Supplementary information, Miller County Board of Education, Colquitt, Georgia, schedule of salaries and travel, year ended June 30, 1998

SUPPLEMENTARY INFORMATION MILLER COUNTY BOARD OF EDUCATION
COLQUITT, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998

Sl TPPI EMENTARY TNFORMATIQN MU 1EB Cill/NIY BOARD OF EDUCATION
- TABLE Of CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 13, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board of Education
and Superintendent and Members ofthe Miller County Board ofEducation
INDEJ>ENDENT AlTTITQR'S REPORT ON SJJPPTEMENTARY INFORMATION SCHEDULE OF SAT ARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Miller County Board of Education, as ofand for the year ended June 30, 1998, and have issued our report thereon dated July 13, 1999, 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 pUipose financial statements. Those financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these general pUipose 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 Audjtjng 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, 1998, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 1997, are recorded as expenditures in the fiscal year 1998 financial statements rather than in the prior year as required by generally accepted accounting principles.
Our audit was performed for the pUipose of forming an opinion on the general purpose financial statements taken as a whole. The Schedule of Salaries and Travel included in this separately issued document is
98ARL-50A

presented for purposes of additional analysis and is not a required part of the general purpose financial statements ofthe Miller County Board ofEducation. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and in our opinion, except for the effects ofthe 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 schedule is intended for the information of the management of the Miller 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,

RWH:jb 98ARL-S0A

Russell W. Hinton State Auditor

SCHEDULE OF SAi ARIES AND TRAVEi

MILLER !:,QUNTY BOARD OF EDUCATION SCHEDULE QF SALARIE AND TRAVEL
YEAR ENDED JUNE 30 1998

NAME
ADKINS,LILLIE M ALLEN,SHEILA ARLINE,ANNIE JOYCE BAILEY,GLENDA BAILEY,JOYE W BAILEY.RENE' M BAXLEY,JOYCE P BELL.BRENDA H BENEFIELD.ROSE M BEVIS,KIMBERLY ELISA BOWMAN,WILLIAM BERRY BOYD.JACK BOYD,KAY BRACKIN.KATINA BRACKIN.MARILYN ANITA BRASWELL,REBECCA BROWN,MARGIE BROWNLEE,SANDRA W BRYAN,LACEY C BRYANT.DESANTIS YVONNE BUSH,LILLIE BUSH,PATRICIA BUSH.SANDRA GAIL BUTLER,BETTY JO CALHOUN,DEBRA CALHOUN,JAN CALHOUN,SHERRY L CALLAN,MARIDEL CHAMBERS,BONNIE CHANDLER,DOTTIE D CHAPMAN.KRISTINA L CLARK.PATRICIA A CLARKE,DEBORAH CLEARMAN,BARBARA CLEVELAND,VIOLA COOK,GLENDA A COOK.JOSEPH COOK,TERRI L COOPER,ALICE L COOPER.EARLINE COOPER.JUANITA COOPER,LYNN C COPELAND.DIANE C COX,BOBBY COX.JEANETTE CROSS.WANDA ELAINE CULLERS.CT CUNNINGHAM.TERRI C CUTCHEN,WILLIAM T

TITLE CATEGORY
Vocational (9-12) Teacher Grade 4 Teach er Grade 5 Teacher Paraprofessional!Teacher Aide Grades 9-12 Teacher Substitute Substitute Grade 1 Teacher Substitute Grade 3 Teacher Grades 9-12 Teacher Elementary Counselor Lottery Pre-School Teacher Substitute Grade 3 Teacher Grade 5 Teacher Grade 2 Teacher School Food Service Worker Substitute Custodial Personnel Kindergarten Teacher School Food Service Worker Parapro Personnel - Pre-K School Food Service Worker Grade 3 Teacher Grades 9-12 Teacher Grade 4 Teacher Grades K-5 Teacher IS Personnel - Food Service Grade 7 Teacher Substitute Support Serv Secretary/Clerk Grades 9-12 Teacher Grade 5 Teacher School Food Service Worker Library/Media Secretary/Clerk Vocational (9-12) Teacher Special Ed Parapro/Aide School Food Service Worker School Food Service Worker Special Ed Parapro/Aide Substitute Grade 7 Teacher Young- Farmer Teacher School Food Service Worker Bus Driver Custodial Personnel Special Ed Parapro/Aide Grades 9-12 Teacher
-1-

SALARIES

$

36,338.54

41,261.46

41,475.68

8,347.24

28,708.54

1,340.00

40.00

45,366.22 $

3,540.00

31,951.20

31,619.80

45,121.44

37,780.32

7,918.47

35,640.50

45,046.51

35,888.54

332.74

620.00

9,963.44

35,888.54

2,705.06

9,467.80

4,364.92

40,050.28

46,893.11

4,872.94

35,977.54

16,443.41

37,993.05

915.00

18,519.64

38,731.92

1,580.00

5,877.38

9,280.08

36,806.36

6,780.80

7,759.54

9,428.88

9,181.72

4,340.00

38,742.35

48,452.12

2,487.82

7,680.98

13,054.42

5,453.06

35,888.54

TRAVEL
21.00 166.50
25.00 39.50 48.00 64.00 52.00 23.50
241.00 2,834.50

MILLER CO!,!NTY BOARD OF EDUCATION SCHED!,.!L!; OF SA!,8BIES AND TRAVEb
YEAR ENDED JUNE 30 1998

NAME
DANIELS,MARGARET ANN DAVIS,MERLE DAVIS.NANCY DOSTER,KATHY DOUGLAS.BETTY JEAN DOUGLAS,JOYCE LAVERNE DOZIER.LINDA EAST,JIMMY R EAST,SANDRA ECHOLS,PAUL W ELLIS.MARIE ELROD,BRIAN T ENFINGER,DEBBIE EVERSON,LYNN H FILLINGAME,DIANNE FRANKLIN.BONNIE SUE GENOVAR,JEANINE GEORGE,ERIC B GEORGE,JEAN W GILBERT,LISA GIVENS,DOROTHY GLOVER,GENNETTE GODFREY,DONNA H GODWIN,BRENDA GRIFFIN,SUZANNE GRIFFIN,WANDA S GRIMES,RAYMOND L GRIMSLEY JR.BOBBY L GRIMSLEY,GLORIA L GRIMSLEY.JOANNE TABB GRIMSLEY.TINA F HAIRE,LORI RENEE HAMILTON,GRACIE HARBIN,ANN P HARDEN,DUANE HEATH,DEBRA HENLEY.ETHEL HENRY,JESSE R HENRY,SUSIAN D HENRY,WILLIAM BRUCE HILBURN,BETTY JEAN HILBURN,JULIE HILL.VICTOR M HOLLIS.LISA R HOLT.AMANDA HOLT,R KERRY HUNT,GINGER INGRAM,ROBERT ALAN ISRAEL,GEORGIA ANN

TITLE CATEGORY
Librarian/Media Specialist Grade 2 Teacher Grade 5 Teacher Special Educ Teacher P-12 Special Ed Parapro/Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Vocational Supervisor -School Grade 4 Teacher Substitute Grades 6-8 Teacher Grades 9-12 Teacher Kindergarten Teacher Special Educ Teacher P-12 Bus Driver School Food Service Worker School Food Service Worker School Food Service Worker Substitute Paraprofessional/Teacher Aide Bus Driver Special Ed Parapro/Aide Preschool Special Ed Teacher Grade 7 Teacher Paraprofessional/Teacher Aide Substitute Principal Custodial Personnel Grade 3 Teacher Speech-Language Pathologist Grade 6 Teacher Family Services Coordinator Paraprofessional/Teacher Aide Substitute Bus Driver Grade 7 Teacher Special Ed Parapro/Aide Transportation Director/Mgr Substitute Plant Operations Director/Mgr Finance/Business Personnel Substitute Superintendent Substitute Substitute Substitute Special Educ Teacher P-12 Grades 6-8 Teacher Vocational (9-12) Teacher
-2-

SALARIES

$

41,125.64 $

960.00

38,170.87

41,766.39

9,869.54

5,737.01

9,021.99

59,993.72

41,425.68

2,677.50

36,338.54

6,408.56

39,625.94

31,582.81

8,154.98

7,665.67

7,196.50

318.33

1,000.00

1,632.52

8,890.98

8,061.28

27,846.46

37,215.69

6,523.30

5,580.00

57,173.92

9,963.44

36,694.74

33,147.38

30,600.76

28,152.71

9,280.08

4,941.91

15,729.83

44,869.02

9,280.08

28,005.84

560.00

29,338.88

26,268.86

280.00

74,182.30

1,560.00

8,158.47

200.00

41,686.46

52,181.96

33,376.62

TRAVEL 23.00
3,761.36
21.00
53.00 150.00 20.50 114.50
10.50 218.50
1,074.13 1,597.71
55.25 192.75 4,166.36
29.00 39.00

MILLER COUNTY BQARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30 1998

NAME
ISRAEL,RENZA JOHNSON,JULIANNE JONES.NELLIE JO JONES,R TONY JOSEY.BETTY M KEATON,JAMES F KELLEY,MARIANNE W KELLY.WILLMON KILLINGSWORTH.BENJAMINE KING,ANGELA KING,JOAN KING.VICKIE D KYLES,CURLIE H LAGUARDIA,REBECCA W LANE.HARRIET LEEK,JUDY LEWIS,GLADYS LEWIS,MARIANNE M LITTLE.SUZETTE F LOTT,GEORGIA LOTT,RENEE LOVE.MARY FRANCES LOVERING,ELOISE LOVERING,GAIL LOVERING,HORACE MADDEN.MARY LOUISE MANRY.DONNA D MARTIN.TIMOTHY K MCCRAY,MARY MCNEASE,JOYCE MCNEASE.RONNIE MCWILLIAMS,NICOLE MERRITT.HELGA MERRITT,LISA R MERRITT,PATSY M MIDDLETON,DEBRA MILLER.BETTY MILLER.LAMAR MILLER,RUTH MITCHELL,BRENDA ELAINE MOCK,LYNDAJ MOCK,PAMP MOCK.SUE MUSGROVE,KA YE NELSON,NADINE NICHOLSON,JACKIE D PERKINS,GENEVA PERKINS.MELVA ANN PHILLIPS,DEBRA W

TITLE CATEGORY
Grades 6-8 Teacher Deputy/Assoc/Assistant Supt Grade 5 Teacher Substitute Bus Driver Grades 9-12 Teacher Grade 3 Teacher Bus Driver Grade 8 Teacher Grade 1 Teacher Bus Driver School Food Service Worker Substitute Grade 3 Teacher Grades 9-12 Teacher Bus Driver Bus Driver Grades K-5 Teacher Special Educ Teacher P-12 Business Serv Secretary/Clerk Substitute Substitute Bus Driver Vocational (9-12) Teacher Bus Driver Bus Driver Middle School Counselor Grades 6-8 Teacher Grades K-5 Teacher Bus Driver Grades 9-12 Teacher Substitute Grade 8 Teacher Grades 9-12 Teacher ParaprofessionaVTeacher Aide Grades 9-12 Teacher Librarian/Media Specialist Bus Driver Bus Driver Grade 4 Teacher Grade 6 Teacher Food Service Sec/Clerk/Bkkpr School Secretary/Clerk Bus Driver ParaprofessionaVTeacher Aide Technology Specialist School Food Service Worker Parapro Personnel - Pre-K Grades 9-12 Teacher
-3-

SALARIES

$

41,875.64

59,676.70 $

5,484.58

40.00

7,434.98

32,369.80

26,600.60

18,805.82

35,698.46

38,898.62

8,180.98

2,069.80

2,680.00

36,474.30

39,025.97

1,182.78

14,473.18

30,998.44

41,425.68

19,419.82

1,840.00

855.00

8,018.07

57,630.00

9,779.93

7,494.48

45,517.44

33,972.52

35,724.08

1,244.28

45,369.70

600.00

40,683.96

22,046.70

9,280.08

41,352.06

41,275.64

7,705.98

7,484.98

46,546.08

45,033.94

10,186.64

20,224.48

9,494.48

9,656.38

18,838.80

7,039.97

7,888.12

36,402.50

TRAVEL 2,008.32
3,289.31
412.96 172.50 236.50 330.49 114.00 315.00 194.00
191.99 239.82 103.50 2,505.00
30.50

MILLER COUNTY BOARD OF EDUCATION SCH!;;DULE OF SA!.e!RIES AND TRAVEL
YEAR ENDED JUNE 30 1998

NAME
PHILLIPS.FRANCES PHILLIPS,KAY F PHILLIPS,LAURIAN B PHILLIPS,ROBERT L PHILLIPS.ROSA K PHILLIPS.WALTER STANLEY PICKLE.GAIL PICKLE,VALERIE POWELL,C APRIL POWELL.LENORA M PRESCOTT.RICHARD A RAHYMES,KIRK RAINEY.LAVON RATHEL,ANGELA RATHEL.ROLLIN LAMAR REGAN,AMANDA RENTZ,JAN RICHARDSON.ALLIE MAE RICHARDSON.ANTHONY J RICHARDSON,BEVERLY RICHARDSON,CILLE T RICHARDSON.DAISY RICHARDSON,DAVID ROBERTS,LATRISA ROBERTS.RICKY A ROLAND.JANE RUTLEDGE,FAYE C SHEFFIELD,JOYCE SHEFFIELD.SHIRLEY SHEFFIELD,SUSAN SHEPARD.DAWN SHEPPARD,KAY H SINGLETARY.EUGENE SKIPPER,LINDA C SPOONER,WILLIAM H STELTENPOHL,BILLY RAY STUBBS,EVELYN STUCKEY,SHEILA A TAYLOR,AMY THOMAS.HOLLY B THOMPSON,GAIL THORNTON.EDNA THORNTON,PENNIE S TURNER.LAUREN B VANN,TAMMY C VARNADOE.DOTTIE WADE,BRENDA B WADE.SUSAN WALTON.LEIGH ANN

TITLE CATEGORY
Grade 2 Teacher Food Service Administrator Grades 9-12 Teacher Principal Grade 2 Teacher Special Education Director School Food Service Worker Grades K-5 Teacher Special Educ Teacher P-12 School Food Service Worker Grades 9-12 Teacher School Food Service Worker Custodial Personnel Substitute Bus Driver Substitute Grade 6 Teacher Vocational (9-12) Teacher Custodial Personnel Grades 9-12 Teacher Kindergarten Teacher School Food Service Worker Principal Bus Driver Special Educ Teacher P-12 School Secretary/Clerk Bus Driver School Secretary/Clerk Special Ed Parapro/Aide Grade 4 Teacher Kindergarten Teacher School Secretary/Clerk Grades 9-12 Teacher Crossroads Alt School Teacher Grades 9-12 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Special Educ Teacher P-12 IS Personnel - Food Service Custodial Personnel Substitute Assistant Principal Grade 8 Teacher Substitute Grade 3 Teacher Special Educ Teacher P-12 Grades 9-12 Teacher
-4-

SALARIES

$

35,888.54 $

36,114.82

5,805.12

59,169.52

30,998.44

53,405.14

8,238.30

37,953.52

21,805.49

3,595.34

35,807.54

7,434.07

10,245.02

1,155.00

6,009.74

820.00

33,761.14

34,742.26

10,160.84

41,450.64

31,773.54

9,562.89

60,164.92

7,289.20

36,794.74

8,288.70

17,624.91

15,995.64

7,974.82

41,425.68

40,050.28

11,758.76

45,375.68

44,997.98

42,474.52

27,966.40

6,780.80

31,448.44

7,786.52

26,480.40

15,581.64

9,562.92

240.00

48,353.12

24,399.10

5,080.00

41,425.68

29,139.26

27,728.06

TRAVEL 343.75
1,229.38 513.50
2,218.17 34.25
26.00 961.00
170.50 120.00 217.84 1,526.53
98.75 575.25 219.82

MILLER CO!,!NTY BOARD OF EDUCATION SCHED!,!LE OF SALARIES AND TRAVEL
YEAR ENDED J!,!NE 30 1998

NAME

TITLE CATEGORY

WARREN.GERALD WELLS.BELLE WELLS.SUZANNE WHITAKER,BEVERL Y WHITAKER.SHERRY LYNN WHITAKER.WILLIAM M WIDNER.CAROLYN WIDNER.JEANA M WIDNER.KIM WILKIN.REBECCA WILKIN.SUSAN WILLIAMS.ANGIE J WILLIAMS.DARLENE N WILLIAMS.MARTHA WILLIAMS.SHEILA WILLIAMS,SHERRIE WILLIAMS,VIRGINIA WINNS,GERALDINE J WOMBLE.JIMMY BUREN WOMBLE,MARTHA WORSLEY, ROXANNE SPOONER YATES.CYNTHIA M

Bus Driver Substitute Grade 8 Teacher Special Educ Teacher P-12 Secretary Maintenance Personnel Grade 2 Teacher Bus Driver Grade 1 Teacher Grades K-5 Teacher Lottery Pre-School Teacher Bus Driver Grade 6 Teacher Bus Driver School Psychologist Grade 1 Teacher Custodial Personnel Substitute Transportation Mechanic Bus Driver ParaprofessionaVTeacher Aide Grade 2 Teacher

Accruals June 30, 1997 June 30, 1998

SALARIES

$

7,386.98

1,867.84

43,875.68

32,223.54 $

13,896.76

10,691.94

35,888.54

7,525.27

37,978.52

40,799.46

41,425.64

7,434.98

32,223.54

7,302.92

43,626.64

41,425.68

10,013.44

340.60

16,600.62

13,370.52

9,280.08

33,147.38

$ 4,862,755.15 $

-70,358.28 73,172.27

TRAVEL
26.65 335.30
21.00 302.50
610.03
932.97
35,668.64 -2,659.92
159.78

Totals per Report

$ 418651569.14 $

331168.50

-5-