Supplementary information, Schley County Board of Education, Ellaville, Georgia, summary and schedule of salaries and travel, year ended June 30, 1996

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SUPPLEMENTARY INFORMATION SCHLEY COUNTY BOARD OF EDUCATION
ELLAVILLE, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET
ATLANTA. GEORGIA 30334

SUPPLEMENTARY INFORMAnON SCHLEY COUNTY BOARD OF EDUCAnON
- TABLE OF CONTENTS -
v
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 6, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation
and Superintendent and Members of the Schley 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 purpose financial statements of the Schley County Board of Education, as of and for the year ended June 30, 1996, and have issued our report thereon dated March 6, 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 ofthe Schley County Board ofEducation 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 Schley County Board of Education. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statement" 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 information of the management of the Schley County Board ofEducation. This restriction is not intended to limit the distribution of this report which is a matter of public recqrd.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:cm 96ARL-50

SCHLEY COUNTY BOARD OF EDUCATION SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1996

Ii

SALARIES

TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS JUNE 30, 1995 JUNE 30, 1996

TOTAL PER SCHEDULE (CASH BASIS)

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

928,024.24 $
57,680.60 6,835.00
32,546.47 90,918.16 68,412.50 24,289.17 49,266.47 93,952.69

131,014.78 $ -143,618.06 $

1,606.84 5,231.34

-3,113.68 -2,400.00 -5,524.32

10,210.56

-1,016.94

13,931.00

-14,770.08

915,420.96
56,173.76 4,435.00
32,253.49 90,918.16 77,606.12 24,289.17 49,266.47 93,113.61

Total General Fund

$

1,351,925.30 $ 161,994.52 $ -170,443.08 $ 1,343,476.74

SPECIAL REVENUE FUND

298,321.12

28,294.96

-43,559.84

283,056.24

Total Salaries

$

1,650,246.42 $ 190,289.48 $ -214,002.92 $ 1,626,532.98

TRAVEL
GENERAL FUND Instruction Support Services General Administration Pupil Services School Administration Business Administration
Total General Fund
SPECIAL REVENUE FUND

$

172.88 $

1,975.34 75.00
410.22 459.34

$

3,092.78 $

529.47

0.00 $ 0.00 $

0.00 $
0.00 $ -123.97

172.88
1,975.34 75.00
410.22 459.34
3,092.78
405.50

Total Travel

$

3,622.25 $

0.00 $===-1=2=3.=9==7 $

3,498.28

SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

NAME
\0
ANDREWS,BARBARA A AYERS,EDWARD L AYERS, PENNY AVERA AYERS,PENNY AVERA AYERS,PENNY AVERA AYERS,PENNY AVERA BARTLETT,LORAINE M BATTLE,DORA BENFORD,BRENDA S BLACK,JACQUELINE ELAINE BLACK, JACQUELINE ELAINE BLACK,JACQUELINE ELAINE BDND,CAROLYN M BONO,CAROLYN M BOYO,ELLEN V BRADLEY,PATRICIA GAIL BRADLEY,PATRICIA GAIL BRADLEY,PATRICIA GAIL BRAXTON,SHARON BRAXTON,SHARON BRAXTON,SHARON BRIOGES,PATRICIA A BRIDGES,PATRICIA A BRIDGES,PATRICIA A BRIDGES,PATRICIA A BROOKS,PAIGE H BROOKS,PAIGE H BROWN, KAY BROWN,KAY BROWN,TAMMY L BYRD,NANCY BYRD,NANCY BYRD,NANCY BYSE,ANNIE H CAMPBELL,BETH P CAMPBELL,BETH P CARSWELL,JACKIE G CHASE,LOU 0 CHASE,LOU 0 CHASE,LOU 0 CLARK,DEBRA CLARK,DEBRA CLEMENTS,CHARLES MIll CLEMENTS,CHARLES MIll COOPER,KAREN COOPER,KAREN CROMER, LAVERNE CRUMBLEY,MATTIE DAVENPORT,MARY JANE DILLARD,DONNA DILLARD,DONNA DUDLEY,MARY ANN DUDLEY,MARY ANN DUDLEY,MARY ANN DUNFORD, SANDRA R DURDEN,DIANE A ELLINGTDN,ROBERT B ELLINGTDN,ROBERT B GLAZE,VICKI L GRIFFIN,VIVIAN P GRIFFIN,VIVIAN P GRIFFIN, VIVIAN P GRIFFIN,VIVIAN P HALL,DONNA HALL , DDNNA HARBUCK,WANDA B

TITLE CATEGORY

INSTRUCTION

$

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SCHOOL ADMINISTRATION

SUPPORT SERVICES - BUSINESS

INSTRUCTION

INSTRUCTION

STUDENT TRANSPORTATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

INS TRUCTI ON

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

FEDERAL PROGRAMS

INSTRUCTION

STUDENT TRANSPORTATION

INSTRUCTION

INSTRUCTION

STUDENT TRANSPORTATION

FEDERAL PROGRAMS

MAINTENANCE & OPER. OF PLANT SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPEC1AL REVENUE FUND - OTHER PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

MAINTENANCE & OPER. OF PLANT SERVICES

INSTRUCTION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

INSTRUCTION

FEDERAL PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ON~Y)

SALARIES AMOUNT
6,056.60 562.50
2,767.50 180.00 180.00 180.00
1,090.92 6,903.08 6,692.46 $ 22,900.20
450.00 150.00 14,886.92 3,970.84 2,554.46 280.00 1,517.50
50.00 25,282.12
300.00 150.00 36,316.80 250.00 200.00 150.00 18,441.11 3,408.66 6,895.38 5,851.60 2,077.60 2,978.00 6,971.51 3,526.00 9,674.00 191. 25 225.00 7,786.86 31,987.44 150.00 300.00 26.67 6,257.34 90.00 45.00 3,631.34 21,650.94 6,903.08 8,557.50 11,276.67 25,615.60 150.00 42,263.12 150.00 150.00 7,125.00 1,685.60 19,494.18 3,342.00 20,105.80 28,823.60 150.00 300.00 150.00 6,279.63 6,603.56 1,267.50

TRAVEL EXPENSE
25.00 14.00
172.88
204.50

NAME
HARRIS,DORIS L HAWVER,DEBORAH A HAWVER,DEBORAH A HAWVER,DEBORAH A HAWVER,DEBORAH A HAWVER,DEBORAH A HAYNES,DALLAS HAYNES,MATTIE L HAYNES,MATTIE L HEATH,FRANCES P HILL,BELVERLYN HILL,BELVERLYN HILL,BELVERLYN HILL,BELVERLYN HINGLE,WINONA M HOLLOWAY,STEPHANIE HOLTON,EARNESTINE HOLTON,EARNESTINE HOLTON,EARNESTINE HOWARD,MARTHA A JACKSON,MELVA JEAN JACKSON,MELVA JEAN JACKSON,MELVA JEAN JACKSON,MELVA JEAN JARRIEL,LOUISE JARVIS, JOHNNIE P JARVIS, JOHNNIE P JERNIGAN,PAT S JERNIGAN,PAT S JOHNSON,JANICE H JOHNSON,JANICE H JOHNSON,JANICE H JOHNSON,WILLIAM C JOHNSON,WILLIAM C JOHNSON,WILLIAM C JONES,BARBARA JONES,BARBARA JONES,BARBARA JORDAN,LYNN KEMP,MARY CATHERINE KEMP,MARY CATHERINE KEMP,MARY CATHERINE KING,BRENDA LAMBERTH,JUDITH E LAMBERTH, JUDITH E LAMBERTH, JUDITH E LAMBERTH,JUDITH E LANKFORD,LAVADA M LANKFORD,LAVADA M LOVE,CONNIE R LOVE,CONNIE R LOVE, CONNIE R LOVE,CONNIE R MATHEWS,JOHN OSCAR MCCORKLE,ELENE MERRITT,MARY F OLIVER, SHERRY F ORTON,LAURA K PHILLIPS,EDITH J PHILLIPS,EDITH J PHILLIPS, ELAINE PHILLIPS,MARIANNE PHILLIPS,MARIANNE PHILLIPS,MARIANNE PHILLIPS,MARIANNE POUDRIER, ELIZABETH A POUDRIER, ELIZABETH A

SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

TITLE CATEGORY

SCHOOL ADMINISTRATION

$

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

GENERAL ADMINISTRATION

SCHOOL ADMINISTRATION

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

INSTRUCTI ON

INSTRUCTION

STUDENT TRANSPORTATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTIDN

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

FEDERAL PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SUPERINTENDENT

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

I NSTRUCTI ON

FEDERAL PROGRAMS

I NSTRUCTI ON

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

SUPP SRVS - IMPROV INSTR & ED MED SRVS

INSTRUCTION

I NSTRUCTI ON

SUPPORT SERVICES - BUSINESS

SPECIAL REVENUE FUND - OTHER PROGRAMS

GENERAL ADMINISTRATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

I NSTRUCTI ON

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SALARIES AMOUNT
11,610.04 25,764.00 13,312.62 $
8,556.40 18,657.98
37.00 4,701.07 2,500.00 6,915.58 30,537.02
150.00 300.00 150.00 7,828.04 35,536.60
70.00 6,903.08
200.00 6,056.60 27,911.50
150.00 300.00 150.00 3,885.44 29,541.60 1,407.34 150.00 29,630.78 32,836.28 150.00 150.00 67,412.84
2,000.00 150.00 300.00
32,137.28 6,893.88
25,615.44 150.00 150.00
7,191.20 33,895.92
150.00 300.00 150.00 1,219.16 7,525.00 2,767.50
90.00 360.00 315.00 2,425.00 10,075.66 31,893.49 5,812.23 1,070.34 20,318.33 600.00 23,505.32 31,987.28 150.00 300.00 150.00 "15,022.28 600.00

2
TRAVEL EXPENSE
75.00 30.00 128.00
1,945.34
445.34

aOED

NAME
POUDRIER,ELIZABETH A POUDRIER,ELIZABETH A PRICE,MARILYN T PURSER,CATHY H RAMSEY,ANNELLE RAMSEY,ANNELLE ROBERTSON,MARGARINE RODGERS,RICHARD WAYNE ROGERS,MICHAEL ROOKS, LI SA M ROOKS, LI SA M ROQUEMORE ,SUSANNE ROQUEMORE ,SUSANNE ROQUEMORE,SUSANNE ROQUEMORE ,SUSANNE ROYAL,SHANON V SALES-ROYAL,SHIRLEY J SALES-ROYAL,SHIRLEY J SALES-ROYAL,SHIRLEY J SALES-ROYAL, SHIRLEY J SELLARS,SHARI SHATTLES,TRINA B SHUTTERS,LINDA Y SKIDMORE, LORIANNE SMITH,ANGELI S SMITH, ANGELI S SMITH, HELEN L SMITH,HELEN L SMITH, HELEN L SMITH,HELEN L SMITH, JEANETTE SOLOMON,SARAH L STOREY,SHIRLEY J STREETMAN,ANN-MARIE STREETMAN,ANN-MARIE STREETMAN,ANN-MARIE STREETMAN,ANN-MARIE SWANSON,MINNIE PEARL SWANSON,MINNIE PEARL THOMPSON,ROSA THOMPSON, ROSA THOMPSON, ROSA TONDEE,RUFUS R JR TONDEE,RUFUS R JR TONDH,TRACI L TONDEE,TRACI L TONDEE,TRACI L TONDEE,TRACI L WELLS, BETTY P WILSON,CHRYSTANNA JANE WILSON,JEFFREY R WILSON,JEFFREY R WILSON,ROBIN WISHAM,EUNICE BELL WURTZ,CHARLES RAY WURTZ, PATTI D WURTZ,PATTI D WURTZ,PATTI D YORK,WILLIAM CAREY YORK,WILLIAM CAREY YOUNG,MICHELLE H YOUNG,MICHELLE H YOUNG,MICHELLE H YOUNG,MICHELLE H

SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

TITLE CATEGORY

SALARIES AMOUNT

SPECIAL REVENUE FUND - OTHER PROG

$

FEDERAL PROGRAMS

INSTRUCTION

INSTRUCTION

INSTRUCTION

STUDENT TRANSPORTATION

MAINTENANCE & OPER. OF PLANT SERVICES

STUDENT TRANSPORTATION

STUDENT TRANSPORTATION

STUDENT TRANSPORTATION

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

I NSTRUCTI ON

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

I NSTRUCTI ON

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

FEDERAL PROGRAMS

INSTRUCTION

I NSTRUCTI ON

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

SCHOOL ADMINISTRATION

INSTRUCTION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

MAINTENANCE & OPER. OF PLANT SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

300.00 150.00 448.00 5,783.52
7,238.40 8,994.01 9,320.00
187.50 7,008.08
2,900.00 6,648.58 27,911.50
150.00
300.00 150.00 29,841.60 1,113.75
135.00 45.00 180.00 22,983.88
3,408.66 5,959.17
3,408.66
150.00 26,918.38 $
29,392.78 150.00 300.00 150.00
11,637.58 7,071.54 3,855.15 26,417.84
150.00 300.00
150.00 30.34 7,739.04 1,158.75
405.00
90.00 29,891.76
300.00
10,527.79 240.00 540.00
45.00 6,903.08 2,920.40 8,510.68 42,552.76 22,236.22
3,834.00 21,714.97
37,398.84
300.00 150.00
6,749.60 34,350.46 20,823.15
150.00 300.00 150.00

TOTALS

$ 1,626,53" . 98 $

3
TRAVEL EXPENSE
48.00
410.22 3,498.28