n \.,T/ A800 ~ R) 16 Es 1999-qq ~~Ff I. BERRlEN COUNTY BOARD OF EDUCATION NASHVILLE, GEORGIA SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 254 WASHINGTON STREET l ATLANTA, GEORGIA 30334-8400 BERRIEN COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL RUSSELL W. HINTON STATE AUDITOR (404) 6562174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 April 6, 2000 Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education and Superintendent and Members of the Berrien County Board ofEducation INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL Ladies and Gentlemen: We have audited the general purpose financial statements of the Berrien County Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated April 6, 2000, 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 BOflI"d's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the 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, 1999, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1998, are recorded as expenditures in the fiscal year 1999 financial statements rather than in the prior year as required by generally accepted accounting principles. Our audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The Schedul.e 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 ~eneral purpose financial 99ARL-50 statements of the Berrien County Board of Education. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and in our opinion, except for the effects of the matters 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 report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use ofmanagement, members ofthe Berrien County Board ofEducation and members of the General Assembly of Georgia and is not intended to be and should not be used by anyone other than these specified parties. Respectfully submitted, ~.. QL l.