Supplementary information, Miller County Board of Education, Colquitt, Georgia, summary and schedule of salaries and travel, year ended June 30, 1999

,, f-1
~800
. RI E2b /\.,{ to
\ q q 3-qc,
s~r P;,

SUPPLEMENTARY INFORMATION MILLER COUNTY BOARD OF EDUCATION
COLQUITI, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

,,
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

SUPPLEMENTARY INFORMATION
MILLER COUNTY 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

H1NTON

STATE AUDITOR

(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 31, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Miller County Board ofEducation
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Miller County Board ofEducation, as ofand for the year ended June 30, 1999, and have issued our report thereon dated January 31, 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 Board'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 ofthe 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.

99ARL-50

Our audit was performed for the purpose 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 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 ofthe 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 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 Miller 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,

RWH:gp 99ARL-50

R ssell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL
'

MILLER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

NAME
ADKINS,LILLIE M ALLEN.SHEILA ARLINE.ANNIE JOYCE BAILEY,GLENDA BAILEY.JOYE W BAKER.MABLE LEE BARRETT,GUISELLE S BATTLES,GEORGIA BELL.BRENDA H BENEFIELD,ROSE M BEVIS.KIMBERLY ELISA BOWMAN,WILLIAM BERRY BOYD,JACK BRACKIN,MARILYN ANITA BRADY.BETTY BRASWELL.REBECCA BROWN,MARGIE BROWNLEE,SANDRA W BRYANT.DESANTIS YVONNE BULLARD.LISA BURKE,JOLENE N BUSH,LILLIE BUSH,PATRICIA BUSH,SANDRA GAIL BUTLER,BETTY JO CALHOUN,DEBRA CALHOUN,JAN CALLAN.MARIDEL CARR,VIRGINIA CHAMBERS.BONNIE CHANDLER,DOTTIE D CHAPMAN.KRISTINA L CLARK,PATRICIA A CLARKE,DEBORAH CLEARMAN,BARBARA CLENNEY,AMY K 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 CROSS,WANDA ELAINE CULLERS,CT

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

SALARIES

$

6,087.90

44,408.32

44,458.32

9,654.48

31,205.99

4,906.25

1,880.00

1,040.00

49,876.46

3,560.00

37,933.40

33,103.50

48,063.12

38,119.84

5,410.72

47,056.65 $

5,987.90

1,760.00

10,598.74

338.57

24,992.50

38,482.90

1,031.93

10,005.72

2,667.01

43,129.82

44,725.00

38,925.12

5,745.00

17,031.50

40,343.90

195.00

25,780.45

41,855.32

160.00

560.00

3,074.88

9,806.86

39,973.76

8,643.76

8,682.00

10,110.42

9,702.96

6,465.00

40,766.78

49,852.46

8,061.54

13,819.18

TRAVEL
35.50 31.50 269.16 93.75 108.00
103.00 1,751.83

NAME
CUNNINGHAM.TERRI C CUTCHEN,WILLIAM T DANIELS,MARGARET ANN DARLEY,PATRICIA DAVIS,NANCY DOSTER.KATHY DOUGLAS,BETTY JEAN DOUGLAS,JOYCE LAVERNE DOZIER,LINDA EAST,JIMMY R EAST,SANDRA ECHOLS.PAUL W ELDRIDGE,MARVILYN B ENFINGER,DEBBIE EVERSON,LYNN H FILLINGAME,DIANNE FOUNTAIN,BERLISHA FRANKLIN,BONNIE SUE FREEMAN.GWEN GENOVAR,JEANINE GIVENS,DOROTHY GLOVER,GENNETTE GODFREY,DONNA H GODWIN,BRENDA GRAHAM,CHRISTY GRIFFIN,SUZANNE GRIFFIN,WANDA S GRIMES,RAYMOND L GRIMSLEY.BOBBY L JR GRIMSLEY,GLORIA L GRIMSLEY,JOANNE TABB GRIMSLEY,TINA F HAIRE,LORI RENEE HAMILTON,GRACIE HARDEN,DUANE HEATH,DEBRA HENLEY,ETHEL HENN,KRISTIN LEIGH HENRY,JESSE R HENRY,SUSIAN D HENRY,WILLIAM BRUCE HILBURN,BETTY JEAN HILL,VICTOR M HOLLIS,LISA R HUNT,GINGER INGRAM,ROBERT ALAN ISRAEL,GEORGIA ANN ISRAEL,RENZA

MILLER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

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

SALARIES

$

8,543.76 $

38,023.90

6,919.22

80.00

41,737.78

43,945.24

10,453.44

7,743.70

8,999.15

64,043.44

44,408.32

6,181.70

33,865.30

43,129.82

37,370.70

8,543.04

752.04

8,228.14

2,040.00

8,835.83

9,836.54

1,466.82

30,749.54

40,485.84

23,865.82

8,132.70

5,640.00

61,427.30

10,598.74

39,513.34

36,583.80

33,073.92

30,369.02

9,806.86

16,769.05

45,876.66

9,831.86

720.00

29,594.46

1,280.00

31,004.56

28,670.74

77,371.68

4,540.00

44,408.32

51,938.52

36,323.55

46,172.22

TRAVEL 164.50
76.41
4,127.12
12.00 12.00
435.79
314.75 311.91 1,298.96
67.25 208.25 4,696.40
38.75 103.54 54.50

MILLER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1999

NAME
JOHNSON.REGINA ANN JOHNSON-BEAN,JULIANNE JONES.MARLA JOSEY,BETTY M KEATON.JAMES F KELLEY,MARIANNE W KELLY,WILLMON KILLINGSWORTH.BENJAMINE KING,ANGELA KING.JOAN KING.SHENA KING,VICKIE D KIRKLAND,KATINA B KYLES,CURLIE H LAGUARDIA,REBECCA W LANE.HARRIET LEWIS,GLADYS LEWIS,MARIANNE M LITTLE.SUZETTE F LONG.JANICE MCCORKLE LOTT.GEORGIA LOTT.LINDA S LOVE,MARY FRANCES LOVERING.ELOISE LOVERING,GAIL LOVERING,HORACE MADDEN.MARY LOUISE MANRY,DONNA D MARTIN.TIMOTHY K MCCRAY.MARY MCNEASE.RONNIE MERRITT,HELGA MERRITT.LISA R MERRITT,PATSY M MIDDLETON,DEBRA MILLER,BETTY MILLER,LAMAR MILLER.RUTH MITCHELL.BRENDA ELAINE MOCK,LYNDA J MOCK.PAM P MOCK,SUE MUSGROVE,KAYE NELSON,NADINE NICHOLSON.JACKIE D NOWELL,AMANDA M PATTERSON,AREMO JEAN PERKINS,GENEVA

TITLE CATEGORY
Speech-Language Pathologist Deputy/Assoc/Assistant Supt Substitute Substitute Grades 9-12 Teacher Grade 3 Teacher Bus Driver Grade 8 Teacher Grade 1 Teacher Bus Driver Substitute Substitute Grade 2 Teacher Substitute Grade 3 Teacher Grades 9-12 Teacher Bus Driver Grades K-5 Teacher Special Educ Teacher P-12 Substitute Business Serv Secretary/Clerk Librarian/Media Specialist Substitute Bus Driver Vocational (9-12) Teacher Bus Driver Bus Driver Middle School Counselor Grades 6-8 Teacher , Grades K-5 Teacher Grades 9-12 Teacher Grade 8 Teacher Grades 9-12 Teacher Paraprofessional/Teacher 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 Paraprofessional/Teacher Aide Technology Specialist Teacher of Mild Intellectual Substitute School Food Service Worker
-3-

SALARIES

$

27,509.60

63,934.64 $

120.00

7,815.54

34,362.72

35,070.52

22,211.56

36,328.04

41,888.66

8,431.54

920.00

3,791.24

22,028.70

2,340.00

40,485.84

42,619.14

14,744.22

33,661.40

44,408.32

4,396.92

21,906.02

34,567.80

3,960.00

8,856.54

66,380.36

16,113.24

8,153.64

9,675.00

36,376.20

38,507.90

47,685.90

44,192.42

28,725.94

9,806.86

44,807.33

6,919.22

8,114.54

7,943.04

44,674.04

54,148.66

11,486.01

21,346.30

9,901.54

10,204.58

21,992.58

21,728.70

280.00

7,447.79

TRAVEL 2,040.13
2,585.90 191.96 435.50 527.50 356.41 389.00 394.00 435.90
103.25 1,321.25

MILLER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1999

NAME
PERKINS,MELVAANN PHILLIPS,DEBRA W PHILLIPS.FRANCES PHILLIPS,KAY F PHILLIPS.ROBERT L PHILLIPS,ROSA K PHILLIPS.WALTER STANLEY PICKLE.GAIL PICKLE.HAYDEN W PICKLE.VALERIE POOL.HARVEY POOL,MARGARET B POWELL,C APRIL POWELL,LENORA M PRESCOTT.CORNELIA PRESCOTT.RICHARD A RAHYMES,KIRK RAINEY,LAVON RATHEL.ROLLIN LAMAR RENTZ.JAN RICHARDSON.ALLIE MAE RICHARDSON,ANTHONY J RICHARDSON,BEVERLY RICHARDSON,CILLE T RICHARDSON,DAISY RICHARDSON.DAVID RICHARDSON,H KENT ROBERTS,LATRISA ROBERTS.RICKY A ROLAND,BILLY W ROLAND,JANE ROLAND,JENNIFER RUTLEDGE,FAYE C SHEFFIELD.JOYCE SHEFFIELD,SHIRLEY SHEFFIELD.SUSAN SHEPARD,DAWN SHEPPARD.KAY H SHUPE,ANNETTE D SINGLETARY,EUGENE SKIPPER,LINDA C SMITH.MICHELLE SMITH.NAN R SPOONER.WILLIAM H STELTENPOHL,BILLY RAY STEWART,MICHELLE STUBBS,EVELYN STUCKEY.SHEILA A

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

SALARIES

TRAVEL

$

8,341.88 $

39,019.68

38,482.90

39,315.01

64,693.16

33,701.24

57,283.64

8,702.48

40.00

41,685.04

64,625.64

40.00

3,897.66

1,392.72

6,168.62

42,946.96

9,936.41

10,851.72

7,792.54

36,993.82

36,950.10

10,575.25

43,880.52

34,224.22

10,265.67

63,994.70

23,058.88

9,007.54

39,513.34

80.00

13,577.34

840.00

18,008.04

17,531.74

8,401.12

44,408.32

43,129.82

13,751.50

29,913.80

47,658.36

46,456.53

40.00

1,855.00

45,388.04

36,632.68

4,120.00

8,523.96

33,661.40

25.25 1,416.04
623.25 1,913.33 6,246.28
176.25
822.62
1,732.08 444.62 359.12

MILLER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

NAME
SWARTZ.KAY M TAYLOR,AMY THOMAS.HOLLY B THOMPSON,GAIL THORNTON,EDNA TOLIVER,MARIE TURNER.LAUREN B VANN,TAMMY C VARNADOE,DOTTIE WADE.BRENDA B WADE,SUSAN WALTON.LEIGH ANN WARREN,GERALD WELLS.SUZANNE WHITAKER,BEVERLY WHITAKER.KIMBERLY J WHITAKER,SHERRY LYNN WHITAKER.WILLIAM M WHITLEY ,MELISSA WIDNER,CAROLYN WIDNER.JEANA M WIDNER,KIM WILKIN.REBECCA WILKIN,SUSAN WILLIAMS.ANGIE J WILLIAMS.DARLENE N WILLIAMS.ERIC L WILLIAMS.MARTHA WILLIAMS,OLIVERIA WILLIAMS.SHEILA WILLIAMS,SHERRIE WILLIAMS,VIRGINIA WOMBLE,JIMMY BUREN WOMBLE,MARTHA WORSLEY, ROXANNE SPOONER YATES,CYNTHIA M

TITLE CATEGORY
Lottery Pre-School Teacher Paraprofessional/Teacher Aide Special Educ Teacher P-12 IS Personnel - Food Service Custodial Personnel Grades 6-8 Teacher Assistant Principal Grade 8 Teacher Substitute Grade 3 Teacher Special Educ Teacher P-12 Grades 9-12 Teacher Bus Driver Grade 8 Teacher Special Educ Teacher P-12 Substitute Secretary Maintenance Personnel Grade 2 Teacher Grade 2Teacher Substitute Grade 1 Teacher Grades K-5 Teacher Lottery Pre-School Teacher Bus Driver Grade 6 Teacher Substitute Bus Driver Substitute School Psychologist Grade 1 Teacher Custodial Personnel Transportation Mechanic Bus Driver Paraprofessional/Teacher Aide Grade 2 Teacher

Accruals June 30, 1998 June 30, 1999

SALARIES

$

40,200.34 $

8,401.12

26,853.16

16,118.01

6,461.57

38,023.90

52,729.04

31,365.72

5,880.00

44,408.32

31,676.18

30,361.09

7,767.54

48,544.56

34,224.22

722.45

16,222.66

11,246.10

20,836.70

5,987.90

265.00

41,710.04

43,880.52

43,880.52

7,815.54

34,224.22

480.00

7,892.19

80.00

46,909.30

47,927.02

10,598.74

17,384.56

15,043.10

9,806.86

37,006.80

$ 5,337,202.04 $

-73,172.27 79,496.23

TRAVEL 262.00 133.00
3,429.47 72.47
109.35 342.38
78.00 352.75
461.91 536.17
42,632.01 -159.78 93.25

Totals per Report

$ 5,343,526.00 $ =========4=2==,=5=6==5=.=4=8==