) ' ,'.., \: I,,. ... _ ,..' 1 'j ' '' l ' '' ' ' . ' , '~ .., 1/ .- ; t-': !, ' :., . ,- I ~ - - ' ,,. t,.'. , - r ,. ,, 1 ( ' ,J, '1,, -' ,f. '' . ' ., '' , ' ','' - ,, ,I'/ . , ',,,. ,o T ',_' . , ,I 1'' :'' ,. : \ r_,' ' ," .... ., I - { 1 t/ ,',-:,: ,, : ..... __ ,, ~ . . . , __ ,,, -' .i1 , ~ I . ',.' -' ' '- :' ' l, " ... "' . 'f ' , ,,... ,; _,' ,. ,,._,, ' '' ., .... _,., ,' I > .,.,,.-. ; ','' :' . \. '- ; ' -., ., ,, 'r" I ,._1 '.' ,,,' .... \ I ,I I '. ,''' '',. '-I, ,_ .. _,. ,.-i ,.,- - l ',1.,._ ,.,.- , ...,,, l ,,_' ' , ' ,., .' , ..... .. , J _ ., .... : .,, ._, 1:.-' ' ,' ::R6ss~11 vi Hint6ri _. t,". ,, , _.,State Auditoi<"~ ,. ,. ' ' ., ...... I ( ~ ' '' - - _'; ,, ' - ... ,: .~ i:, \ ' :,. :- ' -= .;.. ,., .. . _ ,,' ... . ,._. ' .., ' '' , '' 4.' I : '- - ( " , ' CITY OF DUBLIN BOARD OF EDUCATION - LAURENS COUNTY -TABLE OF CONTENTS- INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL w. JSSELL HINTON STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, SW., Suite 214 Atlanta, Georgia 30334-8400 June 3, 2002 Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education and Superintendent and Members of the City of Dublin Board of Education INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL Ladies and Gentlemen: We have audited the general-purpose financial statements ofthe City ofDublin Board ofEducation, as of and for the year ended June 30, 2001, and have issued our report thereon dated June 3, 2002, 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 of Education'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 auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free ofmaterial 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 ofEducation's financial statements was qualified for the Board ofEducation's failure to record as expenditures certain salaries earned by employees ofthe Board ofEducation as ofJune 30, 2001, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2000, are recorded as expenditures in the fiscal year 2001 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America. 2001ARL-50 Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements taken as a whole. The Schedule ofSalaries and Travel included in this separately issued document is presented for purposes of additional analysis and is not a required part of the generalpurpose financial statements ofthe City ofDublin Board ofEducation. The Schedule ofSalaries and Travel has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion, except for the effects of the matters referred to in the preceding paragraph, such information is fairly stated, 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 report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use of management, members of the City of Dublin Board of Education and members of the General Assembly of Georgia and is not intended to be and should not be used by anyone other than these specified parties. RWH:gp 2001ARL-50 SCHEDULE OF SALARIES AND TRAVEL CITY OF DUBLIN BOARD OF EDUCATION - LAURENS COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 NAME ABNEY.CORI R ALLEN.CAROLYN N ALLEN.CLAUDIA T ALLEN.DORIS J ALLEN.KATHERINE DIANNE ALLEN.LONNIE GILBERT ALLEN.SARAH C ALLIGOOD.GERALDINE D ALLIGOOD.JUDITH LYNN ANDERSON.JOHNNIE ANDERSON.MARY C ARLINE.CHERRIE M ARLINE.RETA MAE ASHLEY.ROSA ASHLEY.SHANNON ASHLEY.THELMA ATWOOD.JERRY T AUSTIN.LAURA JONES AVERY.LUANN M AXSON,GABIREL J BAEUMEL,KAY M BAGGETT.ANNE J BAGGETT.TONYA MICHELLE BAGWELL.TABITHA SUE BAILEY.JAMES U BAKER.LEOLA M BALCOM,BEVERLY L BARBEE.JESSIE S BARFOOT.ANNETTE R BARNES.BERNICE H BARRS.CARL D BARRS.DEBORA G BATEY.SUSAN E BATEY.THOMAS JR BAYTO,JOHN A BEALE.CHARLES E BEALE.CHARLES E JR BEALE.VICKIE L BEARD.GWENDOLYN BEASLEY.LYNN D BECK.TRACY RENEE BELL.ELAINE BEST.LUCILE S BETHEA.DAWN HOGAN BLASH.TANYA D BLOCKER.DAVID EDWARD BOATWRIGHT.ANNIE BOSTIC.EMORY C BOSTICK,JAPORIE M BOWEN.ANNE H BOWEN.SHIRLEY L BOWERS.KIMBERLY S TITLE CATEGORY Speech-Language Pathologist General Adm1n Secretary/Clerk Food Service SedClerk/Bkkpr Special Educabon Interrelated Gifted Middle (6-8) Teacher Instructional Specialist P-8 Paraprofess1onal/Teacher Arde Substitute Teacher Teacher of Mild Intellectual Paraprofess1onal/Teacher Arde Grade 2 Teacher School Food Service Worker Substitute Teacher Substitute Teacher Grade 5 Teacher Paraprofess1onal/Teacher Aide Custodial Personnel Grades 6-8 Teacher Teacher of Heanng Impaired Student Substitute Teacher Kindergarten Teacher Food Service SecJClerk/Bkkpr Substitute Teacher Subsbtute Teacher Grades 6-8 Teacher Paraprofess1onal/Te