2011 Annual Report - West Virginia State Auditor's Office

AnnualReport2011WEST VIRGINIA STATEAUDITOR’S OFFICEGLEN B.GAINER I,STATEAUDITORWWW.WVSAO.GOV

TABLE OF CONTENTSFY 2013 Requested Budget Appropriations2011 Annual Report12jxáà i|Üz|Ç|tfàtàx Tâw|àÉÜËá byy|vxDivisionsFinancial Services ..................................................... 1-15 AAccountingAuditingImagingPayrollePaymentsInformation Technology ........................................... 16-19 BPurchasing Card ...................................................... 20-27 CChief Inspector/Local Government Services ........... 28-44 DCounty Collections/Public Utilities ........................... 45-52 ESecurities Commission ............................................. 53-56 FCommunications ....................................................... 57-60 GTraining Services2011 Training EventsGross Pay by Department34Salaries >$80,000Excluding Higher Education5Higher Education Salaries >$80,0006

West Virginia State Auditor's Office1900 Kanawha Blvd, EastBuilding 1, Suite W-100Charleston, WV 25305Mack E. Parsons, Chief Deputy State Auditor (304) 558 - 2251 ext 2377Charles Perdue, Controller (304) 558 - 2251 ext 2199General Revenue FundsBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested0116-001 Personal Services 2,264,450 2,264,450 2,307,2570116-002 Salary of State Auditor 95,000 95,000 95,0000116-004 Increment 47,686 47,686 47,6860116-010 Employee Benefits 732,698 732,698 833,5540116-099 Unclassified 639,534 639,534 0CE 408,509RA 20,500Equipment 29,2980116-913 BRIM 15,428 15,428 15,4280116-097 VFD Reimbursement FY 11 2,500,0000116-832 VFD Reimbursement FY 12 2,500,0006,294,796 6,294,796 3,757,232Special Revenue Funds Budget AppropriationsLand OperatingBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1206-001 Personal Services 286,431 286,431 432,4871206-004 Increment 9,300 9,300 9,3001206-010 Employee Benefits 121,546 134,986 187,3601206-099 Unclassified 689,494 676,054 15,139CE 440,291RA 2,600TE 426,7411206-426 1,0001206-768 Cost of Land Sales 300,000 301,000 1,291,1681,406,771 1,407,771 2,806,086Technology AcquisitionBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1224-096 Unclassified-Total 154,922 154,922 0001 Personal Services 80,000004 Increment 500010 Employee Benefits 25,587CE 37,030RA 1,000TE 10,000T/O Assets 8051224-426 Transfers 1,000 1,000 1,0001224-741 Revenue Distributions 1,000,000 1,000,000 1,000,0001,155,922 1,155,922 1,155,922Securities AdministrationBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1225-001 Personal Services 1,164,662 1,164,662 1,187,2651225-004 Increment 18,316 18,316 18,3161225-010 Employee Benefits 429,376 429,376 509,929CE Current Expense 788,830RA Repairs & Alterations 7,400TE Total Equipment 19,700T/O Assets Total Other Assets 623,3261225-099 Unclassified 1,511,442 1,511,442 31,8661225-426 Transfers 1,0003,123,796 3,123,796 3,187,632Page 1 of 2

Technology AcquisitionBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1233-096 Unclassified-Total 400,000 400,000 0CE Current Expense 300,000T/O Assets Total Other Assets 100,0001233-426 Transfers 400,000 400,000 490,000800,000 800,000 890,000Purchasing Card AdministrationBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1234-096 Unclassified-Total 3,254,610 4,204,610 01234-001 1,829,7051234-004 20,0001234-010 496,102CE Current Expense 1,174,122RA Repairs 5,500TE Total Equipment 400,000T/O ASSETS Total Oher Asset 308,8861234-741 Revenue Distribution 2,000,000 2,000,000 2,000,0001234-426 Transfer to Sec of Sate 1,000,000 1,000,000 06,254,610 7,204,610 6,234,315Chief InspectorBudget Appropriations Fund # / Activity Fund Name FY11 FY12 FY13 Requested1235-001 Personal Services 2,421,649 2,466,793 2,466,7931235-004 Increment 39,288 39,288 39,2881235-010 Employee Benefits 888,980 899,431 899,4311235-099 Unclassified 815,915 815,915 0CE Current Expense 765,915TE Total Eqipment 50,0004,165,832 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 404,457 404,457 404,4575,510,013 5,510,013 5,510,01328,711,740 29,718,335 27,762,627Non Appropriated Special Revenue FundsPublic Service CorporationsDelinquent Land TaxTax Loss RestorationFlood ControlSocial Security FundFund Name FY11 FY12 FY13 Requested1201-099 Unclassified 184,000,000 190,000,000 190,000,0001202-099 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 FundEmployees Bond PurchaseFamily Protection SheltersStripper WellMotor Vehicle Ad Valorem TaxEmployees Bonds -- I SeriesIrreducible School Fund1212-099 Unclassified 2,400,000 2,400,000 2,400,0001213-099 Unclassified 420,000 420,000 420,0001215-099 Unclassified 300,000 300,000 300,0001218-099 Unclassified 440,000 450,000 450,0001237-099 Unclassified 11,000,000 11,000,000 11,000,0001238-099 Unclassified 516,000 516,000 516,0009400-099 Unclassified 910,000 910,000 910,000205,670,000 211,680,000 211,680,000Total Spending Authority Requested All Funds 233,225,818 240,242,413 238,286,705Page 2 of 2

Financial Services DivisionGlen B. Gainer III, West Virginia State Auditor179,708 non-invoice transactions processed and completed in Fiscal Year 2011.Accounting DivisionThe Accounting Division is responsible for ensuring timely processing of accounting transactions in orderto provide accurate and meaningful financial data to state, federal and private entities. This isaccomplished by processing and completing all non-invoice (investments, deposits, adjusting entries, offsystem, and payroll) documents within the Financial Information Management System (FIMS) andthrough direct oversight of invoice documents through our liquidity monitoring efforts.During fiscal year 2011, the Accounting Division processed and completed 16,168 investmentstransactions, 109,048 deposits documents, 45,812 adjustments entries, 4,553 payroll transactions, and4,127 off-system expenditure documents.To ensure state agencies, boards and commissions have the necessary financial information to managetheir operations, the Accounting Division prepares and distributes, via the State Auditor’s Website,monthly financial reports for every agency within state government. Additionally, the AccountingDivision is responsible for preparing the “West Virginia State Dollar Report” which is designed to give thereader an easy-to-understand consolidated statement of the receipts and expenditures of the State.The Accounting Division is also charged with the maintenance and monitoring of all state-level financialdata within FIMS. These efforts begin with the actual input of all state-level appropriations. From theinput of the State Budget Bill, through the entry of all-subsequent appropriation adjustments andre-appropriations, the Accounting Division serves as the point of original entry. Our efforts are furthercontinued through the daily reporting of expenditures and cash balances, as well as our responsibilityfor the creation of all fund ledgers and sub-ledgers within FIMS.In addition to entering the authorized appropriations from the budget bill into the State’s accountingsystem, the Accounting Division also serves as the point of origin for the various appropriationadjustments throughout the fiscal year.Appropriation adjustments typically are classified by the authority from which they are derived. Outsidethe formal legislative session, the governor can increase spending authority by means of a letter forspecial and federal revenue funds. The formal budget bill authorizes governor’s cabinet secretaries totransfer appropriations, up to certain limits, across their respective spending units.2011 ANNUAL REPORT WVSAO.GOV Page 1

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorThe budget bill also authorizes the head of a spending unit to transfer personal services and employeebenefits to other line items within the same account and to make necessary transfers of appropriationsto match federal funds.Supplemental appropriation adjustments are the result of legislative appropriation bills outside theformal current fiscal year budget process. During fiscal year 2011, the Accounting Division posted 18governor increases, 23 secretary transfers, 143 agency-directed budgetary transfers, and 7supplemental appropriation bills.In order to achieve efficiencies and cost savings, the Accounting Division utilizes new technologies. Thisdivision has begun to use electronic requisition for the processing and completing of adjusting entries.Additionally, the Accounting Division is working with the Information Systems and Technology Divisionto ensure more information is made available to the public via the Internet to bring an overall higherlevel of transparency to the finances of the State.2011 ANNUAL REPORT WVSAO.GOV Page 2

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorGeneral RevenueAppropriation and Fund Balance AnalysisAs of 12/31/2011Appropriation Year-to-Date Expended Appropriation RemainingType of Appropriation Amount Disbursement % Balance %Current Year 4,001,532,057.00 1,724,661,978.16 43.10% 2,276,870,078.84 56.90%Reappropriated 425,551,353.93 83,484,982.72 19.62% 342,066,371.21 80.38%Surplus 78,395,098.00 25,882,744.62 33.02% 52,512,353.38 66.98%Total 4,505,478,508.93 1,834,029,705.50 2,671,448,803.43The General Revenue Fund balance is currently comprised of four distinct components: UnappropriatedSurplus Balance, Unexpended Reappropriations, Unexpended Surplus Appropriations, and the Current YearBalance. The State Auditor's Office posts all expenditures to the correct appropriation type in order tomaintain the integrity of the components and to ensure that expenditures do not exceed the remainingappropriation balance or the cash balance allotted to the specific component.General Revenue Fund BalanceUnappropriated Surplus Balance 109,941,295.64Represents the running balance of generated surplus from prioryears less all surplus appropriations. Balance is available tomake additional surplus appropriations.Unexpended Reappropriations 342,066,371.21Unexpended Surplus Appropriation 52,512,353.38Current Year Balance 253,311,516.38Represents the remaining unexpended balance ofreappropriated amounts. Appropriations from prior fiscal yearsspecifically designated by the Legislature to carry over(reappropriate) into subsequent fiscal years.Represents 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.Represents 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 757,831,536.61Represents the cash and investment balance of the State'sGeneral Revenue Fund as of December 31, 2011.2011 ANNUAL REPORT WVSAO.GOV Page 3

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorGENERAL REVENUE EXPENDITURES(By Function)FY 2011 FY 2010 FY 2009 FY 2008Personal Services 669,438,560.82 663,226,434.36 675,770,300.71 626,003,541.50Employee Benefits 601,273,749.33 543,053,095.53 512,095,639.36 533,050,479.00Current Expenses 337,292,720.93 317,845,920.08 317,297,284.75 303,765,073.51Repairs and Alterations 4,647,410.90 6,096,227.66 6,589,153.39 4,815,941.52Asset Purchases or Construction 26,665,017.61 28,472,146.75 37,937,196.33 25,979,176.00Counties and Municipalities 1,338,031,396.77 1,338,626,680.48 1,420,508,406.98 1,360,874,997.00Other Disbursements 151,364,057.18 143,241,488.42 163,066,731.03 136,404,306.91Fund Transfers 692,361,355.93 651,858,083.02 785,242,767.17 886,779,080.89Total General Revenue Expenditures 3,821,074,269.47 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 ofthe spending unit. It does not include fees or contractual payment paid to consultants or to independent contractors engaged by thespending unit. 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 (63.0%) or (381,161,497) of total Employee Benefits for FY 2011 thatrelates to Teacher's 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 generallyrecurring in nature, either monthly, quarterly, etc. The largest components of current expenses are "Contractual / ProfessionalServices" (140.8 million), "Inmate Per Diem Expenses" (37.4 million), and "Attorney Legal Service Payments" (20.8 million).Repairs and Alterations are repairs to structures and minor improvements to property which do not increase the value of the capitalasset. 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 thesedistributions relate to State Aid to Schools. Note: Also see Employee Benefits (above) for portion of State Aid to School relating toTeacher's Retirement funding.Other Disbursements represent expenditures made by spending units not specifically identified within the other major categories.Combined - "Grants, Awards, Scholarships, and Loans" (60.0 million), "Debt Service" (39.0 million), and "Medical Service Payments"(40.8 million) represented approximately 92.3% of the FY 2011 expenditures under this category.Fund Transfers represent transfers of operating funds/cash from one fund to another not related to any prior expenditure.A large percentage of these transfers relate to the required state matching portion in order to receive Federal funds.2011 ANNUAL REPORT WVSAO.GOV Page 4

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorReserve Balances History as of June 30 each yearRainy Day Income TaxReserve Balances as aTotal Reserve General Revenue % of General RevenueFiscal Year Rainy Day Fund Fund Part B Refund Reserve Balances Appropriations Appropriations1994 0 0 21,298,476 21,298,476 2,097,314,298 1.0%1995 20,564,051 0 31,298,476 51,862,527 2,235,862,823 2.3%1996 54,706,193 0 31,271,521 85,977,713 2,296,202,765 3.7%1997 57,370,043 0 42,140,756 99,510,799 2,408,626,645 4.1%1998 67,562,784 0 34,499,974 102,062,758 2,499,908,141 4.1%1999 64,580,523 0 20,000,001 84,580,524 2,595,632,142 3.3%2000 73,218,878 0 26,625,036 99,843,914 2,665,348,525 3.7%2001 79,085,244 0 23,625,036 102,710,280 2,717,347,799 3.8%2002 56,178,309 0 27,391,036 83,569,345 2,809,291,030 3.0%2003 57,750,613 0 24,019,319 81,769,932 2,929,868,492 2.8%2004 53,574,931 0 30,719,319 84,294,250 3,041,372,325 2.8%2005 79,302,479 0 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* 505,229,555 313,918,978 45,019,319 864,167,852 4,001,532,057 21.6%Reserve Balances as a Percentage of General Revenue Appropriations20.0%15.0%10.0%5.0%0.0%1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 20112012**FY 2012 fund balances as of December 2011-Income Tax Refund Reserve is to ensure timely payment of Income Tax refunds-Rainy Day Fund Part B consist of monies transferred from WV Tobacco Settlement Medical Trust Fund, repayments made ofthe loan to WV Mutual Insurance Company, and all interest and other return earned. May be expended solely for the samepurpose of the "regular" Rainy Day Fund and only after all the moneys in the Rainy Day Fund have been expended.2011 ANNUAL REPORT WVSAO.GOV Page 5

Financial Services DivisionGlen B. Gainer III, West Virginia State Auditor$600,000$500,000$400,000$300,000$200,000Personal Income TaxPersonal Income TaxDollars in ThousandsFY 2009 FY 2010 FY 2011 FY 20121 ST Quarter 378,754 353,400 390,335 418,9522 ND Quarter 321,917 309,645 327,535 358,6223 RD Quarter 308,920 298,751 329,622 -4 TH Quarter 547,812 485,056 545,677 -TOTAL 1,557,403 1,446,852 1,593,169 777,574$100,000$0FY 2009 FY 2010 FY 20111ST Quarter 2ND Quarter 3RD Quarter 4TH QuarterPersonal Income Tax revenues are estimated to total$1,646,600,000 or approximately 41.00% of Fiscal Year 2012total General Revenue Fund's collections. Fiscal year 2012estimates show an increase of $53,431,000 or approximately3.35% above Fiscal Year 2011 actual collections.$400,000$350,000$300,000$250,000$200,000$150,000$100,000$50,000$0Consumer Sales & Use TaxFY 2009 FY 2010 FY 20111ST Quarter 2ND Quarter 3RD Quarter 4TH QuarterConsumer Sales & Use TaxDollars in ThousandsFY 2009 FY 2010 FY 2011 FY 20121 ST Quarter 232,918 277,693 291,586 304,0952 ND Quarter 344,810 270,063 289,534 304,0853 RD Quarter 273,906 277,329 290,744 -4 TH Quarter 258,383 270,601 276,380 -TOTAL 1,110,017 1,095,686 1,148,244 608,180Consumer Sales & Use Tax revenues are estimated to total$1,178,500,000 or approximately 29.35% of the Fiscal Year2012 total General Revenue collections. Fiscal year 2012estimates show an increase of $30,256,000 or approximately2.63% over Fiscal Year 2011 actual collections.$140,000$120,000$100,000$80,000$60,000$40,000$20,000$0Severance TaxFY 2009 FY 2010 FY 20111ST Quarter 2ND Quarter 3RD Quarter 4TH QuarterSeverance TaxDollars in ThousandsFY 2009 FY 2010 FY 2011 FY 20121 ST Quarter 111,035 68,004 95,672 118,3032 ND Quarter 118,246 125,290 99,242 118,8253 RD Quarter 103,339 105,096 113,840 -4 TH Quarter 26,958 102,201 132,121 -TOTAL 359,578 400,591 440,875 237,128Severance Tax revenues are estimated to total $445,400,000 orapproximately 11.09% of the Fiscal Year 2012 total GeneralRevenue collections. Fiscal year 2012 estimates show anincrease of $4,525,000 or approximately 1.03% above FiscalYear 2011 actual collections.NOTE: These 3 revenue groups were selected because they collectively comprise about 81.44% of the entire fiscal year 2012General Revenue - Revenue Estimates. The remaining 18.56% is comprised of 21 different revenue sources.2011 ANNUAL REPORT WVSAO.GOV Page 7

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorGeneral Revenue Appropriations vs Actual RevenueMid-YearAdjusted GeneralRevenueActualActual Revenues inexcess of AdjustedFiscal Year Appropriations Reductions * Appropriations Revenues Appropriations1994 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 ** 4,001,532,057 4,001,532,057 4,015,621,000 14,088,9434,500,000,0004,000,000,0003,500,000,0003,000,000,0002,500,000,0002,000,000,0001,500,000,0001,000,000,000500,000,000-General Revenue Trends1994 1996 1998 2000 2002 2004 2006 2008 2010 2012**RevenuesAdjusted Appropriations*Mid-year reductions are implemented through an Executive Order and not Legislatively approved** FY 2012 - Revenue is estimated and appropriations are as of December 312011 ANNUAL REPORT WVSAO.GOV Page 8

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorUNAPPROPRIATED SURPLUS BALANCESUMMARY - PFY 2011Beginning Balance 07/01/2010 133,268,252.52Appropriation Holdback Per SB 213 8,376.00Missed Reappropriations (62,500.00)13 Month Expenditures - Paid in July (30,602,411.83)Statutory Transfer Out 1/2 of 7/31 Balance RSRF (51,314,324.75)Prior Year Refunds 348,022.05Legislated Expirations of Special and General Revenue Funds 7,100,000.00Appropriations (51,932,695.00)Ending Balance 06/30/2011 6,812,718.99RSRF - Revenue Shortfall Reserve Fund (Rainy Day Fund) # 7005SUMMARY - PFY 2012Beginning Balance 07/01/2011 368,375,488.29Appropriation Holdback -Missed Reappropriations (1,000,000.00)13 Month Expenditures - Paid in July (28,580,912.05)Statutory Transfer Out to RSRF (150,667,825.51)Prior Year Refunds 209,642.91Legislated Expirations of Special and General Revenue Funds 0.00Appropriations (78,395,098.00)Ending Balance 12/31/2011 109,941,295.64RSRF - Revenue Shortfall Reserve Fund (Rainy Day Fund) # 70052011 ANNUAL REPORT WVSAO.GOV Page 9

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorFY 2011 Surplus AppropriationsDetailed by DateDate Amount Legislation Fund # Organization Name Activity # Activity Name7/21/2010 1,500,000 HB 202 0155 Secretary of State 233 Special Election - Surplus7/21/2010 1,000,000 HB 202 0313 Department of Education 271 Elementary/Middle Alternative Schools - Surplus2/7/2011 8,000,000 SB 342 0105 Governor's Office 233 Special Election - Surplus3/12/2011 2,500,000 SB 620 0116 Auditor's Office 097 Unclassified - Surplus3/12/2011 725,000 SB 620 0131 Agriculture 097 Unclassified - Surplus3/12/2011 75,000 SB 620 0223 Ethics Commission 097 Unclassified - Surplus3/12/2011 11,500,000 SB 620 0226 Public Defenders 435 Appointed Counsel Fees - Surplus3/12/2011 526,522 SB 620 0313 Department of Education 097 Unclassified - Surplus3/12/2011 2,062,718 SB 620 0313 Department of Education 059 Increased Enrollment - Surplus3/12/2011 3,961,964 SB 620 0525 Health Division 632 Institutional Facilities Operations - Surplus3/12/2011 850,000 SB 620 0403 Human Rights 076 Indigent Burials - Surplus3/12/2011 31,491 SB 620 0440 WV Parole Board 097 Unclassified - Surplus3/12/2011 7,100,000 SB 620 0450 Division of Corrections 097 Unclassified - Surplus3/12/2011 6,000,000 SB 620 0450 Division of Corrections 008 Payments to Fed, County &/or Regional Jails - Surplus3/12/2011 300,000 SB 620 0456 Veteran's Affairs 097 Unclassified - Surplus3/12/2011 4,800,000 SB 620 0589 HEPC-Administration 097 Unclassified - Surplus3/12/2011 1,000,000 SB 620 0586 HEPC-System 713 WVU School of Health Sciences - Surplus51,932,695 TotalFY 2012 Surplus AppropriationsDetailed by DateDate Amount Legislation Fund # Organization Name Activity # Activity Name3/18/2011 3,000,000 HB 2012 0273 Division of Environmental Protection 097 Unclassified - Surplus3/18/2011 15,000,000 HB 2012 0203 Division of Finance 872 Enterprise Resource Planning System - Surplus3/18/2011 3,000,000 HB 2012 0450 Div. of Corrections-Correctional Units 677 Capital Outlay, Repairs and Equipment - Surplus3/18/2011 3,000,000 HB 2012 0450 Div. of Corrections-Correctional Units 661 Capital Improvements - Surplus3/18/2011 5,400,000 HB 2012 0132 WV Conservation Agency 269 Soil Conservation Projects - Surplus3/18/2011 1,262,990 HB 2012 0407 Division of Health Central Office 097 Unclassified - Surplus3/18/2011 5,000,000 HB 2012 0589 HEPC Administration Control Account 661 Capital Improvements - Surplus3/18/2011 7,000,000 HB 2012 0433 Adjutant General State Militia 325 Armory Capital Improvements - Surplus3/18/2011 819,000 HB 2012 0250 Division of Forestry 341 Equipment - Surplus3/18/2011 750,000 HB 2012 0293 Division of Culture and History 677 Capital Outlay, Repairs and Equipment - Surplus3/18/2011 600,000 HB 2012 0465 Office of the Secretary-Dept. of Rev. 382 Unclassified - Transfer - Surplus3/18/2011 250,000 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 - Surplus78,395,098 Total2011 ANNUAL REPORT WVSAO.GOV Page 10

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorAuditing DivisionThe Auditing Division performs an audit on allrequisitions submitted for payment by the State.This includes vendor invoices and employee travelreimbursements from all state spending units.These requisitions are audited for compliancewith Title 155 Series 1 “Standards for Requisitionsfor Payment Issued by State Officers on theAuditor.”In addition to Title 155 Series 1, the AuditingDivision’s staff must be knowledgeable of thefollowing: State Purchasing Guidelines, HigherEducation Guidelines, Real Estate DivisionGuidelines, State Budget Office ExpenditureSchedule Instructions, WV Code, and the State’scentralized accounting system. Due to variousviolations of the aforementioned guidelines andprocedures, the Auditing Division rejected 17,101vendor and employee transactions in fiscal year2011 which prevented the same number ofwarrants from being issued in error to vendorsand state employees. These rejections may be theresult of failure to comply with travel guidelines,discrepancies in vendor remittance information oruse of improper financial codes.Fiscal year 2006 brought about substantialchanges in the paper-driven process of payingrequisitions owed by the State. The StateAuditor’s Office initiated a pilot program by whichinvoice requisitions could be submittedelectronically. The State Auditor's Officecontinues its efforts to reduce the volume ofpaper routed through the office. The program hasexpanded to include over 100 state-levelorganizations since inception.The paper process often requires an enormousamount of time. The electronic submission ofpayment requisitions greatly reduces theprocessing time by eliminating the need formanual deliver of documents to the StateAuditor’s Office, manual date and time stampsupon receipt, and sorting of documents to beprocessed. In addition to the daily process ofauditing the payment requisitions, there is thetime-consuming process associated with requestsmade in accordance with the Freedom ofInformation Act (§29B-1-3). Allowing agencies tosubmit payment requisitions electronically hasreduced time spent by both spending units andState Auditor’s Office staff by providing the abilityto retrieve the payment documents from theirdesktops. The Legislative Auditor’s Post AuditDivision has also taken advantage of thiselectronic retrieval method of paymentdocuments.It is the goal of the State Auditor’s Office toeliminate storage of all payment-related paperdocuments through continued expansion of thisproject.2011 ANNUAL REPORT WVSAO.GOV Page 11

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorINVOICE DATABYFISCAL YEAR1,000,000800,000600,000400,000200,000-540,21199,41739,018612,057169,11238,456680,293210,01237,805674,076247,77336,760FY 2008 FY 2009 FY 2010 FY 2011TOTAL PROCESSEDTOTAL IMAGES RECEIVEDTOTAL AUTO APPROVEDParticipating AgenciesAccountancy, Bd. of Human Rights Commission School Building AuthorityAdjutant General Insurance Commission Secretary of AdministrationAeronautics IS&C Secretary of StateAgriculture Joint Committee on Gov't and Finance Shepherd UniversityArmory Board Juvenile Services Social Work ExaminersAuditor Kanawha Valley CTC Solid Waste Management Bd.Banking, Div. of Labor, Div. of Speech Pathology, Bd. ofBarbers and Cosmetologists, Bd. of Landscape Architects State Fire CommissionBlue Ridge CTC Lottery State PoliceBluefield State College Marshall University State Rail AuthorityBridgemont CTC Marshall CTC Supreme CourtComm/Handicapped Med Imaging & Radiation Therapy, Bd. of Surplus PropertyConcord University Military Affairs and Public Safety SWVCTCCorrections, Div. of Motor Vehicles TaxCPRB Municipal Bond Commission Tourism, Div. ofDHHR/Family Planning Natural Resources, Div. of Travel ManagementDietitians' Licensing Bd. New River CTC TreasurerEastern WV CTC Office of Technology Uniform State LawsEconomic Development Authority Parole Board Veterinary MedicineEnvironmental Protection PEIA West Liberty UniversityEthics Commission Personnel Workforce WVExaminers in Counseling, Bd. of Pharmacy, Bd. of WV Center for NursingFairmont State University Physical Therapy, Bd. of WVCHIPFinance Professional Engineers, Bd. of WV Council for C&T College EdForesters Professional Nurses, Bd. of WV Development OfficeForestry Professional Surveyors WVNETGlenville State University Psychologists, Bd. of WV Northern CTCGeneral Services Public Port Authority WV Pros. Atty.'s InstituteGeological & Economic Survey Public Service Commission WVSOMGovernor's Office Public Transit WV State UniversityHealth Care Authority Purchasing WVUHigher Ed Policy Commission Real Estate Commission WVUITHighways, Div. of Real Estate Division WVU ParkersburgHomeland Security Regional Jail Authority WV Veterans Home2011 ANNUAL REPORT WVSAO.GOV Page 12

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorImaging DivisionIn an ongoing effort to convert paperdocuments to electronic files, the ImagingDivision consists of four employees who provideimaging services for Accounting, Auditing,County Collections, ePayments, Payroll, andSecurities Divisions. As part of the StateAuditor’s commitment to transparency ingovernment, the Imaging Division has workedclosely with our Information Systems andTechnology Division to provide web access tomany of the public documents contained in ourimaging database.The imaging system was installed in 1992 andupgraded in September 2010. This upgrademoved the images to the latest technology, EMCCentera disk drives, which have greater speed andflexibility than the previous optical disk system.2,272,175 Documents Imaged,Indexed and/or StoredOver 30 Multi-functional Document ClassesOver 1,207,627 Vendor InvoicesThe Imaging Division is responsible for designingand creating form screens and documentclasses for various divisions within the StateAuditor’s Office such as:Accounting – Adjusting Entries and SignatureSheetsAuditing – State Contracts, Building Leases,Purchase Orders, Highway Estimates, andSignature SheetsCounty Collections – Deeds and Land SaleDocumentsePayments – Direct Deposit AuthorizationFormsPayroll – Garnishments, User CodeRequests, and Security SignaturesSecurities Division – Broker Filings,Enforcement Files, Investment AdvisorFilings, and various registrationsPayroll Division – EPICSThe Payroll Division consists of fouremployees who are responsible foroverseeing the processing of state payroll onthe Employee Payroll Information ControlSystem (EPICS). EPICS is continually finetunedfor our end-users to help make theirjobs easier and more productive. The EPICSSystem is utilized by every agency within thestate to process all full-time and part-timeemployee payroll. EPICS program supporthas focused on the continual elimination ofpaper and the re-engineering of processes toincrease efficiencies. Highlights include:Direct Payment of Federal Taxes (EFTPS)Direct Payment of State Taxes (allsurrounding states paid electronically)Direct Payment of EPICS vendors(ongoing)On-line employee and vendoradjustments by each agencyAll EPICS employee and vendor reportsare now available via the websiteProvided employee files for all stateagencies to UnemploymentCompensation, Workers' Compensationand New Hire Reporting (Child SupportTracking)Provided both beginner and advancedEPICS training along with Garnishmentand Tax Levy Training at the 2011 StateAuditor’s Conference September 20 – 23Presented on WVOASIS ERP HumanResources /Payroll2011 ANNUAL REPORT WVSAO.GOV Page 13

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorW-2 Forms Processed - 2008 - 201170,500.0070,000.0069,883 69,91569,500.0069,000.0068,500.0068,24368,000.0067,500.0067,000.0067,10266,500.0066,000.0065,500.002008 2009 2010 2011Average Per Day Wages and Benefits$9,000,000$8,800,000$8,774,132$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 20112011 ANNUAL REPORT WVSAO.GOV Page 14

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorePayments DivisionThe State Auditor’s Office is committed toensuring all electronic payments and directdeposits are made to the proper recipient. TheExecutive Director of ePayments implementedseveral policies, procedures and industryrecognizedtools to enhance payment security.PersonnelCross trained all employees to ensurecontinuity of operationsSent two employees to the NationalAutomated Clearing House AssociationConference to get the most up-to-dateinformation relative to ACH fraud availableEnsured that both AAP (Accredited ACHProfessional) certified individuals met thetraining required to maintain certification andto enhance division proceduresProvided communiqués and training to allemployeesPoliciesAll vendor transactions are compared againstindustry-leading business intelligence resourcesfrom Dunn & Bradstreet.Reiterated management’s expectationsrelative to fraud control through staffmeetingsProvided for management oversight atmultiple levels of the process to ensure thatprocedures are being followed and controlsare enforced as designedProvided various communiqués to informPayroll Administrators of the proceduralchangesAncillaryLed a cross-functional work team includingpersonnel from the Auditor’s Office, InsuranceCommissioner’s Office, State Fire Marshal andthe National Council on CompensationInsurance, Inc., to establish the Workers’Compensation Subsidy for Volunteer FireDepartments (H.B. 3271)Developed processes and controls toimplement the subsidy reimbursementsTrained employees on proper execution of thesubsidy requestsImplemented programProcesses and ControlsCompleted narrative procedures for eachdivisional taskExecuted, for a second year, the businessintelligence systems from industry leadersDunn & Bradstreet to be used to verifyinformation provided on the VendorePayment Agreement2011 ANNUAL REPORT WVSAO.GOV Page 15

Information Systems and Technology DivisionGlen B. Gainer III, West Virginia State AuditorThe Information Systems & Technology Division (IS&T) supports the business processes and functionsof the West Virginia State Auditor’s Office. IS&T provides the technical infrastructure to support theState Auditor’s mission of improving the efficiency and business practices of state government. IS&Tstrives to not only provide the information needed to run the different operating divisions of the StateAuditor’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 the State Auditor'sOffice and many other entities, including: state agencies, county and local governments, commercialentities, and the public.The areas of responsibility include Data Center Operations, Application Development (EPICS and FIMSSupport, and the development of web applications), as well as Client Services (Desktop, Network, andHelp Desk support).Data Center SectionThe data center consists of four employeeswho operate in two shifts. Data Centerresponsibilities include:Operation of Unisys Enterprise Server andexecution of EPICS Payroll and FIMSAccounting System applicationsSynchronization and transfer of accountingfiles with the West Virginia Office ofTechnologyPrinting of all state warrants including:payroll, direct deposit notices, vendor, Healthand Human Resources, Workers'Compensation, income tax refunds, andW-2 formsMaintain logs of all back-ups which includemainframe files, databases (Oracle, DMSII,and SQL), and server files. There are twocopies of back-up tapes moved off-site nightlyto ensure a copy of the files are available inthe event of a disaster. Additionally, all backupsare replicated to the disaster recoverysite in the State Auditor’s Office ClarksburglocationMaintain logs for all warrant and controlnumbers, either destroyed or disbursed, anddocument all procedures used daily in ourdata center for the disaster recovery projectOverall, 1.63 million warrants (checks) wereprinted in FY 2011. Both Vendor and PayrollACH (Direct Deposit) numbers increased asmore employees and vendors are receivingelectronic paymentsYEARACH INCREASE FROM 2010 TO 2011VENDACHPAYRLACHTOTALACH2010 346,045 696,072 1,042,1172011 366,372 702,073 1,068,445INCREASE 20,327 6,001 26,3282011 ANNUAL REPORT WVSAO.GOVPage 16

Information Systems and Technology DivisionGlen B. Gainer III, West Virginia State AuditorA MICR check printer was installed at the Officeof Technology’s disaster recovery facility inFlatwoods, WV. This printer is the same typeand function as those currently in production inthe Charleston data center. This will provideseamless integration into our Disaster Recovery(D/R) environment and eliminate retraining ofoperators and any additional work by ourdevelopers. This printer will provide the meansto print checks such as Payroll, Vendor, Welfareand the like in an emergency or D/R situation.In the fall of 2011, the Data Center upgraded itsmainframe operating systems to the latestsupported release levels. These latest releaselevels allow the Auditor’s office to takeadvantage of newer, more secure FTP (FileTransfer Protocol) technologies as we continueto focus on data protection and security.to replace an aging, more costly mainframe. Thisnew system will provide a significant savings inboth maintenance and power consumption.EMC’s VNX Series disk was purchased andis being installed at both the CharlestonData Center and the Clarksburg D/R site.Similar to the new server in Clarksburg, thenewer “green” technology will havesignificant power savings over its lifetime.This fast, efficient, high-capacity disk willallow the Auditor’s office to reduce itscarbon footprint, as we will eliminate twoolder disk cabinets onto the VNX platform.A significant savings will be achieved as thenewer technology has extended warrantyperiods and reduced maintenance costs.A Unisys Libra 4180 enterprise server wasinstalled at our Clarksburg disaster recovery siteApplication Development SectionThis Section consists of seven developers. Responsibilities include the ongoing support andmaintenance of the EPICS payroll and FIMS accounting systems which process payments for allemployees and vendors of the State of West Virginia.The State Auditor’s website is created and maintained by the applications development team. It isthe portal which allows the citizens of West Virginia to access the Auditor’s Office and to have atransparent view of governmental spending. It is also a means by which 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 additionally responsible for thecreation and maintenance of all graphics used on the public-facing website and multiplepublications, brochures, and educational materials used by the State Auditor’s Office.In cooperation with the Governor’s Office, the Auditor’s Office took on the initiative to developand support a Transparency website for the State. The Application Development Section (ADS) ofthe Auditor’s Office provided the resources to develop this new web site,www.transparencywv.org. This site is for the public, policy makers, journalists, and researchersinterested in searching, downloading, sorting, and charting state expenditures. From global2011 ANNUAL REPORT WVSAO.GOVPage 17

Information Systems and Technology DivisionGlen B. Gainer III, West Virginia State Auditorsearches comparing recent annual budgets to the amount that an agency spent at the local officesupply store, the State’s accounting information can now be viewed instantly.ADS completed the roll out of the MyApps self-service portal for State Employees, providing onestopaccess to all of the State Auditor’s applications (e.g., eNODS, W2’s, Travel RemittanceDeposits, and the E-Travel Management System).The new VISTA website (https://www.wvsao.gov/VISTALogin.aspx) was launched in 2011 as a siteprimarily for the vendor community to use for tracking payments of their invoices to the State,enabling more secure and faster vendor payment searches.House Bill 3191 provided for a new subsidy to the Volunteer Fire Departments, offsetting theexplosive hike in workers’ compensation insurance premium increases. In support of the StateAuditor’s Electronic Commerce Division, who manages this program, ADS developed and rolledout a new web application that tracks the required documentation and also calculates andfacilitates the payments to the VFD’s.Senate Bill 232 provided for transferring certain requirements for redeeming delinquent landsales from 52 County Clerks to the State Auditor’s Office. ADS developed an application thatprovided consistent handling on properties in those counties of the state. The applicationincluded web services for Individuals, County Clerks, and Sheriffs. Calculations are available onthe internet to assist purchasers in determining how much of a deposit to make for the notices.ADS developed an on-line New-Employee Access Form (NEAF) that is used by Division Directorsfor gathering/inputting all of the information about a new employee to H/R, including a checklistof the IT resources that the new employee will need. NEAF also feeds contact data to theemployee staff directory and the Everbridge emergency notification system, and notifies IS&T ofthe IT resources that the new employee requires.Client Services SectionThe Client Services Section (CSS) consists of fiveemployees, three of which are A+ Certified. TheA+ Certification is vendor neutral and consists oftwo exams. To pass, you must demonstrateknowledge of installing, configuring, upgrading,troubleshooting, and repairing computer systems.Earning an A+ certification means that theindividual possesses essential knowledge and skillof all aspects of the computer industry. The ClientServices Section supports approximately 180users, including 40 located throughout WestVirginia from our Chief Inspector Division.This Section supports five WVSAO locations: fourin Charleston and one in Clarksburg, WestVirginia. This Section also provides support forthe State’s ERP Project Management Office whichis being relocated to the old Lottery facility. ThisSection also supports security, four domainservers, eight web servers, two email servers, awindows-based imaging system, a VMwareenvironment that supports 55 virtual serversoperating on four enterprise class servers, and allactive network devices (switches, hubs, routers,VPN concentrators, and firewalls).2011 ANNUAL REPORT WVSAO.GOVPage 18

Information Systems and Technology DivisionGlen B. Gainer III, West Virginia State AuditorThis Section is responsible for all documentation,updates and testing of disaster recoveryprocedures currently in place, as well as helpdeskfunctions, whether it is an internal or externalrequest to be performed by ComputerNetworking or other divisions within our office.This Section is also responsible for networksecurity and supplies both computer hardwareand software support for the Auditor’s Office.The WVSAO server environment is 95%virtualized. In 2011, Client Services Section addedan additional node to the current WVSAOVMWare environment. This will allow the WVSAOto better leverage its virtual technology as endusersare migrated from a physical environment(i.e., desktop PCs) to a more flexible and secureVirtual Desktop Infrastructure (VDI).The Client Services Section recently added alogging correlation engine (Splunk) in to theWVSAO network and sever environment. This willallow logs from many different devices, serversand applications to be correlated into one easylocation for analysis of usage, security, etc.This past summer, the Client Services Sectioncompleted the configuration of the WVSAO’s corenetwork utilizing dual Cisco C6504 Switches.These devices enabled our office to implementhigh availability at the network level.The Client Services Section has continued to workover the past year to ensure that the WVSAO D/Rlocation in Clarksburg is kept up to date andfunctioning in the event a disaster is declared.This Section is currently working with the Officeof Technology to complete the implementation ofan additional high speed line for networkredundancy and data replication at the D/Rlocation.The Client Services Section is in the process ofupgrading the WVSAO SAN (Storage AreaNetwork) environment from 2GB fiber switches to8GB fiber switches. This will allow for higher datathroughput from our systems and enable us toproceed with our planned VDI project.The Client Service Section has an emphasis onproviding security training for the end-user, andhas initiated a roll out of SANS, or “Securing theHuman” training.2011 ANNUAL REPORT WVSAO.GOVPage 19

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorThe Purchasing Card Division is staffed with 22 employees including two Certified Public Accountants(CPA), six Certified Purchasing Card Professionals (CPCP), and two Certified Fraud Examiners (CFE).Purchasing Card ProgramThe Purchasing Card is the preferred method ofpayment for the procurement of eligible goodsand services. It offers agencies, boards andcommissions an efficient method for streamliningthe payment process. The payment process isstreamlined by reducing the volume of accountspayable transactions and the associatedadministrative costs. Individual vendor invoicesare eliminated by consolidating multiple vendorpayments into one monthly payment to thecharge card issuer. State vendors are paid directlyby the card issuer within three (3) business days.In order to participate in the State Program,agencies are required to have sufficient internalcontrols in place to ensure compliance withapplicable laws, rules and regulations, P-CardPolicies and Procedures, and other governinginstruments. The Purchasing Card Divisionevaluates the effectiveness of these internalcontrols through program evaluations andmonitoring.Employees of the State of West Virginia mayobtain a purchasing card by contacting thepurchasing card coordinator within their agency.Individuals must be trained and agree to followPurchasing Card Policies and Procedures before apurchasing card will be issued.For fiscal year 2011, the Purchasing Card Programprocessed in excess of 650,000 transactionstotaling approximately $407,000,000 with anaverage transaction amount of $626.33.Studies obtained by the National Association ofPurchasing Card Professionals estimate thetransactional cost of the purchase order andpayment process range from $50 to $250.By utilizing the purchasing card as a paymentmechanism, the efficiencies provided result insavings ranging from 55% to 90% of thistransactional cost. Using these estimates, thePurchasing Card Program for fiscal year 2011netted the State of West Virginia between $17.9million and $146.2 million in cost avoidancesavings. The purchasing card provides additionalsavings beyond the cost avoidance savingspreviously discussed. These savings are from thefollowing areas:Discounts on the cost of goods or servicesprovided to the State directly attributable toprompt payment with the purchasing card.In past years, the State received a higher bondrating which saved additional monies becauseone of the main considerations to re-evaluatethe State of West Virginia to a higher bondstatus was how obligations are paid in a timelymanner. Specifically mentioned was the use ofthe State’s Purchasing Card.The State realized additional savings in thetimely delivery of goods and services, directlyattributed to prompt payment from the use ofthe purchasing card.2011 ANNUAL REPORT WVSAO.GOV Page 20

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorThe use of the purchasing card has allowed the State of West Virginia to become a better businesspartner. With its cost avoidance and prompt payment efficiencies, it is receiving additional interest fromvendors desiring to transact business with the State. This allows the State of West Virginia to be morecompetitive in selecting business partners, most certainly allowing the State to be more selective whenconsidering cost of goods or services and the timely delivery of such goods.For the Purchasing Card Program to continue to maintain its high acclaim and cost avoidance savings, wemust continue to have aggressive and ongoing monitoring in addition to appropriate individual agencyrequirements.In order to ensure proper monitoring and enhance the internal controls, the program utilizes a widevariety of resources, technology and participant requirements, including but not limited to the following:The Program continues to perform evaluations of agency P-Card program internal controls. It alsoutilizes more than 25 standard reports for the monitoring of agency transactions. These standardreports are also available to agencies so they can make use of them in their own program monitoringand oversight processes.Each Agency Coordinator receives credit usage, sales tax, transaction decline and account changereports on a daily basis for internal monitoring. In conjunction with Agency Coordinators, thePurchasing Card Program completes, on a biennial basis, a utilization and credit analysis of eachagency. This analysis is used to determine that each cardholder’s credit and transaction limits are inline with their individual job responsibilities and requirements to reduce the potential risk of fraud forthe State of West Virginia.The State Auditor’s Office Purchasing Card Division continues to monitor and enhance the web-basedtraining module. This type of training allows a much more efficient and comprehensive trainingprogram which not only includes Purchasing Card Policies and Procedures, but also topics such asethics and budget responsibility that have not been readily available to state employees in the past.Purchasing Card Coordinators from all agencies receive required annual training that includes onehour of ethics instruction. Applicants who become new cardholders must take the required trainingand be successfully tested before a purchasing card will be issued.All current cardholders are required to complete three (3) hours of refresher training every two (2)years. This training will include one (1) hour of ethics training, Purchasing Card Policies andProcedures, travel guidelines, and the use of purchasing cards for emergency response. All purchasingcard training must be approved by the State Auditor.2011 ANNUAL REPORT WVSAO.GOV Page 21

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorEach account is required to be reconciled monthly by the individual cardholder and approved by hisor her coordinator. Reconciliations may be completed by hand or electronically using approvedreconciliation software.Over 90% of state agencies and higher education institutions participating in the Purchasing CardProgram use some portion of the technology made available with the purchasing card in order tomaximize the agency’s efficiency in processing payments and transaction reconciliation, as well as forreporting to enhance internal controls and accountability by utilizing the data that is passed with eachtransaction.Training Progress ReportThe West Virginia State Auditor’s Office continuesto utilize a web-based training center to certifymore than 6,500 State Purchasing Card users inthe program. The training center provides trainingcourses and tests for all cardholders andcoordinators in State Agencies and Institutions ofHigher Education for the purchase of goods andservices, as well as national guardsmen whoutilize the emergency purchasing card in responseto declared states of emergency.The Purchasing Card Division has dramaticallyincreased training provided to cardholders bothfor the initial application process and thosecurrent cardholders receiving biennial training tomaintain certification. Biennial training ismandatory for every cardholder to continue usingthe West Virginia State Purchasing Card.Training is verified by means of a certificate issuedby the training program bearing the name of thetrainee and the course completed. Eachcertificate includes the date and time the testingtook place, as well as a unique identificationnumber for the test that was issued to thetrainee.In addition to training for cardholders, the StateAuditor provides annual training for the AgencySpending Unit Coordinators. This training must becompleted in order for the Agency/Institution ofHigher Education to be eligible to participate inthe Program.From March 2005 through June 2011, more than16,000 cardholders, new purchasing cardapplicants, Spending Unit Coordinators and Sub-Coordinators successfully trained and completedthe basic knowledge test using the web-basedcenter. This number is most attributable tocardholder biennial training, with more than 500Spending Unit Coordinators and Sub-Coordinatorsreceiving training through the center in FY 2011.2011 ANNUAL REPORT WVSAO.GOV Page 22

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorFinancial InstitutionCiti was awarded the bank provider contract in April 2006 and again in November 2010, with VISA as thecard brand. As one of the world’s largest banks, Citi offers the State of West Virginia various softwareand reporting tools, but most notably is Citi’s Fraud Early Warning system. The system contains variousfraud profiles and queues that transaction activity is measured against. Because of their experience andexpertise in this market, Citi’s fraud rates are less than half of the industry average. In addition to thetechnological aspect of fraud detection, Citi focuses on five (5) main areas of detection and prevention:proper identification of service users, authorization, confidentiality of data, accountability, and incidentdetection and response. In addition to Citi, VISA offers the State $100,000 of coverage per cardholder forfraud and other transactions that do not benefit the State directly or indirectly.State Purchasing Card ProgramStatistics — Fiscal Year 2011DOLLAR VOLUMETRANSACTIONSJuly $26,106,107.05 46,130August $32,545,903.70 55,301September $35,227,461.39 57,740October $33,069,041.82 56,944November $33,253,661.70 50,985December $36,572,827.35 50,364January $33,341,244.54 53,169February $30,873,438.99 53,115March $30,880,988.14 60,816April $30,999,157.01 55,726May $37,564,255.42 57,266June $46,961,097.78 52,892TOTAL $407,395,184.89 650,448AVERAGE PER TRANSACTION— $626.33Source: IS&C2011 ANNUAL REPORT WVSAO.GOV Page 23

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorE-Travel ProgramThe West Virginia State Auditor’s Office partnered with TRX, Inc. to develop an end-to-end electronictravel solution for all of state government and higher education Institutions. Employees of the State ofWest Virginia are able to book their flights, cars, and hotels, obtain authorization for their travel, addexpenses, and submit their expense reports all within the E-Travel System. The user interface is very userfriendly, which saves state employees time and reduces travel spend. The new E-Travel Systemautomates each agency’s polices, workflow and reporting.The E-Travel Management System has been designed to accommodate state employee travel withminimal out-of-pocket expenses. By incorporating the State and/or Agency travel policies and proceduresand approval workflows into the system, it will facilitate the state-wide rollout of the purchasing card fortravel and issuance of up-front per diems at the agency’s discretion.The system is comprised of three parts. The first is an online booking tool/search engine. State/Agencytravel policies for booking airfare, hotel and car rental are built into this part so that they are enforced atthe time of booking, or can be flagged for approval through the pre-trip approval process as required.National Travel serves as the ticketing agent and provides customer service as the State contracted travelagency. State agencies are charged a reduced fee when booking airfare through the system. Manualagent intervention for booking airfare still requires the contracted fee for this premium service.Second, the booking tool has been integrated with an expense management tool that also monitorsState/Agency policies to enforce meal and mileage reimbursement rates as well as any other expenses asrequired. By integrating the two, we have the capability to allow for pre-trip authorization via electronicapprovals as required by State/Agency policy.The travel system interfaces with both the agency’s accounting system as well as their P-Cardreconciliation tool to allow for the synchronization of all expenses in all necessary systems.The third piece of the travel system is the integrated reporting tool that combines information from allaspects of the system (booking tool, travel agent, expense tool, p-card tool, and accounting system).There are standard reports available as well as the capability to produce Ad-Hoc reports.Participating AgenciesHigher Education InstitutionsDivision of BankingOffice of TechnologyThe above listed agencies have been authorized to use the State Purchasing Card for both in and out-ofstatetravel and will soon begin using the E-Travel Management System in order to continue.2011 ANNUAL REPORT WVSAO.GOV Page 24

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorCurrent Participating Agencies and their progress are as follows:State Auditor’s Office – Full ImplementationDepartment of Military Affairs and Public Safety – ConfigurationDivision of Banking – ConfigurationDHHR – ConfigurationDepartment of Administration - ConfigurationLocal Government Purchasing Card ProgramThe Local Government Purchasing Card Programwas developed to bring all local governmententities into a single purchasing card program andreplace the various card types existing todayacross county and municipal governments.Offering all local government entities theopportunity to be part of one single purchasingcard program will allow them to achieve thehighest possible rebate back to the localgovernments.The Local Government Purchasing Card Program isconducted so that procedures and internalcontrols for the procurement and payment ofgoods and services are made more efficient. Localgovernment entities utilize the purchasing card forregular routine payments and travel, as well asemergency payments.The Operations Section of the Local GovernmentPurchasing Card Division promotes the use ofelectronic processes of the purchasing cardprogram. The section provides assistance to thelocal government entities in developing policiesand procedures, internal controls, maintenance ofaccounts, and fraud monitoring, as well ascustomized usage reports.TrainingIn partnership with United Bank, the LocalGovernment Purchasing Card Division assists thelocal government entities in the development of atraining program as well as administer training, ifrequested. Training is based on the minimumrequirements to participate in the program, whichare derived from the policies and proceduresgoverning the entity’s program.Financial InstitutionUnited Bank, Inc. (United), West Virginia’s Bank,was awarded the Local Government PurchasingCard contract in May 2008, with VISA as the cardbrand. United, the largest headquarteredcompany in the State, is totally committed to theState of West Virginia. United has assigned ateam of highly-experienced professionals to thisprogram who will continually deliver the service,technology and support that will allow theprogram to grow. United is committed to ensuringthat the State Auditor’s Office and localgovernment entities receive maximum value fromthe program. Therefore, key personnel areavailable 24/7 to handle any issues that may arise.2011 ANNUAL REPORT WVSAO.GOV Page 25

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorUnited takes pride in their technology and abilityto deliver information to meet the needs of thelocal government entities and the State Auditor’sOffice. They provide, at no cost to the State orLocal Government, a sophisticated and robustweb-based solution called 360 Control. 360Control is automatically pre-populated withtransaction data, reducing the need to pass datafiles to the client. 360 Control provides onlineaccess to procurement transactions. It alsoprovides the tools to analyze spend, reclaim tax,and automate the tax coding and cost coding ofpurchasing card transactions, cost allocation andERP integration. Transaction information isavailable both at a cardholder level and at aprogram level.Visa also provides $100,000 in Visa LiabilityWaiver Protection Coverage, at no cost to thelocal government entity or the State of WestVirginia.United uses Falcon, a neural network thatcalculates a score or grade for every transaction.With Fraud Predictor Plus, the potential fraudscore is adjusted to represent merchant data, aswell as cardholder transactions. This formula leadsto better accuracy and reliability of “scoring” eachtransaction as a possible fraudulent transaction.Fraud Predictor Plus has achieved remarkableresults in helping card issuers reduce fraud lossesdue to the fact that merchant profiles have beenadded to the variables reviewed. In addition toprotection provided by Falcon, United also utilizesan exclusive add-on feature to Falcon called theVirtual Analyst (VA). The VA automatically takesaction on accounts meeting the high risk criteriawithout human intervention. United hasexperienced a drastic reduction in fraud losses,which is directly attributed to the use of Falconand the Virtual Analyst.2011 ANNUAL REPORT WVSAO.GOV Page 26

Purchasing Card DivisionGlen B. Gainer III, West Virginia State AuditorLocal Government Purchasing Card ProgramStatistics — Fiscal Year 2011Number of ParticipantsMunicipalities: 74Boards of Education: 29Commissions: 44Other: 27 (Sanitary Boards, Utility Boards, Health Departments, Waste Authority, RESA, Ambulance Authority)DOLLAR VOLUMETOTAL TRANSACTIONSJuly $1,713,883.69 5,085August $1,721,991.03 5,299September $1,997,632.39 5,595October $2,531,880.30 6,349November $2,037,419.70 5,039December $2,374,628.83 5,905January $2,465,488.36 6,140February $2,337,616.51 6,469March $2,994,091.22 7,887April $2,929,952.49 7,876May $4,080,316.93 8,264June $3,588,636.77 8,230TOTAL $30,773,538.22 78,138AVERAGE PER TRANSACTION— $393.84Source: United Bank2011 ANNUAL REPORT WVSAO.GOV Page 27

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThe State Auditor is ex-officio Chief Inspector and Supervisor of Public Offices in West Virginia.Responsibilities include: conducting financial audits, providing training and technical assistance,overseeing the audit procurement process for 55 counties, 55 school boards, 55 magistrate courts, 232municipalities and more than 350 other local government entities. The Chief Inspector also formulatesand prescribes a system of accounting for all local governmental offices and agencies.The Local Government Services section of the State Auditor’s Office approves the budgets for all countiesand municipalities and the property tax levy rates for all counties, municipalities and school boards. TheChief Inspector Division operates on a revolving fund with revenue derived solely from charging localgovernments for services. These charges are based on the actual costs of providing the services, includingpersonnel expenses, travel, training, and equipment.Conducting Financial AuditsThis is the primary function and revenue source of the State Auditor’s Chief Inspector Division. The ChiefInspector Division maintains a staff of 35 professional audit inspectors who are supported by eight seniormanagement members and a clerical staff of five individuals. Of the professional staff, ten are CertifiedPublic Accountants (CPAs). The Chief Inspector Division issued over 340 reports related to audits andother types of services generating $4,044,465 in cash collections during the time period of July 1, 2010 toJune 30, 2011. The following types of services were performed:Financial and Compliance Audits – this is the most common type of engagement performed. Auditprocedures are designed to fulfill the requirements set forth by Government Auditing Standardsissued through the General Accounting Office by the Comptroller General of the United States.A-133 Single Audits - this type of engagement is performed when the local government expends$500,000 or more in federal funds during a fiscal year. Procedures are designed to meet therequirements for financial and compliance audits as well as the Office of Management and Budget(OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.Circular A-133 audits typically 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 when there is not an auditrequirement for the entity. Audit requirements for a particular entity type may be contained instate or local law. Additionally, audit requirements can exist for particular entities through debt orcontractual arrangements such as financing or grant agreements. Reviews are performed inaccordance with standards established by the American Institute of Certified Public Accountantsand are less comprehensive than audits of financial statements.Reconstruction of Financial Records – in some instances, local governmental entities do notprepare adequate financial statements. Therefore, a reconstruction of available records must beconducted by Chief Inspector Division staff in order for an audit to properly proceed.2011 ANNUAL REPORT WVSAO.GOV Page 28

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorFraud Attestations – these types of engagements are performed with specific agreed-uponprocedures designed to determine the extent of fraudulent activity within a local governmentalentity. Frequently, the auditor will employ forensic auditing techniques as well as investigativeskills in performing the uniquely-designed procedures.Management Advisory Services – this includes all other types of services provided to our clientssuch as: 1) Agreed-upon procedures to ensure compliance with rules and regulations establishedby the West Virginia Department of Education for individual schools, 2) GAAP conversions,3) Consultation engagements, and 4) Agreed-upon procedures for Magistrate Court Systems.External Peer ReviewIn conjunction with professional standards for conducting audits in accordance with GovernmentAuditing Standards, this office participates in the National State Auditors Association’s Peer ReviewProgram. This program is designed to ensure that audit agencies are meeting professional standardsand that agencies have adequate quality control systems in place. In the last report, issued October2009, the Chief Inspector Division received an unmodified report.2011 ANNUAL REPORT WVSAO.GOV Page 29

Chief Inspector DivisionGlen B. Gainer III, West Virginia State Auditor2011 ANNUAL REPORT WVSAO.GOV Page 30

Chief Inspector DivisionGlen B. Gainer III, West Virginia State Auditor2011 ANNUAL REPORT WVSAO.GOV Page 31

Chief Inspector DivisionGlen B. Gainer III, West Virginia State Auditor2011 ANNUAL REPORT WVSAO.GOV Page 32

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorFee RecoveryThe Chief Inspector Division charges local governments a fee to conduct an audit. This fee is calculatedon a project basis and is designed to recover the direct and indirect costs associated with the service.A number of the engagements include entities that cannot procure audit services from independentprivate accountants. Some of the causes for this are a statutory limit on the amount that can becharged for audit services for Class III and IV municipalities, the inability to pay audit fees due to thepoor financial condition of some entities and the lack of adequate records. In these instances, theChief Inspector will rotate these entities into the schedule, and in some cases, incur unbillable hours.Unbillable hours are also incurred due to time overages as a result of poor financial records andengagements related to fraud.Unbillable Hours and FunctionsThe Chief Inspector Division strives for organizational efficiency and is professionally structured in amanner similar to a medium-sized CPA firm. However, the division must perform certain functions andengagements associated with the supervision of local governments that increase the costs and/ordecrease revenues for operations. These responsibilities include the following:Provide accounting, auditing and legal advice to local governmentsPerform audits of local governments in which there are inadequate financial statements andrecordsAct as a clearinghouse for citizen complaints related to potential audit/fraud issuesPerform fraud engagements without receiving compensationPerform audits for local governments which do not have the financial resources to pay the feesassociated with the servicePerform audits of Class III and IV municipalities subject to statutory billing limitations2011 ANNUAL REPORT WVSAO.GOV Page 33

10,901030,49313,22468,354133,74052,394114,88031,563102,85599,38785,485216,94741,206105,63865,03549,59330,68350,00084,351159,72585,000132,681419,693541,343Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThese functions, while necessary for the proper oversight of public offices, have a direct negativeimpact on the operating fund of the division. The following chart summarizes components ofthese costs:600,000Unbillable ChargesFY 2009 - 2013500,000400,000300,000200,000100,000*Projection0FY 2009 FY 2010 FY 2011 FY 2012* FY 2013*Problematic Audits/All OtherProblematic Audits/MunicipalFraud EngagementsClass III and IV Billing LimitsIncrease in Bad DebtsFraud information not tracked separately2011 ANNUAL REPORT WVSAO.GOV Page 34

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorTraining CostsThe Chief Inspector Division has been steadily increasing professional staff due to a growing demandfor audit services over the past three years. Complex requirements associated with federal grants,auditing and accounting standards have led to increased audit time in what is becoming a highlyspecializedprofessional field. In 2008, we employed twenty-eight audit inspectors, and we now havethirty-five staff members who are supported by 8 senior managers. Due to the complexityassociated with the audit environment, our training period lasts approximately nine months. Ouremployees are our greatest asset, so we have a very stringent prospective employee evaluationprocess and also participate in a summer intern program. During this training period, employees donot bill for their time and the division must bear the cost. The chart below summarizes the directcosts of the division for new employees. Direct costs consist of salaries, fringe benefits and travelrelated expenses. The chart also delineates the “opportunity cost” of training employees which is theamount that would be billed if the individuals were not in training.700,000Training CostsFY 2009 - 2013600,000500,000400,000300,000200,000100,0000FY 2009 FY 2010 FY 2011 FY 2012* FY 2013** ProjectionDirect Cost Opportunity Cost2011 ANNUAL REPORT WVSAO.GOV Page 35

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorAccounts Receivable BalancesFrequently, municipalities and other entities incur audit costs and do not have adequate financialresources to pay the fee. Recognizing the financial hardships that certain smaller governmentsface, the Chief Inspector Division makes every effort to formulate equitable payment plans soentities can satisfy this liability without compromising the government services provided to theircitizenry. Even with these equitable payment plans, certain entities do not pay their audit feesbecause the resources are not available, or the entity incurred large fees due to the poorcondition of the financial records and/or a fraud condition was present. The following chartssummarize the accounts receivable, by client type, for the past three years:Aged Accounts Receivable at Fiscal Year End 2009 by Days OutstandingLess than 30 30-59 60-89 90-179 180 and over TotalBoards of Education $ - - $11,735 $20,870 $ - - $ - - $ 32,605Boards of Health - - - - - - - - - -County Commissions 13,010 - - - - - - 13,235 26,245Magistrate Courts 1,449 - - 6,165 12,365 8,772 28,750Miscellaneous 1,720 9,500 9,470 - - 63,732 84,422Municipalities 4,579 15,454 47,803 32,602 536,012 636,451Total $20,758 $36,689 $84,308 $44,967 $621,751 $808,473Aged 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 $1,066,3262011 ANNUAL REPORT WVSAO.GOV Page 36

Chief Inspector DivisionGlen B. Gainer III, West Virginia State Auditor2011 ANNUAL REPORT WVSAO.GOV Page 37

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorFraud SectionFraud is a growing problem across the country. Unfortunately, West Virginia is no exception to thisdisturbing trend, and our smaller governments frequently lack the necessary resources to establish andenforce a proper internal control structure that prevents asset misappropriation. While fraud can also bemanifested through corruption and purposely inaccurate financial statements, the frequency of fraudrelated to asset misappropriation has greatly increased over the past three years for local governments.Although financial audits are conducted in order to attest to the fairness of the financial statements andnot necessarily to detect fraud, there are occasions when fraud is detected and additional proceduresare undertaken to determine the extent of this type of inappropriate activity. Additionally, the ChiefInspector Division responds to fraud reported by law enforcement agencies, local government officialsand the general citizenry. National statistics indicate that fraud is most frequently reported by tipsreceived from someone within the organization in which the fraud occurs.In response to this growing crisis, the Chief Inspector Division conducted Accredited Fraud Investigator(AFI) Training for all of the audit staff. The division also formed a new Fraud Unit within the division thatis currently staffed with three employees with two more employees scheduled to start by the end of thefiscal year. The Director is an Accredited Fraud Investigator (AFI) and a Certified Fraud Examiner (CFE).All staff members within this section will be encouraged to obtain professional accreditation necessaryto provide expertise in this specific area. The formation of this section allows the Chief InspectorDivision to better serve the citizenry of West Virginia by:Responding immediately to reported fraud with dedicated resources with the expertise andknowledge necessary to fulfill objectivesAllowing audit staff to focus on normal recurring audit engagements rather than fraudengagements, thereby enhancing our regular scheduling efficiencyEncouraging officials to report fraud since there is no direct charge to the entity for servicesrenderedPrior to the formation of this Fraud Section, the Chief Inspector Division billed for this service at a regularhourly rate. Frequently, cost/benefit analysis discouraged many governments from determining the fullextent of fraud. This led to an inadequate disposition in criminal proceedings, as well as insufficientrestitution and insurance reimbursements related to fraudulent acts. It is currently the policy of theChief Inspector Division that payments for services related to fraud engagements be paid only fromrestitution and/or insurance proceeds. Therefore, there is no further negative economic impact on thelocal government. During the fiscal year ended June 30, 2011, the amount of “unbilled fraud services”amounted to $216,947.Currently, there is no funding mechanism to offset these losses within the Chief Inspector Divisionoperating fund. However, it is the intention of this office to continue to diligently pursue thesematters in order to protect the taxpayers of the local governments throughout the State of WestVirginia.2011 ANNUAL REPORT WVSAO.GOV Page 38

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThe chart below summarizes the direct costs of the division for operation of the Fraud Unit. Directcosts consist of salaries, fringe benefits and travel-related expenses. The chart also delineates the“opportunity cost” of the Fraud Unit employees which is the amount that would be billed if theindividuals were not performing unbillable fraud detection activity.2011 ANNUAL REPORT WVSAO.GOV Page 39

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorSince forming the Fraud Unit in 2010, there have been 11 reports issued documenting $618,735 offraudulent activity in local governments. The following chart summarizes this by the type of fraud:The total reported fraud of $618,735 was distributed by the type of government as follows:Total Fraud Loss by Entity TypeCounty$16,0115 ExaminationsMiscellaneous$269,8311 ExaminationMunicipalities$332,8935 Examinations2011 ANNUAL REPORT WVSAO.GOV Page 40

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThe fraud unit currently has 12 ongoing investigations for which an amount has not yet beendetermined. The following chart summarizes the type of government in which these examinations arebeing performed:Type ofGovernmentNumber ofInvestigationsMunicipalities 6County Commissions 2Miscellaneous 42011 ANNUAL REPORT WVSAO.GOV Page 41

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorOverseeing Audit ProcurementThe State Auditor’s Chief Inspector Division is responsible for overseeing the audit procurementprocess. This includes establishing and updating the Procedures Manual for Procuring and ConductingAudits and Reviews of Local Governments. This manual, which underwent a comprehensive update inAugust 2007 and several smaller revisions since, establishes procedures for requesting proposals foraudit services and provides required standardized forms such as contracts. The manual and forms areavailable electronically at www.wvsao.gov. Additionally, entities may utilize a web-based application toenhance and expedite the procurement process. The Chief Inspector Division ascertains whetherIndependent Public Accountant applicants are qualified to conduct governmental audits. All contractsand related materials are reviewed for completeness, accuracy and adherence to the ProceduresManual requirements. The Chief Inspector Division monitors entities to ensure contracts are submittedin a timely manner. Additionally, independent public accounting firms’ contracts are tracked to ensurethey are submitting reports in a timely manner. This oversight is accomplished through theimplementation and maintenance of a comprehensive, specially-designed information system thatincludes all relevant data related to local government audits. The Chief Inspector Division maintains acopy of every audit conducted on political subdivisions of the State of West Virginia. All audits issuedare available for public inspection on the State Auditor's website.2011 ANNUAL REPORT WVSAO.GOV Page 42

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorLocal Government ServicesLocal Government Services allows for a segregation of the audit function from other statutory andrelated services performed by the Chief Inspector Division. This allows the Chief Inspector Division toproperly focus on the primary responsibility of conducting and issuing audits in an effective and efficientmanner.Local Government Services places great emphasis and focus on local governments by providing budgetand financial assistance to public officials as they address the various issues, concerns and questionsthat arise on a daily basis. Greater focus on the responsiveness to local government officials goeshand-in-hand with the budget and training function performed by the Chief Inspector.Budgetary ServicesWest Virginia Code §6-9-2 requires the StateAuditor, as Chief Inspector and Supervisor ofpublic offices, to establish and maintain a systemof accounts. The Uniform Chart of Accountsprescribed by this code section is maintained andupdated by the Local Government Servicessection. This chart is the basis upon which localgovernments prepare and compile the levyestimate (budget) prescribed for under articleeight, chapter eleven of the West Virginia Code.This section also reviews and approves propertytax rates for all counties, municipalities andcounty boards of education in the State of WestVirginia. All county and municipal originalbudgets and revisions are also reviewed andapproved throughout the year.For fiscal year 2011-2012, the budget process wasfurther streamlined using technology to reducethe amount of paperwork required. Because ofmore intense training and the simplicity of use,many local governments chose to submit theirbudgets electronically. This new electronic formatgreatly reduced the amount of paper and costsinvolved in the process and assisted entities inidentifying problems and potential errors beforesubmitting their budgets to our office. Thissection provided training workshops for bothcounty and municipal officials dealing with budgetpreparation. These workshops were conducted indifferent regions of the State and were attendedby approximately 200 public officials. This processalso allowed budgets to be processed moreexpeditiously.An informational database has been developedthat has made pertinent information more readilyavailable to local officials. This system, which isindexed by topic, has a “search and sort” featurethat is a valuable source of information for localgovernment officials. Correspondence andadvisory memorandums between our office andlocal government officials are posted on ourwebsite and are available to the othergovernment entities and the general public.Additionally, this site lists certain legal opinionsand court decisions.2011 ANNUAL REPORT WVSAO.GOV Page 43

Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThe following reports and documents related tolocal budgets are now available on the StateAuditor’s website:County Government Guideline to BudgetPreparation - Updated in 2009. Additionalinformation related to county governmentalfunctions was provided. This guide providesdetailed, step-by-step instructions for thebudget preparation process. The guide alsoincludes an appendix of forms which may bereproduced for use in future years.Municipal Government Guideline to BudgetPreparation - Updated in 2009. Additionalinformation related to municipalgovernmental functions was provided. Thisguide provides detailed, step-by-stepinstructions for the budget preparationprocess. The guide also includes an appendixof forms which may be reproduced for use infuture years.Board of Education Guideline for Preparingthe Schedule of Proposed Rates - Updated in2008. This guide provides detailed, step-bystepinstructions for the preparation of theSchedule of Proposed Rates for BudgetPurposes and is a vast improvement fromprior instructions. The guide also includes anappendix of forms which may be reproducedfor use in future years.County and Municipal Budgets - Due to themany requests from various organizations,local officials, legislators and others, thissection has also provided access to municipaland county budget information as well as levyinformation to the general public.Consolidated Budget Report for CoalSeverance Tax Fund, Gas and Oil SeveranceTax and General Funds for County andMunicipal Governments - In accordance withthe provisions set forth in WV Code §11-13A-5a(j) and §11-13A-6(j), this budget report setsforth the proposed revenues andexpenditures for coal severance tax and oilseverance tax funds distributed to county andmunicipal governments. The report alsoprovides budgeted amounts for generaloperating funds.Rates of Levy Report - This report is a guide ofstate, county, municipal, and boards ofeducation property tax levy rates that wereapproved by the entity and the State Auditorfor each fiscal year.Special Excess Levy Guideline - This guideprovides detailed, step-by-step instructionsfor the preparation of the Order/Ordinancecalling for an excess levy election. The guidealso includes sample Orders and an appendixof forms which may be reproduced for the useof the entity.Special Excess Levy Report - This report is asummary of all excess levies in effect in theState. It is organized by county and includesinformation such as the rate of the specialexcess levy, the purpose, the amount to beraised, and the year in which the levy willexpire.2011 ANNUAL REPORT WVSAO.GOV Page 44

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorDuring FY 2011, the State Auditor, in accordancewith WV Code §11A-3-34, appointed a specialdeputy commissioner of delinquent andnonentered lands to conduct and transactbusiness in all fifty-five (55) counties.Representatives of the Auditor’s Office conductedland auctions, as required. In addition, sales ofindividual tracts or lots occurred, provided thatthe property involved was offered for salepreviously and received no bid, or that a previouspurchaser did not follow through with therequirements of obtaining a deed.Office, only 1,517, or approximately 0.86%,remains with no action taken on them.To date, 168,317, or approximately 95.16% of thetracts or lots that have been certified for sale bythe State Auditor’s Office, have been redeemed,deeded or dismissed.Of the 176,882 individual tracts or lots that haveever been certified for sale by the Auditor’s2011 ANNUAL REPORT WVSAO.GOV Page 45

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorProperties with an average assessed value of over $15.1 million were made available for sale during FY2011 by this office, resulting in payments being made to the sheriffs of those affected counties of over$2.2 million by owners or potential purchasers. Because not every purchaser followed through with thesale, or not every tract or lot was purchased, the final average assessed value reentered on the landbooks amounted to over $11.0 million.CountyAmount CollectedAssessed Value ofProperty MadeAvailableAssessed Value ofProperty Returnedto the Active ListBarbour $6,488.66 $137,359 $23,972Berkeley $164,912.92 $761,921 $533,187Boone $20,415.89 $65,450 $57,594Braxton $250.00 $32,472 $3,295Brooke $20,544.04 $167,747 $138,095Cabell $175,241.74 $62,610 $51,549Calhoun $13,779.30 $150 $150Clay $1.00 $297 $297Doddridge $1,068.81 $9,520 $4,036Fayette $156,086.51 $289,494 $277,779Gilmer $1,329.22 $4,867 $2,875Grant $0.00 $59,370 $58,980Greenbrier $14,921.75 $33,731 $33,731Hampshire $5,423.43 $115,069 $92,580Hancock $30,881.32 $98,853 $91,833Hardy $134.00 $66,918 $40,385Harrison $39,979.58 $537,398 $308,516Jackson $15,240.52 $347,904 $347,226Jefferson $0.00 $113,133 $81Kanawha $63,509.85 $1,176,792 $253,178Lewis $3,964.97 $65,720 $36,418Lincoln $43,646.15 $96,147 $88,717Logan $106,373.36 $1,288,618 $1,172,062Marion $105,617.16 $1,360,605 $800,698Marshall $47,458.85 $117,496 $115,120Mason $11,376.32 $78,720 $78,7202011 ANNUAL REPORT WVSAO.GOV Page 46

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorCountyAmount CollectedAssessed Value ofProperty MadeAvailableAssessed Value ofProperty Returnedto the Active ListMcDowell $76,238.97 $607,568 $578,254Mercer $91,493.60 $1,075,847 $1,056,946Mineral $38,375.83 $1,285,712 $335,768Mingo $118,420.82 $327,677 $279,988Monongalia $46,993.26 $272,876 $51,161Monroe $1.00 $66 $66Morgan $976.73 $14,700 $14,700Nicholas $116,674.41 $423,150 $383,343Ohio $114,327.23 $375,307 $333,167Pendleton $1.00 $592 $592Pleasants $1985.00 $169 $0Pocahontas $0.00 $0 $0Preston $184,496.29 $268,822 $130,233Putnam $7,287.45 $1,309,607 $1,261,558Raleigh $131,419.90 $283,278 $277,841Randolph $15.00 $832 $397Ritchie $2,006.62 $19,246 $18,189Roane $2,618.30 $24,521 $23,149Summers $5,368.00 $1,333,600 $1,333,600Taylor $16,126.46 $264,589 $204,899Tucker $0.00 $0 $0Tyler $1,402.00 $18,218 $17,665Upshur $42.00 $140 $0Wayne $37,054.88 $52,257 $42,854Webster $6,208.17 $4,949 $4,576Wetzel $137,722.96 $34,864 $34,763Wirt $4,869.44 $2,022 $2,022Wood $579.16 $23,042 $23,042Wyoming $12,873.36 $61,997 $59,463Total $2,204,223.19 $15,174,009 $11,079,3102011 ANNUAL REPORT WVSAO.GOV Page 47

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorDuring FY 2011, 2,269 separate tracts or lots werecertified by the Auditor’s Office to the variousdeputy commissioners. This represented theproperties which received no bids at the Sheriff’ssale and resided in this office for the minimumperiod of eighteen (18) months without beingredeemed.During FY 2011, 2,516 properties were redeemedin the State Auditor's Office with taxes collectedin excess of $2.25 million on behalf of thecounties, boards of education and municipalitiesprior to the certification of the properties to thedeputy commissioners.Under Senate Bill 232, passed during the 2010Legislative Session, the State Auditor is authorizedto perform the duties of the County Clerks, as itrelates to the delinquent land sales conducted bythe Sheriffs. County Clerks may also elect toperform their duties related to those delinquentland sales. The following County Clerks haveelected to retain their duties: Clay, Kanawha andMorgan.The Auditor’s Office provided consistent handlingof properties in those counties that elected toallow our office to handle their responsibilities.We have implemented a system where individualscan check how much they owe to redeem andprepare their own statements, or they can checkif a lien holder paid on their behalf, via theInternet. As a result of the Auditor’s Officeproviding the preparation and execution of thenotices to redeem, a savings of $1.15 per noticewas passed on to the purchaser, or in the case ofredemptions, the owner or lien holder, thatresulted in over $22,000 in savings.With three employees, as compared to at least 52individuals in those 52 counties, the Auditor’sOffice provided for the successful implementationof SB 232. In accomplishing those goals, theAuditor’s Office allowed employees of those 52counties to assume other responsibilities, whichultimately provided a savings to the citizens ofthis state.In accepting those responsibilities, the StateAuditor prepared and executed the followingdocuments during FY 2011:2,143 Redemptions3,041 Properties involved in the noticepreparation process19,189 Total notices sent by the StateAuditor’s Office1,633 Deeds issued by the State Auditor’sOffice620 Sales canceled as a result of failure of thepurchaser to comply with the statutes2011 ANNUAL REPORT WVSAO.GOV Page 48

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorPublic Utility DivisionMost major public utility companies operatingwithin the State of West Virginia provide servicesin more than one county. The responsibility ofassessing the property of those companies fallsupon the Board of Public Works.Pursuant to WV Code §11-6, all public utilitycompanies operating within the State must file anannual report with the Department of Tax andRevenue, which in turn recommends a tentativeassessment for each public utility company. Uponcompletion of hearings and a final assessment bythe Board of Public Works, the State Auditor’sOffice allocates the assessed values of publicutility companies to each taxing entity. Thesevalues are added to the values set by each countyassessor and become part of the basis for the taxlevy rates. The State Auditor’s Office in turnprepares the annual tax billing statements foreach public utility company.The State Auditor’s Office mailed tax billingstatements in excess of $189 million duringFY 2011. Upon receipt by the State Auditor’sOffice, tax collections are returned to theappropriate taxing entity. Of the tax collected,65% was allocated to boards of education, 32%was allocated for county and municipal purposes,and the remaining 3% was allocated to theMunicipal Bond Commission and General Fund.$778,490.02$8,145,131.80Public Utilities DistributionFY - 2011$5,304,333.76$48,360,681.35CountiesSchoolsTownsGeneral Fund$113,682,617.11Municipal BondCommission2011 ANNUAL REPORT WVSAO.GOV Page 49

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorDuring FY 2004, the Legislature created the TaxLoss Restoration Fund. This fund was created toprovide additional funds to counties, districts,boards of education, and municipalities whosuffered an unexpected loss in assessed value ofpublic utilities within their entity. The proceedsreceived by any counties, districts, boards ofeducation, and municipalities shall not be greaterthan the loss of tax revenue created by theunexpected decrease in assessed values of publicutilities. Last year, the State Auditor’s Officereturned over $1.19 million to counties, districts,boards of education, and municipalities to helpcompensate for the unexpected loss in revenue.Furthermore, during FY 2011, the Auditor’s Officedistributed over $7.64 million to the variousentities representing the funds collected by theDivision of Motor Vehicles, as a result of theassessment of interstate public servicecorporation motor vehicle businesses registeredunder a proportional registration agreementpursuant to WV Code §11A-6G-15.PUBLIC UTILITIES07/01/10 – 06/30/11Distributed to: Counties: $48,360,681.35Schools: $113,682,617.11Towns: $8,145,131.80$170,188,430.26Transferred to: General Fund State $778,490.02Municipal Bond Commission $5,304,333.76$6,082,823.782011 ANNUAL REPORT WVSAO.GOV Page 50

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorCounty Total County Total School Grand Total% of Amt.of TotalBARBOUR $126,934.76 $172,930.42 $299,865.18 0.19BERKELEY $754,000.65 $2,541,641.12 $3,295,641.77 2.03BOONE $801,959.54 $1,636,763.19 $2,438,722.73 1.50BRAXTON $288,716.77 $391,685.74 $680,402.51 0.42BROOKE $275,706.67 $625,985.67 $901,692.34 0.56CABELL $2,059,985.13 $4,136,574.23 $6,196,559.36 3.82CALHOUN $166,830.64 $187,108.40 $353,939.04 0.22CLAY $149,106.58 $270,060.23 $419,166.81 0.26DODDRIDGE $339,223.50 $854,871.16 $1,194,094.66 0.74FAYETTE $1,432,012.11 $2,827,266.50 $4,259,278.61 2.63GILMER $448,660.87 $677,176.99 $1,125,837.86 0.69GRANT $1,781,017.96 $2,507,380.06 $4,288,398.02 2.65GREENBRIER $456,878.83 $1,177,470.82 $1,634,349.65 1.01HAMPSHIRE $811,023.39 $1,076,490.28 $1,887,513.67 1.16HANCOCK $436,970.25 $1,140,892.85 $1,577,863.10 0.97HARDY $941,415.38 $1,277,164.66 $2,218,580.04 1.37HARRISON $3,553,930.18 $8,233,095.84 $11,787,026.02 7.28JACKSON $865,845.26 $1,873,709.78 $2,739,555.04 1.69JEFFERSON $383,713.13 $1,482,685.36 $1,866,398.49 1.15KANAWHA $6,498,704.32 $11,665,278.63 $18,163,982.95 11.22LEWIS $1,213,618.07 $2,522,289.62 $3,735,907.69 2.31LINCOLN $574,454.42 $1,231,179.91 $1,805,634.33 1.11LOGAN $709,824.54 $1,487,426.24 $2,197,250.78 1.36MARION $871,024.46 $2,312,718.48 $3,183,742.94 1.96MARSHALL $2,890,008.54 $9,312,463.42 $12,202,471.96 7.54MASON $1,549,697.83 $4,321,810.21 $5,871,508.04 3.62MCDOWELL $539,104.98 $2,639,421.91 $3,178,526.89 1.96MERCER $1,163,583.09 $3,445,992.62 $4,609,575.71 2.84MINERAL $348,587.82 $863,819.49 $1,212,407.31 0.75MINGO $948,895.18 $2,810,192.66 $3,759,087.84 2.32MONONGALIA $953,882.55 $2,862,426.14 $3,816,308.69 2.36MONROE $177,399.14 $457,037.13 $634,436.27 0.39MORGAN $224,858.76 $736,120.37 $960,979.13 0.59NICHOLAS $357,342.60 $817,390.34 $1,174,732.94 0.72OHIO $326,958.31 $1,057,941.69 $1,384,900.00 0.852011 ANNUAL REPORT WVSAO.GOV Page 51

County Collections DivisionGlen B. Gainer III, West Virginia State AuditorCounty Total County Total School Grand Total% of Amt.of TotalPENDLETON $201,844.21 $300,520.08 $502,364.29 0.31PLEASANTS $1,687,484.41 $4,538,504.21 $6,225,988.62 3.84POCAHONTAS $247,491.29 $355,390.82 $602,882.11 0.37PRESTON $1,091,873.97 $1,810,376.67 $2,902,250.64 1.79PUTNAM $2,238,245.04 $6,995,544.91 $9,233,789.95 5.70RALEIGH $1,053,789.75 $3,120,838.44 $4,174,628.19 2.58RANDOLPH $588,201.36 $801,341.73 $1,389,543.09 0.86RITCHIE $279,748.12 $453,945.27 $733,693.39 0.45ROANE $267,366.00 $277,077.80 $544,443.80 0.34SUMMERS $464,114.61 $629,637.43 $1,093,752.04 0.67TAYLOR $466,947.84 $812,216.44 $1,279,164.28 0.79TUCKER $85,004.47 $127,342.62 $212,347.09 0.13TYLER $187,089.10 $554,070.49 $741,159.59 0.46UPSHUR $238,081.47 $512,076.62 $750,158.09 0.46WAYNE $1,220,803.54 $3,329,099.38 $4,549,902.92 2.81WEBSTER $91,943.88 $133,511.10 $225,454.98 0.14WETZEL $862,363.77 $2,553,916.18 $3,416,279.95 2.11WIRT $113,633.58 $212,220.56 $325,854.14 0.20WOOD $774,846.55 $2,226,645.93 $3,001,492.48 1.85WYOMING $777,932.18 $2,303,878.27 $3,081,810.45 1.90TOTAL $48,360,681.35 $113,682,617.11 $162,043,298.462011 ANNUAL REPORT WVSAO.GOV Page 52

Securities DivisionGlen B. Gainer III, West Virginia State AuditorThe Securities Division enforces and administers the West Virginia Uniform Securities Act (WV CodeChapter 32), the Uniform Commodities Act (WV Code Chapter 32B), and the Real-Estate Time-SharingAct (WV Code 36). A staff of ten operates in two sections — Registration and Enforcement.REGISTRATION SECTIONThe Registration Section administers, examinesand approves or rejects West Virginiaregistration or exemption from registration andpayment of fees for all issuers of securitiesofferings, agents of issuer, broker/dealers,investment advisers, broker/dealer agents,investment adviser representatives, and timeshareofferings.During FY 2011, the Registration Sectioncompleted the following regular tasks relatedto the registration process: approval andtermination of broker/dealers and broker/dealer agents on the CRD system; waiver ofexam requirements upon written request andappropriate review; review and analysis ofRegulation D offerings for legitimacy andadequacy of filing disclosure; review andapproval or denial of dual registration issues;review and entry of filing information into thedatabase and creation of the daily deposit, remitlog and daily activity reports; review, analysisand approval of pre and post effectiveamendments and investment adviser renewals;review, analysis and approval or denial of agentsof issuer registrations, time-share registrations,amendments and advertising materials; review,analysis, and approval/rejection of securitiesregistering by coordination or by qualification;creation and transmittal of sales report filingnotices; research and response to variousindustry, citizen and enforcement sectionquestions related to registration; and issuanceof shelf registration orders, interpretiveopinions and comment letters.This Section also manages 108,989 active files.Management of these files is accomplishedutilizing a proprietary “in-house” database and asecurity industry and regulatory-establishednational database referred to as CentralRegistration Depository (CRD). In addition todatabase files, paper files are maintained forissuer registration, exemption notices and agentof issuer.This Section is responsible for the developmentand implementation of policies that assist inprotecting the investing public and is a primarysource of information for the public inevaluating potential investments.2011 ANNUAL REPORT WVSAO.GOV Page 53

Securities DivisionGlen B. Gainer III, West Virginia State AuditorThe Registration Section processed 152,499 filings during the last fiscal year in connection with thework referenced above and collected $15,788,960.61 in fees. Therefore, there was a 27,988 increasein the number of filings during the last fiscal year and a corresponding increase in collections in theamount of $2,122,037.00. Almost 80% of these filings are now received electronically.FISCAL YEAR 2006 2007 2008 2009 2010 2011Fees collected (Millions) $12.1 $12.7 $13.8 $14.4 $13.6 $15.7Broker/Dealer 1394 1408 1392 1320 1354 1394B/D Agents 60,775 65,728 65,440 64,200 86,683 99,560Investment Adviser Firms 708 752 763 785 817 838Investment Adviser Reps. 1245 1443 1415 1500 1806 1947Agents of Issuers 84 100 98 85 141 152Securities Offerings 19,682 21,896 23,591 23,240 25,788 24,411Timeshare Plans 64 68 74 70 42 50SPECIAL PROJECTSDuring FY 2011, the Registration Section initiated, continued and/or completed the following specialprojects related to the registration process:Uniform Securities Law HandbookDuring this fiscal year, the Section completed a revision of the Securities Handbook first published in2003. The new draft contains all relevant code sections, rules, orders, statements of policy, and otheruseful documents. The Handbook is provided to all Investment Advisers during field audits and will beavailable for distribution.Investment Adviser Solicitor DesignationThis project was initiated to address the growing class of solicitors, or finders, who market advisoryservices and/or obtain clients for other advisers. The Division decided to address the issue by creatinga limited-capacity advisory class. This was accomplished through Order No. 0002. This Orderestablished an investment adviser solicitor and an investor adviser solicitor representative. It vacatesOrder No. 99-1236 that established limited capacity investment adviser standards; however, it buildsupon the concept initiated in that Order by creating a separate class of investment advisers andinvestment adviser representatives whose sole business activity is to solicit, offer, or negotiate for thesale of investment advisory services on behalf of another person or entity. The Order establishesseparate registration requirements and exam requirements in order to qualify for this class.2011 ANNUAL REPORT WVSAO.GOV Page 54

Securities DivisionGlen B. Gainer III, West Virginia State AuditorCode of Ethics ProjectIn conjunction with the increased regulation of Investment Advisers, the Division determined that aCode of Ethics Policy would further the objectives of investor protection. The Commission thereafterissued a new Statement of Policy effectuating that result by requiring investment advisers registered inthis state to adopt a written code of ethics no later than July 1, 2011 and provide a copy of the same tothe Commission. The Policy Statement requires the code of ethics to include appropriate standards ofbusiness conduct for employees; requires compliance with all state securities’ laws and regulations;requires investment adviser review of the employee's personal securities transactions and holdings;requires prompt reporting of any violations to the Commission; and requires the Investment Adviser toprovide a copy to all employees.Oil and Gas ProjectThis is a joint project between the Enforcement and Registration Sections. Recognizing that there areoil & gas producers in West Virginia selling well investments without proper registration or notice filing,and in an effort to promote compliance, the Commission obtained a list of oil & gas producers. We arecurrently issuing letters of inquiry requesting information to determine the necessity of registrationand/or notice filing. To help in this process, members of the Registration and Enforcement Sectionsmet with representatives of the Independent Oil & Gas Association (IOGA). The Commission and IOGAhave agreed to work together to educate its membership about the requirements for registration and/or notice filing. This group will meet again in the near future to confirm plans for participation infurther IOGA events. In addition to these activities, the Commission is in the process of generating anupdated Statement of Policy on Oil & Gas registration.Routine Work ActivitiesENFORCEMENT SECTIONThe Enforcement Section initiated investigation of 67 complaints in the last fiscal year. Thesecomplaints include but are not limited to the following products and claims: one annuity complaint,nine fraudulent practice claims, one broker/dealer claim, and three oil and gas investments. Of thesecomplaints, two are claims made by senior citizens. The Enforcement Section was able to close twentyonecases during this fiscal year.The remaining cases are in various stages of investigation, preparation for further action or resolution.Fourteen (14) Cease and Desist Orders have been issued this year. Five Consent Orders have beenentered and two Orders are currently under protest.2011 ANNUAL REPORT WVSAO.GOV Page 55

Securities DivisionGlen B. Gainer III, West Virginia State AuditorSPECIAL PROJECTSDuring FY 2011, the Enforcement Section initiated, continued and/or completed the following specialprojects related to the enforcement process:Amicus Brief SubmissionThe Division filed an Amicus brief in support of an investor in a case involving important issues ofsecurities’ law and investor protection. The filing included a compilation of numerous Orders fromWest Virginia and other states and provided a financial summary of the activity involved in the fraud.The compilation provided more than 380 pages of documentation to the Court in support of theinvestor. By filing a brief on behalf of victims in appropriate civil matters, the Division hopes to furtherassist victims and to influence the law in a positive manner.Case Audit AnalysisThrough an emphasis on training and strategic hiring, the Division has begun to engage in more detailedfinancial analysis of securities fraud. These analyses include flowcharts and spreadsheets showing theuse of funds in complex financial frauds.MediationTo further our efforts on behalf of investors, the Division initiated a mediation for one of ourcomplainants. This process resulted in a settlement agreement between the parties, as well as anexecuted Confession of Judgment upon which the investor can rely in the event the agreement isviolated. The agreement included restitution for the investor.2011 ANNUAL REPORT WVSAO.GOV Page 56

Communications DivisionGlen B. Gainer III, West Virginia State AuditorThe Communications Division develops and presents educational material about the services of theWest Virginia State Auditor’s Office and the West Virginia Securities Commission. The material isdesigned to enhance understanding of those services and simplify access for the public andprofessionals. The Communications Division also:Creates and distributes pamphlets, newsletters, media advisories, press releases, and other materialPlans and executes training seminars and other programs alone and with other agencies andorganizationsRepresents the State Auditor's Office at civic and other eventsResponds to governmental and public inquiriesWorks with outreach staff to coordinate community presentationsProduces and directs informational programming and public service announcements for televisionand radioSupplies material for www.wvsao.gov and ancillary websitesPublic Affairs OutreachNew VISTA and TransparencyWV.org websiteslaunchedOn February 22 nd , WVSAO launched a revampedVISTA website. This new program was developedwith the assistance of stakeholders including stateagencies, vendors and media researchers. VISTAnow offers users the ability to select and storespecific vendors under a new “myVendor” tabthat now appears after logon. Sortable searches,dynamic graphics and detailed reports are nowavailable in a more efficient “dashboard” format.Later that year, Auditor Gainer launched anentirely new website to offer citizens the mostcomplete financial report available. With thesupport of Governor Tomblin, multiple agencieswere directed to offer links to the mostsought-after financial information. WVSAOprogrammers then began developing a one stopshop for financial information about West VirginiaState Government. Stakeholders were alsopresent during the development of the newtransparency site which went live onSeptember 7.Agencies, vendors, policy makers, journalists,researchers, and citizens can now search, selectand sort budget, revenue and expenditureinformation that extends from ten years ago tothe previous business day. Each page of datadisplays a dynamic and colorful chart, and eachlink takes you to the source of each financialreport. The site also offers site-specific searches,helpful tips for understanding budgetary termsand spending categories, and an opportunity forfeedback. The site will continue to improve astechnology and resources allow.2011 ANNUAL REPORT WVSAO.GOV Page 57

Communications DivisionGlen B. Gainer III, West Virginia State AuditorVolunteer Fire Departments Receive Needed AssistanceOn July 1, 2011, Auditor Gainer initiated the WestVirginia Volunteer Fire Department (VFD)Workers’ Compensation Subsidy Program asprescribed by the legislature. This program wascreated to help mitigate premium increasesresulting from a change in VFD insurance carriers.The program is managed by the Auditor, withassistance from the West Virginia InsuranceCommission and State Fire Marshal.Auditor Gainer’s office also launched a newwebpage to assist VFDs seeking relief fromincreases in workers’ compensation premiums.VFDs can click on the Maltese cross located onthe Auditor’s main page at www.wvsao.gov,which leads to the necessary forms and materials.VFDs may also call the Auditor’s Office toll-free at(800) 500-4079 for more information.Media availabilities were held with the Governor,Auditor, Fire Marshal, and InsuranceCommissioner along with local legislative leadersand VFD officials in various locations to talk aboutthe new program and encourage area VFDs tonotify their new carriers. Local television, radioand print media were invited to the followinglocations: Cabin Creek VFD, Nutter Fort VFD,Bethlehem VFD, Logan County CommissionBuilding, and Pipestem VFD.Money Matters Tops 30,000 in 2011The State Auditor’s Office offers investor education presentations throughout West Virginia forstudents and educators, senior citizens groups, civic organizations, and at community and stateevents.In FY 2011, WVSAO staff offered 81 Money Matters presentations to 1,310 student and teachers inthe classrooms of 18 county school systems.A total of 30,009 students have now attended a Money Matters presentation since its inception in2000. Topics covered in the interactive presentation include credit and debt, financial scams andsaving and investing. This popular presentation also includes a hands-on classroom stock marketgame.2011 ANNUAL REPORT WVSAO.GOV Page 58

Communications DivisionGlen B. Gainer III, West Virginia State AuditorFinance University Helps Teachers Obtain WVDE CredentialIn 2011, the West Virginia State Auditor’s Officeagain partnered with NetWorth, the West VirginiaDepartment of Education and other agencies andorganizations to hold the eighth annual FinanceUniversity. More than 60 teachers from aroundthe state met for six days of financial literacytraining from experts in Bridgeport. WVU FinanceProfessor Paul Speaker personalized the entireexperience for each of the teachers by creating anenvironment for candid discussion.The program integrated required lessons andworkshops offered by NetWorth staffers so thatFinance University participants could earn WVUprofessional development credit for attendingFinance University, and fulfill requirements by theWest Virginia Department of Education forteachers seeking the West Virginia Department ofEducation’s Personal Finance Education Specialistcredential.Finance University offered the attending teachersworkshops by the West Virginia SecuritiesCommission, Attorney General’s ConsumerProtection Division, Treasurer’s Office, and theInsurance Commission. On a federal level, theU.S. Bureau of Public Debt discussed changes toU.S. Savings Bonds, FDIC-covered borrowing, andattendees were able to tour the FBI center. TheNational White Collar Crime Center and ConsumerCredit Counseling Service were able to conveyimportant cautionary tales for the teachers tobring back to their respective classrooms.Seniors Against Investment Fraud (SAIF) Volunteers DoubleWVSAO field representatives reached into many West Virginia counties by giving 62 SAIF presentationsto 2,153 people. These presentations led to the engagement of additional SAIF volunteers, which nownumber 274 -- a 52 percent increase from FY 2010. Volunteers distribute SAIF newsletters to areaseniors and agree to help them file possible investor complaints with the Securities Commission.Also, the State Auditor continued the promotion of SAIF in conjunction with FINRA and the AARPFoundation. The partnership brought daily investor education public service announcements tolisteners of radio stations statewide.WVSAO Money Smart Week Efforts Expand In West VirginiaWorking with the AARP Foundation and the FINRA Investor Education Foundation, the Auditor’s Officehelped assemble organizations to plan West Virginia’s Money Smart Week. Auditor Gainer offered thekeynote address on securities issues and white collar crime at Money Smart Week’s seminar for legalprofessionals. As part of Money Smart Week, WVSAO field representatives presented SAIFpresentations in Matewan, Rupert, Point Pleasant, Buckhannon, Fairlea, Clay, Keyser, Weirton,Moundsville, Paw Paw, Canaan Valley, and Hinton and participated in the Money Smart Week Kids’essay contest.2011 ANNUAL REPORT WVSAO.GOV Page 59

Communications DivisionDuring FY 2011, the State Auditor’s Office createdand distributed 105 press releases and mediaadvisories to various outlets throughout WestVirginia. These messages contained informationconcerning public events and activities, as well asnews items for public release.Staff also created and distributed copies of thequarterly Seniors Against Investment Fraudnewsletter to senior centers, SAIF volunteers andother appropriate individuals and venues in thestate. Our internal newsletter, WVSAOPrint MediaOther MediaGlen B. Gainer III, West Virginia State AuditorConnections, was also produced anddistributed quarterly for staff.The State Auditor’s Office writes and produces a monthly television program, "The State Dollar," incooperation with the West Virginia Library Commission. In 2011, ten programs were produced coveringmany aspects of the State Auditor’s Office and its relationship with other agencies. Guests joining StateAuditor Glen B. Gainer III in 2011 included Senate President Jeff Kessler, Commerce Secretary KeithBurdette, Adjutant General James Hoyer, and Fire Marshal Sterling Lewis, Jr.For the past seven years, the State Dollar television show has been offered online by the State Auditor’sOffice and the Library Commission. Individuals utilizing online social media are now able to viewindividual interviews on the “WVSAO” channel at YouTube.com. All 73 of the original episodes remainavailable for download on the West Virginia Library Commission’s servers.2011 ANNUAL REPORT WVSAO.GOV Page 60

TAB 3Training Services2011 Training Events

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.2011 TRAINING EVENTSMONTH EVENT ATTENDANCEJanuary-December Money Matters (81 School Presentations) ............................................. 2,671Seniors Against Investment Fraud (62 Presentations) ............................ 2,153Internet Safety and Scams (42 Presentations) ........................................... 872January-DecemberLocal Government Purchasing Card cardholder training forBoards of Education, County and Municipal Governmentsand other political subdivisions ................................................................. 686January/February Budget Preparation Regional Workshops – County & Municipal Gov’t .... 192Clarksburg, Wheeling, Martinsburg, CharlestonJune Annual Seminar for County Clerks and Deputies ......................................... 96Daniels, West VirginiaAugust County Commissioners’ Seminar ............................................................... 140Morgantown, West VirginiaSeptember Sheriffs’ and Tax Deputies Annual Seminar ............................................... 157Morgantown, West VirginiaSeptember Annual Training for Municipal Officials and Employees ............................ 87Charleston, West VirginiaOctober State Auditor’s Conference/Purchasing Card Coordinators Seminar ........ 529Snowshoe, West VirginiaDecember Required Annual Seminar for Licensing Boards .......................................... 84Charleston, West VirginiaDecember Purchasing Card Coordinator Make-Up Seminar ......................................... 52Charleston, West VirginiaFrom March 2005 through June 2011, more than 16,000 cardholders, new purchasing card applicants,Spending Unit Coordinators, and Sub-Coordinators successfully trained and completed the basicknowledge test using the web-based training center.2011 ANNUAL REPORT WVSAO.GOV Page 1

Training ServicesGlen B. Gainer III, West Virginia State Auditor2011 State Auditor's ConferenceContinuing Professional Education CreditThe State Auditor received permission from the West Virginia Board of Accountancy to offer a total of27 sessions made up of 26 one-hour sessions and one session totaling 1.5 hours, all of which werepre-qualified for continuing professional education credits at the 2011 State Auditor’s Conference. Thesessions were entitled:CAFRChild Support/Garnishments/Tax Levies/BondsCommercial Card Industry TrendsConsolidated Public Retirement BoardContract Payment ProceduresDocumenting Internal Controls and AccountingProceduresE-Doc ProcessingElectronic Reportinge-Payment RequisitionsEPICs AdvancedERP HR/PayrollERP – What to ExpectE-Travel Management SystemEthical Considerations for Gov’t AccountantsGeneral Audit Payment Proc. ProceduresInternal Controls over Cash ReceiptsInternal Revenue ServiceInternal Revenue Service and Follow-up Q&A – 1.5 HoursLegislative Post Audit ProcessOffice of Technology Billings: How do they work?On our way to the OASISPO EncumbrancePurchasing Division OverviewState of WV Fiscal OutlookWV Ethics Act – General Application and UpdateWV FIMS BasicWV FIMS Vendor File/1099sThe Board of Accountancy stipulated strict documentation requirements for continuing professionaleducation credit. Each participant received a verified certificate showing those sessions for which he orshe wished to claim credit and was found entitled to credit in accordance with the attendance verificationprocedures adopted to meet the specific requirements of the West Virginia Board of Accountancy.A new record high of 755 hours of continuing professional education credits were awarded during the2011 State Auditor’s Conference. Based on the costs associated with similar programs of instruction inWest Virginia and surrounding states, the State Auditor’s Office conservatively estimates that conferenceparticipants were provided with continuing professional education with a total intrinsic value ofapproximately $22,650 if these participants’ employing state agency would have paid directly for suchinstruction.Based on the success enjoyed over the last several years and the desire to maximize taxpayer resources,the State Auditor anticipates being able to once again provide this opportunity for conferenceparticipants during the upcoming 2012 State Auditor’s Conference.2011 ANNUAL REPORT WVSAO.GOV Page 2

Training ServicesGlen B. Gainer III, West Virginia State AuditorState Licensing Board Seminar—November 30-December 1, 2011 (WV Code '30-1-2a)The first State Licensing Board Seminar was held on June 10, 1999. This year, the seminar was held onNovember 30 and December 1, 2011, at the Marriott Hotel in Charleston. There were a total of 84participants with 29 individual state licensing boards and commissions represented. Once again, thepanel discussion was very well received with members of House Government Organization Committee,Attorney General’s Office, Ethics Commission, as well as individuals from private legal practicediscussing current issues affecting licensing boards. On the second day of training, an additional hourwas included to respond to questions submitted the previous day.Seminar topics included: Update on the Enterprise Resource Planning (ERP) Project, E-TravelManagement System, Legislative Audits, How to Effectively Communicate with Your Legislator, OpenMeetings, Duties of Board Members, Freedom of Information Update, Current Issues in Litigation,Rulemaking Review, Privacy Act and an update on the West Virginia Ethics Act.Summary of Annual Seminar Attendance 2007 - 2011Seminar 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 29Participating Boards—November 1-December 1:Accountancy, Board of - Jo Ann WalkerAcupuncture, Board of - Linda LyterArchitects, Board of - Lexa LewisBarbers and Cosmetologists, Board of - Adam HigginbothamChiropractic, Board of - Barbara JohnsonCounseling, Board of – Roxanne ClayDental Examiners, Board of - Susan CombsDental Examiners, Board of - Buck ConardDental Examiners, Board of – Edward EckleyDental Examiners, Board of – C. Richard GerberDental Examiners, Board of – Richard SmithForesters, Board of - Cinda FrancisFuneral Services, Board of - Regina FosterFuneral Services, Board of - Constance SloanLandscape Architects, Board of - Michael BiaforeLicensed Practical Nurses, Board of - Lanette AndersonLicensed Dietitians, Board of - Helen LodgeLicensed Dietitians, Board of - Frank MarkumMassage Therapy Licensure, Board of - Joan WysongMedical Imaging and Radiation Therapy, Board of - Alice BelmontMedical Imaging and Radiation Therapy, Board of - Grady BowyerMedical Imaging and Radiation Therapy, Board of - Jamie BrowningMedical Imaging and Radiation Therapy, Board of - Nancy GodbyMedical Imaging and Radiation Therapy, Board of - Eva HallisMedical Imaging and Radiation Therapy, Board of - Tuanya LaytonMedicine, Board of - Robert KnittleMedicine, Board of - Deborah Lewis RodeckerNursing Home Administrators, Board of - Alberta SlackOccupational Therapy, Board of - Martin DouglasOccupational Therapy, Board of - Bambi HillOccupational Therapy, Board of - Vonda MalnikoffOptometry, Board of - Pamela CarperOsteopathy, Board of - Diana ShepardPhysical Therapy, Board of - Lesleigh BarberPhysical Therapy, Board of - Patricia HolsteinProfessional Engineers, Board of - Debra HamiltonProfessional Engineers, Board of - Edward RobinsonProfessional Engineers, Board of - Lesley Rosier-TaborProfessional Engineers, Board of - Sue RubensteinProfessional Surveyors, Board of – Nelson DouglassProfessional Surveyors, Board of – Dennis JarrellProfessional Surveyors, Board of – Mike SheppPsychologists, Board of - Kathy LynchRegistered Professional Nurses, Board of - Marty AlstonRegistered Professional Nurses, Board of - Joyce EgnorRegistered Professional Nurses, Board of - Tonya HancockRespiratory Care, Board of - Nancy MasseySanitarians, Board of - David ThorntonSanitarians, Board of - Lloyd WhiteSocial Work Examiners, Board of - Amy PolenSpeech Language Pathology & Audiology, Board of - Patty NesbittSpeech Language Pathology & Audiology, Board of - Vickie PullinsSpeech Language Pathology & Audiology, Board of -Joe RichardsSpeech Language Pathology & Audiology, Board of -Mike ZagarellaVeterinary Medicine, Board of - Virginia Lee HastingsBoards Represented in 2011: 29 Boards not Represented 2011: 4 Hearing Aid Dealers, Pharmacy, Real Estate Commission andReal Estate Appraisers2011 ANNUAL REPORT WVSAO.GOV Page 3

GROSS PAYBYDEPARTMENTNOTE: Totals reflect actual payrollprior to any adjustment and/orredeposits. Per Diem amounts paid tononemployee Board Members areincluded.

GROSS PAY BY DEPARTMENT12/31/2011 12/31/201001/01/2011 -12/31/20110918 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$6,799.31 $6,214.18 $167,696.193 330 001180 004 411$10,784.21 $11,631.23 $324,491.352 231 12912920 0012 1597$6,059.53 $5,835.53 $145,802.973 330 000000 003 33$530,034.11 $523,008.45 $12,959,602.84325 30532747 591002445980 00396 409525$107,162.18 $106,849.19 $2,723,335.8775 861101 110000 0076 87111$5,422.50 $7,029.63 $125,791.642 332 224370 008 812$2,109.46 $2,067.96 $54,719.041 110 000050 001 16Page 1 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20111500 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$461,326.10 $414,851.72 $10,961,780.20183 1671996 6844320 00193 177239$362,303.77 $338,800.09 $8,553,265.87187 1832050 0143270 00191 186233$62,609.22 $62,566.51 $1,514,990.9728 28290 115070 0033 2937$5,429.00 $3,986.00 $168,553.232 121 1100150 003 218$510,741.22 $521,982.46 $11,913,146.90204 2032207 691882024700 00399 411699$284,753.31 $245,572.54 $5,516,089.3589 7794164 1152901927260 00272 219410$3,227.20 $2,487.84 $78,388.182 220 000070 002 29Page 2 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110938 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 $2,719.67 $62,102.381 110 010160 001 28$19,229.51 $22,462.53 $607,645.4010 12140 0000140 0010 1228$1,515.44 $2,277.66 $66,578.441 110 000670 001 78$186,108.40 $186,605.70 $4,193,668.4276 71825 1153345770 00114 117174$60,400.60 $55,889.03 $1,394,391.0234 32360 001020 0035 3238$1,408.80 $1,535.25 $37,350.360 001 110050 001 16$8,874.94 $7,817.50 $211,605.064 340 004470 008 711Page 3 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110327 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 EMPLOYEES0620 CRIMINAL JUSTICE SERVICESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0432 CULTURE & HISTORY DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8392 DENMAR CORRECTIONAL CENTERGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$9,809.83 $9,469.63 $235,216.803 330 000000 003 33$583,927.64 $515,648.57 $16,259,276.12264 24628913 66234149530 00311 2661,304$364,769.38 $352,892.90 $8,841,419.02264 2563160 001250 00265 258321$3,542.00 $3,472.00 $84,098.002 220 000000 002 22$48,567.00 $44,316.08 $1,115,047.3432 31371 110000 0033 3238$146,097.63 $140,970.48 $3,724,579.15114 1071203 651014570 00127 127182$95,676.46 $90,909.13 $2,262,930.4174 74900 000000 0074 7490Page 4 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110909 DENTISTS & DENTAL HYGENISTS BOGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0200 DEPT OF ADMINISTRATIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$4,657.84 $5,444.33 $117,116.013 441 1504150 004 924$1,250,687.17 $1,241,648.05 $30,934,836.77701 7027871 3418271480 00720 7329390506 DEPT OF HEALTH AND HUMAN RESOUGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,279,662.58 $1,202,848.01 $30,642,483.89764 7298749 71843531050 00816 7899970621 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$923,981.41 $874,271.42 $21,617,240.24737 7329020 0026120 00739 738914$53,851.35 $50,576.16 $1,250,027.8038 35450 000000 0038 3545$34,644.95 $25,419.52 $828,727.0524 18310 000110 0024 1932$77,933.26 $61,654.52 $1,942,878.9434 30350 0126221330 0060 52169Page 5 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110402 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$1,637,131.82 $1,527,253.06 $38,387,519.86606 59565470 7113475721630 00751 738951$59,011.47 $61,048.47 $1,547,083.0642 44500 000140 0042 4554$12,033.34 $11,602.36 $297,183.905 550 021160 006 613$1,517,152.79 $1,481,002.76 $37,079,248.91782 7778534 4421301000 00807 811957$3,360.50 $5,850.00 $85,896.502 220 0025100 004 712$1,084,761.55 $1,065,265.73 $26,084,619.29439 438484433 4639030000 00872 9011,387$66,335.84 $50,670.75 $1,487,268.7648 40540 000000 0048 4054Page 6 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110305 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$170,643.75 $174,360.24 $4,317,603.83110 1111201 661619351 12128 137163$69,627.55 $68,473.84 $1,739,927.1039 40424 464380 0047 4756$391,633.48 $364,707.91 $10,278,981.68204 1992351 11122234780 00227 223724$162,995.28 $166,462.96 $3,975,646.5481 88983 236101020 0090 100203$11,662.62 $12,358.39 $295,464.436 770 001010 007 78$10,632.04 $9,967.01 $259,632.578 9120 000060 008 918$168,668.48 $184,074.12 $4,386,520.8163 65752 243260 0068 6985Page 7 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110803 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$7,221,093.37 $8,441,561.35 $185,139,052.414,708 4,6965,2732 231211261,0150 004,831 4,8246,291$180,419.37 $169,351.70 $4,360,762.29165 1631990 001513330 00180 176232$2,058.50 $1,854.00 $48,702.001 110 000000 001 11$108,463.72 $106,462.11 $5,662,901.7051 502350 000000 0051 50235$34,069.54 $34,443.17 $835,910.0126 27310 000070 0026 2738$4,314,227.73 $4,097,248.43 $103,275,439.623,196 3,0943,6147 71146351000 003,249 3,1363,725$452,718.94 $429,491.05 $10,724,057.44354 3474260 005890 00359 355435Page 8 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110704 INSURANCE COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2843 JOHN MANCHIN,SR. HEALTH CARE CGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2300 JOINT EXPENSESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$554,185.20 $577,004.90 $13,984,102.39302 3143324 0537150 00309 321352$86,225.23 $80,570.54 $1,984,546.6868 70821 0154100 0074 7493$232,860.69 $245,743.62 $5,901,764.04129 13415318 17591020 00148 1512140448 KANAWHA VALLEY COMM & TECH COLGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$257,210.15 $228,517.92 $5,830,210.76102 8711137 495294641770 00233 2003400308 LABOR DIVISION OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8393 LAKIN CORRECTIONAL FACILITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2842 LAKIN HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$127,908.09 $128,949.29 $3,216,192.37100 1041140 0032120 00103 106126$189,751.16 $180,274.91 $4,509,308.37161 1531860 000000 00161 153186$183,349.02 $170,101.91 $4,378,262.65161 1621950 00118220 00172 170217Page 9 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110433 LIBRARY COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0906 LICENSED PRACTICAL NURSES BOARGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0705 LOTTERY COMMISSIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0444 MARSHALL COMM & TECH COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0471 MARSHALL UNIVERSITYGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$60,499.22 $63,255.20 $1,535,970.4945 49550 001010 0046 4956$11,762.99 $11,020.11 $279,704.794 440 070000 004 411$325,707.40 $315,621.12 $8,212,690.54190 1872060 01105250 00200 192232$283,309.21 $289,574.16 $6,649,921.75108 11412063 8513586701890 00257 269444$4,328,206.98 $4,198,911.06 $102,454,966.581,679 1,6641,8521,367 1,4162,38900150 003,046 3,0804,2568394 MARTINSBURG CORRECTIONAL CENTRGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2927 MILDRED MITCHELL BATEMAN HOSP.GROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$76,729.83 $77,675.38 $1,931,240.6860 63710 003230 0063 6574$609,671.69 $591,849.42 $13,987,214.28341 3614114 663722850 00382 389502Page 10 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110314 MINERS HEALTH SAFETY & TRAININGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0802 MOTOR VEHICLESGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES8390 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$303,696.39 $260,486.81 $7,137,310.49130 1221560 0171110 00137 123168$621,719.86 $614,503.96 $15,437,077.07548 5596280 00127550 00560 566683$421,992.88 $413,192.83 $10,642,666.69310 3224210 00110160 00321 322437$3,155.34 $6,283.83 $152,415.992 440 000010 002 45$1,218,250.86 $1,181,907.32 $32,306,291.50752 7478180 004684611,3930 001,220 1,2082,2110495 NETWORK FOR EDUCATIONAL TELECOGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$110,739.51 $103,062.46 $2,571,022.4441 41430 111110 0042 43450445 NEW RIVER COMM & TECH COLLEGEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$381,222.07 $260,260.55 $8,172,967.39133 12314759 29116138461940 00330 198457Page 11 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110489 NORTHERN COMMUNITY COLLEGE WVGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$318,642.24 $326,488.70 $7,765,173.52137 14415710 10241892074270 00336 3616088389 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 EMPLOYEES0912 OPTOMETRY BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$145,611.95 $148,067.96 $3,618,404.00111 1171321 111010 00113 118134$1,285.76 $1,457.68 $31,354.371 110 000050 001 16$16,955.85 $20,550.92 $454,853.676 6111 010330 007 915$37,582.74 $31,485.41 $810,197.7027 25340 000000 0027 2534$2,901.16 $1,983.00 $63,219.901 110 002030 003 14$6,760.50 $4,175.00 $49,770.501 110 007670 008 78Page 12 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110476 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 EMPLOYEES2844 PINECREST HOSPITALGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$789,791.49 $746,048.08 $17,450,407.19248 2222585 11222323750 00276 256355$4,054.18 $4,137.52 $108,856.922 330 000040 002 37$26,593.19 $25,817.81 $642,502.4616 16180 000010 0016 1619$29,619.50 $26,327.36 $469,207.935 554 44109140 0019 1823$3,719.16 $4,188.42 $74,236.722 220 005780 007 910$309,307.14 $300,494.61 $7,009,662.0296 99134249 2174250000 00345 316559$198,104.08 $182,865.54 $4,797,077.72157 1572080 112215700 00179 173279Page 13 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110806 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$3,298.63 $3,254.02 $76,571.082 220 000000 002 22$160,420.24 $155,691.96 $3,918,864.50126 1271470 000010 00126 127148$513,644.20 $483,448.71 $12,378,592.31271 2692980 000050 00271 269303$98,638.43 $77,208.22 $2,124,680.5854 38581 2120340 0055 4374$3,701.71 $3,513.23 $94,569.202 220 0000100 002 212$12,054.60 $12,980.42 $278,257.205 550 005550 0010 10100615 REGIONAL JAIL & CORRECTIONAL FGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES$1,268,309.96 $1,266,077.08 $31,442,556.39855 8791,1741 221010 00857 8811,177Page 14 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110907 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$25,118.75 $17,521.44 $563,579.299 890 004080 0013 817$823,295.92 $845,241.19 $20,682,829.71552 5716241 65157340 00568 584663$349,056.68 $349,383.52 $8,235,144.08188 1821974 71075881420 00267 277349$55,896.04 $50,723.08 $1,375,972.5124 23271 1156160 0030 3044$47,016.36 $36,353.09 $1,081,238.8423 18240 000010 0023 1825$92,405.56 $91,248.43 $2,225,837.7953 56690 1154140 0058 6184$88,440.69 $75,062.64 $3,694,403.7646 411770 010050 0046 41183Page 15 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110486 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$1,278,524.80 $1,206,280.51 $25,310,622.16440 440481667 6691,2831215210 001,119 1,1241,785$4,458.55 $3,638.63 $94,695.932 221 115060 008 39$19,759.64 $20,002.88 $480,455.8410 11120 002220 0012 1314$333,941.32 $349,697.70 $8,880,956.38191 19221237 31173111330 00229 2344180930 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$1,627.50 $2,189.33 $39,801.831 110 110040 001 26$289,239.90 $270,384.39 $6,938,833.62216 2132360 000000 00216 213236$20,022.07 $20,826.78 $457,302.169 10110 000000 009 1011Page 16 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110612 STATE POLICEGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES2400 SUPREME COURTGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0702 TAX DIVISIONGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0320 TECH REVIEW COMMITTEEGROSS 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 EMPLOYEES$2,037,064.12 $1,865,393.88 $49,830,474.881,052 9841,1313 332420590 001,079 1,0071,193$3,071,516.12 $2,810,351.54 $71,431,354.981,357 1,3241,4340 0034281130 001,391 1,3521,547$561,307.58 $551,833.21 $13,415,794.72416 4104840 0073130 00423 413497$0.00 $1,950.00 $0.000 000 000100 000 10$71,342.61 $72,536.51 $1,781,152.6058 58660 002160 0060 5972$288,642.80 $275,066.25 $6,976,855.31133 1311491 552014262 34156 153184$43,403.00 $40,873.50 $1,018,208.3843 45502 022020 0047 4554Page 17 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110923 VETERINARY MEDICINE BOARD OFGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0316 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 EMPLOYEES$3,789.60 $3,253.54 $104,634.951 111 121060 003 29$31,497.90 $26,290.45 $689,041.1714 13141 110000 0015 1415$402,242.85 $382,348.27 $9,671,890.76259 2733013 464425880 00306 302395$747,579.76 $665,631.94 $16,971,477.08314 2863361 3131551645500 00470 453899$20,360,092.13 $18,907,096.01 $452,353,139.716,486 6,4687,077303 3233386,1505,96511,4970 0012,939 12,75618,912$629,865.24 $587,001.75 $14,678,199.02418 4185093 1443401130 00464 459626$644,059.88 $674,740.96 $15,871,651.84406 4264464 4558671240 00468 497575Page 18 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110708 WV ABCAGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0902 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 EMPLOYEES$109,017.67 $112,563.86 $2,774,044.6177 77860 113260 0080 8093$3,707.49 $2,730.15 $91,732.452 120 110080 002 211$3,330.84 $2,921.67 $94,240.532 220 000050 002 27$2,220.14 $2,227.14 $48,532.361 110 001170 002 28$7,710.24 $7,579.22 $184,412.513 330 000000 003 33$34,751.29 $36,192.22 $954,296.7211 11130 002120 0013 1215$183,528.70 $176,374.33 $4,477,749.5392 891000 123290 0095 92111Page 19 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20110805 WV DIV OF PUBLIC TRANSITGROSS PAYFULL TIMEPART TIMETEMPORARYSEASONALTOTAL # OF EMPLOYEES0613 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 EMPLOYEES$15,982.09 $14,311.08 $341,217.979 8100 000000 009 810$220,814.26 $189,204.45 $4,869,612.45188 1732432 2110000 00190 175254$15,000.00 $15,752.16 $348,158.647 990 001010 008 910$22,669.51 $22,270.48 $548,459.8810 10100 000000 0010 1010$136,551.79 $128,699.18 $3,180,052.4679 79870 004450 0083 8392$90,527.93 $79,336.18 $2,132,419.7642 39460 004150 0046 4051$676,476.47 $611,596.04 $15,987,636.91368 3364180 00147310 00382 343449Page 20 of 21

12/31/2011 12/31/201001/01/2011 -12/31/20112836 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$3,025.50 $2,833.50 $53,988.001 110 006560 007 67$13,853.84 $16,334.33 $354,692.878 9130 001010 009 914$12,961.37 $17,527.04 $436,407.346 91010 9112220 0018 2023$24,018.02 $25,614.95 $646,070.8116 17180 0021100 0018 1828$716,638.11 $717,816.18 $17,691,082.01366 37840474 81106741004920 00514 5591,002$535,694.29 $530,148.59 $11,696,434.93208 2102245 552502664130 00463 481642GRAND TOTAL GROSS PAY $74,683,908.79 $72,355,224.00 $1,768,607,951.79GRAND TOTAL STATE EMPLOYEES49,627 48,99569,943Page 21 of 21

SALARIESGREATER THAN$80,000(Excluding Higher Education)NOTE:Salaries reflect actual payroll prior toany adjustments and/or redeposits.Salary and title information asprovided by the State Budget Office’sPIMS (Position InformationManagement System) data as of12/21/2011.

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$95,000.00 DOUGLASS, GUS RUBE AGR COMMISSIONER$141,338.16 HUGHES, FRANCES A CHF MANG DEP ATT GEN$132,388.32 ALLEN, BARBARA H MAN DEP ATTY GEN$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 SR DEP ASST$106,372.56 WARFIELD, DAWN E DEP ASST AG$106,072.32 VAUGHAN, CHARLENE DEP ASST AG$100,292.16 HAMILTON, DEBRA (D.L. DEPUTY ATT GEN$100,064.56 CLAY, JEROME K CONTROLLER-CFO$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$93,900.00 BOLLING, CONNIE A ADM DIRECTOR$91,532.64 CAMPBELL, BENNY A SR ASST AG$89,772.48 FULTON, CHARLENE C SR AAG$89,772.48 GOOGEL, NORMAN A ASST AG$88,856.40 RATLIFF-THOMAS, DAR AST AG$87,108.24 BURRELL, DOREN SR ASST AG$85,170.24 EATES, ANTHONY D. II AAG$84,572.16 AMBROSE, KELLY (L SR ASST AG$84,012.24 THORNTON, KAREN O AAG$83,712.24 DALPORTO, JOHN S SR ASST AG$83,692.32 JONES, KIMBERLY L AAGPage 1 of 12

AGENCY SALARY NAME TITLEAUDITORS OFFICEBANKING DIVISION OFBUREAU OF SENIOR SERVICESDEPT OF ADMINISTRATION$83,600.16 KOERBER, BARRY L ASST AG$83,253.12 HEDGES, D CHRISTOPH SENIOR AAG$82,500.00 CONNOLLY-BOYTEK, H AAG$82,264.08 COMPTON, STEVE ASST AG$81,752.16 MAZEZKA, GARY M AAG$81,200.16 GOLDBERG, ROBERT D AAG$81,200.16 EVERS, GREGORY W. AAG$81,200.16 VALENTINO, WILLIAM R AAG$81,200.16 BISHOP, MICHELE D AAG$81,200.16 RODD, THOMAS D AAG$112,338.00 HOPKINS, LISA A SRDEPCOMM/GENCOUN$97,446.00 GYMAN, STEVEN D DIR OF APP DEVELOPMT$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 T DEP SA FIN SVS$87,234.00 WILLIAMS, DAVID H CIO$82,080.00 BUTLER, TIMOTHY C DIR OF PCARD AUDIT$81,624.00 WHITE, PAUL SR PROGRAMMER ANAL$90,120.00 LAMONT, ROBERT J ATTORNEY 3$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 SCHAFER, KYLE DAVID AGENCY DIRECTOR$100,128.00 TINCHER, DAVID DIR PURCHASING DIVSN$99,984.00 FLECK, JEFFREY E EXECUTIVE DIRECTOR$99,210.00 JOSEPH, FELICE B PHARMACY DIRECTOR$95,000.00 FERGUSON, ROBERT W CABINET SECRETARY$88,860.00 MILLER, TERASA L DEPUTY DIRECTOR$88,836.00 HUFFMAN, BERNARD GENERAL COUNSEL$88,754.12 LAWRENCE, CHARLES SLSGDIRPage 2 of 12

AGENCY SALARY NAME TITLEDEPT OF HEALTH AND HUMAN RESOURCES$86,712.00 WOOD, KEITH A DIR AVIATION$84,744.00 LONG, GLORIA ADM SERV MGR IV$84,444.00 TAYLOR, ROSCOE A DIR FINANCE DIVISION$83,820.00 PICKENS, RICHARD J INFO SYS MGR III$83,456.00 PERDUE, ROBIN B DIR PUB EMP GRIEV BD$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$81,200.00 CHANDLER, CLATON D FLEET MANAGER$80,064.00 PRATT, BRIAN J INFO SYS MGR IV$260,004.00 KEEFOVER, ROBERT W PHYSICIAN SPEC$228,804.00 MILLER, BOBBY A III PHYSICIAN SPEC$228,804.00 NADEEM, SHAH M PHYSICIAN SPEC$228,800.00 MIGLANI, JASDEEP S 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$183,048.00 BLACKSBERG, ILENE R PHYSICIAN$181,464.00 LATIF, JAWAID PHYSICIAN SPEC$176,200.00 PARIKH, MANISH K PHYSICIAN SPEC$175,008.00 DAVENPORT, LANA JEA PHYSICIAN SPEC$168,900.00 DIAZ, ANTONIO R PHYSICIAN SPEC$160,008.00 VENUTI, SUSAN E PHYSICIAN SPEC$157,872.00 THACKER, ANTHONY W PHYSICIAN SPEC$153,108.00 MOCK, ALLEN R PHYSICIAN SPEC$151,692.00 KAPLAN, JAMES A PHYSICIAN DIR$144,144.00 HAIKAL, NABILA PHYSICIAN DIR$124,800.00 EDELSTEIN, BARRY A PSYCHOLOGIST 2$118,104.00 TUMBOKON, DENNIS C. PHYSICIAN$117,108.00 BIXLER, DANAE PHYSICIAN DIR$116,988.00 SABET, ZIA PHYSICIAN SPEC$116,208.00 MURPHY, BILLY JOE ADM ACUTE CARE HOS.$116,208.00 HADDIX, D PARKER ADM ACUTE CARE HOS.$115,752.00 DEL ROSARIO, MARIA C PHYSICIAN SPEC$114,408.00 TUBBS, MELISSA Z PHARMACIST I$114,168.00 ABDULLA, ESSA PHYSICIAN$112,320.00 SULTAN, JULITO PHYSICIANPage 3 of 12

AGENCY SALARY NAME TITLEEDUCATION DEPARTMENT OF$111,444.00 SIKORA, ROSANNA D PHYSICIAN DIR$111,408.00 MAHMOUD, HAMADA E PHYSICIAN SPEC$108,504.00 GARRETT, WALTER J ADM ACUTE CARE HOS.$101,923.92 DEVLIN, KENNETH J PHYSICIAN SPEC$96,528.00 DAVIS, CHERYL A NURSE III$95,412.00 PERRY, SUSAN S DEPUTY SECRETARY$93,900.00 ATKINS, NANCY H&HR EXEC$92,808.00 ROUSH, JASON M DENTIST II$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$87,840.00 PATTERSON, AVA J PHARMACIST II$87,336.00 STALNAKER, KEVIN P HHR DEP COMM$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$85,668.00 JONES, VICTORIA L H&HR EXEC$84,852.00 NAJMULSKI, JOHN J H&HR EXEC$84,240.00 KRANER, JAMES C TOXICOLOGIST CHF$84,240.00 GREER-SHORT, CATHY NURSE III$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$81,168.00 VANCE, NORLEA J NURSE III$81,024.00 BUSH, JEFFREY L ADM SERV MGR IV$165,000.00 MARPLE, JOREA M 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 ST SUPT$111,164.66 MARRA, JOHN R PRINCIPALPage 4 of 12

AGENCY SALARY NAME TITLE$110,184.00 MANCHIN, MARK A EXEC DIR$110,016.00 SNEED, DAVID CHIEF ARCH SVCS$104,330.00 WILLIAMS, BRENDA L DIV LEADER$104,330.00 WILLIAMSON, CARLA SPEC ASSIGNMENT$104,330.00 HARLESS, TERRY A DIV LEADER/CFO$104,000.00 DAVIS, DONNA DEPUTY DIRECTOR$103,078.23 GUY, LYN G PRINCIPAL$99,568.00 DESKINS, HEATHER GENERAL COUNSEL$98,568.00 WARSING, FRANCES F SUPT FOR IEP$96,564.00 HOSKINS, LISA PRINCIPAL$95,573.83 HARMAN, ROWENA PRINCIPAL$94,568.00 JORDAN, BETTY J EXECUTIVE ASSISTANT$94,568.00 GRIMES, RONALD EXEC ASST TO ASST SU$94,164.94 VEITH, PHYLLIS ANN PRINCIPAL$92,662.00 BURKLE, JUDITH M PRINCIPAL$92,403.27 ABSTON, PAMELA A PRINCIPAL$89,569.00 LAWRENCE, RICHARD EXEC DIRECTOR$89,568.00 BLATT, MICHELE L EXEC DIR$89,568.00 CORDEIRO, LIZA M EXEC DIR$89,568.00 WIGGINS, LORI EXECUTIVE DIRECTOR$89,568.00 WHITE, LARRY EXEC DIRECTOR$89,568.00 HOMBERG, PATRICIA EXEC DIR$89,568.00 STANLEY, JANET EXEC DIRECTOR$89,568.00 SMITH, SUSAN S EXEC DIR$89,568.00 SHEW, BENJAMIN II EXEC DIR$89,568.00 PURKEY, MELANIE D EXECUTIVE DIRECTOR$89,568.00 PICKENS, MICHAEL E EXEC DIRECTOR$89,568.00 PATTON, MARSHALL EXEC DIR$89,568.00 VARNER, DEBRAH EXEC DIRECTOR$89,568.00 GOFF, RICHARD EXEC DIR$89,568.00 COULSON, EARL E EXECUTIVE DIRECTOR$89,568.00 D'BROT, JUAN MANUEL EXECUTIVE DIRECTOR$89,568.00 BURDETTE, KEITH HUMAN RES DIRECTOR$89,568.00 BURGE-TETRICK, DONN EXEC DIR$88,860.00 STEWART, GARRY R DIR OF FINANCE$88,461.08 WHETZEL, RONALD V PRINCIPAL$87,062.00 GOODMAN, SHERRI D ATTORNEY$86,947.98 CURRY, GREGORY H PRINCIPALPage 5 of 12

AGENCY SALARY NAME TITLE$85,828.00 MACCORKLE, MARY CAG LIAISON$85,828.00 ALBIN, MARY CAG LIAISON$85,828.00 SPENCER, NELSON K SCHL IMPR SPEC$85,828.00 HEINLEIN, GLENNA CAG LIAISON$85,828.00 YOUELL, LISA A PSYCHOMETRICIAN$84,909.83 KITTLE, ROBERT M PRINCIPAL$83,792.75 BOONE, KAREN L. LEAD TEACHER$83,268.00 MOLES, KENNETH E II ASST DIRECTOR$83,268.00 HUGHES, JASON ASST DIRECTOR$83,268.00 LYONS, SARAH ASSISTANT DIRECTOR$83,268.00 CIPOLETTI, D BETH ASST DIRECTOR$83,268.00 BAILES, MARSHA COLLI ASST DIR$83,268.00 CRAWFORD, ROBERT ASSIST DIRECTOR$83,268.00 BEANE, MONICA ASST DIR$83,268.00 GILLMAN, RICHARD III ASST DIRECTOR$83,268.00 CHAPMAN, DON AST DIR$83,268.00 KELLY, BARRY WAYNE ASST DIR$83,268.00 KIRK, RANDALL L ASSISTANT DIRECTOR$83,268.00 BOONE, KATHRYN L ASST. DIRECTOR$83,268.00 DUNCAN, DARRELL D. ASST DIRECTOR$83,268.00 BURCH, WILLIAM CLAY ASSISTANT DIRECTOR$83,268.00 HIXSON, NATHANIEL K ASST. DIRECTOR$83,268.00 HAGERMAN, ROBERT V ASST DIRECTOR$83,268.00 KIMBLER, DEBRA ASST DIRECTOR$83,268.00 BURKE, MARTHA K ASST DIRECTOR$83,268.00 GREEN, JACOB ASST. DIRECTOR$83,268.00 BROWNING, GHASKI ASST DIRECTOR$83,268.00 WOOD, MOLLIE B ASST DIR$83,268.00 MCQUAIN, SANDRA ASSISTANT DIRECTOR$83,268.00 MILLER, JOHN PAUL ASST DIRECTOR$83,268.00 UY, PHILLIP A ASST DIR$83,268.00 WHITE, SONYA JANE ASST DIR$82,876.58 BUCKLAND, ROBERT PRINCIPAL$82,868.00 RHUDY, VAUGHN G COORDINATOR$82,019.61 CARR, CHARLES ASSISTANT PRINCIPAL$81,268.00 CATRON, DEBRA LOUIS COORDINATOR$81,268.00 MAYNUS, LOUJEANIA L COORDINATOR$81,268.00 EPPERLY, TERESA E. COORDINATORPage 6 of 12

AGENCY SALARY NAME TITLEEDUCATIONAL BROADCASTING AUTHORITYENERGY DIVISION OFENGINEERS BOARD OF PROFESSIONALENVIRONMENTAL PROTECTIONGOVERNORS OFFICEHEALTH CARE AUTHORITY$81,268.00 BAKER, LYNN H COORD$81,268.00 BAKER, VICKIE NAEP COORDINATOR$81,268.00 BECKELHIMER, STEVE COORDINATOR$81,268.00 HULL, RACHEL J COORD$81,268.00 WALKER, CATHY D COORD$81,268.00 LANDIN, DONNA COORD$81,268.00 MONTEROSSO, ANNE M COORDINATOR$80,268.00 ASHCRAFT, BARBARA B COORD$80,268.00 SAPPINGTON, TERRI A COORDINATOR$80,268.00 BECK, SUSAN COORD$81,662.00 ACKER, WILLIAM H. CULTURAL PRG MGR$81,900.00 HERHOLDT, JOHN F EXECUTIVE DIRECTOR$97,917.00 ROSIER-TABOR, LESLE EXECUTIVE DIRECTOR$95,000.00 HUFFMAN, RANDY C CABINET SECRETARY$89,040.00 MCCLUNG, LISA A DEPUTY SECRETARY$85,776.00 ELLISON, KENNETH W ENV RESRC PRG ADM$85,776.00 BENEDICT, JOHN A 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$80,004.00 BROSCHART, DAVID ENGINEER$150,000.00 TOMBLIN, EARL RAY GOVERNOR$116,200.00 ALSOP, JAMES ROBERT CHIEF OF STAFF$106,200.00 MANI, ERICA M DEPUTY CHIEF OF STAF$96,200.00 DETTINGER, GEORGE K GENERAL COUNSEL$81,648.00 PIZATELLA, JASON C LEGISLATIVE DIRECTOR$95,346.00 KAPINOS, MARIANNE K GENERAL COUNSEL$90,756.00 MILAM, SALLIE H HIPPA CHIEF PRIV OFCPage 7 of 12

AGENCY SALARY NAME TITLEHIGHWAYS DIVISION OF$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$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 SECRETARY$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$87,300.00 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$85,020.00 ADAMS, LLOYD P HIGHWAY ENGINEER$83,868.00 EPPERLY, MICHAEL DA HIGHWAY ENGINEER$83,820.00 WRISTON, JIMMY D HIGHWAY ENGINEER SE$83,424.00 BODNAR, DAVID PAUL HIGHWAY ENGINEER$83,208.00 STOVER, JAMES L HIGHWAY ENGINEER AS$83,184.00 WILLIAMS, JEFFREY PA HIGHWAY ENGINEER$83,184.00 WILLIAMS, DONALD HIGHWAY ENGINEER$82,296.00 SLOAN, JAMES ROBERT HIGHWAY ENGINEER$82,164.00 RUMBAUGH, STEPHEN HIGHWAY ENGINEER SE$82,020.00 SCOTT, DAVID E HIGHWAY ENGINEER$81,720.00 LATIF, ISMAIL S HIGHWAY ENGINEER$81,312.00 PENNINGTON, ROBERT HIGHWAY ENGINEER CHIPage 8 of 12

AGENCY SALARY NAME TITLEINSURANCE COMMISSIONLICENSED PRACTICAL NURSES BOARD OFLOTTERY COMMISSIONMEDICINE WV BD OFMINERS HEALTH SAFETY & TRAININGPHARMACY BOARD OF$81,216.00 KIRK, TIMOTHY SHANE HIGHWAY ENGINEER$81,000.00 CRAMER, DAVID E HIGHWAY ENGINEER$80,772.00 STOLLINGS, WILLIE KYL HIGHWAY ENGINEER SE$80,736.00 KENNEY, BRUCE E III HIGHWAY ENGINEER$80,520.00 CAROVILLANO, ANTHO HIGHWAY ENGINEER$80,364.00 WARNER, RICHARD L HIGHWAY ENGINEER$80,196.00 MEDVICK, THOMAS HIGHWAY ENGINEER$199,560.00 BECKER, JAMES BERN PHYSICIAN DIR$104,500.00 STEVENS, WILLIAM BOARD/COMM MEMBER$104,500.00 GRAY, JAMES D BOARD/COMM MEMBER$104,500.00 HEDRICK, RITA F 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$87,528.00 BEANE, JOHN J INFO SYS MGR III$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$80,628.00 CRYNOCK, RICHARD ATTORNEY SUPV$104,646.79 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$92,925.00 KNITTLE, ROBERT C H&HR OFC DIR I$89,007.00 RODECKER, DEBORAH GENERAL COUNSEL$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 12

AGENCY SALARY NAME TITLEPUBLIC SERVICE COMMISSIONRACING COMMISSIONREGISTERED NURSES BOARD OFREHABILITATION SERVICESSCHOOLS FOR THE DEAF & THE BLIND$86,596.00 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 WAT 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 BIRD, JERRY C DIRECTOR GOVT RELAT$80,616.00 SMALL, SUSAN P DIR CUSTOMER SERVICE$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, ALI GEN COUNSL/DIR DISCP$170,352.00 LIM, RAYMOND A PHYSICIAN DIR$151,800.00 OSBORNE, CYNTHIA PHYSICIAN SPEC$151,800.00 CLARK, HOLLY HOBACK PHYSICIAN SPEC$151,800.00 FRANYUTTI, FULVIO 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 12

AGENCY SALARY NAME TITLESEC 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$95,042.16 SHANK, PATSY K EX DIR-FIN & OPERS$93,000.00 CRUTCHFIELD, MARGA SPECIAL ASST-SUPT$89,214.24 ALLEN, DAVID J PRINCIPAL$88,647.84 CORBIN, JOSEPH D PRINCIPAL$83,942.16 CONRAD, RUSSELL E DIR SPEC ED$83,133.12 COLEMAN, MICHAEL J PRINCIPAL$80,640.96 BEHRENS, ANN M CLSSRM TCHR/PRG COO$80,640.96 SEE, DONNA B COORD LIB SERVICES$187,200.00 RAMSEY, WILLIAM D PHYSICIAN DIR$95,000.00 LEWIS, MICHAEL J CABINET SECRETARY$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 CABINET SECRETARY$85,920.00 MUCHOW, MARK DEPUTY SECRETARY$80,004.00 MATKOVICH, MARK W GENERAL COUNSEL$95,000.00 BURDETTE, JOSEPH KE 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 12

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 TREASURE$97,644.00 PROBST, GLENDA EXECUTIVE DIRECTOR$95,000.00 PERDUE, JOHNNY D STATE TREASURER$93,552.00 HUGHES, KARA K CHIEF FINANCE OFFICE$92,508.00 SHANHOLTZER, KARL SPECIAL PROJECTS$91,200.00 TAYLOR, BLAIR M EXEC DIRECTOR$90,000.00 THOMAS, FREDRIC W J DEPUTY TREASURER$90,000.00 ELLISON, MATTHEW DEPUTY TREASURER$90,000.00 PRICE, MISTY L 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 BRE ADMINISTRATOR$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$150,000.00 SKIDMORE, JAMES L CHAN/COMM & TECH CO$117,125.00 HUNT, PATRICIA W CHIEF ADMIN OFFICER$96,400.00 CERCONE, JAMES A DIR/ADV TECH CENT DE$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 12

HIGHEREDUCATIONSALARIESGREATER THAN$80,000NOTE:Salaries reflect actual payroll prior to anyadjustments and/or redeposits. Salary andtitle information as provided by the StateBudget Office’s PIMS (PositionInformation Management System) data asof 12/21/2011.

HIGHER EDUCATION SALARIES GREATER THAN 80,000AGENCY SALARY NAME TITLEBLUE RIDGE C & T COLLEGE$144,610.00 CHECKOVICH, PETER G PRESIDENT$127,050.00 SHIPWAY, ANN M. PROF/VP-WORKFORCE E$121,968.00 PRICE, ANN R ASSC PROF/VP FINANCE$112,613.00 HOLDER, TRUDIE L ASC PROF/VP HR&ADMIN$110,686.00 PERRY, GEORGE E. ASC PROF/VP INSTRU$106,260.00 SEE, LESLIE C AST PROF/VP-ENROLLMT$94,370.00 UNGER, BILLIE A PROF/DN DIV OF ARTS$94,360.00 MILLER, RANDALL C ASSOC PROF/ASSOC VP$80,250.00 BYERS, MICHAEL W ASST DIR OF ITBLUEFIELD STATE COLLEGE$156,702.00 WALKER, ALBERT L. PRESIDENTBRIDGEMONT COMMUNITY & TECHNICAL COLLEGE$150,000.00 BLEVINS, THOMAS INTERIM PRESIDENT$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$80,544.00 HART, FRANKLIN PROF-ENGR TECH$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$82,500.00 FOX, CONNIE M DEAN-EXT LEARNING$81,532.07 ISAACS, THOMAS EDW 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$101,102.00 BECKER, CHARLES P VP OF BUS/FIN$98,691.00 BOGGESS, KENDRA S INTERIM VP/ACAD DEAN$97,756.00 TOWERS, GEORGE W ASSOC DN/PROF GEOGRPage 1 of 41

AGENCY SALARY NAME TITLEEASTERN WV COMMUNITY & TECHNICAL COLLEGE$95,000.00 KHANLARIAN, CYNTHIA PROF-ACCOUNTING$90,245.00 O'BRIEN, WILLIAM A DIR/BECKLEY CENTER$87,550.00 BESENYEI, ALICIA SUK INT VP-ADVANCEMENT$85,490.00 FLANIGAN, MARJIE VP STU AFFRS&DEAN$85,000.00 POKHAREL, MOHAN P ASST PROF/MANAGEMEN$83,747.00 LIPTAK, KATHRYN L PROFESSOR$83,434.00 SPENCER, JOHN R JR DIR COMP CENTER$125,000.00 TERRELL, CHARLES D PRESIDENTFAIRMONT STATE UNIVERSITY$185,016.00 ROSE, MARIA C INTERIM PRESIDENT$132,624.00 JOHNSON, QUENTIN R SR VP ENROLL STU SER$131,760.00 PORTO, ENRICO VP ADMIN & FISCAL AF$120,048.00 HARVEY, RICHARD C DEAN/PROFESSOR$115,008.00 FIDURA, FREDERICK D INT VP INST ADVCMNT$114,816.00 TAMM, DAVID A VP & CIO$113,016.00 LAVORATA, CHRISTINA INTERIM PROVOST$112,896.00 GILBERTI, ANTHONY F DEAN/PROFESSOR$111,072.00 DEMPSEY, VAN O III DEAN/PROFESSOR$110,808.00 PATTERSON, ANNE L PROFESSOR$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$91,896.00 BLANKENSHIP, JOSEPH ASSOC PROFESSOR$90,552.00 HUTCHINS, THELMA J ASSOCIATE PROFESSOR$87,570.00 GIORCELLI, REBECCA J ASSOC PROFESSOR$87,096.00 FAZALARE, AMIE M DIR GEAR UP$87,048.00 TENNANT, R NEIL SR APPLICATION SPEC$86,448.00 MAGRO, ALBERT M PROFESSOR SENIOR LEV$86,376.00 SHALA, STEPHEN A DIR-NETWK SEC SERV$86,208.00 WILKINS, PETER C PROGRAM DIRECTOR$85,704.00 CASSELL, MACGORINE PROFESSOR$85,584.00 DECKER, JAMES B ASST VP FAC/CAP PROJ$84,864.00 RAISOVICH, ANDY III DIR OF ADMIN SYSTEMSPage 2 of 41

AGENCY SALARY NAME TITLE$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$83,064.00 ELLIOTT, JAMES L DIR OF ATHLETICS$81,408.00 OXLEY, TIMOTHY R ASSOC PROFESSOR$80,664.00 MCCLURE, NANCY C DIR OF CAPERTON CNTR$80,088.00 SURENDRAN, SUNIL PROFESSOR$80,016.00 BOOTH, ANN B. DIR UNIVERSITY COMMUGLENVILLE STATE COLLEGE$164,400.00 BARR, PETER B PRESIDENTKANAWHA VALLEY COMMUNITY & TECHNICAL COLLEGE$135,024.00 SPEARS, JAMES W SR VP/M ENDOWED PROF$134,400.00 BUTLER, MARY KATHER SR DIR ACAD AFFRS/VC$120,024.00 PEEK, JOHN M PROVOST & SR VP$99,024.00 HARDMAN, ROBERT O II VP BUS & FINANCE$80,064.00 BAILEY, JANET KAY ATH DIR/ATH TR/ASSOC$135,685.00 BADGLEY, JOSEPH L PRESIDENT WVSCTC$88,000.00 LORENZ, MEGAN INT VP-ACAD AFFRSMARSHALL UNIVERSITY$311,200.00 OLIASHIRAZI, ALI PROF/CHAIR$275,000.00 KOPP, STEPHEN JAMES PRESIDENT$252,720.00 YINGLING, KEVIN WESL DN ASSC PROF CH$244,494.00 HAMRICK, MICHAEL ALL DR/ATHLETICS$235,755.00 HERRION, THOMAS PAT HDMNBSKTBLCOACH$233,850.00 EL-HAMDANI, MEHIAR O ASSOC PROF$232,200.00 WEHNER, PAULETTE S PRF/ASDNGRDMDED$225,000.00 NERHOOD, ROBERT C. INTERIM DEAN$204,035.00 RANKIN, GARY O. PROFESSOR/CHAIR$200,254.00 NILES, RICHARD M. PRF/CHMN/ACAODN$196,200.00 CHAFFIN, DAVID G PROFESSOR$194,800.00 DENNING, DAVID A. PROFESSOR/CHAIR$193,758.00 FENGER, TERRY W. PROFESSOR/CHAIR$190,394.00 ORMISTON, GAYLE L SRVP/PROVOST$188,700.00 JUDE, DAVID C. PROFESSOR$187,680.00 GRESS, TODD WILLIAM AOPRF/ASTDNCLRS$185,000.00 SCHLOSS, JOHN VINTO PROFESSORPage 3 of 41

AGENCY SALARY NAME TITLE$182,070.00 HOLLIDAY, JOHN HEAD FTBL COACH$181,200.00 WALDEN, JOHN BEAUM PROFESSOR$167,858.00 GIANGARRA, CHARLES PROFESSOR$166,464.00 KIM, CHONG W. DEAN/LCOB$165,000.00 PETRANY, STEPHEN M. PROFESSOR$163,645.00 MAHER, JOHN MICHAEL VP/RESEARCH$162,300.00 CONAWAY, KEVIN ASSOC PROF$161,800.00 JANUSZKIEWICZ, SAMU ASSOC PRF/CHAIR$161,262.00 LEGG, WILLIAM L. ASST FTBL COACH$161,262.00 PETERSEN, TONY ROB ASST FTBL COACH$156,250.00 HARDMAN, WANDA ELA ASSOC PROF$156,060.00 RIPPON, CHRISTOPHER ASST FTBL COACH$152,574.00 SANTANAM, NALINI PROFESSOR$150,000.00 ANDERSON, H. GLENN PROFESSOR$149,000.00 SHAVER, WARREN M. PROFESSOR$148,700.00 WERTHAMMER, JOSEP PROFESSOR/CHAIR$148,577.00 COTTRILL, F. LAYTON SRVPEXAFF/GENCN$146,458.00 SIKULA, ANDREW PROF/ASSOC DN$145,656.00 FOX, JAN I. SRVP/IT-CIO$145,568.00 YU, HONGWEI PROFESSOR$145,000.00 BROEDEL-ZAUGG, KIMB PROFESSOR$144,689.00 PRIMERANO, DONALD A PROFESSOR$144,585.00 MCGUFFIN, AARON MIC SR AODN/AO PROF$142,800.00 MCKOWN, CHARLES H. VP/DEAN SOM$142,800.00 KROLL, PENNY G INSTRUCTOR$142,500.00 DIAL, LARRY D ASSOC PROF$142,166.00 VALENTOVIC, MONICA PROFESSOR$140,454.00 PITTENGER, DAVID J DEAN/COLA$140,454.00 PREWITT, MICHAEL W DEAN/PROFESSOR$140,454.00 SOMERVILLE, CHARLES DEAN/COS$137,700.00 STANTON, ROBERT B. DR EXP LRN$136,200.00 SAVORY, THOMAS K. ASSIST PROF$136,200.00 SPANGLER, PHILLIP RIC ASST PROF$134,000.00 BOOKWALTER, ROBER DEAN$133,776.00 LAHIRY, SUBRAT K. PROFESSOR$133,050.00 WALDECK, JAMES M. ASSOC PROF$132,105.00 KENT, CALVIN A VP/TEC COMMERCL$131,890.00 STUDENY, MARK A. PROFESSOR/CHAIRPage 4 of 41

AGENCY SALARY NAME TITLE$131,200.00 BROWN, LINDA GAIL ASSOC PROF/CHAI$131,100.00 BEAVER, BONNIE L PROFESSOR$130,050.00 HENSLEY, FRANCES S. SRASSCVP/ACDAF$129,800.00 HEYDARIAN, MAHMOOD PROFESSOR$129,800.00 ELITSUR, YORAM PROFESSOR$128,200.00 WALLACE, WILLIAM CH ASST PROF$127,800.00 MCCUMBEE, WILLIAM D PROFESSOR$126,200.00 NUSAIR, AHMAD R ASST PROF$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$120,000.00 SHAH, DARSHANA T. ASSOC DEAN/PROF$120,000.00 ZATAR, WAEL ABD ELH INTERIM DEAN$119,897.00 TAYLOR, ALLEN R. CHIEF TECH OFF$119,646.00 SPINDEL, DONNA J. DEAN/GRAD COLL$119,646.00 PAULEY, RUDY DALE AOVP/OTR&CTGSTD$117,428.00 BEGLEY, RICHARD D. PROFESSOR$117,188.00 WEST, LANCE A. VP/DEVELOPMENT$116,675.00 PINO, EDUARDO ASSOC PROF$115,174.00 ELMORE, HAROLD W ASSOC DEAN/COS$113,746.00 CRESPO, RICHARD D PROFESSOR$112,700.00 NEITCH, SHIRLEY M. PROFESSOR$112,126.00 CHILDRESS, RONALD B. PROFESSOR$112,000.00 SHORA, WASEEM PROFESSOR$111,428.00 DULIN, BETSY E. PROFESSOR$111,400.00 O'HANLON, KATHLEEN PROFESSOR$111,238.00 ANDERSON, DENNIS M DIST PROF$111,037.00 CHADWICK, ROYCE LY HDWMN'S BKBL CH$110,546.00 BROOKS, MONICA ASTVP/IT-ONLNLN$110,492.00 GUDIVADA, VENKAT PROFESSOR$110,196.00 GRUETTER, CARL A. PROFESSOR$110,000.00 EVANS, JOSEPH E. ASSOC PROF$109,862.00 KIM, JUNG HAN ASSOC PROF$109,358.00 ZILL, SASHA PROFESSOR$109,247.00 KIRTLEY, KAREN E. INT SRVP FIN AD$109,242.00 CLINE, MARK STEPHEN AST MNBSKBL CH$109,008.00 SHAO, DALE HILTON PROFESSORPage 5 of 41

AGENCY SALARY NAME TITLE$108,700.00 KEBLAWI, HISHAM A ASST PROF$108,550.00 KHANNA, RAJ ASSOC PROF$108,418.00 BERK, MITCHELL L. PROFESSOR$108,120.00 SHUFF, CHARLES E ASSOC PROF$107,765.00 MCCORMICK, CHARLES ASSOC PROF$107,206.00 SHAO, LAWRENCE P PROFESSOR$106,800.00 WOLFER, REBECCA S. PROFESSOR$106,482.00 COHENFORD, MENASHI PROFESSOR$106,414.00 JACKMAN, SUSAN PROFESSOR$106,308.00 BROZIK, DALLAS PROFESSOR$106,200.00 DRISCOLL, HENRY K. PROFESSOR$106,000.00 NAIR, DILIP PROFESSOR$105,670.00 DENNISON, CORLEY F. DEAN/PROFESSOR$105,480.00 WATKINS, PENNY DIR,ARTISTS SER$105,289.00 HEUTON, MARY ELLEN CONT/INTCFO$104,519.00 PATTON, ROSS M. PROFESSOR$104,476.00 ZHANG, SHAORONG ASSOC PROF$104,300.00 MCCANN, KEVIN SCOTT ASSOC PROF$104,292.00 MAHESHWARI, SUNEEL PROFESSOR$104,209.00 GALE, MARK A. ASTATHDR/FBLOPR$104,040.00 TODD, MARY L DEAN/HONORS COL$104,040.00 EAGLE, TERESA ROBE PROF/DEAN-GSEPD$104,000.00 LEWIS, JAMES M. PROFESSOR$103,262.00 MAYNARD, ARTHUR S. PROFESSOR$102,909.00 CUTLER, JON BRYAN CHFINF SECUROFF$102,909.00 ADKINS, MICHAEL RAY DR/IT INFRASTRU$102,611.00 BURDETTE, WILLIAM P ATTOPRES/EXTLIA$102,059.00 OAKLEY, GERARD J. PROFESSOR$102,000.00 SCHNEIDER, JAMES J. SRA0DN/FIN&ADMN$101,400.00 HENDRICKS, GREGORY ASST PROF$101,350.00 WEIBLE, RICKY JAY PROFESSOR$101,076.00 AKINSETE, ALFRED PROFESSOR$100,699.00 ALEXANDER, ELIZABET PROFESSOR$100,399.00 CLARKE, SHARI J VP/MULTICUL AFF$100,000.00 DENVIR, JAMES ASST PROF$99,687.00 MCCORMICK, RICHARD PROFESSOR$99,384.00 BECKER-COTTRILL, BA DR/AUTISMTRNCTR$99,000.00 YAQUB, ABID ASSOC PROFPage 6 of 41

AGENCY SALARY NAME TITLE$98,719.00 MCINERNEY, MARJORIE PROFESSOR$98,532.00 LANKTON, NANCY K. ASST PROF$98,420.00 TOMBLIN, MICHAEL SH ASSOC PROF$98,221.00 MADER, DEANNA R.D. PROFESSOR$98,152.00 HILL, JANE B PROFESSOR/CHAIR$98,000.00 FRANKS, ADAM MICHAE ASSOC PROF$97,758.00 TATE, UDAY S PROFESSOR$97,591.00 ARCHAMBAULT, JEFFR ASSOC PROF$97,278.00 TURNER, MATTHEW RY SRVPCOMM-CF/STF$97,200.00 TANKERSLEY, ZACHAR ASST PROF$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 DR/INFRSCCUSSRV$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$95,963.00 ADKINS, ROGER L. PROFESSOR$95,182.00 GILKERSON, CHRISTIN ASST PROF$95,018.00 STIVASON, CHARLES T. ASSOC PROF$95,000.00 LEE, DOOHEE ASSOC PROF$94,990.00 BRAUN, CHARLES K PROFESSOR$94,902.00 GREEN, TODD L. ASSOC PROF$94,774.00 EMMETT, DENNIS C. PROFESSOR$94,737.00 LARSEN, ELDON RONAL PROFESSOR$94,395.00 STATON, PAMELA JANE ASSOC PROF$94,163.00 MADER, FREDERICK H. PROFESSOR$93,636.00 KNOTTS, JANE ANN BUDGET DIR$93,636.00 CASSITY, MICHAEL L ASST FB COACH$93,054.00 JOHNSON, TAMMY R EXECDIR ADMIS$93,000.00 BOSCO, FRANK ANTHO ASST PROF$92,820.00 MCCARTHY, MICHAEL J AST DN/INF TECH$92,613.00 PRICE, JEAN ASSOC PROF$92,400.00 PINO, ISABEL ASSOC PROF$92,034.00 AGESA, JACQUELINE ASSOC PROF$91,800.00 VEITIA, MARIE C. PROF/ASSOC DEANPage 7 of 41

AGENCY SALARY NAME TITLE$91,800.00 DOUGLAS, MICHELLE B DIR HR SRVCS$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 TACKETT, EVA PATTON ASST PROF$91,200.00 FONTANILLA, JOSE-MA ASST PROF$91,200.00 TEKLEYES, FIKADU GE ASST PROF$91,138.00 LIM, SEUNGJIN ASSOC PROF$91,137.00 COUSTASSE-HENCKE, ASSOC PROF$91,094.00 SUBEDI, DEEPAK KUMA ASSOC PROF$90,498.00 RUBIN, GERALD E. PROFESSOR$90,400.00 LAFFERTY, BENJAMIN R ASST PROF$90,300.00 EDWARDS, BENJAMIN ASST PROF$90,200.00 HARRISON, CURTIS W ASST PROF$90,200.00 BOLKHIR, WESAM A ASST PROF$90,063.00 BABB, DANIEL P. PROFESSOR$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$88,200.00 GOEBEL, LYNN J PROFESSOR$88,000.00 REUSCH, ELIZABETH A. ASST PROF$87,815.00 RICHARDSON, LAURA L ASSOC PROF$87,725.00 SOLLARS, VINCENT ASST PROF$87,210.00 GURUNG, ANIL ASST PROF$87,000.00 KOC, EMINE CAVDAR ASSOC PROF$86,875.00 KELLY, PATRICIA J. PROFESSOR$86,767.00 BINDER, FRANKLIN L PROFESSOR$86,400.00 LANDRY, DENISE A. PROFESSOR$86,394.00 LEGROW, TRACY LEE ASTPRF/ASTDN AA$86,134.00 CARLTON, MATTHEW W PROFESSOR$86,060.00 MCCLURE, REX EVANS ASST PROF$85,867.00 PAULEY, THOMAS K. PROFESSOR$85,837.00 EVANS, DAN K PROFESSOR$85,786.00 CLEMENTS, CHARLES PROFESSOR$85,658.00 O'KEEFE, STEPHEN L. PROFESSOR$85,619.00 JOY, JAMES E PROFESSORPage 8 of 41

AGENCY SALARY NAME TITLE$85,313.00 MCGUFFEY, MICHAEL J SPECATPRES/DRIR$85,313.00 WALKER, ROBERT ANT DR/FIN INF TECH$85,177.00 BURKE, LISA GAIL ASST PROF$85,000.00 PARKER, JR., JOHN A. ASST PROF$85,000.00 HAN, HYOIL ASSOC PROF$85,000.00 TRIA TIRONA, MARIA R PROFESSOR$84,502.00 CHAUDRI, JAMIL M. PROFESSOR$84,466.00 DASGUPTA, PIYALI ASST PROF$84,208.00 CHAFFIN, PERRY NOAH DR/AUDITS$83,844.00 WAIT, ISAAC WILLIAM ASSOC PROF$83,752.00 WILKINSON, JOHN ASST PROF$83,590.00 BROWNING, SHANNON ASST PROF$83,447.00 AGESA, RICHARD U. PROFESSOR$83,337.00 CHI, JUNWOOK TRANSPORT ECON$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$83,000.00 PRESLEY, DINO M ASSTMNBSKTBLCH$82,998.00 ORSINI, NICOLA PROFESSOR$82,852.00 KEENER, RAYMOND ASST PROF$82,657.00 CONRAD, BRUCE P. ASSOC PROF$82,592.00 DOOLEY, JANET LEE ASTDN/ASSOC PRF$82,364.00 ISAACS, THELMA MAE INTASSOCDN/PROF$82,356.00 NEWSOME, MICHAEL A. PROFESSOR$81,809.00 NICHOLS, ANDREW P ASSOC PROF$81,799.00 LITTLE, MICHAEL L PROFESSOR$81,600.00 HOLMES, LINDA SUE DR/DEVELOPMENT$81,600.00 HOWARD, BILLY W. DIR/ANIMAL RES$81,164.00 BINGHAM, W. EDWIN PROFESSOR$80,898.00 DAMERON, SAMUEL LE PROFESSOR$80,889.00 KWAK, WON JUN ASST PROF$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&LRNPage 9 of 41

AGENCY SALARY NAME TITLEMOUNTWEST C & T COLLEGE$140,780.00 COTRONEO, KEITH J PRESIDENTNETWORK FOR EDUCATIONAL TELECOMPUTING WVNEW RIVER COMMUNITY & TECHNICAL COLLEGE$100,858.00 KARLET, HERBERT J VP&CHIEF FINOFF$84,252.00 BYRD, TERRI LEE CHIEF INF OFF$110,471.00 LINGER, ROBERTA C DEP DIR/FIN&CFO$110,471.00 DAUGHERTY, ALLEN L DEP DIR-OPERATIONS$84,223.00 LYNCH, RICHARD E MGR/WVNET$83,018.00 LYNCH, BONNIE B MGR/WVNET$153,864.00 SPRING, TED D PRESIDENT$108,048.00 FAULK, HARRY R EXEC VP/CHF ACD OFCR$95,004.00 BENSON, STEPHEN M VP FIN & ADMIN$93,696.00 LOOPE, WILLIAM J VP/INSTIT ADV/WKFRC$84,744.00 WITHERS, ALLEN B VP STUDENT SVCS$82,884.00 AYERSMAN, DAVID J VP-TECH SERVICESOSTEOPATHIC MEDICINE SCHOOL OF$314,448.00 ADELMAN, MICHAEL D. PRESIDENT$230,640.00 PENCE, LORENZO L VP/ACAD AFF/DN/PROF$205,008.00 WARE, LARRY J VP-FINANCE& FACILITI$185,016.00 SHUMAN, VICTORIA L. ASSC DN GM/ASSC PROF$184,440.00 BOISVERT, CRAIG CHR/PROF$179,424.00 LEECH, DAVID H PROF$173,448.00 BOXWELL, GEORGE F PROF$172,752.00 NAZAR, ANDREA M PROF/MED DIR FOR CCE$167,088.00 LEONARD, TIMOTHY O ASSOCIATE PROFESSOR$167,088.00 NEMITZ, JAMES VP-ADM&EXT RELATIONS$167,088.00 STEELE, KAREN ASSOC DN-OSTEO MED E$165,096.00 MODRZAKOWSKI, MALC ASSOC DN/AFF&SPON PR$156,840.00 GUM, ROBERT M SWC-REG ASST DEAN$156,840.00 WOOD, RALPH SWC-REG AST DN-WHEEL$156,840.00 HAYES, CATHERINE E SWC-REG ASST DN-PKG$156,840.00 RUBIN, ARTHUR B SWC-REG ASST DN-CHAR$156,840.00 SCHRIEFER, JOHN A ASSOC DN-PCLINC EDU$156,840.00 FOSTER, ROBERT ASSOC DN-PREDOC CLI$156,840.00 FEINBERG, GAIL SWC-REG ASST DN-HUNTPage 10 of 41

AGENCY SALARY NAME TITLE$151,728.00 MILLER, WAYNE DIRECTOR (CORD)$150,000.00 LEMLEY, WILLIAM SWC RG AST DN-BLP PR$149,232.00 COMEAUX, ZACHARY PROFESSOR$148,992.00 BEATTY, DAVID REED PROFESSOR$148,704.00 STEELE, THOMAS CLIN PROF$145,008.00 RATLIFF, HEATHER L ASSISTANT PROFESSOR$140,784.00 SWARM, GAIL M. ASSOC PRO/VC CLINC S$134,400.00 KRIBS, JAMES ASSOC PROF/CHAIR$132,696.00 SCHULER, STEPHANIE ASST DN-PRE-DOC CLIN$126,096.00 RYAN, PATRICK ASST PROFESSOR$126,096.00 MARTIN, KATHLEEN J ASST PROFESSOR$121,704.00 FISK, ROBERT PROFESSOR$120,000.00 THOMAS, EMILY R. ASST PROFESSOR$120,000.00 MCLAY, CELIA ASSIST PROFESSOR$120,000.00 HANLEY, CHRISTOPHE ASSISTANT PROFESSOR$118,392.00 GARLITZ, JOHN ASSOC PROF$117,240.00 HASSEN, ARNOLD DIR-MED INFOR/PROF$113,976.00 SOPER, ELAINE ASSOC DEAN ASSMT&ED$111,768.00 LOVETT, GRETCHEN D ASSOC PROF$111,744.00 DESBROW, SANDRA M LEGAL COUNSEL$111,216.00 BROWN, DAVID PROF/DIR OF PURR$107,664.00 HAMRA, MARY PROFESSOR$107,640.00 WAHL, JEANNE ASSIST PROF$107,640.00 JOHNSON, RACHEL L ASST PROF$107,640.00 SCHMIDT, DEBORAH ASST PROFESSOR$105,072.00 BAKER, HELEN COOR-SPEC PROJECTS$105,000.00 CORNELIUS, JENNIFER ASST PROF/MED DIR RC$101,424.00 BRIDGES, EDWARD G ASSOC PROF/CHAIR$100,992.00 MCKEON, MARGARET J ASST VP/STU DEVELOP$100,488.00 WEYAND, ROBYN R DIR-FAC DEVELOPMENT$100,320.00 SHIRES, WILLIAM E EXEC DIR/ASST DN GME$97,224.00 BLUE, WILLIAM T PROFESSOR$93,360.00 WESTERIK, JUDITH PROF$90,408.00 CLEMENTS-JEWERY, H ASST PROF$90,216.00 RANSOM, KIMBERLY D. DIR INFO TECHNOLOGY$89,616.00 MALONEY, JUDITH A ASSOC PROF$84,216.00 JACKSON, KELLY M PROF$81,672.00 WARD, PETER J. ASSOC PROFPage 11 of 41

AGENCY SALARY NAME TITLE$81,432.00 DUGAN, EDWARD PROFPIERPONT C & T COLLEGE$140,808.00 LARSON, DOREEN PRESIDENT COMMUNITY$117,312.00 LEACH, E STEPHEN VP ORG & DEV$112,224.00 BRADLEY, DALE R VP FINANCE & ADM$102,648.00 BACZA, GERALD L PROFESSOR SR RANK$97,728.00 STOSE, THOMAS A PROFESSOR/DIR NAEC$96,936.00 LOVETT, LESLIE J INT BP ACAD AFFAIRS$94,872.00 ROMESBURG, ROSEMA PROF/SENIOR RANK$92,784.00 NEWCOME, BETH THOR PROFESSOR SR RANK$82,248.00 GILBERT, BRAD M PROFESSOR$81,000.00 SCHREFFLER, PAUL C VP WKFRC DEV/DIR CWE$80,016.00 HENSLEY, SARAH L VP COMM ENGAGEMENTSHEPHERD UNIVERSITY$209,100.00 SHIPLEY, SUZANNE PRESIDENTSOUTHERN WV COMMUNITY & TECH COLLEGE$128,683.20 HELLDOBLER, RICHARD VP ACADEMIC AFFAIRS$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$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$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$81,231.37 YANNA, DANNY D DIR OF FAC MGMNT$80,620.92 SNELL, MARK A PROF$151,580.00 TOMBLIN, JOANNE PRESIDENT$115,000.00 LITTERAL, SAMUEL M VP FINANCE & ADMINPage 12 of 41

AGENCY SALARY NAME TITLE$96,782.00 BAISDEN, CARL E JR. DIR MINE TRG & ENGY$82,400.00 BARKER, ALLYN SUE VP EWCD/IVP SD-EM$80,489.00 MCCOY, CINDY ACAD DEAN/UNIV PARAL$80,122.00 ALDERMAN, PAMELA DEAN/CAREER&TECPRGMWEST LIBERTY UNIVERSITY$182,825.00 CAPEHART, ROBIN PRESIDENT$152,050.00 WENZEL, LOREN P-ACCT/DEAN-BUSINESS$134,500.00 BEDASHI, ALLAN M PRG DIR/PHYS ASST PR$132,500.00 KOYZIS, ANTHONY PROVOST$109,255.00 AULERICH, JOHN AO-FINANCE$108,250.00 LUKICH, DONNA AULD DIR/NURSING PRGM$108,000.00 LOCKRIDGE, THEOPHO AT-ACCOUNTING$102,000.00 DAVIS, JOHN L EX VP & GEN COUNSEL$100,940.00 WRIGHT, JOHN E III EXEC VP AND CFO$100,000.00 SCARPACI, JOSEPH AS-MARKETING$99,318.00 BLOWERS, DAVID A. AT-PHYS ASST STUDIES$97,975.00 KREISBERG, ROBERT P-BIOLOGY/DN-SCIENCE$96,000.00 SKRZYPEK, LARRY PROJ MGR-CAPITAL PRO$95,400.00 MICHAUD, THOMAS A P-PHILOSOPHY/DEAN$95,400.00 CRAWFORD, BRIAN L P-GEOGRAPHY/DEAN$95,400.00 BARONAK, WILLIAM AT-ARTS & COMMUN$95,400.00 CAMDEN, KEELY O AO EDU/DEAN-EDU$94,000.00 WATSON, JAMES W ATH DIRECTOR$91,500.00 HENRY, PATRICK J CHIEF OF OPERATIONS$90,000.00 COOK, SCOTT A DN-STU C DIR REG FIN$88,000.00 CHEN, LIHUA AT-MANAGEMENT$87,500.00 CONTEH, MABIE AO-CIS$85,500.00 CHAE, MICHAEL HO-CH AT-CIS$85,500.00 CATMA, SERKAN AT-ECONOMICS$85,100.00 MASKEY, VISHAKHA AT-BUSINESS$85,000.00 MCCULLOUGH, JOHN P EX ASST TO PRESIDENT$83,738.00 JONES, REGINA AT-PA STU/ADMC COORDWEST VIRGINIA STATE UNIVERSITY$166,244.00 CARTER, HAZO W JR. PRESIDENT$124,630.00 BYERS, R CHARLES PROVOST/VP ACA. AFF.$94,719.00 JONES, MELVIN VP BUSINESS & FINANC$94,200.00 BERRY, JOHN M VP PLAN & ADVPage 13 of 41

AGENCY SALARY NAME TITLE$93,387.82 CASTO, STEVEN VP STUD AFFAIRS$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$550,000.00 CLEMENTS, JAMES PAT PRESIDENT$405,600.00 LUCK, OLIVER FRANCIS DIRECTOR$400,000.00 CASTEEL, JEFFREY A ASSISTANT COACH$338,472.69 WHEATLY, MICHELE GA PROVOST & VICE PRESI$327,327.00 BUTCHER, FRED R INTERIM VICE PRESIDE$290,000.00 DILLON, GLENN HALEY VICE PRESIDENT$287,200.00 SARTARELLI, JOSE V DEAN$278,512.50 ROSS, ARTHUR J III DEAN$256,354.21 MCCONNELL, JOYCE E DEAN$251,700.00 CILENTO, EUGENE V DEAN$250,048.41 CHASE, PATRICIA ANNE DEAN$250,000.00 LOCKWOOD, DAVID PHI ASSISTANT COACH$250,000.00 KIRELAWICH, WILLIAM ASSISTANT COACH$250,000.00 WEESE, NARVEL G JR VICE PRESIDENT ADMIN$250,000.00 HOLGORSEN, DANA CA HEAD COACH$250,000.00 GILLESPIE, ROBERT NO ASSISTANT COACH$250,000.00 BEDENBAUGH, WILLIAM ASSISTANT COACH$250,000.00 HUGGINS, ROBERT ED HEAD COACH$250,000.00 DUNLAP, STEPHEN KYL ASSISTANT COACH$248,589.51 PALMER, JAN ELWIN DIRECTOR$245,300.00 CLARK, NIGEL N ASSOCIATE VICE PRESI$245,000.00 COLENDA, CHRISTOPH CHANCELLOR$244,400.00 WIMSATT, JEFFREY HO DIRECTOR OFFICE LAB$239,200.00 O'DONNELL, JAMES MIC INTERIM ASSOCIATE VI$238,056.00 SCHALLER, MICHAEL D CHAIRPERSON$237,340.00 SPIROU, GEORGE A PROFESSOR$235,200.00 GIBSON, LAURA F ASSOCIATE DIRECTOR$233,438.00 MINNEAR, FRED L ASSISTANT DEAN$233,438.00 MUSTAFA, SYED JAMAL PROFESSOR$232,516.62 LANG, GERALD E PROFESSOR$226,753.50 MANDICH, MARY BETH CHAIRPERSON$226,451.00 DEY, RICHARD D CHAIRPERSON$223,957.00 BARNETT, JOHN B CHAIRPERSONPage 14 of 41

AGENCY SALARY NAME TITLE$223,767.00 HUTCHENS, WILLIAM H GENERAL COUNSEL & VI$222,520.00 GOODMAN, ROBERT L CHAIRPERSON$222,101.29 NARSAVAGE, GEORGIA DEAN$221,650.00 JONES, ROBERT HUGH DEAN$220,604.00 GAUTAM, MRIDUL ASSOCIATE VICE PRESI$220,000.00 GRAY, KENNETH DARN VICE PRESIDENT STUDE$220,000.00 FELTON, DAVID ARTHU DEAN$217,026.32 HORNAK, LAWRENCE A PROFESSOR$213,300.00 DEAN, RUSSELL K ASSOCIATE PROVOST$204,207.20 ALMASY, RUDOLPH INTERIM DEAN$203,175.00 RUPPERT, JOHN M PROFESSOR$202,161.30 WOERNER, BRIAN D CHAIRPERSON$201,568.32 PETERSON, CURT MOR VICE PRESIDENT RESEA$201,187.50 SCHWINGHAMMER, TE CHAIRPERSON$200,819.25 DURBIN, DANIEL A SENIOR ASSOCIATE VIC$200,377.48 BROWN, JAMES R PROFESSOR$200,286.77 ALWAY, STEPHEN E CHAIRPERSON$200,000.00 DAWSON, SHANNON C ASSISTANT COACH$200,000.00 HARRISON, LARRY D ASSOCIATE HEAD COACH$200,000.00 ROBERTS, DARON KIRT ASSISTANT COACH$195,000.00 KREIDER, PAUL KEVIN DEAN$193,500.00 MARTIN, CHRISTINE VICE PRESIDENT$191,970.61 PHILLIPS, MARGARET R VICE PRESIDENT$191,897.50 SCOTT, DIANA F PROFESSOR$191,635.04 GUPTA, RAKESH K CHAIRPERSON$190,891.39 WEAVER, BRYAN D PROFESSOR$189,365.00 KELLEY, GEORGE A JR PROFESSOR$188,204.33 DEBIASE, CHRISTINA B ASSOCIATE DEAN$187,907.48 CROUT, RICHARD J ASSOCIATE DEAN$187,759.68 RAYLMAN, RAYMOND R PROFESSOR$186,870.00 WILSON, CECIL B ASSOCIATE PROVOST AC$184,812.00 FRISCH, STEVEN MILES PROFESSOR$183,923.59 SHARMA, RADHEY S CHAIRPERSON$182,675.28 GERBO, KAREN CLARK ASSISTANT DIRECTOR N$182,292.00 MADHAVAN, SUNDARE CHAIRPERSON$182,000.00 HUDAK, RANDAL ASSOCIATE VICE PRESI$181,600.00 KING, WENDY LOU CHIEF FINANCIAL OFFI$180,616.14 TAYLOR, JOHN E ASSOCIATE DEANPage 15 of 41

AGENCY SALARY NAME TITLE$180,000.00 DOOLEY, ELIZABETH A ASSOCIATE PROVOST$180,000.00 HOPKINS, DEE DEAN$179,531.63 MYERS, WARREN R ASSOCIATE DEAN$179,268.36 RILEY, WILLIAM B JR CHAIRPERSON$178,600.00 O'BRIEN, FRANCES LOR DEAN$178,496.00 MATSUMOTO, RAE REIK ASSOCIATE DEAN$177,988.05 JUCKETT, GREGORY PHYSICIAN$177,850.00 HENDRYX, MICHAEL SH ASSOCIATE PROFESSOR$176,622.80 PRUCZ, JACKY C CHAIRPERSON$175,000.00 SHELTON, DEBORAH A ASSOCIATE DEAN$174,831.43 NGAN, PETER W PROFESSOR$174,074.82 SALATI, LISA M PROFESSOR$173,725.50 LOFASO, ANNE MARIE ASSOCIATE DEAN$173,436.00 BROOKS, DANA D DEAN$173,121.00 ODELL, KERRY S CAMPUS PROVOST$172,864.00 DINO, GERI ANNE PROFESSOR$172,781.74 WITT, TOM S ASSOCIATE DEAN$172,719.43 HARDESTY, DAVID C JR PROFESSOR$172,552.00 VERNON, MICHAEL WA CHAIRPERSON$172,117.00 VESELICKY, LOUISE M CLINICAL ASSOCIATE P$171,142.00 CATHER, G ANNE PHYSICIAN$171,119.96 APOSTOLOU, BARBARA PROFESSOR$171,117.40 GANNETT, PETER M ASSOCIATE CHAIRPERSO$170,558.00 HORN, KIMBERLY A PROFESSOR$169,795.70 MAUST, ROBERT S CHAIRPERSON$169,107.22 YORTY, JACK S INTERIM ASSOCIATE DE$168,818.03 PRICE, SHELIA S ASSOCIATE DEAN$168,679.66 BISE, CHRISTOPHER JO CHAIRPERSON$168,305.94 ROJANASAKUL, YON PROFESSOR$168,045.76 JACQUES, CHARLES H DEAN$168,003.13 PHIPPS, TIMOTHY T ASSOCIATE DIRECTOR$167,722.50 REMICK, SCOT CLIFTO DIRECTOR$167,643.00 BOEGEHOLD, MATTHE PROFESSOR$167,327.89 FRANCE, KAREN R ASSOCIATE DEAN$166,700.00 BETO, ROBERT J DEPARTMENT SECTION C$166,397.00 CHARON, NYLES W PROFESSOR$165,600.00 MAJEWSKI, STANISLAW PROFESSOR$165,600.00 BORGIA, ANTHONY THO CHAIRPERSONPage 16 of 41

AGENCY SALARY NAME TITLE$165,300.62 PARSONS, ROBERT M DEPUTY ATHLETIC DIRE$164,083.93 ALKON, DANIEL LEON PROFESSOR$163,987.00 ROCKETT, IAN RICHAR PROFESSOR$163,550.00 HURST, SCOTT M CAMPUS PROVOST$163,123.00 BERREBI, ALBERT S PROFESSOR$162,135.32 FLETCHER, JERALD J CHAIRPERSON$162,067.55 SCIME, EARL E CHAIRPERSON$161,850.00 NAZ, RAJESH K PROFESSOR$161,500.19 REDDY, YENUMULA V PROFESSOR$161,476.39 GORHAM, JOAN S ASSOCIATE DEAN$161,453.23 KING, FRED L JR ASSOCIATE DEAN$161,448.38 CALLERY, PATRICK STE PROFESSOR$160,723.50 DISALVO, CHARLES R PROFESSOR$160,611.40 RILEY, RICHARD A JR PROFESSOR$160,569.09 REYNOLDS, ELIZABETH ASSOCIATE VICE PRESI$160,410.00 SHANKAR, ANOOP ASSOCIATE PROFESSOR$160,000.00 SIX, MARK LEONARD INTERIM EXECUTIVE DI$160,000.00 DULL, RICHARD BENBO ASSOCIATE PROFESSOR$159,620.16 WOOD, JOHN A CHAIRPERSON$158,761.48 PEACE, ALAN G ASSISTANT DEAN$158,625.00 CORE, JACQUELYN JOR DEPUTY GENERAL COUN$157,849.35 MCINTOSH, JENNIFER A EXECUTIVE OFFICER SO$157,288.83 PETROS, WILLIAM PHIL ASSOCIATE DIRECTOR$156,781.78 LOHMANN, NANCY L SENIOR ADVISOR TO TH$156,755.33 ASHDOWN, GERALD GR PROFESSOR$156,231.92 PONTE, CHARLES D PROFESSOR$156,092.84 MCINTYRE, NANCY KAY ASSOCIATE PROFESSOR$155,952.85 NEIDERMEYER, PRESH PROFESSOR$155,692.10 DEY, ASHOK S DIRECTOR$155,200.00 STAMATAKIS, MARY K ASSOCIATE DEAN$155,029.00 BASTRESS, ROBERT MI PROFESSOR$155,000.00 CHARLTON, JUDIE F CHAIRPERSON$154,806.16 HALL (LOA) CHAIRPERSON$154,661.87 SCHARMAN, ELIZABETH PROFESSOR$154,551.91 INSCH, GARY S ASSOCIATE PROFESSOR$154,500.48 HILLGARTNER, FRANK PROFESSOR$154,500.00 WYSOLMERSKI, ROBER PROFESSOR$154,500.00 FISHER, JOSEPH C SENIOR ADVISOR TO THPage 17 of 41

AGENCY SALARY NAME TITLE$154,500.00 RAJENDRAN, V M PROFESSOR$154,337.66 ELLIOTT, DAVID P PROFESSOR$154,244.77 MCDIARMID, MARJORIE PROFESSOR$153,768.00 MILLER, MICHAEL R PROFESSOR$153,760.95 ISKANDER, WAFIK H CHAIRPERSON$153,437.46 WENGER, SHARON LOU PROFESSOR SOM$153,334.48 ABATE, MARIE A PROFESSOR$152,901.99 SCHAUPP, LUDWIG CH ASSOCIATE PROFESSOR$151,775.45 BAJURA, RICHARD A DIRECTOR$151,693.25 JACKNOWITZ, ARTHUR PROFESSOR$151,545.75 KUROV, ALEXANDER A ASSOCIATE PROFESSOR$151,287.00 HE, PING N PROFESSOR$151,220.29 AMERI, SAMUEL CHAIRPERSON$151,189.00 REED, MARYANNE DEAN$150,498.00 HACKNEY, CAMERON R PROFESSOR$150,000.00 FRISBEE, JEFFERSON PROFESSOR$150,000.00 COLE, JOHN JOSEPH K CHIEF OF STAFF$150,000.00 CAREY, MICHAEL ALAN HEAD COACH$150,000.00 RIDGWAY, WILLIAM C ASSISTANT DEAN$149,657.52 APOSTOLOU, NICHOLA VISITING PROFESSOR$149,348.16 THOMPSON, BRENDA S ASSOCIATE VICE PRESI$149,328.97 CHOW, KEWN V PROFESSOR$149,085.95 HEAMES, JOYCE THOM CHAIRPERSON$148,951.69 SHUMWAY, JAMES M PROFESSOR$148,502.02 STERANKA, PAUL O JR INTERIM DEAN$148,380.00 FINKEL, MITCHELL S PROFESSOR$148,085.25 MCNEEL, JOSEPH FRAN CHAIRPERSON$148,050.00 MIN, APRIL DEPUTY GENERAL COUN$148,000.00 GURKA, MATTHEW J ASSOCIATE PROFESSOR$147,783.03 RICHARDS, MARK W PROFESSOR$147,326.01 BYRD, JACK PROFESSOR$147,192.55 WANKER, ROBERT LEW ASSISTANT DEAN$146,878.00 WILKS, DAVID H PROFESSOR SOM$146,835.67 HIBBERT, ANN MARIE ASSISTANT PROFESSOR$146,544.00 KNOX, SARAH STUART PROFESSOR$146,454.03 LORINCE, FRANK RUSS DIRECTOR$146,423.15 HARTMAN-ADAMS, HOL PHYSICIAN$146,364.24 BOYD, NAOMI ELIZABET ASSISTANT PROFESSORPage 18 of 41

AGENCY SALARY NAME TITLE$146,332.11 SCHREURS, BERNARD PROFESSOR$146,261.18 LOGAR, CYRIL M PROFESSOR$145,907.76 SHOWALTER, K C PROFESSOR$145,881.00 DAVIS, MARY E PROFESSOR$145,690.87 BROOKS, RICHARD C PROFESSOR$145,600.00 SAMBAMOORTHI, USHA PROFESSOR$145,514.99 DORMINEY, JACK WAY ASSISTANT PROFESSOR$145,000.00 PORCHA, GEORGE EAR ASSOCIATE HEAD COACH$144,714.25 MENEGHETTI, COSTAN ASSISTANT PROFESSOR$144,170.83 CARDI, VINCENT P PROFESSOR$143,797.00 DAY-PERROOTS, SUSA DEAN$143,633.53 NEIDERMEYER, ADOLP PROFESSOR$143,605.20 SATTERFIELD, DAVID C DIRECTOR$142,870.70 GANGARAO, HOTA VS PROFESSOR$142,714.48 BAKER, BARTON S CHAIRPERSON$142,275.66 FITZGERALD, MARGAR PROFESSOR$142,054.14 WINSOR, WILLIAM J ASSOCIATE DEAN$141,705.00 FRYSON, DAVID M DEPUTY GENERAL COUN$140,702.99 CHESTER, ANN L ASSISTANT VICE PRESI$140,223.76 FRIEDBERG, JAMES J PROFESSOR$140,157.29 MARSHALL, WILLIAM R PROFESSOR$140,125.57 BUCKLEW, NEIL S PROFESSOR$140,000.00 SCHULTZ, JOHN BERNA PROFESSOR$140,000.00 MCFARLAND, RICHARD ASSOCIATE PROFESSOR$139,394.17 CLECKLEY, FRANKLIN PROFESSOR$138,649.25 RAZMUS, THOMAS F PROFESSOR$138,601.75 FELIACHI, ALI PROFESSOR$138,140.00 CUMMING, JONATHAN ASSOCIATE PROVOST$137,899.31 QUIGLEY, WILLIAM R DIRECTOR$137,729.91 BARBERO, EVER J PROFESSOR$136,675.00 ELLINGTON, MICHAEL A ASSOCIATE VICE PRESI$136,321.85 DUCATMAN, ALAN M INTERIM DEAN$135,943.84 BALVERS, RONALD J PROFESSOR$135,472.48 SCOTT, VIRGINIA G PROFESSOR$135,449.20 SALM, ADRIENNE K PROFESSOR$135,271.57 SMITH, D K ASSOCIATE DEAN$135,256.82 DAVALOS, JULIO F PROFESSOR$134,998.17 FULLER, JACK A PROFESSORPage 19 of 41

AGENCY SALARY NAME TITLE$134,998.06 AMINIAN, KHASHAYAR PROFESSOR$134,727.55 DUCATMAN, BARBARA CHAIRPERSON$134,652.27 BAKOS, LESTER H PROFESSOR$134,375.00 CHAVES, EROS SANTO INTERIM CHAIR$134,302.50 PATTEN, JOSEPH A INTERIM ASSISTANT VI$134,160.00 TACKER, DANYEL HER ASSISTANT PROFESSOR$132,842.03 HANSBARGER, LUTHER ASSOCIATE VICE PRESI$132,656.67 HARNER, E JAMES CHAIRPERSON$132,194.09 ROTH, LAURA L ASSISTANT VP INFORMA$132,187.50 HALABE, ANJALI B ASSISTANT VICE PRESI$132,060.00 ZULLIG, KEITH J ASSOCIATE PROFESSOR$131,960.16 MCLAUGHLIN, JAMES A PROFESSOR$131,333.55 HOUSNER, LYNN D ASSOCIATE DEAN$131,257.36 COUGHLIN, JOHN T EXECUTIVE DIRECTOR$131,026.00 VANDYKE, KNOX PROFESSOR$130,746.72 RAZMIANFAR, NASSER DIRECTOR$130,621.63 HALLIBURTON, LARRY PROFESSOR$130,556.14 BAGBY, MICHAEL D INTERIM CHAIR$130,283.02 BRANDT, MARY ROBER ASSOCIATE DIRECTOR$130,159.93 HAWLEY, CLIFFORD B CHAIRPERSON$130,000.00 VAN NOSTRAND, JAME ASSOCIATE PROFESSOR$130,000.00 MUNYON, TIMOTHY PA ASSISTANT PROFESSOR$130,000.00 MARTIN, ERIK J ASSISTANT COACH$130,000.00 TOMLINSON, EDWARD ASSOCIATE PROFESSOR$130,000.00 FISHER, JENNIFER L EXECUTIVE OFFICER PO$129,828.33 ZONDLO, JOHN W PROFESSOR$129,770.97 ELKINS, JAMES R PROFESSOR$129,750.74 LATIMER, SHARON MEL ASSOCIATE PROFESSOR$129,580.00 QUIGLEY, BRIAN P PHYSICIAN$129,274.97 SCHAUPP, DIETRICH L PROFESSOR$129,220.87 MORGAN, SUSAN K CLINICAL ASSOCIATE P$129,130.28 TURTON, RICHARD PROFESSOR$129,130.15 MAYS, MICHAEL E PROFESSOR$129,120.00 CONGLETON, ROGER D PROFESSOR$129,000.26 MORRIS, TRACY L CHAIRPERSON$129,000.00 IZZO, NICOLE C HEAD COACH$128,948.37 WATTS, ROYCE J ASSOCIATE DEAN$128,685.17 SMITH, MARY JANE ASSOCIATE DEANPage 20 of 41

AGENCY SALARY NAME TITLE$128,457.46 ERNEST, JOHN RICHAR CHAIRPERSON$128,403.15 PETTY, TRICIA LONG ASSOCIATE VICE PRESI$128,357.99 LANDRETH, KENNETH S PROFESSOR$128,319.00 GARBUTT, KEITH DEAN$128,018.20 ZIEMKIEWICZ, PAUL F DIRECTOR$128,013.69 MARTIN, ALAN B ASSISTANT VICE PRESI$127,801.98 GHALICHEBAF, MOHSS PROFESSOR$127,489.51 RILEY, CAMILLE M ASSOCIATE PROFESSOR$126,973.27 WALLS, RICHARD T PROFESSOR$126,900.00 HAZEN, KATHLEEN COL ASSISTANT VICE PRESI$126,772.25 ORLIKOFF, ROBERT F CHAIRPERSON$126,252.00 STEWART, DAVID C ASSOCIATE VP INTERNA$125,791.74 LEVELLE, ASUNTINA S ASSOCIATE DEAN$125,444.00 FRICK, MATHIS P CHAIRPERSON$125,400.00 LASTINGER, MICHAEL D ASSOCIATE PROVOST$125,257.11 REECE, WILLIAM S PROFESSOR$125,049.96 SECCURRO, SHEILA JO EXECUTIVE DIRECTOR$125,000.00 BONANNO, STEVEN C INTERIM DIRECTOR$125,000.00 SARKEES, MATTHEW E ASSISTANT PROFESSOR$124,835.00 KONAT, GREGORY W PROFESSOR$124,815.00 SMITH, DAVID J PROFESSOR$124,629.94 PEARSON, TIMOTHY A ASSOCIATE PROFESSOR$124,362.79 DOUGLAS, STEPHEN L DIRECTOR$124,300.00 KERR, BEVERLY D EMPLOYEE RELATIONS C$124,000.00 TSE, WILLIAM ASSOCIATE PROFESSOR$123,981.25 PARISER, DAVID B PROFESSOR$123,884.82 NUTTER, ROY S JR PROFESSOR$123,784.02 INSKEEP, EMMETT K PROFESSOR$123,750.00 LEE, STEPHEN E EXECUTIVE DIRECTOR$123,714.61 RIEMENSCHNEIDER, SH PROFESSOR$123,712.81 CUMMINGS, ANDRE DO PROFESSOR$123,513.43 KLEIST, VIRGINIA FRAN ASSOCIATE PROFESSOR$123,314.99 HARRIS, TREVOR M PROFESSOR$123,135.00 LEBLANC, MARLON C HEAD COACH$123,007.19 SHULMAN, ELLIOT R INTERIM DIRECTOR$122,981.95 CUKIC, BOJAN PROFESSOR$122,969.74 PETRONIS, JOHN J PROFESSOR$122,850.00 LOFSTEAD, REBECCA B ASSISTANT VICE PRESIPage 21 of 41

AGENCY SALARY NAME TITLE$122,730.41 SMITH, JAMES E PROFESSOR$122,553.59 LOWE, MYRA N UNIVERSITY LIBRARIAN$122,535.00 MAWHINNEY, MICHAEL PROFESSOR$122,508.13 GUDUR, JAGANMOHAN DIRECTOR$121,838.78 KUHLMAN, JOHN M PROFESSOR$121,700.00 GANESAN, SRINIVASAN ASSISTANT PROFESSOR$121,645.48 ROBERTS, ROBERT E DIRECTOR$121,159.53 FLEMING, ARRON S ASSISTANT PROFESSOR$121,057.94 FISHER, JOHN W II PROFESSOR$120,695.12 FARRIS, G COREY DIRECTOR OF HOUSING$120,625.86 LORENZETTI, ROSEMA PROFESSOR SOM$120,555.00 HAM, RICHARD J PROFESSOR$120,554.93 THOMAS, GARTH EUGE ASSOCIATE CAMPUS PRO$120,522.09 DEAN, JAMES M DIRECTOR$120,464.69 MECKSTROTH, RICHAR PROFESSOR$120,131.13 GULLION, TERRY WILLI CHAIRPERSON$120,100.00 ROBINSON, STEPHEN E UNIVERSITY REGISTRAR$119,662.38 SPEAKER, PAUL J ASSOCIATE PROFESSOR$119,600.00 XIA, JUN ASSISTANT PROFESSOR$119,600.00 LESLIE PELECKY, DIAN PROFESSOR$119,597.00 STAUBER, WILLIAM T PROFESSOR$119,482.71 MCCOMBIE, RANDY P CHAIRPERSON$119,480.00 PATERNOSTRO, MARK TEACHING ASSOCIATE P$119,480.00 KELLY, KIMBERLY MICH ASSOCIATE PROFESSOR$119,465.69 SHELTON, ELISABETH ASSOCIATE DEAN$119,322.23 NAPOLITANO, MARCELL PROFESSOR$119,296.32 ELSWICK, BETSY MERE CLINICAL ASSOCIATE P$119,291.26 FAMOURI, PARVIZ PROFESSOR$119,049.13 BANVARD-FOX, CHRISTI PHYSICIAN$119,015.19 ZANIEWSKI, JOHN PAUL PROFESSOR$119,003.84 CROSNO, JODY L ASSISTANT PROFESSOR$118,897.74 SNIVELY, DAVID W ASSOCIATE DIRECTOR$118,715.49 KARRAKER, KATHERIN ASSOCIATE DEAN$118,560.00 NEWTON, MICHAEL D ASSISTANT PROFESSOR$118,547.60 RIEDEL, HEIMO PROFESSOR$118,352.01 YOUNG, ANDREW T ASSOCIATE PROFESSOR$118,101.36 LEDERMAN, DAVID PROFESSOR$118,005.86 LATTAL, KENNON A CENTENNIAL PROFESSOPage 22 of 41

AGENCY SALARY NAME TITLE$117,763.00 ELLIOTT, THOMAS A PROFESSOR$117,704.08 SURENDRA, NANDA C ASSOCIATE PROFESSOR$117,523.10 HOUGHTON, JEFFERY ASSOCIATE PROFESSOR$117,451.30 SHAFFRON, PETE JR PROFESSOR$117,152.59 GERMAIN, CHERYL A ASSISTANT PROFESSOR$117,113.47 HAMMOND, GEORGE W ASSOCIATE DIRECTOR$117,040.00 YURA, CATHERINE A ASSISTANT VICE PRESI$116,873.37 BOWMAN, GREGORY W ASSOCIATE PROFESSOR$116,719.75 MORRIS, GARY J PROFESSOR$116,517.20 CUI, PENG ASSISTANT PROFESSOR$116,500.00 SUNDARAM, UMAPATH DEPARTMENT SECTION C$116,169.10 NOORE, AFZEL PROFESSOR$115,971.75 ATKINSON (LOA) PROFESSOR$115,914.52 MAHONEY, THOMAS CH DIRECTOR$115,896.86 WALSH, MICHAEL FRAN ASSISTANT PROFESSOR$115,647.26 LEWIS, LEONARD H DIRECTOR$115,626.85 JARIDI, MAJID PROFESSOR$115,563.81 DICLERICO, R E PROFESSOR$115,395.35 TRUMBULL, WILLIAM N ASSOCIATE PROFESSOR$115,378.48 EDELSTEIN, BARRY A PROFESSOR$115,100.13 HUBER, JASON DELWY ASSOCIATE PROFESSOR$115,052.66 RUSCELLO, DENNIS M PROFESSOR$115,006.69 ALI, FRANK NICHOLAS ASSISTANT DIRECTOR N$114,938.17 GOPALAKRISHNAN, BH PROFESSOR$114,912.32 PENG, SYD S PROFESSOR$114,703.70 CELIK, ISMAIL PROFESSOR$114,590.78 VALENTI, MATTHEW CH PROFESSOR$114,531.84 LARKIN, KEVIN T PROFESSOR$114,515.00 DYE, BRYAN D INTERIM CHAIR$114,509.77 PLEIN, L CHRISTOPHER CHAIRPERSON$114,379.08 PERROTTA, PETER L PROFESSOR SOM$114,323.27 DAILEY, ROBERT A PROFESSOR$114,234.42 ROBERTS, CAPRICE LIZ PROFESSOR$114,132.07 COWAN, BARTON ZALM VISITING PROFESSOR$114,132.07 BLUMENTHAL, MICHAEL VISITING PROFESSOR$113,905.00 WEED, SCOTT A ASSOCIATE PROFESSOR$113,775.95 MANCINI, C G ASSOCIATE DEAN$113,520.12 CREESE, ROBERT C PROFESSORPage 23 of 41

AGENCY SALARY NAME TITLE$113,300.00 TERPENING, CHRISTOP ASSOCIATE PROFESSOR$113,258.82 SHOUKRY, SAMIR NABI PROFESSOR$113,072.45 SKOUSEN, JEFFREY G PROFESSOR$113,037.40 DADYBURJOR, DADY B PROFESSOR$112,960.97 DAWLEY, DAVID DANIE ASSOCIATE PROFESSOR$112,722.48 SLAIN, DOUGLAS C ASSOCIATE PROFESSOR$112,681.59 SMALL, STEPHEN A UNIT COORDINATOR$112,656.20 NURKIEWICZ, TIMOTHY ASSOCIATE PROFESSOR$112,528.18 HIGA, GERALD M ASSOCIATE PROFESSOR$112,369.25 KUGLER, EDWIN L PROFESSOR$112,201.65 JOSEPH, MICHAEL P HEAD COACH$112,199.12 MEANS, KENNETH H PROFESSOR$112,040.14 ROSS, ARUN A ASSOCIATE PROFESSOR$111,919.00 COBEN, JEFFREY HY DIRECTOR$111,820.86 ZHANG, CUN-QUAN PROFESSOR$111,706.87 MOHAGHEGH, SHAHAB PROFESSOR$111,695.32 HARPER-DORTON, KAR PROFESSOR$111,619.10 MATLICK, DARIN K CLINICAL ASSOCIATE P$111,511.80 BERRY, ANN BAILEY ASSOCIATE DIRECTOR$111,347.00 MARTIN, CHRIS A ASSOCIATE PROFESSOR$111,324.64 FITCH, CINDY E EXTENSION PROFESSOR$111,303.80 HAGAN, JOE D PROFESSOR$111,303.16 LASS, NORMAN J PROFESSOR$111,288.00 HOLLANDER, JOHN MIC ASSOCIATE PROFESSOR$111,162.42 PIETROWSKI, CARA R DIRECTOR$111,129.95 REED, HAROLD HANWA PROFESSOR SOD$111,037.50 SMITH, BARON V DIRECTOR$110,955.81 MCGRAW, JAMES B PROFESSOR$110,868.04 NARDI, ANNE H PROFESSOR$110,651.22 MOORE, LUANN MARIE DIRECTOR$110,411.46 SRIVASTAVA, ABHISHE ASSOCIATE PROFESSOR$110,397.00 SHEIL, JAMES M ASSOCIATE PROFESSOR$110,334.00 HARDY, STEVEN LEE TEACHING ASSOCIATE P$110,206.53 KENNEL, ELLIOT B PROGRAM COORDINATO$110,158.15 LIVELY, LISA ANN DIRECTOR$110,065.80 WIETHOLTER, JON P CLINICAL ASSISTANT P$110,000.00 HURST, MICHAEL K ASSOCIATE PROFESSOR$110,000.00 LOEFFELBEIN, JOHN ER DIRECTORPage 24 of 41

AGENCY SALARY NAME TITLE$109,981.00 MEADOR, MICHAEL JAC ASSISTANT PROFESSOR$109,830.26 STOLARIK, JESSICA JU ASSISTANT DEAN$109,801.50 WILLIAMS, TIMOTHY P DIRECTOR$109,797.77 KOSSLOW, DAVID ROB DIRECTOR$109,744.36 ZASLAU, STANLEY PROFESSOR SOM$109,618.94 PECK, ALISON ELIZABE ASSOCIATE PROFESSOR$109,618.94 AMERSON, JENA TONIC ASSOCIATE PROFESSOR$109,500.00 BRYNER, RANDALL W ASSOCIATE PROFESSOR$109,346.22 BADZEK, LAURIE A PROFESSOR$109,262.02 STUDLAR, DONLEY T PROFESSOR$109,203.12 JONES, JERYL CHRISTL PROFESSOR$109,172.98 SAAB, JOY FAINI CHAIRPERSON$109,157.05 ELLIS, ATIBA RONDELL ASSOCIATE PROFESSOR$109,081.58 BISSONNETTE, GARY K PROFESSOR$109,080.00 WALKER, ELIZABETH R TEACHING ASSOCIATE P$109,007.48 CONFER, JENNIFER ELI CLINICAL ASSISTANT P$108,921.33 MCCRONE, SUSAN HILL CHAIRPERSON$108,795.38 OLSON, JOAN K ASSOCIATE PROFESSOR$108,530.62 WOLOSHUK, JEAN M EXTENSION SPECIALIST$108,387.22 RHEE, WILLIAM ASSOCIATE PROFESSOR$108,360.00 INNES, KAREN E ASSOCIATE PROFESSOR$108,342.28 BARTH, KARL EDWARD ASSOCIATE PROFESSOR$108,119.30 IRWIN, CAULTON L PROGRAM COORDINATO$108,078.30 LACOMBE, DONALD J ASSOCIATE PROFESSOR$108,052.24 SIRIWARDANE, HEMA J PROFESSOR$108,000.00 BRAGG, ROBERT STAN DIRECTOR$108,000.00 BAILEY, BARBARA COP ASSISTANT VICE PRESI$107,436.67 COOK, STEPHEN LEE EXTENSION SPECIALIST$107,399.88 HYLTON, DONNA KAY DIRECTOR$107,395.53 THOMAS, RICHARD B CHAIRPERSON$107,376.80 JAIN, ABNASH C PROFESSOR$107,336.17 KLINKHACHORN, POWS PROFESSOR$107,194.86 DELLA-GIUSTINA, DANI PROFESSOR$107,120.00 SHIEMKE, ANDREW K ASSOCIATE PROFESSOR$107,120.00 AGMON, ARIEL ASSOCIATE PROFESSOR$107,120.00 GRABER, STEPHEN G ASSOCIATE PROFESSOR$107,120.00 LUKOMSKI, SLAWOMIR ASSOCIATE PROFESSOR$107,120.00 AGAZIE, YEHENEW ME ASSOCIATE PROFESSORPage 25 of 41

AGENCY SALARY NAME TITLE$107,120.00 SOKOLOV, MAXIM ASSOCIATE PROFESSOR$107,066.67 HEASLEY, KEITH ANDR PROFESSOR$107,058.39 MACDONALD, WILLIAM PROFESSOR$107,039.99 YU, JING JIE RESEARCH ASSOCIATE P$106,996.96 GARTIN, STACY A PROFESSOR$106,814.92 BASISTHA, ARABINDA ASSOCIATE PROFESSOR$106,622.65 KAO, ELIZABETH PROFESSOR$106,558.56 KAMMER, THOMAS W PROFESSOR$106,302.15 WIDNEY, KAYE C DIRECTOR$106,288.45 HOWES, TERRI LYNN ASSOCIATE ATHLETIC D$106,196.83 HARPER, GEORGE W PROFESSOR$106,165.92 HELM, ALISON L CHAIRPERSON$106,154.75 KORAKAKIS, DIMITRIS ASSOCIATE PROFESSOR$106,081.04 WHETSEL, TARA RAQU CLINICAL ASSISTANT P$106,080.00 BAUGH, GINA MARIE CLINICAL ASSISTANT P$106,080.00 BLOMMEL, MATTHEW L CLINICAL ASSISTANT P$106,000.00 BUSH, STEPHEN HARO ASSOCIATE PROFESSOR$105,868.27 WALLS, MELINDA F DIRECTOR$105,767.34 GOSEVA-POPSTOJANO ASSOCIATE PROFESSOR$105,600.00 EVANS, THOMAS H RESEARCH ASSISTANT P$105,570.00 GRAVES, LORA D ASSISTANT PROFESSOR$105,570.00 MASTALERZ, FRANK J J ASSISTANT PROFESSOR$105,434.39 WALKER, BRENDA K DIRECTOR$105,405.03 CHEN, HUNG-LIANG PROFESSOR$105,292.50 ROSE, JOHN GREGORY DIRECTOR$105,266.23 CARR, TIMOTHY ROBER PROFESSOR$105,260.35 MYERS, KATHY M ASSISTANT DIRECTOR N$105,139.50 ABBOTT, ASHOK B ASSOCIATE PROFESSOR$105,108.19 KASPROWICZ, ALFRED DIRECTOR$105,103.37 BHATTACHARYYA, DEB RESEARCH ASSOCIATE P$105,075.62 ALSTON, ORAN L VISITING ASSISTANT P$105,034.88 RAYBURN, EDWARD BA EXTENSION SPECIALIST$105,000.00 HUNT, VALERIE CRYST ASSISTANT DEAN$105,000.00 CALHOUN, JERROD FR ASSISTANT COACH$104,902.43 MARTIN, CHRISTOPHER ASSOCIATE PROFESSOR$104,809.76 THOMAS, JOHN GILBER PROFESSOR SOM$104,700.89 SCHAEFFER, PETER V PROFESSOR$104,686.21 CADY, THOMAS C PROFESSORPage 26 of 41

AGENCY SALARY NAME TITLE$104,535.60 PINTO, SANTIAGO MIGU ASSOCIATE PROFESSOR$104,528.92 BANTA, LARRY E PROFESSOR$104,222.21 MCNEIL, DANIEL W PROFESSOR$104,213.18 HALABE, UDAYA BHATT PROFESSOR$104,126.00 LIU, JUN ASSOCIATE PROFESSOR$104,075.09 FONES-WOLF, ELIZABE CHAIRPERSON$104,072.94 MORTON, JOSEPH B PROFESSOR$104,000.00 MAYNOR, LENA M CLINICAL ASSISTANT P$104,000.00 KLINE, JONATHAN M CLINICAL ASSISTANT P$104,000.00 TU, SHINE S ASSOCIATE PROFESSOR$103,921.25 BLOBAUM, ROBERT E J PROFESSOR$103,805.82 PERONE, MICHAEL T PROFESSOR$103,651.82 MORRIS, KEITH ASSOCIATE PROFESSOR$103,501.71 GYURE, KYMBERLY A PROFESSOR SOM$103,334.40 JACKSON, HOWARD KE CHAIRPERSON$103,235.69 GLENN, MARGARET KA CHAIRPERSON$103,193.76 KOAY, MARY ELLEN PROFESSOR$103,064.74 MATHERS, PETER HIRA ASSOCIATE PROFESSOR$103,059.30 DEAN, ROBERTA A DIRECTOR$103,000.00 YORTY, ROBIN L EXECUTIVE DIRECTOR &$103,000.00 MCMILLAN, ASHLEE NIC CLINICAL ASSISTANT P$103,000.00 GEIST, AMANDA DAWN CLINICAL ASSISTANT P$102,991.41 MOYER, ROBERT ALAN DIRECTOR$102,958.89 CARPENTER, ROGER D CHAIRPERSON$102,881.61 WHITMORE, R C PROFESSOR$102,850.00 HOLLS, WILLIAM MARTI PROFESSOR SOM$102,809.53 WANG, KUNG K PROFESSOR$102,784.46 SCHMID, NATALIA ANAT ASSOCIATE PROFESSOR$102,765.91 BLAKELY, GERALD L ASSOCIATE PROFESSOR$102,648.00 SMITH, DAVID MATTHE ASSISTANT PROFESSOR$102,619.61 FREMOUW, WILLIAM J PROFESSOR$102,342.87 MUCINO, VICTOR H PROFESSOR$102,061.17 DENTON, JAMES W ASSOCIATE PROFESSOR$102,050.51 STUCHELL, ROBERT N PROFESSOR$102,001.90 DAVARI, ASADOLLAH PROFESSOR$102,000.00 MARTELLO, JOHN L CLINICAL ASSISTANT P$102,000.00 GAROFOLI, GRETCHEN CLINICAL ASSISTANT P$101,920.00 MCCOY, GARY GLEN PHARMACISTPage 27 of 41

AGENCY SALARY NAME TITLE$101,906.19 ARNOLD, SUSAN J ASSOCIATE UNIVERSITY$101,865.94 D'AUDIFFRET, ALEXAND ASSOCIATE PROFESSOR$101,837.25 KIERIG, HUGH EVERET DIRECTOR$101,755.00 COSTAS, MICHELLE MA INSTRUCTOR SOM$101,708.25 WINN, GARY PROFESSOR$101,600.11 KANG, BRUCE S PROFESSOR$101,590.00 BROCK, ROBERT WAYN ASSOCIATE PROFESSOR$101,589.76 MORRIS, JAMES A DIRECTOR$101,539.00 DRIVER, RICHARD P JR CHAIRPERSON$101,539.00 PIEDIMONTE, GIOVANNI CHAIRPERSON$101,500.00 CHIPLINSKI, AMBER NIC CLINICAL ASSISTANT P$101,440.18 DAY, KATHY J ASSOCIATE DIRECTOR$101,299.27 KNOTTS, BRICE A DIRECTOR$101,270.00 LAMBERT, H WAYNE TEACHING ASSOCIATE P$101,204.00 GRIFFITH, ROBERT K ASSOCIATE PROFESSOR$101,136.00 KERSHNER, RUTH E PROFESSOR SOM$101,078.48 EBRON, ALFRED E JR PROGRAM COORDINATO$101,065.21 WARNER, TIMOTHY PROFESSOR$101,060.77 LI, XIN ASSOCIATE PROFESSOR$100,947.00 POTTS, MARILYN SUE DIRECTOR$100,850.00 EL-BAKRI, YOUNES NO PROFESSOR SOM$100,801.50 FRIEND, ROBERT DAVI DIRECTOR$100,787.41 GUFFEY, STEVEN E PROFESSOR$100,783.00 YU, HANGANG ASSOCIATE PROFESSOR$100,779.58 ABEL, REBECCA JANE DEPARTMENT SECTION C$100,713.67 KOEPKE, MARK E PROFESSOR$100,692.31 KOIKE, KAZUNARI PROFESSOR SOM$100,623.45 PETERSEN, JEFFREY L PROFESSOR$100,620.99 SPLETH, JANICE SUE PROFESSOR$100,534.00 REGER-NASH, WILLIAM PROFESSOR$100,464.90 SUNDARAM, MAGESH ASSOCIATE PROFESSOR$100,444.93 MARTIN, MATTHEW M CHAIRPERSON$100,270.26 OLSON, DALE P PROFESSOR$100,078.54 GOODMAN, STEPHEN D CHAIRPERSON$100,050.00 CUFF, CHRISTOPHER F ASSOCIATE PROFESSOR$100,000.00 ROWE, LESTER TYRON ASSISTANT COACH$100,000.00 FAULKNIER, BRETT A ASSISTANT PROFESSOR$100,000.00 BABCOCK, CHARLES K CLINICAL ASSISTANT PPage 28 of 41

AGENCY SALARY NAME TITLE$99,933.75 THOMPSON, JOHN C ASSOCIATE DIRECTOR$99,910.80 CHAPMAN, PAUL EUGE INTERIM ASSOCIATE DE$99,739.64 LEFTWICH, STEVEN D CHAIRPERSON$99,663.62 AHLUWALIA, RASHPAL PROFESSOR$99,660.84 DURHAM, DAVID L DIRECTOR$99,627.03 RAY, INDRAJIT RESEARCH ASSOCIATE P$99,537.45 GUSE, ERAN ALAN ASSISTANT PROFESSOR$99,525.23 KITE, J STEVEN CHAIRPERSON$99,519.93 KLINKHACHORN, PENP TEACHING PROFESSOR$99,500.00 NOWAK, ADAM D ASSISTANT PROFESSOR$99,500.00 YOO, DONG WOO ASSISTANT PROFESSOR$99,500.00 ROSS, AMANDA LYNN ASSISTANT PROFESSOR$99,405.00 FURBEE, GARY G II SENIOR ASSOCIATE GEN$99,389.72 MARTINELLI, DAVID R PROFESSOR$99,346.49 MCFALL, BARBARA SKE INTERIM DIVISION DIR$99,275.00 CUNNINGHAM, KELI M ASSOCIATE ATHLETIC D$99,275.00 SZUL, MICHAEL J ASSOCIATE ATHLETIC D$99,223.00 SLOANE, THOMAS S DIRECTOR$99,220.27 YAO, FENG ASSISTANT PROFESSOR$99,208.34 LUDLOW, BARBARA L PROFESSOR$99,186.13 GRAY, DONALD D PROFESSOR$99,181.54 CARPENTER, LESLIE D CHIEF BUSINESS PLANN$99,050.85 MEZERA, CHAD M PROGRAM COORDINATO$98,976.00 KUHN, AMY LYNNE DIRECTOR$98,880.00 HORNSBY, WILLIAM G ASSOCIATE PROFESSOR$98,870.50 LEYDEN, KEVIN M DIRECTOR$98,858.25 OBENAUF, PATRICIA A PROFESSOR$98,809.79 CARDER, DANNY K (DA PROGRAM COORDINATO$98,570.36 WICCLAIR, MARK R PROFESSOR$98,565.99 MAXON, ROBERT M PROFESSOR$98,287.06 KEYES, GORDON G PROFESSOR$98,225.00 SWISHER, ANNE K ASSOCIATE PROFESSOR$98,004.21 AMMAR, HANY H PROFESSOR$98,000.00 AYLOR, JACK BROWN DIRECTOR$97,996.03 TAYLOR, DAVID H DIRECTOR$97,944.13 REYNOLDS, DARYL S ASSOCIATE PROFESSOR$97,858.77 LAI, HONG-JIAN PROFESSOR$97,814.89 OBERHAUSER, ANN M DIRECTORPage 29 of 41

AGENCY SALARY NAME TITLE$97,759.55 MENZIES, TIMOTHY JA ASSOCIATE PROFESSOR$97,714.81 RAMEZAN, AMIR DIRECTOR$97,674.44 ADJEROH, DONALD AS ASSOCIATE PROFESSOR$97,674.17 HOUSE, SCOTT D PHARMACIST$97,543.12 ARMSTRONG, JAMES P PROFESSOR$97,513.10 TAKACS, AMY LYNN PHARMACIST$97,500.00 KENNEDY, STEPHENIE INTERIM ASSOCIATE DI$97,415.33 BISHOP, SARA A ASSISTANT DIRECTOR N$97,409.42 FONES-WOLF, KENNET PROFESSOR$97,290.00 OLTHAUS, DANIEL ROY DIRECTOR$97,239.89 DINGESS, ONA P PHARMACIST$97,137.26 NIX, ANDREW C RESEARCH ASSISTANT P$97,114.03 PUTTAIAH, GOVINDAPP CHAIRPERSON$97,062.31 FULLER, EDGAR J JR CHAIRPERSON$97,048.41 MARKSTROM, CAROL A PROFESSOR$97,012.03 CAIRNS, DARRAN R ASSOCIATE PROFESSOR$97,000.00 REGIER, MICHAEL DAVI ASSISTANT PROFESSOR$96,998.14 BROWN, STEPHEN W DEAN$96,993.13 MOMEN, JESSIE L BUSINESS PLANNING OF$96,948.34 WILMES, DOUGLAS RO DEAN$96,851.82 CUNNINGHAM, GEOFFR ASSISTANT PROFESSOR$96,836.91 MONTGOMERY, FLORIT EXTENSION SPECIALIST$96,690.17 DORTON, JOSEPH C PROFESSOR$96,687.00 GUO, NANCY LAN ASSOCIATE PROFESSOR$96,614.95 BOOTH-BUTTERFIELD, PROFESSOR$96,592.25 TUNINETTI, ANGEL TOM CHAIRPERSON$96,428.61 SPAVITAL, JACOB S ASSISTANT COACH$96,365.65 SPENCER, THOMAS KEI PROGRAM COORDINATO$96,260.94 SAILER, RITA ROMAN DIRECTOR FEAP$96,238.21 CAO, XIAN-AN ASSISTANT PROFESSOR$96,209.63 KECOJEVIC, VLADISLAV ASSOCIATE PROFESSOR$96,200.00 BROCK, KRISTIE LEE CLINICAL VETERINARIA$96,114.32 ESCHEN, ELAINE MARIE ASSOCIATE PROFESSOR$96,079.28 STARCHER, LAUREN PA PHARMACIST$96,008.21 NISHIOKA, SHUICHIRO ASSISTANT PROFESSOR$96,000.00 BRINDOCK, THOMAS NI ASSISTANT PROFESSOR$95,984.82 THOMPSON, GREGORY ASSOCIATE PROFESSOR$95,914.17 BIGGS, ALAN R PROFESSORPage 30 of 41

AGENCY SALARY NAME TITLE$95,864.71 NATHANIEL, ALVITA K ASSOCIATE PROFESSOR$95,846.53 WAGNER, WAYNE R EXTENSION SPECIALIST$95,781.00 STEVENSON, JAMES M CHAIRPERSON$95,517.69 MACDONALD, NORA M PROFESSOR$95,516.14 CASE, WILLIAM JAMES HEALTH POLICY & RESE$95,388.75 PRINCIPE, JOHN ANTH DIRECTOR$95,289.14 BAKER, AMY MICHELLE DIRECTOR$95,285.63 WATKINS, DAVID H INTERIM DIRECTOR$95,272.85 LIU, XINGBO ASSOCIATE PROFESSOR$95,266.00 JACKSON, RANDALL W DIRECTOR$95,175.00 CIMINO, KEVIN J ASSOCIATE GENERAL CO$95,167.25 WU, NIANQIANG ASSOCIATE PROFESSOR$95,048.10 CHRISTIAN, TONI S DIRECTOR$95,033.68 D'SOUZA, GERARD E PROFESSOR$95,018.33 HORNBROOK, R PROFESSOR$95,000.00 SOOTER, LETHA J ASSISTANT PROFESSOR$95,000.00 ALURI, AJAY KUMAR VISITING ASSISTANT P$94,915.74 PRICE, SANDRA A RISK MANAGER$94,899.77 HANSHAW, ROGER G EXTENSION CLINICAL A$94,883.50 WETMORE, STEPHEN J CHAIRPERSON$94,615.70 HUEBSCH, WADE WILLI ASSOCIATE PROFESSOR$94,487.91 DAVIS, DUANE S ASSOCIATE PROFESSOR$94,458.76 TURNBULL, CRAIG C HEAD COACH$94,371.14 GEBREMEDHIN, TESFA PROFESSOR$94,351.99 SCHAFER, ROSANA ASSOCIATE PROFESSOR$94,346.25 STRAWSER, LINDA C DIRECTOR$94,221.50 CAVE, SABRINA MCDON ASSISTANT VICE PRESI$94,083.11 ELMORE, SANDRA J CHAIRPERSON$94,069.60 ROSE, TERRY L ASSOCIATE PROFESSOR$94,019.12 JONES, DINA LYNN ASSOCIATE PROFESSOR$93,997.27 DAWSON, JEREMY M RESEARCH ASSISTANT P$93,965.88 LI, BINGYUN ASSOCIATE PROFESSOR$93,965.88 PEI, MING ASSOCIATE PROFESSOR$93,825.00 WILES, ROSSI E ASSOCIATE GENERAL CO$93,823.88 CHRISTIE, IAN PROFESSOR$93,799.99 HENSEL, ROBIN ANN M ASSISTANT DEAN$93,798.43 MARTIN, CLIFFORD CAR ASSISTANT DIRECTOR N$93,789.00 FRANCE, CHERYL A ASSISTANT PROFESSORPage 31 of 41

AGENCY SALARY NAME TITLE$93,738.22 ELMES, GREGORY A PROFESSOR$93,570.28 LIN, LIAN SHIN ASSOCIATE PROFESSOR$93,529.08 WIGAL, GRACE J TEACHING PROFESSOR$93,500.00 MASTER, SARA A SPECIAL ASSISTANT TO$93,436.90 BELCHER, STEPHEN G PROFESSIONAL TECHNOL$93,341.84 TREMONT, TIMOTHY J CLINICAL ASSOCIATE P$93,327.87 WILLIAMSON, JOSHUA CHAIRPERSON$93,309.00 LUO, YI ASSOCIATE PROFESSOR$93,297.81 WARASH, BARBARA G PROFESSOR$93,244.17 BEHLING, ROBERT E PROFESSOR$93,207.00 TORRES, ASCENSION M ASSOCIATE PROFESSOR$93,160.44 WHEELER, STEVEN DA ASSOCIATE PROFESSOR$93,110.39 RIFFON, BEVERLY JAN ASSISTANT DIRECTOR N$93,071.26 BLEMINGS, KENNETH P. PROFESSOR$93,056.00 LAKE, MARTHA JANE PROFESSOR$92,943.00 TOLKA, BRYAN ALLEN PROFESSIONAL TECHNOL$92,882.39 TWOREK, CINDY A ASSISTANT PROFESSOR$92,880.58 WILHELM, MICHAEL BR DIRECTOR$92,864.88 HAWKINS, ANDREW H PROFESSOR$92,671.48 SWEET, TIMOTHY R PROFESSOR$92,642.41 ATKINS, CAROLYN P PROFESSOR$92,621.20 MCGILL, DAVID W EXTENSION SPECIALIST$92,577.82 ANNITTO, MEGAN ELIZA DIRECTOR FEAP$92,442.41 CHOUDHRY, MOHAMMA PROFESSOR$92,419.77 DOUGLAS, STRATFORD ASSOCIATE PROFESSOR$92,400.00 RAUSCHER, KIMBERLY ASSISTANT PROFESSOR$92,301.73 BILGESU, HUSEYIN ILKI ASSOCIATE PROFESSOR$92,053.92 MAYER, ANITA GRACE DIRECTOR$91,947.95 LIVELY, MATHEW W PROFESSOR SOM$91,850.00 KEEFOVER, ROBERT W ASSOCIATE PROFESSOR$91,838.13 RAWOOL, VISHAKHA W PROFESSOR$91,800.00 PAN, XIAOYUN ASSISTANT PROFESSOR$91,796.45 CARPINELLI, RICHARD DEAN$91,794.00 BILLINGS, HEATHER J TEACHING ASSOCIATE P$91,687.95 STINESPRING, CHARTE ASSOCIATE PROFESSOR$91,509.00 BUCK, KATHARINE JOY ASSOCIATE PROFESSOR$91,500.00 KELLER, IONA RAE CHIEF GRIEVANCE ADMI$91,486.17 WATSON, JACK C II CHAIRPERSONPage 32 of 41

AGENCY SALARY NAME TITLE$91,471.52 WOLFORD, SUSAN ELIZ ACTING LIBRARY DIREC$91,356.00 FRISBEE, STEPHANIE J ASSISTANT PROFESSOR$91,190.08 GYURKE, PATRICIA WR DIRECTOR$91,080.00 OLFERT, MARK ASSISTANT PROFESSOR$91,062.99 SUDER, KIMBERLY E HUMAN RESOURCES ADM$91,000.00 WILKINSON, LAWRENC EXECUTIVE CREATIVE D$90,780.00 SZKLARZ, GRAZYNA D ASSOCIATE PROFESSOR$90,758.08 WIEGAND, ROBERT L J PROFESSOR$90,660.78 MCKENDALL, ALAN R J ASSOCIATE PROFESSOR$90,651.00 ZHANG, HANTING ASSISTANT PROFESSOR$90,641.77 ETZEL, EDWARD F PROFESSOR$90,579.60 PERHINSCHI, MARIO GE ASSOCIATE PROFESSOR$90,533.20 TEMPLE, HOLLEE SCH TEACHING ASSOCIATE P$90,480.00 WALDEN, JAMES P ASSOCIATE DIRECTOR$90,401.58 BISON-HUCKABY, MART DIRECTOR FEAP$90,351.02 KENNEY, P BRETT PROFESSOR$90,350.84 SIVANERI, NITHI T PROFESSOR$90,340.17 FISHER, BONNIE MCBE DIRECTOR$90,263.38 COOPER, MICHAEL HAR ASSISTANT DIRECTOR N$90,218.42 CUTHBERT, JOHN A UNIVERSITY LIBRARIAN$90,183.45 SUBRAMANI, KRISHNA ASSOCIATE PROFESSOR$90,129.49 MILTENBERGER, JAME PROFESSOR$90,104.42 HENRY, CAROL A DEPARTMENTAL DIVISIO$90,035.78 WILSON, THOMAS H PROFESSOR$90,019.38 PUDERBAUGH, DAVID T CLINICAL PROFESSOR$90,008.70 SHAEIWITZ, JOSEPH A ASSOCIATE PROFESSOR$90,000.00 ROSSWURM, GLENN JO DIRECTOR$90,000.00 MASILAMANI, SHYAMA RESEARCH ASSISTANT P$90,000.00 KETTLER, ANDREW T ASSISTANT COACH$89,912.60 ST LOUIS, KENNETH O PROFESSOR$89,887.50 MUNDELL, SHANNON NI DIRECTOR$89,845.04 WAFLE, TRINA KAROLC ASSOCIATE DIRECTOR$89,843.35 BEALL, JOHN O PROFESSOR$89,824.75 LOVELL, J STEPHEN ASSISTANT PROFESSOR$89,781.20 ANDREWS, ERIC S SPECIAL ASSISTANT TO$89,780.00 ZHU, MOTAO ASSISTANT PROFESSOR$89,754.49 HARMS, JAMES PROFESSOR$89,752.58 MCNERNEY, KATHLEEN PROFESSORPage 33 of 41

AGENCY SALARY NAME TITLE$89,728.23 SHUSTER, LINDA I PROFESSOR$89,688.58 RYE, JAMES A PROFESSOR$89,679.93 ICE, JOYCE ANN DIRECTOR FEAP$89,639.34 SUN, QINGYUN EXTENSION SPECIALIST$89,637.57 STEVENSON, SARAH EL EXTENSION SPECIALIST$89,585.55 GUNEL, ERDOGAN PROFESSOR$89,571.17 KIM, HONG N PROFESSOR$89,494.89 KILWEIN, JOHN C CHAIRPERSON$89,436.76 GURLEY, TAMI JEAN RESEARCH ASSISTANT P$89,432.18 MANCINELLI, CORRIE A ASSOCIATE PROFESSOR$89,282.14 BOURLAI, THIRIMACHO RESEARCH ASSISTANT P$89,173.63 OSBORNE, PHILLIP I EXTENSION SPECIALIST$89,154.02 PENG, FELICIA F ASSOCIATE PROFESSOR$89,046.87 GRAHAM, DAVID W ASSISTANT PROFESSOR$88,920.00 TUCKER, ERIC SHANE ASSISTANT PROFESSOR$88,666.00 VAUGHAN, RICHARD A CHAIRPERSON$88,620.00 HOU, BOB LEI PROFESSOR SOM$88,578.91 GOLDWASSER, JOHN L PROFESSOR$88,568.86 STOCKDALE, THOMAS EXTENSION SPECIALIST$88,559.08 KENT, ROBERT L PROGRAM DIRECTOR$88,542.97 MINCH, MARGARET A CLINICAL ASSISTANT P$88,481.51 WIMMER, MARY J PROFESSOR$88,472.00 DICK, GREGORY M ASSISTANT PROFESSOR$88,446.71 RAFTER, WILLIAM J ASSOCIATE UNIVERSITY$88,415.00 CONNORS, JOHN M ASSOCIATE PROFESSOR$88,415.00 YOKOTA, STANLEY D ASSOCIATE PROFESSOR$88,375.00 LASALA, PAUL ROCCO ASSISTANT PROFESSOR$88,230.00 MULLEN, CARRIE MARI DIRECTOR$88,134.41 RINEHART, STEVEN D PROFESSOR$88,116.84 IRELAND, GERALDINE DIRECTOR$88,006.29 CIESIELSKI, KRZYSZTO PROFESSOR$88,000.00 BURNETT, JAMES WES ASSISTANT PROFESSOR$87,984.00 DORETTO, GIANFRANC ASSISTANT PROFESSOR$87,850.00 CLEMMER, MELANIE JE ASSISTANT PROFESSOR$87,797.80 FRAGALE, MICHAEL W ASSISTANT ATHLETIC D$87,780.36 PYZDROWSKI, LAURA J PROFESSOR$87,745.62 CUSHING, BRIAN J ASSOCIATE PROFESSOR$87,714.39 CLARK, RALPH W CHAIRPERSONPage 34 of 41

AGENCY SALARY NAME TITLE$87,606.00 BERRY, KEVIN B ASSOCIATE DIRECTOR$87,575.34 CROWE, EDWARD R ENGINEERING SCIENTIS$87,566.36 HAMMERSMITH, JACK L PROFESSOR$87,550.00 MCCRORY, JEAN LU ASSISTANT PROFESSOR$87,516.00 GRIFFITH, JAMES P PROFESSOR SOM$87,492.44 HURSH, DANIEL E PROFESSOR$87,476.00 CHERTOK, ILANA RIVKA ASSOCIATE PROFESSOR$87,355.60 HILEMAN, STANLEY MIC ASSOCIATE PROFESSOR$87,281.46 MARN, CYNTHIA A ASSOCIATE DIRECTOR$87,240.84 POLLARD, CECIL R RESEARCH ASSISTANT P$87,201.92 CHMIEL, WALTER F PROFESSIONAL TECHNOL$87,153.48 ANDERSON, BRIAN JAM ASSISTANT PROFESSOR$87,133.85 WORSHAM, JEFFREY S PROFESSOR$87,098.44 FULLER, MARJORIE MIC DIRECTOR$87,034.58 MORAN, THOMAS J PROGRAM COORDINATO$86,981.34 ADAMS, NANCY L CLINICAL ASSISTANT P$86,965.29 CHMIEL, SENTA FOWLE PROFESSIONAL TECHNOL$86,891.92 FINKLEA, HARRY O PROFESSOR$86,849.45 RAIMONDO, LOIS ANN VISITING ASSISTANT P$86,815.09 GUO, GUODONG ASSISTANT PROFESSOR$86,790.38 DUWALL, JOHN E DIRECTOR$86,781.50 KANDZARI, STANLEY J PROFESSOR$86,729.63 WILKINSON, CARROLL UNIVERSITY LIBRARIAN$86,700.00 STOUT, PAULA JO ASSOCIATE PROFESSOR$86,688.00 GURKA, KELLY KATHLE ASSISTANT PROFESSOR$86,662.73 KERESZTURY, JAMES A ASSISTANT DIRECTOR N$86,520.00 BATSON, DANIEL C ASSOCIATE DIRECTOR$86,438.15 STEWART, MARK WILLI ASSOCIATE DIRECTOR$86,436.00 MARTIN, KAREN HODG RESEARCH ASSISTANT P$86,400.00 BYUN, GYUNGSU ASSISTANT PROFESSOR$86,011.54 WAYNE, WILLIAM S ASSISTANT PROFESSOR$86,009.19 UTZMAN, RALPH RUSS ASSOCIATE PROFESSOR$85,918.84 ELLIOTT, ELOISE MCCL VISITING ASSOCIATE P$85,800.00 CHENG, HUNG-MING ASSISTANT PROFESSOR$85,784.65 DOUGHERTY, MICHAEL EXTENSION SPECIALIST$85,692.04 SIEGRIST, JOANN SPEN PROFESSOR$85,675.94 PANACCIONE, DANIEL PROFESSOR$85,675.52 VESTAL, APRIL L ASSOCIATE DIRECTORPage 35 of 41

AGENCY SALARY NAME TITLE$85,660.24 MIZES, JAMES S PROFESSOR$85,607.44 HAAS, MARY E PROFESSOR$85,605.30 LI, DENING PROFESSOR$85,545.01 YOHN, D ALEX PROFESSIONAL TECHNOL$85,489.50 PUGACHEVA, ELENA NI ASSISTANT PROFESSOR$85,460.80 NESTOR, PATRICK I EXTENSION SPECIALIST$85,435.55 RICHMOND, BRYAN K ASSOCIATE PROFESSOR$85,391.90 GUTMANN, LUDWIG PROFESSOR$85,316.40 SIMIEN, DANEESH OLIVI ASSISTANT PROFESSOR$85,298.25 YANG, RAY Y PROFESSOR$85,297.59 CAUDILL, ANGELA M DIRECTOR$85,255.00 EMERY, SANFORD E CHAIRPERSON$85,166.99 MORITZ III, JOSEPH S ASSOCIATE PROFESSOR$85,100.00 EALY, JAMIE HOWARD DIRECTOR$85,060.46 WEIGAND, JOHN F PROFESSOR$85,033.60 CRICHLOW, ROBERT S CHAIRPERSON$85,010.16 WILSON, MATTHEW E CHAIRPERSON$85,000.00 BEY, ERIK ARNOLD ASSISTANT PROFESSOR$85,000.00 YAKOVENKO, SERGIY ASSISTANT PROFESSOR$85,000.00 PISTILLI, EMIDIO EDWA ASSISTANT PROFESSOR$84,980.53 COSBY, RENA L HUMAN RESOURCES ADM$84,975.16 REASOR, MARK J PROFESSOR$84,963.75 FORMAN, ARLIE CLAY ASSOCIATE DIRECTOR$84,956.17 BOWMAN, MARY ELIZA PROGRAM COORDINATO$84,889.54 BROOKS, JOHN ROGER PROFESSOR$84,880.70 MUKDADI, OSAMA ASSISTANT PROFESSOR$84,848.64 JERABEK, MARK A ASSOCIATE PROFESSOR$84,847.76 FLEISHER, RICHARD L EXTENSION SPECIALIST$84,765.51 SMITH, MARILYN ELIZA CLINICAL ASSOCIATE P$84,740.00 DINU, ZOICA C ASSISTANT PROFESSOR$84,723.98 MARSTILLER, FRED S PROFESSIONAL TECHNOL$84,668.19 SABOLSKY, EDWARD M ASSISTANT PROFESSOR$84,645.38 RESSETAR, HOLLY GAI TEACHING ASSOCIATE P$84,625.10 FAULKES, EVE F PROFESSOR$84,614.10 JALSO, ALEXANDER C ASSISTANT DIRECTOR N$84,600.00 POURMOHAMMADI FAL ASSISTANT PROFESSOR$84,588.70 KLINKE, DAVID J ASSISTANT PROFESSOR$84,567.89 KLANDORF, HILLAR PROFESSORPage 36 of 41

AGENCY SALARY NAME TITLE$84,518.14 KERNS, DAVID B ATHLETICS TRAINER$84,460.00 CHANTLER, PAUL DAVI ASSISTANT PROFESSOR$84,442.50 MOREAU, ROBERT M PROFESSIONAL TECHNOL$84,407.45 WEIMER, PATRICIA A ASSOCIATE DIRECTOR$84,361.41 YANG, FENG ASSISTANT PROFESSOR$84,357.18 JABBOUR, ALBERT KEN MEDICAL MIDLEVEL PRA$84,344.00 WEIDHAAS, JENNIFER L ASSISTANT PROFESSOR$84,281.77 WILLIAMS, JENNIFER O EXTENSION ASSOCIATE$84,240.00 NEBEL, TERRY A PROFESSIONAL TECHNOL$84,183.90 SARWARI, ARIF R ASSOCIATE PROFESSOR$84,084.00 RAMAMURTHY, VISVAN ASSISTANT PROFESSOR$84,043.08 CHENG, YUEMING ASSISTANT PROFESSOR$84,026.89 VIJAY, P V RESEARCH ASSISTANT P$84,020.83 MASSEY, ROBERT V JR. EXTENSION SPECIALIST$84,000.00 BASU, SOUMIT K ASSISTANT PROFESSOR$84,000.00 FALCON, JUSTIN THOM INSTRUCTOR SOM$83,995.29 LEVELLE, ROBERT J II ASSOCIATE DIRECTOR$83,921.20 WONDERLIN, WILLIAM F ASSOCIATE PROFESSOR$83,873.18 STACK, SAMUEL F JR PROFESSOR$83,863.97 LEWIS, JAMES W ASSISTANT PROFESSOR$83,852.60 QUARANTA, JOHN D ASSISTANT PROFESSOR$83,800.68 ERICKSON, MIA LANE ASSOCIATE PROFESSOR$83,800.00 GRITSENKO, VALERIYA ASSISTANT PROFESSOR$83,729.33 SIONS, JACQUELINE A MANAGER OPERATING R$83,712.82 LI, HAILIN ASSISTANT PROFESSOR$83,691.00 WYSOLMERSKI, ZOE G RESEARCH ASSISTANT P$83,672.19 RUSSELL, FLOYD K PROGRAM COORDINATO$83,649.00 STOILOV, PETER G ASSISTANT PROFESSOR$83,638.01 MARTINELLI, DIANA L ASSOCIATE PROFESSOR$83,624.15 SEXSTONE, ALAN J PROFESSOR$83,600.00 MOSBY, KIMBERLY A SENIOR ASSOCIATE DEA$83,565.53 AL-NASRA, MOAYYAD INTERIM CHAIR$83,400.00 WEBBER, JAMES PROFESSIONAL TECHNOL$83,400.00 BOLT, JOHN A DIRECTOR$83,394.53 PUGH, PENNY L UNIVERSITY LIBRARIAN$83,333.33 TOMLINSON, ELIZABET TEACHING ASSISTANT P$83,325.00 LIVENGOOD, RYAN H ASSISTANT PROFESSOR$83,304.81 VANSCOY, FRANCES L ASSOCIATE PROFESSORPage 37 of 41

AGENCY SALARY NAME TITLE$83,219.56 HATTORI, HARUMI PROFESSOR$83,200.00 TENG, BUNYEN RESEARCH ASSISTANT P$83,200.00 YI, JINGHAI RESEARCH ASSISTANT P$83,200.00 DEMARCO, FRANCIS SA TEACHING ASSISTANT P$83,200.00 MARTONE, PETER FRA PROFESSIONAL TECHNOL$83,031.52 SHEA, PATRICK SEAN MANAGEMENT AUDITOR S$82,914.45 JONES, ROBIN R DIRECTOR FEAP$82,908.97 KULATHUMANI, VINODK ASSISTANT PROFESSOR$82,889.13 BOWEN, ELAINE PATRI EXTENSION SPECIALIST$82,839.20 RENTON, J J PROFESSOR$82,771.72 ANDERSON, JAMES T PROFESSOR$82,741.42 BUCKLAND, MARY J ASSOCIATE DIRECTOR$82,726.50 WAYDA, VALERIE K CHAIRPERSON$82,687.76 CHETLIN, ROBERT D ASSOCIATE PROFESSOR$82,594.00 BRICK, JAMES E CHAIRPERSON$82,574.67 DIAMOND, HARVEY R PROFESSOR$82,560.00 LUO, JUHUA ASSISTANT PROFESSOR$82,560.00 COFFINDAFFER, CARIE INSTRUCTOR SOM$82,527.77 WATERS, ALAN R DIRECTOR$82,500.00 PARGMAN, SABINE ASSISTANT PROFESSOR$82,500.00 SMITH, JIMMIE K ASSISTANT PROFESSOR$82,474.78 MISHRA, BRIJES ASSISTANT PROFESSOR$82,427.16 MCCONNELL, THOMAS PROGRAM LEADER$82,400.00 NAYEEM, MOHAMMED ASSISTANT PROFESSOR$82,353.55 ODOM, JAMES V PROFESSOR$82,304.87 LIU, YUXIN ASSISTANT PROFESSOR$82,271.81 THEEKE, LAURIE A ASSISTANT PROFESSOR$82,234.08 PATTON, DONNA EXTENSION SPECIALIST$82,232.82 JACKSON, C RUSSELL CLINICAL ASSOCIATE P$82,213.66 SOLANKI, JIGNESH MAH RESEARCH ASSISTANT P$82,073.63 CICCHINO, ROBERT ED ASSISTANT PROFESSOR$82,042.98 SOLANKI, SARIKA KHUS ASSISTANT PROFESSOR$82,034.00 ABRAHAM, RACHEL TH ASSISTANT PROFESSOR$82,000.62 MCLAUGHLIN, MAURA A ASSOCIATE PROFESSOR$82,000.00 TITOLO, MATTHEW VISITING ASSOCIATE P$82,000.00 EBEL, JAMES ARTHUR VISITING ASSISTANT P$82,000.00 WEISE, SUZANNE VISITING ASSOCIATE P$82,000.00 LEE, PATRICIA HUREST VISITING ASSOCIATE PPage 38 of 41

AGENCY SALARY NAME TITLE$81,996.77 LORIMER, DUNCAN RO ASSOCIATE PROFESSOR$81,989.60 SONG, XUEYAN ASSISTANT PROFESSOR$81,980.19 HOLLAND, JANICE AND ASSOCIATE DIRECTOR$81,964.10 LEWIS, JAMES P ASSOCIATE PROFESSOR$81,960.10 COLLINS, ALAN R PROFESSOR$81,928.51 YOUNG, JOHN A ASSOCIATE PROFESSOR$81,898.91 RYCZAJ, WILLIAM JOSE SPECIAL ASSISTANT TO$81,861.81 LATHROP, ROBERT G VISITING PROFESSOR$81,846.38 NICHOLS, LAWRENCE T PROFESSOR$81,754.04 STEAD, JEFFREY A PROFESSOR SOM$81,736.38 GINGOLD, HARRY PROFESSOR$81,700.00 HULL, ROBERT WARRE ASSOCIATE PROFESSOR$81,656.50 LELUIKA, ERIC E PROFESSIONAL TECHNOL$81,613.00 PARKER, JOHN E DEPARTMENT SECTION C$81,572.01 PARTINGTON, SUSAN N ASSOCIATE PROFESSOR$81,548.82 ABDUL-RAZZAQ, WATHI PROFESSOR$81,523.30 ORNDORFF, CATHERIN DIRECTOR$81,334.98 BENNETT, ARTHUR J SENIOR PROCUREMENT S$81,326.98 SIMON, KENNETH J ASSOCIATE PROFESSOR$81,004.35 SHAMBERGER, THOMA CHIEF BUSINESS OFFIC$81,000.00 YANG, YONG ASSISTANT PROFESSOR$80,995.30 HUNTER, DAWN D TEACHING ASSOCIATE P$80,967.83 CRONIN, ANNE FRANCE ASSOCIATE PROFESSOR$80,939.81 HEAMES, JON TIMOTHY TEACHING INSTRUCTOR$80,936.26 FULLEN, MARK D PROGRAM LEADER$80,928.44 HART, LOUIS PAUL ASSISTANT DIRECTOR N$80,912.17 KEFFERSTAN, CHRISTI PROFESSOR$80,896.59 DIAL, DAVID G ASSISTANT DIRECTOR N$80,866.41 STRIFE, MARY L ASSOCIATE UNIVERSITY$80,829.67 HENDRICKS, DEBORAH CLINICAL ASSOCIATE P$80,800.00 COAD, JAMES ELLIOTT PROFESSOR SOM$80,793.46 DAVID, JOHN P CHAIRPERSON$80,778.46 COFFMAN, ERIC DAVID PROFESSIONAL TECHNOL$80,763.11 NIMBARTE, ASHISH ASSISTANT PROFESSOR$80,722.13 POWELL, KATHERINE K RISK ANALYST ENVIRON$80,689.22 HOBBS, GERALD R ASSOCIATE PROFESSOR$80,684.67 SEANOR, BRAD A RESEARCH ASSISTANT P$80,598.83 GREEN, THOMAS W ASSISTANT DEANPage 39 of 41

AGENCY SALARY NAME TITLEWV HIGHER EDUCATION POLICY COMMISSION$80,516.65 JAFFE, CHARLES M PROFESSOR$80,510.06 ECKELS, PATRICIA JO ASSISTANT DIRECTOR N$80,506.20 ALLEN, DENNIS W PROFESSOR$80,497.21 UNNIKRISHNAN, AVINA ASSISTANT PROFESSOR$80,490.36 PATRICK, THOMAS O TEACHING ASSOCIATE P$80,487.99 GAINOR, SARA JANE DIRECTOR$80,467.33 SELIN, STEVEN W PROFESSOR$80,447.64 ADAMS, CHELLE JEAN DIRECTOR$80,447.00 MCDONALD, DEBORAH EXTENSION ASSOCIATE$80,427.02 SODERBERG, BJORN C PROFESSOR$80,359.55 WAGGY, CAROL A ASSISTANT PROFESSOR$80,350.44 KRECH, DAVID L TEACHING ASSOCIATE P$80,339.88 WOODFORK, KAREN A TEACHING ASSOCIATE P$80,339.77 GUNTHER, MICHAEL R ASSOCIATE PROFESSOR$80,314.20 SOLOMON, CLEMENT E SUSTAINABILITY DIREC$80,272.23 FRAZIER, CANDANCE L ASSOCIATE DIRECTOR$80,216.84 THOMPSON, VIRGINIA PROFESSOR$80,154.12 HAUT, MARC W PROFESSOR$80,132.81 BARNES, EMILY REBEK CLINICAL ASSISTANT P$80,132.00 SEIAMAN, JOSEPH P ASSISTANT DEAN$80,080.00 HOPKINSON, LESLIE CL ASSISTANT PROFESSOR$80,080.00 ZHENG, QIPENG ASSISTANT PROFESSOR$80,046.00 CALHOUN, BYRON C PROFESSOR SOM$80,040.00 HAMMOND, ALEX CHAR DIRECTOR$258,800.00 NOLAND, BRIAN E CHANCELLOR$169,900.00 HILL, PAUL L JR VICE CHANCELLOR/SCI$130,000.00 WALKER, BRUCE R GENERAL COUNSEL$122,400.00 O'HANLON, DANIEL P VICE CHANCELLOR/TECH$122,400.00 ANDERSON, ROBERT E EX VICE CHANCELLOR/A$117,125.00 MAGEE, EDWARD SR DIR OF FINANCE$110,000.00 BROKENBURR, SHENIT VICE CHANCLLOR/HR$105,000.00 WEINGART, BRIAN A SR DIR OF FIN AID$99,900.00 DONOVAN, RICHARD B DIR/FIN AND FAC$99,083.01 CROCKETT, DANIEL DIR/STUD& EDU SERVS$95,680.00 MILLER, DAVID E SR POLICY ADVISOR$95,000.00 GREEN, ADAM S DIR-STU SUC/P20 INST$91,045.92 TAYLOR, JAN R SR RES FELLOW/DP DIRPage 40 of 41

AGENCY SALARY NAME TITLE$90,000.00 BELL, ANGELA D. INT DIR-FINANCL AID$85,000.00 SCHUMAKER, ASHLEY L EX AST-CHANCE&DIR-CO$82,400.00 KING, JAMES REXFORD DIR/DESIGN & PLANNINWV NORTHERN C & T COLLEGE$152,506.44 OLSHINSKY, MARTIN J PRESIDENT$105,834.56 RILEY, VICKI LYNN VP-ACADEMIC AFFRS$99,507.20 KOON, J MICHAEL VP WORKFORCE/ECON D$91,936.00 LIPPIELLO, STEPHEN M VP-ADMIN SERVICES$90,383.00 FIKE, JANET M VP-STUDENT SVCESWVU AT PARKERSBURG$152,913.80 GNAGE, MAMIE MARIE PRESIDENT$105,260.88 TRACY, RHONDA Y SENIOR VICE PRESIDEN$87,237.98 MENSAH, VINCENT K CHIEF FINANCIAL OFFIPage 41 of 41