Supplementary information, Schley County Board of Education, Ellaville, Georgia, summary and schedule of salaries and travel, year ended June 30, 1997

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SUPPLEMENTARY INFORMATION SCHLEY COUNTY BOARD OF EDUCATION
ELLAVILLE, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

SUPPLEMENTARY INFORMAnON

SCHLEY COUNTY BOARD OF EDUCAnON

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INDEPENDENT AUDITOR'S COMBINED REPORT ON SUPPLEMENTARY INFORMAnON SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
SUMMARY OF SALARIES AND TRAVEL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
February 20, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe 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 ofthe Schley County Board ofEducation, as of and for the year ended June 30, 1997, and have issued our report thereon dated February 20, 1998, 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 fmancial statements. Those financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these generalpurpose 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 of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmandal 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 performed for the purpose of forming an opinion on the general-purpose financial statements of the Schley 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 Schley 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.
97ARL-50

This summary and schedule is intended for the information of the management of the Schley 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,

CLV:ds 97ARL-50

Claude L. Vickers State Auditor

SCHLEY COUNTY BOARD OF EDUCATION SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1997

SALARIES
GENERAL FUND Current 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 30,1996 JUNE 30,1997

TOTAL PER SCHEDULE (CASH BASIS)

$

1,024,236.74 $ 143,618,06 $ -165,674.56 $ 1,002,180.24

56,660.02 8,310.00
34,862.58 92,023.92 85,897.01 19,928.28 49,160.16 104,171.26

3,113.68 2,400,00 5,524.32
1,016.94
14,770.08

-3,652.20 -3,300.00 -5,834.52
-1,067.78
-17,015.76

56,121.50 7,410.00
34,552.38 92,023.92 85,846.17 19,928.28 49,160.16 101,925.58

$

1,475,249.97 $ 170,443.08 $ -196,544.82 $ 1,449,148.23

305,882,77

43,559.84

-38,578.84

310,863.77

Total Salaries

$

214,002.92 $ -235,123.66 $ 1,760,012.00

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

$

112.50 $

0.00

$

112.50

2,169.50 354.27 214.00

$

-41.50

2,128.00 354.27 214.00

$

2,850.27 $

0.00 $

-41.50 $

2,808.77

304.50

123.97

428.47

Total Travel

$

3,154.77 $

123.97 $

-41.50 $==3=0,=23=7,.;,;.2=4=

SCHLEY COUNTY BOARO OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

NAME

TITLE CATEGORY

ALDRIDGE,CLIFTON LEE ANDREWS,BARBARA A AYERS,EDWARD L AYERS,PENNY AVERA AYERS,PENNY AVERA
AYERS,PENNY AVERA
BALL,PAMELA W BALL,PAMELA W
BATTLE,DORA
BENFORD,BRENDA S
BLACK,JACQUELINE ELAINE BLACK,JACQUELINE ELAINE BOND,CAROLYN M BOND,CAROLYN M
BOND,CAROLYN M BRAXTON,SHARON BRAXTDN, SHARON BRAXTON,SHARON BRIDGES,PATRICIA A
BRIDGES,PATRICIA A BRIDGES,PATRICIA A 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 D
CHASE,LOU D CLARK,DEBRA CLARK,DEBRA
COMER,KIMBERLY H COMER,KIMBERLY H COOPER,KAREN CROMER, LAVERNE
CRUMBLEY,MATTIE CRUMBLEY,MATTIE DELOACH,AMBER BRAXTON
DILLARD,DONNA DILLARD,DONNA DUDLEY,MARY ANN
DUDLEY,MARY ANN DUDLEY,MARY ANN DUNFORD,SANDRA R
DUNFORD, SANDRA R ELLINGTON,ROBERT B ELLINGTON,ROBERT B
GLAZE,VICKI L GOLPHIN,SHIRLEY A GRIFFIN,VIVIAN P
GRIFFIN, VIVIAN P
GRIFFIN,VIVIAN P HALL,OONNA HALL,OONNA HARBUCK,CHERYL HARBUCK,CHERYL
HARRIS,DORIS L HAWVER,DEBORAH A
HAWVER,DEBORAH A HAWVER,OEBORAH A
HAWVER,DEBORAH A

STUDENT TRANSPORTATION SERVICES

$

INSTRUCTION

STUDENT TRANSPORTATION SERVICES

I NSTRUCTI ON

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

STUDENT TRANSPORTATION SERVICES

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL ADMINISTRATION SERVICES

SUPPORT SERVICES - BUSINESS

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

INSTRUCTION

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

INSTRUCTION

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - FEDERAL

MAINTENANCE & OPER. OF PLANT SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

STUDENT TRANSPORTATION SERVICES

MAINTENANCE & OPER. OF PLANT SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

STUDENT TRANSPORTATION SERVICES

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL ADMINISTRATION SERVICES

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - FEDERAL

SALARIES AMOUNT
162.50 7,469.72
137.50 1,077.50
135.00 50.00 6,868.53 2,778.75 8,024.12 6,901.60 28,485.94 300.00 14,998.55 862.60 6,650.00 $ 28,296.16 450.00 300.00 39,395.00 750.00 300.00 3,765.52 7,005.28 7,234.20 6,258.40 2,600.26 7,716.70 2,500.00 10,080.00 20,431.56 300.00 7,868.77 34,734.16 150.00 5,485.40 1,045.64 400.00 150.00 28,296.20 7,659.12 6,324.00 3,346.96 6,258.40 29,964.23 150.00 44,658.32 450.00 300.00 8,121.60 1,425.00 24,483.84 150.00 7,381.64 6,001.52 31,276.52 300.00 300.00 7,320.68 7,659.12 575.00 100.00 12,647.62 22,631.00 15,592.14
23,732.38

TRAVEL EXPENSE
58.75
112.50 305.00
68.75

SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

NAME

TITLE CATEGORY

HAYNES,MATTIE L HEATH, FRANCES P HEATH, FRANCES P HEATH, FRANCES P
HILL,BELVERLYN
HILL,BELVERLYN HOLLOWAY,REGINA LEIGH
HOLLOWAY,REGINA LEIGH
HOLLOWAY,REGINA LEIGH HOLLOWAY,REGINA LEIGH
HOLLOWAY,STEPHANIE HOLLOWAY, STEPHANIE
HOLTON,EARNESTINE HOLTON,EARNESTINE
HOWARD,MARTHA A JACKSON, MELVA JEAN JACKSON, MELVA JEAN
JARRIEL, LOUISE JARVIS, JOHNNIE P JARVIS, JOHNNIE P JERNIGAN, PAT S 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 LANKFORD,LAVADA M LANKFORD,LAVADA M LOVE,CONNIE R MATHEWS, JOHN OSCAR MCCORKLE,ELENE MERRITT,MARY F OLIVER, SHERRY F PARRISH, RICHARD DOUGLAS PEEPLES,CONSTANCE
PHILLIPS, EDITH J PHILLIPS, EDITH J PHILLIPS, EDITH J
PHILLIPS, ELAINE PHILLIPS,MARIANNE
PHILLIPS,MARIANNE POUDRIER, ELIZABETH A POUDRIER, ELIZABETH A
POUDRIER, ELIZABETH A
RAMSEY,ANNELLE RAMSEY,ANNELLE ROBERTSON, MARGARINE RODGERS,RICHARD WAYNE ROGERS, MICHAEL
ROOKS, LI SA M ROOKS, LI SA M ROQUEMORE ,SUSANNE ROQUEMORE, SUSANNE ROYAL,SHANON V

INSTRUCTION

$

SUPPORT SERVICES - INSTRUCTIONAL STAFF

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPERINTENDENT

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - FEDERAL

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - SCHOOL FOOD

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

SPECIAL REVENUE FUND - SCHOOL FOOD

GENERAL ADMINISTRATION

SUPPORT SERVICES - BUSINESS

SPECIAL REVENUE FUND - OTHER PROGRAMS

GENERAL ADMINISTRATION

I NSTRUCTI ON

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

STUDENT TRANSPORTATION SERVICES

MAINTENANCE & OPER. OF PLANT SERVICES

STUDENT TRANSPORTATION SERVICES

STUDENT TRANSPORTATION SERVICES

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SALARIES AMOUNT
1,235.00 300.00 150.00
19,121.10 32,425.64
300.00 157.50 45.00 45.00 45.00 44,576.55 300.00 7,834.12 135.00 7,469.72 30,311.84 300.00 8,434.20 38,108.32 300.00 27,059.92 300.00 4,946.20 34,696.92 300.00 300.00 67,343.28
$
5,100.00 29,351.80
300.00 5,382.32 7,598.48 28,296.16
150.00 300.00 7,395.52 36,004.32 300.00 6,873.98 1,625.00 9,687.37 7,124.00 10,567.43 34,282.38 902.68 1,800.00 2,163.00
19,065.68 3,400.00 24,680.64 34,734.12
150.00 37,133.32
600.00 300.00 8,085.52 9,659.12 10,272.00
50.00 7,659.12 6,875.20 6,630.91 30,150.07
300.00 300.00

2
TRAVEL EXPENSE
1,769.50
52.50 66.50 123.97 26.00 214.00 27.50

NAME
ROYAL,SHANON V SELLARS,SHARI SELLARS,SHARI SELLARS,SHARI SHUTTERS, LINDA Y SMITH, ANGELI S SMITH,ANGELI S SMITH, HELEN L SMITH,HELEN L SMITH, HELEN L SMITH, JEANETTE SMITH, JEANETTE SMITH, JEANETTE SMITH,JULIA M SOLOMON, SARAH L STREETMAN, ANN-MARIE STREETMAN,ANN-MARIE SWANSON,MINNIE PEARL TAYLOR,JEANETTE TONDEE,RUFUS R JR TONDEE,RUFUS R JR TONDEE,TRACI L TONDEE,TRACI L WALKER,VICKI LYNN WALKER, VICKI LYNN WALKER,VICKI LYNN WALKER,VICKI LYNN WEATHERSBY,JUDI WEATHERSBY,JUDI WELLS,BETTY P WELLS, BETTY P WILSON,JEFFREY R WILSON,ROBIN WISHAM,EUNICE BELL WURTZ,CHARLES RAY WURTZ, PATTI D WURTZ, PATTI D YORK,WILLIAM CAREY YORK,WILLIAM CAREY YOUNG,ARTHUR L JR YOUNG,ARTHUR L JR YOUNG,MICHELLE H YOUNG,MICHELLE H

SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

TITLE CATEGORY

SALARIES AMOUNT

SPECIAL REVENUE FUND - OTHER PROG

$

I NSTRUCTI ON

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - SCHOOL FOOD

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - SCHOOL FOOD

SPECIAL REVENUE FUND - SCHOOL FOOD

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - FEDERAL

INSTRUCTION

SPECIAL REVENUE FUND - FEDERAL

STUDENT TRANSPORTATION SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL ADMINISTRATION SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - SCHOOL FOOD

MAINTENANCE & OPER. OF PLANT SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

INSTRUCTION

SUPPORT SERVICES - INSTRUCTIONAL STAFF

38,258.32 25,157.64
60.00 240.00 6,531.04
600.00 33,531.28
4,968.32
300.00
27,493.40
3,365.00
830.00 300.00 435.50 8,297.12 28,898.64
300.00 7,964.44
469.00 37,504.36
600.00 22,038.96
600.00
5,225.00 50.00
300.00 300.00 3,145.44
2,500.00 4,324.04
3,235.00 58,200.00 $
3,765.52
6,339.00 22,484.16 40,564.36
300.00 4,704.32 38,729.36
440.00 40.00
25,157.68
450.00

TOTALS

$ 1,760,012.00 $

3 TRAVEL EXPENSE
354.27 58.00
3,237.24