Supplementary information, Quitman County Board of Education, Georgetown, Georgia, summary and schedule of salaries and travel, year ended June 30, 1995

GA A~OO .Ri E2b
I Q8 1994-9b Suppl.
STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334

SUPPLEMENTARY INFORMATION QUITMAN COUNTY BOARD OF EDUCATION
GEORGETOWN, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED filNE 30, 1995

SUPPLEMENTARY INFORMATION QUITMAN 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 AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
March 11, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation
and Superintendent and Members of the Quitman County Board ofEducation
INDEPENDENT AUDITOR'S COivfBINED REPORT ON SUPPLEMENTARY INFORMATION SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Quitman County Board of Education, as of and for the year ended June 30, 1995, and have issued our report thereon dated March 11, 1996, 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 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.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements of the Quitman 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 ofthe general purpose financial statements of the Quitman County Board of Education. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial
95ARL-50

statements and, in our opinion, 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 Quitman County Board ofEducation. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Res]::A

CLV:gp 95ARL-50

Claude L. Vickers State Auditor

QUITMAN COUNl'Y BOARD OF EDUCATION SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1995

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
Total General Fund
SPECIAL REVENUE FUND

TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS JUNE 30, 1994 JUNE 30, 1995

TOTAL PER SCHEDULE (CASH BASIS)

$

580,047.16 $

84,521.04 $

-92,230.86 $

572,337.34

32,652.66 5,250.00
41,419.03 62,836.76 67,464.58 17,499.96 16,998.80 50,914.77

6,588.28 11,883.96 10,020.82 2,916.66 2,616.68 7,470.44

-4,987.66
-7,205.88 -11,849.28 -10,488.42
-2,916.66 -2,799.80 -7,039.28

27,665.00 5,250.00
40,801.43 62,871.44 66,996.98 17,499.96 16,815.68 51,345.93

$

875,083.72 $ 126,017.88 $ -139,517.84 $

861,583.76

294,206.94

25,976.51

-23,690.38

296,493.07

Total Salaries

$

1,169,290.66 $ 151,994.39 $ -163,208.22 $ 1,158,076.83

TRAVEL
GENERAL FUND Instruction Support Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Food Service Operations
Total General Fund
SPECIAL REVENUE FUND
Total Travel

$

1,398.96 $

1,109.09 1,718.85
793.62 52.85 284.80 60.84

$

5,419.01 $

9,219.41

$

14,638.42 $

0.00 $ 0.00 $

0.00 $ 0.00 $

1,398.96
1,109.09 1,718.85
793.62 52.85
284.80 60.84
5,419.01
9,219.41

o.oo $ _ _ _......,o._oo_ $

14,638.42

NAME
ANDERSON.ELLA M ANDERSON,ELLA M ANDERSON,MARY B ANDERSON.MARY B BILLINGS,MARILYN BILLINGS.MARILYN BROOKS.DENA BROOKS.DENA BROOKS.DENA BROOKS.DENA BROWN,MARY J BURKE.KARON W BURKE,KARON W BURKE.KARON W CANTY.MINNIE CANTY, MINNIE CANTY.MINNIE CLINKSCALES,FRED M CORBIN,DELTONIA M CORBIN,DELTONIA M COTTON.WANDA H COTTON.WANDA H DANIELY.EDIE M ELEBY.SYLVESTER ESPY.KAREN M ESPY.KAREN M ESPY.KAREN M FOREHAND.SHIRLEY GAMBLE,BRENITA Y GAMBLE,BRENITA Y GARY.JAMES J JR GARY,JAMES J JR GILBERT.SHIRLEY GILBERT.SHIRLEY GILMORE.HARRY L GILMORE,HARRY L GOFF,SHARON J GOFF.SHARON J GOFF.SHARON J GRADDY.REBECCA B GRADDY,REBECCA B GRADDY,REBECCA B GRADDY,REBECCA B GRAHAM,EMILY N GRAHAM,EMILY N GRAHAM.EMILY N GRAHAM.EMILY N GRAHAM,EMILY N GRAHAM,LUNELL S GRAHAM,LUNELL S HAGLER.JAMES P HAGLER.JAMES P HAMMONDS.ERICA ESTELL HAMMONDS.ERICA ESTELL HATFIELD.VIVIAN HATFIELD.VIVIAN HATFIELD.VIVIAN HEARD.MARY ELIZABETH HEARD,MARY ELIZABETH HEARD.MARY ELIZABETH HOLMES.CLEVELAND JR HOLMES,CLEVELAND JR HUNTER, WILLIE F HUNTER, WILLIE F JACKSON.BARBARA A JOHNSON.CLIFFORD P

QUITMAN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1995

TITLE CATEGORY

INSTRUCTION

$

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - INSTRUCTIONAL STAFF

GENERAL ADMINISTRATION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

SUPPORT SERVICES - BUSINESS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

INSTRUCT ION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - SCHOOL FOOD

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SUPERINTENDENT

SPECIAL REVENUE FUND - OTHER PROGRAMS

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - SCHOOL FOOD

SUPPORT SERVICES - INSTRUCTIONAL STAFF

GENERAL ADMINISTRATION

I NS TRU CTI ON

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SCHOOL AND COMM. NUTRITION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

SUPPORT SERVICES - INSTRUCTIONAL STAFF

GENERAL ADMINISTRATION

SCHOOL ADMINISTRATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

SCHOOL ADMINISTRATION SERVICES

SPECIAL REVENUE FUND - FEDERAL

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - SCHOOL FOOD

SALARIES AMOUNT
11,268.76 200.00
14,907.64 1,247.92 5,383.30 423.50 100.00 150.00
17,730.08 $ 150.00
17,499.96 32,441.46
150.00 1,229.40 29,055.54
150.00 2,426.33 8,650.00 1,350.00
600.00 20,327.52
150.00 922.25 900.00 27,791.36 150.00 676.60 6,567.24 20,422.28 150.00 41,874.42 11,755.98 17,554.68
13,166.52 2,194.42
31,497.00 450.00 175. 10 150.00
1,090.20 21,373.80 11,121.27
919.52 3,950.00
100.00 6,447.00
40.00 150.00 19,428.58 5,421.39 150.00 30, 168. 11 20,331.22 150.00 712.35 52,214.12 1,075.85 3,365.04 475.00 6,985.72 7,348.70

TRAVEL EXPENSE
563.42 52.85 51. 30
66.70 61. 20 881 . 21 742.71 133.25 1,062.09 223.06
60.84 2,147.77
47.00 24.30 53.60 257.64
1,579.00
740.02

NAME
JOHNSON,EMMA NELL JOHNSDN,EMMA NELL JOHNSON.VIVIAN JONES, CINDY D JONES,MARY JULIA JONES.MARY JULIA JONES, MARY JULIA KENDRICK.GENEVA B KENDRICK,GENEVA B KENDRICK,GENEVA B KENDRICK.GENEVA B KENDRICK.TOMMIE L LASETER.INEZ LASETER, INEZ LASETER.INEZ LEWIS.GLORIA A MATHEWS.JANELL MATHEWS.JANELL MCCARTHY.DONALD MCCARTHY.DONALD MCCARTHY,DONALD MCCARTHY.DONALD MITCHELL.LESSIE B MOCK,GERALD DUANE MOCK.GERALD DUANE MOON,COMER J NORWALK.DONNA M NDRWALK,DONNA M PAIGE.THEODORE SR PARKMAN,JOANN S PARKMAN,JOANN S PDE.EVA M PUCCIO,SUSAN T PUCCIO, SUSAN T PUCCIO.SUSAN T PUCC ID, SUSAN T REEVES,RUFFIN REEVES.RUFFIN REEVES.RUFFIN REEVES.RUFFIN ROBINSON.JAMES I SHEPPARD.ANNIE F SHEPPARD.ANNIE F SHEPPARD.ANNIE F SHIRLEY.JILL H SHIRLEY.JILL H SMITH.JERRY W TAYLOR,CATHERINE S TAYLOR.CATHERINE S TAYLOR,CATHERINE S THOMAS,IRENE B THOMAS,IRENE B THOMAS,IRENE B THOMAS.MARY J THOMAS.VACHON T THORNTON,DONELL THORNTON,DONELL THDRNTON,PATRICIA THORNTON.PATRICIA THORNTON.PATRICIA TROTTER.NANCY ANN TROTTER.NANCY ANN UPSHAW, EMEL LA C UPSHAW,EMELLA C UPSHAW,EMELLA C WILBORN,CEOLA WILBORN.CEOLA

QUITMAN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1995

TITLE CATEGORY

SUPPORT SERVICES - INSTRUCTIONAL

$

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

SCHOOL ADMINISTRATION SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL ADMINISTRATION SERVICES

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

MAINTENANCE & OPER. OF PLANT SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - PUPIL SERVICES

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SALARIES AMOUNT
150.00 17,730.08 $
59.50 2,800.00 27,260.14
150.00 604.62 33,414.64 150.00 150.00 844.20 585.00 9,662.76 1,606.00 5,860.21 3,485.00 29,055.54 450.00 750.00 150.00 17,400.01 1,400.00 9,430.96 16,206.36 150.00 18,571.65 12,909.20 150.00 1,117.50 12,077.44 120.00 9,638.73 4,771.60 450.00 751 .00 29,487.24 29,055.54 150.00 100.00 1,101.15 3,631.74 28,689.20 150.00 100.00 150.00 20,223.28 6,430.40 33,414.64 300.00 50.00 3,669.50 200.00 9,216.52 5,773.20 14,197.86 3,027.10 550.00 8,332.84 423.50 432.00 3,550.00 500.00 19,971.00 150.00 10,392.74 29,055.54 150.00

2
TRAVEL EXPENSE
563.74 117.65
161 .69 1,996.28
24.30
309.75 28.80 30.20 83.25
526.91
520.61

>ED

NAME
WILBORN.CEOLA WILBORN.CEOLA WILBORN.HARVEY WILBORN.HARVEY WILLIAMS,EVA M WILLIAMS.SHARON D WILLIAMS,SHARON D WILLIAMS,SHARON D WILLIAMS,SHARON D WILLIAMS.SHERMAN L WILLIFORD,CHRISTINE A WILLIFORD.CHRISTINE A WILLIFORD,CHRISTINE A WILSON,uOYCE M WILSON,uOYCE M WOODHAM.WAYNE M WOODHAM.WAYNE M WOODHAM.WAYNE M

QUITMAN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1995

TITLE CA TE GORY

I

SPECIAL REVENUE FUND - OTHER PROG

$

SPECIAL REVENUE FUND - FEDERAL

MAINTENANCE & OPER. OF PLANT SERVICES

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SPECIAL REVENUE FUND - FEDERAL

SUPPORT SERVICES - INSTRUCTIONAL STAFF

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - FEDERAL

SALARIES AMOUNT
450.40 734. 10 8,482.84 $ 10,390.75 5,671.20 16,057.30 150.00 150.00 4,362.78 8,276.19 29,705.46 6,794.00 150.00 153.458,936.92 150.00
20,074.08

TOTALS

$ 1,158,076.83 $

3
TRAVEL EXPENSE
284.80 510.65
69.45 547.25
70.63 44.50 14,638.42