GA A800 .Rl f:J(g CG? ,qq3 ~q4 &tppl. STATE OF GEORGIA DEPARTMENT OF AUDITS 254 WASHINGTON STREET ATLANTA. GEORGIA 30334 SUPPLEMENTARY INFORMATION COFFEE COUNTY BOARD OF EDUCATION DOUGLAS, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994 SUPPLEMENTARY INFORMATION COFFEE 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 31, 1995 Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation and Superintendent and Members of the Coffee 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 Coffee County Board ofEducation, as of and for the year ended June 30, 1994, and have issued our report thereon dated March 31, 1995 under separate cover. That report was qualified for a scope limitation and 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. Except as discussed in the following paragraph, 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 Management 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. We did not observe the taking of either the Federal donated commodities inventory or purchased foods inventory at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. 94ARL-50 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, I994, 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. Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements of the Coffee County Board of Education 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 Coffee 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. The limitation on the auditor's scope described in the third paragraph has no affect on the fair presentation of the information contained in the Summary and Schedule of Salaries and Travel. This summary and schedule is intended for the information of the management of the Coffee County Board ofEducation. 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:djf 94ARL-50 COFFEE 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 Central Support Services Other Support Services Food Services Operation Other Operations of Non-Instructional Services Total General Fund SPECIAL REVENUE FUND TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS) ADJUSTMENTS FOR ACCRUALS JUNE 30 1993 JUNE30 1994 TOTAL PER SCHEDULE (CASH BASIS) 11,671,019.73 $ 747,416.29 340,029.21 373,585.98 164,996.46 1,435,570.13 136,671.44 603,TTS.53 593,129.62 66,644.24 5,641.70 1,871.03 164,018.60 16,304,373.96 1,646,154.73 0.00 $ 0.00 220,562.04 0.00 $ 11,671,019.73 747,416.29 340,029.21 373,585.98 164,996.46 1,435,570.13 136,671.44 603,TT9.53 593,129.62 66,644.24 5,641.70 1,871.03 164,018.60 0.00 $ 16,304,373.96 -213, 130.22 1 653,586.55 Total Salaries $ 17,950,528.69 $ 220,562.04 $ -213 130.22 $ 17,957,960.51 TRAVEL GENERAL FUND Instruction $ Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Operations of Non-Instructional Services Total General Fund SPECIAL REVENUE FUND 37,253.78 9,173.88 35,569.64 5,109.85 4,233.26 1,571.07 472.95 2,286.83 8,722.72 $ 1229.50 105,623.48 39,542.10 $ 304.37 304.37 148.39 0.00 $ 0.00 $ 37,253.78 9,173.88 35,569.64 5,109.85 4,233.26 1,571.07 472.95 2,286.83 9,027.09 1229.50 105,927.85 39,690.49 Total Travel 145,165.58 $ 452.76 $ 0.00 $ 145,618.34 COFFEE COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED ,JUNE 30, 1994 NAME TITLE CATEGORY ABLER, MONA ,JANE INSTRUCTION ABLER, MONA .JANE SUPP SRVS - IMPROV INSTR & ED MED SRVS ABLER, MONA ,JANE SPECIAL REVENUE FUND - OTHER PROGRAMS ADAMS,B H STUDENT TRANSPORTATION ADAMS, CARL SUPPORT SERVICES - BUSINESS ADAMS, COLLEEN P INSTRUCTION ADAMS, CONNIE INSTRUCTION ADAMS, GAYLE SCHOOL ADMINISTRATION ADAMS, GLORIA INSTRUCTION ADAMS, uEAN SUPP SRVS - IMPROV INSTR & ED MED SRVS ADAMS, ,JEAN GENERAL ADMINISTRATION ADAMS, .JOSEPHINE MAINTENANCE & OPER. OF PLANT SERVICES ADAMS,PRISCILLA A INSTRUCTION ADAMS, RANDALL G SUPPORT SERVICES - PUPIL SERVICES ADAMS, RUTH SCHOOL FOOD SERVICES (CENTRALIZED ONLY) ADAMS, SHELIA INSTRUCTION ADAMS, STEPHANIE INSTRUCTION ADAMS, STEPHEN INSTRUCTION ADAMS, STEPHEN SUPPORT SERVICES - PUPIL SERVICES ADAMS, STEPHEN SCHOOL ADMINISTRATION ADAMS, STEPHEN MAINTENANCE & OPER. OF PLANT SERVICES ADAMS, STEPHEN OTHER OPERATIONS OF NDNINSTRUCT. SERV. ALEXANDER.WILLIAMS CHRIS SPECIAL REVENUE FUND - OTHER PROGRAMS ALLEN, SARA INSTRUCTION AMERSON, CANDACE RENEE INSTRUCTION AMERSON, CANDACE RENEE FEDERAL PROGRAMS AMOS, AMANDA K INSTRUCTION ANDERSON,ANNA H INSTRUCTION ANDERSON, ANNA H SUPP SRVS - IMPRDV INSTR & ED MED SRVS ANDERSON, BURNELL STUDENT TRANSPORTATION ANDERSON, DEBRA C INSTRUCTION ANDERSON, DEBRA C SUPP SRVS - IMPROV INSTR & ED MED SRVS ANDERSON, .JEFFERY INSTRUCTION ANDERSON, ,JEFFERY OTHER OPERATIONS OF NON INSTRUCT. SERV. ANDERSON; .JOHN STUDENT TRANSPORTATION ANDERSON, ,JOHN SCHOOL FOOD SERVICES (CENTRALIZED ONLY) ANDERSON, LANET K SCHOOL FOOD SERVICES ( CENTRAL! ZED ONLY) ANDERSON.MARY ALICE SUPPORT SERVICES - PUPIL SERVICES ANDERSON, RHONDA SCHOOL FOOD SERVICES (CENTRALIZED ONLY) ANDERSON, ROB INELL SCHOOL FOOD SERVICES ( CENTRAL! ZED DNL Y) ANDERSON,SHEILA M SCHOOL ADMINISTRATION ANTHONY, CORA L INSTRUCTION ARGO, MELI SSA M INSTRUCTION ARGO.MELISSA M SCHOOL FOOD SERVICES (CENTRALIZED ONLY) ARNETT, .JAMES D uR INSTRUCTION ARNETT, .JAMES D uR SUPP SRVS - JMPROV INSTR & ED MED SRVS ARNETT, RANDI L INSTRUCTION ARNETT, RANDI L SUPP SRVS - IMPROV INSTR & ED MED SRVS ARNOLD, LINDA u INSTRUCTION ATES, LUCY M SCHOOL FOOD SERVICES ( CENTRAL! ZED ONLY) ATES, PATRICIA INSTRUCTION ATKINSON,DAVID M INSTRUCTION ATKINSDN,GAY INSTRUCTION ATKINSON, GAY SUPP SRVS - JMPROV INSTR & ED MED SRVS ATKINSON, VERMELLE SCHOOL FOOD SERVICES (CENTRALIZED ONLY) AULDS, .JOHN T INSTRUCTION AULDS, uDHN T OTHER OPERATIONS OF NONINSTRUCT. SERV. AULDS, LORI uAN INSTRUCTION AULDS, LORI uAN SUPP SRVS - IMPROV INSTR & ED MED SRVS AULDS, RICKY LEE INSTRUCTION AULDS, RICKY LEE SCHOOL ADMINISTRATION AULDS, RICKY LEE OTHER OPERATIONS OF NONINSTRUCT. SERV. BAILEY ,BARBARA STUDENT TRANSPORTATION BAILEY ,BETTINA INSTRUCT ION BAILEY ,NANCY S INSTRUCTION BAI LEY, SUSAN INSTRUCTION SALARIES AMOUNT 33,070.50 150.00 . 6,804 45 2,777 55 288 00 23,11824 15,260 42 195 00 18,497.16 11,294 40 33,439 85 34,908 22 7,486.18 3,570.00 165.00 2,485.83 210.00 124.00 30.00 4. 17 8,070.96 27,162.54 1,935.00 30.00 20,290.28 29,650.50 150.00 6,409.45 30,505.08 900.00 19,378.40 1,500.00 6,969.45 100.00 13,872.44 7,918.02 5,716.18 13,857.92 13,850.09 28,627.84 30.00 25.50 25,937.32 20,927.12 150.00 30,505.10 1,699.19 26,273.48 29,035.74 4,251.78 22,171.70 13,614.52 1,573.88 36. 12 22,428.66 600.00 3,391.77 70.00 4.23 5,996.09 21,581.80 20,800.80 32,292.20 TRAVEL EXPENSE 140.00 69.30 1,022.38 5.04 356. 25 38. 36 48.00 249.40 76. 10 95.06 COFFEE COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994 NAME BAITY, ROY BAKER ,JAMES WILLIAM BAKER, JAMES WILLIAM BAKER, TERESA D BAKER, TERESA D BARBER, DONNA J BARBER, DONNA J BARLEY, LENORA BARLEY, PHILLIP G BARNES, CLAUDE BARNES, FAYE BARNETT ,CHRISTA L BARNETT ,CHRISTA L BARNETT, JANICE BARNETT, VERNDDL YN BARNWELL, CINDY B BARR, ELAINE BARROW, KELLY L BATES, ROCHELLE L BATTEN, FAYE BATTEN, JOYCE BATTEN, KAREN BATTEN, KAREN BATTEN.KATHERINE M BATTEN, LORENE BATTEN, REXFORD BATTEN, REXFORD BATTEN, TERESA MICHELLE BATTLE, LORETTA BATTLE, LORETTA BATTLE, LORETT A BAXTER, MELISSA J BEARD, GLORIA L BEARD, GLORIA L BEDFORD, JANICE BEDFORD, LEE ANN BEDFORD, LEE ANN BEDFORD, LEE ANN BELLEW, GLORIA S BELLEW, GLORIA S BENNETT, AMY RENAE BENNETT, BOBBIE BENNETT, BOBB IE BENNETT, EDWIN E BENNETT, RONNIE L BENNETT, RONNIE L BENNETT, ROY D BENNETT, TAMMY L BENNETT, TAMMY L BENNETT, VALERIE G BENNETT, WANDA P BENNETT, WANDA P BENNETT, WANDA P BENTON, REBECCA L BENTON, REBECCA L BENTON, REBECCA L BERRY ,MICHAEL J BERRY, SHERRI M BERRY, SHERRI M BIDWELL, BRENDA M BIVENS,AROENIA G BIVENS, ARDENIA G BLAMP I ED, GEORGE B BLAMPIEO,GEORGE B BLAMPIED,GEORGE K BLANKENSHIP.ANNIE SUE BLANKENSHIP, ANNIE SUE TITLE CA TE GORY MAINTENANCE & DPER. OF PLANT SERV $ INSTRUCTION OTHER OPERATIONS OF NONINSTRUCT. SERV. INSTRUCTION FEDERAL PROGRAMS SUPPORT SERVICES - PUPIL SERVICES SUPP SRVS - IMPROV INSTR & ED MED SRVS SCHOOL ADMINISTRATION INSTRUCTION MAINTENANCE & OPER. OF PLANT SERVICES INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS GENERAL ADMINISTRATION INSTRUCTION INSTRUCTION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCTION INSTRUCTION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) SCHOOL FOOD SERVICES ( CENTRAL! ZED DNL Y) INSTRUCTION SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCT I ON SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCTION OTHER OPERATIONS OF NONINSTRUCT. SERV. SCHOOL FOOD SERVICES ( CENTRAL! ZED DNL Y) INSTRUCTION SCHOOL ADMINISTRATION OTHER OPERATIONS OF NONINSTRUCT. SERV. SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCT I ON SUPP SRVS - IMPROV INSTR & ED MED SRVS INSTRUCTION INSTRUCTION SCHOOL ADMINISTRATION FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS INSTRUCTION SCHOOL FOOD SERVICES SCHOOL FOOD SERVICES (CENTRALIZED ONLY) STUDENT TRANSPORTATION INSTRUCTION FEDERAL PROGRAMS INSTRUCTION INSTRUCTION SUPP SRVS - JMPROV INSTR & ED MED SRVS INSTRUCTION INSTRUCTION SUPP SRVS - IMPRDV INSTR & ED MED SRVS FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SCHOOL ADMINISTRATION INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS INSTRUCTION INSTRUCTION SUPP SRVS - IMPRDV INSTR & ED MED SRVS SUPP SRVS - IMPRDV INSTR & ED MEO SRVS SCHOOL ADMINISTRATION INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SALARIES AMOUNT 6,982.49 20,662.00 1,750.00 20,800.80 3,676.90 34,597.16 11,899.28 33,070.60 1,632.90 4,873.04 16,497.50 50.00 18,100.43 60.00 20,816.26 439. 90 20,800.90 16,497.50 6,307.49 51.00 24,064.56 500.00 21,181.69 4,307.29 1,624.44 3.06 2,567.82 1,435.61 30.00 4.39 56.30 27,158.92 4,251.78 24,814.72 900.00 2,993.06 20,927.12 150.00 2,520.00 130.45 6,471.52 1,683.00 31,237.42 3,961.28 1,715.00 21,200.38 245.00 30,660.00 1,200.00 6,098.18 28,686.92 50.00 31,851.96 26,734.42 150.00 367. 50 7,441.64 500.00 47,076.22 8,205.36 6,940.90 150.00 TRAVEL EXPENSE 152 46 204 28 17. 75 84.08 80.00 1,782.71 416 .82 200.10 386.62 3,241.20 63.00 2,865.79 184 .34 20.84 COFFEE COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994 NAME TITLE CATEGORY BLANKENSHIP, ANNIE SUE BLANTON, TANETTA BLANTON, TANETTA BOGGAN, LUANNE BOGGAN, LUANNE BOGGAN, LUANNE BOOKHARDT, ANN M BOONE, ARLENA BOONE, ARLENA BOURNE, MARLA B BOX, TARA 0 BOX.TARA D BOX.WILLIAM H BOX, WILLIAM H BRACEWELL, GWINNETT BRADFORD, CHERYL D BRADFORD, CHERYL 0 BRADFORD, CHERYL 0 BRADSHAW, SUE Ill BRADT, JEANNETTE BRASE LL, HEATHER M BRASE LL, HEATHER M BRASELL,HEATHER M BRASWELL, BARBARA BRASWELL, TONYA BRAWNER ,MARIAN M BRAWNER,MARIAN M BRAWNER, MARIAN M BRAWNER.MARIAN M BRAWNER, TERRI TAYLOR BRIDGES, BETH G BRIGMOND,JACKIE BATTEN BRIGMONO,JACKIE BATTEN BRINSON.CARLA FELICIAL BRINSON, CARLA FELICIAL BRINSON, CATHERINE BRINSON, LINDA NICHOLE BRINSON, LINDA NICHOLE BRITT, KELLI S BRITT ,KELLI S BROCKINGTON, BETTY Ill BROCKINGTON.BETTYE FAYE BROCKINGTON, SHARON D BRODIE, CHRISTOPHER BRODIE, CHRISTOPHER BROOKS, BETH C BROOKS, BETH C BROOKS, BETH C BROOKS, LEO BROWN, ANTHONY D BROWN, BONNIE P BROWN, BONNIE P BROIIIN,DENISE P BROWN,OIANNE BROWN,EVAN D JR BROWN, GLEN GREER BROWN, GLEN GREER BROWN,JENNIFER R BROWN, KIMBERLY S BROWN, LAURA L BROWN, TAMMY DALE BROWN, TAMMY DALE BRYANT ,DELORIS S BRYANT, PATRICIA ANN BUCHAN, JANET BUCHAN, MYRA BUCHAN, MYRA STUDENT TRANSPORTATION INSTRUCTION SUPP SRVS - IMPROV INSTR & EO MEO SRVS INSTRUCTION SUPPORT SERVICES - PUPIL SERVICES OTHER OPERATIONS OF NONINSTRUCT. SERV. INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SUPP SRVS - IMPROV INSTR & EO MED SRVS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MEO SRVS SUPP SRVS - IMPROV INSTR & EO MED SRVS SCHOOL ADMINISTRATION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS SUPP SRVS - IMPROV INSTR & ED MED SRVS SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MEO SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MEO SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - FEDERAL INSTRUCTION SPECIAL REVENUE FUND - OTHER PROGRAMS STUDENT TRANSPORTATION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCT ION SPECIAL REVENUE FUND - OTHER PROGRAMS SCHOOL FOOD SERVICES (CENTRALIZED ONLY) INSTRUCTION SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION STUDENT TRANSPORTATION INSTRUCTION MAINTENANCE & OPER. OF PLANT SERVICES INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MEO SRVS INSTRUCTION SUPPORT SERVICES - CENTRAL OTHER OPERATIONS OF NONINSTRUCT. SERV. SCHOOL ADM I NI STRA TION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MEO SRVS SCHOOL ADMINISTRATION INSTRUCTION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) STUDENT TRANSPORTATION INSTRUCTION SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION INSTRUCTION INSTRUCTION SCHOOL ADMINISTRATION OTHER OPERATIONS OF NONINSTRUCT. SERV. STUDENT TRANSPORTATION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) STUDENT TRANSPORTATION INSTRUCTION SCHOOL ADMINISTRATION SALARIES AMOUNT 5,925.68 24,064.84 150.00 470.09 150.00 9.91 33,070. so 16,497. so 50.00 37,638.18 3,273.58 500.00 50,164.49 6,492.11 15,664.20 so.co 1,486.92 8,536.40 1,216.62 34,215.60 800.00 9,484.08 360.00 4,916.30 150.00 33,935.12 5,958 90 14,067 84 2,611.00 193. 41 300.00 210.00 7,391.12 300.00 30.00 24,816.12 294 .00 6,164.66 6,799 77 917 so 19,991.06 740. 73 25 .65 1. 62 56,978.40 7,098.84 43,387.11 2,985 86 5,346 40 192 00 26,734 40 6,638.94 1,080.00 2,902.48 6,801.26 250.00 294 .00 102.00 8,709.45 23,118.24 so.co TRAVEL EXPENSE 98 .32 332. so 396.41 205 89 298. 18 1,826 42 119 00 399 39 199.92 151.50 134 40 142 22 45. 18 59. 75 NAME BUCHAN, MYRA BUCHANAN, DAISY BUNYARD, SHARON E BUNYARD, SHARON E BURCH, ELIZABETH BURCH, GAIL PATRICIA BURCH,