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SUPPLEMENTARY INFORMATION QUITMAN COUNTY BOARD OF EDUCATION
GEORGETOvrN,GEORGlA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
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
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
April 10, 1997
Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Quitman County Board of Education
INDEPENDENT AUDITOR'S COMBINED REPORT ON SUPPLEMENTARY INFORMATION SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general plll"jJose fmancial statements of the Quitman County Board of Education, as of and for the year ended June 30, 1996, and have issued our report thereon dated April 10, 1997, 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 OMB 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 of the general purpose financial statements of the Quitman County Board of Education. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial 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.
96ARL-50
This summary and schedule is intended for the infonnation ofthe management ofthe Quitman County Board ofEducation. This restriction is not intended to limit the distribution ofthis report which is a matter ofpublic record.
Respectfully submitted,
~
Claude L. Vickers State Auditor
CLV:cm 96ARL-50
QUITMAN COUNTY BOARD OF EDUCATION SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1996
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, 1995 JUNE 30,1996
TOTAL PER SCHEDULE (CASH BASIS)
$
625,837.67 $
92,230.86 $
-104,436.58 $
613,631.95
38,568.55 25,174.60 35,781.04 66,034.64 64,948.50 10,864.59 11,153.13 51,773.57
4,987.66
7,205.88 11,849.28 10,488.42
2,916.66 2,799.80 7,039.28
-7,543.48 -3,553.18 -8,651.70
-7,300.86
36,012.73 25,174.60 39,433.74 77,883.92 66,785.22 13,781.25 13,952.93 51 ,511.99
$
930,136.29 $
139,517.84 $
-131,485.80 $
938,168.33
340,728.87
23,690.38
-44,552.76
319,866.49
Total Salaries
$
1,270,865.16 $
163,208.22 $
-176,038.56 $ 1,258,034.82
TRAVEL
GENERAL FUND
Instruction
$
Support Services
Pupil Services
Improvement of Instructional Services
General Administration
School Administration
Maintenance and Operation of Plant
Total General Fund
$
SPEC~LREVENUEFUND
Total Travel
$
1,824.69 $ 94.00
874.56 1,239.81
301.24 310.89 4,645.19 $ 3,671.86
8,317.05 $
0.00 $
0.00 $
$
-187.53 -310.89 -498.42 $
-29.50
1,824.69
94.00 874.56 1,052.28 301.24
0.00
4,146.77
3,642.36
0.00 $====-5;;;;2=7.=9;;;.2 $
7,789.13
QUITMAN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996
NAME
ANDERSON, ELLA M ANDERSON, ELLA M ANDERSON, MARY B ANDERSON, MARY B BALKCOM, JAMIE BENEFIELD,CHARLOTTE F BENEFIELD,CHARLOTTE F BILLINGS, MARILYN BROOKS,DENA BROOKS,DENA BROWN, MARY J BURKE,KARON W BURKE,KARON W BURKE,KARON W CANTY,MINNIE CORBIN,DELTONIA M CORBIN,DELTONIA M COTTON, WANDA H COTTON, WANDA H COTTON, WANDA H DANIELY,EDIE M DAVENPORT, LEOLA DAVENPORT, LEOLA DAVENPORT, LEOLA ELEBY,SYLVESTER ESPY,KAREN M ESPY,KAREN M ESPY,KAREN M FOREHAND, SHIRLEY GAMBLE,BRENITA Y GAMBLE,BRENITA Y GAMBLE,BRENITA Y 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 HAGLER, JAMES P HAMMONDS,ERICA ESTELL HATFIELD, VIVIAN F HATFIELD,VIVIAN F HEARD,MARY ELIZABETH HEARD,MARY ELIZABETH HOLLEY,DENISE F HOLLEY,DENISE F HOLLEY,DENISE F HOLMES,CLEVELAND JR HUNT,MARGARET W HUNT,MARGARET W HUNT,MARGARET W HUNTER, WI LLI E F JACKSON, BARBARA A JOHNSON, CLIFFORD P JOHNSON,EMMA NELL JOHNSON, MATTIE P JONES,CINDY D JONES, CINDY D JONES, MARY JULIA JONES ,MARY JULIA JONES,MARY JULIA KENDRICK,GENEVA B KENDRICK,GENEVA B
TITLE CATEGORY
INSTRUCTION
$
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SUPPORT SERVICES - BUSINESS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
STUDENT TRANSPORTATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
SUPPORT SERVICES - PUPIL SERVICES
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SUPERINTENDENT
GENERAL ADMINISTRATION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SCHOOL ADMINISTRATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
STUDENT TRANSPORTATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SCHOOL ADMINISTRATION
SUPERINTENDENT
GENERAL ADMINISTRATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
STUDENT TRANSPORTATION
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
SPECIAL REVENUE FUND - OTHER PROGRAMS
GENERAL ADMINISTRATION
STUDENT TRANSPORTATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SALARIES AMOUNT
11,808.46 100.00
15,599.04 2,495.84 4,844.66
400.00 50.00
6,566.60 100.00
22,340.54 13,781.25 35,200.16 $
150.00 100.00 4,881.34 650.00 50.00 23,771.28 120.00 100.00 795.81 700.00 155.00 100.00 900.00 30,363.04 250.00 100.00 7,520.70 21,958.47 250.00 100.00 27,753.72 18,375.00
18,668.84 4,388.84 34,129.19
150.00 100.00 21,751.76 4,221 . 14 24,571.42 150.00 38,619.80 22,234.04 150.00 9,061.50 100.00 100.00 50,920.44 21 ,225. 15
2,664.00 6,241.36 1,215.50 7,520.70 22,311.73 3,624.80 2,855.90
50.00 28,987.86
250.00 100.00 35,363.66 325.00
TRAVEL EXPENSE
52.00
174.50 62.00 341 . 18 179.80 1,935.33 413.33 14.80
711.10
42.00 32.50
NAME
KENDRICK, GENEVA B KENDRICK,TOMMIE L LASETER,INEZ LASETER, INEZ LASETER, INEZ LASETER, INEZ LEWIS,GLORIA A MATHEWS,JANELL MATHEWS,JANELL MATHEWS,JANELL MCCARTHY,DONALD MCCARTHY,DONALD MCCARTHY,DONALD MCCARTHY ,DONALD MCCULLOUGH,BONNIE MITCHELL,LESSIE B MOCK,GERALD DUANE MDON,COMER J NORWALK,DONNA M NORWALK,DONNA M NORWALK,DONNA M PARKMAN,JOANN S PARKMAN,JOANN S POE,EVA M POE, EVA M
PUCCIO, SUSAN T PUCCIO,SUSAN T PUCCIO, SUSAN T REEVES,RUFFIN REEVES,RUFFIN RICHARDSON, DEBORAH A RICHARDSON,DEBORAH A SHEPPARD, ANNIE F SHEPPARD,ANNIE F SHEPPARD,ANNIE F SHIRLEY,JILL H SMITH, JERRY W STANFORD ,CHANDRA STANFORD, CHANDRA STANFORD, CHANDRA TAYLOR,CATHERINE S TAYLOR,CATHERINE S TAYLOR,CATHERINE S TAYLOR,ELIZABETH B THOMAS,IRENE B THOMAS,IRENE B THOMAS,MARC A THOMAS,MARY J THOMAS , VACHON T THORNTON,DONELL THORNTON, DONELL THORNTON,JEFFREY THORNTON, JEFFREY THORNTON,PATRICIA THORNTON,PATRICIA TROTTER,NANCY ANN TROTTER,NANCY ANN UPSHAW,EMELLA C UPSHAW,EMELLA C UPSHAW,EMELLA C WALKER,DEBORAH D WELLS,ELIZABETH G WELLS,ELIZABETH G WILBORN,CEOLA WILBORN,CEOLA WILBORN,CEOLA WILBORN,HARVEY
QUITMAN COUNTY BOARD OF EDUCATION
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1996
TITLE CATEGORY
SPECIAL REVENUE FUND - OTHER PROG
$
SCHOOL ADMINISTRATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
STUDENT TRANSPORTATION
FEDERAL PROGRAMS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
FEDERAL PROGRAMS
INSTRUCTION
SCHOOL FOOD SERVICES (CENTRALIZED ONLY)
INSTRUCTION
INSTRUCTION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SCHOOL ADMINISTRATION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
FEDERAL PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
SPECIAL REVENUE FUND - OTHER PROGRAMS
STUDENT TRANSPORTATION
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
GENERAL ADMINISTRATION
INSTRUCTION
FEDERAL PROGRAMS
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
SCHOOL ADMINISTRATION
STUDENT TRANSPORTATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
I NSTRUCTI ON
SPECIAL REVENUE FUND - OTHER PROGRAMS
MAINTENANCE & OPER. OF PLANT SERVICES
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPPORT SERVICES - PUPIL SERVICES
SUPP SRVS - IMPROV INSTR & ED MEO SRVS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
INSTRUCTION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
MAINTENANCE & OPER. OF PLANT SERVICES
SALARIES AMOUNT
100.00 50.00 $ 1,568.16 421.20 6,632.22 9,919.10 6,938.68 30,753.04 150.00 100.00 2,900.07 150.00 9,486.71 10,235.70 100.00 9,960.10 22,213.55 25,841.29 21,271.50 250.00 100.00 12,650.84 100.00 3,320.48 7,071.14 150.00 1,802.40 35,363.66 30,753.04 120.00 735.00 35.00 30,504.04 250.00 100.00 25,738.42 7,119.20 18,244.20 100.00 100.00 35,363.66 150.00 100.00 6,905.25 12,068.20 1,425.00 350.00 7,279.22 1,858.96 6,067.41 75.00 1,550.00 200.00 6,976.47 1,835.43 1,275.00 350.00
32,212.66 270.00
20,664.60 1,825.00 150.00
30,753.04 325.00 175.10
6,976.46
2 TRAVEL EXPENSE
301.24
34.65
930.40 62.00 97.50
158.75 59.50 266.24
32.50
44.30 65.00
220.75 94.00
603.51 787.80
BOED
NAME
WILBORN,HARVEY WILBORN, HARVEY WILLIAMS, EVA WI LLIAMS, SHARON 0 WILLIAMS, SHARON 0 WILLIAMS, SHARON 0 WILLIAMS, SHERMAN L WILLIAMS, SHERMAN L WILLIFORD,CHRISTINE A WILLIFORD,CHRISTINE A WILSON, JOYCE M WILSON,JOYCE M WOODHAM, WAYNE M WOODHAM, WAYNE M
QUITMAN COUNTY BOARD OF EDUCATION
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1996
TITLE CATEGORY
SALARIES AMOUNT
STUDENT TRANSPORTATION
$
SPECIAL REVENUE FUND - OTHER PROGRAMS
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
SUPP SRVS - IMPROV INSTR & ED MED SRVS
SPECIAL REVENUE FUND - OTHER PROGRAMS
STUDENT TRANSPORTATION
SPECIAL REVENUE FUND - OTHER PROGRAMS
INSTRUCTION
FEDERAL PROGRAMS
INSTRUCTION
FEDERAL PROGRAMS
SUPP SRVS - IMPROV INSTR & ED MED SRVS
FEDERAL PROGRAMS
10,332.80 1,835.44 7,222.85
22,901.46 150.00
100.00 7,886.96
10.00 33,637.34 $
3,724.00
8,662.01 1,687.20
150.00 34,671.02
TOTALS
$ 1,258,034.82 $
3 TRAVEL EXPENSE
72.45
7,789.13