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STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334
SUPPLEMENTARY INFORMATION BANKS COUNTY BOARD OF EDUCATION
HOMER, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
SUPPLEMENTARY INFORMATION BANKS COUNTY BOARD OF EDUCATION
- TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S COMBINED REPORT ON SUPPLEMENTARY INFORMATION SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL SUMMARY OF SALARIES AND TRAVEL
CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
March 13, 1995
Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Banks County Board ofEducation
INDEPENDENT AUDITOR'S COMBINED REPORT ON SUPPLEMENTARY INFORMATION SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Banks County Board ofEducation, as of and for the year ended June 30, 1994, and have issued our report thereon dated March 13, 1995, under separate cover. That report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. Those financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States and the provisions of the Office of Manag~!llent and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in the auditor's report on the general purpose financial statements, the auditor's opinion on the Board's financial statements was qualified for the Board's failure to record as expenditures certain salaries earned by employees of the Board as of June 30, 1994, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1993, are recorded as expenditures in the fiscal year 1994 financial statements rather than in the prior year as required by generally accepted accounting principles.
94ARL-50
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements ofthe Banks County Board ofEducation taken as a whole. The Summary and Schedule of Salaries and Travel included in this separately issued document is presented for purposes of additional analysis and is not a required part of the general purpose financial statements of the Banks County Board of Education. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, except for the effect on the Summary and Schedule of Salaries and Travel of the matter referred to in the preceding paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole and should be read in conjunction with those statements.
This summary and schedule is intended for the information of the management of the Banks County Board of
Education. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp 94ARL-50
BANKS COUNTY BOARD OF EDUCATION SUMMARY OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
SALARIES
GENERAL FUND Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Community Services Operations Other Operations of Non-Instructional Services
TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS)
ADJUSTMENTS FOR ACCRUALS
JUNE 301 1993
JUNE 301 1994
TOTAL PER SCHEDULE (CASH BASIS)
$
2,793,245.90 $
125,690.39 99,134.92
149,979.02 84,184.04
302,974.84 20,300.04
193,232.58
220,146.68
2,900.04 18,294.75
46577.88
0.00 $
0.00 $ 2,793,245.90
125,690.39 99,134.92
149,979.02 84,184.04
302,974.84 20,300.04
193,232.58
220,146.68
2,900.04 18,294.75
46,577.88
Total General Fund
$
4,056,661.08 $
0.00 $
0.00 $ 4,056,661.08
SPECIAL REVENUE FUND AGENCY FUND
291,605.42 8,242.50
37,570.97
-40,940.74
288,235.65
8,242.50
Total Salaries
$
4,356,509.00 $
37,570.97 $
-40,940.74 $ 4,353,139.23
TRAVEL
GENERAL FUND
Instruction
$
Support Services
Pupil Services
Improvement of Instructional Services
General Administration
School Administration
Business Administration
Maintenance and Operation of Plant
Other Operations of Non-Instructional Services
Total General Fund
$
SPECIAL REVENUE FUND
9,403.39 $
1,042.71 4,422.33
287.20 399.72
32.95 1,308.00
127.26
17,023.56 $
3,972.52
Total Travel
$
20,996.08 $
0.00 $ 0.00 $
0.00 $ 0.00 $
9,403.39
1,042.71 4,422.33
287.20 399.72
32.95 1,308.00
127.26
17,023.56
3,972.52
o.oo s_______o_.oo_ s 20,996.08
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
NAME
ABERCROMBIE.GAY ABERCROMBIE.GAY ADAMS, LYNDEE ADAMS.NANCY ADAMS.NANCY ADAMS.SHEILA C ADAMS.SHEILA C AKIN,CAROLYN AKIN.CAROLYN AKIN,CAROLYN ALLEN.DEBRA R ALLEN, LI NOA AMERSON,BRENDA ANGEL, BONNIE M BANKS,DIANE BANKS.DIANE BANKS.JANET BANKS.WILLIAM GREG BANKS.WILLIAM GREG BAREFOOT,JOSEPH R BAREFOOT,JOSEPH R BAREFOOT,JOSEPH R BARNES,EVELYN BARNES, EVELYN BARRETT.NANCY BARRETT,NANCY BAUGH.BONNIE BEAUCHAMP.SARAH BEAUCHAMP.SARAH BENNETT,GLENDA BENNETT,GLENDA BENNETT,GLENDA BERTRANG,JANOLLA BERTRANG,JANOLLA BERTRANG,JANOLLA BERTRANG,JANOLLA BERTRANG,JOHN BERTRANG,JOHN BERTRANG,JOHN BERTRANG,JOHN BLACK,BARBARA J BLACKBURN,FLONNIE BLACKWELL.MIRIAM BLACKWELL.MIRIAM BLEVINS.CONNIE BLEVINS.CONNIE BLEVINS.CONNIE BODEVIN,DENISE BODEVIN,DENISE BOLING.AMY BOLING, AMY BOND.WILLIAM OSCAR BORDERS.LARUE BOSWELL,TONDRA BRACEWELL.THEO M BRADY.BRUCE BRADY.KATHERINE DIANNE BRADY,KENNETH BRADY.MARSHA BROCK,SARAH JEAN BROOKSHIRE.BETTYE BROOKSHIRE.BETTYE BROOKSHIRE.BETTYE BROOKSHIRE.LAURA K BROOKSHIRE.STANLEY BROWN.ANGELA M
TITLE CATEGORY
INSTRUCTION
$
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PR.OGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
COMMUNITY SERVICES
INSTRUCT ION
INSTRUCTION
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MAINTENANCE & OPER. OF PLANT SERVICES
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
INSTRUCTION
MAINTENANCE & OPER. OF PLANT SERVICES
SALARIES AMOUNT
40.00 40.00 7,049.52 32,982.34 750.00 24,675.58 600.00 22,156.32 $ 22,156.43
24,898.00 8,795.16 6,997.75 839.38
31,089.42 450.00
26,372.52 4,356.42 408.34
26,344.06 50.00
941. 70 2,992.50 3,220.00 16,471.10
7,025.16 36,184.14
750.00 2,712.50
350.00 280.00 35,300.04 450.00 250.00 1,741.70 26,372.52 150.00 190.00 2,433.36 877.63 11,256.96 28,679.44 150.00 568.75 105.00 301. 75 32,149.40 450.00 1,542.00 40.00 9,264.88 2,384.75 5,352.00 29,604.19 12,736.80 2,290.83 6,834.60 6,612.60 4,514.40 427.68 7,236.88 252.00 160.00 28,679.44 10,652.40
TRAVEL EXPENSE
348.42 1,704.62
104.96 259.58
11.00 32.97
54.60
BANKS COUNTY BOARD OF EDUCATION
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994
NAME
BROWN.CYNTHIA BROWN.DEBORAH BROWN,FRANCES BROWN.MARY MAGDALENE BROWN.MICHAEL BROWN,RAY NELSON BUFFINGTON.ANNETTE BUFFINGTON.ANNETTE BURRUSS, SHELIA BURRUSS, SHELIA BURTON.DANA BUSH, RITA HART CAGLE.DIANNE CAGLE.DIANNE CARLAN.JUNE PHYLLIS CARTER,PHYLLIS P CARTER,PHYLLIS P CARTER,PHYLLIS P CASCIANO ,DAVID CASCIANO, DAVID CASH,JERRI CASH,JERRI CASH.KATHRYN CASH.STEPHANIE CASH,STEPHANIE CASH.TAMERA CASH.TAMERA CASH.TAMERA CAUDELL.SANDRA ANN CHAMBERS.ANGELA CHAMBERS,ANGELA CHESSER.CAROLYN DIANE CHESSER.CAROLYN DIANE CLOUGH.REBECCA COCHRAN.EDNA COGHLAN.EDMOND COTTON.MARTHA COTTON.MARTHA CRANE,MARTHA
CRANE.MARTHA CRANE.MARTHA CREASY,SUSAN CREASY.SUSAN CREASY.SUSAN CROCKER,BOYD JR CRUMP.BEVERLY WYNETTE DALTON.NANCY DALl".DN,NANCY DALTON.SHERRY ANN DALTON.SHERRY ANN DALTON.VERA J DALTON.VERA L DAVID, DEBORAH DENTON,BEVERLY J DENTON.CLARENCE THOMAS DENTON,SANDRA DENTON.SANDRA DILLARD.CAROLE DILLARD.CAROLE DILLS.DAVE DILLS.DAVE 0000,GLORIA DODD.LYNDA DOWDY,GAY DUMAS.JAMES DUNCAN.LESA DUNCAN.LESA
TITLE CA TE GORY
SCHOOL ADMINISTRATION
$
INSTRUCT ION
MAINTENANCE & OPER. OF PLANT SERVICES
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
COMMUNITY SERVICES
INSTRUCTION
INSTRUCTION
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
GENERAL ADMINISTRATION
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
COMMUNITY SERVICES
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MAINTENANCE & OPER. OF PLANT SERVICES
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
FEDERAL PROGRAMS
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
STUDENT TRANSPORTATION
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SCHOOL ADMINISTRATION
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SALARIES AMOUNT
9,376.64 120.00
12,423.60 97.75
3,533.88 60.00
4,332.62 20.00
20,224.54 150.00 $
17,474.20 24,048.86 34,779.04
600.00 10,058.40
676.55 332.50
35.00 28,451.10
300.00 896.00 981. 75 8,504.46 20,224.54
25,622.88 600.00 241.64
1,757.39 2,282.50
140.00 2,195.00
681.40 16,390.80 7,025.16
600.00 7,385.20 2,853.20 32,982.34
480.20 758.75 1,019.42
27.63 2,811.60 27,558.42
300.00 520.00
40.00 8,795.16 7,514.26 11,301.86 6,133.68 6,875.16
96.25 35.00 5,361.74 40.00 2,245.00 7,205. 16 7,248.94 9,803.44 7,060.14 245.00 29,304.54 450.00
2
TRAVEL EXPENSE
118. 14 91 .08
174.89
428.75 115.20 75. 18
37.93
BOED
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
NAME
DYE ,BETSY LAND DYE, BETSY LAND ELLIS.NAN K EMBRICK,DONNA P EMBRICK,DONNA P ETERNO,MARY LOIS FREEMAN,KATHY ROBERTS FREEMAN,KATHY ROBERTS GAINES.STEVE GARDINER,JOHNNY GARRISON.JUDY GEORGE.LESLIE JEAN GIBBS.ANN C GIBBS.ANN C GINN.APRIL LYNN GOODMAN.REGINA GOODMAN.REGINA GORDON,MICHAEL GORDON.MICHAEL GORHAM.FRANCES GORHAM,FRANCES GORHAM.FRANCES GOSS.KENNETH GUNN.MYRTLE JEAN GUNN,MYRTLE JEAN GUTHRIE.JILL GUTHRIE.JILL GUTHRIE.JILL HAGAN.KATHERINE ELLEN HAGAN.KATHERINE ELLEN HAGAN,KATHERINE ELLEN HALL.GWENDOLYN HALL.GWENDOLYN HARBER.EMILY HAWKINS, RITA HAWKINS, RITA HAWKS, LINDA HAWKS, LINDA HAYES,ATALIE CHARISE HERBERT.TERESA A HILL.KAREN HILL.KAREN HILL.KAREN HILLIARD.BETH HINSON, LINDA HINSON, LINDA HOOPER.JIMMY HOOPER.JIMMY HOPE,CHELLY RENEE HOWARD.LORI D HOWARD,LORI D HOWARD,LORI D HUDSON.MARVIN HULSEY.JUNE HULS"EY, MARTHA K HULSEY.MARTHA K HUNNICUTT.MALCOLM JAMES.SHANNA JAMES.SHANNA JOHNSON.JOYCE JOHNSON.JOYCE JONES.NELLE JONES.NELLE JONES.SUZANNE JONES.SUZANNE JORDAN.BENJAMIN DAVID JORDAN.JOYCE
TITLE CATEGORY
INSTRUCTION
$
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MISCELLANEOUS PROGRAMS
INSTRUCTION
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
COMMUNITY SERVICES
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MEO SRVS
COMMUNITY SERVICES
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MEO SRVS
FEDERAL PROGRAMS
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
I NS T RUCTION
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MEO SRVS
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SALARIES AMOUNT
26,372.52 600.00 403.75
1,940.00 160.00
4,095.00 122.50
2,221.76 480.00
27,225.68 7,979.26 2,829.75
32,982.34 1,200.00
22,984.24 3,703.94 108.34
28,679.46 5,699.96
26,372.52 300.00
3,070.00 27,033.22
323.75 105.00 2,198.06 40.00 50.00 28,509.68 $ 300.00 166.60 29,446.20 300.00 40.00 32,982.34 300.00 30,329.52 300.00 626.88 7,990.54 875.00 122.50 35.00 16,471.10 29,304.54 300.00 150.00 48,061.40 987.00 5,824.72 40.00 40.00 10.00 11,797.20 23,963.06 600.00 28,679.44 280.00 40.00 28,679.44 600.00 100.00 40.00 21,535.08 150.00 320.00 7,500.04
3
TRAVEL EXPENSE
113.30 86.00
154.80 159. 10
EC
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
NAME
TITLE CATEGORY
JORDAN,KIM DEITLE
SUPP SRVS - IMPROV INSTR & ED MED
$
JORDAN,KIM DEITLE
FEDERAL PROGRAMS
JORDAN,VIRGINIA
SUPP SRVS - IMPROV INSTR & ED MED SRVS
JORDAN.VIRGINIA
FEDERAL PROGRAMS
JORDAN.WILLIAM SWAYNE
STUDENT TRANSPORTATION
KASPER.STEPHEN
INSTRUCTION
KELLEY,GAIL
STUDENT TRANSPORTATION
KENNEDY.SUE
INSTRUCTION
KENNEDY.TAMMY
INSTRUCTION
KENNEDY.TAMMY
SUPP SRVS - IMPROV INSTR & ED MED SRVS
KENNEDY,TAMMY
FEDERAL PROGRAMS
KITCHENS,CYNTHIA JANE
INSTRUCTION
KRAUSE.ROBIN
INSTRUCTION
KRUMNOW,JUDI
INSTRUCTION
KRUMNOW,JUDI
SUPP SRVS - IMPROV INSTR & ED MED SRVS
KRUMNOW,STACY
INSTRUCTION
LACEY,JEAN E
INSTRUCTION
LACEY.JEANE
SUPP SRVS - IMPROV INSTR & ED MED SRVS
LANDERS.RICHARD NEIL
INSTRUCTION
LANDERS.RICHARD NEIL
SUPP SRVS - IMPROV INSTR & ED MED SRVS
LEWALLEN.FELTON
MAINTENANCE & OPER. OF PLANT SERVICES
LORD.CAROLYN J
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
LOYD,MARCIA
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MABRY, MELI SSA
SUPPORT SERVICES - PUPIL SERVICES
MABRY ,MELISSA
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MAGNESS.JERRY
MAINTENANCE & OPER. OF PLANT SERVICES
MARLOW.COY
STUDENT TRANSPORTATION
MARLOW,DEBBIE
COMMUNITY SERVICES
MARLOW,HAROLD D
INSTRUCTION
MARLOW.HAROLD D
STUDENT TRANSPORTATION
MARLOW.HAROLD D
OTHER OPERATIONS OF NONINSTRUCT. SERV.
MARTIN, CA THY J
STUDENT TRANSPORTATION
MARTIN.DONNA RENAE
INSTRUCTION
MARTIN.DONNA RENAE
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MARTIN.MELVA
SCHOOL ADMINISTRATION
MASON.NELSON
STUDENT TRANSPORTATION
MASON.RICHARD D
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MASON,RICHARD D
OTHER OPERATIONS OF NONINSTRUCT. SERV.
MASSEY.DIANE
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
MASSEY.JOYCE J
SUPPORT SERVICES - PUPIL SERVICES
MASSEY.JOYCE J
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MATHENY.SANDRA L
INSTRUCTION
MATHENY.SANDRA L
SUPP SRVS - IMPROV INSTR & EO MED SRVS
MATHENY,SANDRA L
FEDERAL PROGRAMS
MAXWELL.CHARLOTTE
INSTRUCTION
MAXWELL.CHARLOTTE
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAYFIELD.JENNIFER
INSTRUCTION
MAYFIELD.MARY
MAINTENANCE & OPER. OF PLANT SERVICES
MCCLURE.JUDY
INSTRUCTION
MCCOY,DONALD
STUDENT TRANSPORTATION
MCDONALD.CAROLE
STUDENT TRANSPORTATION
MCDONALD.DONNA KAY
INSTRUCTION
MCDONALD.ROGER
SCHOOL ADMINISTRATION
MCDONALD,ROGER
OTHER OPERATIONS OF NONINSTRUCT. SERV.
MCDUFFIE-LANDRUM.LINDA D INSTRUCTION
MCDUFFIE-LANDRUM.LINDA D SUPP SRVS - IMPROV INSTR & ED MED SRVS
MCDUFFIE-LANDRUM.LINDA D OTHER OPERATIONS OF NONINSTRUCT. SERV.
MCDUFFIE.KELLY
INSTRUCTION
MCDUFFIE, KELLY
SCHOOL ADMINISTRATION
MCMULLAN.FRANKIE S
INSTRUCTION
MCMULLAN.FRANKIE S
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MELTON.WENDY
INSTRUCTION
MINISH,DEBORAH N
MAINTENANCE & OPER. OF PLANT SERVICES
MITCHELL, KAY
INSTRUCTION
MITCHELL, SUSAN
INSTRUCTION
MITCHELL, SUSAN
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MOODY, CHRISTINA
INSTRUCTION
SALARIES AMOUNT
150.00 27,558.42
450.00 28,679.44
7,752.94 32,982.34
6,859.75 3,153.64 1,170.00
340.00 40.00
28,451.10 32,176.84 37,269.86
900.00 31 , 128. 42 $
420.00 315.00 2,345.00 120.00 10,322.52
17.00 38,019.86
5,002.75 38,329.67 11,901.60
7,615.16 5,752.00 30,797.22
500.00 7,266.64 6,715.90 20,831.22
750.00 9,803.44 9,760.92 33,632.34
491. 70 11,997.36
7,593.10 662.40
4,077.50 726.25 175.00
1,137.50 376.25 40.00
5,613.30 8,660.30 1,060.00 7,025.16 26,861.70 32,729.90
708.30 1,679.26 4,836.78 2,009.30 24,739.36
31,239.76 750.00 140.00
3,580.45 20,752.60 30,183.60
450.00 25,622.88
4
TRAVEL EXPENSE
14.24 61. 24 1,207.16
557.54
169.74 188.86
38.97
BOED
NAME
MOON.ANNE MOON.CHARITY MOON, CHARITY MOON,TRAVIS MOON.TRAVIS MOON.TRAVIS MORRIS,BOBBY MORRIS,BOBBY MORRIS,BOBBY MULLIS.ASA DUKE MULLIS, ASA DUKE NASH.REGINA NATION,LINDA ANN NEAL.LULA NEAVE,SHELIA PEYTON NEAVE.SHELIA PEYTON NICHOLS.MAVIS NICHOLS.MAVIS NIX,ANN NIX,BRENDIA K NIX,BRENDIA K NIX,BRENDIA K OSBORN,SUSIE OSBORN.SWAYNE PARKER,JENNIFER PARR.DWAYNE PARSON,HEIDI PARSON.HEIDI PARSON, LAMERTINE PAYNE.IRMA PEARSON.TONYA PEARSON,TONYA PEPPERS.KELLY PERKINS.DANA PICKENS, RITA C PICKENS.RITA C POOLE,ANGELA POOLE.DEBBIE ANN POOLE.DEBBIE ANN POOLE.DEBBIE ANN POOLE.DEBBIE ANN POOLE.DEBBIE ANN POOLE.DELOISE POOLE.REBECCA K POOLE.REBECCA K POOLE,REBECCA K POWELL.SANDRA B POWELL,SANDRA B PRUITT, KIM PRUITT ,KIM PURCELL.CONNIE REED.CYNTHIA L REID.MICHAEL REISELT,JANICE L REISELT,JANICE L ROBERTS,DOUG ROBERTS.DOUG ROBERTS,SANDRA ROBERTS.SANDRA ROBERTS, SANDRA ROBINSON.FRANCES P ROBINSON,FRANCES P ROGERS.DONNA KAY ROGERS.DONNA KAY ROGERS, VIDA ROGERS.VIDA RUARK.DONNA P
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
TITLE CATEGORY
INSTRUCTION
$
INSTRUCTION
FEDERAL PROGRAMS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
MAINTENANCE & OPER. OF PLANT SERVICES
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
GENERAL ADMINISTRATION
STUDENT TRANSPORTATION
INSTRUCTION
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCT ION
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
COMMUNITY SERVICES
OTHER OPERATIONS OF NONINSTRUCT. SERV.
FEDERAL PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
FEDERAL PROGRAMS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
5
SALARIES AMOUNT
32,982.34 80.00
240.00
$
47,078.52 175.00
27,844.40 250.00
3,115.04 3,860.62
558.34 35.00
10,703.10 2,587.20 5,160.34 33.34
8,525.34 8,268.84 21,527.10
4,095.78 13,363.20 17,121.60
4,007.90 75.00
27,844.42 300.00
18,696.00 1,460.00 35.00 35.00
29,304.54 44,298.00 31,239.76
150.00 810.00 2,046.76 385.00 2,239.50 228.42
35.00 7,058.80 2,931.25
472.50 105.00 32,982.34 600.00 33,343.28
28,451.10 6,539.55
11 , 167. 59 22,280.24
450.00 775.00 670.00
45.60 6,525.59 3,696.45 8,178.29 10,793.93
45,388.17 39,700.48
408.26 4,944.90
TRAVEL EXPENSE
445.82
2.50 245.58 1,308.00 3,535.01
136. 11 60.90
245.58 31 .50
>ED
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES ANO TRAVEL
YEAR ENDED JUNE 30, 1994
NAME
RUARK.DONNA P RUARK.DONNA P RUCKER.BOBBIE SUE RUCKER.BOBBIE SUE RUCKER.BOBBIE SUE RUSCH.BETH A RUSCH, BETH A RUSCH.BETH A RUTH,JAMES MICHAEL RUTH.JAMES MICHAEL RYLEE,CAROL RYLEE.CAROL ANN RYLEE.GLORIA RYLEE.LYNDA GAYLE RYLEE, SANDRA SAVELLE, TIMOTHY SAXON.LORI SAXON.LORI SAXON.LORI SCOTT.LAURA SCOTT.LAURA SEGARS.CYNTHIA SEGARS.CYNTHIA SEGARS.LISA J SEGARS, LI SA J SEGERS,ADDIE LENE SEWELL.ANNETTE SHERIFF,KATHRYN SHOEMAKER,VIVIAN SHORT,SUSAN H SHORT.SUSAN H SHUBERT.DENISE SHUBERT,DENISE SHUBERT.DENISE SHUBERT.DENISE SHUBERT,NAN SHUBERT.NAN SIMMONS,GLENOA SISK.DOCK SISK.DOCK SLATON.MARY SLATON,MARY SLAUGHTER,VIRGINIA SLAUGHTER.VIRGINIA SLAUGHTER.VIRGINIA SMITH.CONSTANCE W SMITH.CONSTANCE W SMITH,ELEANER NEAL SMITH,ELEANER NEAL SMITH,KATRINA LAURICE SMITH,KATRINA LAURICE SMITH, REBECCA L SMITH,REBECCA L SMITH, REBECCA L SMITH, RHONDA B SMITH.ROBERT CHARLES SMITH.ROBERT CHARLES SMITH.ROBERT CHARLES SMITH,SHERRI CiRROLL SMITH.SHERRI CARROLL SORROW, LESLIE E SORROW.LESLIE E SPARKS, PHYLLIS SPARKS, PHYLLIS SPARKS, PHYLLIS SPIVEY,JOAN SPRAYBERRY.ALEX
TITLE CATEGORY
SUPP SRVS - IMPROV INSTR & ED MED
$
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
INSTRUCTION
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
FEDERAL PROGRAMS
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SUPPORT SERVICES - BUSINESS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SUPERINTENDENT
GENERAL ADMINISTRATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
MAINTENANCE & OPER. OF PLANT SERVICES
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONfNSTRUCT. SERV.
MAINTENANCE & OPER. OF PLANT SERVICES
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
SALARIES AMOUNT
80.00 40.00 673.75 70.00 105.00 16,471.10
$
166.70 24,582.10
3,750.00 7,005.14 6,415.90 26,432.74 23,956.82 8,315.96 39,672.00
245.00 70.00
6,925.14 20,699.10
22,280.24 300.00
16,471.10 1,000.00 7,545.10 8,795.16
29,304.54 17.00
20,300.04 367.50 96.25
1, 150.00 69.07
32,827.52
1,546.60 54,430.04
30,329.52 300.00 700.00 160.00 40.00
1,435.00 455.00
27,558.42 450.00
4,163.60 534.60
24,739.26
1,983.36 11,170.80 29,356.26
750.00 591. 66 472.50 332.50 33,331.36 1,393.34 805.00 673.75
35.00 11,781.90
770.00
6
TRAVEL EXPENSE
48.00
2,901.79 51. 03
30.66 32.95 855.01 90.72 287.20 11 .00
360.05 99.75
BOEO
BANKS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994
NAME
SPRAYBERRY,BETTY SPRAYBERRY.SOPHIA JEAN STANCIL.NANCY STANDRIDGE.KIMBERLY D STANDRIDGE,KIMBERLY D STANDRIDGE.WARREN D STANDRIDGE.WARREN D STANDRIDGE.WARREN D STEPHENS.ROBERT STEWART, NANCY STEWART,NANCY STEWART,NANCY STOVER.SUZANNE STOWE.JERRY STROUD.JODI T STROUD,JODI T TATUM.LINDA DIANE TAYLOR.BOBBIE TAYLOR,CAMMY TAYLOR.CAMMY TAYLOR.REBECCA S TAYLOR.SHEILA TERRELL.TRACIE THACKER.DOUGLAS THACKER.DOUGLAS THACKER.DOUGLAS THOMAS.FLORA ELOISE THOMPSON,KATHY JAN THRONEBERRY.JAMIE THRONEBERRY.JAMIE THRONEBERRY,JAMIE THURMOND.JANICE THURMOND.JANICE TREXLER,ELIZABETH ANN VAUGHN.CONNIE VAUGHN,CONNIE WAARA,DONALD WADE,WALTER WARD.REBECCA WARD.REBECCA WATERS,FRANCES WATERS.FRANCES WELBORN,TAMMY WELBORN,TAMMY WELBORN,TAMMY WELCH.DENISE POOLE WELCH.DENISE POOLE WELCH,DENISE POOLE WELLMAN, ALICE WENDT, JUDITH WENDT, JUDITH WEST.SHERRY LEE WESTMORELAND.JEFF WHEATLEY,SCOTT WHITE, BROOKSY WHITE, BROOKSY WHITE, DEBORAH WHITE, DEBORAH WHITE, JEANNE WHITE, RALPH WHITE, SAM WHITFIELD.BERTHA WHITFIELD.GARY WHITFIELD.PATRICIA WHITLOCK, BOBBY WHITLOCK.BOBBY WHITLOCK.PATRICIA
TITLE CATEGORY
INSTRUCTION
$
STUDENT TRANSPORTATION
INSTRUCTION
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
OTHER OPERATIONS OF NONINSTRUCT. SERV.
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
MAINTENANCE & OPER. OF PLANT SERVICES
SCHOOL ADMINISTRATION
INSTRUCT ION
FEDERAL PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
STUDENT TRANSPORTATION
INSTRUCTION
STUDENT TRANSPORTATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
INSTRUCT ION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
STUDENT TRANSPORTATION
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SCHOOL ADMINISTRATION
MAINTENANCE & OPER. OF PLANT SERVICES
MAINTENANCE & OPER. OF PLANT SERVICES
STUDENT TRANSPORTATION
STUDENT TRANSPORTATION
SCHOOL ADMINISTRATION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
STUDENT TRANSPORTATION
7
SALARIES AMOUNT
28,679.44 1,002.90 6,519.90
16,471.10 166.70
22,280.24 300.00
4,566.64 6,925.20 5,160.36 1,050.00 26,079.40 32,134.63 31,389.42 21,456.30
333.30 7,559.30 9,803.44
20.00 40.00 4,914.85 35,130.24 6,846.60 28,426.26 250.00 2,174.96 $ 442.00 26,432.74 1,872.50 621.25 220.00 20,831.22 300.00 6,905.16 24,858.98 450.00 1,076.24 7,020.20
30,170.38 280.00 140.00 210.00 35.00 35.00
1,767.50 350.00 140.00
5,201.20 37,269.86
300.00 35.00 40.00
26,878.68 29,941.54
150.00 47,847.24
4,403.18 20.00
3,387.45 2,905.00 11,786.70 6,886.03 7,127.59 53,730.88 1,050.00 5,503.78
TRAVEL EXPENSE
127.26
2.50 63.00
1,320.89 2,165.52
229.48
NAME
WILEY, TERRI C WILKINSON.NANCY WILKINSON.NANCY WILLIAMS, JOHN WILLIAMS.ROSEMARY W WILSDN,GREGORY T WILSON,GREGORY T WILSON, LINDA WILSON,WILLIAM SHANE WILTSIE.LEAH WOOD.MARGARET D YOUNG.MILDRED S
BANKS COUNTY BOARD OF EDUCATION
SCHEDULE OF SALARIES AND TRAVEL
8
YEAR ENDED JUNE 30, 1994
TITLE CATEGORY
SALARIES AMOUNT
TRAVEL EXPENSE
INSTRUCTION
$
INSTRUCiION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
INSTRUCTION
INSTRUCTION
OTHER OPERATIONS OF NONINSTRUCT. SERV.
INSTRUCTION
STUDENT TRANSPORTATION
COMMUNITY SERVICES
OTHER SUPPORT SERVICES
MISCELLANEOUS PROGRAMS
7,797.20
29,304.54
600.00 28,679.44 30,329.52 20,224.64
841.64
8. 795. 16 125.00 278.25
2,900.04 4,147.50
TOTALS
$ 4,353,139.23 $ 20,996.08
BOEO