Supplementary information, Taliaferro County Board of Education, Crawfordville, Georgia, summary and schedule of salaries and travel, year ended June 30, 1994

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

SUPPLEMENTARY INFORMATION TALIAFERRO COUNTY BOARD OF EDUCATION
CRAWFORDVILLE, GEORGIA SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994

SUPPLEMENTARY INFORMATION TALIAFERRO COUNTY BOARD OF EDUCATION
- TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S COMBINED REPORT ON SUPPLEMENTARY INFORMATION SUMMARYANDSCHEDULEOFSALARIESANDTRAVEL SUMMARY OF SALARIES AND TRAVEL

C!AUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 7, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Taliaferro 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 Taliaferro County Board of Education, as of and for the year ended June 30, 1994, and have issued our report thereon dated July 7, 1995, 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.
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, 1994, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1993, are recorded as expenditures in the fiscal year 1994 financial statements rather than in the prior year as required by generally accepted accounting principles.
94ARL-50

Our audit was conducted for the purpose offorming an opinion on the general purpose financial statements ofthe Taliaferro 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 ofadditional analysis and is not a required part ofthe general purpose financial statements ofthe Taliaferro 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, except for the effect on the Summary and Schedule of Salaries and Travel of the matter 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 summary and schedule is intended for the information ofthe management of the Taliaferro County Board ofEducation. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:jy 94ARL-50

TALIAFERRO CQUNIY BOARPOF l=PUCAIION
SUMMARY OF SALARIES AND TRAVEL
YEAR ENPEP JUNE :30 1994

ALABIES
GENERAL FUND Instruction Support Services lfflf)IOVefflenl of Instructional SeMces Educational Media Services General Administration School Administration Business Administra.tion Maintenance and Ope,ation of Plant student Transportation Services
TolalGaneral Fund
SPECIAL REVENUE FUND
Tolal Salaries

TOTAL PER FINANCIAL STATEMENTS {ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS

JUNE 30 1993

JUNE 30 1994

TOTAL PER SCHEDULE !CASH BASIS\

279,364.76 $
2,700.00 16,537.43 58,358.72 59,021.43 24,725.16
5,347.18 55 424.75
501,479.43 $
141896.14

0.00 $
0.00 $ 21 969.24

0.00 $
0.00 $ -21 456.36

279,364.76
2,700.00 16,537.43 58,358.72 59,021.43 24,725.16
5,347.18 55 424.75
501,479.43
142 409.02

643,375.57 $

21,969.24 $

-21,456.36 $

643,888.45

GENERAL FUND lnstruclion SupportSonnees lmp,ovemenl of Instructional Services Educational Media San/ices General Administration SchoolAdminiatration Business Administration Student Tranoportation San/ices
Tolal Gane,aJ Fund
SPECIAL REVENUE FUND
Tola! Travel

808.33 $
669.37 271.61 1,673.90 370.36 603.99
14.49
4,412.05 $
1 047.38
5,459.43 $

0.00 $ 0.00 $ 0.00 $

0.00 $ 0.00 $

808.33
669.37 271.61 1,673.90 370.36 603.99
14.49
4,412.05
1 047.36

o.oo $ _ _ _5,.._4.59.=.43"'

NAME
ALEXANDER, MILTON ALEXANDER, MILTON ALEXANDER, MIL TON ANDREWS, EARNESTINE ANDREWS, LAVETTE F ANDREWS, LAVETTE F ANDREWS, LAVETTE F ANSLEY, LISA ANN ANSLEY, LISA ANN ANSLEY, LI SA ANN BARCLAY, NANCY S BARCLAY, NANCY S BARNHART, LI NOA S BARNHART, LI NOA S BAUGHN, I VY A BURTON,ANNICE BURTON.ANNICE CHAPMAN, ANNIE CHAPMAN, ANNIE CHAPMAN, ANNIE CHAPMAN, JOSEPHINE CHAPMAN,WILLIAM H CHAPMAN.WILLIAM H CHATMAN.MARVIN CHATMAN.MARVIN CHATMAN.MARVIN CHEELY, RUBYE CHEELY, RUBYE CHEELY, RUBYE CLAYTON, MILLER CLAYTON, MILLER DRINKARD. MARIE DRINKARD.MARIE DRINKARD,MARIE DUBOIS, SHERRY DUBOIS, SHERRY DUBOIS, SHERRY FENNELL, MARTHA R FENNELL, MARTHA R FENNELL, MARTHA R FENNELL, MARTHA R FENNELL, MARTHA R FLYNT ,BONNIE 0 FLYNT ,BONNIE 0 FLYNT ,BONNIE 0 GODBEE, CORRINE GREENE, LOIS HARRIS.EVANS HOR HARRIS.EVANS HOR HARRIS.EVANS HOR HARRIS, SHIRLEY ANN HATNEY ,KESSIA MONQUIE HATNEY ,KESSIA MONQUIE HOLT, JANE HOLT, JANE HOLT, JANE HUGHES, GEORGE JOHNSON, GEL! SA KAROL JOHNSON, GEL! SA KAROL JONES, KENNETH MANN, LAURA LEE MANN, LAURA LEE MANN, LAURA LEE MASSEY, EDNA MCLENDON.ANNIE R MCLENDON, ANNIE R

TALIAFERRO COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994
TITLE CATEGORY
MAINTENANCE & OPER. OF PLANT SERV STUDENT TRANSPORTATION SCHOOL FOOD SERVICES (CENTRALIZED ONLY) FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS FEDERAL PROGRAMS INSTRUCTION FEDERAL PROGRAMS INSTRUCTION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS FEDERAL PROGRAMS SCHDDL FOOD SERVICES (CENTRALIZED DNLY) MAINTENANCE & OPER. DF PLANT SERVICES STUDENT TRANSPORTATION SUPP SRVS - IMPROV INSTR & ED MED SRVS SCHOOL ADMINISTRATION FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS FEDERAL PROGRAMS INSTRUCTION SUPP SRVS - IMPRDV INSTR & ED MED SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SCHOOL ADMINISTRATION SUPPORT SERVICES - BUSINESS FEDERAL PROGRAMS SUPPORT SERVICES - BUSINESS FEDERAL PROGRAMS SCHDDL FDDD SERVICES ( CENTRAL! ZED DNL Y) FEDERAL PROGRAMS FEDERAL PROGRAMS SUPERINTENDENT SUPP SRVS - IMPROV INSTR & ED MED SRVS GENERAL ADMINISTRATION INSTRUCTION INSTRUCTION SUPP SRVS - I MPROV INSTR & ED MED SRVS INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS FEDERAL PROGRAMS STUDENT TRANSPORTATION INSTRUCTION SPECIAL REVENUE FUND - OTHER PROGRAMS STUDENT TRANSPORTATION INSTRUCTION SUPP SRVS - IMPROV INSTR & ED MED SRVS SPECIAL REVENUE FUND - OTHER PROGRAMS INSTRUCTION INSTRUCTION STUDENT TRANSPORTATION

SALARIES AMOUNT
5,319.68 9,368.50 $ 2,145.0C 3,404.10
273. 45 26 .55 50.00
20,542.60 300.00 133.30 183.50
28,214.74 2,965.66 6,575.04 9,472.58
12,513.74 16,167.62
9,461.60 53.41 41.48
8,415.14 27 .50
9,210.06
45,601.28 953 .90
28,431.32 750.0C 183.50
1,796.90 53.10
2,852.42 172.58 50.00
22,707.78 450.00 147 .10
2,371.71 41.33
7,341.62 7,851.10
233. 52 16,874.06
3,438.0C 6,292.04 8,952.94 9,621.84 58,358.72
9,541.14 9,540 70
300.00 32,575.36
7,808.22 8,186.24 1,359.40 9,302.55 20,542.60
133 30 14,052 42
6,499 80 6,073 99

TRAVEL EXPENSE
14 .49
247. 89 64 .97
146.84
86 62 341 .43
16 80
51. 12 370.36 132.22
271 .52 212.85
345 57 258 42 195.31
39.45 28.30 1,673.90 24 39 128.10 307 .17
33 50 35 00 35 95

TALIAFERRO COUNTY BOARO OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994

NAME

TITLE CATEGORY

SALARIES AMOUNT

MERRITT, KENNETH BERNARD MONCRIEF ,BARBARA JOAN MONCRIEF, BARBARA JOAN MOORE, DARLENE MOSS, LUWANA MOSS, LUWANA RANOOLPH,JAMES FRANK JR RHODES, GLORIA RUDD, LOU JEAN RUOD, LOU JEAN SUTTON, AGNES SUTTON, AGNES SUTTON, AGNES SUTTON, AGNES WILLIAMS, BRENDA WILLIAMS, BRENDA WILLIAMS.WILLIE JAMES WYNN, ADRIENNE D WYNN,ADRIENNE D

STUDENT TRANSPORTATION

$

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

SCHOOL ADMINISTRATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

STUDENT TRANSPORTATION

INSTRUCTION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MEO SRVS

1,794.77 25,961.42
167 .90 8,366.88 6,078.53 8,632.40 5,895.84 4,206.40 19,759.04
114.24 15,080.62
450.00 169.10 10,878.30 23,602.74 977 .00 5,970.82 9,001.88 472.84

TOTALS

643,888 45 $

TRAVEL EXPENSE
16.65
98.87 135.80 111.92
8 40 25 62
5,459.43