $1.5 million. Sincenot every purchaser followed through with the sale, or not every tract or lot waspurchased, the final average assessed value reentered on the land books amounted toover $20.1 million.CountyAmount CollectedAssessed Valueof PropertyAssessed Value ofProperty ReturnedMade Available to the Active ListBarbour $348.86 $199,323 $187,331Berkeley $188,332.13 $1,354,100 $1,329,136Boone $7,494.57 $199,101 $194,863Braxton $2,813.27 $37,586 $12,508Brooke $70,770.34 $470,593 $378,121Cabell $63,155.50 $701,302 $466,631Calhoun $3.00 $1,372 $0.00Clay $3.00 $31,009 $6,290Doddridge $15,302.83 $21,542 $19,946Fayette $64,044.30 $2,267,113 $1,219,591Gilmer $1,946.60 $93,064 $9,028Grant $145.00 $59,376 $59,376Greenbrier $47,185.05 $503,765 $461,630Hampshire $701.53 $115,050 $104,375Hancock $66,573.58 $645,509 $528,353Hardy $1,681.87 $31,887 $31,216Harrison $10,615.04 $1,026,551 $736,646Jackson $2,478.45 $272,523 $253,852Jefferson $128,996.83 $535,412 $488,069Kanawha $56,826.93 $1,495,087 $1,034,638Lewis $187.01 $105,687 $75,515Lincoln $16,390.58 $203,583 $156,880Logan $80,023.80 $1,199,979 $817,233Marion $80,248.27 $2,214,341 $1,949,198Marshall $24,244.16 $267,099 $200,909Mason $2,154.57 $4,445 $3,3402012 ANNUAL REPORT - 58 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorCountyAmount CollectedAssessed Valueof PropertyAssessed Value ofProperty ReturnedMade Available to the Active ListMcDowell $46,471.15 $2,113,750 $1,233,382Mercer $159,027.45 $2,128,270 $1,906,002Mineral $18,218.83 $1,524,043 $993,739Mingo $76,786.41 $705,996 $452,510Monongalia $2,837.49 $343,850 $147,708Monroe $1,948.23 $6,660 $6,660Morgan $2,198.65 $31,140 $31,140Nicholas $4,121.43 $90,842 $88,895Ohio $114,708.28 $1,475,956 $879,832Pendleton $0.00 $8,656 $594Pleasants $7.00 $1,872 $507Pocahontas $0.00 $0.00 $0.00Preston $12,891.58 $404,751 $303,461Putnam $7,162.36 $919,210 $865,470Raleigh $10,530.35 $143,859 $66,231Randolph $948.43 $8,130 $3,609Ritchie $5,213.04 $74,526 $45,071Roane $1,036.79 $101,973 $27,096Summers $1,447.73 $1,316,142 $1,311,320Taylor $11,142.51 $379,131 $366,234Tucker $0.00 $38,486 $19,379Tyler $10,175.57 $69,278 $53,473Upshur $6,063.95 $81,761 $27,323Wayne $26,101.54 $215,965 $147,784Webster $809.08 $13,249 $5,105Wetzel $7,751.29 $57,029 $42,209Wirt $31.00 $10,850 $4,902Wood $35,883.46 $279,211 $262,962Wyoming $13,210.06 $152,730 $105,422Total $1,509,390.73 $26,753,715 $20,122,6952012 ANNUAL REPORT - 59 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorDuring Fiscal Year 2012, 2,566 separate tracts or lots were certified by the Auditor’sOffice to the various deputy commissioners. This represented the properties whichreceived no bids at the Sheriff’s sale and resided in this office for the minimum period ofeighteen (18) months without being redeemed.During Fiscal Year 2012, 3,072 properties were redeemed in the State Auditor'sOffice with taxes collected in excess of $3.8 million on behalf of the counties, boards ofeducation, and municipalities prior to the certification of the properties to the deputycommissioners.Under Senate Bill 232, passed during the 2010 Legislative Session, the State Auditoris authorized to perform the duties of the County Clerks, as it relates to the delinquentland sales conducted by the Sheriffs. County Clerks may also elect to perform their dutiesrelated to those delinquent land sales. The following County Clerks have elected to retaintheir duties: Clay, Kanawha, and Morgan.In accepting those responsibilities, the State Auditor prepared and executed thefollowing documents during Fiscal Year 2012:4,524 Redemptions3,730 Properties involved in the notice preparation process21,365 Total notices sent by the State Auditor’s Office1,756 Deeds issued by the State Auditor’s Office537 Sales canceled as a result of failure of the purchaser to comply with thestatutesThe State Auditor’s Office provided consistent handling of properties in thosecounties that elected to allow our office to handle their responsibilities. We haveimplemented a system where individuals can check how much they owe to redeem and2012 ANNUAL REPORT - 60 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State Auditorprepare their own statements, or they can check if a lien holder paid on their behalf, viathe Internet. As a result of the State Auditor’s Office providing the preparation andexecution of the notices to redeem, a savings of $1.15 per notice was passed on to thepurchaser, or in the case of redemptions, the owner or lien holder, which resulted in over$22,000 in savings.With three employees, as compared to at least 52 individuals in those 52 counties,the Auditor’s Office provided for the successful implementation of SB 232. Inaccomplishing those goals, the State Auditor’s Office allowed employees of those 52counties to assume other responsibilities, which ultimately provided a savings to thecitizens of this state.PUBLIC UTILITIES DIVISIONMost major public utility companies operating within the State of West Virginiaprovide services in more than one county. The responsibility of assessing the property ofthose companies falls upon the Board of Public Works.Pursuant to W. Va. Code §11-6, all public utility companies operating within theState must file an annual report with the Department of Tax and Revenue, which in turnrecommends a tentative assessment for each public utility company. Upon completion ofhearings and a final assessment by the Board of Public Works, the State Auditor’s Officeallocates the assessed values of public utility companies to each taxing entity. Thesevalues are added to the values set by each county assessor and become part of the basisfor the tax levy rates. The State Auditor’s Office subsequently prepares the annual taxbilling statements for each public utility company.2012 ANNUAL REPORT - 61 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorThe State Auditor’s Office mailed tax billing statements in excess of $195 millionduring Fiscal Year 2012. Upon receipt by the State Auditor’s Office, tax collections arereturned to the appropriate taxing entity. Of the tax collected, 63.39% was allocated toboards of education, 32.03% was allocated for county and municipal purposes, and theremaining 4.58% was allocated to the Municipal Bond Commission and General Fund.Public Utilities DistributionFiscal Year 2012Towns8,952,5825%General Fund790,6731%Schools115,878,88863%Municipal BondCommission7,587,1134%Counties49,582,35727%Counties Schools Towns General Fund Municipal Bond Commission2012 ANNUAL REPORT - 62 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorPUBLIC UTILITIESJuly 2011 - June 2012Distributed to: Counties: $ 49,582,357.90Schools: $ 115,878,888.45Towns: $ 8,952,581.97$174,413,828.32Transferred to: General Fund $ 790,673.11Municipal Bond Commission $ 7,587,113.30$ 8,377,786.41COUNTY TOTAL COUNTY TOTAL SCHOOL GRAND TOTAL% OF AMT. OFTOTALBARBOUR $145,896.41 $205,840.50 $351,736.91 0.21BERKELEY $958,652.74 $2,955,995.27 $3,914,648.01 2.37BOONE $804,819.36 $1,642,609.92 $2,447,429.28 1.48BRAXTON $307,366.89 $416,987.53 $724,354.42 0.44BROOKE $310,470.62 $704,993.86 $1,015,464.48 0.61CABELL $2,281,172.39 $4,580,797.32 $6,861,969.71 4.15CALHOUN $188,897.32 $211,860.73 $400,758.05 0.24CLAY $159,380.71 $288,668.25 $448,048.96 0.27DODDRIDGE $367,688.71 $915,727.65 $1,283,416.36 0.78FAYETTE $1,468,735.47 $2,899,770.88 $4,368,506.35 2.64GILMER $435,707.91 $645,593.32 $1,081,301.23 0.65GRANT $1,924,692.15 $2,703,771.75 $4,628,463.90 2.80GREENBRIER $495,669.63 $1,277,448.30 $1,773,117.93 1.07HAMPSHIRE $837,712.25 $1,071,296.71 $1,909,008.96 1.15HANCOCK $538,531.65 $1,408,212.88 $1,946,744.53 1.18HARDY $910,448.03 $1,235,152.78 $2,145,600.81 1.302012 ANNUAL REPORT - 63 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorCOUNTY TOTAL COUNTY TOTAL SCHOOL GRAND TOTAL% OF AMT. OFTOTALHARRISON $3,456,336.84 $7,747,974.71 $11,204,311.55 6.77JACKSON $834,583.34 $1,806,056.87 $2,640,640.21 1.60JEFFERSON $437,735.20 $1,539,934.85 $1,977,670.05 1.20KANAWHA $6,818,287.45 $12,169,592.98 $18,987,880.43 11.48LEWIS $1,080,843.19 $2,246,729.57 $3,327,572.76 2.01LINCOLN $659,293.61 $1,413,004.62 $2,072,298.23 1.25LOGAN $799,800.73 $1,648,318.47 $2,448,119.20 1.48MARION $735,806.58 $2,405,429.84 $3,141,236.42 1.90MARSHALL $2,450,312.22 $7,895,652.55 $10,345,964.77 6.25MASON $1,929,276.56 $5,380,401.46 $7,309,678.02 4.42MCDOWELL $630,583.52 $2,750,549.51 $3,381,133.03 2.04MERCER $1,211,501.32 $3,587,898.24 $4,799,399.56 2.90MINERAL $357,959.24 $887,035.56 $1,244,994.80 0.75MINGO $1,036,824.71 $3,070,595.93 $4,107,420.64 2.48MONONGALIA $793,477.07 $2,396,767.11 $3,190,244.18 1.93MONROE $207,549.14 $531,352.62 $738,901.76 0.45MORGAN $251,881.92 $773,610.34 $1,025,492.26 0.62NICHOLAS $382,956.30 $875,981.24 $1,258,937.54 0.76OHIO $343,925.65 $1,112,842.89 $1,456,768.54 0.88PENDLETON $213,503.88 $303,663.97 $517,167.85 0.31PLEASANTS $1,560,972.51 $4,198,253.68 $5,759,226.19 3.48POCAHONTAS $241,897.90 $331,202.29 $573,100.19 0.35PRESTON $939,703.02 $1,558,083.28 $2,497,786.30 1.51PUTNAM $2,154,470.54 $6,733,592.82 $8,888,063.36 5.37RALEIGH $1,166,067.09 $3,453,351.60 $4,619,418.69 2.79RANDOLPH $588,140.80 $1,190,421.14 $1,778,561.94 1.07RITCHIE $304,205.22 $493,631.81 $797,837.03 0.48ROANE $300,903.38 $311,829.31 $612,732.69 0.37SUMMERS $518,069.38 $702,832.66 $1,220,902.04 0.74TAYLOR $451,574.20 $765,745.35 $1,217,319.55 0.74TUCKER $96,438.61 $133,446.43 $229,885.04 0.14TYLER $225,916.54 $601,743.70 $827,660.24 0.50UPSHUR $271,698.17 $555,429.62 $827,127.79 0.50WAYNE $1,320,311.27 $3,600,313.83 $4,920,625.10 2.972012 ANNUAL REPORT - 64 - WWW.WVSAO.GOV

COUNTY COLLECTIONS/PUBLIC UTILITIESGlen B. Gainer III, West Virginia State AuditorCOUNTY TOTAL COUNTY TOTAL SCHOOL GRAND TOTAL% OF AMT. OFTOTALWEBSTER $108,637.08 $147,383.68 $256,020.76 0.15WETZEL $870,006.20 $2,576,554.76 $3,446,560.96 2.08WIRT $122,676.97 $229,110.37 $351,787.34 0.21WOOD $783,461.86 $2,251,405.31 $3,034,867.17 1.83WYOMING $788,926.45 $2,336,435.83 $3,125,362.28 1.89TOTAL $49,582,357.90 $115,878,888.45 $ 165,461,246.35During Fiscal Year 2004, the Legislature created the Tax Loss Restoration Fund.This fund was created to provide additional funds to counties, districts, boards ofeducation, and municipalities who suffered an unexpected loss in assessed value ofpublic utilities within their entity. The proceeds received by any counties, districts,boards of education, and municipalities shall not be greater than the loss of taxrevenue created by the unexpected decrease in assessed values of public utilities. Lastyear, the State Auditor’s Office returned over $1.46 million to counties, districts, boardsof education, and municipalities to help compensate for the unexpected loss inrevenue.During Fiscal Year 2012, the State Auditor’s Office distributed over $8.48 millionto the various entities representing the funds collected by the Division of MotorVehicles. These collections were a result of the assessment of interstate public servicecorporation motor vehicle businesses registered through a proportional registrationagreement pursuant to W. Va. Code §11A-6G-15.2012 ANNUAL REPORT - 65 - WWW.WVSAO.GOV

SUB-TAB FSECURITIESPages 66-69

SECURITIESGlen B. Gainer III, West Virginia State AuditorThe Securities Division enforces and administers the West Virginia UniformSecurities Act, W. Va. Code '32-1-101, et seq.; the Uniform Commodities Act, W. Va. Code'32B-1-1, et seq.; and the Real-Estate Time-Sharing Act, W. Va. Code '36-9-1, et seq. Astaff of ten operates in two sections, Registration and Enforcement.REGISTRATION SECTIONThe Registration Section administers, examines, and approves or rejects WestVirginia registration or exemption from registration and payment of fees. This includesissuers of securities offerings, agents of issuer, broker/dealers, investment advisers,broker/dealer agents, investment adviser representatives, and time-share offerings.During Fiscal Year 2012, the Registration Section completed the following regulartasks related to the registration process:Approval and termination of broker/dealers and broker/dealer agents on theCentral Registration Depository (CRD) systemWaiver of exam requirements upon written request and appropriate reviewReview and analysis of Regulation D offerings for legitimacy and adequacy offiling disclosureReview and approval or denial of dual registration issuesReview and entry of filing information into the database and creation of thedaily deposit, remit log and daily activity reportsReview, analysis, and approval of pre and post effective amendments andinvestment adviser renewalsReview, analysis, and approval or denial of agents of issuer registrations, timeshareregistrations, amendments, and advertising materialsReview, analysis, and approval/rejection of securities registering by coordinationor by qualificationCreation and transmittal of sales report filing notices; research and response tovarious industry, citizen, and enforcement section questions related toregistrationIssuance of shelf registration orders, interpretive opinions, and comment letters2012 ANNUAL REPORT - 66 - WWW.WVSAO.GOV

SECURITIESGlen B. Gainer III, West Virginia State AuditorThis Section also manages 111,252 active files. Management of these files isaccomplished utilizing both a proprietary “in-house” database, as well as a securityindustry and regulatory-established national database referred to as CRD. In addition todatabase files, paper files are maintained for issuer registration, exemption notices, andagent of issuer.This Section is responsible for the development and implementation of policies thatassist in protecting the investing public and is a primary source of information for thepublic in evaluating potential investments.The Section processed 146,380 filings during the last fiscal year in connection withthe work referenced above and collected $15,404,446.43 in fees. We noted a decrease of6,119 in the number of filings during the last fiscal year and a corresponding decrease incollections in the amount of $384,484.18. Over 90% of these filings are now receivedelectronically.FY2007 FY2008 FY2009 FY2010 FY2011 FY2012Fees Collected (Millions) $12.7 $13.8 $14.4 $13.6 $15.7 $15.4Broker/Dealer 1,408 1,392 1,320 1,354 1,394 1,350Broker/Dealer Agents 65,728 65,440 64,200 86,683 99,560 102,378Investment Adviser Firms 752 763 785 817 838 833Investment Adviser Reps. 1,443 1,415 1,500 1,806 1,947 1,578Agents of Issuers 100 98 85 141 152 150Securities Offerings 21,896 23,591 23,240 25,788 24,411 19,852Timeshare Plans 68 74 70 42 50 352012 ANNUAL REPORT - 67 - WWW.WVSAO.GOV

SECURITIESGlen B. Gainer III, West Virginia State AuditorSpecial ProjectsDuring Fiscal Year 2012, the Section initiated, continued, and/or completed thefollowing special projects related to the registration process:Investment Adviser Audit Program: Since the Section is solely responsible forthe regulation of Investment Advisers with assets under management of $100million or less, a project was established to audit Investment Advisers solelyunder our jurisdiction. The Section audited 14 investment advisers since theprogram was launched in the spring of 2011. Additionally, the Section hasdeveloped a risk assessment tool and a three year audit cycle.Investment Adviser Outreach: On January 31, 2012, the Section presented aworkshop to all registered and prospective state Investment Advisers. The topicconcerned recent federal legislation increasing state regulation of advisers.Additionally, the workshop was designed to educate Investment Advisers aboutthe Dodd-Frank Act (Dodd-Frank), the content of state Investment Adviserexams and the application and renewal process. The presentation met withpositive feedback and is planned to become an annual event.Database Project: During the last fiscal year, the development andimplementation of a new database was completed. The new database hasstreamlined and updated the registration process by allowing for automaticupdates from various systems. It will facilitate increased communicationbetween the two sections and has improved data management as it will allowglobal searches of all registration and enforcement data. It will containexpanded information concerning entities, will eliminate redundancies existingin current systems, and will process inquiries more expeditiously.Oil and Gas Project: This is a joint project between the Enforcement andRegistration sections. Recognizing that there are oil and gas producers in WestVirginia selling well investments without proper registration or notice-filing, andin an attempt to promote compliance, the Securities Division has continuedoutreach efforts to oil and gas producers. The Division has issued letters ofinquiry requesting information required to determine the necessity ofregistration and/or notice-filing. Members of the Division have worked withindustry groups and provided speakers for various meetings.2012 ANNUAL REPORT - 68 - WWW.WVSAO.GOV

SECURITIESGlen B. Gainer III, West Virginia State AuditorENFORCEMENT SECTIONThe Enforcement Section initiated investigation of 102 complaints in the last fiscalyear. These complaints include, but are not limited to, the following products and claims:3 annuity complaints, 67 timeshare complaints, 21 complaints involving stocks, bonds andretirement funds, and 11 other miscellaneous investment contracts or other products.The Section issued 150 letters of inquiry and 21 subpoenas. Forty-six cases were closedduring the last fiscal year.Open cases are in various stages of investigation, preparation for further action, orresolution. Twelve Cease and Desist Orders have been issued and five Consent Ordershave been entered. Two Orders are currently under protest.Special ProjectsDuring Fiscal Year 2012, the Section initiated, continued, and/or completed thefollowing special projects related to the enforcement process:Prosecutor Training Program: The training program was finalized and presentedon November 28, 2012, as a four-hour component of the prosecutor’s annualfall meeting. The class provided continuing legal education for prosecutors. It isscheduled to be presented again to a larger group of prosecutors at theirsummer meeting.Mid-Atlantic Enforcement Cooperative: Staff attended an information sharingmeeting with securities regulators and investigators from Maryland,Washington, D.C., Pennsylvania, New Jersey, Delaware, New York, and Virginiaduring which the Section presented current enforcement trends and possiblemulti-jurisdictional cases. Attendees included attorneys and investigators fromthe U.S. Attorney's Offices, FBI Offices, SEC Offices, and respective state levelsecurities regulators from all the above-listed states. This cooperative meetingserves to allow the states in the same general geographical location to shareinformation on trends and common bad actors.2012 ANNUAL REPORT - 69 - WWW.WVSAO.GOV

SUB-TAB GCOMMUNICATIONSPages 70-74

COMMUNICATIONSGlen B. Gainer III, West Virginia State AuditorMEDIA SERVICESThe Communications Division published 78 press releases and media advisories onthe State Auditor’s Office website. The advisories and releases were also transmitteddirectly to local media outlets as needed.The Division responded to press calls and coordinated research activities formembers of the media with the assistance of other divisions of the State Auditor’s Office.On-site press announcements were arranged and executed, which includedproviding media support.Staff members filmed multiple interviews and events for 11 episodes of the WestVirginia State Dollar during 2012. Notable guests included Governor Earl Ray Tomblin, U.S.Senator Joe Manchin III, and WV Senator Dan Foster. Topics included wvOasis, VolunteerFirefighters Workers Compensation Subsidy Program, local government purchasing cards,Military Saves, www.transparencywv.org, and special events.PRINTED MATERIALThe Division published its first Money Matters newsletter for West Virginiaeducators. This personal finance periodical featured information on how toavoid investment scams, the basics on stocks, credit/debt, and how to bring freefinancial literacy presentations to the classroom.The spring 2012 edition of the Senior News (formerly SAIF newsletter) was alsocreated and published to bring investment scam information to senior centersthroughout West Virginia. Information included in the newsletter covers thelatest scams and their catchphrases, Internet safety tips, and contactinformation needed for scheduling free SAIF presentations.2012 ANNUAL REPORT - 70 - WWW.WVSAO.GOV

COMMUNICATIONSGlen B. Gainer III, West Virginia State AuditorA timeshare brochure was created for the Land Sales and CondominiumsSection of the Securities Division to inform the public about timesharecompanies and resellers, and to warn citizens about common timeshare scams.Updates were made to the following brochures for reprinting: “Before youInvest: Use the SAIF 4C Model,” “Seniors: Protect Yourself Against Fraud,” and“Money Matters Newsletter.”Communications staff also participated in the drafting of the North AmericanSecurities Administrators Association’s (NASAA) publication: “The Social MediaHandbook for Investor Education Coordinators,” and the investor educationcontent on NASAA’s webpage.FIELD EVENTS/INVESTOR EDUCATIONMoney MattersAfter having reached the landmark of 30,000 Money Matters students in 2011, staffcontinued to add to that number in 2012. The calendar year results showed that anadditional 2,534 West Virginians learned about credit and debt, saving and investing, andscams and identity theft at 76 presentations. Schools from Princeton to Morgantown, andfrom Point Pleasant to Inwood, hosted Money Matters in their libraries, classrooms, andauditoriums.Seniors Against Investment Fraud (SAIF)In calendar year 2012, 39 SAIF presentations were held reaching 2,226 seniors.These presentations bring information on the latest investment scams directly to seniorcenters and community groups throughout West Virginia. SAIF presentations also offerinvestigators a venue to identify scams that may be affecting a community.2012 ANNUAL REPORT - 71 - WWW.WVSAO.GOV

COMMUNICATIONSGlen B. Gainer III, West Virginia State AuditorElder Investment Fraud and Financial Exploitation (EIFFE) ProgramThe Elder Investment Fraud and Financial Exploitation (EIFFE) Prevention Programwas introduced nationally by the non-profit Investor Protection Trust and state securitiesregulators as a program for medical professionals to use to help identify and assistpatients who may be at risk of elder investment fraud. In West Virginia, a partnership wasformed to bring this program to our state.The EIFFE program allows the State Auditor’s Office to partner with the WestVirginia Geriatric Education Center, as well as nurses, social workers, and law enforcementgroups in support of this important effort.In 2012, the EIFFE presentation was made to 65 doctors at the West VirginiaGeriatric Society’s 8th Annual Scientific Assembly in Charleston, and 75 nurses and socialworkers at the Legal & Financial Issues in Family Caregiving Conference in Martinsburg. Asummary of the program was also made to the members of the West Virginia SelectCommittee on PEIA, Seniors and Long-Term Care during the December interims.Finance UniversityThe State Auditor’s Office hosted the 10th Annual Finance University program inSouth Charleston for 24 West Virginia educators. This program, named as a “BestPractice” by the U.S. Financial Literacy and Education Commission, received specialrecognition from the WVU College of Business and Economics in 2012.Dr. William Riley, Chair of the Department of Finance and professor for FinanceUniversity’s professional development credit, stated in an article featured on the college’smain webpage, “In order for students to understand the importance of personal financein their lives, you’ve got to get teachers using this in the classroom.”By attending Finance University, educators were able to earn three credit hours andwork on obtaining the Personal Finance Education Specialist advanced credential throughthe West Virginia Department of Education.2012 ANNUAL REPORT - 72 - WWW.WVSAO.GOV

COMMUNICATIONSGlen B. Gainer III, West Virginia State AuditorMoney Smart Week (MSW)The State Auditor’s Office joined with AARP, state and federal agencies, andorganizations to assist in the programming for MSW. Staff participated in the preparationand judging of MSW’s essay contest, which received hundreds of entrants from middleschools all over the State.Auditor Gainer hosted a student assembly at Musselman High School for the juniorand senior classes where he discussed ways to be smarter savers, investors and spenders.He also was a featured speaker at MSW’s consumer protection event later that day inMartinsburg.On Friday of Money Smart Week, Auditor Gainer participated in a financial literacyoutreach discussion, along with other state and federal officials at the West VirginiaNational Guard (WVNG) headquarters in Charleston. Later that day, State Auditor’s Officeemployee and retired Command Sergeant Major Larry Pnakovich spoke about anddistributed the “Financial Field Manual: The Personal Finance Guide for Military Families”to all guard members in attendance. Copies were also given for distribution to the variousWVNG Readiness Centers.SAIF Volunteer TrainingThe Communications Division, along with the Securities and Field Services staff helda series of SAIF Volunteer Trainings throughout 2012. The SAIF trainings gave volunteersthe opportunity to meet with local law enforcement, including local Adult ProtectiveService officials, to learn more about spotting, avoiding, and reporting investment andother financial scams.SAIF volunteer training was offered throughout West Virginia. The training locationsincluded: Charleston, Charles Town, Clarksburg, Logan, Oak Hill, Vienna, and Elkins.The trainings were made possible as part of a grant for The Campaign for Wise andSafe Investing®, which is a collaboration of the AARP Foundation, and the InvestorProtection Trust.2012 ANNUAL REPORT - 73 - WWW.WVSAO.GOV

COMMUNICATIONSGlen B. Gainer III, West Virginia State AuditorWV World Elder Abuse Awareness DayIn June, the West Virginia State Auditor’s Office participated in the 3rd AnnualWorld Elder Abuse Awareness Day. The office teamed up with various organizations tohelp raise awareness about physical and financial elder abuse.Susie Layne, Senior Adult Services Policy Specialist with the Department of Healthand Human Resources, was interviewed for the State Dollar to discuss the 2012 WestVirginia World Elder Abuse Awareness Day at the State Capitol.2012 ANNUAL REPORT - 74 - WWW.WVSAO.GOV

TAB 3TRAININGSERVICESPages 1-4

TRAINING SERVICESGlen B. Gainer III, West Virginia State AuditorThe State Auditor is committed to providing quality training on a broad range of topics to various stateand local government entities. Attendees include representatives from state and county government,municipalities, school boards, CPA firms, licensing boards, and commissions.2012 TRAINING EVENTSMONTH EVENT ATTENDANCEJanuary-December Money Matters (76 School Presentations) .............................................. 2,534Seniors Against Investment Fraud (39 Presentations) ............................ 2,226Internet Safety and Scams (17 Presentations) ........................................... 531Elder Investment Fraud & Financial Exploitation Program……………………...140January-DecemberLocal Government Purchasing Card cardholder training forBoards of Education, County and Municipal Governmentsand other political subdivisions .................................................................. 431January-February Budget Preparation Regional Workshops – County & Municipal Gov’t ..... 308Clarksburg, Wheeling, Martinsburg, and CharlestonJune Annual Seminar for County Clerks and Deputies ......................................... 78Daniels, West VirginiaAugust County Commissioners’ Seminar ................................................................ 140Morgantown, West VirginiaSeptember Sheriffs’ and Tax Deputies Annual Seminar................................................ 151Morgantown, West VirginiaSeptember State Auditor’s Conference/Purchasing Card Coordinators Seminar ........ 490Snowshoe, West VirginiaOctober Annual Training for Municipal Officials and Employees ............................. 165Daniels, Barboursville, Wheeling, Martinsburg, and BridgeportNovember County Commissioners Association Training................................................ 40Bridgeport, WVDecember West Virginia Association of Counties Training ............................................ 75Bridgeport, WVDecember Required Annual Seminar for Licensing Boards ........................................... 91Charleston, West VirginiaDecember Purchasing Card Coordinator Make-Up Seminar ......................................... 43Charleston, West Virginia2012 ANNUAL REPORT - 1 - WWW.WVSAO.GOV

TRAINING SERVICESContinuing Professional Education Credit2012 STATE AUDITOR'S CONFERENCEGlen B. Gainer III, West Virginia State AuditorThe State Auditor received permission from the West Virginia Board of Accountancy to offer a total of 33 onehoursessions , all of which were pre-qualified for continuing professional education credits at the 2012 StateAuditor’s Conference. The sessions were entitled:Advanced EthicsBusiness Ethics: How will I Know if I am Right?Combined Buying Power of Higher EducationContract Payment ProceduresDisaster Discovery: A Tabletop Experience Part 1Disaster Discovery: A Tabletop Experience Part 2EPICS Payroll Part 1EPICS Payroll Part 2E-Travel Management SystemFederal Reserve: Impacts on State GovernmentGeneral Audit Payment Processing ProceduresIntroduction to EthicsLaw Enforcement & Social MediaLeading Change in Uncertain TimesLegislative Post-Audit ProcessP-Card Oversight InterventionPurchasing Division OverviewState of WV Fiscal Outlook & ChallengesTravel BasicsUnclaimed Property: Best PracticesUnderstanding the Performance Audit ProcessWVFIMS BasicsWVFIMS PO EncumbrancewvOASIS Financial Accounts PayablewvOASIS Financials General Overview/COAwvOASIS OverviewwvOASIS Panel Discussion Part 1wvOASIS Panel Discussion Part 2wvOASIS HR Payroll General OverviewwvOASIS Payroll Time/LeavewvOASIS Procurement & Logistics OverviewwvOASIS Treasury Cash Management & UnclaimedPropertywvOASIS Treasury General OverviewThe Board of Accountancy stipulated strict documentation requirements for continuing professional educationcredit. Each participant received a verified certificate showing those sessions for which he or she wished to claimcredit, and was found entitled to credit in accordance with the attendance verification procedures adopted tomeet the specific requirements of the West Virginia Board of Accountancy.A total of 702 hours of continuing professional education credits were awarded during the 2012 State Auditor’sConference. Based on the costs associated with similar programs of instruction in West Virginia and surroundingstates, the State Auditor’s Office conservatively estimates that conference participants were provided withcontinuing professional education with a total intrinsic value of approximately $21,060 if these participants’employing state agency would have paid directly for such instruction.Based on the success enjoyed over the last several years and the desire to maximize taxpayer resources, the StateAuditor anticipates being able to once again provide this opportunity for conference participants during theupcoming 2013 State Auditor’s Conference.2012 ANNUAL REPORT - 2 - WWW.WVSAO.GOV

TRAINING SERVICESGlen B. Gainer III, West Virginia State AuditorState Licensing Board Seminar—December 3, 2012 (W. Va. Code '30-1-2a)The first State Licensing Board Seminar was held on June 10, 1999. This year, the seminarwas held on December 3, 2012, at the Marriott Hotel in Charleston. There were a total of96 participants with 34 individual state licensing boards and commissions represented.Once again, the panel discussion was very well received with members of HouseGovernment Organization Committee, Attorney General’s Office, and Ethics Commission,as well as individuals from private legal practice, discussing current issues affectinglicensing boards.Seminar topics included: wvOasis Update, Legislative Update, Open Meetings and theExecutive Session Process, Health-Related Questions and Disclosures, Commission onSpecial Investigations for Chapter 30 Licensing Boards, Recent Ethics CommissionOpinions, Case In Point – Real Life Complaints to Appeals, Rule-Making Review, Update onAdministrative Law, and Legislative Auditor’s UpdateSummary of Annual Seminar Attendance 2007 - 2012Seminar Date Number Participants Boards RepresentedSeptember 26, 2007 73 31October 1, 2008 77 32December 2, 2009 88 31December 1, 2010 78 32Nov 30 – Dec 31, 2011 84 29December 3, 2012 96 332012 ANNUAL REPORT - 3 - WWW.WVSAO.GOV

TRAINING SERVICES2012 State Licensing Board SeminarGlen B. Gainer III, West Virginia State AuditorPARTICIPATING BOARDS AND COMMISSIONS :Accountancy - Brenda TurleyAcupuncture - Linda LyterArchitects - Lexa LewisArchitects - Lloyd MillerBarbers and Cosmetologists - Adam HigginbothamBarbers and Cosmetologists - Amanda SmithChiropractic - Barbara JohnsonChiropractic - Roger KritzerCounseling - Jean Ann JohnsonDental Examiners - Richard SmithForesters - Cinda FrancisFuneral Service Examiners - Regina FosterFuneral Service Examiners - Ira HandleyFuneral Service Examiners - Chuck HardingFuneral Service Examiners - Chad HutsonFuneral Service Examiners - Keith KimbleFuneral Service Examiners - Sarah LobbanFuneral Service Examiners - Constance SloanFuneral Service Examiners - John StumpHearing Aid Dealers - Cesar AndersonLandscape Architects - Michael BiaforeLandscape Architects - John RudmannLicensed Practical Nurses - Lanette AndersonLicensed Practical Nurses - Michelle WintersLicensed Dietitians - Helen LodgeLicensed Dietitians - Frank MarkumMassage Therapy - Linda LyterMedical Imaging and Radiation Therapy - Nancy GodbyMedical Imaging and Radiation Therapy - Eva HallisMedical Imaging and Radiation Therapy - Tuanya LaytonMedical Imaging and Radiation Therapy - Nancy OughtonMedical Imaging and Radiation Therapy - Grace PetersMedicine - Robert KnittleMiners’ Health, Safety & Training - Jack RifeNursing Home Administrators - Alberta SlackNursing Home Administrators - Beverly JezioroNursing Home Administrators - Tammy Jo PainterOccupational Therapy - Vonda MalnikoffOptometry - Stacy NowickiOsteopathic Medicine - Chelsea SlackPharmacy - David PottersPhysical Therapy - Melanie TaylorPhysical Therapy - Patricia HolsteinProfessional Engineers - Don JohnsonProfessional Engineers - Bhajan SaujaProfessional Engineers - Sue RubensteinProfessional Surveyors - Dennis JarrellPsychologists - Kathy LynchReal Estate Appraiser Board - Sandy KernsRegistered Professional Nurses - Ann BosticRegistered Professional Nurses - Mary FanningRegistered Professional Nurses - Libby FarmerRegistered Professional Nurses - Alice Faucett-CarterRegistered Professional Nurses - Robin LewisRegistered Professional Nurses - Judy NystromRegistered Professional Nurses - Laura RhodesRegistered Professional Nurses - Teresa RitchieRegistered Professional Nurses - Robin WaltonRespiratory Care - Nancy MasseySanitarians - David ThorntonSanitarians - Richard WheelerSocial Work Examiners - Jo Dee GottliebSocial Work Examiners - Patricia O’ReillySocial Work Examiners - Amy PolenSpeech Language Pathology & Audiology - Patty NesbittSpeech Language Pathology & Audiology - Joe RichardsState Fire Commission - Richard ScottState Fire Commission - Ted ShriverState Fire Commission - Carl Sizemore IIState Fire Commission - Bob SullivanVeterinary Medicine - Doreen ColbertVeterinary Medicine - Carey Fleming2012 ANNUAL REPORT - 4 - WWW.WVSAO.GOV

TAB 4GROSS PAYBY DEPARTMENTPages 1-21

GROSS PAYBYDEPARTMENTNOTE: Totals reflect actual payroll prior toany adjustment and/or redeposits. PerDiem amounts paid to nonemployee BoardMembers are included.

GROSS PAY BY DEPARTMENT12/31/2012 12/31/201101/01/2012 -12/31/20120918 ACCOUNTANCY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0603 ADJUTANT GENERALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0807 AERONAUTICSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES1400 AGRICULTURE DEPARTMENT OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8380 ANTHONY CENTERGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0901 APPRAISER LICENSING CERTIFICATGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0919 ARCHITECTS BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$7,433.92 $6,799.31 $195,045.783 330 005180 008 411$13,033.43 $10,784.21 $2,691,519.674 245 516351,3970 0012 121,417$6,059.53 $6,059.53 $149,628.723 330 000000 003 33$542,592.15 $530,034.11 $13,309,937.65334 30533733 471091844780 00385 396524$116,346.54 $107,162.18 $2,739,818.3077 751111 110000 0078 76112$4,972.50 $5,422.50 $107,311.502 222 226470 0010 811$2,109.46 $2,109.46 $53,477.041 110 000050 001 16Page 1 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20121500 ATTORNEY GENERALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES1201 AUDITOR'S OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0303 BANKING DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0319 BD OF COAL MINE HEALTH & SAFEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0482 BLUEFIELD STATE COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0447 BLUERIDGE COMM & TECH COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0904 BOARD OF COUNSELINGGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$645,092.33 $461,326.10 $12,003,812.51188 1862124 4663390 00198 193257$376,614.77 $362,303.77 $9,045,393.15195 1842020 1276250 00202 191229$75,289.81 $62,609.22 $1,552,175.2628 28301 015560 0034 3337$8,487.00 $5,429.00 $188,266.791 231 1170140 009 318$504,108.91 $510,741.22 $11,788,280.23206 2082234 552061864340 00416 399662$324,774.53 $284,753.31 $6,559,891.16115 102129164 1513101419220 00293 272461$5,477.80 $3,227.20 $83,975.242 220 006060 008 28Page 2 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120938 BOARD OF MASSAGE THERAPYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0945 BOARD OF MEDICINEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0914 BOARD OF PSYCHOLOGISTGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0449 BRIDGEMONT CTCGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0508 BUREAU OF SENIOR SERVICESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0908 CHIROPRACTIC EXAMINERS BOARD OGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0942 COAL HERITAGE HIGHWAY AUTH.GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$2,262.40 $2,262.40 $60,623.101 110 010060 001 18$22,230.79 $19,229.51 $633,431.4811 10130 0010150 0012 1028$4,617.44 $1,515.44 $60,577.561 110 001070 002 18$189,612.89 $186,108.40 $4,538,591.4873 76815 594233860 00120 114176$53,402.96 $60,400.60 $1,408,256.9430 34370 003130 0033 3540$1,558.80 $1,408.80 $40,575.540 001 111060 002 17$8,734.75 $8,874.94 $198,297.124 550 003330 007 88Page 3 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120327 COMMERCE SECRETARYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0483 CONCORD UNIVERSITY-STATE OF WVGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0608 CORRECTIONS DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0939 COURTHOUSE FACILITIES IMPROV.GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0432 CULTURE & HISTORY DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8392 DENMAR CORRECTIONAL CENTERGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0909 DENTISTS & DENTAL HYGENISTS BOGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$41,697.13 $9,809.83 $819,299.1120 3200 001010 0021 321$644,537.32 $583,927.64 $17,174,814.46265 26429115 1363446349870 00726 3111,341$412,087.60 $364,769.38 $9,720,027.08310 2633490 0042100 00314 265359$3,648.50 $3,542.00 $87,244.502 220 000000 002 22$142,831.99 $146,097.63 $3,629,228.95111 1161262 24119440 00124 127174$99,058.55 $95,676.46 $2,477,703.8982 74880 000000 0082 7488$4,677.60 $4,657.84 $139,713.033 330 1400160 003 423Page 4 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120200 DEPT OF ADMINISTRATIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,259,629.47 $1,250,687.17 $31,064,193.52708 7017881 1229181330 00738 7209230506 DEPT OF HEALTH AND HUMAN RESOUGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,364,905.14 $1,279,662.58 $32,973,297.45803 75391812 142450491230 00865 8161,0650620 DIV OF JUSTICE & COMMUNITY SVCGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0621 DIVISION OF JUVENILE SERVICESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0622 DIVISION OF PROTECTIVE SERVICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0808 DOT- OFFICE OF ADMIN HEARINGSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0492 EASTERN WV COMMUNITY COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$49,196.75 $48,567.00 $1,192,660.9932 32361 110000 0033 3337$914,901.51 $923,981.41 $21,703,470.23733 7379160 003290 00736 739925$56,238.92 $53,851.35 $1,306,366.1738 38420 000000 0038 3842$42,182.53 $34,644.95 $1,004,584.3528 24300 000010 0028 2431$74,744.59 $77,933.26 $2,118,366.2633 35371 0129251360 0063 60174Page 5 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120402 EDUCATION DEPARTMENT OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0606 EMERGENCY SERVICES OFFICE OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0917 ENGINEERS BOARD OF PROFESSIONAGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0313 ENVIRONMENTAL PROTECTIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0311 ENVIRONMENTAL QUALITY BOARDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0484 FAIRMONT STATE COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0619 FIRE COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,580,258.63 $1,637,131.82 $38,786,144.71597 60665464 7313070721560 00731 751940$61,185.00 $59,011.47 $1,646,611.9240 42470 015060 0045 4254$13,381.67 $12,033.34 $303,387.955 552 024150 0011 612$1,580,067.10 $1,517,152.79 $38,297,362.30816 7778644 441526920 00835 807960$3,060.50 $3,360.50 $77,472.002 220 000240 002 46$1,140,842.30 $1,084,761.55 $26,463,392.39439 442481433 4309000000 00872 8721,381$59,825.35 $66,335.84 $1,603,299.3949 48530 000000 0049 4853Page 6 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120305 FORESTRY DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0306 GEOLOGICAL & ECONOMIC SURVEYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0485 GLENVILLE STATE COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0100 GOVERNORS OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0501 HEALTH & HUMAN RESOURCESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0505 HEALTH-BARBERS & COSMETOLIGISTGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0450 HIGHER EDUCATION CENTRL OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$177,309.80 $170,643.75 $4,333,024.64110 1101170 148132010 411128 128152$75,408.22 $69,627.55 $1,874,662.6642 39443 4554100 0050 4759$399,187.49 $391,633.48 $10,800,281.93204 2072302 2918184670 00224 227706$118,510.58 $162,995.28 $3,169,354.3653 81913 33286480 0084 90142$5,759.50 $11,662.62 $198,702.123 650 001120 004 77$11,376.51 $10,632.04 $285,780.329 890 000060 009 815$169,190.91 $168,668.48 $4,356,450.1060 63681 232340 0063 6875Page 7 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120803 HIGHWAYS DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2841 HOPEMONT HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0509 HOSPITAL FINANCE AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2200 HOUSE OF DELEGATESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0510 HUMAN RIGHTS COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0511 HUMAN SERVICESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8384 HUTTONSVILLE CORRECTIONS CTRGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$7,141,511.27 $7,221,093.37 $189,449,819.894,760 4,7135,2911 131261171,0830 004,887 4,8316,377$166,230.66 $180,419.37 $4,174,571.68140 1571840 002323510 00163 180235$2,058.50 $2,058.50 $50,724.001 110 000000 001 11$109,657.98 $108,463.72 $5,600,790.3652 512260 000000 0052 51226$31,376.75 $34,069.54 $862,486.3623 26270 007080 0030 2635$4,409,066.24 $4,314,227.73 $106,099,729.883,195 3,1963,5965 81041451260 003,241 3,2493,732$468,958.24 $452,718.94 $11,227,329.12347 3544220 0065110 00353 359433Page 8 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120704 INSURANCE COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2844 JACKIE WITHROW HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2843 JOHN MANCHIN,SR. HEALTH CARE CGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2300 JOINT EXPENSESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$546,541.32 $554,185.20 $13,665,974.15296 3023210 4443120 00300 309337$197,375.05 $198,104.08 $4,804,097.61144 1662040 0034131180 00178 179322$89,153.57 $86,225.23 $2,083,960.4768 71872 1262180 0076 74107$229,455.18 $232,860.69 $5,873,193.23123 12814117 20540000 00140 1481950448 KANAWHA VALLEY COMM & TECH COLGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$284,904.69 $257,210.15 $6,167,393.67114 10212425 373887941730 00226 2333350308 LABOR DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8393 LAKIN CORRECTIONAL FACILITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$125,001.58 $127,908.09 $3,187,664.6797 991080 0024130 0099 103121$190,348.48 $189,751.16 $4,585,942.30161 1611820 000000 00161 161182Page 9 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20122842 LAKIN HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0433 LIBRARY COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0906 LICENSED PRACTICAL NURSES BOARGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0705 LOTTERY COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0471 MARSHALL UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$176,180.47 $183,349.02 $4,367,885.74159 1662000 00106190 00169 172219$62,750.67 $60,499.22 $1,530,864.7246 46500 000020 0046 4652$12,351.17 $11,762.99 $294,704.384 440 060000 004 410$320,473.48 $325,707.40 $8,079,189.11190 1902000 01210270 00192 200228$4,452,837.57 $4,328,206.98 $105,328,094.091,707 1,6941,8591,393 1,3522,4090060 003,100 3,0464,2748394 MARTINSBURG CORRECTIONAL CENTRGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2927 MILDRED MITCHELL BATEMAN HOSP.GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$75,901.76 $76,729.83 $1,934,334.2259 60730 003350 0062 6378$541,808.63 $609,671.69 $13,831,282.12329 3504064 4442281050 00375 382515Page 10 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120314 MINERS HEALTH SAFETY & TRAININGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0802 MOTOR VEHICLESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$349,788.74 $303,696.39 $7,933,727.67150 1301610 0117100 00151 137172$649,669.43 $621,719.86 $16,042,306.94572 5496620 001311670 00585 5607290444 MOUNTWEST COMM & TECH COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$336,712.11 $283,309.21 $7,200,140.87126 11314359 6399128812240 00313 2574668390 MT OLIVE CORRECTIONAL CTRGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0706 MUNICIPAL BOND COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0310 NATURAL RESOURCES DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$445,797.63 $421,992.88 $10,946,848.54329 3164320 0065450 00335 321477$5,984.50 $3,155.34 $128,283.224 250 000020 004 27$1,245,317.94 $1,218,250.86 $33,211,598.51761 7588210 004864621,3400 001,247 1,2202,1610495 NETWORK FOR EDUCATIONAL TELECOGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$125,700.88 $110,739.51 $2,804,210.2247 40500 005280 0052 4258Page 11 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120445 NEW RIVER COMM & TECH COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$433,487.45 $381,222.07 $8,803,611.00157 13916673 601611271311840 00357 3305110489 NORTHERN COMMUNITY COLLEGE WVGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$310,684.11 $318,642.24 $7,627,577.82141 13815511 10251801884450 00332 3366258389 NORTHERN REG JAIL & CORR CMPLXGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0911 OCCUPATIONAL THERAPY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0701 OFFICE OF THE SECRETARY (TAX)GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8383 OHIO COUNTY CORRECTIONSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0315 OIL & GAS CONSERVATION COMMISSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$141,752.26 $145,611.95 $3,603,225.47111 1111500 110110 00111 113152$1,536.17 $1,285.76 $33,530.321 110 001060 002 17$18,620.73 $16,955.85 $452,256.658 780 000000 008 78$37,057.06 $37,582.74 $859,338.0528 27340 000000 0028 2734$3,155.14 $2,901.16 $66,647.101 110 001240 002 35Page 12 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120912 OPTOMETRY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0476 OSTEOPATHIC MEDICINE SCHOOL OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0921 OSTEOPATHY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0605 PAROLE BOARDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0913 PHARMACY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0922 PHYSICAL THERAPY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0446 PIERPONT CTCGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$2,860.50 $6,760.50 $55,092.001 110 006770 007 88$844,154.61 $789,791.49 $18,669,298.32258 24027611 14271722650 00286 276368$4,095.85 $4,054.18 $100,687.702 230 000030 002 26$25,489.31 $26,593.19 $650,819.6616 16170 000020 0016 1619$34,725.09 $29,619.50 $539,370.457 674 44109140 0021 1925$2,999.16 $3,719.16 $67,910.672 220 001580 003 710$320,602.15 $309,307.14 $7,084,043.17107 102128217 2433750000 00324 345503Page 13 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120806 PORT AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8387 PRUNTYTOWN CORRECTION CTRGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0926 PUBLIC SERVICE COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0707 RACING COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0915 RADIOLOGIC TECHNOLOGISTS BOARDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0927 REAL ESTATE COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$6,502.29 $3,298.63 $153,379.463 230 000000 003 23$166,406.98 $160,420.24 $4,060,658.43127 1261470 000000 00127 126147$491,003.45 $513,644.20 $12,517,925.76266 2702960 000180 00266 271304$105,760.23 $98,638.43 $2,465,335.3752 53535 291030 0058 5565$3,583.34 $3,701.71 $106,680.742 120 000170 002 29$13,346.25 $12,054.60 $294,794.015 550 005550 0010 10100615 REGIONAL JAIL & CORRECTIONAL FGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,283,731.63 $1,268,309.96 $32,316,608.59911 8561,2562 1290110 00922 8571,269Page 14 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120907 REGISTERED NURSES BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0932 REHABILITATION SERVICESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0403 SCHOOLS FOR THE DEAF & BLINDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0431 SEC OF EDUCATION AND THE ARTSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0601 SEC OF MILITARY AFFAIRS AND PUGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES1600 SECRETARY OF STATEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2100 SENATEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$27,492.41 $25,118.75 $628,043.249 9100 005470 0014 1317$819,137.58 $823,295.92 $20,401,099.46552 5526210 00916370 00561 568658$341,662.80 $349,056.68 $8,372,368.92187 1842042 4737791170 00226 267328$73,627.59 $55,896.04 $1,708,091.9433 25370 1154170 0038 3055$43,356.44 $47,016.36 $1,095,368.6422 23250 000020 0022 2327$94,483.13 $92,405.56 $2,305,786.3649 53600 0075150 0056 5875$90,051.50 $88,440.69 $3,716,930.2645 461710 020010 0045 46174Page 15 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120486 SHEPHERD UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0905 SOCIAL WORK EXAMINERS BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0312 SOLID WASTE MANAGEMENT BOARDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0487 SOUTHERN WV COMM & TECH COL.GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,277,655.20 $1,278,524.80 $26,146,143.17457 443497703 6651,2391711310 001,177 1,1191,767$4,073.02 $4,458.55 $97,305.662 221 112560 005 89$21,858.80 $19,759.64 $486,116.3411 10110 004240 0015 1215$361,711.27 $333,941.32 $8,981,818.96192 19221124 3616821120 00218 2293910930 SPEECH LANGUAGE PATHOLOGY AUDIGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8391 ST MARY CORR COMPLEXGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0703 STATE BUDGET OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,777.50 $1,627.50 $43,290.001 110 001040 002 15$268,285.60 $289,239.90 $6,849,234.46215 2162600 000010 00215 216261$17,195.49 $20,022.07 $422,400.669 9100 000000 009 910Page 16 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120612 STATE POLICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2400 SUPREME COURTGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0702 TAX DIVISIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0304 TOURISM DIVISION WV DEVELOPMEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES1300 TREASURERS OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0618 VETERANS HOMEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0923 VETERINARY MEDICINE BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$2,026,096.32 $2,037,064.12 $51,974,800.891,030 1,0511,1043 441824520 001,051 1,0791,160$3,136,332.72 $3,071,516.12 $74,822,804.401,354 1,3561,4440 0047351290 001,401 1,3911,573$564,664.53 $561,307.58 $13,936,871.56424 4164860 0047180 00428 423504$81,144.46 $71,342.61 $1,961,996.6563 58660 000250 0063 6071$289,500.85 $288,642.80 $6,844,043.68132 1331411 112020250 22153 156169$43,372.51 $43,403.00 $1,042,758.4945 46510 012160 0047 4758$4,133.97 $3,789.60 $125,784.411 121 125160 007 310Page 17 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120316 WATER DEVELOPMENT AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2845 WELCH EMERGENCY HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0488 WEST LIBERTY UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0463 WEST VIRGINIA UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2926 WILLIAM R. SHARPE HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0323 WORKFORCE WEST VIRGINIAGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0708 WV ABCAGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$34,570.35 $31,497.90 $807,722.3015 14161 110000 0016 1517$389,936.42 $402,242.85 $9,822,119.80265 2723032 253732870 00304 306395$734,160.33 $747,579.76 $18,466,778.23326 3123530 001921586030 00518 470956$20,401,485.70 $20,360,092.13 $461,629,844.596,535 6,5077,184318 3393635,7196,09311,0970 0012,572 12,93918,644$610,496.14 $629,865.24 $14,668,065.54411 4324940 1138311020 00449 464597$623,845.32 $644,059.88 $15,322,404.88386 4124410 2280541520 00466 468595$107,467.33 $109,017.67 $2,886,225.5076 78880 004270 0080 8095Page 18 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120902 WV BD FUNERAL SERV EXAMINERSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0903 WV BD PROFESSIONAL SURVEYORSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0935 WV BOARD OF RESPIRATORY CAREGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0943 WV CENTER FOR NURSINGGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0420 WV COUNCIL FOR COMM & TECH COLGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0307 WV DEVELOPMENT OFFICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0805 WV DIV OF PUBLIC TRANSITGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$3,892.86 $3,707.49 $105,484.712 220 000080 002 210$3,458.34 $3,330.84 $99,865.382 220 000050 002 27$2,270.14 $2,220.14 $54,563.361 110 002160 003 27$7,710.24 $7,710.24 $186,245.763 330 000000 003 33$40,628.33 $34,751.29 $979,495.1211 11120 002220 0013 1314$186,736.72 $183,528.70 $4,527,307.6095 931081 0142120 00100 95121$16,117.59 $15,982.09 $393,994.139 990 000000 009 99Page 19 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20120613 WV DIV OF VETERANS AFFAIRSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0328 WV DIVISION OF ENERGYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0944 WV ECONOMIC DVLPMNT AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0439 WV EDUCATIONAL BROADCASTINGGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0507 WV HEALTH CARE AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8210 WV MILITARY AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0946 WV MUNICIPAL PENS OVERSIGHT BDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$230,600.33 $220,814.26 $5,787,523.77193 1872752 3112030 00197 190289$14,004.50 $15,000.00 $361,139.716 770 001110 007 88$22,669.51 $22,669.51 $553,788.2410 10100 000000 0010 1010$121,582.54 $136,551.79 $3,135,631.5474 79830 006470 0080 8390$98,460.57 $90,527.93 $2,397,233.0945 43480 002340 0047 4652$725,865.58 $676,476.47 $17,378,536.92400 3694672 232311520 00425 382522$8,217.00 $150,936.413300000033Page 20 of 21

12/31/2012 12/31/201101/01/2012 -12/31/20122836 WV NURSING HM ADM LICENSNG BDGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0709 WV OFFICE OF TAX APPEALSGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0438 WV PUBLIC RADIOGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0804 WV STATE RAIL AUTHORITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0490 WV STATE UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0464 WVU AT PARKERSBURGGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$3,875.50 $3,025.50 $59,252.001 111 015660 007 78$13,511.70 $13,853.84 $353,578.778 8120 000120 008 914$14,576.02 $12,961.37 $337,674.107 6911 10112220 0020 1822$27,653.64 $24,018.02 $664,116.6318 16180 0012100 0019 1828$707,308.38 $716,638.11 $17,316,233.83343 36939259 708887754110 00489 514891$534,118.21 $535,694.29 $11,577,676.45209 2132312 332442473950 00455 463629GRAND TOTAL GROSS PAY $75,737,815.10 $74,683,908.79 $1,818,998,217.99GRAND TOTAL STATE EMPLOYEES50,200 49,62771,343Page 21 of 21

TAB 5SALARIES>$80,000Excluding Higher EducationPages 1-13

SALARIESGREATERTHAN$80,000(Excluding Higher Education)NOTE: Salaries reflect actual payroll prior toany adjustments and/or redeposits. Salary andtitle information as provided by the StateBudget Office’s Position InformationManagement System (PIMS) data as ofDecember 20, 2012.

SALARIES GREATER THAN 80,000 (EXCLUDING HIGHER ED)AGENCY SALARY NAME TITLEADJUTANT GENERALAGRICULTURE DEPARTMENT OFATTORNEY GENERAL$125,000.00 HOYER, JAMES A ADJUTANT GENERAL$85,368.00 BARNETTE, SCOTT ED MA ADMIN/OP MGR 4$82,464.00 BURCH, MELVIN L MA ADMIN/OP MGR 4$82,464.00 DILLON, RICHARD L MA ADMIN/OP MGR 4$82,464.00 YOUNG, JOHNNIE LEE MA ADMIN/OP MGR 4$95,000.00 DOUGLASS, GUS RUBE AGR COMMISSIONER$80,500.00 FISHER, JANET LYNN DEPUTY COMMISSIONER$116,672.16 TAYLOR, SILAS B SR DEP AG$115,736.16 STUART, DAVID SR DEP AG$115,632.72 TALBOTT, KELLI D SR DEP ATTY GEN$113,986.80 MILES, JILL L DEPUTY AG$106,378.56 SCHULTZ, KATHERINE A SR DEP ASST$106,372.56 WARFIELD, DAWN E DEP ASST AG$106,072.32 VAUGHAN, CHARLENE DEP ASST AG$103,564.56 CLAY, JEROME K CONTROLLER-CFO$100,292.16 HAMILTON, DEBRA (D.L. DEPUTY ATT GEN$100,000.08 HALLINAN, JACQUELINE ADMIN DIRECTOR$100,000.08 ADKINS, SCOTT ANTHO AAG$100,000.08 DOWNEY, MARY MARG AAG$100,000.08 CASEY, JAMES MICHAE ATTORNEY$99,708.72 DAVIS, DOUGLAS L ASST AG$99,668.40 SHERIDAN, PAUL R SEN ASST AG$95,035.92 SKINNER, GREGORY G ASST AG$95,000.00 MCGRAW, DARRELL V J ATTORNEY GENERAL$92,772.48 GOOGEL, NORMAN A SENIOR AAG$92,413.44 THORNTON, KAREN O AAG$91,532.64 CAMPBELL, BENNY A SR ASST AG$90,253.20 HEDGES, D CHRISTOPH SENIOR AAG$88,856.40 WASHINGTON, DARLEN SR AAG$88,600.32 KOERBER, BARRY L ASST AG$87,500.08 CONNOLLY, HEATHER AAGPage 1 of 13

AGENCY SALARY NAME TITLEAUDITORS OFFICEBUREAU OF SENIOR SERVICESDEPT OF ADMINISTRATION$87,108.24 BURRELL, DOREN SR ASST AG$85,170.24 EATES, ANTHONY D. II AAG$85,000.08 JONES, WILLIAM P AST AG$84,572.16 AMBROSE, KELLY (L SR ASST AG$83,712.24 DALPORTO, JOHN S SR AAG$83,692.32 JONES, KIMBERLY L AAG$82,264.08 COMPTON, STEVE ASST AG$81,200.16 VALENTINO, WILLIAM R AAG$81,200.16 GOLDBERG, ROBERT D AAG$81,200.16 EVERS, GREGORY W. AAG$81,200.16 RODD, THOMAS D AAG$112,338.00 HOPKINS, LISA A SRDEPCOMM/GENCOUNS$95,000.00 GAINER, GLEN B III WV STATE AUDITOR$93,000.00 PARSONS, MACK E SENIOR DEP STATE AUD$91,500.00 STICKEL, STUART T DEPUTY STATE AUDITOR$89,874.00 CHILDERS, RICHARD TO DEP SA FIN SVS$89,790.00 WHITE, PAUL DIR OF APP DEVELOPMT$87,234.00 WILLIAMS, DAVID H CIO$82,080.00 BUTLER, TIMOTHY C DIR PRGRM OVERSITE$80,586.00 FAUVER, LOU ANN SR PROGRAMMER ANALY$80,208.00 HESS, TERRY L SR SERV OFCR DIR$183,000.00 HOH, WILLIAM PHYSICIAN DIR$144,200.00 CHEATHAM, TED M DIR PEIA$136,572.00 MANDEL, HARRY W ACTUARY$132,924.00 GIVEN, GALE AGENCY DIRECTOR$105,144.00 TINCHER, DAVID DIR PURCHASING DIVSN$99,984.00 FLECK, JEFFREY E EXECUTIVE DIRECTOR$99,210.00 JOSEPH, FELICE B PHARMACY DIRECTOR$95,000.00 TAYLOR, ROSCOE A CABINET SECRETARY$88,860.00 MILLER, TERASA L DEPUTY DIRECTOR$88,836.00 HUFFMAN, BERNARD GENERAL COUNSEL$88,754.12 LAWRENCE, CHARLES SLSGDIR$87,528.00 BEANE, JOHN J INFO SYS MGR II$86,712.00 WOOD, KEITH A DIR AVIATIONPage 2 of 13

AGENCY SALARY NAME TITLEDEPT OF HEALTH AND HUMAN RESOURCES$84,744.00 LEWIS, GLORIA ADM SERV MGR IV$83,820.00 PICKENS, RICHARD J INFO SYS MGR III$83,456.00 PERDUE, ROBIN B DIR PUB EMP GRIEV BD$82,800.00 THOMAS, LESTER INFO SYS MGR III$82,008.00 GREENE, J DARDEN CHF FIN OFCR$81,828.00 LARRABEE, JOYCE D INFO SYS MGR III$81,652.00 KIRK, THERESA EX DIR ETHICS COMMIS$80,064.00 PRATT, BRIAN J INFO SYS MGR IV$228,804.00 PARIKSHAK, NARENDR PHYSICIAN SPEC$228,804.00 MIGLANI, JASDEEP S PHYSICIAN SPEC$228,804.00 MILLER, BOBBY A III PHYSICIAN SPEC$228,804.00 NADEEM, SHAH M PHYSICIAN SPEC$228,800.00 MASILAMANI, SANJAY S PHYSICIAN SPEC$195,036.00 MASOOD, SHAHID PHYSICIAN DIR$190,008.00 SWINKER, MARIAN L H&HR EXEC$181,464.00 LATIF, JAWAID PHYSICIAN SPEC$176,200.00 PARIKH, MANISH K PHYSICIAN SPEC$175,008.00 JANUSZKIEWICZ, SAMU PHYSICIAN SPEC$175,008.00 FRAZER, TERESA F PHYSICIAN DIR$175,008.00 DAVENPORT, LANA JEA PHYSICIAN SPEC$168,900.00 DIAZ, ANTONIO R PHYSICIAN SPEC$160,008.00 VENUTI, SUSAN E PHYSICIAN SPEC$153,108.00 MOCK, ALLEN R PHYSICIAN SPEC$151,692.00 KAPLAN, JAMES A PHYSICIAN DIR$151,032.00 ROUSH, JASON M ST DENT DIR$144,144.00 HAIKAL, NABILA PHYSICIAN DIR$128,820.00 BIXLER, DANAE PHYSICIAN DIR$128,688.00 SABET, ZIA PHYSICIAN SPEC$127,332.00 DEL ROSARIO, MARIA C PHYSICIAN SPEC$124,800.00 EDELSTEIN, BARRY A PSYCHOLOGIST 2$122,556.00 MAHMOUD, HAMADA E PHYSICIAN SPEC$116,208.00 JONES, VICTORIA L ADM ACUTE CARE HOS.$116,208.00 HADDIX, D PARKER ADM ACUTE CARE HOS.$115,008.00 ESHEL, AMIR I PHYSICIAN$114,408.00 TUBBS, MELISSA Z PHARMACIST I$114,168.00 ABDULLA, ESSA PHYSICIAN$112,320.00 SULTAN, JULITO PHYSICIANPage 3 of 13

AGENCY SALARY NAME TITLEEDUCATION DEPARTMENT OF$110,000.00 MILLS, MICHAEL R PHYSICIAN DIR$108,504.00 GARRETT, WALTER J ADM ACUTE CARE HOS.$101,923.92 DEVLIN, KENNETH J PHYSICIAN SPEC$99,252.00 AUVIL, NATALA S NURSE III$98,400.00 FUCILLO, ROCCO S CABINET SECRETARY$96,864.00 SHAPPEK, LANA JANE NURSE III$95,412.00 PERRY, SUSAN S DEPUTY SECRETARY$94,548.00 KEEFOVER, ROBERT W PHYSICIAN DIR$93,900.00 ATKINS, NANCY H&HR EXEC$91,582.92 JORDAN, MARY M. DEPUTY SECRETARY$90,444.00 KEEFER, WARREN D II DEPUTY SECRETARY$90,000.00 TAYLOR, JENNIFER N GENERAL COUNSEL$88,800.00 NAMSUPAK, JAMES PHYSICIAN$88,392.00 VARCHETTO, AUGUSTIN DENTIST II$88,392.00 SMITH, CHARLES L DENTIST II$87,840.00 PATTERSON, AVA J PHARMACIST II$86,250.00 BOOKER, ANGELA D HOSPITAL ADM 1$86,208.00 FREEMAN, SUSAN A PHARMACIST I$85,992.00 COMER, TRACY ANN PHARMACIST I$84,240.00 KRANER, JAMES C TOXICOLOGIST CHF$84,204.00 JACOBS, GARRETT M H&HR EXEC$83,832.00 SUDBECK, DAVID G OMBUDSMAN/CT MONITO$83,508.00 CURTIS, CHRISTINA H H&HR EXEC$83,078.52 GAZIANO, DOMINIC J PHYSICIAN SPEC$82,764.00 BUCKNER, TARA L H&HR OFC DIR III$82,398.00 KING, PEGGY A PHARMACY DIRECTOR$81,024.00 BUSH, JEFFREY L ADM SERV MGR IV$165,000.00 PHARES, JAMES B SUPERINTENDENT$130,000.00 HEINLEIN, CHARLES DEPUTY SUPERINTENDE$125,000.00 HULL, ROBERT E ASSOC SUPT$120,000.00 PENIX, GUS E DIRECTOR$115,068.00 COURTS, AMELIA ASST SUPERINTENDENT$115,068.00 D'ANTONI, KATHY JO ASST SUPT$115,068.00 PANETTA, JOSEPH ASST SUPT$110,184.00 MANCHIN, MARK A EXEC DIR$104,330.00 HARLESS, TERRY A DIV LEADER/CFO$104,330.00 WILLIAMSON, CARLA DIV LEADERPage 4 of 13

AGENCY SALARY NAME TITLE$104,330.00 WILLIAMS, BRENDA L DIV LEADER$104,000.00 DAVIS, DONNA DEPUTY DIR$103,918.59 ABSTON, PAMELA A PRINCIPAL$103,078.23 GUY, LYN G PRINCIPAL$99,568.00 DESKINS, HEATHER GENERAL COUNSEL$98,568.00 WARSING, FRANCES F SUPT FOR IEP$97,222.00 HOSKINS, LISA PRINCIPAL$96,634.27 HARMAN, ROWENA PRINCIPAL$95,371.00 BURKLE, JUDITH M PRINCIPAL$95,005.78 VEITH, PHYLLIS ANN PRINCIPAL$94,568.00 GRIMES, RONALD EXEC ASST TO ASST SU$94,568.00 JORDAN, BETTY J EXEC ASST$89,568.00 VARNER, DEBRAH EXEC DIR$89,568.00 WILLARD, AMY B EXEC DIR$89,568.00 PATTON, MARSHALL EXEC DIR$89,568.00 PURKEY, MELANIE D EXEC DIR$89,568.00 SHEW, BENJAMIN II EXEC DIR$89,568.00 HOMBERG, PATRICIA EXEC DIR$89,568.00 HEDRICK, LISA D EXEC DIR$89,568.00 GREEN, JACOB EXEC DIR$89,568.00 GOFF, RICHARD EXEC DIR$89,568.00 DUNCAN, DARRELL D. EXEC DIR$89,568.00 D'BROT, JUAN MANUEL I EXEC DIR$89,568.00 COULSON, EARL E EXEC DIR$89,568.00 CORDEIRO, LIZA M EXEC DIR$89,568.00 BURGE-TETRICK, DONN EXEC DIR$89,568.00 BURDETTE, KEITH EXEC DIR$89,568.00 BLATT, MICHELE L EXEC DIR$89,568.00 BURCH, WILLIAM CLAYT EXEC DIR$89,568.00 PICKENS, MICHAEL E EXEC DIR$88,860.00 STEWART, GARRY R DIR OF FINANCE$88,461.08 WHETZEL, RONALD V PRINCIPAL$87,762.44 CURRY, GREGORY H PRINCIPAL$87,062.00 GOODMAN, SHERRI D ATTORNEY$85,828.00 ALBIN, MARY SSIS$85,828.00 YOUELL, LISA A SSIS$85,828.00 HEINLEIN, GLENNA SSIS$85,675.86 KITTLE, ROBERT M PRINCIPALPage 5 of 13

AGENCY SALARY NAME TITLE$85,000.00 RAINES, MICHAEL SCOT DIR-ARCH SVCSR$84,359.90 BUCKLAND, ROBERT PRINCIPAL$83,368.00 MAYNUS, LOUJEANIA L COORD LEAD$83,368.00 HULL, RACHEL J COORD LEAD$83,268.00 KIMBLER, DEBRA ASST DIR$83,268.00 MILLER, JOHN PAUL ASST DIR$83,268.00 CRAWFORD, ROBERT ASST DIR$83,268.00 CIPOLETTI, D BETH ASST DIR$83,268.00 MCQUAIN, SANDRA ASST DIR$83,268.00 CHAPMAN, DON ASST DIR$83,268.00 GILLMAN, RICHARD III ASST DIR$83,268.00 BROWNING, GHASKI ASST DIR$83,268.00 KIRK, RANDALL L ASST DIR$83,268.00 HIXSON, NATHANIEL K ASST. DIRECTOR$83,268.00 KELLY, BARRY WAYNE ASST DIR$83,268.00 BUTLER, REBECCA A ASST. DIR$83,268.00 HAGERMAN, ROBERT V ASST DIR$83,268.00 HUGHES, JASON ASST DIR$83,268.00 BURKE, MARTHA K ASST DIR$83,268.00 BEANE, MONICA ASST DIR$83,268.00 CHAMBERS, CHRISTINA ASST DIR$83,268.00 WHITE, SONYA JANE ASST DIR$83,268.00 WOOD, MOLLIE B ASST DIR$83,268.00 BAILES, MARSHA COLLI ASSISTANT DIRECTOR$83,268.00 UY, PHILLIP A ASST DIR$82,868.00 RHUDY, VAUGHN G COORD$82,503.40 CARR, CHARLES ASSISTANT PRINCIPAL$81,868.00 BRADY, BARBARA B COORDINATOR$81,268.00 MONTEROSSO, ANNE M COORD$81,268.00 CATRON, DEBRA LOUIS COORD$81,268.00 BECKELHIMER, STEVE COORD$81,268.00 WALKER, CATHY D COORD$81,268.00 BAKER, VICKIE NAEP COORDINATOR$81,268.00 BAKER, LYNN H COORD$81,268.00 LANDIN, DONNA COORD$81,268.00 EPPERLY, TERESA E. COORD$80,268.00 BECK, SUSAN COORD$80,268.00 SAPPINGTON, TERRI AN COORDPage 6 of 13

AGENCY SALARY NAME TITLEENERGY DIVISION OFENGINEERS BOARD OF PROFESSIONALENVIRONMENTAL PROTECTIONFINANCIAL INSTITUTIONS DIVISION OFGOVERNORS OFFICEHEALTH CARE AUTHORITYHIGHWAYS DIVISION OF$81,900.00 HERHOLDT, JOHN F EXECUTIVE DIRECTOR$100,917.00 ROSIER-TABOR, LESLE EXECUTIVE DIRECTOR$95,000.00 HUFFMAN, RANDY C CABINET SECRETARY$89,040.00 MCCLUNG, LISA A DEPUTY SECRETARY$85,776.00 BENEDICT, JOHN A ENV RESRC PRG ADM$85,776.00 ELLISON, KENNETH W ENV RESRC PRG ADM$83,652.00 CLARKE, THOMAS L ENV RESRC PRG ADM$81,204.00 COBERLY, ERIC J ENGINEER CHIEF$80,616.00 FORREN, JERRY A INFO SYS MGR IV$80,004.00 MANDIROLA, SCOTT G ENV RESRC PRG ADM$90,120.00 LAMONT, ROBERT J ATTORNEY 3$150,000.00 TOMBLIN, EARL RAY GOVERNOR$116,200.00 ALSOP, JAMES ROBERT CHIEF OF STAFF$96,200.00 MARKHAM, PETER G GENERAL COUNSEL$95,004.00 GOODWIN, AMY SHULE DIR. COMMUNICATIONS$81,648.00 PIZATELLA, JASON C LEGISLATIVE DIRECTOR$125,000.00 WEIKLE, PHILIP H&HR OFC DIR II$95,346.00 KAPINOS, MARIANNE K GENERAL COUNSEL$90,756.00 MILAM, SALLIE H HIPPA CHIEF PRIV OFC$86,880.00 MOORE, KATHY ANN ITPMGR3$119,999.88 MATTOX, PAUL A JR DOH COMMISSIONER$99,588.00 SIKORA, DANIEL W HIGHWAY ENGINEER SE$98,136.00 BRALEY, J WILSON HIGHWAY ENGINEER SE$97,092.00 SMITH, RONALD G HIGHWAY ENGINEER CHI$95,304.00 MULLENS, HOWARD LE ASSISTANT COMMISSION$94,020.00 ALLEN, DARRELL WILLI HIGHWAY ENGINEER CHI$94,020.00 MURPHY, MARVIN G STATE HIGHWAY ENGINE$93,708.00 BERGSTROM, HARRY L DEPUTY SECRETARYPage 7 of 13

AGENCY SALARY NAME TITLE$93,708.00 CHAPMAN, KEITH E DEPUTY SECRETARY$92,712.00 HALKIAS, ANTHONY G DIRECTOR LEGAL DIVIS$92,628.00 CLAYTON, GARY KIRK HIGHWAY ENGINEER SE$92,544.00 PHILLIPS, GREGORY HIGHWAY DISTRICT ENG$91,776.00 THORNE, JUSTIN LEE HIGHWAY DISTRICT ENG$91,452.00 CRAMER, CINDY L HIGHWAY ENGINEER SE$91,020.00 COLE, STEVEN BLAINE HIGHWAY ENGINEER CHI$90,528.00 SMITH, RONALD C JR HIGHWAY ENGINEER$90,444.00 MANER, DAVID L HIGHWAY ENGINEER$89,016.00 WHITE, W RICHARD HIGHWAY ENGINEER$87,732.00 SCITES, RAYMOND J II HIGHWAY ENGINEER$87,300.00 BAILEY, GREGORY L HIGHWAY ENGINEER SE$87,156.00 TUCKWILLER, EUGENE HIGHWAY ENGINEER$86,796.00 AHMAD, DIRAR M HIGHWAY ENGINEER$86,532.00 ROTEN, JAMES EMORY HIGHWAY DISTRICT ENG$86,256.00 MORAN, MICHAEL RAY HIGHWAY DISTRICT ENG$86,136.00 WOLFORD, CHARLES W HIGHWAY ENGINEER$85,644.00 MCBRAYER, JOHN RAY HIGHWAY DISTRICT ENG$84,732.00 HOOTON, RONALD D HIGHWAY DISTRICT ENG$84,372.00 CLAYTON, J DARBY HIGHWAY ENGINEER$84,144.00 WATSON, ROBERT C HIGHWAY ENGINEER$83,868.00 EPPERLY, MICHAEL DA HIGHWAY ENGINEER$83,820.00 WRISTON, JIMMY D HIGHWAY ENGINEER SE$83,520.00 KIRK, DOUGLAS W HIGHWAY ENGINEER$83,424.00 BODNAR, DAVID PAUL HIGHWAY ENGINEER$83,208.00 STOVER, JAMES L HIGHWAY ENGINEER ASS$83,208.00 BAILEY, TERRANCE HA HIGHWAY ENGINEER$83,184.00 WILLIAMS, DONALD HIGHWAY ENGINEER$83,184.00 WILLIAMS, JEFFREY PA HIGHWAY ENGINEER$82,296.00 SLOAN, JAMES ROBERT HIGHWAY ENGINEER$82,164.00 RUMBAUGH, STEPHEN HIGHWAY ENGINEER SE$81,888.00 HALL, KIP R HIGHWAY ENGINEER$81,828.00 PIFER, JEFFREY HIGHWAY ENGINEER$81,720.00 LATIF, ISMAIL S HIGHWAY ENGINEER$81,312.00 PENNINGTON, ROBERT HIGHWAY ENGINEER CHI$81,216.00 KIRK, TIMOTHY SHANE HIGHWAY ENGINEER$81,180.00 GRALEY, GARY W HIGHWAY ENGINEER$81,000.00 CRAMER, DAVID E HIGHWAY ENGINEERPage 8 of 13

AGENCY SALARY NAME TITLEINSURANCE COMMISSIONLICENSED PRACTICAL NURSES BOARD OFLOTTERY COMMISSIONMEDICINE WV BD OFMINERS HEALTH SAFETY & TRAINING$80,940.00 WOOD, WILLIAM L HIGHWAY ENGINEER$80,772.00 STOLLINGS, WILLIE KYL HIGHWAY ENGINEER SE$80,736.00 KENNEY, BRUCE E III HIGHWAY ENGINEER$80,712.00 BLOSSER, ROBERT L JR HIGHWAY ENGINEER$80,520.00 CAROVILLANO, ANTHON HIGHWAY ENGINEER$80,484.00 LEWIS, CHARLES R II HIGHWAY ENGINEER$80,364.00 WARNER, RICHARD L HIGHWAY ENGINEER$80,196.00 MEDVICK, THOMAS HIGHWAY ENGINEER$199,560.00 BECKER, JAMES BERNA PHYSICIAN DIR$104,500.00 HEDRICK, RITA F BOARD/COMM MEMBER$104,500.00 GRAY, JAMES D BOARD/COMM MEMBER$104,500.00 STEVENS, WILLIAM BOARD/COMM MEMBER$101,220.00 KISS, MELINDA A ASST INS COMM, FIN$92,500.00 RILEY, MICHAEL D AGENCY DIRECTOR$92,136.00 DRESCHER, ALAN M DEP CHF ADM LAW JDGE$87,876.00 GILLESPIE, TONYA CHIL ASST INS COMM, REGUL$86,448.00 ROUSH, REBECCA CHF ADM LAW JUDGE$86,208.00 MURPHY, TIMOTHY R ATTORNEY SUPV$85,212.00 HASLEBACHER, HENRY DEP CHF ADM LAW JDGE$81,036.00 HILL, MARTHA ADM LAW JUDGE II$80,976.00 PAULEY, ANDREW R GENERAL COUNSEL$80,736.00 HALKIAS, KRISTIN P DEP CHF ADM LAW JDGE$80,628.00 CRYNOCK, RICHARD ATTORNEY SUPV$109,879.13 ANDERSON, LANETTE L EXECUTIVE DIRECTOR$92,500.00 MUSGRAVE, JOHN C AGENCY DIRECTOR$84,144.00 TONEY, JAMES M LOTTERY DEP DIR$82,248.00 ROSE, MARION A LOTTERY DEP DIR$93,854.50 KNITTLE, ROBERT C H&HR OFC DIR I$88,644.00 PHILLIPS, CECIL A AGENCY DIRECTOR$83,832.00 WHITE, ERNEST E ENV RESRC PRG ADM$81,084.00 HIEB, MONTE ENGINEERPage 9 of 13

AGENCY SALARY NAME TITLEPHARMACY BOARD OFPUBLIC SERVICE COMMISSIONRACING COMMISSIONREGISTERED NURSES BOARD OFREHABILITATION SERVICES$90,000.00 POTTERS, DAVID EARL EXECUTIVE DIR$104,931.00 ELLIS, DAVID J DIR QUAL ASSUR$101,448.00 HITT, RICHARD E GENERAL COUNSEL$94,236.00 MARLAND, MELISSA CHF ADM LAW JUDGE$93,924.00 MELTON, EARL E ENGINEER CHIEF$90,000.00 ALBERT, MICHAEL A PSC CHAIRMAN$89,076.00 SHORT, CARYN C WATS DIR LEGAL DIVISION$85,740.00 DAVIS, DIANE ANITA PUB UTIL DEP DIR$85,656.00 FLETCHER, MICHAEL L PUB UTIL DEP DIR$85,000.00 MCKINNEY, JON W PSC COMMISSIONER$85,000.00 MILLER, MICHAEL A UTILITIES ANALYST 5$85,000.00 PALMER, RYAN B PSC COMMISSIONER$84,744.00 KOVARIK, DAVID M PUB UTIL DIR$84,354.00 HARRIS, BYRON L PUB UTIL DIR$82,908.00 SWANN, AMY L PUB UTIL DIR$80,616.00 SMALL, SUSAN P DIR CUSTOMER SERVICE$80,616.00 BIRD, JERRY C DIRECTOR GOVT RELATN$80,160.00 RANSON, CHERYL PUB UTIL DIR$87,720.00 DANIEL, ELIZABETH D VETERINARIAN$83,200.00 AMORES, CONSTANTIN EXECUTIVE DIRECTOR$82,899.29 DAY, JON M VETERINARIAN$81,200.00 CARRAHER, LARRY F PRG ANAL IV$133,008.00 RHODES, LAURA SKIDM EXEC DIRECTOR$102,486.00 FAUCETT-CARTER, ALIC GEN COUNSL/DIR DISCP$95,900.00 LEWIS, ROBIN A ASSOC DIRECTOR$151,800.00 OSBORNE, CYNTHIA PHYSICIAN SPEC$151,800.00 FRANYUTTI, FULVIO PHYSICIAN SPEC$151,800.00 CLARK, HOLLY HOBACK PHYSICIAN SPEC$149,208.00 LATEEF, ATIYA MALIK PHYSICIAN SPEC$147,408.00 EGNOR, JAMES K II PHYSICIAN SPEC$128,028.00 GOMEZ, A RAFAEL PHYSICIAN SPECPage 10 of 13

AGENCY SALARY NAME TITLESCHOOLS FOR THE DEAF & THE BLINDSEC OF HEALTH AND HUMAN SERVICESSEC OF MILITARY AFFAIRS AND PUBLIC SAFETYSEC OF REVENUESECRETARY OF COMMERCESECRETARY OF STATESTATE BUDGET OFFICESTATE POLICETAX DIVISIONTREASURERS OFFICE$120,000.00 BOYER, KATHERINE LY SUPERINTENDENT$100,600.08 SHANK, PATSY K EX DIR-FIN & OPERS$93,766.08 CRUTCHFIELD, MARGA SPECIAL ASST-SUPT$89,415.36 CORBIN, JOSEPH D PRINCIPAL$85,477.20 BEHRENS, ANN M TCHR/COORD MSP$84,672.96 HAINES, ROBERT R TEACHER/AD/PE FAC CO$83,942.16 CONRAD, RUSSELL E DIR SPEC ED$81,407.04 SEE, DONNA B COORD LIB SERVICES$187,200.00 RAMSEY, WILLIAM D PHYSICIAN DIR$95,000.00 THORNTON, JOSEPH C CABINET SECRETARY$85,200.00 KIRK, THOMAS L ADM SERV MGR IV$83,731.20 MORRIS, M CHRISTINE DEPUTY SECRETARY$95,000.00 LORENSEN, CHARLES O CABINET SECRETARY$85,920.00 MUCHOW, MARK DEPUTY SECRETARY$80,004.00 MATKOVICH, MARK W GENERAL COUNSEL$95,000.00 BURDETTE, JOSEPH KEI CABINET SECRETARY$95,000.00 TENNANT, NATALIE E SEC OF STATE$83,200.00 SUMMITT, ELIZABETH A CHIEF COUNSEL$98,616.00 MCKOWN, PAUL M DIR STATE BUDGET OFF$85,000.00 SMITHERS, CARL R. JR SUPERINTENDENT ST PL$92,500.00 GRIFFITH, CRAIG A AGENCY COMMISSIONER$84,816.00 MORTON, MARK GENERAL COUNSEL$111,204.00 STOUT, DIANA L GENERAL COUNSELPage 11 of 13

AGENCY SALARY NAME TITLEVETERAN'S AFFAIRSWATER DEVELOPMENT AUTHORITYWV CENTER FOR NURSINGWV COUNCIL FOR COMMUNITY & TECHNICAL COLLEGE EDWV DEPARTMENT OF EDUCATION & THE ARTSWV DEVELOPMENT OFFICEWV ECONOMIC DEVELOPMENT AUTHORITY$104,928.00 ELLIS, DANNY L ASST STATE TREASURER$95,000.00 PERDUE, JOHNNY D STATE TREASURER$93,552.00 HUGHES, KARA K EXECUTIVE DIRECTOR$92,508.00 SHANHOLTZER, KARL II CHIEF FINANCE OFFICE$90,000.00 ELLISON, MATTHEW DEPUTY TREASURER$90,000.00 PRICE, MISTY L DEPUTY TREASURER$90,000.00 THOMAS, FREDRIC W J DEPUTY TREASURER$85,008.00 SMITH, TAZUER DEPUTY TREASURER$85,008.00 JOYNES, GINA M DEPUTY TREASURER$84,864.00 ATKINSON, CAROLYN DEPUTY TREASURER$129,956.00 CRICKARD, KEVIN BREN ADMINISTRATOR$107,936.00 SPRADLING, EMILY M FIN REPORT SPEC I$92,000.00 MILLER, SHEILA ANN CHF FIN OFCR$83,600.00 JARRETT, CHRIS E. AGENCY DIRECTOR$86,603.50 NAPIER, DUANE F EXEC DIRECTOR$162,500.00 SKIDMORE, JAMES L CHAN/COMM & TECH COL$125,000.00 MORRIS, CHARLES GRE VICE CHANCELLOR$117,125.00 HUNT, PATRICIA W CHIEF ADMIN OFFICER$87,400.00 BLIZZARD, MARY DIR-FINANCIAL AID$98,700.00 BILLHEIMER, DIXIE ADM SERV MGR IV$95,000.00 GOODWIN, KAY CABINET SECRETARY$95,136.00 JULIAN, MARK R DIR BUS/INDUST DEV$88,700.00 THOMPSON, MARY JO DIR COMMUN DEV$83,292.00 PHILLIPS, ROLLAND ECONOMIC DEV REP SR$82,788.00 SPENCE, STEPHEN DIR INTERNATIONL DEV$80,328.00 MALLETT, JOHN R ECONOMIC DEV REP SR$103,692.00 WARNER, DAVID A DIR ECONOM DEV AUTHPage 12 of 13

AGENCY SALARY NAME TITLEWV MUNICIPAL PENSION OVERSIGHT BD$91,200.00 TAYLOR, BLAIR M EXEC DIRECTORPage 13 of 13

TAB 6HIGHEREDUCATIONSALARIES>$80,000Pages 1-44

HIGHEREDUCATIONSALARIESGREATERTHAN$80,000NOTE: Salaries reflect actual payroll prior toany adjustments and/or redeposits. Salary andtitle information as provided by the StateBudget Office’s Position InformationManagement System (PIMS) data as ofDecember 20, 2012.

HIGHER EDUCATION SALARIES GREATER THAN 80,000AGENCY SALARY NAME TITLEBLUE RIDGE C & T COLLEGE$150,394.00 CHECKOVICH, PETER G PRESIDENT$130,862.00 SHIPWAY, ANN M. PROF/VP-WORKFORCE E$125,627.00 PRICE, ANN R ASSC PROF/PROJ ACC$114,007.00 PERRY, GEORGE E. ASC PROF/VP INSTRU$109,448.00 SEE, LESLIE C AST PROF/VP-ENROLLMT$106,910.10 MILLER, RANDALL C ASSOC PROF/VP/BUSNS$97,201.00 UNGER, BILLIE A PROF/DN DIV OF ARTS$92,700.00 LINEBERG, KIMBERLY I LECTURER/CFO$85,867.00 BYERS, MICHAEL W ASSOC DIR OF ITBLUEFIELD STATE COLLEGE$160,000.00 KROTSENG, MARSHA V PRESIDENTBRIDGEMONT COMMUNITY & TECHNICAL COLLEGE$120,000.00 JONES, LEWIS PROVOST/VPAA$106,440.00 JOHNSON, SHELIA VP-FINANCE ADM$98,904.00 CARDWELL, JOHN C VP ST AF & ENROLL MG$96,144.00 WILLIAMS WOOTEN, FE EXEC DIR-TITLE III/A$90,864.00 COOK, THOMAS C MGR-ADM COMPUTING$83,436.00 SPENCER, JOHN R JR ASSOC DIR-COMP SRVCS$134,400.00 HARRIS, BEVERLY J PRESIDENT$103,000.00 MALLORY, KRISTIN L VICE PRESIDENT ACADE$87,555.56 NUCKOLS, JACK W INT ADVMT&PRINT CHR$86,444.44 WAYTOWICH, EARL PROFESSOR/CHAIR$81,532.07 ISAACS, THOMAS EDWA PROFESSOR/CHAIR$81,418.38 MINNICH, THOMAS G INTERIM CHIEF INFORM$80,421.90 EARNEST, MADISON RO VP-WRKFORCE&ECON DECONCORD UNIVERSITY$195,000.00 ALOIA, GREGORY F PRESIDENT$103,691.00 BOGGESS, KENDRA S INTERIM VP/ACAD DEAN$101,256.00 TOWERS, GEORGE W ASSOC DN/PROF GEOGR$101,102.00 BECKER, CHARLES P VP OF BUS/FIN$95,000.00 KHANLARIAN, CYNTHIA PROF-ACCOUNTING$90,245.00 O'BRIEN, WILLIAM A COORD/CENTER-STUDYPage 1 of 44

AGENCY SALARY NAME TITLEEASTERN WV COMMUNITY & TECHNICAL COLLEGE$88,000.00 ELLIOTT, CHARLES A CHIEF TECH OFFICER$87,550.00 BESENYEI, ALICIA SUKA INT VP-ADVANCEMENT$85,490.00 FLANIGAN, MARJIE VP STU AFFRS&DEAN$85,000.00 DILLON, RICHARD VP ADMIN/ASSOC DNSD$85,000.00 POKHAREL, MOHAN P ASST PROF/MANAGEMEN$82,247.00 LIPTAK, KATHRYN L PROF ED/COORD NCATE$81,894.00 BARNES, CHERYL A PROF ED/ACTING CHAIR$81,395.00 DRUGGISH, RICHARD S PROF/DIR TEACH/COORD$132,500.00 TERRELL, CHARLES D PRESIDENT$80,763.79 EAGLE, ROBERT G JR DEAN-ACAD&STU SERVSFAIRMONT STATE UNIVERSITY$210,000.00 ROSE, MARIA C PRESIDENT$135,000.00 LAVORATA, CHRISTINA PROVOST$131,760.00 PORTO, ENRICO VP ADMIN & FISCAL AF$130,008.00 WIDNEY, EVELYN KAY VP STUDENT SERVICES$120,816.00 TAMM, DAVID A VP & CIO$120,048.00 HARVEY, RICHARD C DEAN/PROFESSOR$115,008.00 FIDURA, FREDERICK G INT VP INST ADVCMNT$112,896.00 GILBERTI, ANTHONY F DEAN/PROFESSOR$111,072.00 DEMPSEY, VAN O III DEAN/PROFESSOR$110,808.00 PATTERSON, ANNE L PROFESSOR$110,016.00 KIRBY, JACK R ASSOCIATE PROVOST$106,440.00 SHIELDS, DEANNA J DEAN/PROFESSOR$100,920.00 BONI, MARY S PROFESSOR$96,768.00 LACH, PETER DEAN/PROFESSOR$94,872.00 CURRY, CYNTHIA S ASST VP HR/CMPS COMM$94,272.00 HINTON, GREGORY T PROFESSOR, SR LEVEL$94,230.00 KHALIL, MOHAMAD A PROF SR LEVEL$93,672.00 RAISOVICH, ANDY III DIR OF ADMIN SYSTEMS$91,896.00 BLANKENSHIP, JOSEPH ASSOC PROFESSOR$90,552.00 HUTCHINS, THELMA J ASSOC LIB/DIR LIB SV$90,456.00 OXLEY, TIMOTHY R ASSOC DEAN$89,376.00 TENNANT, R NEIL SR APPLICATION SPEC$87,570.00 GIORCELLI, REBECCA J ASSOC PROFESSOR$86,448.00 MAGRO, ALBERT M PROFESSOR SENIOR LEV$85,704.00 CASSELL, MACGORINE PROFESSORPage 2 of 44

AGENCY SALARY NAME TITLE$85,014.00 ADKINS, GREGORY W ASSISTANT PROFESSOR$85,014.00 KREMER, JOSEPH W ASST PROFESSOR$85,008.00 JACKSON, CLIFTON A DIR-NETWK SEC SERV$85,008.00 TUCKER, RAYMOND TH ASST VP FAC/CAP$85,008.00 ELLIOTT, JAMES L ATHLETIC DIRECTOR$84,840.00 BRANTMAYER, EVIE G REGISTRAR$84,648.00 WHITE, CRAIG C PROF SR LEVEL$84,408.00 MOROOSE, DONALD PROFESSOR$83,520.00 ENGEBRETSON, TERES ASSOCIATE PROFESSOR$80,664.00 MCCLURE, NANCY C DIR OF CAPERTON CNTR$80,088.00 SURENDRAN, SUNIL PROFESSOR$80,016.00 CALHOUN, JERROD F HD MEN BSKTBL COACH$80,016.00 FLETCHER, CAROLYN S DIR OF ACCOUNTING$80,016.00 STILES, DEBORAH K BUDGET DIRECTOR$80,016.00 COCHRAN, MONICA J DIR OF PROCUREMENT$80,016.00 BOOTH, ANN B. DIR UNIVERSITY COMMUGLENVILLE STATE COLLEGE$173,212.00 BARR, PETER B PRESIDENTKANAWHA VALLEY COMMUNITY & TECHNICAL COLLEGE$140,040.00 SPEARS, JAMES W SR VP/M ENDOWED PROF$134,400.00 BUTLER, MARY KATHER SR DIR ACAD AFFRS/VC$122,040.00 PEEK, JOHN M PROVOST & SR VP$106,536.00 HARDMAN, ROBERT O II VP BUS & FINANCE$83,424.00 BAILEY, JANET KAY ATH DIR/ATH TR/ASSOC$81,600.00 CHAPMAN, DONALD DU VP-ENROLL MGMENT$80,448.00 POUNDS, DENNIS J VP COLL ADV/EXEC DIR$135,685.00 BADGLEY, JOSEPH L PRESIDENT WVSCTC$92,000.00 KELLEY, CYNTHIA S VP ACADEMIC AFFAIRSMARSHALL UNIVERSITY$390,000.00 KOPP, STEPHEN JAMES PRESIDENT$311,200.00 OLIASHIRAZI, ALI PROF/CHAIR$260,755.00 HERRION, THOMAS PAT HDMNBSKTBLCOACH$255,000.00 HAMRICK, MICHAEL ALL DR/ATHLETICS$252,720.00 YINGLING, KEVIN WESL DN ASSC PROF CH$249,000.00 NILES, RICHARD M. PRF/CHMN/ACAODN$233,850.00 EL-HAMDANI, MEHIAR O ASSOC PROF$230,000.00 ORMISTON, GAYLE L SRVP/PROVOSTPage 3 of 44

AGENCY SALARY NAME TITLE$220,000.00 WEHNER, PAULETTE SU PRF/ASDNGRDMDED$212,500.00 ABRAHAM, NADER G VP OF RESEARCH$212,500.00 SHAPIRO, JOSEPH I DEAN$204,035.00 RANKIN, GARY O. PROFESSOR/CHAIR$204,000.00 MCGUFFIN, AARON MIC SR AODN/AO PROF$196,200.00 CHAFFIN, DAVID G PROFESSOR$196,000.00 GRESS, TODD WILLIAM AOPRF/ASTDNCLRS$195,000.00 WALDEN, JOHN BEAUM PROFESSOR$194,800.00 DENNING, DAVID A. PROFESSOR/CHAIR$193,758.00 FENGER, TERRY W. PROFESSOR/CHAIR$188,700.00 JUDE, DAVID C. PROFESSOR$185,000.00 SCHLOSS, JOHN VINTO PROFESSOR$182,070.00 HOLLIDAY, JOHN HEAD FTBL COACH$167,500.00 DIAL, LARRY D ASC PROF/CHAIR$165,000.00 PETRANY, STEPHEN M. PROFESSOR$165,000.00 ZATAR, WAEL ABD ELH DEAN/INFOTECH$163,645.00 MAHER, JOHN MICHAEL VP/RESEARCH$162,300.00 CONAWAY, KEVIN ASSOC PROF$161,262.00 PETERSEN, TONY ROBE ASST FTBL COACH$161,262.00 LEGG, WILLIAM L. ASST FTBL COACH$160,000.00 DANIEL, MATTHEW BRE HDWMN'S BKBL CH$156,060.00 RIPPON, CHRISTOPHER ASST FTBL COACH$150,043.00 PRIMERANO, DONALD A PROFESSOR$150,000.00 MADER, DEANNA R.D. PROFESSOR$150,000.00 ANDERSON, H. GLENN PROFESSOR$149,000.00 SHAVER, WARREN M. PROFESSOR$148,577.00 COTTRILL, F. LAYTON SRVPEXAFF/GENCN$148,500.00 SPANGLER, PHILLIP RIC ASST PROF$145,656.00 FOX, JAN I. SRVP/IT-CIO$145,568.00 YU, HONGWEI PROFESSOR$145,000.00 BROEDEL-ZAUGG, KIMB PROFESSOR$142,800.00 MCKOWN, CHARLES H. VP HLTH SCN ADV$142,800.00 KROLL, PENNY G INSTRUCTOR$140,454.00 PREWITT, MICHAEL W DEAN/PROFESSOR$140,454.00 SOMERVILLE, CHARLES DEAN/COS$140,454.00 PITTENGER, DAVID J DEAN/COLA$139,646.00 PAULEY, RUDY DALE AOVP/OTR&CTGSTD$137,700.00 STANTON, ROBERT B. ASST DN EXP LRNPage 4 of 44

AGENCY SALARY NAME TITLE$136,920.00 TANKERSLEY, ZACHAR ASSOC PROF$134,983.00 AGESA, JACQUELINE INT ASSOC DEAN$134,000.00 BOOKWALTER, ROBERT DEAN$133,776.00 LAHIRY, SUBRAT K. PROFESSOR$131,890.00 STUDENY, MARK A. PROFESSOR/CHAIR$131,625.00 MCINERNEY, MARJORIE INT ASSOC DEAN$131,200.00 BROWN, LINDA GAIL ASSOC PROF/CHAI$131,100.00 BEAVER, BONNIE L PROFESSOR$129,800.00 ELITSUR, YORAM PROFESSOR$129,800.00 HEYDARIAN, MAHMOOD PROFESSOR$128,500.00 DENNISON, CORLEY F. SRASSCVP/ACDAF$128,200.00 WALLACE, WILLIAM CH ASST PROF$127,858.00 GIANGARRA, CHARLES PROFESSOR$127,800.00 MCCUMBEE, WILLIAM D. PROFESSOR$127,500.00 HEUTON, MARY ELLEN CFO$127,500.00 KIRTLEY, KAREN E. VP ADMIN$125,000.00 DZWONEK, BRIAN ROBE ASSOC DN MED ED$125,000.00 WERTHAMMER, JOSEP PROFESSOR/CHAIR$124,945.00 PRICE, J ELMER M PROFESSOR$123,981.00 MANGIARUA, ELSA I. PROFESSOR$123,604.00 MILLER, ARNOLD R. AST VP/INF TECH$122,998.00 VAN HORN, DONALD LE DEAN/COFA$120,294.00 VALENTOVIC, MONICA A PROFESSOR$120,000.00 SHAH, DARSHANA T. ASSOC DEAN/PROF$119,897.00 TAYLOR, ALLEN R. CHIEF TECH OFF$119,646.00 SPINDEL, DONNA J. DEAN/GRAD COLL$117,188.00 WEST, LANCE A. VP/DEVELOPMENT$116,675.00 PINO, EDUARDO ASSOC PROF$115,242.00 CLINE, MARK STEPHEN AST MNBSKBL CH$115,174.00 ELMORE, HAROLD W ASSOC DEAN/COS$115,000.00 KRSTENANSKY, JOHN L PROF/ DR$113,746.00 CRESPO, RICHARD D PROFESSOR$112,904.00 SANTANAM, NALINI PROFESSOR$112,700.00 NEITCH, SHIRLEY M. PROFESSOR$112,126.00 CHILDRESS, RONALD B. PROFESSOR$112,000.00 FRANKS, ADAM MICHAE ASSOC PROF$111,428.00 DULIN, BETSY E. PROFESSOR$111,400.00 O'HANLON, KATHLEEN PROFESSORPage 5 of 44

AGENCY SALARY NAME TITLE$111,238.00 ANDERSON, DENNIS ME DIST PROF$110,546.00 BROOKS, MONICA ASTVP/IT-ONLNLN$110,500.00 NAIR, DILIP PROFESSOR$110,492.00 GUDIVADA, VENKAT PROFESSOR$110,196.00 GRUETTER, CARL A. PROFESSOR$110,000.00 EVANS, JOSEPH E. ASSOC PROF$110,000.00 ANDERSON, STEPHANI CLIN ASSOC PROF$109,862.00 KIM, JUNG HAN ASSOC PROF$109,843.00 SIKULA, ANDREW PROFESSOR$109,358.00 ZILL, SASHA PROFESSOR$109,300.00 MCCANN, KEVIN SCOTT ASSOC PROF$109,008.00 SHAO, DALE HILTON PROFESSOR$108,700.00 KEBLAWI, HISHAM A ASST PROF$108,550.00 KHANNA, RAJ ASSOC PROF$108,418.00 BERK, MITCHELL L. PROFESSOR$108,385.00 LANKTON, NANCY K. ASSOC PROF$107,206.00 SHAO, LAWRENCE P PROFESSOR$106,818.00 DASGUPTA, PIYALI ASSOC PROF$106,800.00 WOLFER, REBECCA S. PROFESSOR$106,495.00 RICHARDSON, LAURA L ASSOC PROF$106,482.00 COHENFORD, MENASHI PROFESSOR$106,414.00 JACKMAN, SUSAN PROFESSOR$106,308.00 BROZIK, DALLAS PROFESSOR$106,250.00 TRIA TIRONA, MARIA RO PROFESSOR$106,200.00 DRISCOLL, HENRY K. PROFESSOR$105,480.00 WATKINS, PENNY DIR,ARTISTS SER$104,519.00 PATTON, ROSS M. PROFESSOR$104,476.00 ZHANG, SHAORONG ASSOC PROF$104,292.00 MAHESHWARI, SUNEEL PROFESSOR$104,254.00 BLOUGH, ERIC R ASSOC PROF/DIR$104,209.00 GALE, MARK A. ASTATHDR/FBLOPR$104,040.00 EAGLE, TERESA ROBER PROF/DEAN-GSEPD$104,000.00 LEWIS, JAMES M. PROFESSOR$104,000.00 FRAZIER, LISA WALTER CLIN ASST PROF$104,000.00 WOLCOTT, JANET R. CLIN ASST PROF$103,262.00 MAYNARD, ARTHUR S. PROFESSOR$102,909.00 CUTLER, JON BRYAN CHFINF SECUROFF$102,909.00 ADKINS, MICHAEL RAY DR/IT INFRASTRUPage 6 of 44

AGENCY SALARY NAME TITLE$102,611.00 BURDETTE, WILLIAM P ATTOPRES/EXTLIA$102,059.00 OAKLEY, GERARD J. PROFESSOR$101,400.00 HENDRICKS, GREGORY ASST PROF$101,350.00 WEIBLE, RICKY JAY PROFESSOR$101,076.00 AKINSETE, ALFRED PROFESSOR$101,000.00 BROWNING, SHANNON ASST PROF$100,699.00 ALEXANDER, ELIZABET PROFESSOR$100,399.00 CLARKE, SHARI J VP/MULTICUL AFF$100,000.00 DENVIR, JAMES ASST PROF$100,000.00 LOCASCIO, NICOLA INTERIM DEAN$100,000.00 KARIM, MOHAMMAD AMI ASST PROF$100,000.00 DOOLEY, JANET LEE INTERIM DEAN$100,000.00 REYNOLDS, MARY ELIZ DR/ASSESSMENT$99,687.00 MCCORMICK, RICHARD PROFESSOR$99,384.00 BECKER-COTTRILL, BAR DR/AUTISMTRNCTR$99,000.00 PERRY, SCOTT E CLIN ASST PROF$99,000.00 YAQUB, ABID ASSOC PROF$98,420.00 TOMBLIN, MICHAEL SHA ASSOC PROF$98,152.00 HILL, JANE B PROFESSOR/CHAIR$97,758.00 TATE, UDAY S PROFESSOR$97,591.00 ARCHAMBAULT, JEFFRE ASSOC PROF$97,278.00 TURNER, MATTHEW RY SRVPCOMM-CF/STF$97,007.00 ARCHAMBAULT, MARIE ASSOC PROF$96,905.00 SZWILSKI, ANTHONY B. PROF/DR CEGAS$96,900.00 GRAVANO, TAMARA NA ASST PROF$96,758.00 BIALK, KATHY J DR,FINANCIALAID$96,758.00 PERRY, JOSEPH RAYM EXDR/IT CUST SR$96,446.00 HENSLEY, STEPHEN W. DEAN,STUDENT AF$96,361.00 MAYNARD, BRENT H DR/ENTRPRS APPL$96,280.00 CASTELLANI, MICHAEL PROFESSOR$96,202.00 PIERSON, WILLIAM PROFESSOR$95,260.00 MCCORMICK, CHARLES ASSOC PROF$95,182.00 GILKERSON, CHRISTINE ASST PROF$95,018.00 STIVASON, CHARLES T. ASSOC PROF$95,000.00 LEE, DOOHEE ASSOC PROF$95,000.00 HOUDYSCHELL, JENDO ASSOC GR CSL$94,990.00 BRAUN, CHARLES K PROFESSOR$94,902.00 GREEN, TODD L. ASSOC PROFPage 7 of 44

AGENCY SALARY NAME TITLE$94,774.00 EMMETT, DENNIS C. PROFESSOR$94,737.00 LARSEN, ELDON RONAL PROFESSOR$94,666.00 MCCLURE, REX EVANS ASSOC PROF$94,395.00 STATON, PAMELA JANE ASSOC PROF$94,163.00 MADER, FREDERICK H. PROFESSOR$94,000.00 SIZEMORE, JAMES AAR CLNCL ASST PROF$94,000.00 WILLIAMS, JUSTIN THO CLIN ASST PROF$93,722.00 KOC, HASAN ASST PROF/DR$93,500.00 PARKER, JR., JOHN A. ASSOC PROF$93,200.00 GOEBEL, LYNN J PROFESSOR$93,054.00 JOHNSON, TAMMY R EXECDIR ADMIS$93,000.00 WINSTON, NICOLE R ASST PROF$93,000.00 BOSCO, FRANK ANTHO ASST PROF$92,820.00 MCCARTHY, MICHAEL J AST DN/INF TECH$92,786.00 CLEMENTS, CHARLES PROFESSOR$92,613.00 PRICE, JEAN ASSOC PROF$92,400.00 PINO, ISABEL ASSOC PROF$92,000.00 BANNISTER, TAMMY LY ASSOC PROF$91,800.00 DOUGLAS, MICHELLE B DIR HR SRVCS$91,800.00 VEITIA, MARIE C. PROF/ASSOC DEAN$91,622.00 GROVER, LAWRENCE M ASSOC PROF$91,565.00 ANDERSON, LORRAINE PROFESSOR$91,438.00 OBERLY, RALPH E. PROFESSOR$91,290.00 MUSLIN, IVAN SCOTT ASST PROF$91,200.00 TEKLEYES, FIKADU GEB ASST PROF$91,200.00 TACKETT, EVA PATTON ASST PROF$91,200.00 FONTANILLA, JOSE-MA ASST PROF$91,138.00 LIM, SEUNGJIN ASSOC PROF$91,137.00 COUSTASSE-HENCKE, ASSOC PROF$91,094.00 SUBEDI, DEEPAK KUMA ASSOC PROF$90,953.00 MALLORY, DAVID S. PROF/INT CHAIR$90,498.00 RUBIN, GERALD E. PROFESSOR$90,400.00 LAFFERTY, BENJAMIN R ASST PROF$90,300.00 EDWARDS, BENJAMIN M ASST PROF$90,200.00 HARRISON, CURTIS W ASST PROF$90,063.00 BABB, DANIEL P. PROFESSOR$90,000.00 CHIU, YI PO ASST PROF$90,000.00 WILLIS, WILLIAM KENT ASST PROFPage 8 of 44

AGENCY SALARY NAME TITLE$90,000.00 EVANS, NEIL ALAN ASST PROF$90,000.00 PRESLEY, DINO M ASSTMNBSKTBLCH$90,000.00 THOMPSON, ELLEN AIS ASSOC PROF$88,988.00 MCKINNEY, GERALD ASST PROF$88,700.00 RUSHTON, THOMAS C. PROFESSOR$88,605.00 SMITH, HARLAN M. PROFESSOR$88,500.00 DAWLEY, BRENDA L. ASSOC PROF$88,071.00 BEGLEY, RICHARD D. PROFESSOR$88,000.00 REUSCH, ELIZABETH A. ASST PROF$88,000.00 SEIDER, JAJUAN R ASST FTBL COACH$87,500.00 GILLETTE, CHRISTOPHE ASST PROF$87,210.00 GURUNG, ANIL ASST PROF$87,000.00 KOC, EMINE CAVDAR ASSOC PROF$86,875.00 KELLY, PATRICIA J. PROFESSOR$86,400.00 LANDRY, DENISE A. PROFESSOR$86,394.00 LEGROW, TRACY LEE ACTPRF/ACTDN AA$86,134.00 CARLTON, MATTHEW W PROFESSOR$85,867.00 PAULEY, THOMAS K. PROFESSOR$85,658.00 O'KEEFE, STEPHEN L. PROFESSOR$85,619.00 JOY, JAMES E PROFESSOR$85,313.00 WALKER, ROBERT ANT DR/FIN INF TECH$85,313.00 MCGUFFEY, MICHAEL J SPECATPRES/DRIR$85,299.00 CHEN, GANG ASSOC PROF$85,177.00 BURKE, LISA GAIL ASST PROF$85,000.00 PRICE, JOSEPH C ASST FTBL COACH$85,000.00 HAN, HYOIL ASSOC PROF$84,924.00 HARDMAN, WANDA ELAI ASSOC PROF$84,502.00 CHAUDRI, JAMIL M. PROFESSOR$84,208.00 CHAFFIN, PERRY NOAH DR/AUDITS$83,844.00 WAIT, ISAAC WILLIAM ASSOC PROF$83,447.00 AGESA, RICHARD U. PROFESSOR$83,232.00 YAUN, JOHN DIR, RES SVCS$83,130.00 HAYES, KENT A DR/CLN&ADM CMPT$83,120.00 CASTLEBERRY, DAVID ASSOC DEAN/PROF$82,998.00 ORSINI, NICOLA PROFESSOR$82,852.00 KEENER, RAYMOND ASST PROF$82,657.00 CONRAD, BRUCE P. ASSOC PROF$82,364.00 ISAACS, THELMA MAE INTASSOCDN/PROFPage 9 of 44

AGENCY SALARY NAME TITLE$82,356.00 NEWSOME, MICHAEL A. PROFESSOR$81,809.00 NICHOLS, ANDREW P ASSOC PROF$81,600.00 HOWARD, BILLY W. DIR/ANIMAL RES$81,600.00 HOLMES, LINDA SUE DR/DEVELOPMENT$81,600.00 BROWNING, LOGAN R ASST PROF$80,898.00 DAMERON, SAMUEL LE PROFESSOR$80,659.00 HUBBARD, JOHN L. PROFESSOR$80,572.00 MEWALDT, STEVEN P PROFESSOR$80,453.00 TARTER, BARBARA JEA ASSOC PROF$80,333.00 MCNEARNEY, CLAYTON PROFESSOR$80,300.00 RATCLIFF, BRUCE ALAN PROFESSOR$80,232.00 MURPHY, EDWARD LEO PROFESSOR$80,111.00 SMITH, SHERRI C DR/CTRADVTC&LRNMOUNTWEST C & T COLLEGE$140,780.00 COTRONEO, KEITH J PRESIDENTNETWORK FOR EDUCATIONAL TELECOMPUTING WVNEW RIVER COMMUNITY & TECHNICAL COLLEGE$94,252.00 BYRD, TERRI LEE CIO/COO$122,400.00 O'HANLON, DANIEL P DIRECTOR$110,471.00 DAUGHERTY, ALLEN L DEP DIR-OPERATIONS$85,000.00 MEADOWCROFT, DONN DEP DIR/FIN&CFO$85,000.00 KAROLCHIK, MICHAEL P MANAGER/WEB&CUST SE$84,223.00 LYNCH, RICHARD E MGR/WVNET$83,018.00 LYNCH, BONNIE B MGR/WVNET$113,052.00 FAULK, HARRY R EXEC VP/CHF ACD OFCR$103,980.00 BENSON, STEPHEN M VP FIN & ADMIN$94,896.00 LOOPE, WILLIAM J VP/INSTIT ADV/WKFRC$88,704.00 AYERSMAN, DAVID J VP-TECH SERVICES$87,852.00 WITHERS, ALLEN B VP STUDENT SVCSOSTEOPATHIC MEDICINE SCHOOL OF$322,920.00 ADELMAN, MICHAEL D. PRESIDENT$237,576.00 PENCE, LORENZO L VP/ACAD AFF/DN/PROF$211,176.00 WARE, LARRY J VP-FINANCE& FACILITI$198,768.00 LEECH, DAVID H PROF/ASST DEAN GME$190,584.00 SHUMAN, VICTORIA L. ASSC DN GM/ASSC PROF$187,656.00 BOISVERT, CRAIG CHR/PROFPage 10 of 44

AGENCY SALARY NAME TITLE$175,416.00 BOXWELL, GEORGE F PROF$172,104.00 NEMITZ, JAMES VP-ADM&EXT RELATIONS$170,064.00 MODRZAKOWSKI, MALC ASSOC DN/AFF&SPON PR$167,928.00 NAZAR, ANDREA M PROF/DIR ELECT HLTH$161,568.00 FOSTER, ROBERT ASSOC DN-OSTEO MED E$161,568.00 RUBIN, ARTHUR B SWC-REG ASST DN-CHAR$161,568.00 SCHRIEFER, JOHN A ASSOC DN-PCLINC EDU$161,568.00 GUM, ROBERT M SWC-REG ASST DEAN$161,568.00 FEINBERG, GAIL SWC-REG ASST DN-HUNT$161,568.00 WOOD, RALPH SWC-REG AST DN-WHEEL$156,288.00 MILLER, WAYNE DIR CENTER FOR CRCH$154,512.00 LEMLEY, WILLIAM SWC RG AST DN-BLP PR$152,328.00 BEATTY, DAVID REED PROFESSOR$152,112.00 COMEAUX, ZACHARY PROFESSOR$151,848.00 STEELE, THOMAS CLIN PROF$147,744.00 RATLIFF, HEATHER L ASSISTANT PROFESSOR$143,616.00 SWARM, GAIL M. ASSOC PRO/VC CLINC S$137,160.00 KRIBS, JAMES ASSOC PROF/CHAIR$136,680.00 SCHULER, STEPHANIE ASST DN-PRE-DOC CLIN$135,768.00 HASSEN, ARNOLD DIR-MED INFOR/PROF$128,928.00 RYAN, PATRICK ASST PROFESSOR$128,904.00 MARTIN, KATHLEEN J ASST PROFESSOR$125,376.00 FISK, ROBERT PROFESSOR$122,784.00 MCLAY, CELIA ASSIST PROFESSOR$122,736.00 THOMAS, EMILY R. ASST PROFESSOR$121,224.00 GARLITZ, JOHN ASSOC PROF$120,000.00 LANDVOIGT, MAPLE TIM ASST PROFESSOR$120,000.00 TOLER, ASHLEY R ASST PROF$117,408.00 SOPER, ELAINE ASSOC DEAN ASSMT&ED$115,608.00 BROWN, DAVID PROF/DIR OF PURR$115,176.00 RANSOM, KIMBERLY D. DIR INFO TECHNOLOGY$114,384.00 LOVETT, GRETCHEN D ASSOC PROF$111,528.00 HAMRA, MARY PROFESSOR$110,232.00 SCHMIDT, DEBORAH ASST PROFESSOR$110,160.00 JOHNSON, RACHEL L ASST PROF$110,136.00 WAHL, JEANNE ASSIST PROF$110,016.00 SHAWVER, JEFFREY MI LEGAL COUNSEL$108,912.00 CLEMENTS-JEWERY, H ASSOC PROFPage 11 of 44

AGENCY SALARY NAME TITLE$108,240.00 BAKER, HELEN COOR-SPEC PROJECTS$107,520.00 CORNELIUS, JENNIFER ASSOC PROF/MED DR RC$105,360.00 BRIDGES, EDWARD G ASSOC PROF/CHAIR$105,000.00 FOGLE, ALBERT RICHA ASST PROFESSOR$105,000.00 PROCTOR, JEREMY A ASST PROF$103,512.00 WEYAND, ROBYN R DIR-FAC DEVELOPMENT$100,848.00 BLUE, WILLIAM T PROFESSOR$94,296.00 WESTERIK, JUDITH (L PROF$94,248.00 MALONEY, JUDITH A ASSOC PROF$92,472.00 BICKSLER, LESLIE W ASSOC VP-HUM RESRCS$91,968.00 HANNA, JANDY ASSOC PROF$91,272.00 SHIRES, WILLIAM E EXEC DIR/MSOPTI$90,000.00 BUTCHER, MARILEA E ASSOC VP-ADM AFFRS$87,888.00 JACKSON, KELLY M PROF$87,576.00 GETSON, DENISE SPEL DIR OF MARKETING/PUB$86,448.00 WARD, PETER J. ASSOC PROF$84,552.00 DUGAN, EDWARD PROF$84,528.00 BRIDGES, KRISTIE G ASSOC PROF$83,736.00 DICKINSON, BONNY L ASSOC PROFESSOR$82,368.00 MCMAHAN, RICHARD DIR-MEDIA SERVICES$82,032.00 MORRIS-WIMAN, JOYCE ASSOCIATE PROFESSOR$82,008.00 MORROW, REBECCA DIR-STUDENT AFFAIRS$80,280.00 HOWARD, SHARON L DIR FIN AID$80,136.00 BRAGG, BARBARA J CONTROLLERPIERPONT C & T COLLEGE$148,008.00 LARSON, DOREEN PRESIDENT COMMUNITY$120,000.00 BRADLEY, DALE R VP FINANCE & ADM$118,488.00 LEACH, E STEPHEN VP ORG & DEV$110,016.00 LOVETT, LESLIE J PROVOST/VP ACAD AFFR$108,600.00 STOSE, THOMAS A SR PROF/DIR NAEC$103,680.00 BACZA, GERALD L PROFESSOR SR RANK$95,832.00 ROMESBURG, ROSEMA PROF/SENIOR RANK$88,896.00 FLOYD, BRIAN A DEAN SCHOOL HUM SERV$88,008.00 HENSLEY, SARAH L VP COMM ENGAGEMENT$88,008.00 SCHREFFLER, PAUL C VP WKFRC DEV/DIR CWE$85,224.00 NEWCOME, BETH THOR SR PROF/CO APP DES$83,088.00 GILBERT, BRAD M PROFESSORPage 12 of 44

AGENCY SALARY NAME TITLESHEPHERD UNIVERSITY$209,100.00 SHIPLEY, SUZANNE PRESIDENTSOUTHERN WV COMMUNITY & TECH COLLEGE$150,000.00 AMES, CHRISTOPHER VP ACADEMIC AFFAIRS$120,000.00 JUDD, DEBORAH L VP OF ADM AND FIN$115,741.20 MELBY, DIANE E VP FOR ADVANCEMENT$110,732.70 PERDUE, K ALAN COLLEGE COUNSEL$101,063.70 DEWALT, MARIE DIR HUMAN RESRC$100,810.80 BENEDICT, LORENZO DEAN$100,000.00 DAGG, JOSEPH V DIR OF IT SERVICES$96,509.36 HICKS, VIRGINIA L DEAN-SCH EDU/PROF$96,373.84 SCRANAGE, KIMBERLY VP-ENROLLMENT MGT$96,225.55 NOLAN, COLLEEN JO DEAN$96,090.92 SEGAR, THOMAS C. VP STUDENT AFFAIRS$94,651.88 LEGREID, ANN M DEAN$92,174.00 MAILEY, SHARON K. DEPT CHAIR-PROF$91,500.00 HERENDEEN, EDWARD PROFESSOR$91,071.96 WATSON, ANN M DEAN-LIBRARY$88,951.69 BEARD, ROBERT S GRAD DN/ASSOC VP$87,480.63 RENNINGER, LAURA A DEAN-TCH/LRN$87,360.23 STERN, MARK PROFESSOR$86,975.09 PUMROY, BERT J DIR-ATHLETICS$83,067.70 OERLY-BENNETT, SAND DIR OF FIN AID$82,000.00 STOTTLEMYER, REBEC COMPTROLLER$81,231.37 YANNA, DANNY D DIR OF FAC MGMNT$80,620.92 SNELL, MARK A PROF$151,580.00 TOMBLIN, JOANNE PRESIDENT$118,450.00 LITTERAL, SAMUEL M VP FINANCE & ADMIN$110,000.00 LANGLEY, HARRY M VP ACAD AFF/STD SVCS$99,685.00 BAISDEN, CARL E JR. DIR MINE TRG & ENGY$84,872.00 BARKER, ALLYN SUE VP/WKFC&COMM DEV$82,904.00 MCCOY, CINDY ACAD DEAN/UNIV PARAL$82,526.00 ALDERMAN, PAMELA DEAN/CAREER&TECPRGM$80,826.00 HALL, GAIL DEPT CHAIR/BUSWEST LIBERTY UNIVERSITY$182,825.00 CAPEHART, ROBIN C PRESIDENT$153,790.00 WENZEL, LOREN P-ACCT/DEAN-BUSINESSPage 13 of 44

AGENCY SALARY NAME TITLE$136,140.00 BEDASHI, ALLAN M AO-PHYSICIAN ASST ST$112,340.00 SCARPACI, JOSEPH AO-FINANCE/INT CHAIR$111,070.00 AULERICH, JOHN AO-FINANCE$110,115.00 LUKICH, DONNA AULD DIR/NURSING PRGM$109,690.00 LOCKRIDGE, THEOPHO AT-ACCOUNTING$105,000.00 MCCULLOUGH, JOHN P INTERIM PROVAST$102,000.00 DAVIS, JOHN L EX VP & GEN COUNSEL$101,008.00 BLOWERS, DAVID A. AT-PHYS ASST STUDIES$100,940.00 WRIGHT, JOHN E III EXEC VP AND CFO$99,715.00 KREISBERG, ROBERT P-BIOLOGY/DN-SCIENCE$97,140.00 MICHAUD, THOMAS A P-PHILOSOPHY/DEAN$97,090.00 BARONAK, WILLIAM AT-ARTS & COMMUN$97,090.00 CAMDEN, KEELY O AO EDU/DEAN-EDU$97,090.00 CRAWFORD, BRIAN L P-GEOGRAPHY/DEAN$96,000.00 SKRZYPEK, LARRY PROJ MGR-CAPITAL PRO$95,000.00 COOK, SCOTT A DN-ENRL&STUD SVC/REG$94,000.00 CRUTCHFIELD, JAMES K HD MENS BSKBL COACH$94,000.00 WATSON, JAMES W ATH DIRECTOR$91,500.00 HENRY, PATRICK J CHIEF OF OPERATIONS$89,640.00 CHEN, LIHUA AT-MANAGEMENT$89,000.00 KUTHENIAS, ROSE AO-NURSE & PRG DIR$88,660.00 CONTEH, NABIE AO-CIS$87,190.00 KREISBERG, MELINDA AO-BIOLOGY/ASST PROV$86,915.00 MASKEY, VISHAKHA AT-BUSINESS$86,610.00 CHAE, MICHAEL HO-CH AT-CIS$85,378.00 JONES, REGINA AT-PA STU/ADMC COORD$83,815.00 CATMA, SERKAN AT-ECONOMICS$82,000.00 HOOPER, STEPHANIE L CONTROLLER$81,690.00 WHITE, CARRIE J. AO-BUS DIR-CTR ENTR$81,000.00 SOBOTA, BRITTNEY J AT-PHYS ASST STUDIES$80,865.00 TENNANT, KATHLEEN AO-NURSING$80,339.46 DOMYAN, STEVE P-COMM/CHAIRWEST VIRGINIA STATE UNIVERSITY$218,500.00 HEMPHILL, BRIAN O PRESIDENT$166,244.00 CARTER, HAZO W JR. PRESIDENT EMERITUS$124,630.00 BYERS, R CHARLES PROVOST/VP ACA. AFF.$120,000.00 JONES, MELVIN VP BUSINESS & FINANC$120,000.00 SIMONS, DONNA M INT. VP UN.REL/COSPage 14 of 44

AGENCY SALARY NAME TITLE$119,500.00 SCHUMANN, PATRICIA J VP OF ADVANCEMENT$117,000.00 MCCARTHY, KATHERIN INT VP ENRL/STDT AFF$87,720.00 HARPER, KATHERINE DEAN/COLLEGE NS&M$85,474.60 SHAFER, PATRICIA SPEC ASST FIN & ADV$81,540.00 MITIKU, ABAINESH DEAN/COLLEGE BA&SSWEST VIRGINIA UNIVERSITY$775,000.00 CLEMENTS, JAMES PAT PRESIDENT$550,000.00 LUCK, OLIVER FRANCIS DIRECTOR$500,000.00 DEFOREST, JOSEPH JO ASSISTANT COACH$359,075.00 WHEATLY, MICHELE GA PROVOST & VICE PRESI$350,000.00 PATTERSON, KEITH NEI ASSISTANT COACH$337,146.81 BUTCHER, FRED R INTERIM VICE PRESIDE$300,000.00 GILLESPIE, ROBERT NO ASSISTANT COACH$298,700.00 DILLON, GLENN HALEY VICE PRESIDENT$296,346.11 SARTARELLI, JOSE V DEAN$288,260.44 ROSS, ARTHUR J III DEAN$282,407.00 WEESE, NARVEL G JR VICE PRESIDENT ADMIN$266,150.77 MCCONNELL, JOYCE E DEAN$260,200.00 GIBSON, LAURA F ASSOCIATE DIRECTOR$260,000.00 SIDEROVSKI, DAVID PE CHAIRPERSON$258,112.47 CILENTO, EUGENE V DEAN$257,549.86 CHASE, PATRICIA ANNE DEAN$254,674.13 CLARK, NIGEL N ASSOCIATE VICE PRESI$252,939.83 PALMER, JAN ELWIN DIRECTOR$251,774.00 HUTCHENS, WILLIAM H I VP FOR CORPORATE & L$250,390.00 COLENDA, CHRISTOPH CHANCELLOR$250,000.00 CAREY, MICHAEL ALAN HEAD COACH$250,000.00 DAWSON, SHANNON C ASSISTANT COACH$250,000.00 HUGGINS, ROBERT ED HEAD COACH$250,000.00 SIMPKINS, JAMES WILLI PROFESSOR$250,000.00 BEDENBAUGH, WILLIAM ASSISTANT COACH$250,000.00 DUNLAP, STEPHEN KYL ASSISTANT COACH$250,000.00 HOLGORSEN, DANA CA HEAD COACH$248,554.80 WIMSATT, JEFFREY HO DIRECTOR OFFICE LAB$245,197.68 SCHALLER, MICHAEL D CHAIRPERSON$245,000.00 TURTLE, HARRY JOHN PROFESSOR$243,984.00 O'DONNELL, JAMES MIC PROFESSOR$240,897.00 SPIROU, GEORGE A PROFESSORPage 15 of 44

AGENCY SALARY NAME TITLE$240,000.00 ROBISON, DANIEL JULIA DEAN$239,027.09 LANG, GERALD E PROFESSOR$238,107.00 MINNEAR, FRED L ASSISTANT DEAN$238,107.00 MUSTAFA, SYED JAMAL PROFESSOR$233,556.11 MANDICH, MARY BETH CHAIRPERSON$230,980.00 DEY, RICHARD D CHAIRPERSON$230,120.34 JONES, ROBERT HUGH DEAN$228,771.93 BARNETT, JOHN B CHAIRPERSON$228,764.33 NARSAVAGE, GEORGIA DEAN$227,780.91 GAUTAM, MRIDUL ASSOCIATE VICE PRESI$226,600.00 FELTON, DAVID ARTHU DEAN$224,840.00 GRAY, KENNETH DARN VICE PRESIDENT STUDE$223,385.00 RAMIREZ, GILBERT SENIOR ASSOCIATE DEA$222,520.00 GOODMAN, ROBERT L PROFESSOR$221,600.26 HORNAK, LAWRENCE A PROFESSOR$221,451.25 DEAN, RUSSELL K ASSOCIATE PROVOST$220,726.00 KING, FRED L JR INTERIM VICE PRESIDE$217,619.25 DURBIN, DANIEL A SENIOR ASSOCIATE VIC$214,093.14 ALWAY, STEPHEN E CHAIRPERSON$206,074.88 WOERNER, BRIAN D CHAIRPERSON$205,802.00 SCHWINGHAMMER, TER CHAIRPERSON$204,957.00 RUPPERT, JOHN M PROFESSOR$200,000.00 ROBERTS, DARON KIRT ASSISTANT COACH$200,000.00 SLAUGHTER, BRUCE ER ASSISTANT COACH$200,000.00 HARRISON, LARRY D ASSOCIATE HEAD COACH$200,000.00 SPAVITAL, JACOB S ASSISTANT COACH$199,967.94 KREIDER, PAUL KEVIN DEAN$199,470.61 PHILLIPS, MARGARET R VICE PRESIDENT$199,200.00 FULAY, PRADEEP PRAB ASSOCIATE DEAN$197,757.00 MARTIN, CHRISTINE VICE PRESIDENT$195,815.93 GUPTA, RAKESH K CHAIRPERSON$195,515.00 HENDRYX, MICHAEL SH PROFESSOR$195,269.98 RAYLMAN, RAYMOND R PROFESSOR$194,709.22 WEAVER, BRYAN D PROFESSOR$194,300.00 HUDAK, RANDAL ASSOCIATE VICE PRESI$194,011.23 WILSON, CECIL B ASSOCIATE PROVOST AC$193,845.55 MIN, APRIL ASSOCIATE VP FOR LEG$192,909.44 DEBIASE, CHRISTINA B ASSOCIATE DEANPage 16 of 44

AGENCY SALARY NAME TITLE$191,897.50 SCOTT, DIANA F PROFESSOR$190,000.00 SCHRUM, LYNNE RUTH DEAN$187,427.59 SHARMA, RADHEY S CHAIRPERSON$187,360.76 MADHAVAN, SUNDARES CHAIRPERSON$187,048.00 KING, WENDY LOU CHIEF FINANCIAL OFFI$186,744.96 MYERS, WARREN R ASSOCIATE DEAN$186,662.80 FRISCH, STEVEN MILES PROFESSOR$185,872.10 GERBO, KAREN CLARK ASSISTANT DIRECTOR N$185,093.97 CORE, JACQUELYN JOR DEPUTY GENERAL COUNS$184,420.93 TAYLOR, JOHN E ASSOCIATE DEAN$183,936.43 RILEY, RICHARD A JR PROFESSOR$183,216.23 HARDESTY, DAVID C JR PROFESSOR$183,150.13 LOWE, MYRA N INTERIM DEAN$182,581.42 RILEY, WILLIAM B JR CHAIRPERSON$182,203.06 MATSUMOTO, RAE REIK ASSOCIATE DEAN$182,187.00 FRISBEE, JEFFERSON C PROFESSOR$182,073.69 BISE, CHRISTOPHER JO CHAIRPERSON$181,102.84 JUCKETT, GREGORY PHYSICIAN$180,982.99 CATHER, G ANNE PHYSICIAN$180,964.62 PRUCZ, JACKY C CHAIRPERSON$180,000.00 HOPKINS, DEE PROFESSOR$180,000.00 DOOLEY, ELIZABETH A ASSOCIATE PROVOST$179,266.00 LONG, CAROLYN DALE TRANSITIONAL EXECUTI$179,020.68 SCIME, EARL E CHAIRPERSON$178,328.06 NGAN, PETER W PROFESSOR$178,311.00 SHELTON, DEBORAH A ASSOCIATE DEAN$177,854.57 BROOKS, DANA D DEAN$177,385.13 LOFASO, ANNE MARIE ASSOCIATE DEAN$177,252.75 FLEMING, ARRON S CHAIRPERSON$176,575.22 SALATI, LISA M PROFESSOR$176,250.93 GANNETT, PETER M ASSOCIATE CHAIRPERSO$175,000.00 EVERHART, RONALD C ASSISTANT COACH$175,000.00 COLELLI, LEONARD A CAMPUS PROVOST$174,592.64 DINO, GERI ANNE PROFESSOR$174,424.54 CHARON, NYLES W PROFESSOR$174,268.46 VESELICKY, LOUISE M CLINICAL ASSOCIATE P$174,248.49 APOSTOLOU, BARBARA PROFESSOR$173,569.09 REYNOLDS, ELIZABETH ASSOCIATE VICE PRESIPage 17 of 44

AGENCY SALARY NAME TITLE$173,334.90 YORTY, JACK S ASSOCIATE DEAN$173,188.36 FRYSON, DAVID M CHIEF DIVERSITY OFFI$172,754.18 REMICK, SCOT CLIFTON DIRECTOR$172,552.00 VERNON, MICHAEL WAL CHAIRPERSON$172,194.39 PRICE, SHELIA S ASSOCIATE DEAN$171,672.06 ROJANASAKUL, YON PROFESSOR$171,224.65 MCINTYRE, NANCY KAY ASSOCIATE PROFESSOR$171,195.19 PHIPPS, TIMOTHY T ASSOCIATE DIRECTOR$170,201.71 FRANCE, KAREN R ASSOCIATE DEAN$170,000.00 NAU, KONRAD C ASSOCIATE VICE PRESI$169,131.63 GORHAM, JOAN S ASSOCIATE DEAN$168,912.00 BORGIA, ANTHONY THO CHAIRPERSON$168,876.26 SIX, MARK LEONARD INTERIM EXECUTIVE DI$168,642.00 BOEGEHOLD, MATTHE PROFESSOR$168,606.63 PARSONS, ROBERT M DEPUTY ATHLETIC DIRE$168,008.45 KELLEY, GEORGE ARTH PROFESSOR$166,700.00 BETO, ROBERT J ASSOCIATE PROFESSOR$165,600.00 MAJEWSKI, STANISLAW PROFESSOR$165,423.00 BERREBI, ALBERT S PROFESSOR$165,266.76 HILLGARTNER, FRANK B PROFESSOR$165,215.89 FLETCHER, JERALD J CHAIRPERSON$165,087.00 NAZ, RAJESH K PROFESSOR$164,109.24 DISALVO, CHARLES R PROFESSOR$164,083.93 ALKON, DANIEL LEON PROFESSOR$164,025.89 AMERI, SAMUEL CHAIRPERSON$163,987.00 ROCKETT, IAN RICHARD PROFESSOR$163,861.51 REDDY, YENUMULA V PROFESSOR$163,709.71 ISKANDER, WAFIK H CHAIRPERSON$163,200.00 DULL, RICHARD BENBO ASSOCIATE PROFESSOR$163,200.00 BROCK, NOEL P ASSISTANT PROFESSOR$163,062.86 CALLERY, PATRICK STE PROFESSOR$162,740.00 GURKA, MATTHEW J ASSOCIATE PROFESSOR$162,658.86 WOOD, JOHN A CHAIRPERSON$162,165.00 ODELL, KERRY S ASSOCIATE PROFESSOR$161,723.85 PEACE, ALAN G ASSISTANT DEAN$161,121.46 BROWN, JAMES R PROFESSOR$161,003.55 HE, PING N PROFESSOR$160,434.61 PETROS, WILLIAM PHIL ASSOCIATE DIRECTORPage 18 of 44

AGENCY SALARY NAME TITLE$160,057.47 ASHDOWN, GERALD GR PROFESSOR$160,000.00 STAMATAKIS, MARY K ASSOCIATE DEAN$160,000.00 FRENCH, RICHARD VAU DIRECTOR EXTERNAL AN$159,829.03 MCDIARMID, MARJORIE PROFESSOR$159,516.00 FINKEL, MITCHELL S PROFESSOR$158,750.96 NEIDERMEYER, PRESH PROFESSOR$158,720.38 PONTE, CHARLES D PROFESSOR$158,294.78 BASTRESS, ROBERT MI PROFESSOR$157,956.08 BYRD, JACK PROFESSOR$157,755.11 SCHARMAN, ELIZABETH PROFESSOR$157,590.00 FISHER, JOSEPH C SENIOR ADVISOR TO TH$157,500.00 KOMABAYASHI, TAKASH ASSOCIATE PROFESSOR$157,431.03 INSCH, GARY S ASSOCIATE PROFESSOR$157,424.41 ELLIOTT, DAVID P PROFESSOR$157,249.02 DEY, ASHOK S DIRECTOR$156,524.46 WENGER, SHARON LOU PROFESSOR SOM$156,401.17 ABATE, MARIE A PROFESSOR$156,093.00 WYSOLMERSKI, ROBER PROFESSOR$156,093.00 RAJENDRAN, V M PROFESSOR$156,067.42 SCHAUPP, LUDWIG CHR ASSOCIATE PROFESSOR$156,025.16 BAJURA, RICHARD A DIRECTOR$155,995.81 NEIDERMEYER, ADOLP PROFESSOR$155,677.44 MILLER, MICHAEL R PROFESSOR$155,448.79 SHOWALTER, K C PROFESSOR$155,097.81 KUROV, ALEXANDER AN ASSOCIATE PROFESSOR$155,040.79 REED, MARYANNE DEAN$155,000.00 GAVIN, MARK BRADLEY ASSOCIATE PROFESSOR$155,000.00 CHARLTON, JUDIE F PROFESSOR SOM$154,500.00 RIDGWAY, WILLIAM C ASSISTANT DEAN$153,750.00 COLE, JOHN JOSEPH K CHIEF OF STAFF$153,153.05 THOMPSON, BRENDA S ASSOCIATE VICE PRESI$153,000.00 DUFFY, JOANNE ROSE PROFESSOR$152,916.54 ELKINS, GREGORY GAY ASSOCIATE DEAN$152,362.39 CHOW, KEWN V PROFESSOR$152,099.99 APOSTOLOU, NICHOLA VISITING PROFESSOR$151,997.92 GANGARAO, HOTA VS PROFESSOR$151,821.94 HEAMES, JOYCE THOM CHAIRPERSON$151,778.78 BAKER, BARTON S CHAIRPERSONPage 19 of 44

AGENCY SALARY NAME TITLE$151,477.61 RICHARDS, MARK W PROFESSOR$150,898.87 MCNEEL, JOSEPH FRAN CHAIRPERSON$150,787.11 SCHREURS, BERNARD PROFESSOR$150,707.01 BROOKS, RICHARD C PROFESSOR$150,136.40 WANKER, ROBERT LEW ASSISTANT DEAN$150,000.00 MAZEY, RANDY EUGEN HEAD COACH$150,000.00 JUREVIC, RICHARD J ASSOCIATE PROFESSOR$150,000.00 SHELTON, ELISABETH N ASSOCIATE DEAN$150,000.00 JOSEPH, MICHAEL P HEAD COACH$149,794.85 BOYD, NAOMI ELIZABET ASSISTANT PROFESSOR$149,130.11 HIBBERT, ANN MARIE ASSISTANT PROFESSOR$149,016.98 LORINCE, FRANK RUSS DIRECTOR$148,985.56 HARTMAN-ADAMS, HOL PHYSICIAN$148,527.49 DORMINEY, JACK WAYN ASSISTANT PROFESSOR$148,512.00 SAMBAMOORTHI, USHA PROFESSOR$148,384.45 LOGAR, CYRIL M PROFESSOR$148,009.44 KNOX, SARAH STUART PROFESSOR$148,000.00 TORBICA, ZELJKO MAR DEAN$147,560.54 FELIACHI, ALI PROFESSOR$147,333.00 DAVIS, MARY E PROFESSOR$147,207.87 CARDI, VINCENT P PROFESSOR$147,088.61 MENEGHETTI, COSTANZ ASSISTANT PROFESSOR$146,544.60 DAY-PERROOTS, SUSA DEAN$146,500.00 IZZO, NICOLE C HEAD COACH$146,118.29 SATTERFIELD, DAVID C DIRECTOR$145,413.94 ROTH, LAURA L ASSISTANT VP INFORMA$145,373.77 FITZGERALD, MARGARE PROFESSOR$145,000.00 PORCHA, GEORGE EAR ASSOCIATE HEAD COACH$144,957.80 HALABE, ANJALI B ASSISTANT VICE PRESI$144,769.57 WINSOR, WILLIAM J ASSOCIATE DEAN$144,669.12 FULLER, JACK A PROFESSOR$143,868.81 CHESTER, ANN L ASSISTANT VICE PRESI$143,758.22 MORGAN, SUSAN K CLINICAL PROFESSOR$143,399.96 HARNER, E JAMES CHAIRPERSON$143,177.66 FRIEDBERG, JAMES J PROFESSOR$142,960.44 MARSHALL, WILLIAM R PROFESSOR$142,800.00 MCFARLAND, RICHARD ASSOCIATE PROFESSOR$142,800.00 CONGLETON, ROGER D PROFESSORPage 20 of 44

AGENCY SALARY NAME TITLE$142,724.41 BUCKLEW, NEIL S PROFESSOR$142,689.37 MCGINLEY, PATRICK C PROFESSOR$142,683.76 SCHULTZ, JOHN BERNA PROFESSOR$142,331.17 TURTON, RICHARD PROFESSOR$141,422.24 RAZMUS, THOMAS F PROFESSOR$140,933.09 QUIGLEY, WILLIAM R DIRECTOR$140,568.74 CLECKLEY, FRANKLIN PROFESSOR$140,448.43 BARBERO, EVER J PROFESSOR$140,411.51 DUCATMAN, ALAN M INTERIM DEAN$140,408.33 WITTER, JONATHAN TO DIRECTOR$140,000.00 MISRA, RANJITA PROFESSOR$139,750.19 ELLINGTON, MICHAEL A ASSOCIATE VICE PRESI$139,623.44 KARRAKER, KATHERINE INTERIM ASSOCIATE PR$139,019.38 MORRIS, CHARLES G INTERIM EXECUTIVE OF$138,463.96 MAYS, MICHAEL E PROFESSOR$138,400.00 HAZEN, KATHLEEN COL ASSISTANT VICE PRESI$138,181.93 SCOTT, VIRGINIA G PROFESSOR$138,016.86 AMINIAN, KASHY PROFESSOR$137,841.73 SMITH, D K ASSOCIATE DEAN$137,734.38 CHAVES, EROS SANTO CHAIRPERSON$137,660.06 PATTEN, JOSEPH A INTERIM ASSISTANT VI$137,364.65 SALM, ADRIENNE K PROFESSOR$137,345.32 BAKOS, LESTER H PROFESSOR$136,843.00 TACKER, DANYEL HERM ASSISTANT PROFESSOR$136,827.29 HANSBARGER, LUTHER ASSOCIATE VICE PRESI$135,868.24 WALLS, RICHARD T PROFESSOR$135,000.00 HAMMOND, ALEX CHAR DIRECTOR$135,000.00 GOODMAN, JODI S ASSOCIATE PROFESSOR$135,000.00 UNDERWOOD, BILL DEA ASSISTANT PROFESSOR$135,000.00 JACOBSON, GERALDINE CHAIRPERSON$134,727.55 DUCATMAN, BARBARA CHAIRPERSON$134,574.05 HOUSNER, LYNN D ASSOCIATE DEAN$134,350.00 LEBLANC, MARLON C HEAD COACH$133,688.52 RAZMIANFAR, NASSER DIRECTOR$133,598.07 MARTIN, ALAN B ASSISTANT VICE PRESI$133,442.73 MCLAUGHLIN, JAMES A PROFESSOR$133,236.44 CROSNO, JODY L ASSOCIATE PROFESSOR$132,896.70 MORRIS, TRACY L CHAIRPERSONPage 21 of 44

AGENCY SALARY NAME TITLE$132,835.27 ZONDLO, JOHN W PROFESSOR$132,738.53 VAN NOSTRAND, JAMES ASSOCIATE PROFESSOR$132,615.89 HAWLEY, CLIFFORD B CHAIRPERSON$132,600.00 TOMLINSON, EDWARD ASSOCIATE PROFESSOR$132,495.55 QUIGLEY, BRIAN P PHYSICIAN$132,322.43 ELKINS, JAMES R PROFESSOR$132,314.67 NUTTER, ROY S JR PROFESSOR$132,275.00 MARTIN, ERIK J ASSISTANT COACH$131,835.81 GARBUTT, KEITH DEAN$131,591.56 LATIMER, SHARON MELI ASSOCIATE PROFESSOR$131,348.38 INSKEEP, EMMETT K PROFESSOR$131,325.77 WATTS, ROYCE J ASSOCIATE DEAN$131,228.02 PETTY, TRICIA LONG ASSOCIATE VICE PRESI$130,358.02 GHALICHEBAF, MOHSS PROFESSOR$130,335.58 KUHLMAN, JOHN M PROFESSOR$130,326.00 ADAMS, VERNARD IRVI PROFESSOR SOM$130,295.00 AGMON, ARIEL PROFESSOR$130,283.02 BRANDT, MARY ROBER ASSOCIATE DIRECTOR$130,258.52 ZIEMKIEWICZ, PAUL F DIRECTOR$130,000.00 MARVEL, MATTHEW R ASSOCIATE PROFESSOR$130,000.00 FISHER, JENNIFER L EXECUTIVE OFFICER PO$129,869.52 VANDYKE, KNOX PROFESSOR$129,842.01 WALSH, MICHAEL FRAN ASSOCIATE PROFESSOR$129,155.03 ORLIKOFF, ROBERT F CHAIRPERSON$129,092.67 STEWART, DAVID C ASSOCIATE VP INTERNA$129,085.99 LANDRETH, KENNETH S PROFESSOR$129,011.37 RILEY, CAMILLE M ASSOCIATE PROFESSOR$128,488.20 MAUST, ROBERT S PROFESSOR$128,484.82 DEAN, JAMES M DIRECTOR$128,466.46 LEVELLE, ASUNTINA S ASSOCIATE DEAN$128,426.67 MOWEN, BRENDA KAY DIRECTOR$128,184.58 BONANNO, STEVEN C INTERIM DIRECTOR$128,053.86 KONAT, GREGORY W PROFESSOR$127,796.08 LASTINGER, MICHAEL D ASSOCIATE PROVOST$127,773.74 LATTAL, KENNON A CENTENNIAL PROFESSOR$127,620.63 REECE, WILLIAM S PROFESSOR$127,550.96 SECCURRO, SHEILA JO EXECUTIVE DIRECTOR$127,500.00 SARKEES, MATTHEW E ASSISTANT PROFESSORPage 22 of 44

AGENCY SALARY NAME TITLE$127,241.07 WANG, KUNG K CHAIRPERSON$127,163.20 NURKIEWICZ, TIMOTHY ASSOCIATE PROFESSOR$127,097.69 HARRIS, TREVOR M PROFESSOR$127,073.86 CUKIC, BOJAN PROFESSOR$126,850.05 DOUGLAS, STEPHEN L DIRECTOR$126,841.12 KLEIST, VIRGINIA FRAN ASSOCIATE PROFESSOR$126,835.78 GUDUR, JAGANMOHAN DIRECTOR$126,786.00 KERR, BEVERLY D EMPLOYEE RELATIONS C$126,561.95 MANCINI, C G ASSOCIATE DEAN$126,409.61 GUO, NANCY LAN ASSOCIATE PROFESSOR$126,408.00 SMITH, DAVID J PROFESSOR$126,225.00 LEE, STEPHEN E EXECUTIVE DIRECTOR$126,082.37 SHULMAN, ELLIOT R DIRECTOR$126,000.00 KING, DANA E CHAIRPERSON$125,945.05 RIEMENSCHNEIDER, SH PROFESSOR$125,906.27 PARISER, DAVID B PROFESSOR$125,552.70 LOFSTEAD, REBECCA B ASSISTANT VICE PRESI$125,444.00 FRICK, MATHIS P CHAIRPERSON$125,252.82 HIGA, GERALD M PROFESSOR$125,152.87 SMITH, JAMES E PROFESSOR$124,985.70 MAWHINNEY, MICHAEL PROFESSOR$124,780.15 SPEAKER, PAUL J ASSOCIATE PROFESSOR$124,542.33 YOUNG, ANDREW T ASSOCIATE PROFESSOR$124,455.30 DYE, BRYAN D INTERIM CHAIR$124,252.14 PETRONIS, JOHN J PROFESSOR$124,078.39 ROBERTS, ROBERT E DIRECTOR$124,000.00 TSE, WILLIAM ASSOCIATE PROFESSOR$123,924.68 ROBINSON, STEPHEN E UNIVERSITY REGISTRAR$123,608.10 FISHER, JOHN W II PROFESSOR$123,410.76 FARRIS, G COREY DIRECTOR OF HOUSING$123,302.40 NEWTON, MICHAEL D ASSISTANT PROFESSOR$123,120.80 THOMAS, GARTH EUGE ASSOCIATE CAMPUS PRO$123,119.89 SMITH, MARY JANE PROFESSOR$123,081.61 RUSCELLO, DENNIS M PROFESSOR$122,922.26 THOMAS, RICHARD B CHAIRPERSON$122,873.98 MECKSTROTH, RICHAR PROFESSOR$122,643.08 EDELSTEIN, BARRY A PROFESSOR$122,534.19 DAILEY, ROBERT A PROFESSORPage 23 of 44

AGENCY SALARY NAME TITLE$122,277.42 NAPOLITANO, MARCELL PROFESSOR$121,869.60 KELLY, KIMBERLY MICH ASSOCIATE PROFESSOR$121,833.00 PATERNOSTRO, MARK TEACHING ASSOCIATE P$121,805.39 FAMOURI, PARVIZ PROFESSOR$121,700.00 GANESAN, SRINIVASAN ASSISTANT PROFESSOR$121,682.25 ELSWICK, BETSY MERE CLINICAL ASSOCIATE P$121,633.32 XIA, JUN ASSISTANT PROFESSOR$121,406.61 ZANIEWSKI, JOHN PAUL PROFESSOR$121,333.76 CREESE, ROBERT C PROFESSOR$121,304.01 LESLIE PELECKY, DIAN PROFESSOR$121,251.94 HEASLEY, KEITH ANDR PROFESSOR$121,147.97 SNIVELY, DAVID W ASSOCIATE DIRECTOR$121,132.49 BANVARD-FOX, CHRISTI PHYSICIAN$120,670.71 MCCOMBIE, RANDY P CHAIRPERSON$120,633.67 DADYBURJOR, DADY B PROFESSOR$120,625.86 LORENZETTI, ROSEMAR PROFESSOR SOM$120,555.00 HAM, RICHARD J PROFESSOR$120,447.69 LEDERMAN, DAVID PROFESSOR$120,247.66 HOUGHTON, JEFFERY D ASSOCIATE PROFESSOR$120,191.00 STAUBER, WILLIAM T PROFESSOR$120,067.63 PERSILY, CYNTHIA ARM PROFESSOR$120,000.00 WIENER, R CONSTANCE ASSISTANT PROFESSOR$120,000.00 MANGIE, CRAIG FRANCI ASSISTANT PROFESSOR$120,000.00 BOWMAN, MARY ELIZAB DIRECTOR OF FEDERAL$120,000.00 HUBER, JASON DELWY ASSOCIATE PROFESSOR$119,742.69 SURENDRA, NANDA C ASSOCIATE PROFESSOR$119,673.40 YURA, CATHERINE A ASSISTANT VICE PRESI$119,503.59 GERMAIN, CHERYL A ASSISTANT PROFESSOR$119,335.38 BOWMAN, GREGORY W ASSOCIATE PROFESSOR$119,070.45 LASS, NORMAN J PROFESSOR$119,023.57 MORRIS, GARY J PROFESSOR$118,810.77 WHETSEL, TARA RAQU CLINICAL ASSOCIATE P$118,809.60 BLOMMEL, MATTHEW L CLINICAL ASSOCIATE P$118,547.60 RIEDEL, HEIMO PROFESSOR$118,540.91 NOORE, AFZEL PROFESSOR$118,538.44 LEWIS, LEONARD H DIRECTOR$118,357.00 ELLIOTT, THOMAS A PROFESSOR$118,336.00 CUFF, CHRISTOPHER F PROFESSORPage 24 of 44

AGENCY SALARY NAME TITLE$118,293.25 CUI, PENG ASSISTANT PROFESSOR$118,188.38 JARIDI, MAJID PROFESSOR$118,162.00 MCCRONE, SUSAN HILL PROFESSOR$118,061.93 KLINKHACHORN, PENP TEACHING PROFESSOR$118,027.69 PLEIN, L CHRISTOPHER CHAIRPERSON$117,867.26 BAGBY, MICHAEL D PROFESSOR$117,502.40 WILKS, DAVID H PROFESSOR SOM$117,484.44 GOPALAKRISHNAN, BH PROFESSOR$117,469.10 TRUMBULL, WILLIAM N ASSOCIATE PROFESSOR$117,451.30 SHAFFRON, PETE JR PROFESSOR$117,306.82 ALI, FRANK NICHOLAS ASSISTANT DIRECTOR N$117,005.84 VALENTI, MATTHEW CH PROFESSOR$116,967.73 CELIK, ISMAIL PROFESSOR$116,642.30 HARMS, JAMES CHAIRPERSON$116,593.14 MAHONEY, THOMAS CH DIRECTOR$116,525.99 SIRIWARDANE, HEMA J PROFESSOR$116,500.00 SUNDARAM, UMAPATHY PROFESSOR$116,461.11 BISSONNETTE, GARY K PROFESSOR$116,442.66 LARKIN, KEVIN T PROFESSOR$116,350.00 MARTINELLI, DIANA L ASSOCIATE DEAN$116,087.79 COWAN, BARTON ZALM VISITING PROFESSOR$116,062.04 SMALL, STEPHEN A UNIT COORDINATOR$116,041.63 ZHANG, CUN-QUAN PROFESSOR$115,994.33 SHOUKRY, SAMIR NABI PROFESSOR$115,750.00 LOEFFELBEIN, JOHN ER DIRECTOR$115,696.65 BLUMENTHAL, MICHAEL VISITING PROFESSOR$115,687.00 WEED, SCOTT A ASSOCIATE PROFESSOR$115,621.00 LAMBERT, H WAYNE TEACHING PROFESSOR$115,467.52 SKOUSEN, JEFFREY G PROFESSOR$115,405.18 DAWLEY, DAVID DANIEL ASSOCIATE PROFESSOR$115,274.51 PIETROWSKI, CARA R DIRECTOR$115,000.00 SLAIN, DOUGLAS C ASSOCIATE PROFESSOR$115,000.00 SEXTON, JENNIFER COL ASSISTANT PROFESSOR$115,000.00 KING, JUDY A PROFESSOR SOM$114,622.24 BERRY, ANN BAILEY ASSOCIATE DIRECTOR$114,595.02 KUGLER, EDWIN L PROFESSOR$114,566.50 TERPENING, CHRISTOP ASSOCIATE PROFESSOR$114,413.71 MEANS, KENNETH H PROFESSORPage 25 of 44

AGENCY SALARY NAME TITLE$114,401.44 ROSS, ARUN A ASSOCIATE PROFESSOR$114,379.08 PERROTTA, PETER L PROFESSOR SOM$114,368.33 MCGRAW, JAMES B PROFESSOR$113,998.69 MACDONALD, WILLIAM PROFESSOR$113,956.60 MOHAGHEGH, SHAHAB PROFESSOR$113,940.65 HARPER-DORTON, KAR PROFESSOR$113,932.27 MATLICK, DARIN K EXTENSION SPECIALIST$113,887.73 WILLIAMS, TIMOTHY P DIRECTOR$113,813.44 SMITH, BARON V DIRECTOR$113,573.94 MARTIN, CHRIS A ASSOCIATE PROFESSOR$113,483.11 FITCH, CINDY E EXTENSION PROFESSOR$113,320.51 MORRIS, JAMES A DIRECTOR$113,163.64 JACKSON, HOWARD KEI CHAIRPERSON$113,070.00 HOLLANDER, JOHN MIC ASSOCIATE PROFESSOR$112,864.24 MOORE, LUANN MARIE DIRECTOR$112,753.73 HAGAN, JOE D PROFESSOR$112,730.53 MEADOR, MICHAEL JAC ASSISTANT PROFESSOR$112,646.71 NARDI, ANNE H PROFESSOR$112,629.85 SRIVASTAVA, ABHISHE ASSOCIATE PROFESSOR$112,542.71 KOSSLOW, DAVID ROBE DIRECTOR$112,493.33 CARPENTER, ROGER D CHAIRPERSON$112,361.31 LIVELY, LISA ANN DIRECTOR$112,267.12 WIETHOLTER, JON P CLINICAL ASSISTANT P$112,179.00 SHEIL, JAMES M ASSOCIATE PROFESSOR$112,048.43 MARTIN, CHRISTOPHER PROFESSOR SOM$112,031.08 FONES-WOLF, ELIZABE CHAIRPERSON$112,000.00 CARRINGTON, DAVID C ASSISTANT PROFESSOR$111,965.75 STOLARIK, JESSICA JU ASSISTANT DEAN$111,931.00 COSTAS, MICHELLE MA ASSISTANT PROFESSOR$111,928.13 AMERSON, JENA TONIC ASSOCIATE PROFESSOR$111,928.13 PECK, ALISON ELIZABE ASSOCIATE PROFESSOR$111,919.00 COBEN, JEFFREY HY DIRECTOR$111,789.38 RHEE, WILLIAM ASSOCIATE PROFESSOR$111,555.02 HELM, ALISON L CHAIRPERSON$111,522.00 HARDY, STEVEN LEE TEACHING ASSOCIATE P$111,481.56 STUDLAR, DONLEY T PROFESSOR$111,293.64 SAAB, JOY FAINI CHAIRPERSON$111,282.00 BRYNER, RANDALL W ASSOCIATE PROFESSORPage 26 of 44

AGENCY SALARY NAME TITLE$111,187.63 CONFER, JENNIFER ELI CLINICAL ASSISTANT P$111,165.35 KANG, BRUCE S PROFESSOR$110,972.84 WOLOSHUK, JEAN M EXTENSION SPECIALIST$110,919.97 ELLIS, ATIBA RONDELL ASSOCIATE PROFESSOR$110,777.91 KAMMER, THOMAS W PROFESSOR$110,700.42 ADJEROH, DONALD AS PROFESSOR$110,527.20 INNES, KAREN E ASSOCIATE PROFESSOR$110,519.24 BARTH, KARL EDWARD ASSOCIATE PROFESSOR$110,460.00 BRAGG, ROBERT STANL DIRECTOR$110,430.00 BAILEY, BARBARA COP ASSISTANT VICE PRESI$110,323.20 BAUGH, GINA MARIE CLINICAL ASSISTANT P$110,190.97 KOAY, MARY ELLEN PROFESSOR$110,173.30 KECOJEVIC, VLADISLAV ASSOCIATE PROFESSOR$110,156.33 JONES, JERYL CHRISTL PROFESSOR$110,011.39 IRWIN, CAULTON L PROGRAM COORDINATOR$110,000.00 KELLERMEYER, SUNITA SENIOR ASSOCIATE GEN$110,000.00 HURST, MICHAEL K ASSOCIATE PROFESSOR$109,983.38 OLSON, JOAN K ASSOCIATE PROFESSOR$109,873.31 LACOMBE, DONALD J ASSOCIATE PROFESSOR$109,829.50 SWISHER, ANNE K PROFESSOR$109,744.36 ZASLAU, STANLEY PROFESSOR SOM$109,676.08 MYERS, KATHY M ASSISTANT DIRECTOR N$109,600.81 COTTRELL, SCOTT ALLE ASSOCIATE PROFESSOR$109,532.99 KNOTTS, BRICE A DIRECTOR$109,499.37 KLINKHACHORN, POWSI PROFESSOR$109,391.00 SOKOLOV, MAXIM ASSOCIATE PROFESSOR$109,379.51 MENZIES, TIMOTHY JAM PROFESSOR$109,308.00 SHIEMKE, ANDREW K ASSOCIATE PROFESSOR$109,308.00 GRABER, STEPHEN G ASSOCIATE PROFESSOR$109,258.66 GARTIN, STACY A PROFESSOR$109,190.82 TU, SHINE S ASSOCIATE PROFESSOR$109,180.79 YU, JING JIE RESEARCH ASSOCIATE P$109,058.00 AGAZIE, YEHENEW MEK ASSOCIATE PROFESSOR$109,035.97 ABBOTT, ASHOK B ASSOCIATE PROFESSOR$109,000.00 FERSHEE, JOSHUA PAU ASSOCIATE PROFESSOR$108,912.00 EVANS, THOMAS H RESEARCH ASSISTANT P$108,902.00 LUKOMSKI, SLAWOMIR ASSOCIATE PROFESSOR$108,885.00 CUNNINGHAM, KELI M ASSOCIATE ATHLETIC DPage 27 of 44

AGENCY SALARY NAME TITLE$108,446.54 BASISTHA, ARABINDA ASSOCIATE PROFESSOR$108,414.22 HOWES, TERRI LYNN ASSOCIATE ATHLETIC D$108,338.00 ABEL, REBECCA JANE S DEPARTMENT SECTION C$108,320.77 HARPER, GEORGE W PROFESSOR$108,280.15 KORAKAKIS, DIMITRIS ASSOCIATE PROFESSOR$108,263.49 DELLA-GIUSTINA, DANIE PROFESSOR$108,209.25 GRAVES, LORA D ASSISTANT PROFESSOR$108,209.25 MASTALERZ, FRANK J J ASSISTANT PROFESSOR$108,164.45 MCNEIL, DANIEL W PROFESSOR$108,160.00 KLINE, JONATHAN M CLINICAL ASSISTANT P$108,063.45 MARTIN, MATTHEW M CHAIRPERSON$108,000.00 WILSON, ELAINE WATE ASSOCIATE PROFESSOR$108,000.00 CARR, TIMOTHY ROBER PROFESSOR$108,000.00 BEETY, VALENA ELIZAB ASSOCIATE PROFESSOR$108,000.00 FERSHEE, KENDRA JEA ASSOCIATE PROFESSOR$107,955.43 KAO, ELIZABETH PROFESSOR$107,745.67 GOSEVA-POPSTOJANO ASSOCIATE PROFESSOR$107,614.92 PETERSEN, JEFFREY L PROFESSOR$107,611.41 CAO, XIAN-AN ASSOCIATE PROFESSOR$107,473.12 KASPROWICZ, ALFRED DIRECTOR$107,398.35 ROSE, JOHN GREGORY DIRECTOR$107,376.80 JAIN, ABNASH C PROFESSOR$107,311.18 CHEN, HUNG-LIANG PROFESSOR$107,229.05 RAYBURN, EDWARD BA EXTENSION SPECIALIST$107,072.14 SCHAEFFER, PETER V PROFESSOR$107,051.30 BANTA, LARRY E PROFESSOR$107,050.13 HALABE, UDAYA BHATT PROFESSOR$106,288.88 ALSTON, ORAN L ASSISTANT PROFESSOR$106,277.39 MORTON, JOSEPH B PROFESSOR$106,202.81 LUDLOW, BARBARA L PROFESSOR$106,139.26 LIU, JUN ASSOCIATE PROFESSOR$106,082.89 CADY, THOMAS C PROFESSOR$106,080.00 MAYNOR, LENA M CLINICAL ASSISTANT P$106,000.00 MORRIS, KEITH ASSOCIATE PROFESSOR$106,000.00 BUSH, STEPHEN HAROL ASSOCIATE PROFESSOR$105,945.61 PERONE, MICHAEL T PROFESSOR$105,694.41 BLOBAUM, ROBERT E J PROFESSOR$105,635.78 DEAN, ROBERTA A DIRECTORPage 28 of 44

AGENCY SALARY NAME TITLE$105,575.00 YORTY, ROBIN L EXECUTIVE DIRECTOR &$105,569.06 WICCLAIR, MARK R PROFESSOR$105,395.62 MAXON, ROBERT M PROFESSOR$105,214.60 CUMMING, JONATHAN R PROFESSOR$105,179.80 FONES-WOLF, KENNET PROFESSOR$105,060.00 MCMILLAN, ASHLEE NIC CLINICAL ASSISTANT P$105,051.24 MOYER, ROBERT ALAN DIRECTOR$105,012.00 WHITMORE, R C PROFESSOR$104,962.92 MUCINO, VICTOR H PROFESSOR$104,757.59 FREMOUW, WILLIAM J PROFESSOR$104,751.96 CUTRIGHT, STEVEN WA DIRECTOR FEAP$104,679.92 SCHMID, NATALIA ANAT ASSOCIATE PROFESSOR$104,608.97 KOIKE, KAZUNARI PROFESSOR SOM$104,538.55 WILLIAMSON, JOSHUA CHAIRPERSON$104,513.03 BLAKELY, GERALD L ASSOCIATE PROFESSOR$104,369.13 BADZEK, LAURIE A PROFESSOR$104,367.05 OLTHAUS, DANIEL ROY DIRECTOR$104,304.22 DAVARI, ASADOLLAH PROFESSOR$104,145.00 GRIFFITH, ROBERT K ASSOCIATE PROFESSOR$104,040.00 MARTELLO, JOHN L CLINICAL ASSISTANT P$104,040.00 GAROFOLI, GRETCHEN CLINICAL ASSISTANT P$103,976.18 DAY, KATHY J ASSOCIATE DIRECTOR$103,961.43 WINN, GARY PROFESSOR$103,958.00 MCCOY, GARY GLEN PHARMACIST$103,956.82 ARNOLD, SUSAN J ASSOCIATE UNIVERSITY$103,932.68 PRINCIPE, JOHN ANTHO DIRECTOR$103,874.00 KIERIG, HUGH EVERET DIRECTOR$103,836.00 SMITH, DAVID MATTHE ASSISTANT PROFESSOR$103,810.96 CHRISTIAN, TONI S DIRECTOR$103,717.44 DENTON, JAMES W ASSOCIATE PROFESSOR$103,584.00 MCINTOSH, JENNIFER A SPECIAL ASSISTANT$103,501.71 GYURE, KYMBERLY A PROFESSOR SOM$103,452.68 THOMPSON, JOHN C ASSOCIATE DIRECTOR$103,341.00 WARNER, TIMOTHY PROFESSOR$103,326.14 STUCHELL, ROBERT N PROFESSOR$103,303.00 WILSON, MATTHEW E CHAIRPERSON$103,272.04 CASE, WILLIAM JAMES DIRECTOR COMMUNICATI$103,260.50 SZUL, MICHAEL J ASSOCIATE ATHLETIC DPage 29 of 44

AGENCY SALARY NAME TITLE$103,158.72 KERSHNER, RUTH E PROFESSOR SOM$103,069.53 FRIEND, ROBERT DAVID DIRECTOR$103,064.74 MATHERS, PETER HIRA ASSOCIATE PROFESSOR$103,057.56 LI, XIN ASSOCIATE PROFESSOR$103,018.61 RAMEZAN, AMIR DIRECTOR$103,000.00 MCCALL, LAURA MILLER DIRECTOR$103,000.00 HUGGINS, FRANKLIN CLINICAL ASSISTANT P$102,965.94 POTTS, MARILYN SUE DIRECTOR$102,898.02 ZHANG, HANTING ASSOCIATE PROFESSOR$102,856.54 KUHN, AMY LYNNE DIRECTOR$102,850.00 HOLLS, WILLIAM MARTI PROFESSOR SOM$102,847.35 EBRON, ALFRED E JR PROGRAM COORDINATOR$102,794.93 MCFALL, BARBARA SKE INTERIM DIVISION DIR$102,462.00 GUFFEY, STEVEN E PROFESSOR$102,423.37 KOEPKE, MARK E PROFESSOR$102,395.68 COLLINS, ALAN R PROFESSOR$102,340.00 BROCK, ROBERT WAYN ASSOCIATE PROFESSOR$102,134.44 GOODMAN, STEPHEN D CHAIRPERSON$102,000.00 WEN, SIJIN ASSISTANT PROFESSOR$101,890.47 CHAPMAN, PAUL EUGE INTERIM ASSOCIATE DE$101,865.94 D'AUDIFFRET, ALEXAND ASSOCIATE PROFESSOR$101,824.22 LEFTWICH, STEVEN D CHAIRPERSON$101,764.67 TUNINETTI, ANGEL TOM CHAIRPERSON$101,750.00 ROWE, LESTER TYRON ASSISTANT COACH$101,693.38 MEZERA, CHAD M PROGRAM COORDINATOR$101,686.15 TITOLO, MATTHEW VISITING ASSOCIATE P$101,654.06 DURHAM, DAVID L DIRECTOR$101,545.63 LEE, PATRICIA HUREST VISITING ASSOCIATE P$101,542.21 FURBEE, GARY G II SENIOR ASSOCIATE GEN$101,539.00 DRIVER, RICHARD P JR CHAIRPERSON$101,490.00 YOO, DONG WOO ASSISTANT PROFESSOR$101,490.00 ROSS, AMANDA LYNN ASSISTANT PROFESSOR$101,490.00 NOWAK, ADAM D ASSISTANT PROFESSOR$101,467.20 OLSON, DALE P PROFESSOR$101,455.52 SLOANE, THOMAS S DIRECTOR$101,413.12 CARPENTER, LESLIE D CHIEF BUSINESS PLANN$101,404.53 YAO, FENG ASSISTANT PROFESSOR$101,377.00 YU, HANGANG ASSOCIATE PROFESSORPage 30 of 44

AGENCY SALARY NAME TITLE$101,348.04 STORES, KATIE REBEC ASSISTANT DEAN$101,316.22 BISHOP, SARA A ASSISTANT DIRECTOR N$101,289.12 WARASH, BARBARA G PROFESSOR$101,209.14 AHLUWALIA, RASHPAL PROFESSOR$101,187.09 MARTINELLI, DAVID R PROFESSOR$101,100.00 WEIMER, PATRICIA A INTERIM DIRECTOR$101,000.00 WHITE, TRAVIS GRANT CLINICAL ASSISTANT P$100,964.64 KITE, J STEVEN CHAIRPERSON$100,929.99 GRAY, DONALD D PROFESSOR$100,850.00 EL-BAKRI, YOUNES NOA PROFESSOR SOM$100,846.37 CARDER, DANNY K (DA PROGRAM COORDINATOR$100,778.55 OBENAUF, PATRICIA A PROFESSOR$100,741.00 PERKINS, NICHELLE D DEPUTY CHIEF DIVERSI$100,662.00 HORNSBY, WILLIAM G ASSOCIATE PROFESSOR$100,655.43 GUSE, ERAN ALAN ASSISTANT PROFESSOR$100,623.25 LINGER, ROBERTA CAR CHIEF BUSINESS PLANN$100,603.73 LOVELL, J STEPHEN ASSOCIATE PROFESSOR$100,500.00 BABCOCK, CHARLES K CLINICAL ASSISTANT P$100,383.04 LEYDEN (LOA) DIRECTOR$100,116.02 HOUSE, SCOTT D PHARMACIST$100,010.34 LAI, HONG-JIAN PROFESSOR$100,000.00 FULLER, EDGAR J JR CHAIRPERSON$100,000.00 PRUNTY, JEREMY JAME CLINICAL ASSISTANT P$100,000.00 MIX, JOSEPH A ASSISTANT PROFESSOR$100,000.00 FAULKNIER, BRETT A ASSISTANT PROFESSOR$100,000.00 JACKSON, GLEN PAUL ASSOCIATE PROFESSOR$99,960.00 AYLOR, JACK BROWN DIRECTOR$99,955.95 TAYLOR, DAVID H DIRECTOR$99,827.80 BRADY, LAURA A PROFESSOR$99,781.35 GRAHAM, DAVID W ASSOCIATE PROFESSOR$99,670.89 DINGESS, ONA P PHARMACIST$99,515.65 KEYES, GORDON G PROFESSOR$99,500.00 OBERHAUSER, ANN M DIRECTOR$99,492.30 REYNOLDS, DARYL S ASSOCIATE PROFESSOR$99,450.00 KENNEDY, STEPHENIE ASSOCIATE DIRECTOR$99,346.78 AMMAR, HANY H PROFESSOR$99,283.66 SPLETH, JANICE SUE PROFESSOR$99,099.63 BAKER, AMY MICHELLE DIRECTORPage 31 of 44

AGENCY SALARY NAME TITLE$99,098.53 MINCH, MARGARET A CLINICAL ASSOCIATE P$99,084.55 ATKINS, CAROLYN P PROFESSOR$99,071.41 PUTTAIAH, GOVINDAPP CHAIRPERSON$99,062.63 BROWN, STEPHEN W DEAN$98,994.61 MARKSTROM, CAROL A PROFESSOR$98,975.80 TAKACS, AMY LYNN PHARMACIST$98,955.60 KENNEY, P BRETT PROFESSOR$98,940.00 REGIER, MICHAEL DAVI ASSISTANT PROFESSOR$98,895.68 BOOTH-BUTTERFIELD, PROFESSOR$98,888.08 CAIRNS, DARRAN R ASSOCIATE PROFESSOR$98,828.80 MOMEN, JESSIE L BUSINESS PLANNING OF$98,693.41 WILMES, DOUGLAS ROB DEAN$98,527.28 DORTON, JOSEPH C PROFESSOR$98,479.37 THOMPSON, GREGORY ASSOCIATE PROFESSOR$98,383.37 O'NEAL, JULIE ELIZABE PHARMACIST$98,376.31 CHERTOK, ILANA RIVKA ASSOCIATE PROFESSOR$98,191.28 HURSH, DANIEL E PROFESSOR$98,119.37 BROCK, KRISTIE LEE CLINICAL VETERINARIA$98,003.91 GULLION, TERRY WILLI PROFESSOR$98,000.00 WATKINS, STEVEN M DIRECTOR$97,985.99 ANDERSON, BRIAN JAM ASSOCIATE PROFESSOR$97,973.73 NATHANIEL, ALVITA K ASSOCIATE PROFESSOR$97,912.47 SAILER, RITA ROMAN DIRECTOR FEAP$97,810.81 ESCHEN, ELAINE MARIE ASSOCIATE PROFESSOR$97,810.36 BIGGS, ALAN R PROFESSOR$97,776.00 BUCKLAND, MARY J INTERIM DIRECTOR$97,753.35 LIU, XINGBO ASSOCIATE PROFESSOR$97,647.29 NISHIOKA, SHUICHIRO ASSISTANT PROFESSOR$97,450.00 TURNBULL, CRAIG C HEAD COACH$97,261.55 KLANDORF, HILLAR PROFESSOR$97,221.26 CIMINO, KEVIN J ASSOCIATE GENERAL CO$97,213.00 LASALA, PAUL ROCCO ASSOCIATE PROFESSOR$97,212.20 BELCHER, STEPHEN G ASSISTANT DIRECTOR N$97,200.00 BRINDOCK, THOMAS NI ASSISTANT PROFESSOR$97,200.00 BHATTACHARYYA, DEB ASSOCIATE PROFESSOR$97,191.34 WATKINS, DAVID H INTERIM DIRECTOR$97,051.34 PRICE, SANDRA A RISK MANAGER$97,045.67 WU, NIANQIANG ASSOCIATE PROFESSORPage 32 of 44

AGENCY SALARY NAME TITLE$97,042.50 D'SOUZA, GERARD E PROFESSOR$96,933.16 JACKSON, RANDALL W DIRECTOR$96,900.00 ALURI, AJAY KUMAR VISITING ASSISTANT P$96,900.00 SOOTER, LETHA J ASSISTANT PROFESSOR$96,879.49 RIFFON, BEVERLY JANE ASSISTANT DIRECTOR N$96,847.14 COATES, WILLIAM JOSE ASSISTANT DEAN$96,704.91 STRAWSER, LINDA C DIRECTOR$96,556.44 MILTENBERGER, JAMES PROFESSOR$96,540.74 FISHER, BONNIE MCBE DIRECTOR$96,483.23 HUEBSCH, WADE WILLI ASSOCIATE PROFESSOR$96,341.48 CAVE, SABRINA MCDON ASSISTANT VICE PRESI$96,311.32 CUTHBERT, JOHN A UNIVERSITY LIBRARIAN$96,269.91 DAVIS, DUANE S ASSOCIATE PROFESSOR$96,248.42 WAYNE, WILLIAM S ASSOCIATE PROFESSOR$96,233.31 HENSEL, ROBIN ANN M ASSISTANT DEAN$96,191.32 MUNDELL, SHANNON NI DIRECTOR$96,187.15 ST LOUIS, KENNETH O PROFESSOR$96,186.09 BEALL, JOHN O PROFESSOR$96,057.40 LUO, JUHUA ASSISTANT PROFESSOR$96,004.52 CENDANA, PATRICIA LY DIRECTOR$96,000.00 LONG, DUSTIN MARSH ASSISTANT PROFESSOR$95,963.76 SMITH, MARILYN ELIZAB CLINICAL PROFESSOR$95,938.49 GEBREMEDHIN, TESFA PROFESSOR$95,900.00 DOUGLAS, RICHARD AL ASSISTANT PROFESSOR$95,867.67 ELMORE, SANDRA J CHAIRPERSON$95,845.47 PIRAS, GIANFRANCO RESEARCH ASSISTANT P$95,845.20 LI, BINGYUN ASSOCIATE PROFESSOR$95,845.20 PEI, MING ASSOCIATE PROFESSOR$95,844.43 WIGAL, GRACE J TEACHING PROFESSOR$95,842.24 WILES, ROSSI E ASSOCIATE GENERAL CO$95,837.50 MASTER, SARA A SPECIAL ASSISTANT TO$95,781.00 STEVENSON, JAMES M I CHAIRPERSON$95,748.00 JALSO, ALEXANDER C DIRECTOR$95,746.71 DOUGLAS, STRATFORD ASSOCIATE PROFESSOR$95,721.88 KIM, HONG N PROFESSOR$95,675.39 TREMONT, TIMOTHY J CLINICAL ASSOCIATE P$95,674.40 MARTIN, CLIFFORD CAR ASSISTANT DIRECTOR N$95,630.22 DAWSON, JEREMY M RESEARCH ASSISTANT PPage 33 of 44

AGENCY SALARY NAME TITLE$95,539.99 SCHAFER, ROSANA ASSOCIATE PROFESSOR$95,492.82 ELMES, GREGORY A PROFESSOR$95,466.03 ROSE, TERRY L ASSOCIATE PROFESSOR$95,356.42 LIN, LIAN SHIN ASSOCIATE PROFESSOR$95,294.70 CHRISTIE, IAN PROFESSOR$95,165.86 LUO, YI ASSOCIATE PROFESSOR$95,102.26 BLEMINGS, KENNETH P. PROFESSOR$95,094.52 HAWKINS, ANDREW H PROFESSOR$95,055.75 SAND-JECKLIN, KARI EL ASSOCIATE PROFESSOR$95,044.15 MUKDADI, OSAMA ASSOCIATE PROFESSOR$95,000.44 GREASER, THOMAS L PROFESSIONAL TECHNOL$94,970.39 WILHELM, MICHAEL BR DIRECTOR$94,959.12 JONES, DINA LYNN ASSOCIATE PROFESSOR$94,942.44 WHEELER, STEVEN DA ASSOCIATE PROFESSOR$94,883.50 WETMORE, STEPHEN J CHAIRPERSON$94,707.90 CIRA, TAMELA P CHIEF BUSINESS PLANN$94,678.98 KLINKE, DAVID J ASSOCIATE PROFESSOR$94,657.00 COHEN, DAVID B ASSISTANT PROFESSOR$94,606.03 KILWEIN, JOHN C CHAIRPERSON$94,582.71 BEHLING, ROBERT E PROFESSOR$94,569.50 TOLKA, BRYAN ALLEN PROFESSIONAL TECHNOL$94,539.13 MCGILL, DAVID W EXTENSION SPECIALIST$94,390.68 CHOUDHRY, MOHAMMA PROFESSOR$94,303.68 HYLTON, DONNA KAY PROFESSIONAL TECHNOL$94,298.58 SWEET, TIMOTHY R PROFESSOR$94,274.76 BILGESU, HUSEYIN ILKI ASSOCIATE PROFESSOR$94,249.17 COOPER, MICHAEL HAR ASSISTANT DIRECTOR N$94,248.00 RAUSCHER, KIMBERLY ASSISTANT PROFESSOR$93,979.11 RICHMOND, BRYAN K PROFESSOR SOM$93,916.41 PANACCIONE, DANIEL G PROFESSOR$93,865.03 WATSON, JACK C II CHAIRPERSON$93,789.00 FRANCE, CHERYL A ASSISTANT PROFESSOR$93,765.89 REED, HAROLD HANWA PROFESSOR SOD$93,761.59 BUCK, KATHARINE JOY ASSOCIATE PROFESSOR$93,750.23 CARPINELLI, RICHARD DEAN$93,708.59 HENRY, CAROL A DEPARTMENTAL DIVISIO$93,655.15 RAWOOL, VISHAKHA W PROFESSOR$93,576.00 BILLINGS, HEATHER J TEACHING ASSOCIATE PPage 34 of 44

AGENCY SALARY NAME TITLE$93,371.20 ZHU, MOTAO ASSISTANT PROFESSOR$93,338.00 RAMAMURTHY, VISVAN ASSOCIATE PROFESSOR$93,330.00 KELLER, IONA RAE CHIEF GRIEVANCE ADMI$93,230.68 MAYER, ANITA GRACE DIRECTOR$93,207.00 TORRES, ASCENSION M ASSOCIATE PROFESSOR$93,183.12 FRISBEE, STEPHANIE J ASSISTANT PROFESSOR$93,056.00 LAKE, MARTHA JANE PROFESSOR$93,043.26 BOWEN, ELAINE PATRI EXTENSION SPECIALIST$93,013.88 GYURKE, PATRICIA WR SENIOR ADVISOR HR ST$93,002.00 WILKINSON, LAWRENC EXECUTIVE CREATIVE D$92,938.25 WALDEN, JAMES P ASSOCIATE DIRECTOR$92,862.00 OLFERT, MARK ASSISTANT PROFESSOR$92,786.43 SUDER, KIMBERLY E HUMAN RESOURCES ADM$92,718.00 PAN, XIAOYUN ASSISTANT PROFESSOR$92,662.84 TEMPLE, HOLLEE SCHW TEACHING ASSOCIATE P$92,448.16 ETZEL, EDWARD F PROFESSOR$92,367.47 PERHINSCHI, MARIO GE ASSOCIATE PROFESSOR$92,365.23 BISON-HUCKABY, MART DIRECTOR FEAP$92,253.50 SHUSTER, LINDA I PROFESSOR$92,164.79 CUSHING, BRIAN J ASSOCIATE PROFESSOR$92,066.69 MCKENDALL, ALAN R JR ASSOCIATE PROFESSOR$92,031.35 MOREAU, ROBERT M PROFESSIONAL TECHNOL$92,000.00 MARTIN, JARRELL R II ASSISTANT PROFESSOR$91,947.95 LIVELY, MATHEW W PROFESSOR SOM$91,870.29 SUBRAMANI, KRISHNAM ASSOCIATE PROFESSOR$91,800.00 ROSSWURM, GLENN JO DIRECTOR$91,759.10 WILSON, THOMAS H PROFESSOR$91,744.64 SHAEIWITZ, JOSEPH A ASSOCIATE PROFESSOR$91,701.22 HENDRICKS, JOHN W III ASSISTANT DEAN$91,674.98 SIVANERI, NITHI T PROFESSOR$91,667.00 MYERS, DOUGLAS JOS ASSISTANT PROFESSOR$91,654.65 STEVENSON, SARAH EL EXTENSION SPECIALIST$91,576.82 ANDREWS, ERIC S SPECIAL ASSISTANT TO$91,575.00 KETTLER, ANDREW T ASSISTANT COACH$91,481.56 WIEGAND, ROBERT L J PROFESSOR$91,468.31 SIEGRIST, JOANN SPEN PROFESSOR$91,430.76 RYE, JAMES A PROFESSOR$91,417.33 WAFLE, TRINA KAROLC ASSOCIATE DIRECTORPage 35 of 44

AGENCY SALARY NAME TITLE$91,378.53 CHMIEL, SENTA FOWLE PROFESSIONAL TECHNOL$91,304.74 SUN, QINGYUN EXTENSION SPECIALIST$91,214.18 MANCINELLI, CORRIE A ASSOCIATE PROFESSOR$91,013.43 OSBORNE, PHILLIP I EXTENSION SPECIALIST$91,000.00 CONWAY, BAQIYYAH NI ASSISTANT PROFESSOR$91,000.00 ICE, CHRISTA LYNN ASSISTANT PROFESSOR$90,908.37 GUNEL, ERDOGAN PROFESSOR$90,869.31 ICE, JOYCE ANN DIRECTOR FEAP$90,851.31 PUGH, PENNY L UNIVERSITY LIBRARIAN$90,780.00 SZKLARZ, GRAZYNA D ASSOCIATE PROFESSOR$90,646.52 BECKLEY, TRACEY JEA PROGRAM DIRECTOR$90,643.06 LASTINGER, VALERIE C INTERIM ASSOCIATE DE$90,526.45 GOLDWASSER, JOHN L PROFESSOR$90,518.77 PENG, FELICIA F ASSOCIATE PROFESSOR$90,515.96 MORAN, THOMAS J DIRECTOR$90,468.88 STOCKDALE, THOMAS P EXTENSION SPECIALIST$90,372.00 FINK, LEAH WENDY HA TEACHING ASSOCIATE P$90,371.88 WOODFORK, KAREN A TEACHING ASSOCIATE P$90,302.88 RAFTER, WILLIAM J ASSOCIATE UNIVERSITY$90,254.00 DICK, GREGORY M ASSISTANT PROFESSOR$90,253.99 CHMIEL, WALTER F PROFESSIONAL TECHNOL$90,108.86 KENT, ROBERT L PROGRAM DIRECTOR$90,108.00 TUCKER, ERIC SHANE ASSISTANT PROFESSOR$90,000.00 MATLOCK, DEREK LEE ASSISTANT COACH$90,000.00 CLARK, RALPH W CHAIRPERSON$90,000.00 MULLEN, CARRIE MARIE DIRECTOR$90,000.00 OLIVERIO, MICHAEL PROFESSIONAL TECHNOL$89,911.00 MIELE, VINCENT RUSSO ASSISTANT PROFESSOR$89,846.40 RINEHART, STEVEN D PROFESSOR$89,658.88 IRELAND, GERALDINE M DIRECTOR$89,643.56 PYZDROWSKI, LAURA J PROFESSOR$89,603.00 CONNORS, JOHN M ASSOCIATE PROFESSOR$89,553.76 FRAGALE, MICHAEL W ASSISTANT ATHLETIC D$89,546.51 CIESIELSKI, KRZYSZTO PROFESSOR$89,374.73 DORETTO, GIANFRANC ASSISTANT PROFESSOR$89,347.33 STRIFE, MARY L UNIVERSITY LIBRARIAN$89,332.00 MCCRORY, JEAN LU ASSISTANT PROFESSOR$89,288.64 GURKA, KELLY KATHLE ASSISTANT PROFESSORPage 36 of 44

AGENCY SALARY NAME TITLE$89,270.51 BERRY, KEVIN B ASSOCIATE DIRECTOR$89,107.91 CROWE, EDWARD R ENGINEERING SCIENTIS$89,102.54 VESTAL, APRIL L ASSOCIATE DIRECTOR$89,068.22 STACK, SAMUEL F JR PROFESSOR$89,065.48 HAMMERSMITH, JACK L PROFESSOR$89,027.09 MARN, CYNTHIA A ASSOCIATE DIRECTOR$89,009.00 YOKOTA, STANLEY D ASSOCIATE PROFESSOR$88,966.81 YOHN, D ALEX PROFESSIONAL TECHNOL$88,840.41 FULLER, MARJORIE MIC DIRECTOR$88,666.00 VAUGHAN, RICHARD A CHAIRPERSON$88,620.00 HOU, BOB LEI PROFESSOR SOM$88,594.49 ADAMS, NANCY L CLINICAL ASSISTANT P$88,584.71 FINKLEA, HARRY O PROFESSOR$88,531.00 CLEARY, SEAN HEAD COACH$88,395.98 KERESZTURY, JAMES A ASSISTANT DIRECTOR N$88,365.37 COFFMAN, ERIC DAVID PROFESSIONAL TECHNOL$88,314.59 BUNNER, JAIME N ASSISTANT DIRECTOR N$88,309.21 DUWALL, JOHN E DIRECTOR$88,267.17 WILKINSON, CARROLL UNIVERSITY LIBRARIAN$88,255.96 GUO, GUODONG ASSISTANT PROFESSOR$88,218.00 MARTIN, KAREN HODGE RESEARCH ASSISTANT P$88,166.91 STEWART, MARK WILLI ASSOCIATE DIRECTOR$88,128.00 BYUN, GYUNGSU ASSISTANT PROFESSOR$88,112.94 MARSTILLER, FRED S PROFESSIONAL TECHNOL$88,058.20 RAIMONDO, LOIS ANN VISITING ASSISTANT P$88,034.10 BATSON, DANIEL C ASSOCIATE DIRECTOR$88,000.00 MANN, MICHAEL JOSEP ASSISTANT PROFESSOR$88,000.00 NIX, ANDREW C ASSISTANT PROFESSOR$88,000.00 KRISTJANSSON, ALFGEI ASSISTANT PROFESSOR$87,949.60 HILEMAN, STANLEY MIC ASSOCIATE PROFESSOR$87,906.65 ELLIOTT, ELOISE MCCL VISITING ASSOCIATE P$87,900.55 SODERBERG, BJORN C PROFESSOR$87,850.00 CLEMMER, MELANIE JE ASSISTANT PROFESSOR$87,715.03 DOUGHERTY, MICHAEL EXTENSION SPECIALIST$87,640.56 NEBEL, TERRY A ASSISTANT DIRECTOR N$87,516.00 GRIFFITH, JAMES P PROFESSOR SOM$87,500.00 PIETRANTONIO, RINALD VISITING ASSISTANT P$87,500.00 SIRBU, ANCA IOANA VISITING ASSISTANT PPage 37 of 44

AGENCY SALARY NAME TITLE$87,500.00 NAZIR, SALMAN VISITING ASSISTANT P$87,413.50 PUGACHEVA, ELENA NI ASSISTANT PROFESSOR$87,223.96 LI, DENING PROFESSOR$87,214.09 CHENG, HUNG-MING ASSISTANT PROFESSOR$87,210.00 CRYSER, JULIE RENIA DIRECTOR$87,197.19 UTZMAN, RALPH RUSSE ASSOCIATE PROFESSOR$87,194.46 MORITZ III, JOSEPH S ASSOCIATE PROFESSOR$87,188.58 RITTENHOUSE, ANNA M DIRECTOR$86,854.62 HAAS, MARY E PROFESSOR$86,806.84 DINU, ZOICA C ASSISTANT PROFESSOR$86,790.30 CAUDILL, ANGELA M DIRECTOR$86,782.00 PISTILLI, EMIDIO EDWA ASSISTANT PROFESSOR$86,781.50 KANDZARI, STANLEY J PROFESSOR$86,752.10 WEIGAND, JOHN F PROFESSOR$86,700.00 STOUT, PAULA JO ASSOCIATE PROFESSOR$86,680.14 COSBY, RENA L HUMAN RESOURCES ADM$86,663.03 FORMAN, ARLIE CLAY ASSOCIATE DIRECTOR$86,592.16 JERABEK, MARK A ASSOCIATE PROFESSOR$86,586.99 CRICHLOW, ROBERT SC CHAIRPERSON$86,520.00 FALCON, JUSTIN THOM INSTRUCTOR SOM$86,520.00 COFFINDAFFER, CARIE INSTRUCTOR SOM$86,483.39 FLEISHER, RICHARD L EXTENSION SPECIALIST$86,427.38 RESSETAR, HOLLY GAIL TEACHING ASSOCIATE P$86,402.57 SIMIEN, DANEESH OLIVI ASSISTANT PROFESSOR$86,400.00 BOURLAI, THIRIMACHO ASSISTANT PROFESSOR$86,391.68 BROOKS, JOHN ROGER PROFESSOR$86,389.04 CULP, MARK V ASSISTANT PROFESSOR$86,387.57 YANG, RAY Y PROFESSOR$86,339.38 SABOLSKY, EDWARD MI ASSISTANT PROFESSOR$86,332.72 FAULKES, EVE F PROFESSOR$86,292.00 POURMOHAMMADI FALL ASSISTANT PROFESSOR$86,242.00 CHANTLER, PAUL DAVID ASSISTANT PROFESSOR$86,230.30 YANG, FENG ASSISTANT PROFESSOR$86,208.50 KERNS, DAVID B ATHLETICS TRAINER$86,188.00 YAKOVENKO, SERGIY ASSISTANT PROFESSOR$86,107.66 DUFALLA, DAVID JAMES ASSISTANT DIRECTOR N$86,100.00 CLAYCOMB, RYAN M ASSISTANT DEAN$86,095.17 LEVELLE, ROBERT J II ASSOCIATE DIRECTORPage 38 of 44

AGENCY SALARY NAME TITLE$86,044.32 JABBOUR, ALBERT KEN MEDICAL MIDLEVEL PRA$86,000.00 GU, YU ASSISTANT PROFESSOR$86,000.00 GALLAGHER, JAMES D ASSISTANT PROFESSOR$85,973.22 VIJAY, P V RESEARCH ASSISTANT P$85,932.83 WEIDHAAS, JENNIFER L ASSISTANT PROFESSOR$85,911.52 MASSEY, ROBERT V JR. EXTENSION SPECIALIST$85,884.80 ORNDORFF, CATHERIN DIRECTOR$85,876.87 WILLIAMS, JENNIFER O EXTENSION ASSOCIATE$85,859.20 WONDERLIN, WILLIAM F ASSOCIATE PROFESSOR$85,850.00 BEY, ERIK ARNOLD ASSISTANT PROFESSOR$85,822.56 SIONS, JACQUELINE A MANAGER OPERATING RO$85,723.67 FLORES, JORGE A PROFESSOR$85,660.24 MIZES, JAMES S PROFESSOR$85,656.32 KULATHUMANI, VINODK ASSISTANT PROFESSOR$85,645.97 LEWIS, JAMES W TEACHING ASSISTANT P$85,639.53 LELUIKA, ERIC E PROFESSIONAL TECHNOL$85,600.00 RIGGS, VICTOR W HEAD COACH$85,582.68 ERICKSON, MIA LANE ASSOCIATE PROFESSOR$85,481.00 MOSBY, KIMBERLY A SENIOR ASSOCIATE DEA$85,439.47 CHENG, YUEMING ASSISTANT PROFESSOR$85,411.12 QUARANTA, JOHN D ASSISTANT PROFESSOR$85,391.90 GUTMANN, LUDWIG PROFESSOR$85,365.15 LI, HAILIN ASSISTANT PROFESSOR$85,267.35 AL-NASRA, MOAYYAD CHAIRPERSON$85,255.00 EMERY, SANFORD E CHAIRPERSON$85,098.43 LUCAS, JEFFREY L PROFESSIONAL TECHNOL$85,000.00 AKKERMAN, VYACHESL ASSISTANT PROFESSOR$85,000.00 FATHI, EBRAHIM ASSISTANT PROFESSOR$85,000.00 SIERROS, KONSTANTIN ASSISTANT PROFESSOR$85,000.00 RYAN, KENNETH J ASSOCIATE PROFESSOR$85,000.00 LYNAM, ALFRED EDWA ASSISTANT PROFESSOR$85,000.00 MEBANE, DAVID SPENC ASSISTANT PROFESSOR$84,988.00 GRITSENKO, VALERIYA ASSISTANT PROFESSOR$84,932.94 FORBES, HAROLD M UNIVERSITY LIBRARIAN$84,879.26 DEMARCO, FRANCIS SA TEACHING ASSISTANT P$84,863.47 SHAMBAUGH, NEAL PROFESSOR$84,859.50 BOLT, JOHN A DIRECTOR$84,859.50 WEBBER, JAMES PROFESSIONAL TECHNOLPage 39 of 44

AGENCY SALARY NAME TITLE$84,837.00 STOILOV, PETER G ASSISTANT PROFESSOR$84,834.54 SEXSTONE, ALAN J PROFESSOR$84,820.14 WELLS, WILLIAM MATTH ASSISTANT ATHLETIC D$84,692.15 SHEA, PATRICK SEAN MANAGEMENT AUDITOR S$84,641.51 ANDERSON, JAMES T PROFESSOR$84,577.78 DIAMOND, HARVEY R PROFESSOR$84,551.58 HATTORI, HARUMI PROFESSOR$84,500.88 VANSCOY, FRANCES L ASSOCIATE PROFESSOR$84,500.00 MARTINEZ, IVAN ASSISTANT PROFESSOR$84,361.01 LORIMER, DUNCAN ROS ASSOCIATE PROFESSOR$84,343.74 WAYDA, VALERIE K CHAIRPERSON$84,340.09 MCLAUGHLIN, MAURA A ASSOCIATE PROFESSOR$84,297.01 THEEKE, LAURIE A ASSISTANT PROFESSOR$84,183.90 SARWARI, ARIF R ASSOCIATE PROFESSOR$84,178.33 WATERS, ALAN R DIRECTOR$84,120.32 MCNEIL, CHERYL B PROFESSOR$84,084.56 PATTON, DONNA EXTENSION SPECIALIST$84,000.31 MISHRA, BRIJES ASSISTANT PROFESSOR$84,000.00 LEWIS, JAMES P ASSOCIATE PROFESSOR$84,000.00 SMOLKIN, MATTHEW B ASSISTANT PROFESSOR$84,000.00 GIACOBBI, PETER RON ASSOCIATE PROFESSOR$84,000.00 BASU, SOUMIT K ASSISTANT PROFESSOR$83,987.42 SONG, XUEYAN ASSISTANT PROFESSOR$83,984.00 NAYEEM, MOHAMMED A ASSISTANT PROFESSOR$83,974.44 LIU, YUXIN ASSISTANT PROFESSOR$83,974.37 JONES, ROBIN R DIRECTOR FEAP$83,949.85 STALNAKER, DANIEL J ASSISTANT DIRECTOR N$83,940.00 TENG, BUNYEN RESEARCH ASSISTANT P$83,917.46 UNNIKRISHNAN, AVINAS ASSISTANT PROFESSOR$83,881.75 GOLUBOVIC, LEONARD PROFESSOR$83,794.00 YI, JINGHAI RESEARCH ASSISTANT P$83,772.41 ADAMS, CHELLE JEAN DIRECTOR$83,674.68 ABRAHAM, RACHEL TH ASSISTANT PROFESSOR$83,641.90 SOLANKI, JIGNESH MAH RESEARCH ASSISTANT P$83,640.00 WEISE, SUZANNE VISITING ASSOCIATE P$83,577.15 MCCONNELL, THOMAS PROGRAM LEADER$83,561.58 COLYER, COREY JOSEP CHAIRPERSON$83,484.17 GAINES, MICHAEL S ASSOCIATE REGISTRARPage 40 of 44

AGENCY SALARY NAME TITLE$83,460.85 NICHOLS, LAWRENCE T PROFESSOR$83,400.00 EBEL, JAMES ARTHUR VISITING ASSISTANT P$83,375.00 POLLOCK, LAURIE LEIG INTERIM PROFESSIONAL$83,332.14 RYCZAJ, WILLIAM JOSE SPECIAL ASSISTANT TO$83,325.00 LIVENGOOD, RYAN H ASSISTANT PROFESSOR$83,318.19 SOLANKI, SARIKA KHUS ASSISTANT PROFESSOR$83,281.76 CHETLIN, ROBERT D ASSOCIATE PROFESSOR$83,229.01 CARDI, JANE S ASSISTANT DEAN$83,200.00 MARTONE, PETER FRAN PROFESSIONAL TECHNOL$83,039.80 SPIKER, JOSEPH E EXTENSION AGENT$83,001.53 GINGOLD, HARRY PROFESSOR$83,000.00 KELLEMS, IAN S ASSOCIATE DIRECTOR$83,000.00 MUSHO, TERENCE DAVI ASSISTANT PROFESSOR$82,961.68 BENNETT, ARTHUR J SENIOR PROCUREMENT S$82,959.14 FREY-MCCLUNG, VALER ASSISTANT DIRECTOR N$82,872.30 HUNTER, DAWN D TEACHING ASSOCIATE P$82,852.29 NIMBARTE, ASHISH ASSISTANT PROFESSOR$82,815.76 ABDUL-RAZZAQ, WATHI PROFESSOR$82,798.69 CURTIS, REAGAN PATRI ASSOCIATE PROFESSOR$82,716.80 HORNBROOK, R PROFESSOR$82,630.85 HENDRICKS, DEBORAH CLINICAL ASSOCIATE P$82,627.01 FULLEN, MARK D PROGRAM LEADER$82,620.00 YANG, YONG ASSISTANT PROFESSOR$82,594.00 BRICK, JAMES E CHAIRPERSON$82,578.78 KEFFERSTAN, CHRISTI PROFESSOR$82,573.45 HEAMES, JON TIMOTHY TEACHING INSTRUCTOR$82,537.60 PATRICK, THOMAS O TEACHING ASSOCIATE P$82,534.61 GREEN, THOMAS W ASSISTANT DEAN$82,522.81 ECKELS, PATRICIA JO ASSISTANT DIRECTOR N$82,514.52 DIAL, DAVID G ASSISTANT DIRECTOR N$82,500.00 ESAN, OLUKEMI AYOTU ASSISTANT PROFESSOR$82,500.00 SMITH, JIMMIE K ASSISTANT PROFESSOR$82,470.19 BROWN, MICHAEL H PROFESSIONAL TECHNOL$82,466.08 HART, LOUIS PAUL ASSISTANT DIRECTOR N$82,421.93 SHAMBERGER, THOMA CHIEF BUSINESS OFFIC$82,411.14 KONDRLA, MICHELE LE PROFESSIONAL TECHNOL$82,394.81 KRECH, DAVID L TEACHING ASSOCIATE P$82,353.55 ODOM, JAMES V PROFESSORPage 41 of 44

AGENCY SALARY NAME TITLE$82,173.19 HOBBS, GERALD R ASSOCIATE PROFESSOR$82,138.00 BUTTS, JASON Y HEAD COACH$82,097.75 GAINOR, SARA JANE DIRECTOR$82,089.08 HOPKINSON, LESLIE CL ASSISTANT PROFESSOR$82,073.63 CICCHINO, ROBERT ED ASSISTANT PROFESSOR$82,029.33 MITCHEM, TIMOTHY LEE DIRECTOR$82,000.00 JUTLA, ANTARPREET SI ASSISTANT PROFESSOR$82,000.00 DAI, FEI ASSISTANT PROFESSOR$82,000.00 CORLEY, DEVANNA MA DIRECTOR$82,000.00 JONES, CURTIS W JR ASSISTANT ATHLETIC D$82,000.00 HAWKINS, THOMASINA CLINICAL DIRECTOR$81,969.52 MCDONALD, DEBORAH EXTENSION ASSOCIATE$81,928.51 YOUNG, JOHN A ASSOCIATE PROFESSOR$81,926.10 THOMPSON, VIRGINIA M PROFESSOR$81,920.48 SOLOMON, CLEMENT E SUSTAINABILITY DIREC$81,903.16 ALLEN, DENNIS W PROFESSOR$81,888.62 ARMISTEAD, JANET L ASSISTANT DEAN$81,888.62 POWELL, JENNIFER FL ASSISTANT DEAN$81,877.67 FRAZIER, CANDANCE L ASSOCIATE DIRECTOR$81,870.63 SEMMENS, KENNETH EXTENSION SPECIALIST$81,860.93 SELIN, STEVEN W PROFESSOR$81,859.97 SEIAMAN, JOSEPH P ASSISTANT DEAN$81,849.95 JAFFE, CHARLES M PROFESSOR$81,754.04 STEAD, JEFFREY A PROFESSOR SOM$81,700.00 HULL, ROBERT WARRE ASSOCIATE PROFESSOR$81,680.06 DIGMAN, SALLY HARDW PROGRAM DIRECTOR FEA$81,635.26 SMITH, DAVID J ASSISTANT DIRECTOR N$81,620.00 PAPE KRAMER, JILLIAN HEAD COACH$81,615.27 BARNES, EMILY REBEK CLINICAL ASSISTANT P$81,613.00 PARKER, JOHN E DEPARTMENT SECTION C$81,592.14 RODNEY, KIM J PROFESSIONAL TECHNOL$81,582.59 RAM, SURINDER K PROFESSOR$81,547.55 WAGGY, CAROL A ASSISTANT PROFESSOR$81,500.00 COTTON, SANDRA L DIRECTOR$81,461.50 SPARKS, AMY MICHELL ASSISTANT PROFESSOR$81,454.88 ZHENG, QIPENG ASSISTANT PROFESSOR$81,400.78 PFEIFER, AIMEE DANIEL ASSOCIATE REGISTRAR$81,354.24 DONOVAN, JOSEPH J PROFESSORPage 42 of 44

AGENCY SALARY NAME TITLE$81,326.98 SIMON, KENNETH J ASSOCIATE PROFESSOR$81,297.27 LEATHERMAN, EDGAR A ASSISTANT DIRECTOR N$81,220.13 CALDWELL, JOSHUA D EXTENSION AGENT$81,208.17 WHITEMAN, DANIEL A EXTENSION SPECIALIST$81,208.00 YANEGO, ANDREA J DIRECTOR$81,140.44 SHI, XIAODONG ASSOCIATE PROFESSOR$81,120.00 WALTON, KEITH A DIRECTOR$81,115.08 POPE, SANDRA YVONN ASSOCIATE DIRECTOR$81,095.10 SUMMERS, DANIEL E DIRECTOR$81,089.77 GUNTHER, MICHAEL R ASSOCIATE PROFESSOR$81,000.00 LONG, DANIEL GREGOR PSYCHOLOGIST SENIOR$80,991.06 MCCAWLEY, MICHAEL RESEARCH ASSISTANT P$80,952.00 WILLIS, MALIKAH L ASSISTANT COACH$80,935.64 WORSHAM, JEFFREY S PROFESSOR$80,926.00 GREGG, PATRICK LEE DIRECTOR MARKETING &$80,865.44 HAUSE, JENNIFER DUN PROGRAM COORDINATOR$80,848.77 KINDER, PAUL J JR RESEARCH SCIENTIST$80,818.60 BIDWAI, ASHOK P PROFESSOR$80,800.00 COAD, JAMES ELLIOTT PROFESSOR SOM$80,783.01 WANG, JINGXIN PROFESSOR$80,714.06 SHREVE, HARLAN N BUSINESS PLANNING OF$80,709.43 MEYERS, ROBERT E PROFESSIONAL TECHNOL$80,676.00 KNUCKLES, TRAVIS LEE RESEARCH ASSISTANT P$80,607.72 STRAGER, MICHAEL P ASSOCIATE PROFESSOR$80,557.42 SISLER, SHARON M BUSINESS PLANNING OF$80,517.91 MCKEE, JEAN A ASSOCIATE UNIVERSITY$80,495.29 IVANOV, ALEXEY VALEN RESEARCH ASSISTANT P$80,461.50 BARR, TAURA LYNN ASSISTANT PROFESSOR$80,461.50 COYLE, SUSAN B ASSISTANT PROFESSOR$80,368.88 HAZI, HELEN M PROFESSOR$80,306.69 MALLOW, JENNIFER AN ASSISTANT PROFESSOR$80,296.17 PERGOLIZZI, FRANCIS S ATHLETIC DIRECTOR$80,281.35 TUNICK, ROY H PROFESSOR$80,280.79 GAO, DENGLIANG ASSOCIATE PROFESSOR$80,254.63 EDWARDS, JOHN WILLI PROFESSOR$80,215.27 SHEEHAN-DEAN, AARO ASSOCIATE PROFESSOR$80,191.80 HATCH, JUDY B PROFESSIONAL TECHNOL$80,154.12 HAUT, MARC W PROFESSORPage 43 of 44

AGENCY SALARY NAME TITLEWV HIGHER EDUCATION POLICY COMMISSION$80,046.00 CALHOUN, BYRON C PROFESSOR SOM$80,019.31 WEILAND, NATHAN T RESEARCH ASSISTANT P$250,000.00 HILL, PAUL L JR CHANCELLOR$135,000.00 ANDERSON, ROBERT E EX VICE CHANCELLOR/A$130,000.00 WALKER, BRUCE R GENERAL COUNSEL$117,125.00 MAGEE, EDWARD VICE CHANCELLOR-FIN$115,000.00 TAYLOR, JAN R INTERIM PRG DIRECTOR$115,000.00 BELL, ANGELA D. VC POLICY & PLANNING$110,000.00 TOOR, MARK A VICE CHANCLLOR/HR$105,000.00 WEINGART, BRIAN A SR DIR OF FIN AID$99,900.00 DONOVAN, RICHARD B SR DIR-FACILITIES$99,083.01 CROCKETT, DANIEL DIR/STUD& EDU SERVS$95,000.00 GREEN, ADAM S SR DIR-ST SUC/P20$85,000.00 SCHUMAKER, ASHLEY L SR DIR-BD&PUBLC REL$82,400.00 KING, JAMES REXFORD DIR/DESIGN & PLANNIN$80,959.20 STOTLER, MARK W DIR ACAD PRGMINGWV NORTHERN C & T COLLEGE$158,931.63 OLSHINSKY, MARTIN J PRESIDENT$109,009.60 RILEY, VICKI LYNN VP-ACADEMIC AFFRS$102,492.42 KOON, MICHAEL J VP WRKFORCE/CAM DEA$94,694.08 LIPPIELLO, STEPHEN M VP-ADMIN SERVICES$93,094.49 FIKE, JANET M VP-STUDENT SVCES$81,948.22 DEFRANCIS, ROBERT P DN COMM REL&INST ADVWVU AT PARKERSBURG$160,000.00 GNAGE, MAMIE MARIE F PRESIDENT$105,260.88 TRACY, RHONDA Y SENIOR VICE PRESIDEN$87,237.98 MENSAH, VINCENT K CHIEF FINANCIAL OFFI$86,133.33 BEEBE, ROSELLA I CHAIRPERSONPage 44 of 44