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

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SUPPLEMENTARY INFORMATION WEBSTER COUNTY BOARD OF EDUCATION
PRESTON, 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 INFORMATION WEBSTER 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
February 27, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Webster 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 Webster County Board of Education, as of and for the year ended June 30, 1997, and have issued our report thereon dated February 27, 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 financial statements. Those financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmancial 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 Webster 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 Webster 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 infonnation ofthe management of the Webster County Board of Education. This restriction is not intended to limit the distribution of this report which is a matter of public record.
~Z~
Claude L. Vickers State Auditor
CLV:cm 97ARL-50

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

SALARIES

TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS JUNE 30, 1996 JUNE 30, 1997

REPORTING RECLASSIFICATIONS

TOTAL PER SCHEDULE (CASH BASIS)

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

707,547,53 $ 110,382,57 $ -122,462.19 $

19,368,28 26,328,57 45,840,96 113,109,65 62,052.70 20,938,04 27,073,71 106,611,18

2,866,66 3,924.18 6,400,00
12,507,18

-2,984,76 -7,610,16 -1,753,22 -1,589,82
-12,582,18

-140.00 $ -26,21

695,327.91
19,250,18 30,252.75 44,630,80 111,356.43 60,462,88 20,938,04 27,047,50 106,536,18

Total General Fund

$

1,128,870,62 $ 136,080,59 $ -148,982,33 $

-166,21 $ 1,115,802,67

SPECIAL REVENUE FUND

218,391,04

29,132,02

-31.136.81

166,21

216,552.46

Total Salaries

$

1,347,261.66 $ 165,212,61 $ -180,119,14 $

0,00 $ 1,332,355.13

TRAVEL

GENERAL FUND

Current

Instruction

$

Support Services

Pupil Services

Educational Media Services

General Administration

School Administration

Business Administration

Maintenance and Operation of Plant

Student Transportation Services

Total General Fund

$

SPECIAL REVENUE FUND

1,122,14
442.40 113,50 7,130,06 $ 1,373,00 1,615,09
22,00 24,25
11,842,44 $
3,346,63

$ 127,65
127,65 $ 0,00

0,00 $
0,00 $ 0,00

0,00 $
0,00 $ 0,00

1,122,14
442.40 113,50 7,257.71 1,373,00 1,615,09
22,00 24.25
11,970.09
3,346.63

Total Travel

$

15,189,07 $

127.65 $

0.00 $

0.00 $

15,316,72

WEBSTER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1997

NAME

TITLE CATEGORY

ARCHIBALD. LEOLA C ARCHIBALD. LEOLA C ARCHIBALD. LEOLA C BARLEY.RITA DAWN BROWN. ANN EMILY
BROWN. DIANE BROWN. DIANE
BROWN.DIANE
BROWN. LILLIE MAE BROWN. WILLIE 0
CHANEY.LEVERT C CHANEY.LEVERT C CRAWFORD.GEORGE
CRAWFORD.GEORGE CRAWFORD. IVORY CRAWFORD. IVORY CRAWFORD. IVORY CRIMES. CARLTON JERMAINE CRIMES.CLEMMIE YVONNE CRIMES.JIMMIE JR
CRIMES. RONNIE A CRIMES.WILLIE G CRIMES.WILLIE G
CUNNINGHAM,GEORGE F DAVIS.BRENDA T DAVIS.BRENDA T DAVIS.BRENDA T DAVIS.BRENDA T
DOTTS.REGINA THORNTON DOTTS.REGINA THORNTON DOTTS. REGINA THORNTON DOTTS.REGINA THORNTON ELLINGTON. LORAINE ELLINGTON. LORAINE
ESCHMANN.BETTY ANNE FISHER.MARSHA M FISHER.MARSHA M FISHER.MARSHA M
FUSSELL. MI LINDA GAY,GLORIA J GAY,GLORIA J
GREENE. JOHN A
GREENE. JOHN A GREENE. JOHN A GREENE,JOHN A GRIGGS,LYNN B GRIGGS. LYNN B GUNNELS. LAURA LEE HARRELL. CLI FFORD
HEARD. LI LLI E B HEARD.LILLIE B HERRING,JIMMY F HERRING,JIMMY F
HOLT.ROBERT LEE HOPKINS.SEBRINA
INGRAM.SHERRI LYNN
JACKSON,ANGELA DENISE JACKSON.ANGELA DENISE JACKSON,ANGELA DENISE JOHNSON.ANTHONY J JOHNSON. GALE 0 JOHNSON. KATHY ANNE JOINER,PATRIECE
JOINER.PATRIECE JOINER,PATRIECE
JORDAN.HELEN

INSTRUCTION

$

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

INSTRUCTION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

STUDENT TRANSPORTATION

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

SUPPORT SERVICES - PUPIL SERVICES

SUPP SRVS - IMPROV INSTR & ED MED SRVS

STUDENT TRANSPORTATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

STUDENT TRANSPORTATION

MAINTENANCE & OPER. OF PLANT SERVICES

STUDENT TRANSPORTATION

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

GENERAL ADMINISTRATION

FEDERAL PROGRAMS

GENERAL ADMINISTRATION

MAINTENANCE & OPER. OF PLANT SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SCHOOL ADMINISTRATION

INSTRUCTION

GENERAL ADMINISTRATION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

STUDENT TRANSPORTATION

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

SUPERINTENDENT

GENERAL ADMINISTRATION

INSTRUCTION

I NSTRUCTI ON

INSTRUCTION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

MAINTENANCE & OPER. OF PLANT SERVICES

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

I NSTRUCTI ON

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

SALARIES AMOUNT
2.272.50 45.00 180.00 35.00
350.00 4.741.95
450.00 3,444.95 11,720.31 9,045.84 4,071.'16
300.00 3.510.00
45.00 180.00 300.00 6.535.00 590.00 $ 14.266.35 10.902.64 8.959.44 13.939.80 10,054.48 240.00 21.778.99 23.352.75
3.870.32 17,677.52
675.00 600.00 525.00 300.00 14,956.52 405.00 19.285.42 5,500.00 19.636.76
70.00 8.370.60
450.00 29.367.50
500.00 300.00 450.00 8.370.60 300.00
70.00 9.415.04 11.286.32
358.12 18,951.36
35.00 280.00 6,401 .54 3,369.15 450.00 4.635.81 192.50 450.88
70.00 26,451.31
150.00 300.00 10.716.92

TRAVEL EXPENSE
24.25 22.00 634.76 1.086.10 997.82 217.00 1.048.42 1.612.00
300.91
972.82
36.50

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

NAME

TITLE CATEGORY

JORDAN,JAMES K JORDAN,KIMBERLY DEWETTE JORDAN, KIMBERLY DEWETTE JORDAN, KIMBERLY DEWETTE JORDAN,KIMBERLY DEWETTE
JORDAN,MAXINE JORDAN,MAXINE
JOWERS,ALLEN F
JOWERS,GAIL PERRY KEATON,ELLA M
KENNEDY ,JIMMY KENNEDY ,JIMMY KING,GEORGIA L KING,GEORGIA L LOCKETT,EFFIE MATHIS , MARGARET MATTHEWS,BEVERLY MCDAY,DORIS W MCDAY,DORIS W
MCDAY,DORIS W MCDAY,DORIS W
MERRITT,DEXTER E MERRITT,RENA MAE MERRITT,RENA MAE MERRITT,RENA MAE MERRITT,RENA MAE MONCUS,SUE L MONCUS,SUE L MONCUS,SUE L
MOSES,GEORGE E MOSES,GLADYS SIMS
MOSES,GLADYS SIMS MOSES,GLADYS SIMS MOSES,SHONDA MOSES,SHONDA MOSES,SHONDA MOSES,SHONDA MOSLEY,AUDREY LOUISE MOSLEY,SELMA R MOSLEY,SELMA R NEALY,GEORGE W PAGE,ANN B
PAGE,ANN B PAGE,ANN B PAGE, JULI E H PAGE, JULI E H PAGE, JULI E H PAGE, JULIE H PATTERSON,LOUWYCIE PATTERSON,LOUWYCIE PHILLIPS,CHANDA LEA PHILLIPS,CHANDA LEA PHILLIPS,CHANDA LEA
POWELL,HILL GWENDOLYN RICHARDSON,IRWIN
ROBERTS,EGLADYS ROGERS, LINDA K
ROGERS, LINDA K ROGERS, LINDA K ROGERS, LINDA K SMITH,BEVERLY K SMITH , BEVERLY K SMITH , BEVERLY K SMITH, GURLENA R
SMITH, VIVIAN L SMITH, VIVIAN L SPEEGLE,RACHEL J

MAINTENANCE & OPER. OF PLANT SERV

$

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

INSTRUCTION

FEDERAL PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SCHOOL ADMINISTRATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

MAINTENANCE & OPER. OF PLANT SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

STUDENT TRANSPORTATION

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

I NSTRUCTI ON

I NSTRUCTI ON

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SALARIES AMOUNT
997.50 7,371.64
150.00 450.00 633.32 8,186.90 450.00
75.00 8,386.40 $ 6,150.00 42,434.70
150.00 300.00 22,149.20 7,834.23 17,192.06 33,385.34 33,796.80 600.00 150.00 300.00
15.00 10,974.00
150.00 1,050.00 1,473.75 39,784.96
300.00 450.00 10,151.04 23,746.07 450.00
28,551.60 300.00 150.00 300.00
29,018.40 450.00
32,828.30 9,487.04
41,385.00 150.00 300.00
39,354.96 150.00 150.00 300.00
5,600.50 450.00 600.00
24,230.80 300.00
2,305.00 5,520.02
455.29 38,591.80
750.00 150.00 300.00 29,358.46 150.00 300.00 922.50 10,664.00 450.00 39,711.66

2
TRAVEL EXPENSE
822.45 45.00 46.50 156.00
442.40
22.25 244.27
108.63 71.50
82.50 36.50

NAME
SPEEGLE,RACHEL J STARLING,LINDA JEAN STARLING,LINDA JEAN STARLING,LINDA JEAN STEVENS ,KENNETH STEVENS,KENNETH SWAIN,ANGELA K SWAIN,ANGELA K THORNTON,BONNECE THORNTON, BONNECE TYMES,TORICA DEANDRE TYMES,TORICA DEANDRE WALKER,DEBRA WALKER, DEBRA WALKER,DEBRA WALKER,DONNA A WALKER,DONNA A WALKER,DONNA A WALTON, JUANITA E WANT,REBECCA ANN WANT,REBECCA ANN WAYMON,SHIRLEY ANN WAYMON,SHIRLEY ANN WAYMON,SHIRLEY ANN WAYMON,SHIRLEY ANN WILEY,JAMES BOWMAN WILEY,JAMES BOWMAN WILEY,JAMES BOWMAN WILEY,JAMES BOWMAN WILLIAMS,RAMONA DENISE WILLIAMS,ULYSSES WILLIAMSON,MINNIE M WILLIAMSON,MINNIE M WILLIAMSON,MINNIE M WILLS,MARIE S WILLS,MARIE S WILLS,MARIE S WILLS,MARIE S WITCHER,A STEPHENS WITCHER,A STEPHENS WITCHER,A STEPHENS

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

TITLE CATEGORY

SALARIES AMOUNT

SPECIAL REVENUE FUND - OTHER PROG

$

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

MAINTENANCE & OPER. OF PLANT SERVICES

STUDENT TRANSPORTATION

I NSTRUCTI ON

SPECIAL REVENUE FUND - OTHER PROGRAMS

STUDENT TRANSPORTATION

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SUPPORT SERVICES - PUPIL SERVICES

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

SUPERINTENDENT

SUPP SRVS - IMPROV INSTR & ED MED SRVS

GENERAL ADMINISTRATION

SCHOOL ADMINISTRATION

INSTRUCTION

STUDENT TRANSPORTATION

INSTRUCTION

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPPORT SERVICES - BUSINESS

MAINTENANCE & OPER. OF PLANT SERVICES

SPECIAL REVENUE FUND - OTHER PROGRAMS

SCHOOL FOOD SERVICES (CENTRALIZED ONLY)

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

FEDERAL PROGRAMS

300.00 450.00 8,004.96 300.00 10,012.70 11,033.60 8,004.96 300.00 9,435.00 3,474.63 4,975.70 600.00 43,362.36 $ 900.00 450.00 422.24 450.00 7,582.72 183.02
35.00 35.00 333.34 750.00 150.00 25,067.14 55,442.13 300.00
23,357.16 280.00
9,307.04 7,124.00 38,050.80
450.00 20,938.04
180.00 600.00 850.00 38,685.00 150.00 150.00

TOTALS

$ 1 ,332,355. 13 $

3
TRAVEL EXPENSE
155.50
212.50 3,152.55 1,000.00
113.50 1,615.09
37.00 15,316.72