{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2001-h2002-bsuppl-p","title":"Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2002","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Taylor County, 32.55546, -84.25046"],"dcterms_creator":["Georgia. Department of Audits"],"dc_date":["2002-06-30"],"dcterms_description":["Year ended June 30, 1999-","Ceased with: Fiscal year ended June 30, 2002.","Title from cover.","Report year covers fiscal year.","Supplement to: Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999; Taylor County Board of Education, Butler, Georgia, report on audit of the financial statements for the fiscal year ended ..., fiscal year ended June 30, 2000-fiscal year ended June 30, 2002.","Schedule of salaries and travel supplements for local Georgia Boards of Education, Libraries, etc. ceased to be published in print in 2002. Starting in 2003 this information can be accessed online, including individually by government body, through the Georgia Government Publications database in GALILEO or in the annual CD-ROM called: Salary and travel compilation reports.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed July 14, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Taylor County (Ga.).--Board of Education--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Taylor County--Statistics--Periodicals.","Education--Georgia--Taylor County--Finance--Statistics--Periodicals.","Salaires--Personnel scolaire--Géorgie (État)--Taylor--Statistiques--Périodiques.","Georgia Government Documents--Serial"],"dcterms_title":["Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2002"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2001-h2002-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2001-h2002-bsuppl-p"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"/0A  :c -'.' \r\n-~,.Boo '. .\" \r\n \r\n' . 1,: \r\n \r\n'' ,.,,,. \r\n' \r\n \r\n, \r\n \r\n' ' . \r\n \r\n..::fR;i\\~' . ~ .\u003c . ,. \r\n \r\n~ R_1,,.';_ .... \r\n \r\n.,, ' ' - \r\n \r\n' 'I/ \r\n \r\n:: ~ ., \r\n \r\nJ ...... \r\n \r\n~:\\. \r\n \r\n' . \r\n'''' \r\n \r\n_,. \r\n \r\n,' \r\n \r\n;\u003ci, / ./ .iti~~to:~; GE0RG1;.::-,: - .: :\u003c T~3-..' ,.-;: :.:. 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(. \r\n \r\n. ,' \r\n.' ,..... , \r\n,, ' \r\n \r\n.'. \r\n,' \r\n \r\n' 't' \r\n \r\n,- I \r\n \r\n~ 'J l \r\n \r\n...., ' \r\n\\, \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION -TABLEOFCONfENTS- \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND 1RAVEL SCHEDULE OF SALARIES AND 1RAVEL \r\n \r\n RussELL W. HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Wa!\u003ehmgton Street. S. W., Su11c 214 Atlanta, Georgia 30334-8400 \r\nFebruary 28, 2003 \r\n \r\nHonorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education \r\nand Superintendent and Members of the Taylor County Board of Education \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL \r\nLadies and Gentlemen: \r\nWe have audited the general-purpose financial statements ofthe Taylor County Board ofEducation, as of and for the year ended June 30, 2002, and have issued our report thereon dated February 28, 2003, 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. \r\nWe 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 op1ruon. \r\nAs 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, 2002, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2001, are recorded as expenditures in the fiscal year 2002 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America. \r\n2002ARL-50 \r\n \r\n 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 Taylor County 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. \r\nThis report is issued pursuant to the Official Code of Georgi.a Annotated 50-6-27 and is intended solely for the information and the use of management, members of the Taylor County 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. \r\nRWH:gp 2002ARL-50 \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF, SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 \r\n \r\nNAME \r\nALBRITTON.APRIL ALBRITTON,ASHLY N ALBRITTON.JENNIFER D ALBRITTON.LESLEY R ALONZO.SUE ANDREWS.CHARLES ANDREWS,SHERINETTE T ARMSTRONG.LINDA AVERA.STACY STREETMAN BACLE,BRENDA M BAILEY,C LYNN BAILEY,MICHAEL B BARFIELD.BARNEY BARKER.SHIRLEY THOMAS BARROW.DOLLY JO BARROW.HOLLIE LEE BARROW.KRISTI D BEAGLES,ROZENA C BENTLEY.MARY N BENTLEY-SIMMONS.CHARLENE BIGGS,DEBRA D BLACK.DEBORAH SUE BOLTON.DEBORAH L BONE,DANAH BRANNIN,BONNIE H BRASWELL.MATTIE BREWER.JANICE D BROOKS.KERRY JO BROOKS.PAIGE BROOKS,SUSAN L BROWN.CONNIE S BROWN,JANE H BROWN.KAREN S BROWN.SHERYL BRUMFIELD.ANNETTE P BUNKLEY.BARBARA ANN BUNKLEY.EARNEST BURGAMY,ELLEN CALDWELL.CLARA F CALLIER.NATALIE BREWER CALLIER.THOMAS PRIER CARPENTER,LYNDA P CARR,LISAD CARSON.CLARA CARTER,NAOMI CHAPPELL,KEYTISE CHATMAN.EMMA J CHEEK.CHARLES D CHEEK,TERA W CLARK,SUE P CLOWS,PATSY A COBB.LISA COCKERHAM.KATHY COLEMAN.EDWARD COLEMAN.ELOISE WILLIAMS COOPER,CARRIE E \r\n \r\nTITLE CATEGORY \r\nSubstitute Teacher Special Education Interrelated Business Serv Secretary/Clerk Grade 3 Teacher School Food Service Worker Maintenance Personnel Paraprofessional!Teacher Aide Paraprofess1onal/Teacher Aide Ear1y Intervention Teacher (Kmd.) Bus Dnver Grade 1 Teacher Grade 7 Teacher Vocational (9-12) Teacher Ear1y lntervenbon Primary Teacher Paraprofessional!Teacher Aide Grades 9-12 Teacher Secretary Substitute Teacher Title I Director Grade 6 Teacher School Food Service Worker Grades K-5 Teacher Grade 7 Teacher Grade 4 Teacher Principal School Food Service Worker Substitute Teacher Substitute Teacher Kindergarten Teacher Substitute Teacher Grade 8 Teacher Eariy Intervention Primary Teacher Grade 2 Teacher Secretary Kindergarten Teacher ParaprofessionaVTeacher Aide Bus Driver Kindergarten Teacher Grade 7 Teacher Grade 8 Teacher Director of Curriculum/Instr Grade 2 Teacher Vocabonal (9-12) Teacher Paraprofessional!Teacher Aide Substrtute Teacher School Food SeMce Worker Substitute Teacher Grades 9-12 Teacher Vocational (9-12) Teacher Family SeMces Coordinator School Food Service Worker Paraprofess1onaVTeacher Aide School Nurse Bus Driver Elementary Counselor Ear1y Intervention Pnmary Teacher \r\n- 1- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n217 50 \r\n \r\n39,875.68 $ \r\n \r\n48.52 \r\n \r\n55,075.00 \r\n \r\n32,296 34 \r\n \r\n48 16 \r\n \r\n9,360 34 \r\n \r\n27,491 73 \r\n \r\n15,360 70 \r\n \r\n13,040.70 \r\n \r\n22,418 09 \r\n \r\n9,294.00 \r\n \r\n7,883.00 \r\n \r\n7,308.18 \r\n \r\n50,298 49 \r\n \r\n25,929.00 \r\n \r\n13,320.70 \r\n \r\n6,761.82 \r\n \r\n14,981.40 \r\n \r\n6,940.00 \r\n \r\n54,821.16 \r\n \r\n863.98 \r\n \r\n48,537.64 \r\n \r\n9,303.20 \r\n \r\n48,137.64 \r\n \r\n24,598.35 \r\n \r\n31,122.88 \r\n \r\n73,069.84 \r\n \r\n10,115.70 \r\n \r\n1,060.00 \r\n \r\n877.50 \r\n \r\n33,170.92 \r\n \r\n53.76 \r\n \r\n80.00 \r\n \r\n47,072.80 \r\n \r\n50.40 \r\n \r\n50,261.70 \r\n \r\n40,647.00 \r\n \r\n16,903.21 \r\n \r\n55,097 40 \r\n \r\n13,040.70 \r\n \r\n2,097.75 \r\n \r\n48,767.64 \r\n \r\n50,705.88 \r\n \r\n55,26416 \r\n \r\n73,429.66 \r\n \r\n702.01 \r\n \r\n49,267.64 \r\n \r\n46,935.74 \r\n \r\n1,130.92 \r\n \r\n13,280.70 \r\n \r\n2,360.00 \r\n \r\n9,398.71 \r\n \r\n40.00 \r\n \r\n36,920.08 \r\n \r\n97.72 \r\n \r\n30,614.32 \r\n \r\n1,532.24 \r\n \r\n28,917.50 \r\n \r\n441.36 \r\n \r\n8,992.89 \r\n \r\n12,080.70 \r\n \r\n34,643.30 \r\n \r\n50.96 \r\n \r\n10,391.95 \r\n \r\n60,537.59 \r\n \r\n327.02 \r\n \r\n41,420.70 \r\n \r\n NAME \r\nCOOPER.DOROTHY J CROWLEY.PHOEBE CURRINGTON.EDWARD DAVIS.DEANNA DAVIS.JEAN DAVIS.JUDITH A DEAN.CONSTANCE V DENNARD.JOLYNN A DIQUATTRO,RON A DOROUGH.SARA R DOWDLE.SARAH R DRAINS.LINDA F DRIGGERS.TAMMIE G DUNCAN.ELLEN M EISON.CANDICE S EUBANKS.DONNA EUBANKS.JENNIFER M EUBANKS.RALPH W FAIN,B STEVEN FEATHER.SARAH FLOYD.ANGELA D FLUELLEN.EVELYN D FORD.PRISCILLA FORD.RHONDA FRAZIER.JAYS FRAZIER.RANDALL B FRAZIER.SANDRA K FRAZIER.SUZANNE B FRICKS.CHEREE GEE FRYE.RENEE FULLER,GAYLE W FULLER.TERESA GIBSON,BRENDA GIBSON.JOHNNIE GIBSON.LATOSHA M GIBSON,MAELENE GILES,DEANNA L GILES,KAYK GLOVER.CURTIS L GODDARD.KATHY U GORDON.JEANETTE S GRANT,SHERNETTE GRAY.CHERYL YVETTE GREEN.PATRICE GREEN.SHONDA M GREENE,IDA PEARL GREENE.WILLIE GRIMSLEY.DENNIS H GRIMSLEY.DONNA C GUINED,PAMELA ANNE GUINN.TONYA HARDMAN.AMY L HARDMAN,ANZY HARMON.FREDDIE HARMON.GERALDINE HARMON,JACQULYN D \r\n \r\n-------- \r\n \r\n- ---- --~-- \r\n \r\nTAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF l;lALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 \r\n \r\nTITLE CATEGORY \r\nGrade 1 Teacher School Food Service Worker Bus Dnver Grade 2 Teacher Substitute Teacher Substitute Teacher Grades K-5 Teacher Grade 5 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Lottery Pre-School Teacher Library/Media Support Parapro School Food Service Worker Parapro Personnel - Pre-K Grade 8 Teacher Bus Driver Grades 9-12 Teacher Instructional Specialist P-8 Grade 5 Teacher Substitute Teacher Custodial Personnel Special Ed Parapro/Aide Substitute Teacher Substitute Teacher Substitute Teacher Teacher of Mild Intellectual Kindergarten Teacher Substitute Teacher Paraprofessional/Teacher Aide Sct-ool Food Service Worker School Food Service Worker Bus Driver Substitute Teacher Bus Driver Interpreter Grade 2 Teacher Substitute Teacher Grade 4 Teacher Food Service Sec/Clerk/Bkkpr School Food Service Worker Teacher of Hearing Impaired Student Grade 4 Teacher Kindergarten Teacher Library/Media Support Parapro Custodial Personnel Bus Driver Substitute Teacher Paraprofessional/Teacher Aide Grade 1 Teacher Special Education Interrelated Assistant Principal Vocational Supervisor - School Substitute Teacher Family Services Coordinator \r\n-2- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n55,02240 \r\n \r\n18,419 00 $ \r\n \r\n78.40 \r\n \r\n9,774.00 \r\n \r\n31,335.30 \r\n \r\n440.00 \r\n \r\n95.00 \r\n \r\n46,404.66 \r\n \r\n33,146.34 \r\n \r\n25,643.95 \r\n \r\n13,011.50 \r\n \r\n5,100.00 \r\n \r\n1,000.00 \r\n \r\n37,822.34 \r\n \r\n44.80 \r\n \r\n14,569.05 \r\n \r\n13,775.00 \r\n \r\n254.80 \r\n \r\n14,548.86 \r\n \r\n56.56 \r\n \r\n38,975 30 \r\n \r\n56.00 \r\n \r\n11,614.25 \r\n \r\n44,393.78 \r\n \r\n29,115.30 \r\n \r\n22,659.12 \r\n \r\n266.56 \r\n \r\n80.00 \r\n \r\n13,746.48 \r\n \r\n19,300.64 \r\n \r\n880.00 \r\n \r\n2,780.00 \r\n \r\n1,925.00 \r\n \r\n40,465.74 \r\n \r\n45.20 \r\n \r\n41,016.80 \r\n \r\n5,060.00 \r\n \r\n11,839.54 \r\n \r\n42.00 \r\n \r\n3,523.42 \r\n \r\n10,115.70 \r\n \r\n7,548.44 \r\n \r\n700.00 \r\n \r\n10,417.30 \r\n \r\n23,886.66 \r\n \r\n80.32 \r\n \r\n48,437.64 \r\n \r\n670.00 \r\n \r\n45,216.70 \r\n \r\n39,790.00 \r\n \r\n399.51 \r\n \r\n10,013.30 \r\n \r\n46,267.66 \r\n \r\n253.16 \r\n \r\n44,553.80 \r\n \r\n27.16 \r\n \r\n47,684.70 \r\n \r\n14,206.66 \r\n \r\n26,925.40 \r\n \r\n9.304.52 \r\n \r\n40.00 \r\n \r\n13,040.70 \r\n \r\n45,412.74 \r\n \r\n45.64 \r\n \r\n51,617.68 \r\n \r\n132.16 \r\n \r\n72,174.30 \r\n \r\n1,197.44 \r\n \r\n69,259.90 \r\n \r\n1,011.33 \r\n \r\n4,387.50 \r\n \r\n32,133.80 \r\n \r\n1,460.72 \r\n \r\n NAME \r\nHARRIS.GEORGE D HARRIS.JERI W HARRIS.JOHN MARK HARRIS.LUCY B HARRIS.SHARON W HARRIS.SUE K HARRIS.WILLIAM E HARTLEY.JULIANNE L HARTLEY.KRISTI P HARVEY.MARY LOU HENDERSON.EULA C HICKS.CHARLES HICKS,IRENE M HICKS.WILLIE B HICKS,ZSA ZSA HILL,BETTY CARTER HILL.MARIE HILL.RICKEY HILL,WILBA DEAN HINTON.JANE W HINTON.RICKY A HOBBS,GLORILYN T HOLLAND.KERRI G HOLLOWAY.KENNETH M HOPKINS.ANN J HORTMAN.MARGIE R HOWELL.GAILS HUDSON.ANNIE B HUFFMASTER,BEVERLY G JAMES.GARY C JARRELL.KIMBERLY A JARRELL.NINA PAYNE JARRELL.STACY H JENKINS,GWENDOLYN JOHNSON.KATHY G JOHNSON,R JILL JONES,AMYH JONES.WANDA SUSAN JORDAN.WILLIAM C KENDRICK.BESSIE L KENNON.JOYCE K KIMBLE.MICHELLE RD KIMBLE.STANLEY KING.BILLIE JEAN KING.WILLIE F KIRKSEY.CHRISTOPHER C KIRKSEY,CICILY P KIRKSEY.CRYSTAL HUNTER KIRKSEY.DONNA S KIRKSEY.FRANCES E KNIGHT.JUNE T LANIER.CAROL LATIMORE.GLENDA LAW.BEVERLY ANN LAW,JULIAC LAWHORN.JANA \r\n \r\nTAYLOR CQUNTY BOARD QF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002 \r\n \r\nTITLE CATEGORY \r\nTechnology Director Business Serv Secretary/Clerk Gifted Elementary Teacher P-5 Technology Specialrst Special Education Interrelated Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 6 Teacher Middle School Explor Teacher School Food Service Worker Paraprofessional/Teacher Aide School Food Service Worker Gracie 7 Teacher Custodial Personnel Early Intervention Primary Teacher Vocational (9-12) Teacher Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker Bookkeeper Substitute Teacher Grade 4 Teacher Parapro Personnel - Pre-K Grade 8 Teacher Special Education Interrelated Bus Driver School Secretary/Clerk Parapro Personnel - Pre-K Grades 9-12 Teacher Transportation Director/Mgr Special Education Interrelated Grade 7 Teacher Grade 6 Teacher Kindergarten Teacher School Food Service Worker Bookkeeper Grade 3 Teacher Substitute Teacher Bus Driver Substitute Teacher School Social Worker Vocational (9-12) Teacher Grades 9-12 Teacher Substitute Teacher Transportation Mechanic Grades 9-12 Teacher School Nurse Grades 9-12 Teacher Grade 3 Teacher Substitute Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher Gracie 6 Teacher Grade 3 Teacher School Food SeMCe Worker \r\n-3- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n71,203.36 $ 1,253.52 \r\n \r\n27,300 04 \r\n \r\n112.28 \r\n \r\n46,716 70 \r\n \r\n188.36 \r\n \r\n64,730 26 \r\n \r\n1,536 23 \r\n \r\n30,344.20 \r\n \r\n11,857.36 \r\n \r\n34,767.62 \r\n \r\n48,382.06 \r\n \r\n57 40 \r\n \r\n34,797.20 \r\n \r\n10,115.70 \r\n \r\n13,560.70 \r\n \r\n11,684.39 \r\n \r\n45,954.40 \r\n \r\n15,986.41 \r\n \r\n38,047.12 \r\n \r\n48 16 \r\n \r\n48,316.46 \r\n \r\n21,191.70 \r\n \r\n10,547.60 \r\n \r\n10,115.70 \r\n \r\n17,415.70 \r\n \r\n93000 \r\n \r\n54,722.40 \r\n \r\n17,988.86 \r\n \r\n6,468.00 \r\n \r\n36,137.04 \r\n \r\n103.16 \r\n \r\n11,214.00 \r\n \r\n17,326.40 \r\n \r\n13,966.26 \r\n \r\n5043 \r\n \r\n49,717.20 \r\n \r\n53,447.00 \r\n \r\n1,043.92 \r\n \r\n37,275.36 \r\n \r\n311.00 \r\n \r\n40,335.66 \r\n \r\n36,919.82 \r\n \r\n60,359.98 \r\n \r\n956.62 \r\n \r\n9,44441 \r\n \r\n16,756.70 \r\n \r\n153.44 \r\n \r\n53,224.18 \r\n \r\n3,840.00 \r\n \r\n10,323.90 \r\n \r\n4,162.50 \r\n \r\n50,734.05 \r\n \r\n43,387.04 \r\n \r\n1,780.22 \r\n \r\n47,884.00 \r\n \r\n1,260.00 \r\n \r\n17,605.76 \r\n \r\n39,564.18 \r\n \r\n13,554.67 \r\n \r\n143.36 \r\n \r\n49,387.16 \r\n \r\n83.16 \r\n \r\n37,219.82 \r\n \r\n140.00 \r\n \r\n48,561.46 \r\n \r\n12,320.70 \r\n \r\n57,622 36 \r\n \r\n34 16 \r\n \r\n45,216.70 \r\n \r\n51,899.64 \r\n \r\n4,699.40 \r\n \r\n NAME \r\nLITTLE.MELVIN LOCKE.ELLEN P LOCKETT.SANDRA F LONG.DONNA S LORCH.RONALD HARRY LOWE.GLORIA W LOWE.ROSIA M LUMPKIN.JUANITA MACDOUGALL.SANDRA MAHANEY.KATHRYN L MANNS.LIZZIE MARTIN.JOANN L MARTIN.LAURA J MATHIS.ANITA F MATHIS.CATHY G MATHIS.CLARENCE C MATHIS.SANDY JEAN MCCLAIN,CYNTHIA MCGLAUN.DIANE H MCGLAUN,JACK J MCRAE,JOHN T JR MILLER.DELORES MILLER.LINDA MILLER,LYNETTE J MONTGOMERY.WILLIAM P MORRISON.ROBBIE M MURRAY.NANNIE L NAGY,DEBORAH L NEWTON.CLAUDIA MILLER OGBURN.CAROLYN OGBURN.CLEOPATRA J OGBURN.ERMA L OGBURN.JOHNNY WILLIE OGLESBY.GUS Ill OGLESBY.LANG S OLIVE,BONNIE B OWENS.PAUL OWENS.TRACY G PARKER.KIMBERLY J PEACOCK.CAROL ELLEN PEACOCK.NANCY R PEED.LORI H PENNINGTON.SARA U PERKINS,PATISUE PERRY ,ANGELA PETERS.JANET TARRER POPE.MAGGIE L POPE.ROBERT R POSEY,DARLENE L PURVIS.CONNIE QUEEN.JOANNA H RAGIN.CHARLOTTE N REDDISH,LISA BURNETT REDDISH,T DAVID REEVES.MARGARETT RENTZ.CLAUDIA \r\n \r\n---------- \r\n \r\n--- - - - \r\n \r\nTAYLOR COUNTY BOARD OF EDUCATION SQHEDULE Of SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002 \r\n \r\nTITLE CATEGORY \r\nSubstitute Teacher Parapro Personnel - Pre-K Elementary Counselor Middle School Explor Teacher Bus Dnver Bus Driver School Secretary/Clerk Special Ed Parapro/A1de Substitute Teacher Grade 5 Teacher Substitute Teacher Grade 6 Teacher Grade 1 Teacher Ear1y Intervention Pnmary Teacher Grades 9-12 Teacher Principal Grade 5 Teacher Substitute Teacher Libranan/Media Specialist Grades 9-12 Teacher Grades 6-8 Teacher School Food Service Worker School Food Service Worker Ear1y Intervention Primary Teacher Grades 9-12 Teacher Substitute Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Grades K-5 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide CU$tod1al Personnel Custodial Personnel Vocational (9-12) Teacher Grade 8 Teacher Grade 5 Teacher Custodial Personnel Paraprofessional/Teacher Aide Substitute Teacher Principal Family Services Coordinator Instructional Specialist P-8 General Admin Secretary/Clerk Grade 3 Teacher Substitute Teacher Ear1y Intervention Primary Teacher Grade 2 Teacher Grade 6 Teacher Lottery Pre-School Teacher School Food Service Worker Lottery Pre-School Teacher Grade 4 Teacher Grade 7 Teacher Finance/Business Service Mgr Vocational (9-12) Teacher Substitute Teacher \r\n-4- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n2,680.85 \r\n \r\n12,973.18 $ \r\n \r\n483 34 \r\n \r\n56,050.30 \r\n \r\n278 88 \r\n \r\n35,901.80 \r\n \r\n7,191 27 \r\n \r\n24,834.70 \r\n \r\n15,990.26 \r\n \r\n14,267.36 \r\n \r\n87.68 \r\n \r\n24,598.35 \r\n \r\n2,025.00 \r\n \r\n19,305.05 \r\n \r\n24,720.92 \r\n \r\n33,679.88 \r\n \r\n22.68 \r\n \r\n57,501.68 \r\n \r\n75,568.94 \r\n \r\n1,078.88 \r\n \r\n48,137.64 \r\n \r\n8000 \r\n \r\n43,635.35 \r\n \r\n668.48 \r\n \r\n6,711.34 \r\n \r\n40,069.50 \r\n \r\n421.00 \r\n \r\n10,550.49 \r\n \r\n10,272.50 \r\n \r\n32,296.34 \r\n \r\n55,384.06 \r\n \r\n575.00 \r\n \r\n13,800.70 \r\n \r\n52,30049 \r\n \r\n902.30 \r\n \r\n39,202.80 \r\n \r\n14,160.70 \r\n \r\n20,740.21 \r\n \r\n27.12 \r\n \r\n10,089 60 \r\n \r\n26,873.35 \r\n \r\n40,556.20 \r\n \r\n1,125.35 \r\n \r\n28,286.82 \r\n \r\n45,475.20 \r\n \r\n24,724.45 \r\n \r\n11,799.96 \r\n \r\n1,400.00 \r\n \r\n70,329.84 \r\n \r\n339.08 \r\n \r\n31,461.00 \r\n \r\n846.86 \r\n \r\n37,980.16 \r\n \r\n26,802.75 \r\n \r\n42,823.00 \r\n \r\n2,849.60 \r\n \r\n3,562 80 \r\n \r\n48,437.64 \r\n \r\n16,058.10 \r\n \r\n46,946.80 \r\n \r\n10,013.30 \r\n \r\n29,115.30 \r\n \r\n24,614.00 \r\n \r\n36,919.82 \r\n \r\n67,48900 \r\n \r\n982.45 \r\n \r\n45,630.10 \r\n \r\n15.68 \r\n \r\n175.36 \r\n \r\n TAYLOR COUNTY BQARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n. . \r\n \r\nYEAR ENDED JUNE 30, 2002 \r\n \r\nNAME \r\nREYNOLDS.CAROL K RIDGEL Y,JAMES RILEY.JOHNNY LEE ROBERTS.ANNETTE C ROGERS.CAROLYN B ROGERS.DAVID L ROQUEMORE.BEULAH R ROQUEMORE,VONTELLA H ROSS,ISSIAH JR ROSS.LATONIA T ROWE.WILLA FAYE SACKETT.PATSY B SAUNDERS.CHRISTY M SCOTT.WILLIAM CLINTON SEARCY.PAMELA SERSEY,JOE W SHEHEE.THOMAS C SHERTEN,ROSA L SHORT.KENT SHORT,LAFONDA SHORTER.OZELLA SMITH.WEAVER L JR SMITH.BRAY SMITH.BARBARA A SMITH.DANE L SMITH.GERALDINE SMITH.JUDY ELDER SMITH.KIM SMITH.STEVEN E SMITH.TERRY T SMITH.WANDA KAY SMITH.WAYNE STARLING,MARSHA STARLING.SHANAYA STEVENS.JOYCE T STINSON,MELODIE B STINSON,WILLIAM G SWANEY.MICHAEL E TAYLOR.DAISY TAYLOR,OVEDIA W TEAT.RHONDA W TEDDER.CATHY E THOMAS.REBECCA THOMAS.SARAH E TOWNES.CARSON A TOWNS.JIMMY LEE JR TOWNS.CHRISTINE TOWNS.DAVID TRIPP.CONNIE JEAN TROUTMAN.CURTIS TROUTMAN.ETHEL D TROUTMAN.MATTHEW TROUTMAN.SHARA G TROUTMAN.SHIRLEY D TRUSSELL.DONNA LYNN TUCKER.JANICE N \r\n \r\nTITLE CATEGORY \r\nParapro Personnel - Pre-K Bus Dnver Maintenance Personnel Bookkeeper Special Education Interrelated Custodial Personnel Custodial Personnel Business Serv Secretary/Cieri\u003c Grade 5 Teacher Substitute Teacher Secretary Grades K-5 Teacher Grade 8 Teacher Grades 6-8 Teacher Grades 9-12 Teacher Grades 9-12 Teacher Grades 9-12 Teacher School Food Service Wor1cer Custodial Personnel Substitute Teacher Special Ed Parapro/Aide Grades 9-12 Teacher High School Counselor Grade 1 Teacher Substitute Teacher Substitute Teacher Middle School Counselor Substrtute Teacher Grades 9-12 Teacher Middle School Explor Teacher Substitute Teacher Superintendent Bus Driver Substitute Teacher School Seaetary/Cler1c Librarian/Media Specialist Substitute Teacher Grades 9-12 Teacher Special Ed Parapro/Aide Substitute Teacher Bus Driver Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Grade 4 Teacher Custodial Personnel Bus Driver Bus Driver Teacher of Mild Intellectual Bus Driver Grades 6-8 Teacher Grades 6-8 Teacher Grade 2 Teacher Instructional Specialist P-8 Substitute Teacher Substitute Teacher \r\n-5- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n15,508 86 \r\n \r\n9,900.10 \r\n \r\n21,456.52 \r\n \r\n19,628 25 \r\n \r\n37,322.50 $ \r\n \r\n744.80 \r\n \r\n14,671 18 \r\n \r\n2,919 68 \r\n \r\n26,555.96 \r\n \r\n1,397 48 \r\n \r\n8,511.68 \r\n \r\n2,937.50 \r\n \r\n2,768.66 \r\n \r\n49,537.70 \r\n \r\n50,612.04 \r\n \r\n37,960.14 \r\n \r\n36260 \r\n \r\n24,539.94 \r\n \r\n46,225.16 \r\n \r\n825.51 \r\n \r\n4,454.50 \r\n \r\n10,557.70 \r\n \r\n14,467.40 \r\n \r\n3,380.00 \r\n \r\n9,329.30 \r\n \r\n2968 \r\n \r\n44,508.04 \r\n \r\n62.72 \r\n \r\n50,911.54 \r\n \r\n48,437.64 \r\n \r\n880.00 \r\n \r\n160.00 \r\n \r\n50,497.90 \r\n \r\n1,650.00 \r\n \r\n51,124.84 \r\n \r\n764.88 \r\n \r\n42,913.04 \r\n \r\n89.60 \r\n \r\n2,588.16 \r\n \r\n87,710.80 \r\n \r\n6,273.24 \r\n \r\n25,841.76 \r\n \r\n219.20 \r\n \r\n16,988.91 \r\n \r\n51,550.10 \r\n \r\n697.82 \r\n \r\n360.00 \r\n \r\n51,768.06 \r\n \r\n14,400.70 \r\n \r\n12,181.34 \r\n \r\n10,719.90 \r\n \r\n12,234.01 \r\n \r\n6000 \r\n \r\n18,800.90 \r\n \r\n19,822.06 \r\n \r\n19,804.89 \r\n \r\n16,734.00 \r\n \r\n1,636.34 \r\n \r\n51,981.27 \r\n \r\n3,321.47 \r\n \r\n10,254.00 \r\n \r\n41,713.04 \r\n \r\n65,320.04 \r\n \r\n785.31 \r\n \r\n50,170.20 \r\n \r\n48,537.64 \r\n \r\n349.71 \r\n \r\n2,100.00 \r\n \r\n45.00 \r\n \r\n NAME \r\nTUCKER.MARY A TUCKER.THERESA T TUCKER.TOMMY E TURNER.ALVIN TURNER,BEVERLY W TURNER,LATONJA H TURNER.SHIRLEY C TYSON.KIMBERLY LARAE UPCHURCH.JOHN MARK WAINWRIGHT.DANA WYNN WAINWRIGHT.JUDY WAINWRIGHT.MARGARET WALKER.GLENDA J WALKER.LEIGH H WALL.FRANCES G WESTBROOK.DONNA M WHIDBY.PATRICIA ANN WHITE.CHARITY B WHITE.JENNIFER WHITENING,MORDIA B WHITERS.JOHN THOMAS WHITLEY.AZZIE LEE WHITLEY.BILLY J WHITLEY.DONNIE 0 WHITLEY.LAURA D WICKS.MARIA K WIGGINS.EDITH WILCHER.AL TON WILCHER.LAKENDRA D WILDER.BRENDA WILDER.HORACE WILDER.JENNIFER B WILLIAMS.ANN D WILLIAMS,DARRAND L WILLIAMS.FANNIE NELL WILLIAMS.RUTH E WILSON.CHERYL C WILSON.JUDY WINDHAM.BARBARA WINDHAM.RHONDA C WONNUM, INGA M WOODALL.MARIE M WYRICK.GAYLE WOODALL YOUNGBLOOD.HAZEL Z:WAGA,DEBORAH \r\nAccruals June 30, 2001 June 30, 2002 \r\n \r\n---- --- \r\n \r\nTAYLOR QOUNTY BOARD OF EDUCATION SCHEDULE OF ALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002 \r\n \r\nTITLE CATEGORY \r\nSubstitute Teacher Substitute Teacher Grades 6-8 Teacher Grade 5 Teacher Paraprofess1onal/Teacher Aide Grade 3 Teacher School Food Service Worker Substitute Teacher Grades 9-12 Teacher Grade 4 Teacher Substitute Teacher School Food Service Worker School Food Service Worker Speech-Language Pathologist School Nurse Speech-Language Pathologist School Food Service Worker School Food Service Worker Substitute Teacher Special Ed Parapro/Aide Maintenance Personnel Substitute Teacher Substitute Teacher Substitute Teacher Kindergarten Teacher Early Intervention Primary Teacher Lottery Pre-School Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Custodial Personnel Kindergarten Teacher Grades 9-12 Teacher Substitute Teacher School Food Service Worker Bus Driver Grades 6-8 Teacher Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker Substitute Teacher General Admin Secretary/Clerk Lottery Pre-School Teacher School Food Service Worker Paraprofessional/Teacher Aide \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n1,833.60 \r\n \r\n1,495 00 \r\n \r\n59,294 85 $ \r\n \r\n127 12 \r\n \r\n51,267.24 \r\n \r\n12,731 15 \r\n \r\n46,802.34 \r\n \r\n19,116.50 \r\n \r\n825.00 \r\n \r\n29,061.07 \r\n \r\n803.02 \r\n \r\n43,692.42 \r\n \r\n43.84 \r\n \r\n2,826.25 \r\n \r\n10,241.70 \r\n \r\n46,353.80 \r\n \r\n45.24 \r\n \r\n10,560.00 \r\n \r\n1,031.52 \r\n \r\n42,322.34 \r\n \r\n492.88 \r\n \r\n9,958.50 \r\n \r\n9,724.00 \r\n \r\n624.72 \r\n \r\n15,940.66 \r\n \r\n17,053.96 \r\n \r\n2,760.00 \r\n \r\n1,078.70 \r\n \r\n880.00 \r\n \r\n38,080.72 \r\n \r\n18,289.98 \r\n \r\n47,353.20 \r\n \r\n45.92 \r\n \r\n3,460.00 \r\n \r\n450.00 \r\n \r\n13,680.70 \r\n \r\n25,221 40 \r\n \r\n37,080 14 \r\n \r\n44,755.16 \r\n \r\n513.87 \r\n \r\n225.00 \r\n \r\n10,152.69 \r\n \r\n9,693.00 \r\n \r\n41,386.28 \r\n \r\n13,040.70 \r\n \r\n11,618.48 \r\n \r\n11,187.50 \r\n \r\n920.00 \r\n \r\n24,607.00 \r\n \r\n60.20 \r\n \r\n40,913.36 \r\n \r\n10,635.38 \r\n \r\n12,320.70 \r\n \r\n$ 8,196,913.99 $ 44,670.92 \r\n \r\n-120,480.64 123,153.02 \r\n \r\nTotals per Report \r\n \r\n-6- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2000-h2001-bsuppl-p","title":"Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Taylor County, 32.55546, -84.25046"],"dcterms_creator":["Georgia. Department of Audits"],"dc_date":["2001-06-30"],"dcterms_description":["Year ended June 30, 1999-","Ceased with: Fiscal year ended June 30, 2002.","Title from cover.","Report year covers fiscal year.","Supplement to: Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999; Taylor County Board of Education, Butler, Georgia, report on audit of the financial statements for the fiscal year ended ..., fiscal year ended June 30, 2000-fiscal year ended June 30, 2002.","Schedule of salaries and travel supplements for local Georgia Boards of Education, Libraries, etc. ceased to be published in print in 2002. Starting in 2003 this information can be accessed online, including individually by government body, through the Georgia Government Publications database in GALILEO or in the annual CD-ROM called: Salary and travel compilation reports.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed July 14, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Taylor County (Ga.).--Board of Education--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Taylor County--Statistics--Periodicals.","Education--Georgia--Taylor County--Finance--Statistics--Periodicals.","Salaires--Personnel scolaire--Géorgie (État)--Taylor--Statistiques--Périodiques.","Georgia Government Documents--Serial"],"dcterms_title":["Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2000-h2001-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b2000-h2001-bsuppl-p"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":", \r\n \r\n,.:.1: ~ .. : / \r\n .r .; ~ \\. \r\n \r\n:. ' ..,,.  , .!' \r\n \r\n~ I \r\n \r\nrl , : : t , \r\n \r\n... :-', \r\n \r\n. 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'r I\u003c. \r\nw~ ~  ',i. \r\n;:: _:\u003e\u003cRossell 'Hinton: \r\n \r\n'.,..~... :,. . ... \r\n \r\n1 ... \r\n \r\nState:Aud.!t9_r, \r\n \r\nt .. \r\n \r\n ~ , ' ,., \r\n \r\n,_ J \r\n \r\n, ;,- ,:) r' ;' - \r\n \r\n't t \"\\ \r\n \r\n~  ~ \r\n \r\nl 1' , i .  ,;: \r\n \r\n , ,-  t._.. ' '.: '' ./ ,.\",1l  \"' \r\n \r\n. ~ , \\. \r\n \r\n.., ':_:,. \r\n', \r\n \r\n..... \r\n \r\n-.- , \r\n \r\n',   1 \r\nt ; \r\n \r\n16 ~   , \r\n \r\nt  .-. l \r\n \r\nl., -~ - ; \r\n \r\n, ......... \r\n \r\n:,..:\u003e::',. _ \r\n \r\n~: .: . \u003e .... '~ :~ l ~. ~~- \r\n \r\n'. \r\n \r\n, -~ ~::\\~ ~ ... \r\n' \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION - TABLE OF CONTEJ\\_ _' - \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n w. RUSSELL \r\n \r\nHINTON \r\n \r\nSTATE AUDITOR \r\n \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Wa,;hmgton Street. S W.. Sunc 214 Atlanta, Georgia 30334-8400 \r\nFebruary 27, 2002 \r\n \r\nHonorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education \r\nand Superintendent and Members of the Taylor County Board of Education \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL \r\nLadies and Gentlemen: \r\nWe have audited the general-purpose financial statements ofthe Taylor County Board ofEducation, as of and for the year ended June 30, 2001, and have issued our report thereon dated February 27, 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. \r\nWe 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. \r\nAs 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. \r\n2001ARL-50 \r\n \r\n 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 Taylor County 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. \r\nThis 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 Taylor County 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. \r\nRespectfully submitted, \r\nRWH:as 2001ARL-50 \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nALBRITTON.APRIL ALBRITTON,ASHLY N ALBRITTON.JENNIFER D ALBRITTON.LESLEY R ALONZO.SUE ANDREWS.CHARLES ANDREWS,SHERINETTE T ARMSTRONG.LINDA AYERS,MARYW BACLE,BRENDA M BAILEY,C LYNN BAILEY.MICHAEL B BARFIELD.BARNEY BARKER.SHIRLEY THOMAS BARROW.DOLLY JO BARROW.HOLLIE LEE BARROW.KRISTI D BAZEMORE.GLORIA R BEAGLES,ROZENA C BENTLEY.MARY N BENTLEY-SIMMONS.CHARLENE BLACK.DEBORAH SUE BONE,DANAH BRANNIN.BONNIE H BRASWELL.MATTIE BREWER.JANICE D BROOKS.MICHAEL BROOKS.PAIGE BROWN.CONNIE S BROWN.JANE H BROWN.KAREN S BROWN.SHERYL BRUMFIELD.ANNETTE P BUNKLEY.BARBARA ANN BUNKLEY.EARNEST BURGAMY.ELLEN BUSBEE.CHARITY CALDWELL.CLARA F CALLIER.NATALIE BREWER CALLIER.THOMAS PRIER CARPENTER,LYNDA P CARR,LISAD CARSON.CLARA CARTER.NAOMI CHAPPELL,KEYTISE CHATMAN.EMMA J CHEEK.CHARLES D CHEEK.TERA W CLARK.SUE P COBB.LISA \r\n \r\nSubstitute Teacher Special Education Interrelated Business Serv Secretary/Clerk Grade 3 Teacher School Food Service Worker Maintenance Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Teacher Bus Driver Grade 1 Teacher Grade 7 Teacher Vocational (9-12) Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Teacher Title I Director Grade 6 Teacher Grades K-5 Teacher Grade 4 Teacher Principal School Food Service Worker Substitute Teacher Substitute Teacher Kindergarten Teacher Grade 8 Teacher Early Intervention Primary Teacher Grade 2 Teacher Secretary Kindergarten Teacher Paraprofessional/Teacher Aide Bus Driver Kindergarten Teacher Substitute Teacher Grade 7 Teacher Grade 8 Teacher Director of Curriculum/Instr Grade 2 Teacher Vocational (9-12) Teacher Paraprofessional/Teacher Aide Substitute Teacher School Food Service Worker Substitute Teacher Grades 9-12 Teacher Vocational (9-12) Teacher Family Services Coordinator Paraprofessional/Teacher Aide \r\n \r\n- 1- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n5,580.00 \r\n \r\n38,599.40 $ \r\n \r\n31.88 \r\n \r\n53,220.04 \r\n \r\n697.24 \r\n \r\n28,626.20 \r\n \r\n9,894.05 \r\n \r\n26,348.06 \r\n \r\n15,324.00 \r\n \r\n12,804.00 \r\n \r\n100.00 \r\n \r\n9,068.44 \r\n \r\n47,593.00 \r\n \r\n996.93 \r\n \r\n43,871.06 \r\n \r\n48,216.22 \r\n \r\n13,110.00 \r\n \r\n13,244.00 \r\n \r\n38,135.50 \r\n \r\n12,084.00 \r\n \r\n2,204.00 \r\n \r\n5,890.00 \r\n \r\n51,192.96 \r\n \r\n579.82 \r\n \r\n46,209.36 \r\n \r\n46,509.36 \r\n \r\n30,978.74 \r\n \r\n69,106.04 \r\n \r\n306.88 \r\n \r\n9,835.00 \r\n \r\n1,060.00 \r\n \r\n382.50 \r\n \r\n32,875.75 \r\n \r\n44,455.56 \r\n \r\n96.00 \r\n \r\n47,569.62 \r\n \r\n38,224.84 \r\n \r\n15,688.25 \r\n \r\n53,288.84 \r\n \r\n71.00 \r\n \r\n12,076.30 \r\n \r\n8,169.29 \r\n \r\n47,289.36 \r\n \r\n482.24 \r\n \r\n49,303.36 \r\n \r\n58,182.07 \r\n \r\n69,698.80 \r\n \r\n1,740.72 \r\n \r\n47,039.36 \r\n \r\n45,064.04 \r\n \r\n880.15 \r\n \r\n13,044.00 \r\n \r\n4,270.96 \r\n \r\n8,424.72 \r\n \r\n160.00 \r\n \r\n29,128.40 \r\n \r\n21,355.80 \r\n \r\n28,261.68 \r\n \r\n316.96 \r\n \r\n11,544.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\nCOCKERHAM.KATHY COLEMAN.EDWARD COLEMAN.ELOISE WILLIAMS COOPER.CARRIE E COOPER.DOROTHY J CROWLEY.PHOEBE CURRINGTON.EDWARD DAVIS.DEANNA DAVIS.JEAN DAVIS.JUDITH A DAVIS.NICOLES DENNARD,JOLYNN A DOROUGH.SARA R DOWDLE.SARAH R DRIGGERS.TAMMIE G DUGGER,MONGIE L DUNCAN.ELLEN M EISON.CANDICE S EMERSON.GERALDINE EUBANKS.DONNA EUBANKS.JENNIFER M EUBANKS.RALPH W FAIN,B STEVEN FEATHER.SARAH FLOWERS-MATHIS.ANITA D FLUELLEN,EVELYN D FORD.PRISCILLA FORD.RHONDA FRAZIER.JAYS FRAZIER.SANDRA K FRAZIER.SUZANNE B FRICKS.CHEREE GEE FRYE.RENEE FULLER.GAYLE W FULLER.TERESA GIBSON.BRENDA GIBSON.JOHNNIE GIBSON.LATOSHA M GIBSON,MAELENE GILES.DEANNA L GILES.KAY K GODDARD.KATHY U GORDON.JEANETTE S GRANT,SHERNETTE GRAY.CHERYL YVETTE GREEN.RUFUS C II GREEN.BERNICE S GREEN.PATRICE GREEN.SHONDA M GREENE,IDA PEARL \r\n \r\nTITLE CATEGORY \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\nSchool Nurse \r\n \r\n$ \r\n \r\nBus Driver \r\n \r\nElementary Counselor \r\n \r\nEarly Intervention Primary Teacher \r\n \r\nGrade 1 Teacher \r\n \r\nSchool Food Service Worker \r\n \r\nBus Driver \r\n \r\nGrade 2 Teacher \r\n \r\nGrade 2 Teacher \r\n \r\nSubstitute Teacher \r\n \r\nSubstitute Teacher \r\n \r\nGrade 4 Teacher \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nSubstitute Teacher \r\n \r\nLottery Pre-School Teacher \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nSchool Food Service Worker \r\n \r\nKindergarten Teacher \r\n \r\nParapro Personnel - Pre-K \r\n \r\nGrade 8 Teacher \r\n \r\nBus Driver \r\n \r\nGrades 9-12 Teacher \r\n \r\nInstructional Specialist P-8 \r\n \r\nEarly Intervention Primary Teacher \r\n \r\nSubstitute Teacher \r\n \r\nSubstitute Teacher. \r\n \r\nSpecial Ed Parapro/Aide \r\n \r\nSubstitute Teacher \r\n \r\nSubstitute Teacher \r\n \r\nTeacher of Mild Intellectual \r\n \r\nEarly Intervention Teacher (Kind.) \r\n \r\nSubstitute Teacher \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nSubstitute Teacher \r\n \r\nSchool Food Service Worker \r\n \r\nSubstitute Teacher \r\n \r\nSubstitute Teacher \r\n \r\nBus Driver \r\n \r\nInterpreter \r\n \r\nGrade 2 Teacher \r\n \r\nGrade 5 Teacher \r\n \r\nFood Service Sec/Clerk/Bkkpr \r\n \r\nSchool Food Service Worker \r\n \r\nTeacher of Hearing Impaired Student \r\n \r\nDeputy/Assoc/Assistant Supt \r\n \r\nLibrarian/Media Specialist \r\n \r\nGrade 4 Teacher \r\n \r\nKindergarten Teacher \r\n \r\nLibrary/Media Support Parapro \r\n \r\n31,663.65 $ \r\n9,999.69 57,072.71 38,487.50 53,288.84 14,055.64 \r\n9,521.04 23,166.00 \r\n7,480.16 225.00 \r\n6,632.50 25,664.20 12,358.35 \r\n5,640.00 34,632.70 \r\n2,244.00 13,004.00 11,533.50 \r\n6,492.50 14,142.96 36,345.76 11,006.04 42,866.70 23,166.00 29,228.74 \r\n80.00 8,055.60 18,397.36 \r\n880.00 825.00 43,262.50 34,992.66 4,167.50 9,661.70 5,652.00 9,835.00 1,502.35 640.00 10,215.94 20,867.30 46,209.36 43,112.34 38,662.00 9,632.69 43,963.46 \r\n7,663.50 32,560.00 38,185.00 14,159.31 \r\n \r\n848.80 229.08 \r\n80.75 \r\n50.40 243.32 \r\n15.68 71.00 \r\n5.00 730.47 \r\n21.84 \r\n310.40 492.28 279.57 437.08 \r\n14.00 \r\n \r\n-2- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nGREENE.WILLIE GRIMSLEY.DENNIS H GUINED,PAMELA ANNE GUINN.TONYA HARDMAN.AMY L HARDMAN ,ANZV HARMON.FREDDIE HARMON.GERALDINE HARMON,JACQULYN D HARRIS.GEORGE D HARRIS.JERI W HARRIS.JOHN MARK HARRIS,LUCY B HARRIS.SUE K HARRIS.WILLIAM E HARTLEY.JULIANNE L HARTLEY.KRISTI P HARVEY.MARY LOU HENDERSON.EULA C HICKS.CHARLES HICKS,IRENE M HICKS.WILLIE B HICKS,ZSA ZSA HILL.BETTY CARTER HILL.MARIE HILL.RICKEY HILL,WILBA DEAN HINTON.JANE W HINTON.RICKY A HOBBS,GLORILYN T HOLLAND.KERRI G HOLLOWAY.KENNETH M HOPKINS.ANN J HORTMAN.MARGIE R HOWELL.GAIL S HOWELL,LAKEYCHA HUDSON.ANNIE B HUFFMASTER,BEVERLY G HURT.HAZEL RENEE JAMES.GARY C JARRELL.KIMBERLY A JARRELL.NINA PAYNE JARRELL.PATRICIA ANN JARRELL.STACY H JENKINS,GWENDOLYN CARTER JERNIGAN.DEBORA JOHNSON.KATHY G JOHNSON,R JILL JONES,AMYH JONES.WANDA SUSAN \r\n \r\nCustodial Personnel Bus Driver Paraprofessional/Teacher Aide Grade 1 Teacher Special Education Interrelated Assistant Principal Vocational Supervisor - School Substitute Teacher Family Services Coordinator Technology Director Business Serv Secretary/Clerk Gifted Elementary Teacher P-5 Technology Specialist Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 6 Teacher Middle School Explor Teacher School Food Service Worker Paraprofessional/Teacher Aide School Food Service Worker Grade 7 Teacher Custodial Personnel Early Intervention Primary Teacher Vocational (9-12) Teacher Paraprofessionalrreacher Aide School Food Service Worker School Food Service Worker Bookkeeper Substitute Teacher Grade 4 Teacher Parapro Personnel - Pre-K Grade 8 Teacher Special Education Interrelated Bus Driver School Secretary/Clerk Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Grades 9-12 Teacher Grade 3 Teacher Bus Driver Special Education Interrelated Grade 7 Teacher Grade 1 Teacher Grade 6 Teacher Kindergarten Teacher Substitute Teacher School Food Service Worker Bookkeeper Grade 3 Teacher Substitute Teacher \r\n \r\n-3 - \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n23,776.68 \r\n \r\n7,704.86 \r\n \r\n13,004.00 \r\n \r\n43,373.10 $ \r\n \r\n52.36 \r\n \r\n49,456.06 \r\n \r\n776.25 \r\n \r\n67,940.50 \r\n \r\n1,937.04 \r\n \r\n66,040.50 \r\n \r\n1,195.11 \r\n \r\n4,820.00 \r\n \r\n29,808.00 \r\n \r\n1,214.72 \r\n \r\n68,857.37 \r\n \r\n431.04 \r\n \r\n28,161.58 \r\n \r\n153.40 \r\n \r\n44,162.34 \r\n \r\n60,133.46 \r\n \r\n1,303.65 \r\n \r\n11,403.96 \r\n \r\n29,601.30 \r\n \r\n46,494.80 \r\n \r\n250.48 \r\n \r\n31,659.34 \r\n \r\n9,835.00 \r\n \r\n13,224.00 \r\n \r\n10,426.00 \r\n \r\n42,159.00 \r\n \r\n15,792.98 \r\n \r\n35,929.53 \r\n \r\n44,888.80 \r\n \r\n20,702.04 \r\n \r\n10,721.00 \r\n \r\n9,785.00 \r\n \r\n15,922.00 \r\n \r\n2,850.00 \r\n \r\n50,248.34 \r\n \r\n134.40 \r\n \r\n17,189.80 \r\n \r\n32,560.00 \r\n \r\n29,134.70 \r\n \r\n35.00 \r\n \r\n10,961.04 \r\n \r\n16,535.00 \r\n \r\n8,789.16 \r\n \r\n13,212.46 \r\n \r\n47,394.74 \r\n \r\n238.24 \r\n \r\n4,388.00 \r\n \r\n49,047.50 \r\n \r\n1,273.35 \r\n \r\n34,274.46 \r\n \r\n483.44 \r\n \r\n38,776.30 \r\n \r\n6,409.16 \r\n \r\n35,267.72 \r\n \r\n54,811.74 \r\n \r\n170.80 \r\n \r\n43.84 \r\n \r\n9,835.00 \r\n \r\n15,679.20 \r\n \r\n208.60 \r\n \r\n49,899.24 \r\n \r\n3,580.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nJORDAN.WILLIAM C KENDRICK.BESSIE L KENNEDY.RHONDA W KENNON.JOYCE K KIMBLE.MICHELLE RD KIMBLE,STANLEY KING.WILLIE F KIRKSEY.CHRISTOPHER C KIRKSEY,CICILY P KIRKSEY.CRYSTAL HUNTER KIRKSEY.DONNA S KIRKSEY.FRANCES E KNIGHT.JUNE T LANIER.CAROL LATIMORE.GLENDA LAW,BEVERLYANN LAW,JULIAC LITTLE.MELVIN LOCKE.ELLEN P LOCKETT.SANDRA F LONG.DONNA S LORCH.RONALD HARRY LOWE.GLORIA W LOWE.ROSIA M LUCAS,SHANIA LUMPKIN.JUANITA MANNS.LIZZIE MARTIN,JOANN L MARTIN.LAURA J MATHIS,CATHY G MATHIS,CLARENCE C MATHIS,SANDY JEAN MATHIS,YOLANDA MCDOUGALD.CONSTANCE V MCGHEE.BERNICE B MCGLAUN.DIANE H MCGLAUN.JACK J MCRAE.JOHN T JR MILLER,DELORES MILLER.JAMES MICHAEL MILLER.LINDA MILLER,LYNETTE J MILLS.DOUGLAS WRIGHT MILOSCH.JOSEPH BENEDICT MONTFORT.YVONNE MONTGOMERY.WILLIAM PAUL MURRAY.NANNIE L NAGY,DEBORAH L NEWBERRY.CARROLL A NEWTON.CLAUDIA MILLER \r\n \r\nBus Driver Substitute Teacher Grades 9-12 Teacher School Social Worker Vocational (9-12) Teacher Grades 9-12 Teacher School Food Service Worker Grades 9-12 Teacher School Nurse Grades 9-12 Teacher Grade 3 Teacher Substitute Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher Grade 6 Teacher Grade 3 Teacher Substitute Teacher Parapro Personnel - Pre-K Elementary Counselor Middle School Explor Teacher Substitute Teacher Bus Driver School Secretary/Clerk Substitute Teacher Special Ed Parapro/Aide Substitute Teacher Grade 6 Teacher Library/Media Support Parapro Grades 9-12 Teacher Principal Grade 5 Teacher Substitute Teacher Grades K-5 Teacher Kindergarten Teacher Librarian/Media Specialist Grades 9-12 Teacher Grades 6-8 Teacher School Food Service Worker Grades 6-8 Teacher School Food Service Worker Early Intervention Primary Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Substitute Teacher Grades K-5 Teacher \r\n \r\n-4- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n9,893.92 \r\n \r\n4,562.50 \r\n \r\n5,045.00 \r\n \r\n48,433.85 \r\n \r\n40,978.20 $ \r\n \r\n1,131.83 \r\n \r\n43,874.34 \r\n \r\n83.32 \r\n \r\n12,624.02 \r\n \r\n37,283.74 \r\n \r\n180.16 \r\n \r\n31,956.03 \r\n \r\n1,488.53 \r\n \r\n49,057.06 \r\n \r\n323.40 \r\n \r\n34,782.20 \r\n \r\n80.00 \r\n \r\n44,980.46 \r\n \r\n11,784.00 \r\n \r\n54,922.14 \r\n \r\n57.96 \r\n \r\n42,362.34 \r\n \r\n46,914.36 \r\n \r\n3,144.10 \r\n \r\n13,663.81 \r\n \r\n50,530.44 \r\n \r\n496.26 \r\n \r\n34,279.00 \r\n \r\n4,552.85 \r\n \r\n24,505.04 \r\n \r\n16,162.66 \r\n \r\n498.68 \r\n \r\n14,063.96 \r\n \r\n1,417.50 \r\n \r\n25,606.30 \r\n \r\n9,786.14 \r\n \r\n57,286.32 \r\n \r\n71,200.04 \r\n \r\n1,223.46 \r\n \r\n46,744.70 \r\n \r\n2,380.00 \r\n \r\n40,520.31 \r\n \r\n6,409.16 \r\n \r\n41,911.29 \r\n \r\n671.06 \r\n \r\n40,295.86 \r\n \r\n31,955.00 \r\n \r\n447.59 \r\n \r\n9,447.00 \r\n \r\n1,240.00 \r\n \r\n9,991.80 \r\n \r\n30,319.54 \r\n \r\n9,538.84 \r\n \r\n765.00 \r\n \r\n438.40 \r\n \r\n52,419.30 \r\n \r\n708.59 \r\n \r\n13,424.00 \r\n \r\n41,718.86 \r\n \r\n127.96 \r\n \r\n1,720.00 \r\n \r\n35,929.16 \r\n \r\n ,, \r\nTAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\nOGBURN,CAROLYN OGBURN.CLEOPATRA J OGBURN.ERMA L OGBURN.JOHNNY WILLIE OGLESBY.GUS Ill OLIVE.BONNIE B OWENS.PAUL OWENS.TRACY G PARKER.KIMBERLY J PATTERSON.SARAH W PEACOCK,CAROL ELLEN PEACOCK.NANCY R PEED,LORI H PENNINGTON.SARA U PERKINS,PATISUE PERRY ,ANGELA PETERS.JANET TARRER POPE.MAGGIE L POSEY.DARLENE L PURVIS.CONNIE QUEEN,JOANNA H REDDISH.THOMAS DAVID JR REDDISH.LISA BURNETT REDDISH,T DAVID REEVES.MARGARETT REYNOLDS.CAROL K RIDGELY,JAMES RILEY,JOHNNY LEE ROBERTS.ANNETTE C ROBINSON.KAREN ROGERS.DAVID L ROQUEMORE.BEULAH R ROQUEMORE,VONTELLA H ROSS,ISSIAH JR ROWE.WILLA FAYE RUSSELL.LOLA C SACKETT.PATSY B SANDERS.MAMIE SAUNDERS.CHRISTY M SCOTT.WILLIAM CLINTON SERSEY,JOE W SHEHEE.THOMAS C SHERTEN,ROSA L SHORT.KENT SHORT,LAFONDA SHORTER.OZELLA SMITH.WEAVER L JR SMITH,B RAY SMITH.BARBARA A SMITH.DANE L \r\n \r\nTITLE CATEGORY \r\nParaprofessionalfreacher Aide Special Ed Parapro/Aide Custodial Personnel Custodial Personnel Vocational (9-12) Teacher Grade 5 Teacher Custodial Personnel Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Principal Family Services Coordinator Instructional Specialist P-8 General Admin Secretary/Clerk Grade 3 Teacher Substitute Teacher Early Intervention Primary Teacher Grade 2 Teacher Lottery Pre-School Teacher School Food Service Worker Lottery Pre-School Teacher Substitute Teacher Grade 7 Teacher Finance/Business Service Mgr Vocational (9-12) Teacher Parapro Personnel - Pre-K Bus Driver Maintenance Personnel Bookkeeper School Food Service Worker Custodial Personnel Custodial Personnel Business Serv Secretary/Clerk Grade 5 Teacher Secretary Vocational (9-12) Teacher Grades K-5 Teacher Substitute Teacher Grade 8 Teacher Grades 6-8 Teacher Grades 9-12 Teacher Grades 9-12 Teacher School Food Service Worker Custodial Personnel Substitute Teacher Special Ed Parapro/Aide Grades 9-12 Teacher High School Counselor Grade 1 Teacher Substitute Teacher \r\n-5- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n14,384.00 \r\n \r\n18,477.50 $ \r\n \r\n30.20 \r\n \r\n9,877.85 \r\n \r\n26,292.74 \r\n \r\n242.48 \r\n \r\n36,691.00 \r\n \r\n1,123.17 \r\n \r\n44,154.84 \r\n \r\n24,025.48 \r\n \r\n11,247.00 \r\n \r\n2,440.00 \r\n \r\n5,975.00 \r\n \r\n66,766.04 \r\n \r\n1,392.39 \r\n \r\n29,679.96 \r\n \r\n1,037.13 \r\n \r\n36,620.30 \r\n \r\n25,750.00 \r\n \r\n40,845.84 \r\n \r\n4,208.64 \r\n \r\n9,174.20 \r\n \r\n38,729.20 \r\n \r\n75.01 \r\n \r\n43,607.16 \r\n \r\n50.40 \r\n \r\n9,572.50 \r\n \r\n23,166.00 \r\n \r\n775.50 \r\n \r\n35,267.72 \r\n \r\n36.00 \r\n \r\n64,175.00 \r\n \r\n1,045.24 \r\n \r\n42,083.80 \r\n \r\n383.28 \r\n \r\n15,062.96 \r\n \r\n9,651.39 \r\n \r\n20,399.40 \r\n \r\n16,851.95 \r\n \r\n243.04 \r\n \r\n3,280.60 \r\n \r\n14,062.23 \r\n \r\n3,034.32 \r\n \r\n24,634.00 \r\n \r\n2,187.80 \r\n \r\n52,180.28 \r\n \r\n185.60 \r\n \r\n17,369.71 \r\n \r\n7,535.16 \r\n \r\n47,559.34 \r\n \r\n14.56 \r\n \r\n32.88 \r\n \r\n43,816.46 \r\n \r\n54.04 \r\n \r\n35,520.36 \r\n \r\n330.40 \r\n \r\n43,819.14 \r\n \r\n291.51 \r\n \r\n23,122.50 \r\n \r\n337.15 \r\n \r\n10,277.00 \r\n \r\n13,733.80 \r\n \r\n3,480.00 \r\n \r\n7,780.61 \r\n \r\n44.80 \r\n \r\n42,025.86 \r\n \r\n47,139.78 \r\n \r\n46,744.70 \r\n \r\n880.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2001 \r\n \r\nNAME \r\nSMITH.GERALDINE SMITH.JUDY ELDER SMITH.KIM SMITH.STEVEN E SMITH.TERRY T SMITH.WAYNE STARLING.MARSHA STEVENS.JOYCE T STINSON.MELODIE B SWANEY.MICHAELE TALTON.CAROLYN TAYLOR.DAISY TAYLOR,OVEDIA W TEAT.RHONDA W TEDDER.CATHY E THARPE.ANN M THOMAS.EDWARD THOMAS.REBECCA THOMAS.SARAH E TOWNES.CARSON A TOWNS.JIMMY LEE JR TOWNS.CHRISTINE TOWNS.DAVID TRIPP.CONNIE JEAN TROUTMAN.CURTIS TROUTMAN.ETHEL D TROUTMAN.MATTHEW TROUTMAN.SHARA G TROUTMAN.SHIRLEY D TRUSSELL.DONNA LYNN TUCKER.TOMMY E TURNER.ALVIN TURNER,BEVERLY WOODALL TURNER,LATONJA TURNER.SHIRLEY C TYSON.KIMBERLY LARAE UPCHURCH.JOHN MARK WADE,BRYNDA WAINWRIGHT.DANA WYNN WAINWRIGHT.MARGARET WALKER.GLENDA J WALKER.LEIGH H WEAVER.WILLIAM H WEDNER.LATOYA WELCH,EAJR WESTBROOK.DONNA M WHALEY.JANA E WHIDBY.PATRICIA ANN WHITENING,MORDIA B WHITERS.JOHN THOMAS \r\n \r\nTITLE CATEGORY \r\nSubstitute Teacher Middle School Counselor Substitute Teacher Grades 9-12 Teacher Middle School Explor Teacher Superintendent Bus Driver School Secretary/Clerk Librarian/Media Specialist Grades 9-12 Teacher Substitute Teacher Special Ed Parapro/Aide Early Intervention Primary Teacher Bus Driver Paraprofessional!Teacher Aide Substitute Teacher Custodial Personnel Substitute Teacher Paraprofessional!Teacher Aide Grade 4 Teacher Custodial Personnel Bus Driver Bus Driver Teacher of Mild Intellectual Bus Driver Grades 6-8 Teacher Grades 6-8 Teacher Grade 2 Teacher Instructional Specialist P-8 Substitute Teacher Grades 6-8 Teacher Grade 5 Teacher Paraprofessional/Teacher Aide Grade 3 Teacher School Food Service Worker Substitute Teacher Substitute Teacher Grade 2 Teacher Grade 4 Teacher School Food Service Worker School Food Service Worker Speech-Language Pathologist Bus Driver Substitute Teacher Transportation Director/Mgr Speech-Language Pathologist Paraprofessional!Teacher Aide School Food Service Worker Special Ed Parapro/Aide Maintenance Personnel \r\n-6- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n1,280.00 \r\n \r\n42,845.84 $ \r\n \r\n57.12 \r\n \r\n2,880.00 \r\n \r\n53,239.76 \r\n \r\n680.08 \r\n \r\n39,935.86 \r\n \r\n67.76 \r\n \r\n83,712.04 \r\n \r\n6,624.46 \r\n \r\n23,708.70 \r\n \r\n16,114.66 \r\n \r\n41,001.75 \r\n \r\n788.66 \r\n \r\n48,993.46 \r\n \r\n104.14 \r\n \r\n120.00 \r\n \r\n14,324.00 \r\n \r\n40,685.86 \r\n \r\n10,539.89 \r\n \r\n11,941.25 \r\n \r\n2,987.50 \r\n \r\n2,810.52 \r\n \r\n680.00 \r\n \r\n15,502.40 \r\n \r\n40,199.20 \r\n \r\n19,182.27 \r\n \r\n15,446.04 \r\n \r\n22,523.73 \r\n \r\n48,012.22 \r\n \r\n2,795.02 \r\n \r\n10,031.19 \r\n \r\n39,935.86 \r\n \r\n60,799.36 \r\n \r\n385.41 \r\n \r\n44,327.16 \r\n \r\n46,509.36 \r\n \r\n28.00 \r\n \r\n940.00 \r\n \r\n53,565.36 \r\n \r\n218.21 \r\n \r\n49,877.56 \r\n \r\n12,666.60 \r\n \r\n37,827.14 \r\n \r\n102.08 \r\n \r\n18,323.51 \r\n \r\n825.00 \r\n \r\n800.00 \r\n \r\n7,480.16 \r\n \r\n40,821.74 \r\n \r\n15,795.00 \r\n \r\n9,870.50 \r\n \r\n72.80 \r\n \r\n41,224.78 \r\n \r\n33.00 \r\n \r\n1,591.66 \r\n \r\n43.84 \r\n \r\n10,000.02 \r\n \r\n154.91 \r\n \r\n39,432.70 \r\n \r\n30.20 \r\n \r\n1,924.00 \r\n \r\n9,809.00 \r\n \r\n15,747.30  \r\n \r\n16,301.20 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2001 \r\n \r\nNAME \r\nWHITLEY.AZZIE LEE WHITLEY.DONNIE 0 WHITLEY.LAURA D WICKS.MARIA K WIGGINS.EDITH WILCHER.ALTON WILCHER.LATRICE WILDER.BRENDA WILDER.HORACE WILDER.JENNIFER B WILLIAMS.ANN D WILLIAMS.FANNIE NELL WILLIAMS.RUTH E WILSON.CHERYL C WILSON.DENA L WILSON.JUDY WIMPLE.SUSAN WINDHAM.BARBARA WINDHAM.RHONDA C WOODALL.MARIE M WOODSON,LYNN DOSS WYRICK.GAYLE WOODALL YOUNGBLOOD.HAZEL ZWAGA,DEBORAH \r\nAccruals June 30, 2000 June 30, 2001 \r\n \r\nTITLE CATEGORY \r\nSubstitute Teacher Substitute Teacher Kindergarten Teacher Grade 1 Teacher Lottery Pre-School Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Custodial Personnel Kindergarten Teacher Grades 9-12 Teacher School Food Service Worker Bus Driver Grades 6-8 Teacher Secretary Paraprofessional!Teacher Aide Substitute Teacher School Food Service Worker School Food Service Worker General Admin Secretary/Clerk Substitute Teacher Lottery Pre-School Teacher School Food Service Worker Paraprofessional!Teacher Aide \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n3,580.00 \r\n \r\n2,000.00 \r\n \r\n32,592.64 \r\n \r\n31,119.54 \r\n \r\n41,424.34 $ \r\n \r\n2,560.00 \r\n \r\n115.08 \r\n \r\n13,624.00 \r\n \r\n24,122.04 \r\n \r\n34,520.36 \r\n \r\n42,441.95 \r\n \r\n9,877.39 \r\n \r\n9,977.24 \r\n \r\n39,635.86 \r\n \r\n4,125.00 \r\n \r\n12,804.00 \r\n \r\n43.84 \r\n \r\n11,321.63 \r\n \r\n11,174.77 \r\n \r\n23,923.96 \r\n \r\n90.00 \r\n \r\n37,365.46 \r\n \r\n7,901.37 \r\n \r\n11,944.00 \r\n \r\n45.92 \r\n137.76 13.72 164.44 \r\n53.76 \r\n \r\n$ 7,785,356.86 $ 48,006.90 \r\n \r\n-82,111.13 120.480.64 \r\n \r\nTotals per Report \r\n \r\n$ 7.823.726.37 $ 48.006.90 \r\n \r\n-7- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1999-h2000-bsuppl-p","title":"Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2000","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Taylor County, 32.55546, -84.25046"],"dcterms_creator":["Georgia. Department of Audits"],"dc_date":["2000-06-30"],"dcterms_description":["Year ended June 30, 1999-","Ceased with: Fiscal year ended June 30, 2002.","Title from cover.","Report year covers fiscal year.","Supplement to: Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999; Taylor County Board of Education, Butler, Georgia, report on audit of the financial statements for the fiscal year ended ..., fiscal year ended June 30, 2000-fiscal year ended June 30, 2002.","Schedule of salaries and travel supplements for local Georgia Boards of Education, Libraries, etc. ceased to be published in print in 2002. Starting in 2003 this information can be accessed online, including individually by government body, through the Georgia Government Publications database in GALILEO or in the annual CD-ROM called: Salary and travel compilation reports.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed July 14, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Taylor County (Ga.).--Board of Education--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Taylor County--Statistics--Periodicals.","Education--Georgia--Taylor County--Finance--Statistics--Periodicals.","Salaires--Personnel scolaire--Géorgie (État)--Taylor--Statistiques--Périodiques.","Georgia Government Documents--Serial"],"dcterms_title":["Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2000"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1999-h2000-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1999-h2000-bsuppl-p"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"STATE OF GEORGIA \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n \r\nG-,A \r\n \r\nA 8 oo \r\n \r\n \r\n \r\n. RI \r\n \r\n16 \r\n \r\nT.23 \r\n \r\ni99c;-c2000 \r\n \r\n$\\.Appl, . \r\n \r\nOo 00000 o \r\n1776 \r\n \r\nI \r\nTAYLOR COUNTY BOARD OF EDUCATION \r\nBUTLER, GEORGIA \r\nSCHEDULE OF SALARIES AND TRAVEL FOR THE FISCAL YEAR ENDED JUNE 30, 2000 \r\n \r\nRussell W. Hinton State Auditor \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n W. RvssELL \r\n \r\nHtNTON \r\n \r\nSTATE AUDITOR \r\n \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washi11!:!ton Street, S.W., Suite 214 C Atla11ta, Gec\u003ergia 3()334-84()() \r\nJanuary 30, 2001 \r\n \r\nHonorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education \r\nand Superintendent and Members of the Taylor County Board of Education \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL \r\nLadies and Gentlemen: \r\nWe have audited the general purpose financial statements ofthe Taylor County Board ofEducation, as of and for the year ended June 30, 2000, and have issued our report thereon dated January 30, 2001, 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 ofthe Board's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. \r\nWe 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 perfo1111 the audit to obtain reasonable assurance about whether the 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. \r\nAs 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, 2000, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 1999, are recorded as expenditures in the fiscal year 2000 financial statements rather than in the prior year as required by generally accepted accounting principles. \r\n \r\n2000ARL-50 \r\n \r\n Our audit was perfo11ned for the purpose of fo11ning 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 general purpose financial statements ofthe Taylor County 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 inforrnation 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. \r\nThis report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the inforrnation and the use of management, members of the Taylor County 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. \r\nRespectfully submitted, \r\n \r\n \r\nRWH:jb 2000ARL-50 \r\n \r\nell W. Hinton State Auditor \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nALBRITTON,ASHLY N ALBRITTON,JENNIFER D ALBRITTON.LESLEY R ALLEN.BRANDIE KAYE ALONZO.SUE ANDREWS,CHARLES ANDREWS,SHERINETTE T . ARMSTRONG.LINDA AVERA.STACY STREETMAN AYERS.MARY W BACLE,BRENDA M BAILEY,C LYNN RUSSELL BAILEY.MICHAEL B BARFIELD.BARNEY BARKER.SHIRLEY THOMAS BARROW,DOLLY JO BARROW.HOLLIE LEE BARROW.KRISTI D BAZEMORE.GLORIA R BELCHER.ANNITA W BELL.GLORIA BELL.RAYMOND BENTLEY.MARY N BENTLEY ,PRISCILLA BENTLEY-SIMMONS.CHARLENE BLACK.DEBORAH SUE BONE,DANA H BRANNIN.BONNIE H BRASWELL.MATTIE BREWER.JANICE D BROOKS.PAIGE BROWN,CONNIE S BROWN.JANE H BROWN.KAREN S BROWN.SHERYL BRUMFIELD.ANNETTE P BRYAN.GEORGE R BUNKLEY,BARBARA ANN BUNKLEY ,EARNEST BUNKLEY.PATRICIA BURGAMY.ELLEN CALDWELL.CLARA F CALLIER.NATALIE BREWER CALLIER.THOMAS PRIER CARPENTER,LYNDA P \r\n \r\nCARR.LISA D CARSON.CLARA . \r\n \r\nSpecial Education Interrelated Business Serv Secretary/Clerk Grade 3 Teacher Substitute School Food Service Worker Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Substitute Bus Driver Grade 1 Teacher Grade 8 Teacher Vocational (9-12) Teacher Grade 3 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Substitute Substitute Title I Director Substitute Grade 6 Teacher Grades K-5 Teacher Grade 4 Teacher Principal School Food Service Worker Substitute Kindergarten Teacher Grade 8 Teacher Instructional Specialist P-8 Grade 4 Teacher Paraprofessional/Teacher Aide Kindergarten Teacher Grades 6-8 Teacher Paraprofessional/Teacher Aide Bus Driver Substitute Kindergarten Teacher Grade 7 Teacher Grade 8 Teacher Director of Curriculum/Instr Grade 2 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide \r\n \r\n- 1- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n29,504.25 $ \r\n \r\n25,000.02 \r\n \r\n11,246.00 \r\n \r\n1,300.00 \r\n \r\n6,759.50 \r\n \r\n25,509.68 \r\n \r\n14,809.70 \r\n \r\n12,592.00 \r\n \r\n310.00 \r\n \r\n50.00 \r\n \r\n7,384.05 \r\n \r\n45,261.34 \r\n \r\n40,779.48 \r\n \r\n45,898.81 \r\n \r\n11,691.14 \r\n \r\n12,988.00 \r\n \r\n33,698.02 \r\n \r\n12,028.00 \r\n \r\n12,814.80 \r\n \r\n4,219.16 \r\n \r\n1,030.00 \r\n \r\n329.60 \r\n \r\n49,841.80 \r\n \r\n280.00 \r\n \r\n45,117.14 \r\n \r\n45,117.14 \r\n \r\n26,631.08 \r\n \r\n67,477.97 \r\n \r\n9,217.86 \r\n \r\n400.00 \r\n \r\n30,129.42 \r\n \r\n42,500.96 \r\n \r\n34,343.10 \r\n \r\n36,136.04 \r\n \r\n13,593.05 \r\n \r\n51,268.38 \r\n \r\n5,243.66 \r\n \r\n12,188.70 \r\n \r\n7,686.96 \r\n \r\n123.60 \r\n \r\n45,447.14 \r\n \r\n49,199.22 \r\n \r\n49,910.54 \r\n \r\n67,717.50 \r\n \r\n45,647.14 \r\n \r\n38,472.00 \r\n \r\n12,988.00 \r\n \r\n28.00 197.50 \r\n241.28 76.00 25.00 \r\n415.55 .20.00 103.00 \r\n1,460.48 445.25 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nCARTER.NAOMI CAVIN,STELLA M CHAPPELL,KEYTISE CHATMAN.EMMA J CLARK.SUE P COBB.ANN T COBB.LISA COCKERHAM.KA THY COLEMAN.EDWARD COLEMAN,ELOISE W COLLINS.JUNE T COOPER.CARRIE E COOPER.DOROTHY J CROWLEY.PHOEBE CURRINGTON,EDWARD DAVIS,JEAN DAVIS.JUDITH A DAVIS.NICOLES DOROUGH,SARA R DOWDLE.SARAH R DRIGGERS.TAMMIE G DUGGER,MONGIE L DUNCAN.ELLEN M EISON.CANDICE S EMERSON.GERALDINE EUBANKS.DONNA EUBANKS,JENNIFER M EUBANKS.RALPH W FAIN,B STEVEN FLOWERS~MATHIS,ANITA D FLUELLEN,EVELYN D FORD,PRISCILLA FORD.RHONDA FORTSON.RODNEY BRENT FRAZIER.JAYS FRAZIER.SANDRA K \r\nFRAZIER.SUZANNE B FULLER.GAYLE W FULLER,TERESA GEE.CHEREE C GIBSON,BRENDA GIBSON,MAELENE GILES.DEANNA L GILES.KAY K GLASS.CHANDRA GODDARD.KATHY U GORDON.JEANETTE S \r\n \r\nTITLE CATEGORY \r\nParaprofessional/Teacher Aide Substitute Substitute Substitute Family Services Coordinator Special Ed Parapro/Aide Paraprofessional/Teacher Aide School Nurse Bus Driver Elementary Counselor Grades 9-12 Teacher Grade 2 Teacher Grade 1 Teacher School Food Service Worker Bus Driver Grade 2 Teacher Substitute Substitute Paraprofessional/Teacher Aide Substitute Lottery Pre-School Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide School Food Service Worker Kindergarten Teacher Parapro Personnel - Pre-K Grade 8 Teacher Bus Driver Grades 9-12 Teacher Grade 2 Teacher Substitute School Food Service Worker Special Ed Parapro/Aide Instructional Specialist P-8 Substitute Substitute Teacher of Mild Intellectual Substitute \r\nSubstitute Kindergarten Teacher School Food Service Worker Bus Driver Interpreter Grade 2 Teacher Substitute Grade 5 Teacher Food Service Sec/Clerk/Bkkpr \r\n-2- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 11,095.84 \r\n \r\n120.00 \r\n \r\n1,851.20 \r\n \r\n1,720.00 \r\n \r\n27,066.74 $ \r\n \r\n352.25 \r\n \r\n9,433.62 \r\n \r\n11,788.00 \r\n \r\n32,616.00 \r\n \r\n2,221.05 \r\n \r\n9,909.46 \r\n \r\n52,398.30 \r\n \r\n364.58 \r\n \r\n43,492.50 \r\n \r\n231.60 \r\n \r\n37,141.00 \r\n \r\n51,168.38 \r\n \r\n11,380.64 \r\n \r\n340.50 \r\n \r\n9,100.86 \r\n \r\n44,817.14 \r\n \r\n220.00 \r\n \r\n2,857.50 \r\n \r\n11,7.76.08 \r\n \r\n4,905.00 \r\n \r\n30,517.80 \r\n \r\n65.00 \r\n \r\n13,708.00 \r\n \r\n12,908.00 \r\n \r\n9,549.99 \r\n \r\n42.00 \r\n \r\n38,928.18 \r\n \r\n14,035.50 \r\n \r\n62.25 \r\n \r\n28,478.80 \r\n \r\n10,685.61 \r\n \r\n40,406.34 \r\n \r\n27,337.46 \r\n \r\n710.00 \r\n \r\n1,034.46 \r\n \r\n16,586.30 \r\n \r\n29.00 \r\n \r\n8,732.27 \r\n \r\n880.00 \r\n \r\n400.00 \r\n \r\n38,922.00 \r\n \r\n90.00 \r\n \r\n4,815.00 \r\n \r\n1,210.64 \r\n \r\n31,996.80 \r\n \r\n8,368.50 \r\n \r\n10,150.86 \r\n \r\n5,785.00 \r\n \r\n128.90 \r\n \r\n44,817.14 \r\n \r\n220.00 \r\n \r\n38,747.45 \r\n \r\n \r\n \r\n34,977.04 \r\n \r\n265.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nGRANT,SHERNETTE GRAY.CHERYL YVETTE GREEN.RUFUS C II GREEN.BERNICE S GREENE,IDA PEARL GREENE.WILLIE GRIFFIN.Bl::: I I Y GRIMSLEY,DENNIS H GROVER,JOSIE M GUINED,PAMELA ANNE GUINN.TONYA GUY.KELLIE RENE HARDMAN.AMYL HARDMAN,ANZY HARMON.FREDDIE HARMON.GERALDINE HARMON,JACQULYN D HARRIS.GEORGE D HARRIS,JERI W HARRIS.JOHN MARK HARRIS,LUCY B \r\n \r\nHARRIS.MARGIE A HARRIS,SUE K HARRIS.WILLIAM E HARTLEY,JULIANNE L HARTLEY,KRISTI P HARVEY.MARY LOU HARVEY,MONALITHA HARVEY.PAULINE HENDERSON.EULA C HENDERSON.GLORIA HICKS,CHARLES HICKS,IRENE M  HICKS.WILLIE B HICKS,ZSA ZSA HILL.BE:. I I Y CARTER HILL.MARIE HILL.RICKEY HILL,WILBA DEAN HINTON.JANE W HINTON.RICKY A HOBBS,GLORILYN T HOLLAND,KERRI G HOPKINS.ANN J HOWELL.GAILS HOWELL,LAKEYCHA HUDSON.ANNIE B \r\n \r\nTITLE CATEGORY \r\nSchool Food Service Worker Teacher of Hearing Impaired Deputy/Assoc/Assistant Supt Librarian/Media Specialist Library/Media Support Parapro Custodial Personnel Special Ed Parapro/Aide Bus Driver Substitute Paraprofessional/Teacher Aide Grade 1 Teacher Substitute Special Education Interrelated Assistant Principal Vocational Supervisor - School Substitute Family Services Coordinator Technology Director Business Serv Secretary/Clerk Gifted Elementary Teacher P-5 Technology Specialist Bus Driver Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 6 Teacher Middle School Explor Teacher School Food Service Worker School Food Service Worker Substitute Paraprofessional/Teacher Aide Substitute School Food Service Worker Grade 7 Teacher Custodial Personnel Grade 4 Teacher Vocational (9-12) Teacher Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker Bookkeeper Substitute Grade 4 Teacher Paraprofessional/Teacher Aide Special Education Interrelated School Secretary/Clerk Parapro Personnel - Pre-K Parapro Personnel - Pre-K \r\n-3- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n8,293.75 \r\n \r\n40,910.46 $ \r\n \r\n25,219.96 \r\n \r\n47,457.23 \r\n \r\n14,063.31 \r\n \r\n23,407.52 \r\n \r\n1,627.38 \r\n \r\n4,793.00 \r\n \r\n140.00 \r\n \r\n12,334.09 \r\n \r\n42,550.96 \r\n \r\n5,060.00 \r\n \r\n47,697.14 \r\n \r\n63,028.00 \r\n \r\n63,232.98 \r\n \r\n4,354.70 \r\n \r\n28,873.34 \r\n \r\n67,863.26 \r\n \r\n51,556.00 \r\n \r\n42,400.54 \r\n \r\n55,727.98 \r\n \r\n10,604.39 \r\n \r\n9,643.30 \r\n \r\n27,487.96 \r\n \r\n45,587.16 \r\n \r\n29,985.80 \r\n \r\n9,080.61 \r\n \r\n5,344.00 \r\n \r\n41.20 \r\n \r\n13,428.00 \r\n \r\n80.00 \r\n \r\n4,003.28 \r\n \r\n37,616.96 \r\n \r\n12,007.22 \r\n \r\n34,617.50 \r\n \r\n43,337.16 \r\n \r\n20,434.96 \r\n \r\n9,901.40 \r\n \r\n9,093.91 \r\n \r\n15,529.90 \r\n \r\n982.50 \r\n \r\n45,150.54 \r\n \r\n15,009.70 \r\n \r\n22,160.00 \r\n \r\n16,142.55 \r\n \r\n14,575.50 \r\n \r\n13,256.66 \r\n \r\n509.63 1,980.00 \r\n76.50 \r\n484.27 763.67 464.75 1,080.37 2,186.65 282.25 1,638.81 \r\n93.25 589.28 \r\n45.00 \r\n24.75 142.50 227.50 \r\n52.50 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nHUFFMASTER,BEVERLY G HURT.HAZEL RENEE JAMES.GARY C JARRELL.KIMBERLY A JARRELL.NINA PAYNE JARRELL.PATRICIA ANN JARRELL.STACY H JENKINS,GWENDOLYN C JOHNSON.KATHY G JOHNSON,R JILL JONES.AMY H JORDAN.WILLIAM C KENDRICK.BESSIE L KENNEDY.RHONDA W KENNON.JOYCE K KIMBLE.MICHELLE R KIMBLE.STANLEY KING.WILLIE F KIRKSEY.CHRISTOPHER C KIRKSEY,CRYSTAL HUNTER KIRKSEY.DONNA S KIRKSEY,FRANCES E LANGLEY.MARY JO LANIER.CAROL LATIMORE,GLENDA LAW.BEVERLY ANN LAW,JULIA C LITTLE.MELVIN LOCKE,ELLEN P LOCKETT,SANDRA F LOCKHART.CRAIG D LONG.DONNA S \r\n \r\nLOWORN,FERN LOWE.GLORIA W LOWE.ROSIA M LUMPKIN.JUANITA MANNS.LIZZIE MARTIN.JOANN L MARTIN.LAURA J MATHEWS.MATTIE MATHEWS,QUNCIE M \r\n. \r\nMATHIS.CATHY G MATHIS.CLARENCE C MATHIS.DOROTHY MATHIS.SANDY JEAN MATTHEWS.OUIDA L MCCRARY,OLLIE 0 \r\n \r\nTITLE CATEGORY \r\nGrades 9-12 Teacher Grade 3 Teacher Vocational (9-12) Teacher \r\nTeacher of Moderate Intellectual \r\nGrade 7 Teacher Grade 1 Teacher Grade 6 Teacher \r\nKindergarten Teacher School Food Service Worker Bookkeeper \r\nGrade 3 Teacher \r\nBus Driver Substitute \r\nGrades 9-12 Teacher \r\nSchool Social Worker \r\nVocational (9-12) Teacher Grades 9-12 Teacher \r\nSchool Food Service Worker \r\nGrades 9-12 Teacher Grades 9-12 Teacher Grade 3 Teacher \r\nSubstitute Substitute Paraprofessional/Teacher Aide \r\nGrades 6-8 Teacher Grade 6 Teacher Grade 3 Teacher \r\nSubstitute Parapro Personnel - Pre-K Teacher of Moderate Intellectual \r\nGrade 8 Teacher \r\nMiddle School Explor Teacher Substitute Bus Driver School Secretary/Clerk Special Ed Parapro/Aide Substitute \r\nGrade 6 Teacher \r\nLibrary/Media Support Parapro Substitute Teacher of Mild Intellectual \r\nGrades 9-12 Teacher \r\nAssistant Principal Substitute \r\nGrade 5 Teacher \r\nSchool Food Service Worker Special Ed Parapro/Aide \r\n-4- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 44,702.31 $ 22,160.00 44,678.78 26,000.80 36,455.16 38,578.14 33,073.96 48,198.70 9,111.16 15,586.75 47,898.70 9,436.18 2,010.00 31,421.00 45,939.75 39,699.34 37,076.10 4,027.20 33,917.20 45,710.30 33,273.96 920.00 216.30 12,028.00 50,968.38 43,300.54 45,447.14 2,970.70 11,001.76 45,801.86 4,220.50 31,135.16 1,048.20 23,967.96 14,810.06 13,467.96 2,655.00 27,837.50 13,464.36 278.10 7,196.34 56,324.70 69,236.30 4,120.00 43,837.50 \r\n1,443.54 \r\n8,654.20 \r\n \r\n74.50 160.60 353.00 \r\n84.75 \r\n50.00 1,082.12 \r\n68.50 52.50 \r\n12.50 22.50 \r\n576.01 \r\n45.00 206.56 \r\n171.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nMCDOUGALD.CONSTANCE MCGHEE,BERNICE B MCGLAUN.DIANE H MCGLAUN.JACK J \r\nMCNAIR.LAWANA D \r\nMILLER.DELORES MILLER.JAMES MICHAEL MILLER,LINDA MILLER.LYNETTE J MILLS.DOUGLAS WRIGHT MONTGOMERY.WILLIAM P MURRAY,NANNIE L NAGY.DEBORAH L NEWBERRY.CARROLL A NEWTON,CLAUDIA MILLER OGBURN.CAROLYN OGBURN.CLEOPATRA J OGBURN,ERMA L OGBURN.JOHNNY WILLIE OGLESBY.GUS Ill OLIVE,BONNIE B OWENS.PAUL OWENS.TRACY G PARKER.KIMBERLY J PATTERSON.SARAH W PEACOCK.CAROL ELLEN PEACOCK,GEORGE M PEACOCK.NANCY R PEED.LORI H PENNINGTON.SARA U PERKINS,PATISUE POSEY,DARLENE L PURVIS.CONNIE QUEEN,JOANNA H REDDISH.THOMAS D JR REDDISH.LISA BURNETT REDDISH,T DAVID REEVES.MARGARET T REYNOLDS.CAROL K RIDGELY.JAMES RILEY,JOHNNY LEE ROBERTS.ANNETTE C \r\nROBINSON.JENNIFER ROBINSON.KAREN \r\nROGERS.DAVID L ROQUEMORE.BEULAH R ROQUEMORE,VONTELLA H \r\n \r\nTITLE CATEGORY \r\nGrades K-5 Teacher Kindergarten Teacher Librarian/Media Specialist Grades 9-12 Teacher Substitute School Food Service Worker Grades 6-8 Teacher School Food Service Worker Lottery Pre-School Teacher Grades 9-12 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Substitute Grades K-5 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Custodial Personnel Custodial Personnel Vocational (9-12) Teacher Grade 5 Teacher Custodial Personnel Paraprofessional/Teacher Aide Substitute Substitute Principal Substitute Family Services Coordinator Instructional Specialist P-8 General Admin Secretary/Clerk Grade 3 Teacher Lottery Pre-School Teacher School Food Service Worker Lottery Pre-School Teacher Substitute Grade 7 Teacher Finance/Business Service Mgr Vocational (9-12) Teacher Parapro Personnel - Pre-K Bus Driver Maintenance Personnel \r\nBookkeeper \r\nKindergarten Teacher School Food Service Worker Custodial Personnel Custodial Personnel Business Serv Secretary/Clerk \r\n-5- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 35,558.00 $ \r\n38,428.14 40,643.35 39,088.14 \r\n1,125.00 9,741.70 10,160.00 9,244.36 27,242.48 47,914.20 50,467.00 13,468.00 35,005.30 1,340.00 31,368.58 13,828.00 16,263.55 8,338.13 24,699.12 33,636.68 41,539.36 22,426.73 11,951.94 1,600.00 4,995.00 64,388.20 \r\n880.00 27,999.96 34,488.00 16,896.03 39,638.20 42,100.96 \r\n8,304.29 1,325.00 1,831.50 33,073.96 58,504.96 39,875.50 14,413.80 9,633.16 17,253.03 17,807.61 4,476.00 6,562.20 13,937.22 2,946.24 24,066.04 \r\n \r\n22.25 \r\n908.78 \r\n82.24 \r\n30.00 479.67 \r\n333.00 1,285.55 \r\n220.00 \r\n26.50 679.50 330.75 \r\n23.25 82.00 37.75 1,466.50 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nROSS,ISSIAH JR ROWE,WILLA FAYE RUSSAW,GEORGIA MAE RUSSELL,LOLA C SACKETT,PATSY B SAUNDERS,CHRISTY M SAWYER,JOHN W Ill SCOTT,WILLIAM CLINTON SERSEY,JOE W SHERTEN,ROSA L SHORT,KENT SHORT,LAFONDA SHORTER,OZELLA SKIDMORE.LORIANNE G SMITH.WEAVER L JR SMITH,B RAY SMITH,BARBARA A SMITH,DANE L SMITH.GERALDINE SMITH,JUDY ELDER SMITH.KIM SMITH.LUCY JON SMITH.STEVEN E SMITH.TERRY T SMITH.WAYNE SNIPES,CERDENIA SPIDEL.MINDY L STARLING.MARSHA STEVENS.JOYCE T STRICKLAND.MARY A STUCKEY.PENNY SUTHERLAND.JENNY T SWANEY.MICHAELE TAYLOR.DAISY TAYLOR,OVEDIA W TEAT.RHONDA W TEDDER,CATHY E THARPE.ANN M THOMAS,CHARLES A THOMAS.EDWARD THOMAS.REBECCA TOWNES.CARSON A \r\nTOWNS.JIMMY LEE JR TOWNS,CHRISTINE TOWNS.DAVID TRIPP.CONNIE JEAN TROUTMAN,CURTIS \r\n \r\nTITLE CATEGORY \r\nGrade 5 Teacher Secretary Substitute Vocational (9-12) Teacher Grades K-5 Teacher Grade 8 Teacher Substitute Grades 6-8 Teacher Grades 9-12 Teacher School Food Service Worker Custodial Personnel Substitute Substitute Grade 3 Teacher Grades 9-12 Teacher High School Counselor Grade 1 Teacher Substitute Substitute Grade 7 Teacher Substitute Substitute Grades 9-12 Teacher Middle School Explor Teacher Superintendent Substitute Substitute  Bus Driver School Secretary/Clerk Substitute Substitute Grades 9-12 Teacher Grades 9-12 Teacher Special Ed Parapro/Aide Grade 1 Teacher Bus Driver Paraprofessional/Teacher Aide Substitute Substitute Custodial Personnel \r\nSubstitute Grade 4 Teacher Custodial Personnel Bus Driver Bus Driver Teacher of Mild Intellectual Bus Driver \r\n-6- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n49,446.04 $ \r\n \r\n17,305.96 \r\n \r\n103.00 \r\n \r\n45,647.14 \r\n \r\n46,167.20 \r\n \r\n40,961.30 \r\n \r\n250.00 \r\n \r\n33,463.96 \r\n \r\n35,949.20 \r\n \r\n9,494.67 \r\n \r\n13,431.54 \r\n \r\n2,655.00 \r\n \r\n4,190.00 \r\n \r\n19,341.35 \r\n \r\n39,418.14 \r\n \r\n45,797.30 \r\n \r\n43,837.50 \r\n \r\n880.00 \r\n \r\n700.00 \r\n \r\n40,234.70 \r\n \r\n2,525.00 \r\n \r\n3,320.00 \r\n \r\n49,619.18 \r\n \r\n38,728.14 \r\n \r\n81,845.80 \r\n \r\n3,160.00 \r\n \r\n3,060.00 \r\n \r\n21,583.91 \r\n \r\n15,685.76 \r\n \r\n247.20 \r\n \r\n535.60 \r\n \r\n4,170.50 \r\n \r\n49,005.80 \r\n \r\n14,068.00 \r\n \r\n. 38,578.14 \r\n \r\n9,537.66 \r\n \r\n11,716.15 \r\n \r\n3,258.55 \r\n \r\n962.50 \r\n \r\n13,297.56 \r\n \r\n1,280.00 \r\n \r\n37,765.34 \r\n \r\n13,288.14 \r\n \r\n12,647.46 \r\n \r\n28,673.50 \r\n \r\n45,349.34 \r\n \r\n9,549.96 \r\n \r\n114.26 101.50 295.25 209.75 \r\n39.00 3,282.05 \r\n179.74 \r\n2,890.93 10.50 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nTROUTMAN.ETHEL D TROUTMAN.MATTHEW TROUTMAN,SHARA G TROUTMAN.SHIRLEY D TRUSSELL.DONNA LYNN TUCKER.TOMMYE TURNER.ALVIN TURNER,BEVERLY W TURNER.LATONJA TURNER.SHIRLEY C TYSON.KIMBERLY LARAE WADE,BRYNDA WAINWRIGHT.DANA WYNN WAINWRIGHT.MARGARET WALKER.GLENDA J WALKER.LEIGH H WALKER.RUBY JEAN WALKER.SUSIE WEAVER.WILLIAM H WELCH,E AJR WELDON.LINDA WESTBROOK.DONNA M WHALEY,JANA E WHIDBY,PATRICIA ANN WHITENING,MORDIA B WHITERS.JOHN THOMAS WHITLEY.AZZIE LEE \r\nWHITLEY.DONNIE 0 \r\nWHITLEY,LAURA D WICKS.MARIA K WIGGINS.EDITH WILCHER.ALTON WILDER.BRENDA WILDER.DEBRA A WILDER.HORACE WILDER.JENNIFER B WILLIAMS.ANN D WILLIAMS,FANNIE NELL WILLIAMS.RUTH E WILLIS.DARLENE WILLIS,UNASTACIA WILSON,CHERYL C WILSON.DENA L WILSON.JUDY WINDHAM.BARBARA WINDHAM,RHONDA C WOODALL.MARIE M \r\n \r\nTITLE CATEGORY \r\nGrades 6-8 Teacher Grades 6-8 Teacher Grade 2 Teacher Instructional Specialist P-8 Substitute Grades 6-8 Teacher Grade 5 Teacher Paraprofessional/Teacher Aide Grade 3 Teacher School Food Service Worker Substitute Grade 2 Teacher Grade 4 Teacher School Food Service Worker School Food Service Worker Speech-Language Pathologist Substitute School Food Service Worker Bus Driver Transportation Director/Mgr School Food Service Worker Speech-Language Pathologist Paraprofessional/Teacher Aide School Food Service Worker Special Ed Parapro/Aide Maintenance Personnel Substitute Substitute Kindergarten Teacher Grade 1 Teacher Lottery Pre-School Teacher Athletics Personnel Paraprofessional/Teacher Aide Substitute Custodial Personnel Grade 3 Teacher Grades 9-12 Teacher School Food Service Worker Bus Driver Substitute Substitute Grades 6-8 Teacher Secretary Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker General Admin Secretary/Clerk \r\n-7- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n38,079.46 \r\n \r\n56,038.80 $ \r\n \r\n42,500.96 \r\n \r\n44,817.14 \r\n \r\n1,600.00 \r\n \r\n50,945.52 \r\n \r\n49,426.24 \r\n \r\n12,188.47 \r\n \r\n35,155.30 \r\n \r\n16,100.07 \r\n \r\n1,105.00 \r\n \r\n44,817.14 \r\n \r\n36,043.03 \r\n \r\n14,894.40 \r\n \r\n8,952.20 \r\n \r\n31,167.90 \r\n \r\n40.00 \r\n \r\n1,242.57 \r\n \r\n9,549.96 \r\n \r\n18,000.00 \r\n \r\n8,414.24 \r\n \r\n37,981.66 \r\n \r\n11,484.25 \r\n \r\n9,183.20 \r\n \r\n12,690.57 \r\n \r\n16,134.10 \r\n \r\n1,480.00 \r\n \r\n960.00 \r\n \r\n29,764.54 \r\n \r\n28,542.36 \r\n \r\n38,049.20 \r\n \r\n2,760.00 \r\n \r\n10,859.04 \r\n \r\n2,680.00 \r\n \r\n23,919.36 \r\n \r\n27,863.30 \r\n \r\n41,024.39 \r\n \r\n8,821.74 \r\n \r\n10,849.06 \r\n \r\n530.00 \r\n \r\n1,859.16 \r\n \r\n36,727.63 \r\n \r\n9,602.91 \r\n \r\n12,748.00 \r\n \r\n10,272.24 \r\n \r\n10,186.45 \r\n \r\n23,116.00 \r\n \r\n193.97 1,238.71 \r\n102.50 39.00 48.50 \r\n639.50 313.65 \r\n40.50 \r\n543.53 16.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nWOODSON,LYNN DOSS WYRICK.GAYLE WOODALL YAUGHN,TERESA STUCKEY YOUNGBLOOD.HAZEL ZWAGA,DEBORAH \r\n \r\nTITLE CATEGORY \r\nSubstitute Lottery Pre-School Teacher School Food Service Worker School Food Service Worker Paraprofessional/Teacher Aide \r\n \r\nAccruals \r\nJune 30, 1999 June 30, 2000 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n1,140.00 \r\n \r\n35,185.30 $ \r\n \r\n1,496.00 \r\n \r\n9,556.59 \r\n \r\n111684.20 \r\n \r\n45.00 \r\n \r\n$ 7,346,088.12 $ 37,156.99 \r\n \r\n-71,463.20 82, 111.13 \r\n \r\nTotals per Report \r\n \r\n$ 7,356,736.05 $ 37,156.99 \r\n \r\n-8- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99","title":"Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Taylor County, 32.55546, -84.25046"],"dcterms_creator":["Georgia. Department of Audits"],"dc_date":["1999-06-30"],"dcterms_description":["Year ended June 30, 1999-","Ceased with: Fiscal year ended June 30, 2002.","Title from cover.","Report year covers fiscal year.","Supplement to: Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999; Taylor County Board of Education, Butler, Georgia, report on audit of the financial statements for the fiscal year ended ..., fiscal year ended June 30, 2000-fiscal year ended June 30, 2002.","Schedule of salaries and travel supplements for local Georgia Boards of Education, Libraries, etc. ceased to be published in print in 2002. Starting in 2003 this information can be accessed online, including individually by government body, through the Georgia Government Publications database in GALILEO or in the annual CD-ROM called: Salary and travel compilation reports.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed July 14, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Taylor County (Ga.).--Board of Education--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Taylor County--Statistics--Periodicals.","Education--Georgia--Taylor County--Finance--Statistics--Periodicals.","Salaires--Personnel scolaire--Géorgie (État)--Taylor--Statistiques--Périodiques.","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"l:\u003e1n \r\nA goo ~ R\\ \r\n 26 \r\nT.2.3 \r\n19c,g~l}9 \r\n \r\nAUDIT REPORT \r\n \r\nI \r\n \r\nI \r\n \r\nTAYLORCOUNTYBOARDOFEDUCATION \r\n \r\nll \r\n \r\nBUTLER, GEORGIA \r\n \r\n~-----YE-AR--END--ED-JUNE--3-0_,-19_9_9_ _ _ _/ \r\n \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 \r\n \r\n TAYLORCOUNTYBOARDOFEDUCATION - TABLE OF CONTENTS - \r\n \r\nSECTION! \r\n \r\nFINANCIAL \r\n \r\nINDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITIJRES OF FEDERAL AWARDS \r\n \r\nEXHIBITS \r\n \r\nGENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nCOMBINED STATEMENTS - OVERVIEW \r\n \r\nA \r\n \r\nCOMBINED BALANCE SHEET \r\n \r\nALL FUND TYPES AND ACCOUNT GROUP \r\n \r\n2 \r\n \r\nB \r\n \r\nCOMBINED STATEMENT OF REVENUES, EXPENDITURES AND \r\n \r\nCHANGES IN FUND BALANCES \r\n \r\nALL GOVERNMENTAL FUND TYPES \r\n \r\n4 \r\n \r\nC \r\n \r\nCOMBINED STATEMENT OF REVENUES, EXPENDITURES AND \r\n \r\nCHANGES IN FUND BALANCES - BUDGET AND ACTUAL \r\n \r\n(NON-GAAP BASIS) \r\n \r\nGENERAL AND SPECIAL REVENUE FUNDS \r\n \r\n7 \r\n \r\nD NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\n8 \r\n \r\nADDmONAL FINANCIAL INFORMATION \r\n \r\nCOMBINING STATEMENTS \r\n \r\nSPECIAL REVENUE FUND \r\n \r\nE \r\n \r\nCOMBINING BALANCE SHEET \r\n \r\n20 \r\n \r\nF \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n22 \r\n \r\nCAPITAL PROJECTS FUND \r\n \r\nG \r\n \r\nCOMBINING BALANCE SHEET \r\n \r\n24 \r\n \r\nH \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n25 \r\n \r\nDEBT SERVICE FUND \r\n \r\nI \r\n \r\nCOMBINING BALANCE SHEET \r\n \r\n26 \r\n \r\nJ \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n27 \r\n \r\nSCHEDULES. \r\n \r\n1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\n \r\n28 \r\n \r\n2 SCHEDULE OF STATE REVENUE \r\n \r\n30 \r\n \r\n3 SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS \r\n \r\n31 \r\n \r\n4 SCHEDULE OF EXPENDITURES \r\n \r\nLOTTERY PROGRAMS \r\n \r\n32 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - \r\n \r\nSECTION I \r\n \r\nFINANCIAL \r\n \r\nADDIDONAL FINANCIAL INFORMATION \r\n \r\nSCHEDULES \r\n \r\nANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS \r\n \r\nGENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS \r\n \r\n5 \r\n \r\nOVERALL \r\n \r\n33 \r\n \r\n6 \r\n \r\nBYPROGRAM \r\n \r\n34 \r\n \r\nSECTIONil \r\nCOMPLIANCE AND INTERNAL CONI'ROL REPORTS \r\nREPORT ON COMPLIANCE AND ON INTERNAL CONI'ROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH \r\nGOVERNMENT AUDITING STANDARDS  \r\nREPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONI'ROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 \r\n \r\nSECTIONill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\nSECTIONIV FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n SECTION! FINANCIAL \r\n \r\n w. RUSSELL \r\n \r\nHINTON \r\n \r\nSTATE AUDITOR \r\n \r\n(404) 6562174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nMay 5, 2000 \r\n \r\nHonorable Roy E. Barnes, Governor Members ofthe General Assembly Members of the State Board ofEducation \r\nand Superintendent and Members ofthe Taylor County Board ofEducation \r\nINDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\nLadies and Gentlemen: \r\nWe have audited the accompanying general purpose :financial statements of the Taylor County Board of Education, as of and for the year ended June 30, 1999, as listed in the table of contents. These general purpose financial statements are the responsibility ofthe Taylor County Board ofEducation's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. \r\nWe conducted our audit in accordance with generally accepted auditing standards and the standards applicable \r\nto :financial audits contained in Government Auditini Standards, issued by the Comptroller General of the \r\nUnited 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. \r\nAs described in the notes to the general purpose financial statements, the Board's :financial statements have been prepared using certain accounting practic_es and policies which, in our opinion, vary in some respects from generally accepted accounting principles. These variances are described as follows: \r\n* The general purpose financial statements of the Board did not contain a General Fixed Assets \r\nAccount Group to account for property and equipment owned by the Board which should be included to conform to generally accepted accounting principles. \r\n \r\n99ARL-13 \r\n \r\n * School activity accounts maintained at the individual schools are not included in the general purpose \r\nfinancial statements. To conform to generally accepted accounting p~ciples, these accounts should be included in the general purpose financial statements. \r\n* The Board did not recognize as expenditures, in the year ended June 30, 1999, a portion of salaries \r\nand the corresponding employer's cost ofrelated benefits earned for contractual services completed prior to June 30, 1999. Also funds received, subsequent to June 30, 1999, from the Georgia Department ofEducation for the State's share ofthese unrecorded salaries and related benefits were not recorded as revenue in the year under review. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1998, were improperly recorded in the year ended June 30, 1999. To conform to generally accepted accounting principles, revenues should be recorded when available and measurable and expenditures should be recorded when incurred, rather than when funds are received or disbursed. \r\nThe aggregate effects on the general purpose financial statements of these variances or omissions have not been determined, but are believed to be material. \r\nIn our opinion, except for the effects on the general purpose financial statements of the matters referred to in the preceding paragraph, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Taylor County Board of Education as of June 30, 1999, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. \r\nIn accordance with Government Auditina Standards~ we have also issued our report dated May 5, 2000, on \r\nour consideration ofthe Taylor County Board ofEducation's internal control over financial reporting and our tests ofits compliance with certain provisions oflaws, regulations, contracts and grants. \r\nOur audit was performed for the purpose of forming an opinion on the general purpose financial statements of the Taylor County Board of Education taken as a whole. The accompanying combining statements (Exhibits E through J) and the financial schedules (Schedules 1 through 6), which includes the Schedule of Expenditures of Federal Awards as required by U.S. Office of Management and Budget Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations, are presented for purposes ofadditional analysis and are not a required part ofthe general purpose financial statements. 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 effects ofthe matters referred to in the third paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. \r\n99ARL-13 \r\n \r\n A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24. \r\nRespectfully submitted, \r\n_.) ...~ ~- :rd.. :b \r\n~sell W. Hinton State Auditor \r\nRWH:jb 99ARL-13 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET \r\nALL FUND TYPES AND ACCOUNT GROUP \r\nJUNE 30. 1999 \r\n \r\nASSETS \r\nCash and Cash Equivalents \r\nInvestments \r\nAccounts Receivable \r\nInventories Food Donated Commodities Purchased Food \r\nAmount Available in Debt Service Fund \r\nAmount to be Provided in Future Years For Payment of: Bond Debt General Obligation School Note Capital Lease Agreements \r\nTotal Assets \r\n \r\nGENERAL FUND \r\n \r\nGOVERNMENTAL FUND TYPES \r\n \r\nSPECIAL \r\n \r\nCAPITAL \r\n \r\nREVENUE \r\n \r\nPROJECTS \r\n \r\nFUND \r\n \r\nFUND \r\n \r\n$ \r\n \r\n86,578.00 $ 278,939.05 $ 1,196,920.78 \r\n \r\n65,000.00 \r\n \r\n118,896.39 \r\n \r\n91,143.05 \r\n \r\n97,320.51 \r\n \r\n99,731.95 \r\n \r\n13,277.73 15,275.29 \r\n \r\ns \r\n \r\n177,721.05 $ 469,812.58 $ 1,415.549.12 \r\n \r\nLIABILITIES AND F!,.!ND EQ!.!ITY \r\nLIABILITIES \r\nAccounts Payable Salaries Payable Contracts Payable Retainages Payable Capital Lease Agreements General Obligation Bonds Payable General Obligation Notes Payable \r\nTotal Liabilities \r\nF!,.!NDEQ!,.!ITY \r\nFund Balances Reserved For Bus Replacement Funds For Continuation of State Programs For Debt Service For SPLOST Projects For Inventories Food Donated Commodities Purchased Food For Purpose of Bond Issue Unreserved Designated for Equipment Purchases Undesignated \r\nTotal Fund Equity \r\n \r\ns \r\n \r\ns 27,229.90 \r\n \r\n68,067.26 \r\n \r\n71,463.20 \r\n \r\n$ \r\n \r\n19,169.10 \r\n \r\n44,834.05 \r\n \r\ns \r\n \r\ns 27,229.90 \r\n \r\n139,530.46 $ \r\n \r\n64,003.15 \r\n \r\n \r\n \r\n_24,199.51 \r\n \r\n$ 1,084,715.96 \r\n \r\ns \r\n \r\n13,277.73 \r\n \r\n15,275.29 \r\n \r\n266,830.01 \r\n \r\n15,000.00 \r\n \r\n126,291.64 \r\n \r\n286,729.10 \r\n \r\n0.00 \r\n \r\ns \r\n \r\n150,491.15 $ 330,282.12 $ 1,351,545.97 \r\n \r\nTotal Liabilities and Fund Equity \r\n \r\n$ \r\n \r\n177,721.05 $ \r\n \r\nThe notes to the general purpose financial statements are an integral part of this statement \r\n \r\n-2- \r\n \r\n469,812.58 $ \r\n \r\n1.415,549.12 \r\n \r\n EXHIBIT\"A\" \r\n \r\nDEBT SERVICE \r\nFUND \r\n \r\nACCOUNT GROUP GENERAL \r\nLONG-TERM DEBT \r\n \r\nTOTALS \r\n \r\n{Memorandum Only} \r\n \r\nJUNE 30, 1999 \r\n \r\nJUNE 30, 1998 \r\n \r\n$ \r\n \r\n58,396.12 \r\n \r\n$ 1,620,833.95 $ 1,533,690.80 \r\n \r\n183,896.39 \r\n \r\n278,747.16 \r\n \r\n57.92 \r\n \r\n288,253.43 \r\n \r\n329,327.53 \r\n \r\n$ \r\n \r\n58,454.04 \r\n \r\n13,277.73 15,275.29 \r\n58,454.04 \r\n \r\n13,684.22 10,726.93 \r\n284,019.47 \r\n \r\n1,916,545.96 1,350,000.00 \r\n44,291.53 \r\n \r\n1,916,545.96 1,350,000.00 \r\n44,291.53 \r\n \r\n1,835,980.53 1,350,000.00 \r\n140,671.42 \r\n \r\n$ \r\n \r\n58,454.04 $ \r\n \r\n313691291.53 $ 514901828.32 $ 5?761848.06 \r\n \r\n$ \r\n \r\n95,297.16 $ \r\n \r\n45,081.71 \r\n \r\n71,463.20 \r\n \r\n68,194.61 \r\n \r\n19,169.10 \r\n \r\n44,834.05 \r\n \r\n45,904.15 \r\n \r\n$ \r\n \r\n44,291.53 \r\n \r\n44,291.53 \r\n \r\n140,671.42 \r\n \r\n1,975,000.00 \r\n \r\n1,975,000.00 \r\n \r\n2,120,000.00 \r\n \r\n1,350,000.00 \r\n \r\n1,350,000.00 \r\n \r\n1,350,000.00 \r\n \r\n$ \r\n \r\n3,369,291.53 $ 3,600,055.04 $ 3,769,851.89 \r\n \r\n$ \r\n \r\n58,454.04 \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n58,454.04 \r\n \r\n$ \r\n \r\n24,199.51 $ \r\n \r\n58,454.04 1,084,715.96 \r\n \r\n5,572.84 24,115.79 284,019.47 971,992.91 \r\n \r\n13,277.73 15,275.29 266,830.01 \r\n \r\n13,684.22 10,726.93 264,827.16 \r\n \r\n15,000.00 413,020.74 \r\n \r\n15,000.00 417,056.85 \r\n \r\n$ 1,890,773.28 $ 2,006,996.17 \r\n \r\n$ \r\n \r\n581454.04 $ \r\n \r\n3,3691291.53 $ 5.4001828.32 $ 51776,848.06 \r\n \r\n-3- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \r\nALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1999 \r\n \r\nREVENUES \r\nState Funds Federal Funds Taxes Other Funds \r\nTotal Revenues \r\nEXPENDITURES \r\nCurrent 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 Other Support Services Food Services Operation \r\ncapital Outlay . Debt Service \r\nPrincipal Interest Paying Agent Fees \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\nOTHER FINANCING QURCES (UE} \r\nProceeds from General Obligation Note Refunding Bond Issuance Cost Proceeds of Refunding Bonds \r\nPar Value Discount on Bonds Sold Payments to Bond Escrow Agent capital Leases Operating Transfers In Operating Transfers Out \r\nTotal Other Financing Sources (Uses) \r\nExcess of Revenues and Other Financing Sources _over (under) Expenditures and Other Financing Uses \r\nFUND BALANCE JULY 1 \r\nFood Inventory- Net Change in Period Donated Commodities Purchased Food \r\n \r\nGENERAL FUND \r\n \r\nSPECIAL REVENUE \r\nFUND \r\n \r\n$ 6,853,516.01 $ \r\n \r\n613,503.51 \r\n \r\n27,638.08 \r\n \r\n1,295,166.12 \r\n \r\n1, 159,948.89 \r\n \r\n173,498.36 \r\n \r\n175,572.50 \r\n \r\n$ 8,214,601.34 $ 2,084,242.13 \r\n \r\n$ 5,470,748.14 $ \r\n338,607.86 248,476.40 177,417.18 204,252.90 500,721.82 162,073.39 518,410.10 380,858.43 \r\n32,034.36 37,540.21 \r\n1,426.32 \r\n76,562.59 7,328.94 \r\n \r\n917,987.13 \r\n165,749.43 119,052.78 \r\n23,536.99 1,499.96 \r\n3,600.00 17,088.70 16,903.46 811,995.48 53,496.13 \r\n19,817.30 1,182.70 \r\n \r\n$ 8,156,458.64 $ 2,151,910.06 \r\n \r\n$ \r\n \r\n58,142.70 $ \r\n \r\n-67,667.93 \r\n \r\n$ \r\n \r\n58,142.70 $ \r\n \r\n-67,667.93 \r\n \r\n92,348.45 \r\n \r\n393,808.18 \r\n \r\n-406.49 4,548.36 \r\n \r\nFUND BALANCE JUNE 30 The notes to the general purpose financial statements are an Integral part of this statemenl \r\n-4- \r\n \r\n$ \r\n \r\n150,491.15 $ \r\n \r\n330,282.12 \r\n \r\n EXHIBIT\"B\" \r\n \r\nCAPITAL PROJECTS \r\nFUND \r\n \r\nDEBT SERVICE \r\nFUND \r\n \r\nTOTALS \r\n \r\n{Memorandum Only} \r\n \r\nYEAR ENDED \r\n \r\nJUNE 301 1999 \r\n \r\nJUNE 301 1998 \r\n \r\n$ \r\n \r\n598,076.39 $ \r\n \r\n56,251.18 \r\n \r\n$ \r\n \r\n654,327.57 $ \r\n \r\n$ \r\n69,581.70 4147.84 \r\n73,729.54 $ \r\n \r\n7,467,019.52 $ 1,322,804.20 1,827,606.98 \r\n409,469.88 \r\n11,026,900.58 $ \r\n \r\n7,039,961.77 1,133,928.49 1,599,764.37 \r\n274,819.52 \r\n10,048,474.15 \r\n \r\n$ 6,388,735.27 $ 5,939,863.48 \r\n \r\n$ \r\n \r\n539,601.67 \r\n \r\n504,357.29 367,529.18 177,417.18 227,789.89 502,221.78 162,073.39 522,010.10 397,947.13 48,937.82 849,535.69 594,524.12 \r\n \r\n437,399.40 264,746.73 161,334.34 236,740.87 484,876.42 149,674.53 554,013.30 380,457.70 43,220.55 745,990.59 959,449.79 \r\n \r\n$ \r\n \r\n145,000.00 \r\n \r\n153,294.97 \r\n \r\n1,000.00 \r\n \r\n241,379.89 161,806.61 \r\n1,000.00 \r\n \r\n187,259.98 173,416.68 \r\n892.95 \r\n \r\n$ \r\n \r\n539,601.67 $ \r\n \r\n299,294.97 $ 11,147,265.34 $ 10,719,337.31 \r\n \r\n$ \r\n \r\n114,725.90 $ \r\n \r\n-225,565.43 $ \r\n \r\n-120,364.76 $ \r\n \r\n-670,863.16 \r\n \r\n$ 1,350,000.00 -56,888.55 \r\n2,120,000.00 -14,452.25 \r\n-2,045,800.00 \r\n26.42 ~26.42. \r\n$ 1,352,859.20 \r\n \r\n$ \r\n \r\n114,725.90 $ \r\n \r\n1,236,820.07 \r\n \r\n-225,565.43 $ 284,019.47 \r\n \r\n-120,364.76 $ 2,006,996.17 \r\n \r\n681,996.04 1,324,717.40 \r\n \r\n-406.49 4,548.36 \r\n \r\n-433.81 716.54 \r\n \r\n$ 113511545.97 $ \r\n \r\n58A54.04 $ 118901773.28 $ 21006,996.17 \r\n \r\n-5- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES \r\nBUDGET AND ACTUAL - (NQN-GAAP BASIS} GENERAL AND SPECIAL R~ENUE FUND \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nEXHIBIT\"C\" \r\n \r\nREVENUES \r\nState Funds Federal Funds Taxes Other Funds \r\nTotal Revenues \r\nEXPENDITURES \r\nCurrent 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 Other Support Services Food Services Operation \r\ncapital OuUay Debt Service \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\nFUND BALANCE JULY 1, 1a98 \r\nFood Inventory - Net Change in Period Donated Commodities Purchased Food \r\n \r\nGENERAL FUND \r\n \r\nACTUAL \r\n \r\n(BUDGET \r\n \r\nBUDGET \r\n \r\nBASIS} \r\n \r\n$ 6,674,709.44 $ 6,853,516.01 \r\n \r\n28,870.00 \r\n \r\n27,638.08 \r\n \r\n1,079,500.00 1,159,948.89 \r\n \r\n46,500.00 \r\n \r\n173,498.36 \r\n \r\n$ 7,829,579.44 $ 8,214,601.34 \r\n \r\n$ 5,212,144.44 $ 5,470,748.14 \r\n \r\n244,157.50 245,304.20 171,513.74 232,038.12 481,214.79 186,715.84 523,961.49 493,794.72 \r\n38,199.36 40,490.00 \r\n \r\n338,607.86 248,476.40 1TT,417.18 204,252.90 500,721.82 162,073.39 518,410.10 380,858.43 \r\n32,034.36 37,540.21 \r\n1,426.32 83,891.53 \r\n \r\n$ 718691534.20 $ 811561458.64 \r\n \r\n$ \r\n \r\n-39,954.76 $ \r\n \r\n58,142.70 \r\n \r\n59,532.49 \r\n \r\n92,348.45 \r\n \r\nSPECIAL REVENUE FUND \r\n \r\nACTUAL \r\n \r\n(BUDGET \r\n \r\nBUDGET \r\n \r\nBASIS} \r\n \r\n$ 605,096.36 $ 613,503.51 1,133,205.00 1,295,166.12 \r\n \r\n159,500.00 \r\n \r\n175,572.50 \r\n \r\n$ 1,897,801.36 $ 2,084,242.13 \r\n \r\n$ 847,879.36 $ 917,987.13 \r\n \r\n194,056.79 3,700.00 \r\n \r\n165,749.43 119,052.78 \r\n \r\n26,884.00 1,500.00 \r\n \r\n23,536.99 1,499.96 \r\n \r\n3,600.00 4,050.00 17,871.00 917,587.92 \r\n \r\n3,600.00 17,088.70 16,903.46 811,995.48 53,496.13 211000.00 \r\n \r\n$ 210171129.07 $ 211511910.06 \r\n \r\n$ -119,327.71 $ -67,667.93 \r\n \r\n442,027.02 \r\n \r\n393,808.18 \r\n \r\n-406.49 41548.36 \r\n \r\nFUND BALANQE J!.!N!;; ~Q, 1919 \r\n \r\n$ \r\n \r\n19,5n.73 $ 150,491.15 \r\n \r\n$ 322,699.31 $ 330,282.12 \r\n \r\nThe notes to the general purpose financial statements are an integral part of this statement -7- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nREPORTING ENTITY \r\nThe Taylor County Board ofEducation (Board) was established under the laws of the State of Georgia and operates under the guidance of a school board elected by the voters and a Superintendent appointed by the Board. The Board is organized as a separate legal entity and has the power to levy taxes and issue bonds. Its budget is not subject to approval by any other entity. Accordingly, the Board is a primary government and consists of all the organizationsthat compose its legal entity. \r\nFUND ACCOUNTING \r\nThe Board uses funds and an account group to report on its financial position and the results ofits operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a :financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources. \r\nGeneral Fixed Assets are recorded as expenditures in the various funds at the time ofpurchase. A General Fixed Assets Account Group is not presently maintained by the Board. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types. \r\nAlthough \"school activity accounts\" are maintained at the individual schools, neither the assets, liabilities and fund equity, nor the revenues, expenditures and changes in fund balances ofthese accounts are reflected in these financial statements. To conform to generally accepted accounting principles, these accounts should be recorded in the general purpose financial statements. \r\nThe general purpose :financial statements account for all State, Federal, Taxes and Other funds under control ofthe Board, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds and the account group presented in this report are as follows: \r\nGOVERNMENTAL FUND TYPES - are used to account for all or most ofa Board's educational activities. Governmental Fund Types include: \r\nGENERAL FUND - the.fund used to account for all financial resources ofthe Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a board of education. \r\nSPECIAL REVENUE FUND - the fund used to account for the proceeds ofspecific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. These funds are received primarily from the Georgia Department ofEducation and from the Federal government to accomplish specific educational objectives. \r\n-8- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nCAPITAL PROJECTS FUND - the fund used to account for financial resources to be used for the \r\nacquisition or construction ofmajor capital facilities. \r\nDEBT SERVICE FUND - the fund used to account for the accumulation ofresources for, and the payment of, general long-term principal, interest and paying agent fees. \r\nACCOUNT GROUP \r\nGENERAL LONG-TERM DEBT ACCOUNT GROUP - A financial reporting device used to account for general obligation debt outstanding and capital lease obligations. \r\nBASIS OF ACCOUNTING \r\nThe accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources. \r\nLiabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group. \r\nGovernmental funds are accounted for using the modified accrual basis of accounting under which: \r\nRevenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). \"Measurable\" means the amount ofthe transaction can be determined and \"available\" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are property taxes, local option sales taxes, intergovernmental grants and investment income. \r\nExpenditures are generally recognized when the related fund liability is incurred. \r\nA departure from the above definitions is the accounting treatment afforded the final two payments on General Fund teachers' and bus drivers' contracts, and the resources available from the Georgia Department of Education for the State's share of these contracts. During fiscal year 1999, a substantial number of personnel ofthe Board were employed for a one hundred and ninety day period beginning in late August 1998 and ending in early June 1999. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1998 and ending in August 1999. State grants to fund the State's share ofthese contracts were disbursed from the Georgia Department ofEducation to the Board in the same twelve months. As of June 30, 1999, compensation under these employment \r\n-9- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\ncontracts had been earned, but two ofthe twelve monthly payments, due for July and August 1999, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30, 1999. Also, the State's portion ofthe compensation paid in July and August 1999 was received and recorded as revenue in the fiscal year subsequept to June 30, 1999. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1998, were recorded in the year ended June 30, 1999. Generally accepted accounting principles require that revenues be recorded when available and measurable and that expenditures be recorded when incurred, rather than when funds are received or disbursed. \r\nBUDGET \r\nThe Taylor County Board ofEducation's budget is a complete financial plan for the Board's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure ofthe budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level ofbudget control was established by the Board at the aggregate level. The budget for governmental funds was prepared on a basis other than generally accepted accounting principles. \r\nThe budget process begins when the Board's administration prepares a tentative budget for the Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regular meeting ofthe Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final school budget. This final budget is then submitted, in accordance with provisions of the Quality Basic Education Act, OCGA Section 20-2-167, to the Georgia Department ofEducation. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year-end. \r\nCASH AND CASH EQUIVALENTS \r\nCOMPOSIDON OF DEPOSITS Cash and cash equivalents consist ofdeposits in authorized financial institutions. Georgia Laws authorize the Board to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations. \r\nINVESTMENTS \r\nCOMPOSIDON OF INVESTMENTS Investments made by the Board in nonparticipating interest-earning contracts (such as certificates of deposit) and repurchase agreements are reported at cost. Participating interest-earning contracts and money market investments with a maturity at purchase ofone year or less are reported afamortized cost. Both participating interest-earning contracts and money market investments with a maturity at purchase greater than one year are reported at fair value. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Board to \r\n-10- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\ninvest its funds. In selecting among options for investment or among institutional bids for deposits, the highest rate ofreturn shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following: \r\n(1) Obligations issued by the State of Georgia or by other states, \r\n(2) Obligations issued by the United States government, \r\n(3) Obligations fully insured or guaranteed by the United States government or a United States government agency, \r\n(4) Obligations of any corporation of the United States government, \r\n(5) Prime banker's acceptances, \r\n(6) The Local Government Investment Pool administered by the State of Georgia, Office ofTreasury and Fiscal Services, \r\n(7) Repurchase agreements, and \r\n(8) Obligations of other political subdivisions of the State of Georgia. \r\nRECEIVABLES \r\nReceivables consist ofgrant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables. \r\nPROPERTY TAXES \r\nThe Taylor County Board ofCommissioners fixed the property tax levy for the 1998 tax year (calendar year) on October 14, 1998 (levy date). Taxes were due on December 20, 1998. The lien date for property taxes was January 1, 1998. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 1999. The Taylor County Tax Commissioner bills and collects the property taxes for the Board ofEducation, withholds 2.5% oftaxes collected as a fee for tax collection and remits the balance of taxes collected to the Board. \r\nThe tax millage rate levied for the 1998 tax year (calendar year) for the Taylor County Board ofEducation was as follows (a mill equals $1 per thousand dollars ofassessed value): \r\n-11- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\n \r\nSchool Operations \r\n \r\n9.33 mills \r\n \r\nSALES TAXES \r\n \r\nSpecial Purpose Local Option Sales Tax is to be used for capital outlay for educational purposes and debt service. Special Purpose Local Option Sales Tax revenue during the fiscal year amounted to $665,418.86 and was recorded in the Capital Projects and Debt Service Funds. The State will terminate collection of this tax once an additional $2,287,487.61 has been collected or on June 30, 2002, whichever occurs first. \r\n \r\nINVENTORIES \r\n \r\nFOOD INVENTORIES Inventories of donated food commodities used in the preparation of meals are reported on the Combined Balance Sheet at their Federally assigned value. Purchased foods inventories are reported on the Combined Balance Sheet at cost (first-in, first-out). Donated food commodities are recorded as revenues and expenditures at the time commodity items are received. Purchased foods inventories are recorded as expenditures at the time of purchase. The inventories reported on the balance sheet for donated food commodities and for purchased foods are equally offset by reservations of fund balance which indicates that these amounts do not constitute \"available spendable resources\" even though they are a component of net current assets. \r\n \r\nGENERAL OBLIGATION BONDS \r\n \r\nThe Board issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. Bond premiums and discounts, as well as issuance costs, are recognized in the financial statements during the year bonds are issued. In addition, general obligation bonds have been issued to refund existing general obligation bonds. General obligation bonds are direct obligations and pledge the full faith and credit ofthe government. The outstanding amount ofthese bonds is recorded in the General Long-Term Debt Account Group. \r\n \r\nINTERFUND TRANSACTIONS \r\n \r\nThe Board has the following types ofinterfund transactions: \r\n \r\nReimbursements of expenditures initially made from a fund that are properly applicable to another fund, are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed. \r\n \r\nMEMORANDUM ONLY -TOTAL COLUMNS \r\n \r\nTotal columns on the general purpose financial statements are captioned \"Memorandum Only'' to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position \r\n \r\n-12- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nor results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation ofthis data. \r\nNote 2: DEPOSITS AND INVESTMENTS \r\nCOLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum ofmoney which has not been secured by surety bond, by guarantee ofinsurance, or by collateral. The aggregate of the face value of such surety bond and the market value ofsecuritits pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction ofthe amount ofdeposit insurance. OCGA Section 45-8-11 (b) provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts. \r\nAcceptable security for deposits consists of any one of or any combination ofthe following: \r\n(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia, \r\n(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, \r\n(3) Bonds, bills, notes, certificates ofindebtedness or other direct obligations ofthe United States or of the State of Georgia, \r\n(4) Bonds, bills, notes, certificates ofindebtedness or other obligations ofthe counties or municipalities ofthe State of Georgia, \r\n(5) Bonds of any public authority created by the laws ofthe State ofGeorgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose, \r\n(6) Industrial revenue bonds and bonds of development authorities created by the laws ofthe State of Georgia, and \r\n(7) Bonds, bills, notes, certificates ofindebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest or debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association. \r\n \r\n- 13 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 2: DEPOSITS AND INVESTMENTS \r\n \r\nCATEGORIZATION OF DEPOSITS At June 30, 1999, the bank balances were $2,735,720.79. The amounts of the total bank balances are classified into three categories of credit risk: \r\n \r\nCategory 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Board or by the Board's agent in the Board's name. \r\nCategory 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Board's name. \r\nCategory 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Board's name.) \r\n \r\nThe Board's deposits are classified by risk category at June 30, 1999, as follows: \r\n \r\nRisk Cate~ozy \r\n \r\nBank Balance \r\n \r\n1 \r\n \r\n$ 255,536.92 \r\n \r\n2 \r\n \r\n2,062,387.95 \r\n \r\n3 \r\n \r\n417,795.92 \r\n \r\nTotal \r\n \r\n$ 2.735.720.79 \r\n \r\nCATEGORIZATION OF INVESTMENTS At June 30, 1999, the carrying value ofthe Board's total investments was $118,896.39 which is materially the same as fair value. This investment consisted entirely of funds invested in the Local Government Investment Pool administered by the State of Georgia, Office ofTreasury and Fiscal Services which are not required to be categorized since the Board did not own any specific identifiable securities in the pool. The investment policy ofthe State ofGeorgia, Office of Treasury and Fiscal Services for the Local Government Investment Pool (Primary Liquidity Portfolio) does not provide for investment in derivatives or similar investments. A description of the Primary Liquidity Portfolio is as follows: \r\n \r\nThe Primary Liquidity Portfolio consists of Georgia Fund 1, which is a combination local and state \r\ngovernment investment pool, and Fund 6. Georgia Fund 1 is a stable net asset value investment pool which follows Standard and Poor's criteria for AAAm rated money market funds. However, Georgia Fund 1 \r\noperates in a manner consistent with Rule 2a-7 ofthe Investment Company Act of 1940 and.is considered to be a 2a-7 like pool. The pool is not registered with the SEC as an investment company. The pool's primary objectives are safety ofcapital, investment income, liquidity and diversification while maintaining principal \r\n($1.00 per share value). Net asset value is calculated weekly to ensure stability. The pool distributes earnings \r\n(net of management fees) on a monthly basis and determines participant's shares sold and redeemed based on $1.00 per share. Pooled cash and cash equivalents and investments are reported at cost which approximates fair value. The pool does not issue any legally binding guarantees to support the value ofthe \r\n \r\n- 14- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 2: DEPOSITS AND INVESTMENTS \r\nshares. Participation in the pool is voluntary and deposits consist offunds from local governments; operating and trust funds of Georgia's state agencies, colleges and universities; and current operating funds of the State of Georgia's General Fund. \r\nInvestments in Georgia Fund 1 and Fund 6 are directed toward short-term instruments such as U. S. Treasury obligations, securities issued or guaranteed as to principal and interest by the U. S. Government or any of its agencies or instrumentalities, banker's acceptances and repurchase agreements. The weighted average maturity of Georgia Fund 1 may not exceed 60 days. Fund 6 maintains a duration of approximately one year. The weighted average maturity for Georgia Fund 1 on June 30, 1999 was 27 days. The average investment duration for Fund 6 on June 30, 1999 was 1.03 years. \r\nNote 3: NON-MONETARY TRANSACTIONS \r\nThe Board receives food commodities from the United States Department ofAgriculture (USDA) for school breakfast and lunch programs. These commodities are recorded at their Federally assigned value. See Note 1 - Inventories \r\nNote 4: RISK MANAGEMENT \r\nThe Board is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster and unemployment compensation. \r\nThe Board has obtained commercial insurance for risk ofloss associated with torts, assets, errors or omissions and job related illness or injuries to employees. The Board has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Board's insurance coverage in any ofthe past three years. \r\nThe Board has elected to self-insure for all losses related to natural disaster. The Board has not experienced any losses related to this risk in the past three years. \r\nThe Board is self-insured with regard to unemployment compensation claims. The Board accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated. \r\nChanges in the unemployment compensation claims liability during the last two fiscal years are as follows: \r\n \r\n- 15 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 4: RISK MANAGEMENT \r\n \r\nBeginning ofYear Liability \r\n \r\nClaims and Changes in Estimates \r\n \r\nClaims \r\nPaid \r\n \r\nEnd of Year Liability \r\n \r\n1998 1999 \r\n \r\n$ \r\n \r\nQ,QQ $ \r\n \r\n2,QQl.QQ $ \r\n \r\n2,QQl,QO $ \r\n \r\nQ.OQ \r\n \r\n$ \r\n \r\nQ.QQ $ \r\n \r\nQ,QO $ \r\n \r\nQ.QQ $ \r\n \r\nQ.QO \r\n \r\nThe Board has purchased surety bonds to provide additional insurance coverage as follows: \r\n \r\nPosition Covered \r\n \r\nAmount \r\n \r\nSuperintendent \r\n \r\n$ 50,000.00 \r\n \r\nNote 5: GENERAL LONG-TERM DEBT \r\n \r\nCAPITAL LEASES The Taylor County Board ofEducation has entered into various lease agreements as lessee for school buses and computers. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value ofthe future minimum lease payments as ofthe date oftheir inception. \r\n \r\nGENERAL OBLIGATION DEBT OUTSTANDING GENERAL OBLIGATION BONDS The following General Obligation Bonds are currently outstanding: \r\n \r\nPurpose \r\n \r\nInterest Rates \r\n \r\nAmount \r\n \r\nGeneral Government - Refunding - Series 1998 \r\n \r\n3.75% - 4.25% $ 1.975.000.00 \r\n \r\nGENERAL OBLIGATION NOTES The Board has entered into a long-term :financing agreement to provide advance funding for a construction project. The debt associated with this agreement will be liquidated from funds derived from a Special Purpose Local Option Sales Tax, as approved by the voters of Taylor County. The debt outstanding associated with this :financing agreement is as follows: \r\n \r\nPurpose \r\n \r\nInterest Rates \r\n \r\nAmount \r\n \r\nGeneral Government - Series 1997 \r\n \r\n4.92%- 4.99% $ 1.350.000.00 \r\n \r\nThe changes in General Long-Term Debt during the fiscal year ended June 30, 1999, were as follows: \r\n \r\n-16- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 5: GENERAL LONG-TERM DEBT \r\n \r\nBalance July I, 1998 \r\nDeductions Debt Retired \r\nBalance June 30, 1999 \r\n \r\nCapital l\u0026as!.ls \r\n \r\nGeneral Obligation \r\nN2t!.l \r\n \r\nGeneral Obligation \r\nBQnds \r\n \r\nT2ml \r\n \r\n$ 140,671.42 $ 1,350,000.00 $ 2,120,000.00 $ 3,610,671.42 \r\n \r\n26,372.89 \r\n \r\n145,000.00 \r\n \r\n241 379.89 \r\n \r\n$ 44,291.53 $ 1,350,000.00 $ 1,975,000.00 $ 3,369 291.53 \r\n \r\nAt June 30, 1999, payments due by fiscal year which includes principal and interest for these items are as follows: \r\n \r\nFiscal Year End!,ld Jun!.l 30 \r\n2000 2001 2002 2003 2004 2005-2009 \r\nTotal Principal and Interest \r\nDeduct: Imputed Interest \r\nNet Present Value ofFuture Minimum Lease Payments \r\nNote 6: ON-BEHALF PAYMENTS \r\n \r\nCapital I\u0026as!.ls \r\n \r\nGeneral Obligation \r\nNQt!,l \r\n \r\nGeneral Obligation \r\nB2nds \r\n \r\nTotal D!,lbt \r\n \r\n$ 17,464.31  $ 67,342.50 $ 235,515.00 $ 320,321.81 \r\n \r\n29,387.37 \r\n \r\n392,342.50 \r\n \r\n249,625.00 \r\n \r\n671,354.87 \r\n \r\n526,439.64 \r\n \r\n257,800.00 \r\n \r\n784,239.64 \r\n \r\n577,826.19 \r\n \r\n240,200.00 \r\n \r\n818,026.19 \r\n \r\n238,000.00 \r\n \r\n238,000.00 \r\n \r\n1,231,327.50 1,231,327.50 \r\n \r\n$ 46,851.68 $ 1,563,250.83 $ 2,452,467.50 $ 4,063,270.01 \r\n \r\n2,560.15 \r\n \r\nJ \r\n \r\n$ 44,221-53 \r\n \r\nThe Board has recognized revenues and expenditures in the amount of$171,350.57 for health insurance and retirement contributions paid on the Board's behalfby the following State Agencies. \r\n \r\nGeorgia Department ofEducation Paid to the State Merit System ofPersonnel Administration For Health Insurance ofNon-Certified Personnel In the amount of$145,874.57 \r\n \r\nOffice ofTreasury and Fiscal Services Paid to the Public School Employees Retirement System For Public School Employees Retirement (PSERS) Employer's Cost In the amount of$25,476.00 \r\n \r\n- 17 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 7: SIGNIFICANT COMMITMENTS \r\n \r\nThe following is an analysis of significant outstanding construction or renovation contracts executed by the Board as of June 30, 1999. \r\n \r\nProject \r\n \r\nUnearned Executed Contracts \r\n \r\nHigh School Roofing Project \r\n \r\n$ 317.627.64 \r\n \r\nThe amount described in this note is not reflected in the general purpose financial statements. \r\n \r\nNote 8: CONTINGENT LIABILITIES \r\n \r\nAmounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Board believes that such disallowances, if any, will be immaterial to its overall financial position. \r\n \r\nNote 9: RETIREMENT PLANS \r\n \r\nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \r\n \r\nTRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by local school systems are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts. \r\n \r\nTRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Board who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.95% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows: \r\n \r\n-18 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30. 1999 \r\n \r\nNote 9: RETIREMENT PLANS \r\nFiscal Year \r\n1999 1998 1997 \r\n \r\nPercentage Contributed \r\n100% 100% 100% \r\n \r\nRequired Contribution \r\n$ 709,983.86 $ 657,211.50 $ 597,437.86  \r\n \r\n- 19- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30, 1999 \r\n \r\nASSETS \r\nCash and Cash Equivalents \r\nInvestments \r\nAccounts Receivable \r\nInventories Food Donated Commodities Purchased Food \r\nTotal Assets \r\nLIABILITIES AND FUND EQUITY \r\nLIABILITIES \r\nCash Overdraft Accounts Payable Salaries Payable \r\nTotal Liabilities \r\nFUND EQUITY \r\nFund Balances Reserved For Continuation of State Programs For Inventories Food Donated Commodities Purchased Food Unreserved Designated for Equipment Purchases Undesignated \r\nTotal Fund Equity \r\nTotal Liabilities and Fund Equity \r\n \r\nSCHOOL FOOD \r\nSERVICES FUND \r\n \r\nLOTTERY PROGRAMS \r\n \r\n$ 251,926.23 $ \r\n \r\n37,716.12 \r\n \r\n65,000.00 \r\n \r\n214.20 \r\n \r\n13,277.73 15,275.29 \r\n \r\n------ $ 345,693.45 $ \r\n \r\n37,716.12 \r\n \r\n$ \r\n \r\n1,880.69 $ \r\n \r\n37,716.12 \r\n \r\n13,530.64 \r\n \r\n$ \r\n \r\n15,411.33 $ \r\n \r\n37,716.12 \r\n \r\n$ \r\n \r\n13,277.73 \r\n \r\n15,275.29 \r\n \r\n15,000.00 \r\n \r\n286,729.10 $ \r\n \r\n0.00 \r\n \r\n$ 330,282.12 $ \r\n \r\n0.00 \r\n \r\n------ $ 345,693.45 $ \r\n \r\n37,716.12 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-20- \r\n \r\n EXHIBIT \"E\" \r\n \r\nFEDERAL PROGRAMS \r\n \r\nOTHER PROGRAMS \r\n \r\nTOTALS JUNE 30, 1999 JUNE 30, 1998 \r\n \r\n$ \r\n \r\n2,948.78 \r\n \r\n$ 292,591.13 $ 360,852.09 \r\n \r\n65,000.00 \r\n \r\n15,000.00 \r\n \r\n83,454.23 $ \r\n \r\n13,652.qa \r\n \r\n97,320.51 \r\n \r\n144,762.42 \r\n \r\n13,277.73 15,275.29 \r\n \r\n13,684.22 10,726.93 \r\n \r\n$ \r\n \r\n86,403.01 $ \r\n \r\n13,652.08 $ 483,464.66 $ 545,025.66 \r\n \r\n$ \r\n \r\n13,652.08 $ \r\n \r\n13,652.08 $ \r\n \r\n38,177.06 \r\n \r\n$ \r\n \r\n28,470.45 \r\n \r\n68,067.26 \r\n \r\n44,845.81 \r\n \r\n57,932.56 \r\n \r\n71,463.20 \r\n \r\n68,194.61 \r\n \r\n$ \r\n \r\n86,403.01 $ \r\n \r\n13,652.08 $ 153,182.54 $ 151,217.48 \r\n \r\n$ \r\n \r\n24,115.79 \r\n \r\n$ \r\n \r\n13,277.73 \r\n \r\n15,275.29 \r\n \r\n13,684.22 10,726.93 \r\n \r\n15,000.00 \r\n \r\n15,000.00 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 \r\n \r\n286,729.10 \r\n \r\n330,281.24 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ 330,282.12 $ 393,808.18 \r\n \r\n$ \r\n \r\n86,403.01 $ \r\n \r\n13,652.08 $ 483,464.66 $ 545,025.66 \r\n \r\n-21- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \r\nSPECIAL REVENUE FUND \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nREVENUES \r\nState Funds Federal Funds Other Funds \r\nTotal Revenues \r\nEXPENDITURES \r\nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation \r\nCapital Outlay Debt Service \r\nPrincipal Interest \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\nOTHER FINANCING SOURCES \r\nOperating Transfers In \r\nExcess of Revenues and Other Financing Sources over (under) Expenditures \r\nFUND BALANCE JULY 1 \r\nFood Inventory - Net Change in Period Donated Commodities Purchased Food \r\nFUND BALANCE JUNE 30 \r\n \r\nSCHOOL FOOD \r\nSERVICES FUND \r\n \r\nLOTTERY PROGRAMS \r\n \r\n$ \r\n \r\n47,702.00 $ 466,681.83 \r\n \r\n545,168.84 \r\n \r\n175,572.50 \r\n \r\n$ 768,443.34 $ 466,681.83 \r\n \r\n$ 311,491.74 \r\n68,123.96 \r\n \r\n12,750.00 \r\n \r\n$ 811,995.48 \r\n \r\n53,496.13 \r\n \r\n19,817.30 1,182.70 \r\n \r\n$ 811,995.48 $ 466,861.83 \r\n \r\n$ \r\n \r\n-43,552.14 $ \r\n \r\n-180.00 \r\n \r\n$ \r\n \r\n-43,552.14 $ \r\n \r\n369,692.39 \r\n \r\n-406.49 4,548.36 \r\n \r\n-180.00 180.00 \r\n \r\n- - - - - $ 330,282.12 $ \r\n \r\n0....0..0. \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-22- \r\n \r\n EXHIBIT \"F\" \r\n \r\nFEDERAL PROGRAMS \r\n \r\nOTHER PROGRAMS \r\n \r\nTOTALS YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 \r\n \r\n$ \r\n \r\n27,670.00 $ \r\n \r\n749,997.28 \r\n \r\n$ 777,667.28 $ \r\n \r\n71,449.68 $ \r\n \r\n613,503.51 $ 1,295,166.12 \r\n175,572.50 \r\n \r\n626,156.99 1,132,808.05 \r\n160,556.50 \r\n \r\n71,449.68 $ 2,084,242.13 $ 1,919,521.54 \r\n \r\n$ 606,495.39 \r\n2,240.00 $ 119,052.78 23,536.99 \r\n1,499.96 3,600.00 4,338.70 16,903.46 \r\n \r\n$ 777,667.28 $ \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n$ 917,987.13 $ 794,516.36 \r\n \r\n95,385.47 \r\n \r\n165,749.43 119,052.78 23,536.99 \r\n1,499.96 3,600.00 17,088.70 16,903.46 811,995.48 53,496.13 \r\n \r\n193,705.60 19,395.80 21,340.19 \r\n999.60 3,457.25 4,684.18 17,221.19 708,268.65 11,762.35 \r\n \r\n19,817.30 1,182.70 \r\n \r\n41,579.49 3,660.51 \r\n \r\n95,385.47 $ 21151,910.06 $ 1,820,591.17 \r\n \r\n-23,935.79 $ -67,667.93 $ \r\n \r\n98,930.37 \r\n \r\n26.42 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n-23,935.79 $ -67,667.93 $ \r\n \r\n98,956.79 \r\n \r\n0.00 \r\n \r\n23,935.79 \r\n \r\n393,808.18 \r\n \r\n294,568.66 \r\n \r\n-406.49 4,548.36 \r\n \r\n-433.81 716.54 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ 330,282.12 $ 393,808.18 \r\n \r\n-23- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET CAPITAL PROJECTS FUND \r\nJUNE 30, 1999 \r\n \r\nEXHIBIT\"G\" \r\n \r\nASSETS Cash and Cash Equivalents Investments Accounts Receivable \r\nTotal Assets \r\n \r\nBOND PROCEEDS \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS \r\nJUNE 30, 1999 JUNE 30, 1998 \r\n \r\n$ 147,933.62 $ 1,048,987.16 $ 1,196,920.78 $ 901,789.73 \r\n \r\n118,896.39 \r\n \r\n118,896.39 \r\n \r\n263,747.16 \r\n \r\n99,731.95 \r\n \r\n99,731.95 \r\n \r\n117,187.33 \r\n \r\n$ 266,830.01 $ 1,148,719.11 $ 1,415,549.12 $ 1,282,724.22 \r\n \r\nLIABILITIES AND FUND EQUITY \r\n \r\nLIABILITIES \r\n \r\nContracts Payable Retainages Payable \r\n \r\nTotal Liabilities \r\n \r\nFUND EQUITY \r\n \r\nFund Balances \r\n \r\nReserved \r\n \r\nFor SPLOST Projects \r\n \r\nFor Purposes of Bond Issue \r\n \r\n$ \r\n \r\nUnreserved \r\n \r\nUndesignated \r\n \r\nTotal Fund Equity \r\n \r\n$ \r\n \r\n$ \r\n \r\n19,169.10 $ \r\n \r\n19,169.10 \r\n \r\n44,834.05 \r\n \r\n44,834.05 $ \r\n \r\n45,904.15 \r\n \r\n$ \r\n \r\n64,003.15 $ 64,003.15 $ \r\n \r\n45,904.15 \r\n \r\n$ 1,084,715.96 $ 1,084,715.96 $ \r\n \r\n266,830.01 \r\n \r\n266,830.01 \r\n \r\n971,992.91 264,827.16 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n266,830.01 $ 1,084,715.96 $ 1,351,545.97 $ 1,236,820.07 \r\n \r\nTotal Liabilities and Fund Equity $ \r\n \r\ns s 266,830.01 \r\n \r\n1,148,719.11 \r\n \r\n1,415,549.12 $ 1,2a2i724.22 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-24- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"H\" \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \r\n \r\nCAPITAL PROJECTS FUND \r\n \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nBOND PROCEEDS \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 \r\n \r\nREVENUES \r\n \r\nTaxes Other Funds \r\n \r\n$ 598,076.39 $ 598,076.39 $ 524,400.03 \r\n \r\n$ \r\n \r\n7,760.45 \r\n \r\n48,490.73 \r\n \r\n56,251.18 \r\n \r\n55,352.69 \r\n \r\nTotal Revenues \r\n \r\n$ \r\n \r\n7,760.45 $ 646,567.12 $ 654,327.57 $ 579,752.72 \r\n \r\nEXPENDITURES \r\n \r\nCapital Outlay Building and Building Improvements Equipment \r\n \r\n$ \r\n \r\n5,757.60 $ 462,8TT.29 $ 468,634.89 $ 947,687.44 \r\n \r\n70,966.78 \r\n \r\n70,966.78 \r\n \r\nTotal Expenditures \r\n \r\n$ \r\n \r\n5,757.60 $ 533,844.07 $ 539,601.67 $ 9471687.44 \r\n \r\nExcess of Revenues over (under) Expenditures $ \r\n \r\n2,002.85 $ 112,723.05 $ 114,725.90 $ -367,934.72 \r\n \r\nOTHER FINANCING SOURCES \r\n \r\nProceeds from General Obligation Note \r\n \r\n1,350,000.00 \r\n \r\nExcess of Revenues and Other Financing Sources \r\n \r\nover (under) Expenditures \r\n \r\n$ \r\n \r\n2,002.85 $ 112,723.05 $ 114,725.90 $ 982,065.28 \r\n \r\nFUND BALANCE JULY 1 \r\n \r\n264,827.16 \r\n \r\n971,992.91 \r\n \r\n1,236,820.07 \r\n \r\n254,754.79 \r\n \r\nFUND BALANCE JUNE 30 \r\n \r\n$ 266,830.01 $ 1,084,715.96 $ 1,351,545.97 $ 1,236,820.07 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-25- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION - COMBINING BALANCE SHEET DEBT SERVICE FUND JUNE 30, 1999 \r\n \r\nEXHIBIT \"I\" \r\n \r\nASSETS Cash and Cash Equivalents Accounts Receivable \r\nTotal Assets \r\n \r\nDEBT SERVICE \r\nFUND \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS JUNE 30, 1999 JUNE 30, 1998 \r\n \r\n$ \r\n \r\n58,396.12 $ \r\n \r\n0.00 $ \r\n \r\n58,396.12 $ \r\n \r\n283,178.56 \r\n \r\n57.92 \r\n \r\n0.00 \r\n \r\n57.92 \r\n \r\n840.91 \r\n \r\n$ \r\n \r\n58,454.04 $ \r\n \r\n0.00 $ \r\n \r\n58,454.04 $ 284,019.47 \r\n \r\nFUND EQUITY \r\nFund Balances Reserved For Debt Service Unreserved Undesignated \r\nTotal Fund Equity \r\n \r\n$ \r\n \r\n58,454.04 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n58,454.04 $ \r\n \r\n0.00 $ 0.00 \r\n \r\n58,454.04 $ 0.00 \r\n \r\n284,019.47 0.00 \r\n \r\n0.00 $ \r\n \r\n58,454.04 $ \r\n \r\n284,019.47 \r\n \r\nSee notes to the general purpose financial statements. -26- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \r\nDEBT SERVICE FUND YEAR ENDED JUNE 30, 1999 \r\n \r\nEXHIBIT J \r\n \r\nDEBT SERVICE \r\nFUND \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 \r\n \r\nREVENUES \r\n \r\nTaxes Other Funds \r\n \r\n$ 2,239.23 $ 4147.84 . \r\n \r\n67,342.47 $ \r\n \r\n69,581.70 $ 4 147.84 \r\n \r\n35,596.09 9,790.71 \r\n \r\nTotal Revenues \r\n \r\n$ 6,387.07 $ \r\n \r\n67,342.47 $ 73,729.54 $ 45,386.80 \r\n \r\nEXPENDITURES \r\n \r\nDebt Service Principal Interest Paying Agent Fees \r\n \r\n$ 145,000.00 85,952.50 $ 1,000.00 \r\n \r\n$ 67,342.47 \r\n \r\n145,000.00 $ 153,294.97 \r\n1,000.00 \r\n \r\n60,000.00 157,106.00 \r\n892.95 \r\n \r\nTotal Expenditures Excess of Revenues over (under) Expenditures \r\n \r\n$ 231,952.50 $ $ -225,565.43 $ \r\n \r\n67,342.47 $ 299,294.97 $ 217,998.95 0.00 $ -225,565.43 $ -172,612.15 \r\n \r\nOTHER FINANCING SOURCES {USES) \r\n \r\nRefunding Bond Issuance Cost Proceeds of Refunding Bonds \r\nPDaisrcVoaulnuteon Bonds Sold \r\nPayments to Bond Escrow Agent \r\n \r\n$ -56,888.55 \r\n2,120,000.00 -14,452.25 \r\n-2,045,800.00 \r\n \r\nTotal Other Financing Sources (Uses) \r\n \r\n$ \r\n \r\n2,859.20 \r\n \r\nExcess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses \r\n \r\n$ -225,565.43 $ \r\n \r\n0.00 $ -225,565.43 $ -169,752.95 \r\n \r\nFUND BALANCE JULY 1 \r\n \r\n284,019.47 \r\n \r\n0.00 \r\n \r\n284,019.47 \r\n \r\n453,772.42 \r\n \r\nFUND BALANCE JUNE 30 \r\n \r\n$ 58,454.04 $ \r\n \r\n0.00 $ 58,454.04 $ 284,019.47 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-27- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\nSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nFUNDING AGENCY PROGRAM/GRANT \r\n \r\nCFDA NUMBER \r\n \r\nAgriculture, U. S. Department of Child Nutrition Cluster Pass-Through From Georgia Department of Education Food and Nutrition Program Food Services School Breakfast Program 1999 Grant National School Lunch Program 1999 Grant \r\n \r\n10.553 10.555 \r\n \r\nTotal Child Nutrition Cluster \r\n \r\nOther Programs Pass-Through From Georgia Department of Education Food and Nutrition Program Food Distribution Program (1) \r\n \r\n10.550 \r\n \r\nTotal U.S. Department of Agriculture \r\n \r\nEducation, U. S. Department of Special Education Cluster Pass-Through From Georgia Department of Education Individuals with Disabilities Education Ad Part B - Special Education Flow Through 1999Grant Preschool 1999Grant \r\n \r\n84.027 84.173 \r\n \r\nTotal Special Education Cluster \r\n \r\nOther Programs \r\n \r\nDired \r\n \r\nlmpadAid \r\n \r\n1999 Grant \r\n \r\n84.041 \r\n \r\nPass-Through From Georgia Department of Education \r\n \r\nElementary and Secondary Education Ad \r\n \r\nTitle I \r\n \r\nGrants to Local Educational Agencies \r\n \r\n1999 Grant \r\n \r\n* 84.010 \r\n \r\nTrtlell \r\n \r\nEisenhower Professional Development \r\n \r\n1999 Grant \r\n \r\n84.281 \r\n \r\nTrtlelll \r\n \r\nTechnology Literacy Challenge Fund Grants \r\n \r\n1999Grant \r\n \r\n84.318 \r\n \r\nTrtleVI \r\n \r\nInnovative Education Program Strategies \r\n \r\n1999Grant \r\n \r\n84.298 \r\n \r\nGoals2000 \r\n \r\nState and Local Education Systemic Improvement Grants \r\n \r\n1999Grant \r\n \r\n84.276 \r\n \r\nVocational Education - Basic Grants to States \r\n \r\nHigh School Program \r\n \r\nBasic Grant \r\n \r\n1999 Grant \r\n \r\n84.048 \r\n \r\nTotal U. S. Department of Education \r\n \r\nPASSTHROUGH \r\nENTITY ID \r\nNUMBER \r\nNIA $ \r\nNIA $ \r\nNIA \r\n$ \r\nNIA $ NIA \r\n$ \r\nNIA NIA NIA NIA NIA NIA \r\n$ \r\n \r\nFEDERAL REVENUE IN PERIOD \r\n \r\nEXPENDITURES IN PERIOD \r\n \r\n140,180.17 365,809.14 $ 505,989.31 $ \r\n \r\n(2) 772,815.95 (3) 772,815.95 \r\n \r\n391179.53 545,168.84 $ \r\n \r\n391179.53 8111995.48 \r\n \r\n54,162.95 $ 31659.00 57,821.95 $ \r\n \r\n~.162.95 31659.00 57,821.95 \r\n \r\n1,962.56 \r\n \r\n(4) \r\n \r\n452,903.87 18,500.00 \r\n100,000.00 14,031.00 77,250.00 \r\n \r\n452,903.87 18,500.00 \r\n100,000.00 14,031.00 104,920.00 (3) \r\n \r\n19,792.00 742,261.38 $ \r\n \r\n19z792.00 7671968.82 \r\n \r\n-28- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\nYEAR ENDED JUNE 30. 1999 \r\n \r\nSCHEDULE \"1\" \r\n \r\nFUNDING AGENCY PROGRAM/GRANT \r\nHealth and Human Services, U. S. Department of Pass -Through from Children and Youth Coordinating Council Abstinence Education Grant \r\nLabor, U. S. Department of Pass-Through From Middle Flint Area Planning and Development Commission Job Training Partnership Ad \r\n \r\nCFDA NUMBER \r\n \r\nPASSTHROUGH \r\nENTITY ID \r\nNUMBER \r\n \r\nFEDERAL REVENUE IN PERIOD \r\n \r\nEXPENDITURES IN PERIOD \r\n \r\n93.235 \r\n \r\nNIA $ \r\n \r\n25,675.52 $ \r\n \r\n29,819.78 (3) \r\n \r\n17.250 \r\n \r\nNIA $ \r\n \r\n9,698.46 $ \r\n \r\n9,698.46 \r\n \r\nTotal Federal Financial Assistance \r\n \r\n$ 1,322,804.20 $ \r\n \r\nNIA= Not Available \r\n \r\nNotes to the Schedule of Expenditures of Federal Awards \r\n \r\n(1) The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the rurrent fiscal year. \r\n(2) Expenditures for the School Breakfast Program were not maintained separately and are induded in the 1999 National School Lunch Program. \r\n(3) Expenditures for this program indude State, and/or Other Funds. Expenditures are not maintained by fund source. \r\n(4) Funds earned on this program do not require reporting of expenditures. \r\n \r\nMajor Programs are identified by an asterisk (*) in front of the CFDA number. \r\n \r\nThe Board did not provide Federal Assistance to any Subrecipient \r\n \r\nThe accompanying schedule of expenditures of Federal awards indudes the Federal grant activity of the Taylor County Board of Education and is presented on the modified acaual basis of accounting which is the basis of accounting used In the presentation of the general purpose financial statements. \r\n \r\n1,619,482.54 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-29- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1999 \r\n \r\nSCHEDULE \"2\" \r\n \r\nAGENCY/FUNDING \r\nGRANTS Education, Georgia Department of Quality Basic Education General and Career Education Programs Special Education Programs Remedial Education Program Media Center Programs Staff Development Programs Indirect Cost Pupil Transportation Regular Bus Replacement Sparsity Grant Middle School Incentive Program Special Instructional Assistance In-School Suspension Counselors Grades 4 and 5 Technology Specialist Local Fair Share Educational Equalization Funding Grant Food Services  Vocational Education Other State Programs At-Risk Summer School Program Health Insurance Mentor Teacher Program Remedial Summer School Prog~m Student Records Lottery Programs Assistive Technology Computers in the Classroom \r\nOffice of School Readiness Pre-Kindergarten Program \r\nOffice of Treasury and Fiscal Services Public School Employees Retirement \r\nGa Department of Human Resources Family Connections \r\nGa Department of Community Affairs Local Assistance Grant \r\nCONTRACTS Education, Georgia Department of Reading First Program \r\n \r\nGOVERNMENTAL FUND TYPES \r\n \r\nSPECIAL \r\n \r\nGENERAL \r\n \r\nREVENUE \r\n \r\nFUND \r\n \r\nFUND \r\n \r\nTOTAL \r\n \r\n$ 3,795,766.00 \r\n408,116.00 242,586.00 161,535.00 \r\n43,874.00 1,054,791.00 \r\n306,196.00 92,333.00 22,424.00 \r\n134,772.00 145,162.00 \r\n86,534.00 14,006.00 28,842.00 -459,892.00 574,195.00 \r\n$ \r\n2,800.00 \r\n9,519.68 145,874.57 \r\n1,296.00 3,504.76 1,305.00 \r\n25,476.00 \r\n12,500.00 \r\n \r\n$ \r\n47,702.00 4,323.06 \r\n34,833.00 \r\n \r\n3,795,766.00 408,116.00 242,586.00 161,535.00 43,874.00 \r\n1,054,791.00 \r\n306,196.00 92,333.00 22,424.00 \r\n134,772.00 145,162.00 \r\n86,534.00 14,006.00 28,842.00 -459,892.00 574,195.00 47,702.00 \r\n2,800.00 \r\n9,519.68 145,874.57 \r\n1,296.00 3,504.76 1,305.00 \r\n4,323.06 34,833.00 \r\n \r\n427,525.77 \r\n \r\n427,525.77 \r\n \r\n25,476.00 \r\n \r\n71,449.68 \r\n \r\n71,449.68 \r\n \r\n12,500.00 \r\n \r\n27,670.00 \r\n \r\n27,670.00 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n$ 6,853,516.01 $ -30- \r\n \r\n613,503.51 $ 7,467,019.52 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nSCHEDULE \"3\" \r\n \r\nPROJECT \r\n \r\nORIGINAL ESTIMATED \r\nCOST(1) \r\n \r\nCURRENT ESTIMATED \r\nCOST (2) \r\n \r\nTo finance the repayment of principal and \r\n \r\ninterest on the School District\"s General Obligation \r\n \r\nSchool Bonds, Series 1990 maturing February 1, \r\n \r\n1998 through August 1, 2002. \r\n \r\n$ \r\n \r\n1,113,098.00 $ \r\n \r\n0.00 \r\n \r\nThe acquisition, construction and equipping of a new classroom wing on the Taylor County Elementary School, replacing the roofs on the existing Taylor County Elementary School, the main building, band building and agriculture buildings at the Taylor County High School and the School Districts Administrative Office, purchasing future school sites, purchasing school furnishings, equipment and fixtures, and renovating, expanding and enlarging existing school facilities. \r\n \r\n2,258,000.00 \r\n \r\n2,258,000.00 $ \r\n \r\nAMOUNT EXPENDED IN CURRENT YEAR (3), (4) \r\n \r\n(5) \r\n \r\n$ \r\n \r\n533,844.07 \r\n \r\nAMOUNT EXPENDED IN PRIOR \r\nYEARS \r\n0.00 \r\n943,467.75 \r\n \r\n$ \r\n \r\n3,371,098.00 $ \r\n \r\n2,258,000.00 $ \r\n \r\n533,844.07 $ _ _ _94_3_.,4_6_7_.7_5 \r\n \r\n(1) The Board's original cost estimate as specified in the resolution calling for the imposition of the Local Option Sales Tax. \r\n \r\n(2) The Board's current estimate of total cost for each project. Includes all cost from project inception to completion. \r\n \r\n(3) The voters of Taylor County approved the imposition of a 1% sales tax to fund the above projects. Amounts expended for these projects may include sales tax proceeds, state, local property taxes and/or other funds over the life of the project. \r\n \r\n(4) In addition to the expenditures shown above, the Board has incurred Interest expense to provide advance funding for the above project(s) as follows: \r\n \r\nPrior Years \r\n \r\n$ \r\n \r\n22,693.50 \r\n \r\nCurrent Year Total \r\n \r\n67,342.47 \r\ns_ _ _90_.,o_,3,.5.,.s1_ \r\n \r\n(5) This debt was retired through the sale of 1998 Refunding Bond Issue. The Board \\'All utilize the SPLOST proceeds budgeted for this project, plus any excess SPLOST proceeds to retire the 1998 Refunding Bond Issue. \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-31 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES LOTTERY PROGRAMS YEAR ENDED JUNE 30, 1999 \r\n \r\nEXPENDITURES \r\nCurrent Instruction Support Services Pupil Services Student Transportation Services Capital Outlay Debt Service \r\n \r\nASSISTIVE TECHNOLOGY \r\n \r\nCOMPUTERS INTHE \r\nCLASSROOM \r\n \r\nPRE-KINDERGARTEN PROGRAM \r\n \r\n$ \r\n \r\n4,323.06 $ \r\n \r\n13,833.00 $ \r\n \r\n21,000.00 \r\n \r\n293,335.68 $ \r\n68,123.96 12,750.00 53,496.13 \r\n \r\nTOTAL \r\n311,491.74 \r\n68,123.96 12,750.00 53,496.13 21,000.00 \r\n \r\nTotal Expenditures \r\n \r\n$ \r\n \r\n4,323.06 $ \r\n \r\n34,833.00 $ \r\n \r\ns _ _ _ 4 2 1 . 1 0 5 . n \r\n \r\n4_ss_.a_s_1..a..3_ \r\n \r\nRECAP: Salaries and Benefits Pre-Kindergarten Program Other Expenditures Assistive Technology Computers in the Classroom Pre-Kindergarten Program \r\n \r\n$ \r\n \r\n347,424.89 \r\n \r\n4,323.06 34,833.00 80,280.88 \r\n \r\n$ \r\n \r\n466,861.83 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-32- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL \r\nGENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30, 1999 \r\n \r\nSCHEDULE \"5\" \r\n \r\nMinimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis \r\nSalaries Operations \r\nLess: Expenditures for Media Center Programs in Excess of Total Media Allotment \r\nExpenditures per Audit \r\nAmount of Underexpenditure for Total Allotment \r\n \r\nFOURTEEN WEIGHTED AND MEDIA CENTER \r\nPROGRAMS \r\n \r\n100% TEST FOR OPERATIONS PORTION OF FOURTEEN WEIGHTED PROGRAMS \r\n \r\n$ \r\n \r\n4,608,003.00 $ \r\n \r\n149,559.00 \r\n \r\n$ \r\n \r\n5,023,571.79 \r\n \r\n---------- 183,375.00 $ \r\n \r\n149,559.00 \r\n \r\n$ \r\n \r\n5,206,946.79 \r\n \r\n-6,326.17 $ ____5=,2_0_0__,6__2_0_._6_2;;;;.. \r\n \r\n$ \r\n \r\n0.00 $=-=======0=.0=0 \r\n \r\nSee notes to the general purpose financial statements. \r\n- 33 - \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS  BY PROGRAM \r\nGENERAL FUND QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30, 1999 \r\n \r\nGENERAL AND CAREER EDUCATION PROGRAMS Kindergarten (*) \r\nGrades 1  3 r) \r\nSub-Total K-3 Grades 4  5 (*) Grades 6  8 (*) Grades 9  12 (*) High School Laboratories (*) \r\nr) Vocational Education Laboratories \r\nTotal General and Career Education Programs SPECIAL EDUCATION PROGRAMS \r\nRegular Programs Category II (*) Category Ill (\") Category IV (*) Sub-Total - Regular Category VI (Gifted) (*) Total Special Education Programs \r\nREMEDIAL EDUCATION PROGRAM(:) Total Fourteen Weighted Programs \r\nMEDIA CENTER PROGRAMS Salaries Operations Total Media Center Programs \r\nTotal Fourteen Weighted and Media Center Programs \r\n \r\nALLOTMENTS FROM GEORGIA DEPARTMENT OF \r\n \r\nREQUIRED \r\n \r\nORIGINAL JL \r\n \r\nORIGINAL \r\n \r\nMID-TERM \r\n \r\n$ \r\n \r\n476,887.00 \r\n \r\n$ \r\n \r\n429,198.30 $ \r\n \r\n0.00 \r\n \r\n1,019,609.00 \r\n \r\n917,648.10 \r\n \r\n$ 1,496,496.00 90 $, 1,346,846.40 $ \r\n \r\n0.00 \r\n \r\n417,987.00 90 \r\n \r\n376,188.30 \r\n \r\n817,129.00 90 \r\n \r\n735,416.10 \r\n \r\n574,132.00 90 \r\n \r\n516,718.80 \r\n \r\n178,548.00 90 \r\n \r\n160,693.20 \r\n \r\n311,474.00 90 \r\n \r\n280,326.60 \r\n \r\n$ 3,795,766.00 \r\n \r\n$ 3,416,189.40 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n326,969.00 \r\n \r\n$ \r\n \r\n294,272.10 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n326,969.00 90 $ \r\n \r\n294,272.10 $ \r\n \r\n0.00 \r\n \r\n81,147.00 90 \r\n \r\n73,032.30 \r\n \r\n$ \r\n \r\n408,116.00 \r\n \r\n$ \r\n \r\n367,304.40 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n242,586.00 90 $ \r\n \r\n218,327.40 $ \r\n \r\n0.00 \r\n \r\n$ 4,446,468.00 \r\n \r\n$ 4,001,821.20 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n127,719.00 90 $ \r\n \r\n114,947.10 $ \r\n \r\n0.00 \r\n \r\n33,816.00 100 \r\n \r\n33,816.00 \r\n \r\n$ \r\n \r\n161,535.00 \r\n \r\n$ \r\n \r\n148,763.10 $ \r\n \r\n0.00 \r\n \r\n$ 4,608,003.00 \r\n \r\n$ 4,150,584.30 $ \r\n \r\n0.00 \r\n \r\nSTAFF DEVELOPMENT PROGRAMS Cost of Instruction Professional Development \r\nTotal Staff Development Programs (\") Identifies Fourteen Weighted Programs. See notes to the general purpose financial statements. \r\n \r\n$ \r\n \r\n13,854.00 \r\n \r\n$ \r\n \r\n13,854.00 $ \r\n \r\n0.00 \r\n \r\n30,020.00 \r\n \r\n30,020.00 \r\n \r\n0.00 \r\n \r\n-=---==-= $ \r\n \r\n43,874.00 100 $ \r\n \r\n43,874.00 $ \r\n \r\n0.00 \r\n \r\n 34. \r\n \r\n SCHEDULE \"6\" \r\n \r\nEDUCATION TOTAL \r\nREQUIRED \r\n \r\nACTUAL EXPENDITURES \r\n \r\nSALARIES \r\n \r\nOPERATIONS \r\n \r\nTOTAL \r\n \r\nAMOUNT OF UNDEREXPENDITURE \r\nFOR REQUIRED ALLOTMENT \r\n \r\n$ \r\n \r\n429,198.30 $ \r\n \r\n397,804.83 $ \r\n \r\n20,646.02 $ \r\n \r\n418,450.85 \r\n \r\n917,648.10 \r\n \r\n1,031,983.46 \r\n \r\n21,191.64 \r\n \r\n1,053,175.10 \r\n \r\n$ 1,346,846.40 $ 1,429,788.29 $ \r\n \r\n41,837.66 $ 1,471,625.95 $ \r\n \r\n0.00 \r\n \r\n376,188.30 \r\n \r\n545,624.63 \r\n \r\n10,278.52 \r\n \r\n555,903.15 \r\n \r\n0.00 \r\n \r\n735,416.10 \r\n \r\n944,351.48 \r\n \r\n22,483.96 \r\n \r\n966,835.44 \r\n \r\n0.00 \r\n \r\n516,718.80 \r\n \r\n506,800.19 \r\n \r\n20,135.54 \r\n \r\n526,935.73 \r\n \r\n0:00 \r\n \r\n160,693.20 \r\n \r\n240,075.70 \r\n \r\n6,866.21 \r\n \r\n246,941.91 \r\n \r\n0.00 \r\n \r\n280,326.60 \r\n \r\n324,742.03 \r\n \r\n36,706.51 \r\n \r\n361,448.54 \r\n \r\n0.00 \r\n \r\n$ 3,416,189.40 $ 3,991,382.32 $ \r\n \r\n138,308.40 $ 4,129,690.72 \r\n \r\n$ \r\n \r\n294,272.10 \r\n \r\n$ \r\n \r\n303,594.12 $ \r\n \r\n  229,250.94 \r\n \r\n17,930.26 \r\n \r\n3,000.61 $ 3,195.89 \r\n \r\n306,594.73 232,446.83 \r\n17,930.26 \r\n \r\n$ \r\n \r\n294,272.10 $ \r\n \r\n550,TT5.32 $ \r\n \r\n6,196.50 $ \r\n \r\n556,971.82 \r\n \r\n0.00 \r\n \r\n73,032.30 \r\n \r\n73,387.58 \r\n \r\n1,808.97 \r\n \r\n75,196.55 \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n367,304.40 $ \r\n \r\n624,162.90 $ \r\n \r\n81005.47 $ \r\n \r\n632,168.37 \r\n \r\n$ \r\n \r\n218,327.40 $ \r\n \r\n273,981.40 $ \r\n \r\n3,245.13 $ \r\n \r\nm,226.53 \r\n \r\n0.00 \r\n \r\n$ 4,001,821.20 $ 4,889,526.62 $ \r\n \r\n149,559.00 $ 5,039,085.62 \r\n \r\n$ \r\n \r\ns___ 114,947.10 $ \r\n \r\n134,045.17 \r\n \r\n33,816.00 _ _ _ _ _ \r\n \r\n$. 33__,8_1_s_.oo_ \r\n \r\n134,045.17 33,816.00 \r\n \r\n0.00 0.00 \r\n \r\n$ \r\n \r\n148,763.10 $ \r\n \r\n134,045.17 $ \r\n \r\n33,816.00 $ \r\n \r\n167,861.17 \r\n \r\n$ 4,150,584.30 $ 5,023,571.79 $ \r\n \r\ns s_ _ _ _ _ _ 183,375.oo \r\n \r\ns.206,946.79 \r\n \r\no_.oo_ \r\n \r\n$ \r\n \r\n13,854.00 \r\n \r\n30,020.00 \r\n \r\ns _ _ _43_,8_1_4_.o_o \r\n \r\n$ \r\n \r\n20,155.16 $ \r\n \r\n20,155.16 \r\n \r\n23,718.84 \r\n \r\n23,718.84 \r\n \r\n$ \r\n \r\n43,874.00 $ \r\n \r\n43,874.oo s_______o_.o_o \r\n \r\n 35  \r\n \r\n SECTION II COMPLIANCE AND INTERNAL CONTROL REPORTS \r\n \r\n w. RUSSELL HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nMays, 2000 \r\n \r\nHonorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board of Education \r\nand Superintendent and Members ofthe Taylor County Board ofEducation \r\nREPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS \r\nLadies and Gentlemen: \r\nWe have audited the financial statements of Taylor County Board of Education as of and for the year ended June 30, 1999, and have issued our report thereon dated May 5, 2000. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We conducted our audit in accordance with generally accepted auditing \r\nstandards and the standards applicable to financial audits contained in Government Auditing Standards, issued \r\nby the Comptroller General of the United States. \r\nCompliance \r\nAs part of obtaining reasonable assurance about whether Taylor County Board of Education's financial statements are free ofmaterial misstatement, we performed tests ofits compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective ofour audit and accordingly, we do not express such an opinion. The results \r\nof our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. \r\nInternal Control Over Financial Reporting \r\nIn planning and performing our audit, we considered Taylor County Board ofEducation's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However, we noted a certain matter involving the internal control over financial reporting and its operation \r\n99YB-40 \r\n \r\n that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgement, could adversely affect Taylor County Board ofEducation's ability to record, process, summarize and report :financial data consistent with assertions of management in the financial statements. The reportable condition is described in the accompanying Schedule ofFindings and Questioned Costs as item FS-7331-99-01. \r\nA material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the :financial statements being audited may occur and not be detected within a timely period by employees in the normal course ofperforming their assigned functions. Our consideration ofthe internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, the reportable condition described above is considered to be a material weakness. \r\nThis report is intended solely for the information and use of management, members of the Taylor County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n... ~.\u003clltll-~ \r\nRussell W. Hinton State Auditor \r\nRWH:jb 99YB-40 \r\n \r\n w. RUSSELL HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nMayS,2000 \r\n \r\nHonorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board of Education \r\nand Superintendent and Members ofthe Taylor County Board of Education \r\nREPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAfOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULARA-133 \r\nLadies and Gentlemen: \r\nCompliance \r\nWe have audited the compliance of Taylor County Board of Education with the types of compliance . requirements described in the U.S. Office ofManagement and Budget (0MB) Circular A-133 Compliance Supplement that are applicable to its major Federal program for the year ended June 30, 1999. Taylor County Board of Education's major Federal program is identified in the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements oflaws, regulations, contracts and grants applicable to its major Federal program is the responsibility of Taylor County Board ofEducation's management. Our responsibility is to express an opinion on Taylor County Board ofEducation's compliance based on our audit. \r\nWe conducted our audit of compliance in accordance with generally accepted auditing standards; the \r\nstandards applicable to financial audits contained in Government Auditini Standards, issued by the \r\nComptroller General ofthe United States; and 0MB Circular A-133,Audits ofStates, Local Governments, and Non-Pro.fit Organizations. Those standards and 0MB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major Federal program occurred. An audit includes examining, on a test basis, evidence about the Taylor County Board of Education's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Taylor County Board of Education's compliance with those requirements. \r\n \r\n99SA-10 \r\n \r\n In our opinion, the Taylor County Board of Education complied, in all material respects, with the requirements referred to above that are applicable to its major Federal program for the year ended June 30, 1999. \r\nInternal Control Over Compliance \r\nThe management of Taylor County Board of Education is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to Federal programs. In planning and performing our audit, we considered Taylor County Board ofEducation's internal control over compliance with requirements that could have a direct and material effect on a major Federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with 0MB Circular A-133. \r\nOur consideration ofthe internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation ofone or more ofthe internal control components does not reduce to a relatively low level ofrisk that noncompliance with applicable requirements of laws,, regulations, contracts and grants that would be material in relation to a major Federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. \r\nThis report is intended solely for the information and use of management, members of the Taylor County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n~~ic;_,c..o.  \r\nsell W. Hinton State Auditor \r\nRWH:jb 99SA-10 \r\n \r\n SECTIONID AUDITEE'S RESPONSE TO PRIOR YEAR F1NDINGS AND QUESTIONED COSTS \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 1999 \r\n \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\nFS-7331-97-01 FS-7331-98-01 \r\n \r\nFurther Action Not Warranted Unresolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTION/RESPONSES \r\n \r\nGENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-7331-98-01 \r\n \r\nDue to current staffing limitations and budgetary considerations prohibiting the hiring ofadditional administrative staff, the Board has decided not to pursue the recording of general fixed assets on the financial statements. \r\n \r\n / \r\nSECTIONN FINDINGS AND QUESTIONED COSTS \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1999 \r\nI SUMMARY OF AUDITOR'S RESULTS \r\n1. Type of Report Issued on the Financial Statements The auditor's opinion on the Taylor County Board ofEducation's financial statements was qualified for various departures from generally accepted accounting principles. \r\n2. Reportable Conditions in Internal Control Disclosed by the Audit of the Financial Statements The audit report for the Taylor County Board ofEducation disclosed a financial statement reportable condition related to the following control category. \r\nGeneral Fixed Assets \r\nThe reportable condition described above is considered to be a material weakness. \r\n3. Noncompliance Material to the Financial Statements The audit of the Taylor County Board of Education disclosed no instances of noncompliance that were deemed to be material to the financial statements. \r\n4. R~ortable Conditions in Internal Control Over Major Programs \r\nThe audit report for the Taylor County Board ofEducation did not disclose any reportable conditions in internal control over major programs. \r\n5. Type of ReJ\u003eort Issued on Compliance for Major Programs The auditor's opinion on the Taylor County Board of Education's report on compliance with requirements applicable to major programs was unqualified. \r\n6. Audit Findin~s Reqyired to be Reported by Section .510(a) ofOMB Circular A-133 \r\nThe Taylor County Board ofEducation's audit did not disclose audit findings required to be reported by section .SIO(a) ofOMB Circular A-133. \r\n7. Major Programs Federal awards audited as major programs are as follows: -84:010 Elementary and Secondary Education Act - Title I - Grants to Local Educational Agencies \r\n8. T1e \"A\" Program Dollar Threshold The dollar threshold for type \"A\" programs was $300,000.00. \r\n9. Low Risk Auditee \r\nThe Taylor County Board ofEducation was audited as a low risk auditee based on a waiver granted by the U. S. Department ofEducation. \r\n- 1- \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1999 \r\nIT FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\nGENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Reportable Condition - Material Weakness Repeated From Prior Year Finding Control Number: FS-7331-99-01 The Taylor County Board ofEducation failed to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. This condition results in the general purpose :financial statements ofthe Board being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Board to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory of land, buildings and equipment owned by the Board and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location, and description. Detailed records should be maintained ofall additions and deletions to the General Fixed Assets Account Group. \r\nill FEDERAL AWARD FINDINGS AND QUESTIONED COSTS \r\nNo matters were reported. \r\n-2- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99-bsuppl-p","title":"Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel, year ended June 30, 1999","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Taylor County, 32.55546, -84.25046"],"dcterms_creator":["Georgia. Department of Audits"],"dc_date":["1999-06-30"],"dcterms_description":["Year ended June 30, 1999-","Ceased with: Fiscal year ended June 30, 2002.","Title from cover.","Report year covers fiscal year.","Supplement to: Audit report, Taylor County Board of Education, Butler, Georgia, year ended June 30, 1999; Taylor County Board of Education, Butler, Georgia, report on audit of the financial statements for the fiscal year ended ..., fiscal year ended June 30, 2000-fiscal year ended June 30, 2002.","Schedule of salaries and travel supplements for local Georgia Boards of Education, Libraries, etc. ceased to be published in print in 2002. Starting in 2003 this information can be accessed online, including individually by government body, through the Georgia Government Publications database in GALILEO or in the annual CD-ROM called: Salary and travel compilation reports.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed July 14, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Taylor County (Ga.).--Board of Education--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Taylor County--Statistics--Periodicals.","Education--Georgia--Taylor County--Finance--Statistics--Periodicals.","Salaires--Personnel scolaire--Géorgie (État)--Taylor--Statistiques--Périodiques.","Georgia Government Documents--Serial"],"dcterms_title":["Taylor County Board of Education, Butler, Georgia, schedule of salaries and travel, year ended June 30, 1999"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bt23-b1998-h99-bsuppl-p"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"utn \r\nA \u0026oo \r\n\" RI 2Co \r\nT.23 \r\n1c:iqg~q9 \r\n$l.\\fF 1 \r\nTAYLOR COUNTY BOARD OF EDUCATION BUTLER, GEORGIA \r\nSCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET \r\nATLANTA, GEORGIA 30334-8400 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION \r\n- TABLE OF CONTENTS - \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n w. RUSSELL HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nMay 5, 2000 \r\n \r\nHonorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board of Education \r\nand Superintendent and Members ofthe Taylor County Board ofEducation \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL \r\nLadies and Gentlemen: \r\nWe have audited the general purpose :financial statements ofthe Taylor County Board ofEducation, as of and for the year ended June 30, 1999, and have issued our report thereon dated May 5, 2000, 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. \r\nWe conducted our audit in accordance with generally accepted auditing standards and the standards applicable \r\nto :financial audits contained in Government Auditing Standards, issued by the Comptroller General of the \r\nUnited 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 \r\na test basis, evidence supporting the amounts and disclosures in the :financial statements. An audit also \r\nincludes 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. \r\nAs 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, 1999, but not paid until the subsequent fiscal year. \r\nAdditionally, similar amounts earned as ofJune 30, 1998, are recorded as expenditures in the fiscal year 1999 :financial statements rather than in the prior year as required by generally accepted accounting principles. \r\nOur audit was performed for the purpose of forming an opinion on the general purpose :financial statements taken as a whole. The 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 \r\n99ARL-50 \r\n \r\n statements ofthe Taylor County Board ofEducation. The Schedule ofSalaries and Travel has been subjected to the auditing procedures applied in the audit of the general pUipose financial statements and in our opinion, except for the effects ofthe matters referred to in the preceding paragraph, such information is fairly presented in all material respects in relation to the general pUipose financial statements taken as a whole and should be read in conjunction with those statements. \r\nThis report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use ofmanagement, members ofthe Taylor County Board ofEducation and members ofthe General Assembly of Georgia and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n \r\nRWH:jb 99ARL-50 \r\n \r\nsell W. Hinton State Auditor \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nALBRITTON,ASHLY N ALLEN.LEROY ANDREWS.CHARLES ANDREWS,SHERINETTE T ARMSTRONG,LINDA AYERS.MARY W BACLE,BRENDA M BAILEY,C LYNN RUSSELL BAILEY.MICHAEL B BAILEY,ONANISHA BARFIELD,BARNEY BARKER,SHIRLEY THOMAS BARROW,DOLLY JO BARROW,HOLLIE LEE BARROW,KRISTI D BAZEMORE,GLORIA R BELCHER,ANNITA W BELL,GLORIA BELL,MICHELLE LEE BELL,RAYMOND BENTLEY,MARY N BENTLEY.PRISCILLA BENTLEY-SIMMONS,CHARLENE BLACK,DEBORAH SUE BOLT,AMYH BOND,ANITA WRIGHT BONE,DANAH BRANNIN,BONNIE H BRASWELL,MATTIE BROOKS,PAIGE BROWN,CONNIE S BROWN,KAREN S BROWN.SHERYL BRUMFIELD,ANNETTE P BRYAN.GEORGE R BUNKLEY.BARBARA ANN BUNKLEY,EARNEST BURGAMY.ELLEN CALDWELL,CLARA F CALLIER,NATALIE BREWER CALLIER,THOMAS PRIER CARPENTER,LYNDA P CARR,LISAD CARSON.CLARA CARTER,NAOMI CHAPPELL,KEYTISE CLARK.SUE P CLONIGER,LISA COBB,ANNT COBB,LISA \r\n \r\nSpecial Education Interrelated Bus Driver Custodial Personnel Parapro Personnel - Pre-K Paraprofessionalrreacher Aide Substitute Substitute Grade 1 Teacher Grade 8 Teacher Substitute Vocational (9-12) Teacher Paraprofessional/Teacher Aide Paraprofessionalrreacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Substitute Substitute Substitute Title I Director Substitute Grade 6 Teacher Grades K-5 Teacher Substitute Grade 6 Teacher Grade 1 Teacher Principal School Food Service Worker Kindergarten Teacher Grade 8 Teacher Grade 4 Teacher Paraprofessional/Teacher Aide Kindergarten Teacher Grades 6-8 Teacher Paraprofessional/Teacher Aide Bus Driver Kindergarten Teacher Grade 7 Teacher Grade 8 Teacher Director of Curriculum/Instr Grade 2 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Family Services Coordinator Substitute Special Ed Parapro/Aide Paraprofessional/Teacher Aide \r\n \r\n-1 - \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n26,121.92 $ \r\n \r\n8,442.66 \r\n \r\n21,335.45 \r\n \r\n13,651.70 \r\n \r\n11,130.53 \r\n \r\n225.00 \r\n \r\n5,282.50 \r\n \r\n40,674.04 \r\n \r\n35,376.24 \r\n \r\n51.50 \r\n \r\n43,104.68 \r\n \r\n8,327.31 \r\n \r\n13,081.16 \r\n \r\n28,977.70 \r\n \r\n11,686.16 \r\n \r\n10,745.47 \r\n \r\n21,315.80 \r\n \r\n5,300.00 \r\n \r\n1,710.00 \r\n \r\n82.40 \r\n \r\n45,999.16 \r\n \r\n41.20 \r\n \r\n43,247.04 \r\n \r\n44,097.04 \r\n \r\n40.00 \r\n \r\n27,456.96 \r\n \r\n21,815.80 \r\n \r\n65,376.58 \r\n \r\n8,446.13 \r\n \r\n29,704.23 \r\n \r\n43,273.96 \r\n \r\n34,081.86 \r\n \r\n12,564.71 \r\n \r\n49,666.24 \r\n \r\n30,619.00 \r\n \r\n12,056.16 \r\n \r\n7,482.96 \r\n \r\n44,127.04 \r\n \r\n45,798.60 \r\n \r\n50,303.88 \r\n \r\n65,125.70 \r\n \r\n46,177.04 \r\n \r\n34,879.34 \r\n \r\n12,396.16 \r\n \r\n12,576.16 \r\n \r\n790.53 \r\n \r\n26,300.04 \r\n \r\n41.20 \r\n \r\n12,618.51 \r\n \r\n9,590.00 \r\n \r\nTRAVEL 52.50 \r\n140.00 77.50 1,238.54 143.25 152.50 \r\n718.72 64.00 \r\n256.70 969.90 869.20 139.50 \r\n128.00 1,659.10 \r\n587.31 \r\n155.50 67.88 12.50 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\nCOCKERHAM.KATHY COFFEE.AMY V COLEMAN.EDWARD COLEMAN.ELOISE WILLIAMS COLLINS.JUNE T COOPER.CARRIE E COOPER,DOROTHY J CROWLEY.PHOEBE CURRINGTON,EDWARD DANIELS.CAROL L DAVIS.JEAN DAVIS,JUDITH A DENNIS,ESSIE DOROUGH,SARA R DOWDLE.SARAH R DRIGGERS,TAMMIE G DUGGER,MONGIE L DUNCAN.ELLEN M EISON,CANDICE S EMERSON,GERALDINE EUBANKS,DONNA EUBANKS,RALPH W FAIN,B STEVEN FLOWERS-MATHIS.ANITA D FORD,PRISCILLA FORD,RHONDA FORTSON,RODNEY BRENT FOWLER,JOE L FRAZIER.SUZANNE B FULLER,CORNELIUS FULLER,GAYLE W GEE,CHEREE C GIBSON.BRENDA GIBSON,MAELENE GILES,KAYK GLASS,CHANDRA GODDARD,KATHY U GORDON,JEANETTE S GRANT,TONY E JR GRANT,SHERNETTE GRAY,CHERYL YVETTE GREEN.RUFUS C II GREEN,BERNICE S GREEN,MARCUS E GREENE,IDA PEARL GREENE,WILLIE GRIFFIN,BETTY GRIFFIN,JEANETTE GRIGGS,ADRIANE D GRIMSLEY,DENNIS H \r\n \r\nTITLE CATEGORY \r\nSchool Nurse Grades 9-12 Teacher Bus Driver Elementary Counselor Grades 9-12 Teacher Grade 2 Teacher Grade 1 Teacher School Food Service Worker Bus Driver Lottery Pre-School Teacher Grade 2 Teacher Substitute Special Education Interrelated Paraprofessional/Teacher Aide Substitute Lottery Pre-School Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide School Food Service Worker Kindergarten Teacher Parapro Personnel - Pre-K Bus Driver Grades 9-12 Teacher Grade 2 Teacher School food Service Worker Special Ed Parapro/Aide Instructional Specialist P-8 Custodial Personnel Teacher of Mild Intellectual School Food Service Worker Substitute Kindergarten Teacher School Food Service Worker Bus Driver Grade 2 Teacher Substitute Grade 5 Teacher Food Service Sec/Clerk/Bkkpr Substitute School Food Service Worker Teacher of Hearing Impaired Deputy/Assoc/Assistant Supt Librarian/Media Specialist Substitute Library/Media Support Parapro Custodial Personnel Special Ed Parapro/Aide Substitute Paraprofessional/Teacher Aide Substitute \r\n-2- \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n31,086.00 $ \r\n \r\n5,901.56 \r\n \r\n9,871.56 \r\n \r\n50,346.16 \r\n \r\n42,996.46 \r\n \r\n36,642.34 \r\n \r\n51,516.24 \r\n \r\n10,043.98 \r\n \r\n7,913.46 \r\n \r\n4,222.66 \r\n \r\n45,097.04 \r\n \r\n180.00 \r\n \r\n39,142.37 \r\n \r\n12,446.16 \r\n \r\n6,245.00 \r\n \r\n25,928.64 \r\n \r\n13,056.16 \r\n \r\n12,156.16 \r\n \r\n3,387.36 \r\n \r\n37,845.24 \r\n \r\n13,411.70 \r\n \r\n10,432.91 \r\n \r\n40,544.04 \r\n \r\n23,833.40 \r\n \r\n6,131.76 \r\n \r\n13,896.16 \r\n \r\n26,797.50 \r\n \r\n383.52 \r\n \r\n34,310.54 \r\n \r\n5,262.74 \r\n \r\n990.00 \r\n \r\n30,235.84 \r\n \r\n2,554.40 \r\n \r\n9,868.86 \r\n \r\n44,847.04 \r\n \r\n1,974.00 \r\n \r\n34,760.16 \r\n \r\n33,774.04 \r\n \r\n41.20 \r\n \r\n3,934.60 \r\n \r\n34,849.46 \r\n \r\n25,219.96 \r\n \r\n45,892.28 \r\n \r\n880.00 \r\n \r\n13,196.34 \r\n \r\n22,965.15 \r\n \r\n11,498.00 \r\n \r\n283.25 \r\n \r\n2,076.16 \r\n \r\n3,962.50 \r\n \r\nTRAVEL 1,185.78 277.61 219.91 268.76 374.25 \r\n81.25 59.00 \r\n176.25 107.25 \r\n27.50 87.00 \r\n50.00 375.92 393.05 1,217.20 \r\n73.25 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nGUINED,MARTHA CARLINE \r\n \r\nSecretary \r\n \r\nGUINED,PAMELA ANNE \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nGUINN,TONYA \r\n \r\nGrade 1 Teacher \r\n \r\nGUY,KELLIE RENE \r\n \r\nSubstitute \r\n \r\nHARDMAN.AMY L \r\n \r\nSpecial Education Interrelated \r\n \r\nHARDMAN,ANZY \r\n \r\nAssistant Principal \r\n \r\nHARMON ,FREDDIE \r\n \r\nVocational Supervisor - School \r\n \r\nHARMON.GERALDINE \r\n \r\nSubstitute \r\n \r\nHARMON,JACQULYN D \r\n \r\n. Family Services Coordinator \r\n \r\nHARMON,RANDA 0 \r\n \r\nSubstitute \r\n \r\nHARRIS,GEORGE D \r\n \r\nTechnology Director \r\n \r\nHARRIS,JERI W \r\n \r\nBusiness Serv Secretary/Clerk \r\n \r\nHARRIS,JOHN MARK \r\n \r\nGifted Elementary Teacher P-5 \r\n \r\nHARRIS,LUCY B \r\n \r\nTechnology Specialist \r\n \r\nHARRIS,MARGIE A \r\n \r\nBus Driver \r\n \r\nHARRIS,SUE \r\n \r\nSubstitute \r\n \r\nHARRIS,SUSAN J \r\n \r\nSubstitute \r\n \r\nHARRIS,WILLIAM E \r\n \r\nGrades 9-12 Teacher \r\n \r\nHARTLEY.JULIANNE L \r\n \r\nGrade 6 Teacher \r\n \r\nHARTLEY,KRISTI P \r\n \r\nMiddle School Explor Teacher \r\n \r\nHARVEY,LYNWOOD \r\n.. \r\nHARVEY,MARY LOU \r\n \r\nSchool Food Service Worker School Food Service Worker \r\n \r\nHENDERSON,EULA C \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nHENDERSON,GLORIA \r\n \r\nSubstitute \r\n \r\nHICKS,IRENE M \r\n \r\nGrade 7 Teacher \r\n \r\nHICKS,ZSA ZSA \r\n \r\nGrade 4 Teacher \r\n \r\nHILL,BETTY CARTER \r\n \r\nVocational (9-12) Teacher \r\n \r\nHILL.MARIE \r\n \r\nParaprofessional/Teacher Aide \r\n \r\nHILL.RICKEY \r\n \r\nSchool Food Service Worker \r\n \r\nHILL,WILBA DEAN \r\n \r\nSchool Food Service Worker \r\n \r\nHINTON,JANE W \r\n \r\nBookkeeper \r\n \r\nHOBBS,GLORILYN T \r\n \r\nGrade 4 Teacher \r\n \r\nHODGE,LURLEEN B \r\n \r\nGrade 8 Teacher \r\n \r\nHOLLAND.KERRI G \r\n \r\nParapro Personnel - Pre-K \r\n \r\nHOWELL.GAIL S \r\n \r\nSchool Secretary/Clerk \r\n \r\nHOWELL,LAKEYCHA \r\n \r\nParapro Personnel - Pre-K \r\n \r\nHUDSON,ANNIE B \r\n \r\nParapro Personnel - Pre-K \r\n \r\nHUFFMASTER,BEVERLY G \r\n \r\nGrades 9-12 Teacher \r\n \r\nHURT,HAZEL RENEE \r\n \r\nSubstitute \r\n \r\nJACOBY,PAULA LYNN \r\n \r\nSubstitute \r\n \r\nJAMES,GARY C \r\n \r\nVocational (9-12) Teacher \r\n \r\nJARRELL,NINA PAYNE \r\n \r\nGrade 7 Teacher \r\n \r\nJARRELL,PATRICIA ANN \r\n \r\nGrade 1 Teacher \r\n \r\nJARRELL.STACY H \r\n \r\nGrade 6 Teacher \r\n \r\nJENKINS,GWENDOLYN CARTER Kindergarten Teacher \r\n \r\nJOHNSON.KATHY G \r\n \r\nSchool Food Service Worker \r\n \r\nJOHNSON,R JILL \r\n \r\nBookkeeper \r\n \r\nJOHNSON,TONYA W \r\n \r\nSubstitute \r\n \r\nJONES,AMYH \r\n \r\nGrade 3 Teacher \r\n \r\nJORDAN,WILLIAM C \r\n \r\nBus Driver \r\n \r\n-3- \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n12,183.81 \r\n \r\n11,277.24 \r\n \r\n42,409.96 $ \r\n \r\n4,440.00 \r\n \r\n44,043.70 \r\n \r\n56,900.05 \r\n \r\n61,528.90 \r\n \r\n480.00 \r\n \r\n27,500.04 \r\n \r\n320.00 \r\n \r\n65,058.28 \r\n \r\n49,756.00 \r\n \r\n39,661.70 \r\n \r\n53,856.40 \r\n \r\n9,154.43 \r\n \r\n4,800.00 \r\n \r\n300.00 \r\n \r\n17,321.61 \r\n \r\n44,341.96 \r\n \r\n26,475.23 \r\n \r\n2,179.09 \r\n \r\n8,403.81 \r\n \r\n12,576.16 \r\n \r\n80.00 \r\n \r\n36,435.32 \r\n \r\n31,658.76 \r\n \r\n40,579.96 \r\n \r\n19,889.12 \r\n \r\n9,302.69 \r\n \r\n8,602.74 \r\n \r\n15,074.70 \r\n \r\n45,447.04 \r\n \r\n3,813.82 \r\n \r\n13,851.70 \r\n \r\n15,396.20 \r\n \r\n13,651.70 \r\n \r\n12,960.91 \r\n \r\n42,999.56 \r\n \r\n2,755.00 \r\n \r\n2,650.00 \r\n \r\n42,901.54 \r\n \r\n35,402.64 \r\n \r\n37,345.20 \r\n \r\n33,382.30 \r\n \r\n45,376.84 \r\n \r\n8,602.74 \r\n \r\n12,916.61 \r\n \r\n270.00 \r\n \r\n46,726.84 \r\n \r\n8,415.48 \r\n \r\nTRAVEL \r\n53.70 517.13 164.00 1,086.91 948.10 671.93 344.00 1,022.59 \r\n36.00 556.36 \r\n175.89 227.40 \r\n85.25 \r\n333.00 97.50 25.00 42.00 50;00 62.45 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\n \r\nTITLE CATEGORY \r\n \r\nKENNEDY.RHONDA W KENNON,BETTY S KENNON,JOYCE K KIMBLE.MICHELLE RD KIMBLE.STANLEY KING,KATHRYN LYNN KIRKSEY.CHRISTOPHER C KIRKSEY,CRYSTAL HUNTER KIRKSEY.DONNA S KIRKSEY,FRANCES E LANIER.CAROL LATIMORE,GLENDA LAW,LEVERLY ANN LAW,JULIAC LITTLE,MELVIN LOCKE.ELLEN P LOCKETT,SANDRA F LOCKHART.CRAIG D LONG.DONNA S LOWE,GLORIA W LOWE,ROSIA M LUMPKIN.JUANITA MANNS,LIZZIE MARTIN,CANDY L MARTIN,JOANN L MARTIN,LAURA J MATHEWS.ELAINE R MATHEWS,QUNCIE M MATHIS,CATHYG MATHIS.CLARENCE C MATHIS,SANDY JEAN MATHIS.SARAH M MCCRARY,OLLIE 0 MCDOUGALD.CONSTANCE V MCGHEE,BERNICE B MCGLAUN,DIANE H MCGLAUN,JACK J MCLAUGHLIN.BARBARA MILLER,DELORES MILLER,LINDA MILLER,LYNETTE J MONTGOMERY,WILLIAM PAUL MOULTRIE,LORENE MURRAY.NANNIE L NAGY.DEBORAH L NEWTON.CLAUDIA MILLER NIETTE,CHRISTINA OHEARN,BRANDON P OGBURN,CAROLYN OGBURN,CLEOPATRA J \r\n \r\nGrades 9-12 Teacher Bookkeeper School Social Worker Vocational (9-12) Teacher Grades 9-12 Teacher Substitute Grades 9-12 Teacher Grades 9-12 Teacher Grade 3 Teacher Substitute Paraprofessional/Teacher Aide Grades 6-8 Teacher Grade 6 Teacher Grade 3 Teacher Substitute Information Services Clerk Teacher of Moderate Intellectual Grade 8 Teacher Middle School Explor Teacher Bus Driver School Secretary/Clerk Special Ed Parapro/Aide Substitute Substitute Grade 6 Teacher Library/Media Support Parapro  Information Serv Personnel Teacher of Mild Intellectual Grades 9-12 Teacher Assistant Principal Grade 5 Teacher Substitute Special Ed Parapro/Aide Grades K-5 Teacher Kindergarten Teacher Librarian/Media Specialist Grades 9-12 Teacher Grades 6-8 Teacher School Food Service Worker School Food Service Worker Lottery Pre-School Teacher Grades 9-12 Teacher Grade 2 Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Grades K-5 Teacher .  Lottery Pre-School Teacher Substitute Paraprofessional/Teacher Aide Special Ed Parapro/Aide \r\n \r\n-4- \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n23,850.00 \r\n \r\n2,416.66 \r\n \r\n43,809.85 $ \r\n \r\n37,141.36 \r\n \r\n35,152.70 \r\n \r\n350.00 \r\n \r\n28,497.18 \r\n \r\n41,153.74 \r\n \r\n35,082.30 \r\n \r\n4,000.00 \r\n \r\n11,686.16 \r\n \r\n48,916.24 \r\n \r\n40,651.70 \r\n \r\n45,677.04 \r\n \r\n2,389.50 \r\n \r\n14,000.01 \r\n \r\n41,712.92 \r\n \r\n27,347.18 \r\n \r\n28,542.64 \r\n \r\n23,470.17 \r\n \r\n14,586.06 \r\n \r\n12,616.14 \r\n \r\n2,947.50 \r\n \r\n420.00 \r\n \r\n7,438.55 \r\n \r\n13,163.74 \r\n \r\n16,996.70 \r\n \r\n42,997.04 \r\n \r\n57,218.31 \r\n \r\n64,186.06 \r\n \r\n43,581.66 \r\n \r\n1,080.00 \r\n \r\n9,411.50 \r\n \r\n33,102.16 \r\n \r\n37,345.20 \r\n \r\n38,721.31 \r\n \r\n39,505.20 \r\n \r\n5,813.50 \r\n \r\n8,290.12 \r\n \r\n8,660.90 \r\n \r\n14,997.34 \r\n \r\n45,579.00 \r\n \r\n5,813.50 \r\n \r\n13,166.16 \r\n \r\n32,688.50 \r\n \r\n25,814.13 \r\n \r\n16,561.38 \r\n \r\n880.00 \r\n \r\n12,548.59 \r\n \r\n15,459.16 \r\n \r\nTRAVEL \r\n133.50 634.48 \r\n62.00 155.00 119.50 \r\n25.00 209.25 230.00 302.10 \r\n531.92 198.00 899.50 \r\n24.00 100.50 29.00 \r\n123.13 856.83 \r\n50.00 21.50 \r\n5.00 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1999 \r\n \r\nNAME \r\nOGBURN.ERMA L OGBURN,JOHNNY WILLIE OGBURN.TERESA OGLESBY.GUS Ill OLIVE,BONNIE B OWENS.PAUL OWENS.TRACY G PARKER,KIMBERLY J PARKER.MARY E PATTERSON.SARAH W PEACOCK,CAROL ELLEN PEACOCK,NANCY R PEED.LORI H PENNINGTON,SARA U PERKINS,CONNIE M PERKINS,PATISUE POSEY,DARLENE L PUENTE.WANDA PURVIS.CONNIE REDDISH.THOMAS DAVID JR REDDISH,LISA BURNETT REDDISH,T DAVID REEVES,MARGARET FAYE J REEVES.MARGARETT REYNOLDS.CAROL K RIDGELY,JAMES RILEY,JOHNNY LEE RILEY,KENYA LANELL RILEY.LAVERNE ROBERTS,ANNETTE C ROBINSON.JENNIFER RODGERS,JENNY ROGERS,DAVID L ROGERS,ISAAC L ROQUEMORE.BEULAH R ROQUEMORE,DYNECIA J ROQUEMORE,VONTELLA H ROSS,ISSIAH JR ROWE,WILLA FAYE RUSSELL.LOLA C RUTHERFORD,CERDENIA M SACKETT,PATSY B SANDERS.JEANETTE SAUNDERS.CHRISTY M SAWYER,JOHN W Ill SCOTT.ANDREA SCOTT.WILLIAM CLINTON SHERTEN,ROSA L SHORT,KENT SHORT,LAFONDA \r\n \r\nTITLE CATEGORY \r\nCustodial Personnel Custodial Personnel Substitute Vocational (9-12) Teacher Grade 5 Teacher Custodial Personnel Paraprofessional/Teacher Aide Substitute School Food Service Worker Substitute Principal Family Services Coordinator Instructional Specialist P-8 General Admin Secretary/Clerk Substitute Grade 3 Teacher Lottery Pre-School Teacher Substitute School Food Service Worker Substitute Grade 7 Teacher Finance/Business Service Mgr Substitute Vocational (9-12) Teacher Paraprofessional/Teacher Aide Bus Driver Maintenance Personnel Substitute School Food Service .Worker Bookkeeper Kindergarten Teacher Substitute Custodial Personnel School Food Service Worker Custodial Personnel Family Services Coordinator Business Serv Secretary/Clerk Grade 5 Teacher Secretary Vocational (9-12) Teacher Substitute Grades K-5 Teacher Substitute Grade 8 Teacher Substitute Substitute Grades 6-8 Teacher School Food Service Worker Custodial Personnel Substitute \r\n-5- \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n8,033.12 \r\n \r\n24,097.55 \r\n \r\n180.00 \r\n \r\n31,103.90 $ \r\n \r\n41,445.80 \r\n \r\n17,721.21 \r\n \r\n10,693.74 \r\n \r\n2,860.00 \r\n \r\n772.14 \r\n \r\n5,490.00 \r\n \r\n61,931.02 \r\n \r\n28,000.00 \r\n \r\n32,492.16 \r\n \r\n17,348.52 \r\n \r\n860.00 \r\n \r\n40,205.16 \r\n \r\n39,423.96 \r\n \r\n370.80 \r\n \r\n7,413.23 \r\n \r\n517.00 \r\n \r\n32,683.30 \r\n \r\n56,320.00 \r\n \r\n450.00 \r\n \r\n37,663.16 \r\n \r\n12,096.16 \r\n \r\n9,060.46 \r\n \r\n15,000.00 \r\n \r\n40.00 \r\n \r\n8,268.84 \r\n \r\n14,760.39 \r\n \r\n27,499.66 \r\n \r\n92.70 \r\n \r\n13,207.84 \r\n \r\n2,281.76 \r\n \r\n2,729.32 \r\n \r\n23,833.37 \r\n \r\n23,338.00 \r\n \r\n46,383.38 \r\n \r\n16,489.56 \r\n \r\n43,902.04 \r\n \r\n680.00 \r\n \r\n44,147.00 \r\n \r\n236.90 \r\n \r\n39,975.14 \r\n \r\n270.50 \r\n \r\n1,797.35 \r\n \r\n31,122.30 \r\n \r\n9,088.55 \r\n \r\n11,583.29 \r\n \r\n3,980.00 \r\n \r\nTRAVEL \r\n331.21 104.07 \r\n1,196.00 391.30 378.25 220.00 27.50 59.00 \r\n100.50 536.50 319.65 \r\n653.32 1,472.50 \r\n442.80 679.66 \r\n21.50 140.00 209.50 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\nSHORT.ROBERT SHORTER,OZELLA SKIDMORE,LORIANNE G SMITH,WEAVER L JR SMITH.BRAY SMITH,BARBARA A SMITH,DANE L SMITH.GERALDINE SMITH,JUDY ELDER SMITH,LINDA J SMITH,STEVEN E SMITH.TERRY T SMITH,WAYNE SPIDEL,MINDY L STAPLETON,LAURA E STARLING,MARSHA STEVENS,JOYCE T SUTHERLAND.JENNY TAYLOR SWANEY,MICHAEL E TALTON,CAROLYN TAYLOR.DAISY TAYLOR,OVEDIA W . TEAT.RHONDA W TEDDER.CATHY E THOMAS,EDWARD THOMAS,REBECCA TOWNES.CARSON A TOWNS,JIMMY LEE JR TOWNS,CHRISTINE TOWNS.DAVID TRIPP,CONNIE JEAN TROUTMAN,CURTIS TROUTMAN.ETHEL D TROUTMAN.MATTHEW TROUTMAN,SHARA G TROUTMAN,SHIRLEY D TRUSSELL,DONNA LYNN TUCKER,TOMMY E TURNER.ALVIN TURNER,BEVERLY WOODALL TURNER,LATONJA TURNER.SHIRLEY C WADE,BRYNDA WAINWRIGHT,DANA WYNN WAINWRIGHT.ELAINE WAINWRIGHT.MARGARET WALKER,GLENDA J WALKER,LEIGH H WALKER,SUSIE WEAVER.WILLIAM H \r\n \r\nTITLE CATEGORY \r\nSubstitute Substitute \r\nGrade 3 Teacher Grades 9-12 Teacher \r\nHigh School Counselor \r\nGrade 1 Teacher \r\nSubstitute Substitute \r\nGrade 7 Teacher Grades 9-12 Teacher Grades 9-12 Teacher \r\nMiddle School Explor Teacher Superintendent Substitute \r\nGrades 9-12 Teacher \r\nBus Driver School Secretary/Clerk \r\nGrades 9-12 Teacher Grades 9-12 Teacher \r\nSubstitute Special Ed Parapro/Aide \r\nGrade 1 Teacher \r\nBus Driver Paraprofessional/Teacher Aide Custodial Personnel Substitute \r\nGrade 4 Teacher \r\nCustodial Personnel Bus Driver Bus Driver Teacher of Mild Intellectual Bus Driver Grades 6-8 Teacher Grades 6-8 Teacher \r\nGrade 2 Teacher \r\nInstructional Specialist P-8 Substitute Grades 6-8 Teacher \r\nGrade 5 Teacher \r\nParaprofessional/Teacher Aide \r\nGrade 3 Teacher \r\nSchool Food Service Worker \r\nGrade 2 Teacher Grade 4 Teacher \r\nSchool Food Service Worker School Food Service Worker School Food Service Worker Speech-Language Pathologist School Food Service Worker Bus Driver \r\n-6- \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n1,782.84 \r\n \r\n2,460.00 \r\n \r\n32,565.52 $ \r\n \r\n39,835.20 \r\n \r\n43,740.59 \r\n \r\n42,081.66 \r\n \r\n880.00 \r\n \r\n160.00 \r\n \r\n39,174.48 \r\n \r\n7,737.84 \r\n \r\n45,656.09 \r\n \r\n36,845.20 \r\n \r\n79,481.20 \r\n \r\n2,280.00 \r\n \r\n6,382.84 \r\n \r\n15,970.26 \r\n \r\n15,095.26 \r\n \r\n21,927.50 \r\n \r\n46,680.84 \r\n \r\n220.00 \r\n \r\n13,416.16 \r\n \r\n37,995.20 \r\n \r\n9,585.96 \r\n \r\n11,966.16 \r\n \r\n12,784.63 \r\n \r\n340.00 \r\n \r\n37,914.04 \r\n \r\n11,734.85 \r\n \r\n12,299.56 \r\n \r\n29,597.36 \r\n \r\n40,845.36 \r\n \r\n9,376.86 \r\n \r\n33,942.39 \r\n \r\n54,880.34 \r\n \r\n40,773.96 \r\n \r\n43,197.04 \r\n \r\n480.00 \r\n \r\n48,017.08 \r\n \r\n48,073.89 \r\n \r\n11,094.73 \r\n \r\n35,672.66 \r\n \r\n14,307.70 \r\n \r\n45,147.04 \r\n \r\n33,812.16 \r\n \r\n3,981.67 \r\n \r\n13,369.93 \r\n \r\n3,961.24 \r\n \r\n38,226.00 \r\n \r\n9,793.90 \r\n \r\n9,174.76 \r\n \r\nTRAVEL \r\n70.00 138.00 \r\n14.00 ::,, 4,429.66 \r\n313.39 \r\n227.75 2,625.86 \r\n413.33 134.98 327.08 27.50 21.00 \r\n6.25 \r\n \r\n TAYLOR COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\nNAME \r\nWELCH,EAJR WELCH,CAROL W WELDON,LINDA WESTBROOK.DONNA M WHALEY,JANA E WHIDBY,PATRICIA ANN WHITENING,MORDIA B WHITERS,JOHN THOMAS WHITLEY.LAURA D WICKS,MARIA K WIGGINS.EDITH WILCHER,ALTON WILDER.BRENDA WILDER.DEBRA A WILDER.HORACE WILLIAMS SR,DAN WILLIAMS,ANN D WILLIAMS,FANNIE N WILLIAMS,RUTH E WILLIS,UNASTACIA WILSON,CHERYL C WILSON,JUDY WINDHAM,BARBARA WINDHAM,RHONDA C WOODALL.MARIE M WYRICK,GAYLE WOODALL YAUGHN,TERESA STUCKEY YOUNGBLOOD,HAZEL ZWAGA,DEBORAH \r\n \r\nTITLE CATEGORY \r\nTransportation Director/Mgr Bookkeeper School Food Service Worker Speech-Language Pathologist Paraprofessional/Teacher Aide School Food Service Worker Special Ed Parapro/Aide Maintenance Personnel . Kindergarten Teacher Grade 1 Teacher Lottery Pre-School Teacher Substitute Substitute Substitute Custodial Personnel Bus Driver Grades 9-12 Teacher School Food Service Worker Bus Driver Substitute Grades 6-8 Teacher Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker General Admin Secretary/Clerk Lottery Pre-School Teacher School Food Service Worker School Food Service Worker Paraprofessional/Teacher Aide \r\n \r\nAccruals June 30, 1998 June 30, 1999 \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n16,800.00 $ \r\n \r\n660.82 \r\n \r\n9,845.33 \r\n \r\n33,675.75 \r\n \r\n11,016.10 \r\n \r\n6,087.44 \r\n \r\n10,126.24 \r\n \r\n15,547.56 \r\n \r\n27,494.44 \r\n \r\n26,428.64 \r\n \r\n30,818.84 \r\n \r\n2,160.00 \r\n \r\n1,320.00 \r\n \r\n920.00 \r\n \r\n23,177.74 \r\n \r\n10,128.15 \r\n \r\n36,166.40 \r\n \r\n. 4,887.14 \r\n \r\n10,746.01 \r\n \r\n2,850.53 \r\n \r\n36,456.00 \r\n \r\n12,306.16 \r\n \r\n9,764.73 \r\n \r\n8,123.63 \r\n \r\n21,037.96 \r\n \r\n32,576.16 \r\n \r\n1,400.80 \r\n \r\n8,547.42 \r\n \r\n11,686.16 \r\n \r\n$ 6,966,458.43. $ \r\n \r\n-68,194.61 71,463.20 \r\n \r\nTRAVEL 558.01 197.00 50.00 \r\n80.50 36.50 \r\n99.87 37.00 62.75 \r\n78.00 \r\n40,847.69 \r\n \r\nTotals per Report \r\n \r\ns s_ 6,969,121.02 ======40=,84===7==.6=9 \r\n \r\n-7- \r\n \r\n "}],"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":5,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":5}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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