{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-b2001-h2002-bsuppl-p","title":"Schley County Board of Education, Ellaville, 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, Schley County, 32.26169, -84.31472"],"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, Schley County Board of Education, Ellaville, Georgia, year ended June 30, 1999; Schley County Board of Education, Ellaville, 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.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed June 30, 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":["Schley County Board of Education (Ga.)--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Schley County--Statistics--Periodicals.","Education--Georgia--Schley County--Finance--Statistics--Periodicals.","Education--Finance","Expenditures, Public","School employees--Salaries, etc.","Georgia--Schley County--fast--https://id.oclc.org/worldcat/entity/E39PBJyx9YGM6w4rbRcVKk83cP","Georgia Government Documents--Serial"],"dcterms_title":["Schley County Board of Education, Ellaville, 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-bs3-b2001-h2002-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-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":" SCff'EY CQUNJY BOARD Of EDUCA'h\u003c\u003eN -TABLE OF CONllNJS  \r\nINDEPENDEPiIT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVBL \r\n \r\n ----1-14 P-n  W. HIN'TDN \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS 2S4 \\Yalbina- 5uee1. s.w. Suile 214 \r\nAt1ama. Claqla 30334 8400 \r\nJuly 17, 2003 \r\n \r\nHonorable Sormy Perdue, Qo..euu Memben of the General A.aembly Memben ofthe State Board ofFcbN:llioo \r\nand Supei;uteudent 11111 Memben of the Schley County Board ofEducation \r\nINDEPENDENT AUDITOR'S REPORT ON SCHBPULH 9F 5Af:ARIB'i AND TRAVEL \r\nI adin '11111 Oentlemen: \r\nWe have audited the aeneraJ-purpoae fimncial 1bdtinei111 ofthe Scbley County Board ofFch-1klll, \r\nu of1111d for the year ended June 30, 2002, 1111d have illued our report then:on dated July 17, 2003, under 1tpm:att cover. That report w qualified for vmiOU1 departures from aenenlly accepted \r\naccountins principles, 111 identified in the auditor' report on the aa-nl-purpme finw:ial \r\n111te11e!l1 Tboae financial 11Httitltl111 an, the l'Clj)U-.,.ibility of the Board of Educ:Hticm's \r\nl'18Dlg,'111Cill. Our II ljJCIGlibility ii to c:xpiCU 811 opinion OIi lhtit aencraJ-purpoae fiDHIICial \r\nll8ltmtnts batd OD OIII' HUdil \r\nWe conducted our midi in accordance with HUditina IIHndards amenlly -cepted in the United \r\nSlilttlofAmerica and the llHl.dards applicab~ to ftnancia1 HUdill c:ontHined in Omto,mcrn AutitiDB \r\nSWYJerlL i-.uecl by the Compttolltr Gcnenl ofthe United StHttl. Thoit llaDdHrds n=quire that we \r\nplan 1111d pa l'wm the HUdit to obtHin reuonable 88IUl'IIIICC about wbelher the financiad sbdti,edl me free ofmaterial mi1la11ent. An HUdit includai examinina, on a ltll buis, evidence iUppOrting the HfflOUDII and di1tlosurel in the finHncial lbilementl. An audit HIIO includel I '01 tbe mJUDtina principles IIIICd and significant Mtim!t1 ill8de by 111111111aem,en III well III evluatin\u0026 1he overll finnciHI statement pre 1ttiua1. We believe that our HUdit provides a reuonble blil for our opinion. \r\nOur audit WIii pe.tfu.med for the pwpo1t of formina HD opiniOD on the aenera)-purpme finncial 1ta1m1e1111 tkto 1111 whole. Th,, Scl!ednle ofSalariel and Trvel included in thi1 itpll'lttly iaued \r\ndocument is preltllted for purpo ICI ofadditional nlyis 1111d ii not \u0026RqUircd prt of the aencnl- \r\npuq!OIC flnncial l1litCmH11I ofthe Scbley County Board ofFAiucarion. Tb,, Scbrdule ofSalrin and \r\n \r\n2002ARL-50 \r\n \r\n ,T._ra_w..l,_h, \r\n~ \r\n \r\nabem en\u003eII4U1b._.je,_c.,lam.l toomthoepIuU. ud.ointin..\u00261.1p.I,Ar_oI,_Uc,Ye \r\n \r\nd_w_a ,ap.pli_ed,, \r\n---.u. 111 .... \r\n \r\n1i_1n.1.a.t\u0026.h.R..e1.1,_1a.,1u1drai1to:oe,ecftt1sh1.,em.pn1Ce1,na_11,11-,1p_11utrop \r\n \r\nole \r\n.L.. \r\nus \r\n \r\ngeocral-purpoie firumc:w IIHIM5!11 taken a I whole I'd wbon\\d be rad in conjunction with thme \r\n \r\nllltemeutw. \r\n \r\nThis ~ iw iaaed pununl 10 the Offlcial Code ofGeorgia Anlll'flled ';0-6-27 and iw :n1-t:led \r\nmlely for the informllion and the U1C of n::r a nmt, rnanben of the Sc:hley County 8ord or \r\nEducation and IIIHllben of the Omeral Awmnbly ofGeorgia and is not ;111e-\\:d t.o be and lhould not be UICd by ayone other tbn thele lpCCificd prticL \r\n \r\nRapectfblly wubmitlal, \r\n~Q \r\n \r\nRWH:u 2002ARL-SO \r\n \r\n SCHBQULE Of SAI,ARIF,S AND JMYEL \r\n \r\n -- \r\nAL.DROOE.CW.116 BF ANJREW8,llARMRA A ANDREWB.DAVID ARMOlR,LIBA L BAISDEN,TAWANA L BALL.PAIELA W BA88,GINGER C BATTLE.DORA BATilE,G OORD0N BEI.L,RICHARD CHADWICK BBFORD.IIRBEA 8 BENTLEY.VAL.ERE W BERRY.KAREN J BLACK,JACQI EJNE BAINE \r\nBl.0CICER,ARTKJ T \r\nBOND.DAVID KARL BOND.JANEEN W IIRAXTON,JAV B \r\nIIRAXTON,8HARON \r\nBREWE\"'-.FI l?aeEnl 8 BPEOES,PATRICIA A IIROCIC,IMRGMETA IIR0WN,BRIANA IIRCJll'M,MV BRO,\"JN,T.WV L \r\na ,HOPEA \r\nBllTLER~BJ.E BVRD,DAVID L BR \r\nCAl18VCIWWFG CAR'TER.[W.EE CA8TLEBERRV,8AINY CHASE.LOUD COOPER,i\u003cAREN C0RNWELl.,LEONO CROIER,LAVERNE DAVIES.ROBER I T Ill DAVIES,DtJE H DAVIS.CAROL J DAVIS.RHONDA B DENNS,VIROINIA B DILLARD,DOIN. DUDLEY,IMRV ANN DlD.EV,PAICE 8 DUNFORD,SAN\u003eRA R IJUIREE,R0NALD \r\nEASON,MARrE BJ.IS.KATIE \r\nFEROUSON,JANET \r\n \r\nRCHI..E)' CQUNTY BOARQ OF EDI ICAJIAN \r\nICtEPt I E\u003cF IN-NEI NI) TRAVEL )'EM EKED JUtC IA, 2002 \r\n \r\nDD-E C:!IfAOBY \r\nPa..a F I .Mr....-Alm PaU7 I .al'TeaclwMla \r\ne+ee I ; 'Pww  III \r\nPa..a F I .MT'..._ Alm Paa;::al I .MT'..._ Alm Schaal~ \r\n............ Rj 1,1-.a Buallrw \r\n...., Mamba., Baird o'Ed, ii , \r\nChdlllT..,_ Schaal Faod 8anllce Warllllr \r\nT..,_alEa,..._allBll ilm \r\nChdl4~ ChdlllT..,_ Chdaa8-12T..,_ Chdl7T..,_ \r\n........ Pa.., .. BpeclalFcl,.,..,,,  ._, I 1 f Chdaa 8-12 T_,_ Chdl3T..,_ \r\n\u0026I IIMT..,_ \r\no z iPawwwl \r\nPa..a F le u/1'..,_Alm \r\nCa,hdl1rTw..m,_r \r\nllllll1m.. Baird a'Fdl..,,,,. Chdl2T_,_ ,_--.,Bl(ll-12)T..,_ \r\nBuaDrw \r\n8.p.e.c.la.l.F.dT!re.l.n,n_- I 2 \r\n...,...,...Rj 17 .,_. ChdlllT..,_ \r\nPa..a I I .Mr..,_ Alm BuaDrw \r\n81 JIMT-=tllr \u0026I rMT-=tllr ChdlllT..,_ \r\nChdaa 11-1 T..,_ \r\nChdaaK-IIT..,_ Chdl2T..,_ Lllal11n11 \u0026 BiRjpecll..Zilli 8-4 ihMTaachlr \r\nPallWU Paw   - Pre-I\u003c \r\nChdaa 8-12 T..,_ 8-4 7 MT..,_ Se.,,..,M Tw:her S,,4 i7 MTaectw \r\n \r\n8MARIE8 \r\n \r\nmAVEl. \r\n \r\n \r\n \r\n11,ffl.4\u0026 \r\n \r\n8,872.118 \r\n \r\n11,404 IXI \r\n \r\n11,ffl.27 \r\n \r\n7, 11111.IXI \r\n \r\n21,832.114 \r\n...,. 33,0IIII.OII \r\n \r\n1,380.IXI 44,0311.1D \r\n8.11111112 \r\n111.ffl \r\n42,31111111 I \r\n411,81.112 311,IMI Ill \r\n111.8211 \r\n44,1112.811 20,084.IXI 47,2111.24 43,1174.40 411,11112. 77 \r\n8DII.OII 1,2IXI.IXI 17,783.74 1,11112.111 41 . . . ..IXI \r\n40.00 \r\n1,3IIO.IXI 311.111111.12 \r\n4,IXl1.GI \r\nII, 11111.18 48,11211.311 \r\n40.IXI 47,111111.44 311,2113 111 \r\n3,2411.70 ll,840.72 \r\n8IIO.IXI 1,2IXI.IXI 311,20II.ID 4,384.18 12,431.31 411,22180 \r\nSUT1 \r\n2IIO.OO 11,714.811 \r\n24,234.21 22II.IXI 8DII.OII 111111.00 \r\n \r\n11S. 117.12 \r\n270.20 311.78 \r\n218.IXI \r\n \r\n-1- \r\n \r\n f!IME \r\n \r\nFERGU80N.J\u0026FENf D \r\n \r\nFLOYD-HARRl8,NN B \r\n \r\n,_ID\\ FRIPP,miARON JON4 \r\n \r\nFR08T \r\n \r\nKELLY \r\n \r\nFW.ER,Klil CARTER \r\n \r\n01! B011.DEIIRA C \r\n \r\nOILL,LANN \r\n \r\nOORDY',PATS \r\noomn 1  Ni w \r\n \r\nOR1..\"IAll,JOHN J \r\n \r\nORIFFIN,VMAN p \r\n \r\nOUEST,IIARI.YN R \r\n \r\nHAOIN.JUJE \r\n \r\nHAIi AMVB \r\n \r\nIL+JIREU.,CARA 8 \r\n \r\nHARRIS.DORIS L \r\n \r\nHARTAOE,DEBIIA ELAINE \r\n \r\nHARTAOE,HATIE L \r\n \r\nHAWIIER,DEBORAH A \r\n \r\nHEAlli.FRANCES P \r\n \r\nIILLBELVERL.YN \r\n \r\nlL.LIARD,IIMTB,lA C \r\n \r\nH0I LOMON,CNJ'l'D \r\n \r\nHOI.LOVVAY.c:ARMEN \r\n \r\nHOI.LOVVAY,BTEPHANE \r\n \r\nHOLTON,EARrE8TWE \r\n \r\nHOWARD.MARTHAA \r\n \r\nHOWEI.L,NANCY L \r\n \r\nJACICSONIM\\NDA \r\n \r\nJACKSON,IELVA .EAN \r\n \r\nJARlll8,JOtNilEP \r\n \r\nJOtNION,JANE BATilE \r\n \r\nJOI IISON,JHICE H \r\n \r\nJOHN80n.ROBER I II \r\n \r\nJOHNIION,mACEY \r\n \r\n.101118 ON.WLL.IAII C \r\n \r\nJONES.BARBA.~ \r\n \r\nJONES.PATIIICIA OAI. \r\n \r\nJORDM,LYMII \r\n \r\nKEIIPJIN{YCAlHERINE \r\n \r\nICINO,IIRENDA \r\n \r\nKRBY,CARLYMil D \r\n \r\nIGRBY,ONAH \r\n \r\nKITCtENS,CE LJ.D 8 \r\n \r\nLANDERS.ANN P \r\n \r\nLAWLEY.RUH II lEE \r\n \r\nLAWLEY.TONYA II \r\nLAWRENCE:, L\u0026 ER u \r\n \r\nIN Fl.IE ANIIEA \r\n \r\nIIATtW8,JOHN 0BCAR \r\n \r\nIQI..EY GC! fflY IAMP CF EI! ICATJAN SC: Qll..E CF IN-NIES Nil JBAVEL \r\nYEM fMlFD ME !It 2002 \r\n \r\nDD,E CAifAOPY \r\n \r\nBN,ARE8 \r\n \r\nTMVB. \r\n \r\ne\u003e 7  Pawallll \r\n \r\nI \r\n \r\nVoia6wlll (9,12) T..._ \r\n \r\nPIiar 7 I 111/T-=ta Aide \r\n \r\nOradl4T..._ \r\n \r\nOradl 11-12 T..._ \r\n \r\nPli;r 7 I 111/T-=ta Aide \r\n \r\nEarlf~.aAa,Pm.,T..._ \r\n \r\nOradl8,...... \r\new,a-.,em \r\n \r\n57 I IIIMaw PIPliw-11111 \r\nOrm 2T..._ \r\nOradl7T..._ \r\n...., .,,,,.,.,T.-. \r\nKliida-1111 Teachlr Oradl 11-12 T..._ \r\n \r\nPli;r uF I 111/T-=ta Aide \r\n \r\n~Aide \r\nDip: l\\i'I c17 I I t 8upl \r\nLbalcr11111lli  I 7 1 OradlllT..._ \r\nOradlllT..._ \r\nOradl4,...... \r\n \r\nStif iZMTachlr Oradl1T..,_ \r\nPIiar 7 I 111/T-=ta Aide Pw1110Pa.aw1a1 .. f1N.K \r\nBulDll.a' Stif SMT-=hlr Oradl7T..,_ \r\n8peclal Eder+- liiilliia I i 1 811 TJeT..._ Oradl3T..._ \r\n0: 7  Paw  wl \r\nFaad SavlceAdlAl!lli1......-.... \u0026.pa~willlit Oradl IC-I Taclw' Blib4i.. Taclw' Plil4f 7 I 111/Taclw' Aide \r\n \r\nKIIIDllll-1 Tllllehar \r\n8clioal Faad 8avlce Wadlllr \r\n8clioal Faad 8avlce Wadlllr fl\u0026uTn I .._....,. \r\n \r\nOradl 11-12 T..,_ \r\nlldllllllNine ...c M 1111 (9,12) T..i. \r\n:: I 7  Taclw' aO,ra.,d,a,l.,1-1-1T2-T=atcmlw' \r\n \r\nBulDll.a' \r\n \r\n2.1211 M,DD.211 I 7,181.1111 \r\nI ,1llllJl1 IIO,OIZ.72 \r\n11.1a.14 \r\n200.00 \r\ns . 411,111111 m \r\n13,112.10 42,812.18 41,447.811 \r\n270.00 311,742.80 211,9111.00 21,4U.40 11.a112 \r\n..., 317.1111 \r\n711,1143.211 \r\nIST,1- 01.33 \r\n311,7172.411 40DJIO \r\n-.111.111 1. . . . . . \r\n11.1172.11 \r\n8,IIIOm \r\n180.00 \r\n40,713.14 112,811.112 \r\n11,zm.oo \r\na.a \r\n111,487.08 18,11811. 74 1111,112.112 112,Nll.94 2,812.1111 18,. . 44 411,M0.18 \r\n1,ll8UI 7,10UO \r\n31,ffl.lO 411,181.811 211,314 48 \r\n311.873.112 \r\n840.CXI I,1411.112 \r\n120.00 \r\n11,3111.0S \r\n \r\n448.211 \r\n1,3711.32 2111.00 \r\n .12 \r\n272.40 1,873.84 \r\n211.811 204.00 \r\n \r\n-2- \r\n \r\n IRLEY 00 NIY IQAAQ Af EQUCAIJAN IGHfPtI EOF BAI..AAIEB AND TRAVEL \r\nYEAB ENQED ,Nfl= a DR \r\n \r\n!WE \r\nIICCLBJ.AN,.UXT E IICCORKLE,ELEIIE IICCORKLE,ROB ii E IICOOWAN,CHARI.EltE II \r\nIlI:C!CIIlIlC(H'HAAEBL.C!'IHORR._0.1.,HNYI BL IICIIICHAEL,LOVEARD B IIORROW.FREIM B \r\nIIURRAH,CARTER,.,.,...., R \r\nIIURRAI 1,COIIE \r\n111 IRRAv IF! oav IIE1li \r\nNEAl.,ANGEUTA B NEWCCMl,VRONIA \r\nND..GREOORY' a \r\nOOAWMYA ORTON.LAURA K PAUL.,0HP PEAVY..WEB T PENA.DEBRA W \r\n~ w \r\nPHI.Ll'8,B.AN: PHIU.FB,tEATHER R l'tlLl.lPB,IIAR PI.CtER,RaW C: L Ill POUDRIER,EIJZAB A \r\nftAIB?f'NPE I F \r\nREEVES.tw\u003eIA \r\nDBlil-.V-,....ANE ROBER IiluN,IIAROMINE R0BIN80N,IIEI.I R ROBINSON.JQANNA ROGERB,IICK'8. ROOKS,LJSA II ROQUBIORE,BUBANNE ROYAi ,SrW\u003eN V SALES.PATRICIA \r\n8EI.LAR8,8HARI \r\n8HEALY,RACHEL THOIWI ~ y saF\u0026ON,JOSEPI INE Slllli,AIWI WILKER80N \r\nBISTH,ANOEUS \r\n1M1H.EARL PATRICK 811111i,HB.EN L Sllllli..ENETTE SOI CJIIOMJEL.NlA STAN'IELD.c:ARI.A R STAN'ORD,CYNTlIIA D 8TE.TENP0tL,81U.y R \r\nSTREETIIAN,AM,i MARIE \r\n \r\nDD,E CAIFOOBY \r\nSpac:h-1.a: 1G ll(po NI #: Jtt \r\nS+chroalPl FaTad.a..._v,a Warar \r\n1111111a Sc:IIDal Colnalal' Cbde7T..._, GladallT..._, Chdll 9-12 r....Pawa 7 I liillfl\"MChlr Aide \r\nPalnc.\\ial Q,..,..,. pP,._............ \r\n1 17wT....- \r\n0...9-12T..._, \r\nr....-c1111 i...m,g \r\ni 17wT....i PwT....ln-llchaal Sulp T....- \r\nGm1a II T....Btl SMT-=tllr O.W..Adnm llanllr,:llrk Schoaltu.. Chdllll-llT_._, llliailwi. BaanldF+mtrr o.i.1T....- \r\nVoc:alkilill 111-12\u003e T....- \r\nSchoal Faad llarva Warar lldlDal llanllr,:llrk Chdll 9-12 Tamar 111.aDrills \r\n_ . . Ed Paap.Wt.Ida 8lada II Tamar \r\n1 T....- 1.a111ry\"\"' Sdm T....- \r\na. \r\nKIi-- Glada4Tamar \r\nSchoal Faad aT-.=vhalrWarar \r\ns,.,,..,. TllllChlr Chdll9-12T..._, \r\nChdll K-11 T..._ Chdll 9-12 T_._, GladallT..._, \r\no...,,,. Pao Palw - Pre-I\u003c DaiOl  wl \r\nRa......,,1 Pawwl \r\n .,,..,. Teachs Chdll 9-12 Tamar Glada1T..._, \r\n-3- \r\n \r\nIYBF \r\n \r\nTRAVEL \r\n \r\nI \r\n \r\n111.2311.21 I 1111.0D \r\n \r\n13 33111411 \r\n \r\n41111.0D \r\n \r\n1111,7113.311 \r\n \r\n30,1114. . \r\n \r\n311,8411.1111 \r\n \r\n471161.411 \r\n \r\n14.mll.33 \r\n \r\n411.4113.24 \r\n \r\n3\u0026,712.40 \r\nn.aa, 1111 \r\n \r\n3,778.00 \r\n \r\n282000 \r\n \r\n7,1111.20 \r\n \r\n4,177.00 \r\n \r\n4,470.00 \r\n \r\n111111.00 \r\n \r\n411,242.34 \r\n \r\n411,11112 INl \r\n \r\n1.000.00 \r\n \r\n311.4111.12 4,11111.1111 \r\nmuaa \r\n \r\n1.200.00 \r\n \r\n11,171.12 \r\n \r\n111.1141.117 \r\n \r\n11WJM \r\n \r\n411,119.27 \r\n \r\n210.00 \r\n \r\n20,42811) \r\n \r\n44,11111.113 \r\n \r\n8,840.72 \r\n \r\n18,1137.40 \r\n \r\n40,8113.114 \r\n \r\n1111,3112. 12 \r\n \r\n740.00 \r\n \r\n37,240.34 \r\n \r\n31,0n.OII \r\n \r\n8,327.72 \r\n \r\n1.000.00 4,227.411 \r\n \r\nIJO.m\u0026IWI \r\n \r\n27,117.411 \r\n \r\n411,848.0II \r\n \r\n11,1113.1111 \r\n \r\n11\\3211 OIi 211,11111144 2,1711.00 \r\n \r\n117.oll \r\n \r\n42,INJ1 .IIO \r\n \r\n411.W7.G4 \r\n \r\n 8QI.EY OONIY B0AAQ q: R! !fsATIQN IGtE'! I EOF SAi PEI NI\u003e JRAYB- \r\nVEAft EM'!fD ,ME !Q, ;pp \r\n \r\n!WE \r\n81RICICLAN),CARA 81Ullll8,R0IIER LARRY BWANBON,MNIE PEARL 8WAN80N,8YL~ NADN: TALLENT,JAJFS A TAYI.OR,LEANN 1HORNTON,VINCENT T0fC\u003eEE,RUFU8 R JR TOrC\u003eEE,'TRACI L TRAVWICK,VICIG D TURNER,CVNTllAB WALKER.DEBRAH WAUCER,VICIG LYMt \\UNII.MND8 WATSON.EDDIE R WATTB,HUOH 8 WEATI ER8B\\',.AJDI WELCH,a.ARENCE A \r\nWICICER,JAB0N \r\nMI IM,LNJA W WI.LIAllll,8AII WISIWl,EUNICE BELL WOODC00K,AIIY' LAURA WUR1Z,CHARLE8 RAY \r\nWURTZ,PAmD YEl.vERlur..UEBOIWI B \r\nY0RK,WUIAM CAREY YOU3.LIBA M Y0UUaCHEU.E H \r\n \r\n]D].E ct:JFOOBY \r\n \r\na , 7 ,., TIIIIChlr \r\nPila It I \r\n8chaai Food llavlca Waria \r\n8choal Food llavlca Waria 91 SfpT-=her \r\noStif..:.Z.,M.~T..,_ T..,_ .\u0026 I  P1~ \\ I \r\nLalllry Pre 8choal \r\nPa 7 I _,,...,_ Alda \r\n8padlll Eel..... liMn I 1 ~ \r\nChdl2T..,_ ChdllT..,_ Chdl3T..,_ llli  lbii I Baird ~ Ede...,,,. Cl p:,T..,.. \r\n8padlll Ed Pa..auMidli \r\n0,,.,.. IPwaa  iill \r\n\u00264 iTMTw:hlr \r\n\u00264.,,i.7.4.,eTTa_c,h_lr \r\n \r\n8choal Food llavlca Waria \r\n \r\n8choal Food . . . . Waria \r\n \r\n1'11111 \r\n \r\nDlla:t:dU., \r\n \r\n0.-- 8-12 T..,_ \r\n \r\nChdl3,...,_ \r\n \r\nYa.:alluaal DIIKIDI (LUA) \r\n \r\n1Gauw 8c:tlDIII Food 8anllm Waria Teachlr \r\n \r\nIN,ARE8 \r\n \r\nTRAVEL \r\n \r\n \r\n \r\n870.111 \r\n \r\n71,331.111  2111.20 \r\n \r\n10,471.21 \r\n \r\n1,.14 \r\n \r\n240.00 \r\n---ll20.00 \r\n4,111111.00 \r\n44,141.N 7,118.111 :1111,71111.24 \r\n111,11112.11 31,1111.35 :1111, 111.111 \r\n700.111 \r\n1,211).11) \r\n8,117.DI 17,1117.111 \r\n771.111 40.00 40.00 8,207.N 822912 Xl,218.14 111224 38,1112.12 111,111.11 \r\n \r\n132.11 \r\n \r\n1,IIM..83 \r\n44P)M \r\n \r\nAllcnllll \r\n........ ~---- .....:1111,21111 ..... :1111.211112 \r\n \r\n4113,33131 127,571.31 \r\n-2IID.02 \r\n \r\n 4.3117.427.111 I MP!:!P \r\n \r\n-4- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-b2000-h2001-bsuppl-p","title":"Schley County Board of Education, Ellaville, Georgia, schedule of salaries and travel, 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, Schley County, 32.26169, -84.31472"],"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, Schley County Board of Education, Ellaville, Georgia, year ended June 30, 1999; Schley County Board of Education, Ellaville, 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.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed June 30, 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":["Irwin County Board of Education (Ga.)--Appropriations and expenditures--Periodicals.","Education--Georgia--Irwin County--Auditing--Periodicals.","Education--Georgia--Irwin County--Finance--Statistics--Periodicals.","Education--Auditing","Education--Finance","Expenditures, Public","Georgia--Irwin County--fast--https://id.oclc.org/worldcat/entity/E39PBJpPCrxMjKdy94PFwMyjmd","Georgia Government Documents--Serial"],"dcterms_title":["Schley County Board of Education, Ellaville, Georgia, schedule of salaries and travel, 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-bs3-b2000-h2001-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-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":"l  ,: ;, I \r\n \r\n., ,.. \r\n \r\n.'..',.,.. \r\n \r\n:, \r\n \r\n..... ,' ... ~, . ' .. ,,,, \r\n \r\n.., \r\n'\\,\"\\ \r\n \r\n. \r\n \r\n.! . .., \r\n \r\n': 1...'. 't,:. \r\n \r\n.. ....... , ,. \r\n',.. I --f \r\n' ~' \r\n \r\n. -~\\:. . - \r\n \r\n,.1.,. \r\n \r\n~: .. .- ' -.' \r\n \r\n{- \r\n \r\n.... .,,,;., ,.,, \r\n \r\n. .  1:;- '.,, . ; \r\n~. . : ~ ,....  1 ,  .,. ' ' '-~ ~. ,,.,,. . \r\n \r\n l r ~ ..'.,  .,, ~'- \r\n \r\n J \r\n \r\n,.I ., , r~ .,_ \r\n \r\n;, , ...: . \r\n_,' \r\n \r\n.. ,,.4 \r\n \r\n~.-. ~ _,. \r\n \r\n\\ t \r\n \r\n' ...~ \r\n \r\n,: .: ~: \u003c. . : .... \r\n \r\n_. \r\nI \\. { \r\n \r\n ; ~,   \r\n \r\n.' \r\n \r\n1  ,,, \r\n \r\n.. \". \r\n \r\ni, .. _ :, \r\n \r\n1,  \r\n \r\n.\" . \r\n \r\n..t' \r\n \r\n..-1 ' \r\n \r\n~. :~.SCHLE.Y CdUNTY-BOARD:_oF_.EDUCATION.. \r\n \r\n', . -,. ,.-,- : \r\n;, Ii \r\n,. . . ' ,,\\ \r\n \r\n./;:::. ;.\"; .. ~ :, ~~ ., EliAV,~LE: GEORGIA:_,_._; ' .,' .'. ,. ,. \r\n \r\n./: ''. ~-;'.- . ' .:;~HEDuLEOFs)~~il:s ~ND\\~~V~c-.' ;.;. \r\n \r\n:~~,:~ -io1frHEi1scAL'YEAR ENDED JUNE.~ci,:'20.o'(. _,_  \r\n \r\n'.._ 0 \u003c 0 \u003e J \r\n \r\n.. \r\n \r\n \r\n \r\nI \r\n \r\n~ \r\n \r\n' \r\n \r\n\\ \r\n \r\n\\: \r\n \r\n0  \r\n \r\n.. ,  \r\n \r\n0 I- \r\n \r\n'. ,,. \r\n.: \\' \r\n- '-, . \r\n \r\n... : . \r\n.... '....\"'.!,.., - ~ ,..., ,. \r\nJ. ,, ~   r I I:.\u003e' \r\n'., \r\n....-..., \r\n \r\n. _. _ - ' \r\n:- '' \r\n \r\n... \r\n \r\n, ..... ' \r\n \r\n. , . ' ... \r\n \r\n. .:_,.. \r\n \r\n':,?' ~:. -=~ .... t ..._,. \r\n \r\nt_,. \r\n \r\n, ' r ....  _,.t ;   ; ~ ,  \r\n \r\n'. . \r\n \r\n,.-' \r\n,t. . r \r\n \r\n. :.' \r\n \r\n;\" . \r\n \r\n,1 , \r\n \r\n-~. \r\n( ;- .. '  i.,\" ), ' ' \r\n\\,,_  ~ r I : , ,\" ' , r' l . \r\n \r\nRussellW: Hinton: \r\n \r\n-State:Auditor: ... \r\n \r\nw \r\n \r\n~ ..\\ , \r\n \r\ni~ t: \\, ~. \r\n \r\n:~ ' '. ' \r\n \r\n, .' . \r\n \r\n.. . ' - .,, ' ' \r\n \r\n., , r1. i. \r\n.. ',. .' ... .'-,,.:., \r\n,,.''.- \r\n \r\n. '... \r\n \r\n,.., '- . \r\n ~ :I' : ., ,r \r\n,,, \r\n'j \r\n\\ . \r\n. , ' - . t ' \\ \r\n,.,, \r\n,, \r\nr ,  , \r\n \r\n RussELL W. H1NTON \r\nSTATE AUDITOR \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\nMarch 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 Schley 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 Schley County Board ofEducation, as ofand for the year ended June 30, 2001, and have issued our report thereon dated March 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\nOur 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 Schley County Board ofEducation. The Schedule ofSalaries and Travel has been subjected to the auditing procedures applied in the audit of the general-purpose \r\n \r\n2001ARL-50 \r\n \r\n financial statements and in our opinion, 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 Schley 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~ua--J)~t,., \r\nRWH:as 2001ARL-50 \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\nALDRIDGE.CHARLENE ANDREWS.BARBARA A ATCHESON.MICHELLE BALL.PAMELA W BATTLE.DORA BATTLE,G GORDON BELL.RICHARD CHADWICK BENFORD.BRENDA S BENTLEY.VALERIE W BERRY.KAREN J BLACK.JACQUELINE ELAINE BLOCKER.ARTHUR T BOND.CAROLYN M BOND.DAVID KARL BOND.JANEEN W BOWEN.CLAUDIA RUTH BRAXTON.JAY B BRAXTON.SHARON BREWER.ELIZABETH S BRIDGES.PATRICIA A BROOKS.ANGELA A BROWN.ANNETTE BAKER BROWN.KAY BROWN.TAMMY L BURTON.REGINA PAMELA BYRD.DAVID L SR CAMPBELL.BETH P CARSWELL.JACKIE G CARTER,DALE E CHASE.LOUD COLON,CHENELLE COOPER.DARLA J COOPER.KAREN CROMER.LAVERNE DAVIES.DIANE H DAVIS.RHONDA B DEEN.ANGELYN RUTH DENNIS.VIRGINIA B DILLARD.DONNA DUDLEY.MARY ANN DUNFORD.SANDRA R DUPREE.RONALD EASON.MARNIE ELLINGTON,ROBERT B ELLIS.KATHIE FERGUSON.JANET FERGUSON.JEFFERY DENNIS FRIPP.SHARON JOAN FULLER.KIM CARTER GIBSON.DEBRA C GILL.LANN GOLPHIN,JEANETTE B GORDY.PATS \r\n \r\nTITLE CATEGORY \r\nParaprofessional/feacher Aide Paraprofessional/feacher Aide Substitute Teacher School Secretary/Clerk Bus Driver Member, Board of Education Grades 6-8 Teacher School Food Service Worker Secretary Teacher of Emotional/Behavioral Grade 4 Teacher Grade 8 Teacher Food Service SecJClerk/Bkkpr Grades 9-12 Teacher Grade 7 Teacher Substitute Teacher Maintenance Personnel Special Education Interrelated Grades 9-12 Teacher Grade 3 Teacher ParaprofessionaUTeacher Aide Maintenance Personnel ParaprofessionaUTeacher Aide ParaprofessionaUTeacher Aide Parapro Personnel - Pre-K Member, Board of Education Grade 2 Teacher Bus Driver Special Education Interrelated Instructional Specialist P-8 Substitute Teacher Substitute Teacher Grade 5 Teacher Bus Driver Substitute Teacher Grades 6-8 Teacher Family Services Coordinator Grades K-5 Teacher Grade 2 Teacher Librarian/Media Specialist ParaprofessionaUTeacher Aide Grades 9-12 Teacher Substitute Teacher Grade 7 Teacher Substitute Teacher Substitute Teacher Custodial Personnel ParaprofessionaUTeacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Member, Board of Education Maintenance Personnel Grade 6 Teacher \r\n- 1- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n8,074.76 \r\n \r\n9,181.08 \r\n \r\n490.00 \r\n \r\n18,609.49 \r\n \r\n8,737.92 \r\n \r\n1,150.00 \r\n \r\n34,171.00 \r\n \r\n8,653.96 \r\n \r\n12,153.40 \r\n \r\n37,588.96 \r\n \r\n43,745.30 \r\n \r\n30,431.80 $ 105.28 \r\n \r\n4,815.84 \r\n \r\n41,313.40 \r\n \r\n43,165.96 \r\n \r\n3,467.50 \r\n \r\n16,186.74 \r\n \r\n44,650.75 \r\n \r\n34,706.06 \r\n \r\n48,579.44 \r\n \r\n1,918.26 \r\n \r\n1,728.15 \r\n \r\n16,880.44 \r\n \r\n9,181.08 \r\n \r\n1,589.16 \r\n \r\n1,150.00 \r\n \r\n44.80 \r\n \r\n35,614.68 \r\n \r\n199.92 \r\n \r\n8,797.92 \r\n \r\n37,596.80 \r\n \r\n46,233.76 \r\n \r\n340.00 \r\n \r\n80.00 \r\n \r\n34,842.80 \r\n \r\n173.60 \r\n \r\n8,688.00 \r\n \r\n1,672.50 \r\n \r\n15,379.56 \r\n \r\n9,707.51 \r\n \r\n232.68 \r\n \r\n15,517.26 \r\n \r\n42,791.00 \r\n \r\n60.00 \r\n \r\n59,716.30 \r\n \r\n108.00 \r\n \r\n11,189.16 \r\n \r\n19,948.40 \r\n \r\n40.00 \r\n \r\n6,273.36 \r\n \r\n665.00 \r\n \r\n1,970.00 \r\n \r\n2,240.00 \r\n \r\n8,353.03 \r\n \r\n40,392.60 \r\n \r\n8,936.84 \r\n \r\n1,100.00 \r\n \r\n1,660.50 \r\n \r\n49,158.92 \r\n \r\n-------- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30. 2001 \r\n \r\nNAME \r\nGRAHAM.JOHN J GRIFFIN.VIVIAN P GUEST.MARILYN R HALL.DONNA HARRIS.DORIS L HARTAGE.DEBRA ELAINE HAWVER.DEBORAH A HEATH.FRANCES P HILL,BELVERLYN HOLLOMON.TAMMY LUCILLE HOLLOWAY.STEPHANIE HOLTON.EARNESTINE HOWARD.MARTHA A HOWELL.NANCY L JACKSON.MELVA JEAN JARVIS.JOHNNIE P JOHNSON.JANE BATTLE JOHNSON.JANICE H JOHNSON.MARILYN JOHNSON.TRACEY JOHNSON.WILLIAM C JONES.BARBARA JONES.PATRICIA GAIL JORDAN,LYNN JORDAN.STEPHANIE C KEMP.MARY CATHERINE KING.BRENDA KIRBY.GINA H LAWLEY.RUSSELL LEE LAWRENCE.JENNIFER D LINDSEY.THOMAS A MATHEWS.JOHN OSCAR MCCLELLAN.JUDITH E MCCORKLE.ELENE MCCORKLE.ROBERT E MCGOWAN.CHARLENE M MCMICHAEL.CHRISTAN L MORROW.FREIDA S MURRAH.CARTER R MURRAY.MELODY BETH NEAL.ANGELITA S NEWCOMB.VIRGINIA NIX.GREGORY S OGAWA.AVA ORTON.LAURA K PEAVY.JAMES T PERKINS.JOAN W PHILLIPS.EDITH J PHILLIPS.ELAINE PHILLIPS.HEATHER R PHILLIPS.MARIANNE PILCHER.ROBERT L Ill POUDRIER.ELIZABETH A \r\n \r\nTITLE CATEGORY \r\nMaintenance Personnel \r\nGrade 2 Teacher Grade 6 Teacher \r\nParaprofessional!Teacher Aide Secretary School Food Service Worker Deputy/Assoc/Assistant Supt Kindergarten Teacher \r\nGrade 5 Teacher \r\nCustodial Personnel \r\nGrade 1 Teacher \r\nParaprofessional!Teacher Aide Parapro Personnel - Pre-K Bus Driver \r\nGrade 6 Teacher \r\nSpecial Education Interrelated Substitute Teacher \r\nGrade 3 Teacher \r\nParaprofessional!Teacher Aide Food Service Administrator Superintendent \r\nGrade 1 Teacher \r\nSubstitute Teacher Paraprofessional!Teacher Aide Paraprofessional!Teacher Aide Kindergarten Teacher School Food Service Worker Finance/Business Service Mgr \r\nGrades 9-12 Teacher Grades 9-12 Teacher \r\nSubstitute Teacher Bus Driver Speech-Language Pathologist School Food Service Worker Substitute Teacher Middle School Counselor \r\nGrade 7 Teacher \r\nParaprofessional!Teacher Aide Assistant Principal Principal Custodial Personnel Substitute Teacher \r\nGrades 9-12 Teacher \r\nTeacher of Specific Leaming Substitute Teacher In-School Susp Teacher Substitute Teacher Finance/Business Service Mgr General Admin Secretary/Clerk School Nurse \r\nGrade 4 Teacher \r\nMember, Board of Education \r\nGrade 1 Teacher \r\n-2- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n19,080.00 \r\n \r\n40,636.44 \r\n \r\n43,719.32 $ 196.00 \r\n \r\n17,801.74 \r\n \r\n20,563.20 \r\n \r\n8,179.60 \r\n \r\n74,819.52 \r\n \r\n1,644.48 \r\n \r\n42,297.22 \r\n \r\n108.00 \r\n \r\n50,284.83 \r\n \r\n10,816.00 \r\n \r\n53,819.28 \r\n \r\n16,038.72 \r\n \r\n9,272.08 \r\n \r\n10,032.08 \r\n \r\n38,977.20 \r\n \r\n50,252.41 \r\n \r\n13.50 \r\n \r\n5,955.00 \r\n \r\n43,157.74 \r\n \r\n176.60 \r\n \r\n1,289.16 \r\n \r\n13,311.60 \r\n \r\n91,682.64 \r\n \r\n1,068.26 \r\n \r\n50,850.72 \r\n \r\n3,407.50 \r\n \r\n12,744.30 \r\n \r\n1,274.96 \r\n \r\n37,337.32 \r\n \r\n9,156.00 \r\n \r\n25,466.80 \r\n \r\n36,732.92 \r\n \r\n29,983.45 \r\n \r\n1,557.50 \r\n \r\n8,203.68 \r\n \r\n48,441.12 \r\n \r\n12,008.04 \r\n \r\n160.42 \r\n \r\n360.00 \r\n \r\n43,774.28 \r\n \r\n24,480.29 \r\n \r\n8,370.00 \r\n \r\n37,197.20 \r\n \r\n83.16 \r\n \r\n70,015.80 \r\n \r\n584.56 \r\n \r\n12,436.06 \r\n \r\n2,540.00 \r\n \r\n38,556.00 \r\n \r\n23,200.52 \r\n \r\n3,390.00 \r\n \r\n30,969.20 \r\n \r\n1,100.00 \r\n \r\n18,901.89 \r\n \r\n29,147.76 \r\n \r\n20,285.17 \r\n \r\n298.98 \r\n \r\n45,674.96 \r\n \r\n42.67 \r\n \r\n1,150.00 \r\n \r\n51,335.74 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \r\n \r\nNAME \r\nRAMSEY.ANNELLE REEVES.NADIA REUMANN,ALAN E ROBERTSON.MARGARINE ROBINSON.BELINDA R ROBINSON.JOANNA ROGERS.MICHAEL ROOKS.LISA M ROQUEMORE.SUSANNE ROYAL,SHANON V SELLARS.SHARI SHEALY.RACHEL THOMAS SHUTTERS.LINDA Y SMITH.ADAM WILKERSON SMITH.ANGELI S SMITH.EARL PATRICK SMITH.HELEN L SMITH.JEANETTE SOLOMON.MELINDA STELTENPOHL.BILLY R STREETMAN.ANN MARIE STRICKLAND.CARA STUBBS.ROBERT LARRY SWANSON.MINNIE PEARL SWANSON,SYLVIA NADINE TONDEE,RUFUS R JR TONDEE,TRACI L WALKER.DEBRA H WALKER.VICKI LYNN WEATHERSBY,JUDI WELCH.CLARENCE A WELLS.BETTY P WILLIAMS.LARRY JEAN WISHAM.EUNICE BELL WOODCOOK,AMY LAURA WURTZ.CHARLES RAY WURTZ.PATTI D YELVERTON.DEBORAH B YORK.WILLIAM CAREY YOUNG.LISA M YOUNG.MICHELLE H \r\nAccruals June 30, 2000 June 30, 2001 \r\nUnidentified Variance \r\n \r\nTITLE CATEGORY \r\nParaprofessional/Teacher Aide Custodial Personnel Grades 9-12 Teacher School Food Service Worker School Secretary/Clerk Grades 9-12 Teacher Bus Driver Special Ed Parapro/Aide Grade 5 Teacher Lottery Pre-School Teacher Grade 4 Teacher Kindergarten Teacher School Food Service Worker Grades 9-12 Teacher Grades K-5 Teacher Grades 9-12 Teacher Grade 5 Teacher Parapro Personnel - Pre-K Custodial Personnel Grades 9-12 Teacher Grade 1 Teacher Substitute Teacher Principal School Food Service Worker School Food Service Worker Assistant Principal Lottery Pre-School Teacher Grade 2 Teacher Grade 8 Teacher Special Ed Parapro/Aide Custodial Personnel Bus Driver Maintenance Personnel School Food Service Worker School Food Service Worker Plant Operations Director/Mgr Grades 9-12 Teacher Grade 1 Teacher Elementary Counselor School Food Service Worker Kindergarten Teacher \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n18,600.60 \r\n \r\n12,321.18 \r\n \r\n42,908.46 $ 108.00 \r\n \r\n1,344.08 \r\n \r\n19,545.60 \r\n \r\n50.40 \r\n \r\n33,214.20 \r\n \r\n9,088.00 \r\n \r\n15,985.28 \r\n \r\n38,827.20 \r\n \r\n88.92 \r\n \r\n51,051.47 \r\n \r\n35,372.88 \r\n \r\n100.80 \r\n \r\n27,182.64 \r\n \r\n8,084.60 \r\n \r\n46,502.28 \r\n \r\n32,430.27 \r\n \r\n23,006.00 \r\n \r\n43,391.00 \r\n \r\n12,049.24 \r\n \r\n49.28 \r\n \r\n11,779.04 \r\n \r\n35,497.69 \r\n \r\n41,749.40 \r\n \r\n209.24 \r\n \r\n40.00 \r\n \r\n75,990.56 \r\n \r\n72.52 \r\n \r\n9,263.48 \r\n \r\n6,959.01 \r\n \r\n55,806.65 \r\n \r\n37,182.64 \r\n \r\n45,107.80 \r\n \r\n132.00 \r\n \r\n31,257.84 \r\n \r\n12.88 \r\n \r\n9,590.54 \r\n \r\n12,576.00 \r\n \r\n30.00 \r\n \r\n1,785.53 \r\n \r\n7,966.24 \r\n \r\n5,624.37 \r\n \r\n26,047.92 \r\n \r\n52,644.20 \r\n \r\n32,305.43 \r\n \r\n65,335.36 \r\n \r\n154.21 \r\n \r\n35.00 \r\n \r\n42,664.66 \r\n \r\n$ 3,431,405.65 $ 6,279.16 \r\n \r\n-298,836.94 453,336.36 \r\n \r\n-13.50 \r\n \r\n-782.27 \r\n \r\nTotals per Report \r\n \r\n$ 3,585,122 80 $ 6,265.66 -3- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-b1999-h2000-bsuppl-p","title":"Schley County Board of Education, Ellaville, Georgia, schedule of salaries and travel, 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, Schley County, 32.26169, -84.31472"],"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, Schley County Board of Education, Ellaville, Georgia, year ended June 30, 1999; Schley County Board of Education, Ellaville, 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.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed June 30, 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":["Schley County Board of Education (Ga.)--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Schley County--Statistics--Periodicals.","Education--Georgia--Schley County--Finance--Statistics--Periodicals.","Education--Finance","Expenditures, Public","School employees--Salaries, etc.","Georgia--Schley County--fast--https://id.oclc.org/worldcat/entity/E39PBJyx9YGM6w4rbRcVKk83cP","Georgia Government Documents--Serial"],"dcterms_title":["Schley County Board of Education, Ellaville, Georgia, schedule of salaries and travel, 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-bs3-b1999-h2000-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-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\nGiA \r\n \r\nA 8 oo \r\n \r\n \r\n \r\no RI \r\n \r\n:Zb \r\n \r\n$3 \r\n \r\n1999-J.ooo \r\n \r\n00 \r\n \r\nO \r\n \r\n00000 \r\n \r\n1776 \r\n \r\nI \r\nSCHLEY COUNTY BOARD OF EDUCATION \r\nELLA VILLE, GEORGIA SCHEDULE OF SALARIES AND TRAVEL \r\nFOR THE FISCAL YEAR ENDED JUNE 30, 2000 \r\n- \r\nRussell W. Hinton State Auditor \r\n' \r\n \r\n \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATJON - TABLE OF CONTENTS - \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL \r\n.. \r\n \r\n RussELL W. H1NTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washingtr)n Street, S.W.. Suite 214 Atlanta, Gcr\u003ergia 30334-840{) \r\nApril 18,2001 \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 Schley 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 Schley County Board ofEducation, \r\nas of and for the year ended June 30, 2000, and have issued our report thereon dated April 18, 2001, \r\nunder 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 Q_ovemment Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perfor1n the audit to obtain reasonable assurance about whether the financial statements are free of material \r\nmisstatement. 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 \r\nused 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\nOur audit was perfo11ned 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 general purpose financial statements ofthe Schley 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, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole and sho_uld be read in conjunction with those statements. \r\n2000ARL-50 \r\n \r\n This report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use of management, members of the Schley County Board of Education an' d 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\nR ssell W. Hinton State Auditor \r\n  \r\n \r\n' ' \r\n \r\n  \r\n \r\n-- \r\n \r\n  \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nALDRIDGE.CHARLENE ALDRIDGE,CLIFTON LEE ANDREWS.BARBARA A BALL.PAMELA W BATTLE.DORA BATTLE,G GORDON BELCHER.ANNITA W BENFORD,BRENDA S BERRY.KAREN J BLACK.JACQUELINE ELAINE BOND,CAROLYN M BOND.JANEEN W BRAXTON.SHARON BRIDGES.PATRICIA A BROOKS.ANGELA A BROWN,ANNETTE BAKER BROWN.KAY BROWN,TAMMY L BURTON,REGINA PAMELA BYRD.DAVID L SR CAMPBELL.BETH P CARSWELL,JACKIE G CHASE.LOUD COOPER.DARLA J COOPER.KAREN CROMER.LAVERNE CRUMBLEY.MATTIE DEEN,ANGELYN RUTH DJLL,ARD,DONNA DUDLEY.MARY ANN DUNFORD.SANDRA R ELLINGTON.ROBERT B \r\nEVANS,ANNETTE FRIPP,SHARON JOAN GIBSON.DEBRA C GILL,L ANN GLADDEN.DUSTY A GOLPHIN,JEANETTE B GORDY.PATS GRANTHAM.CYNTHIA D GRIFFIN.VIVIAN P GUEST.MARILYN R HALL,DONNA HARDEN.DORIS L HARRIS.DORIS L HARTAGE.DEBRA ELAINE HAWVER.DEBORAH A HEATH.FRANCES P HILL,BELVERLYN \r\n \r\nTITLE CATEGORY \r\nParaprofessional/Teacher Aide Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Bus Driver Member, Board of Education Substitute School Food Service Worker Special Educ Teacher P-12 Grade 4 Teacher School Secretary/Clerk Grade 5 Teacher Special Educ Teacher P-12 Grade 3 Teacher Paraprofessional/Teacher Aide Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Member, Board of Education Grade 3 Teacher Bus Driver Instructional Specialist P-8 Substitute Grade 5 Teacher Bus Driver Custodial Personnel Family Services Coordinator Grade 2 Teacher Grade 5 Teacher Parapro Personnel - Pre-K Grade 6 Teacher Substitute \r\nParaprofessional/Teacher Aide Paraprofessional/Teacher Aide Member, Board of Education Paraprofessional/Teacher Aide Custodial Personnel Grade 5 Teacher Paraprofessional/Teacher Aide Grade 2 Teacher Grades 6-8 Teacher Paraprofessional/Teacher Aide Substitute Secretary School Food Service Worker Deputy/Assoc/Assistant Supt Grades K-5 Teacher Grade 5 Teacher \r\n- 1- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n5,993.80 \r\n \r\n30.00 $ \r\n \r\n8,166.24 \r\n \r\n15,258.30 \r\n \r\n8,526.96 \r\n \r\n900.00 \r\n \r\n3,100.00 \r\n \r\n8,392.28 \r\n \r\n34,350.16 \r\n \r\n38,275.52 \r\n \r\n5,165.68 \r\n \r\n39,484.32 \r\n \r\n35,675.88 \r\n \r\n46,398.43 \r\n \r\n6,445.80 \r\n \r\n7,065.00 \r\n \r\n15,998.62 \r\n \r\n8,166.24 \r\n \r\n7,131.73 \r\n \r\n900.00 \r\n \r\n22,204.70 \r\n \r\n7,816.42 \r\n \r\n42,709.72 \r\n \r\n40.00 \r\n \r\n33,816.57 \r\n \r\n8,426.88 \r\n \r\n9,460.16 \r\n \r\n10,253.28 \r\n \r\n40,457.58 \r\n \r\n54,882.04 \r\n \r\n10,288.80 \r\n \r\n37,197.52 \r\n \r\n80.00 \r\n \r\n6,201.53 \r\n \r\n7,697.48 \r\n \r\n900.00 \r\n \r\n2,766.40 \r\n \r\n4,836.00 \r\n \r\n39,684.76 \r\n \r\n7,081.72 \r\n \r\n38,165.08 \r\n \r\n40,577.04 \r\n \r\n16,670.00 \r\n \r\n70.00 \r\n \r\n21,370.64 \r\n \r\n7,942.32 \r\n \r\n72,377.52 \r\n \r\n35,378.00 \r\n \r\n47,314.16 \r\n \r\n15.00 26.50 \r\n3.00 23.75 130.00 \r\n2.00 \r\n14.00 \r\n856.50 25.00 \r\n  \r\n11.00 1.00 \r\n12.00 741.50 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nHOFFMAN.PAMELA GAIL HOLLOWAY.STEPHANIE HOLTON.EARNESTINE HOWARD.MARTHA A HOWELL.NANCY L JACKSON.MELVA JEAN JARRIEL,LOUISE JARVIS.JOHNNIE P JOHNSON.JANE BATTLE JOHNSON.JANICE H JOHNSON.MARILYN JOHNSON.WILLIAM C JONES,BARBARA JORDAN,LYNN JORDAN.STEPHANIE C KEEBLE,WANDA L KEMP.MARY CATHERINE KING.BRENDA KIRBY.GINA H LAW.LAURIE LAW.NORMA STACY MATHEWS.JOHN OSCAR \r\nMCCLELLAN.JUDITH E MCCORKLE.ELENE MCCORKLE.ROBERT E MORROW.FREIDA S NEWCOMB.VIRGINIA ORTON.LAURA K PERKINS.JOAN W PHILLIPS.EDITH J PHILLIPS.ELAINE PHILLIPS,MARIANNE PILCHER.ROBERT L Ill POUDRIER.ELIZABETH A PRESTON.CYNTHIA J RAMSEY ,ANNELLE ROBERTSON.MARGARINE ROBINSON,BELINDA R ROGERS.MICHAEL ROOKS.LISA M ROQUEMORE.SUSANNE ROYAL.SHANON V \r\nSAMPSON,CELESTINE SELLARS.SHARI SHEALY.RACHEL THOMAS SHUTTERS.LINDA Y SHUTTERS.LOU JEAN SMITH.ANGELI S SMITH.ELEASE ANN \r\n \r\nTITLE CATEGORY \r\nParaprofessional/Teacher Aide Grade 1 Teacher Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Special Ed Parapro/Aide Grade 7 Teacher Bus Driver Special Educ Teacher P-12 Substitute Grade 3 Teacher Special Ed Parapro/Aide Superintendent Grade 1 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Paraprofessional/Teacher Aide Kindergarten Teacher School Food Service Worker Finance/Business Service Mgr Substitute Paraprofessional/Teacher Aide \r\nBus Driver Speech-Language Pathologist School Food Service Worker Substitute Bus Driver Substitute Substitute Substitute Finance/Business Service Mgr General Admin Secretary/Clerk Grades 6-8 Teacher Member, Board of Education Grade 1 Teacher Substitute Paraprofessional/Teacher Aide Custodial Personnel School Secretary/Clerk Bus Driver Special Ed Parapro/Aide Grade 4 Teacher \r\nLottery Pre-School Teacher Custodial Personnel Grade 2 Teacher Grades K-5 Teacher School Food Service Worker Substitute Lottery Pre-School Teacher Substitute \r\n-2- \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n1,862.33 \r\n \r\n52,099.12 \r\n \r\n11,999.47 \r\n \r\n8,709.60 \r\n \r\n15,559.97 \r\n \r\n36,866.04 \r\n \r\n1,421.16 \r\n \r\n46,770.56 \r\n \r\n2,412.50 \r\n \r\n40,308.16 \r\n \r\n7,697.48 \r\n \r\n89,160.48 $ \r\n \r\n46,526.16 \r\n \r\n11,021.08 \r\n \r\n3,506.14 \r\n \r\n1,251.68 \r\n \r\n35,721.44 \r\n \r\n8,015.53 \r\n \r\n21,896.16 \r\n \r\n330.00 \r\n \r\n8,395.51 \r\n \r\n7,954.72 \r\n \r\n48,586.28 \r\n \r\n11,648.16 \r\n \r\n40.00 \r\n \r\n3,080.00 \r\n \r\n1,080.00 \r\n \r\n2,895.00 \r\n \r\n850.00 \r\n \r\n26,406.88 \r\n \r\n28,298.64 \r\n \r\n42,359.36 \r\n \r\n800.00 \r\n \r\n46,414.16 \r\n \r\n150.00 \r\n \r\n19,445.18 \r\n \r\n7,290.71 \r\n \r\n19,258.40 \r\n \r\n8,441.88 \r\n \r\n15,488.28 \r\n \r\n36,716.04 \r\n \r\n46,870.56 \r\n \r\n2,434.25 \r\n \r\n32,960.28 \r\n \r\n3,120.00 \r\n \r\n7,375.04 \r\n \r\n1,575.00 \r\n \r\n25,853.10 \r\n \r\n105.00 \r\n \r\n1,937.00 \r\n8.00 13.00 \r\n4.00 6.00 74.50 9.00 \r\n20.00 10.00 \r\n \r\n \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \r\n \r\nNAME \r\nSMITH.HELEN L SMITH.JEANETTE STEPHENSON.NETTIE LEE STREETMAN.ANN MARIE STUBBS,ROBERT LARRY SWANSON.MINNIE PEARL SWANSON.SYLVIA NADINE TONDEE,RUFUS R JR TONDEE,TRACI L WALKER.VICKI LYNN WEATHERSBY,JUDI WEBSTER.BARBARA WELLS.BETTY P WILLIAMS.LARRY JEAN WISHAM,EUNICE BELL WOODCOOK,AMY LAURA WOOLDRIDGE.ANDREA P WURTZ.CHARLES RAY WURTZ.PATTI D YORK,WILLIAM CAREY YOUNG.MICHELLE H \r\nAccruals June 30, 1999 June 30, 2000 \r\n \r\nTITLE CATEGORY \r\nGrades 6-8 Teacher Paraprofessional/Teacher Aide Substitute Kindergarten Teacher Principal School Food Service Worker School Food Service Worker Grade 7 Teacher Kindergarten Teacher Grade 4 Teacher Special Ed Parapro/Aide Substitute Bus Driver Custodial Personnel School Food Service Worker Substitute Paraprofessional/Teacher Aide Plant Operations Director/Mgr Grade 7 Teacher Elementary Counselor Grades K-5 Teacher \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n40,888.00 \r\n \r\n11,981.40 \r\n \r\n840.00 $ \r\n \r\n38,425.52 \r\n \r\n71,681.28 \r\n \r\n8,988.40 \r\n \r\n3,617.16 \r\n \r\n46,740.68 \r\n \r\n34,328.00 \r\n \r\n28,555.56 \r\n \r\n8,166.04 \r\n \r\n15.00 \r\n \r\n8,376.96 \r\n \r\n12,044.50 \r\n \r\n7,263.72 \r\n \r\n350.00 \r\n \r\n3,028.13 \r\n \r\n25,289.28 \r\n \r\n50,260.20 \r\n \r\n50,530.88 \r\n \r\n37,840.65 \r\n \r\n5.00 50.50 78.00 \r\n43.00 222.00 \r\n16.00 26.75 \r\n7.00 \r\n \r\n$ 2,310,330.13 $ \r\n \r\n4,391.00 \r\n \r\n-268,502.66 298,836.94 \r\n \r\n \r\n-909.50 13.50 \r\n \r\nTotals per Report \r\n \r\n$ 2,340,664.41 $ ==3=,4=9=5=.0=0 \r\n- \r\n \r\n-3- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-b1998-h99","title":"Audit report, Schley County Board of Education, Ellaville, 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, Schley County, 32.26169, -84.31472"],"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, Schley County Board of Education, Ellaville, Georgia, year ended June 30, 1999; Schley County Board of Education, Ellaville, 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.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed June 30, 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":["Schley County Board of Education (Ga.)--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Schley County--Statistics--Periodicals.","Education--Georgia--Schley County--Finance--Statistics--Periodicals.","Education--Finance","Expenditures, Public","School employees--Salaries, etc.","Georgia--Schley County--fast--https://id.oclc.org/worldcat/entity/E39PBJyx9YGM6w4rbRcVKk83cP","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Schley County Board of Education, Ellaville, 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-bs3-b1998-h99"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-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":"AUDIT REPORT SCHLEY COUNTY BOARD OF EDUCATION \r\nELLAVILLE, GEORGIA YEAR ENDED JUNE 30, 1999 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS - \r\n \r\nSECTION I \r\n \r\nFINANCIAL \r\n \r\nINDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES 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\n'6 \r\n \r\nD NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\n7 \r\n \r\nADDIDONAL 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\n18 \r\n \r\nF \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n19 \r\n \r\nCAPITAL PROJECTS FUND \r\n \r\nG \r\n \r\nCOMBINING BALANCE SHEET \r\n \r\n20 \r\n \r\nH \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n21 \r\n \r\nDEBT SERVICE FUND \r\n \r\nCOMBINING BALANCE SHEET \r\n \r\n22 \r\n \r\nCOMBINING STATEMENT OF REVENUES, EXPENDITURES \r\n \r\nAND CHANGES IN FUND BALANCES \r\n \r\n23 \r\n \r\nSCHEDULES \r\n \r\n1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\n \r\n24 \r\n \r\n2 SCHEDULE OF STATE REVENUE \r\n \r\n26 \r\n \r\n3 SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS \r\n \r\n27 \r\n \r\n SCHLEY cm JNTY BOARD OF EDUCATION \r\n- TAB) E OF CONTENTS - \r\n \r\nSECTION! \r\n \r\nFINANCIAL \r\n \r\nADDITIONAL FINANCIAL INFORMATION \r\n \r\nSCHEDULES \r\n \r\n4 SCHEDULE OF EXPENDITURES \r\n \r\nLOTTERY PROGRAMS \r\n \r\n28 \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\n29 \r\n \r\n6 \r\n \r\nBYPROGRAM \r\n \r\n30 \r\n \r\nSECTION II \r\nCOMPLIANCE AND INTERNAL CONTROL REPORTS \r\nREPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AlIDITING STANDARDS \r\nREPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 \r\n \r\nSECTION ID AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\nSECTION IV FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n SECTION! FINANCIAL \r\n \r\n RLSSELL w. HINT(\" \r\nSTATE AUDITOR \r\n140416562174 \r\n \r\n:'.)--I- \\\\'ac.,hrnf!lnn Strl'CI. S \\\\\".. Su!lc 21-4 Atlanta. Georgia ::Hn34-X4f)(l \r\nJune 2, 2000 \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 Schley County Board of Education \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 Schley 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 of the Schley County 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 generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the 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 notes to the general purpose financial statements, the Board's financial statements have been prepared using certain accounting practices 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 principles, these accounts should be included in the general purpose financial statements. \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 Schley 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 Auditin~ Standards, we have also issued our report dated June 2, 2000, on our consideration of the Schley County Board of Education's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. \r\nOur audit was performed for the purpose of forming an opinion on the general purpose financial statements of the Schley County Board of Education taken as a whole. The accompanying combining statements (Exhibits E through J) and the financial schedules (Schedules I 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 of additional analysis and are not a required part of the general purpose financial statements. Such information 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 third paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. \r\nA 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 \r\nRWH:gp 99ARL-13 \r\n \r\nState Auditor \r\n \r\n SCHLEY COTJNTV BOARD OF EDTJrATION \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET \r\nALL FUND TYPES AND ACCOUNT GROUP 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\nAmount Available in Debt Service Fund \r\nAmount to be Provided in Future Years For Payment of: Bond Debt Capital Lease Agreements \r\n \r\nGENERAL FUND 113,321.02 \r\n319,454.82 \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\n50.192.03 \r\n \r\n3,387.00 \r\n \r\n3,659,98227 \r\n \r\n53,932.68 \r\n \r\n875.80 626.98 \r\n \r\nTotal Assets \r\n \r\n432 775.84 $ \r\n \r\n105 627.49 $ 3 663 369.27 \r\n \r\nLIABILITIES AND FUND EQUITY \r\nLIABILITIES \r\nAccounts Payable Salaries Payable Expired Grant Balances Payable Capital Lease Agreements General Obligation Bonds Payable \r\nTotal Liabilities \r\nFUND EQUITY \r\nFund Balances Reserved For Bus Replacement Funds For Continuation of Federal Programs For Debt Service For Expired Grant Balances/Questioned Costs For Inventories Food Donated Commodities Purchased Food For Purpose of Bond Issue For SPLOST Projects For State Capital Outlay Projects Unreserved Deficit Undesignated \r\nTotal Fund Equity \r\n \r\n53,225.75 220,523.62 \r\n \r\n13,435.30 $ 47,979.04 \r\n3,731.62 \r\n \r\n9,020.00 \r\n \r\n273 749.37 $ \r\n \r\n65146.16 $ _ __;9e.0:::2\"\"0.\"\"00e... \r\n \r\n$ \r\n \r\n44,808.55 \r\n \r\n28,055.84 \r\n \r\n86 162.08 \r\n \r\n$ \r\n \r\n159 026.47 \r\n \r\n875.80 626.98 \r\n38 978.55 40481.33 \r\n \r\n3,549,193.27 105,156.00 \r\n0.00 3 654 349.27 \r\n \r\nTotal Liabilities and Fund Equity \r\n \r\n432 775.84 $ \r\n \r\n105 627.49 $ 3 663 369.27 \r\n \r\nThe notes to the general purpose financial statements are an integral part of this statement. -2 - \r\n \r\n EXHIBIT\"A\" \r\n \r\nDEBT SERVICE \r\nFUND 238,896,73 \r\n44,780.94 \r\n \r\nACCOUNT GROUP \r\nGENERAL LONG-TERM \r\nDEBT \r\n \r\nTOTALS \r\n \r\n{Memorandum Onlr} \r\n \r\nJUNE 30, 1999 \r\n \r\nJUNE 30, 1998 \r\n \r\n405,796.78 $ \r\n \r\n272,580.24 \r\n \r\n3,659,982.27 \r\n \r\n418,168.44 \r\n \r\n398,435.43 \r\n \r\n$ \r\n \r\n283,677.67 \r\n \r\n875.80 626.98 \r\n283,677.67 \r\n \r\n2,909.05 743.55 \r\n170,639.57 \r\n \r\n5,101,322.33 631 362.80 \r\n \r\n5,101,322.33 631 362.80 \r\n \r\n1,609,360.43 701 876.76 \r\n \r\n$ \r\n \r\n283 677.67 $ 6 016 362.80 $ 10 501 813.07 $ 3 156 545.03 \r\n \r\n$ \r\n \r\n631,362.80 \r\n \r\n5 385 000.00 \r\n \r\n75,681.05 268,502.66 \r\n3,731,82 \r\n631,362.80 5,385,000,00 \r\n \r\n$ 6 016 362.80 $ 6,364,278.33 \r\n \r\n216,355.18 266,193.30 \r\n16,412.60 701,876.76 1 780 000.00 \r\n2,980,837,84 \r\n \r\n$ \r\n \r\n283,677.67 \r\n \r\n0,00 \r\n \r\n$ \r\n \r\n283 677.67 \r\n \r\n44,808.55 283,677.67 \r\n28,055.84 \r\n875.80 626.98 3,549,193.27 105,156.00 \r\n125 140.63 4 137 534.74 \r\n \r\n39,647.00 4,967.92 30,095.45 \r\n2,909,05 743.55 \r\n170,639.57 \r\n-121,782.73 48 487.38 175 707.19 \r\n \r\n$ \r\n \r\n283 677.67 $ 6 016 362.80 $ 10 501 813,07 $ 3 156 545.03 \r\n \r\n- 3- \r\n \r\n SCHLEY 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\nGENERAL FUND \r\n \r\nSPECIAL REVENUE \r\nFUND \r\n \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 Central Support Services Other Support Services Food Services Operation Community Services Operations \r\nCapital OuUay Debt Service \r\nPrincipal Interest Payment to Bond Escrow Agent Paying Agent Fees \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\nOTHER FINANCING SOURCES /USES\\ \r\nAccrued Interest on Bonds Sold Proceeds from General Obligation Bonds \r\nPar Value Premiums on Bonds Sold 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\n2,327,348.57 \r\n746,796.62 30 365,84 \r\ns 3104 511,03 $ \r\n \r\n199,210.60 408,242.96 \r\n56 981,70 \r\n664 435.26 \r\n \r\n$ 1,761,203.97 $ \r\n61,880.99 41,340.55 72,607.83 190,517,44 140,186.93 68,713.41 231,085.25 196,391.45 15,371.00 \r\n1,577.00 109,20 \r\n70,513.96 41,585.48 \r\n \r\n331,781.44 \r\n3,523.80 26,118.86 \r\n30,364.72 \r\n3,447.88 4,370.00 6,242.60 \r\n430,77 265,491.76 \r\n7,500.00 \r\n \r\n$ 2 893 084,46 $ \r\n \r\n'$ \r\n \r\n211426.57 $ \r\n \r\n679 271,83 -14 836,57 \r\n \r\n$ \r\n \r\n-359,82 \r\n \r\n$ \r\n \r\n-359,82 \r\n \r\n$ \r\n \r\n211,066.75 $ \r\n \r\n-52,040,28 \r\n \r\n359.82 \r\n359,82 \r\n-14,476,75 57,107.90 \r\n-2,033,25 -116,57 \r\n \r\nFUND BALANCE JUNE 30 The notes to the general purpose financial statements are an integral part of this statement. \r\n-4- \r\n \r\n159 026.47 $ \r\n \r\n40 481.33 \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 Onl:t) \r\n \r\nYEAR ENDED \r\n \r\nJUNE 30 1999 \r\n \r\nJUNE 30 1998 \r\n \r\n$ \r\n \r\n61 441.41 \r\n \r\n61441.41 \r\n \r\n$ \r\n284,291.50 5 072.76 \r\n289,364.26 \r\n \r\n2,526,559.17 $ 408,242.96 \r\n1,031,088.12 153 861.71 \r\n4119 751.96 \r\n \r\n2,219,050.67 462,203.76 \r\n1,022,647.45 90 203.17 \r\n3 794 105.05 \r\n \r\n$ \r\n \r\n108,568.49 \r\n \r\n55,633.00 $ \r\n \r\n$ \r\n \r\n164201.49 $ \r\n \r\n$ \r\n \r\n-102 760.08 $ \r\n \r\ns \r\n86,455.00 177,741.89 \r\n716.01 264 912.90 $ \r\n24 451.36 $ \r\n \r\n2,092,985.41 \r\n65,404.79 67,459.41 72,607,83 220,882.16 140,186.93 180,729.78 235,455.25 202,634.05 15,371.00 \r\n2,007.77 265,600.96 \r\n63,133.00 \r\n70,513.96 128,040.48 177,741.89 \r\n716.01 \r\n4 001 470.68 \r\n118281.28 \r\n \r\n2,021,344.32 \r\n82,210.27 37,007.30 11,532.47 236,279.62 109,862.77 38,635.69 195,655.56 191,679.79 14,352.00 16,968.93 260,364.45 \r\n571.92 49,060.00 \r\n126,418.97 137,907.97 \r\n682.58 \r\n3,530 534,61 \r\n263 570.44 \r\n \r\n$ $ 3,780,000.00 \r\n54,181.40 -77072.05 $ 3 757 109.35 $ \r\n$ 3,654,349.27 $ 0.00 \r\n \r\n11,514.69 $ 77,072.05 88 586.74 \r\n \r\n11,514.69 \r\n3,780,000.00 54,181.40 77,431,87 $ -77 431.87 \r\n3 845 696.09 $ \r\n \r\n113,038.10 $ 170,639.57 \r\n \r\n3,963,977.37 $ 175,707.19 \r\n \r\n-2,033.25 -116.57 \r\n \r\n191.07 -191.07 \r\n0.00 \r\n263,570.44 -86,033,92 \r\n-1,718.06 -111.27 \r\n \r\n$ 3 654 349.27 $ \r\n \r\n283 677.67 $ 4 137 534.74 $ \r\n \r\n175 707.19 \r\n \r\n-5- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES \r\nBUDGET AND ACTUAL - (NON-GAAP BASIS) GENERAL AND SPECIAL REVENUE FUNDS \r\nYEAR ENDED JUNE 30 1999 \r\n \r\nEXHIBIT \"C\" \r\n \r\nREVENUES \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\nState Funds Federal Funds Taxes Other Funds \r\n \r\n$ 2,195,900.00 \r\n747,859.00 14,175.00 \r\n \r\n2,327,348.57 \r\n746,796.62 30,365.84 \r\n \r\nTotal Revenues \r\n \r\n$ 2,957,934.00 $ 3,104,511.03 \r\n \r\nEXPENDITURES \r\n \r\nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Ad ministration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Food Services Operation \r\nCapital Outlay Debt Service \r\nTotal Expenditures \r\n \r\n$ 1,654,570.00 $ 1,761,203.97 \r\n \r\n64,171.41 42,990.00 72,644.00 228,886.59 127,048.00 244,549.00 193,640.00 194,701.00 15,000.00 \r\n \r\n61,880.99 41,340.55 72,607.83 190,517.44 140,186.93 68,713.41 231,085.25 196,391.45 15,371.00 \r\n1,577.00 109.20 \r\n \r\n112.099.44 \r\n \r\n$ 2,838,200.00 $ 2,893,084.46 \r\n \r\nExcess of Revenues over (under} Expenditures \r\n \r\n$ 119,734.00 $ 211.426.57' \r\n \r\nOTHER FINANCING SOURCES (USES) \r\n \r\nOther Sources Other Uses \r\n \r\n$ \r\n \r\n-359.82 \r\n \r\nTotal Other Financing Sources (Uses) \r\n \r\n$ \r\n \r\n-359.82 \r\n \r\nExcess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $ 119,734.00 $ 211,066.75 \r\n \r\nFUND BALANCE JULY 1 1998 \r\n \r\n-47,712.96 \r\n \r\n-52,040.28 \r\n \r\nAdjustments Food Inventory - Net Change in Period \r\nDonated Commodities Purchased Food \r\n \r\n-791.31 \r\n \r\nFUND BALANCE JUNE 30 1999 \r\n \r\n$ 71,229.73 $ 159,026.47 \r\n \r\nThe notes to the general purpose financial statements are an integral part of this statement. -6- \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$ 59,387.63 $ 199,210.60 444,741.00 408,242.96 \r\n \r\n66,300.00 \r\n \r\n56,981.70 \r\n \r\n$ 570,428.63 $ 664,435.26 \r\n \r\n$ 306,792.66 $ 331,781.44 \r\n \r\n3,523.80 20,365.00 \r\n \r\n3,523.80 26,118.86 \r\n \r\n33,804.94 \r\n \r\n30,364.72 \r\n \r\n3,447.88 4,370.00 6,242.60 \r\n \r\n3,447.88 4,370.00 6,242.60 \r\n \r\n1,200.00 304,941.49 \r\n7,500.00 \r\n \r\n430.77 265,491.76 \r\n7,500.00 \r\n \r\n$ 692,188.37 $ 679 271.83 $ -121 759.74 $ -14,836.57 \r\n \r\n$ \r\n \r\n359.82 \r\n \r\n$ \r\n \r\n359.82 \r\n \r\n$ -121,759.74 $ -14,476.75 \r\n \r\n53,675.29 \r\n \r\n57,107.90 \r\n \r\n2,168.43 \r\n \r\n-2,033.25 -116.57 \r\n \r\n$ -65 916.02 $ 40,481.33 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATJON \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL Pl JRPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30 1999 \r\n \r\nNote 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nREPORTING ENTITY \r\nThe Schley County Board of Education (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 organizations that 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 of its 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 of purchase. 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 of these 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 of the 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 of a 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 of specific 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- 7- \r\n \r\n SCHLEY 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 acquisition or construction of major 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 of the 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 substantial number of personnel of the Board were employed for a one hundred and ninety day period beginning in late August of 1998 and ending in early June 1999. Employment contracts for these employment periods typically 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 of these contracts are disbursed to the Board in the same twelve month period. In accordance with generally accepted accounting principles, salary and fringe benefit expenditures and the related revenue from the State to fund these contracts are recorded in the fiscal period covered by these financial statements. \r\n-8- \r\n \r\n SCHLEY cm JNTY BOARD OF ED1 )CATJON \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL Pl JRPOSE FINANCIAi STATEMENTS \r\n \r\nTUNE 30 1999 \r\n \r\nNote I: SUMMARY OF SIGNIFICANT ACCOl JNTING POLICIES \r\nBUDGET \r\nThe Schley County Board of Education'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 of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget 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 of this tentative budget by the Board, such budget is advertised at least once in a newspaper of general circulation in the locality. At the next regular meeting of the 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 of Education. 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\nCOMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits 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\nCOMPOSITION 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 of one year or less are reported at amortized 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 invest its funds. In selecting among options for investment or among institutional bids for deposits, the highest rate ofretum 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-9- \r\n \r\n SCHLEY COi JNTY BOARD OF EDUC ATJON \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL Pl JRPOSE FINAN Cl Al. STATEMENTS \r\n \r\nJUNE 30 1999 \r\n \r\nNote I: Sl TMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\n \r\n(4) Obligations of any corporation of the United States government, \r\n \r\n(5) Prime banker's acceptances, \r\n \r\n(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services, \r\n \r\n(7) Repurchase agreements, and \r\n \r\n(8) Obligations of other political subdivisions of the State of Georgia. \r\n \r\nRECEIVABLES \r\n \r\nReceivables consist of grant 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\n \r\nPROPERTY TAXES \r\n \r\nThe Schley County Board of Commissioners fixed the property tax levy for the 1998 tax year (calendar year) on October 14, 1998 (levy date). Taxes were due on December 30, 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 Schley County Tax Commissioner bills and collects the property taxes for the Board of Education, withholds 2.5% of taxes collected as a fee for tax collection and remits the balance of taxes collected to the Board. \r\n \r\nThe tax millage rate levied for the 1998 tax year (calendar year) for the Schley County Board of Education was as follows (a mill equals $1 per thousand dollars of assessed value): \r\n \r\nSchool Operations \r\n \r\n14.48 mills \r\n \r\nSALES TAXES \r\nSpecial Purpose Local Option Sales Tax is to be used for debt service. Special Purpose Local Option Sales Tax revenue during the fiscal year amounted to $283,530.78 and was recorded in the Debt Service Fund. The State will terminate collection ofthis tax once an additional $1,117,557.46 has been collected or on June 30, 2002, whichever occurs first. \r\n \r\n- 10- \r\n \r\n SCHLEY Cot JNTY BOARD OF EDUCATIOJ\\: \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 l: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nINVENTORIES \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\nGENERAL OBLIGATION BONDS \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. General obligation bonds are direct obligations and pledge the full faith and credit of the goverrunent. The outstanding amount of these bonds is recorded in the General Long-Term Debt Account Group. \r\nINTERFUND TRANSACTIONS \r\nThe Board has the following types ofinterfund transactions: \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\nOperating transfers are recorded for all interfund transactions other than reimbursements. \r\nMEMORANDUM ONLY - TOTAL COLUMNS \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 or 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 of this 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 of money which has not been secured by \r\n- 11 - \r\n \r\n SCHLEY 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\nsurety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent of the public funds being secured after the deduction of the amount of deposit 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 of the following: \r\n(I) 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 of the United States or of the State of Georgia, \r\n(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia, \r\n(5) Bonds of any public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose, \r\n(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and \r\n(7) Bonds, bills, notes, certificates of indebtedness, 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\nCATEGORIZATION OF DEPOSITS At June 30, 1999, the bank balances were $562,800.67. The amounts ofthe total bank balances are classified into three categories of credit risk: \r\nCategory 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Board or by the Board's agent in the Board's name. \r\nCategory 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Board's name. \r\n \r\n- 12 - \r\n \r\n SCHLEY C01 JNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL Pl JRPOSF FINANCIAL STATEMENTS \r\n \r\nJUNE 30 1999 \r\n \r\nNote 2: DEPOSITS AND INVESTMENTS \r\n \r\nCategory 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Board's name.) \r\n \r\nThe Board's deposits are classified by risk category at June 30, 1999, as follows: \r\n \r\nRisk Category \r\n \r\nBank Balance \r\n \r\nI \r\n \r\n$ 103,387.00 \r\n \r\n2 \r\n \r\n459,413.67 \r\n \r\n3 \r\n \r\n0.00 \r\n \r\nTotal \r\n \r\n$ 562 800.67 \r\n \r\nCATEGORIZATION OF INVESTMENTS At June 30, 1999, the carrying value of the Board's total investments was $3,659,982.27 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 of Treasury 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 of the State of Georgia, 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 government 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 operates in a manner consistent with Rule 2a-7 of the 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 of capital, investment income, liquidity and diversification while maintaining principal ($1.00 per share value). Net asset value is calculated weekly to ensure stability. The pool distributes earnings (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 of the shares. Participation in the pool is voluntary and deposits consist of funds 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\n \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. \r\n \r\n- 13 - \r\n \r\n SCHLEY CQl JNTY BOARD OF EDUCATJON \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL Pl [RPOSE FINANCIAL STA TEMENTS \r\n \r\n.HJNE 30 1999 \r\n \r\nNote 2: DEPOSITS AND INVESTMENTS \r\n \r\nThe weighted average maturity for Georgia Fund l on June 30, 1999 was 27 days. The average investment duration for Fund 6 on June 30, 1999 was 1.03 years. \r\n \r\nNote 3: NON-MONETARY TRANSACTIONS \r\n \r\nThe Board receives food commodities from the United States Department of Agriculture (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\n \r\nThe Board is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees and natural disaster. \r\n \r\nThe Board has obtained commercial insurance for risk of loss associated with torts, assets and errors or omissions. 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\n \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\n \r\nThe Board participates in the Georgia Education Workers' Compensation Trust, a public entity risk pool organized on December 1, 1991 to develop, implement and administer a program of workers' compensation self-insurance for its member organizations. The Board pays an annual premium to the Trust for its general insurance coverage. Additional insurance coverage is provided through an agreement by the Trust with the United States Fidelity and Guaranty Company to provide coverage for potential losses sustained by the Trust in excess of $250,000.00 loss per occurrence, up to $2,000,000.00. \r\n \r\nThe Board has purchased surety bonds to provide additional insurance coverage as follows: \r\n \r\nPosition Covered \r\nSuperintendent All Other Employees \r\n \r\nAmill!n1 \r\n$ 8,000.00 $ 50,000.00 \r\n \r\nNote 5: GENRRAT I .ONG-TERM DEBT \r\n \r\nCAPITAL LEASES The Schley County Board of Education has entered into a lease agreement as Jessee for buildings and equipment. This lease agreement qualifies as a capital lease for accounting purposes and, therefore, has been recorded at the present value of the future minimum lease payments as of the date of its inception. \r\n \r\n- 14- \r\n \r\n SCHLEY COU\"JTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nTl[NE 30 1999 \r\n \r\nNote 5: GENERAL LONG-TERM DEBT \r\n \r\nADVANCE REFUNDING During fiscal year 1999, the Schley County Board of Education used $177,741.89 in Special Local Option Sales Tax funds to advance refund $175,000.00 of outstanding bonds. The proceeds were deposited in an irrevocable trust with an escrow agent to provide for current and future debt service payments on portions of the 1993 issue. As a result, portions of the 1993 Series Bonds are considered defeased, and the liability for these portions has been removed from the General Long-Term Debt Account Group. \r\n \r\nGENERAL OBLIGATION DEBT OUTSTA'IDING General Obligation Bonds currently outstanding are as follows: \r\n \r\nPurpose \r\n \r\nInterest Rates \r\n \r\nAmount \r\n \r\nGeneral Government - Series 1993 General Government - Series 1999 \r\n \r\n3.00% - 5.50% 4.30% - 5.00% \r\n \r\n$ 1,605,000.00 3 780 000.00 \r\n \r\n$ 5.385.000.00 \r\n \r\nThe changes in General Long-Term Debt during the fiscal year ended June 30, 1999, were as follows: \r\n \r\nCapital Leases \r\n \r\nGeneral Obligation \r\nBonds \r\n \r\nTot;,J) \r\n \r\nBalance July 1, I 998 \r\n \r\n$ 701,876.76 $ 1,780,000.00 $ 2,481,876.76 \r\n \r\nAdditions G.O. Bonds \r\n \r\n3,780,000.00 3,780,000.00 \r\n \r\nDeductions Bonds Defeased Payments \r\n \r\n70 513.96 \r\n \r\n175,000.00 \r\n \r\n175,000.00 \r\n70 513.96 \r\n \r\nBalance June 30, 1999 \r\n \r\n$ 631 362.80 $ 5 385 000.00 $6,016,362.80 \r\n \r\nAt June 30, 1999, payments due by fiscal year which includes principal and interest for these items are as follows: \r\n \r\n- 15 - \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATJON \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30 1999 \r\n \r\nNote 5: GENERAL LONG-TERM DEBT \r\n \r\nFiscal Year Ended June 30 \r\n2000 2001 2002 2003 2004 2005 - 2009 2010- 2014 2015 - 2019 2020 - 2024 \r\nTotal Principal and Interest \r\nDeduct: Imputed Interest \r\nNet Present Value ofFuture Minimum Lease Payments \r\nNote 6: ON-BEHALF PAYMENTS \r\n \r\nCapital Leases \r\n \r\nGeneral Obligation \r\nBonds \r\n \r\nTotal Debt \r\n \r\n$ 112,099.44 112,099.44 112,099.44 112,099.44 112,099.44 224,198.88 \r\n \r\n$ 263,132.50 298,132.50 341,645.00 343,125.00 349,257.50 \r\n2,267,262.50 2,331,103.75 1,505,941.25 I 540.172 50 \r\n \r\n$ 375,231.94 410,231.94 453,744.44 455,224.44 461,356.94 \r\n2,491,461.38 2,331,103.75 1,505,941.25 1540172.50 \r\n \r\n$ 784,696.08 $ 9,239 772.50 $10,024 468.58 \r\n \r\n153 333.28 \r\n \r\n$ 631 362.80 \r\n \r\nThe Board has recognized revenues and expenditures in the amount of$63,089.57 for health insurance and retirement contributions paid on the Board's behalf by the following State Agencies. \r\n \r\nGeorgia Department of Education Paid to the State Merit System of Personnel Administration For Health Insurance of Non-Certified Personnel In the amountof$52,899.57 \r\n \r\nOffice of Treasury and Fiscal Services Paid to the Public School Employees Retirement System For Public School Employees Retirement (PSERS) Employer's Cost In the amount of$10,190.00 \r\n \r\nNote 7: CONTINGENT LIABILITIES \r\n \r\nAmounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Board believes that such disallowances, if any, will be immaterial to its overall financial position. \r\n \r\n- 16 - \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS \r\n \r\nJUNE 30, 1999 \r\n \r\nNote 8: RETIREMENT PLANS \r\n \r\nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \r\n \r\nTRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by local school systems are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts. \r\n \r\nTRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Board who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.95% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows: \r\n \r\nFiscal Year \r\n \r\nPercentage Contributed \r\n \r\nRequired Contribution \r\n \r\n1999 1998 1997 \r\n \r\n100% 100% 100% \r\n \r\n$ 225,405.61 $ 196,249.20 $ 180,945.38 \r\n \r\n- 17 - \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30 1999 \r\n \r\nEXHIBIT \"E\" \r\n \r\nASSETS Cash and Cash Equivalents Accounts Receivable Inventories \r\nFood Donated Commodities Purchased Food \r\nTotal Assets \r\n \r\nSCHOOL FOOD \r\nSERVICES ~ \r\n \r\nLOTTERY PROGRAMS \r\n \r\ns $ 31,907.84 \r\n \r\n23,384.90 \r\n \r\nFEDERAL \r\n \r\nTOTALS \r\n \r\nPROGRAMS JUNE 30, 1999 JUNE 30, 1998 \r\n \r\n$ \r\n \r\n55,292.74 $ 115,509.27 \r\n \r\n24,088.51 \r\n \r\n29,844.17 \r\n \r\n53,932.68 \r\n \r\n70,676.90 \r\n \r\n875.80 ~ \r\n \r\n875.80 626.98 \r\n \r\n2,909.05 743.55 \r\n \r\n$ 57,499.13 $ 23,384.90 $ 29,844.17 $ 110,728.20 $ 189,838.77 \r\n \r\nLIABILITIES AND FUND EQUITY \r\nLIABILITIES \r\nCash Overdraft Accounts Payable Salaries Payable Expired Grant Balances Payable \r\nTotal Liabilities \r\nFUND EQUITY \r\nFund Balances Reserved For Continuation of Federal Programs For Inventories Food Donated Commodities Purchased Food Unreserved Undesignated \r\nTotal Fund Equity \r\n \r\n$ 5,348.24 $ 11,669.56 \r\n---- \r\n$ 17,017.80 $ \r\n \r\n$ 3,573.52 16,124.56 3,686.82 \r\n23,384.90 \r\n \r\n5,100.71 $ 4,513.54 20,184.92 \r\n45.00 \r\n29,844.17 $ \r\n \r\n5,100.71 13,435.30 $ 47,979.04 \r\n3,731,82 \r\n70,246.87 $ \r\n \r\n72,826.59 43,491,68 16,412,60 \r\n132,730.87 \r\n \r\n$ 875.80 626.98 \r\n38,978,55 $ \r\n$ 40,481.33 $ \r\n \r\n0,00 $ 0.00 $ \r\n \r\n$ \r\n \r\n4,967,92 \r\n \r\n$ \r\n0.00 0,00 $ \r\n \r\n875.80 626.98 \r\n38,978.55 \r\n40,481.33 $ \r\n \r\n2,909,05 743,55 \r\n48,487.38 \r\n57,107.90 \r\n \r\nTotal Liabilities and Fund Equity \r\n \r\n$ ~ $ 23,384.90 $ 29,844.17 $ 110,728.20 $ 189,838.77 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-18- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COM~INING STATEMENT OF REVENUES EXPENDITURES AND CHANGE IN FUND BALANCES \r\nSPECIAL REVENUE FUND YEAR ENDED JUNE 30 1999 \r\n \r\nEXHIBIT \"F\" \r\n \r\nSCHOOL FOOD \r\nSERVICES FUND \r\n \r\nLOTTERY PROGRAMS \r\n \r\nFEDERAL PROGRAMS \r\n \r\nTOTALS YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 \r\n \r\nREVENUES \r\n \r\nState Funds Federal Funds Other Funds \r\nTotal Revenues \r\n \r\n15,204.00 $ 160,561.60 $ 23,445.00 \r\n \r\n191,297.23 \r\n \r\n216,945.73 \r\n \r\n56,981.70 \r\n \r\ns $ 263,482.93 $ 160,561.60 \r\n \r\n240,390.73 \r\n \r\n199,210.60 408,242.96 \r\n56,981.70 \r\n664,435.26 $ \r\n \r\n211,725.51 461,892.85 \r\n50,129.49 \r\n723,747.85 \r\n \r\nEXPENDITURES \r\n \r\nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation \r\nCapital Outlay \r\n \r\n$ 265,491.76 7,500.00 \r\n \r\n137,819.38 $ 193,962.06 \r\n \r\n3,523.80 \r\n5,157.94 3,447.88 4,370.00 6,242.60 \r\n \r\n26,118.86 25,206.78 \r\n430.77 \r\n \r\n331,781.44 $ \r\n3,523.80 26,118.86 30,364.72 \r\n3,447.88 4,370.00 6,242.60 \r\n430.77 265,491.76 \r\n7,500.00 \r\n \r\n333,636.44 \r\n11,749.26 21,702.35 20,890.55 \r\n3,447.84 \r\n15,618.93 260,253.95 \r\n45,126.00 \r\n \r\nTotal Expenditures \r\n \r\n$ 272,991.76 $ 160,561.60 $ 245,718.47 \r\n \r\n679,271.83 $ 712,425.32 \r\n \r\nExcess of Revenues over (under) Expenditures \r\n \r\n-9,508.83 $ \r\n \r\n0.00 \r\n \r\n-5,327.74 $ -14,836.57 $ \r\n \r\n11,322.53 \r\n \r\nOTHER FINANCING SOljRCES \r\n \r\nOperating Transfers In \r\n \r\n359.82 \r\n \r\n359.82 \r\n \r\n191.07 \r\n \r\nExcess of Revenues and Other Financing Sources \r\n \r\nover (under) Expenditures \r\n \r\n$ -9,508.83 $ \r\n \r\n0.00 $ -4,967.92 \r\n \r\n-14,476.75 $ \r\n \r\n11,513.60 \r\n \r\nFUND BALANCE JULY 1 \r\n \r\n52,139.98 \r\n \r\n0.00 \r\n \r\n4,967.92 \r\n \r\n57,107.90 \r\n \r\n47,423.63 \r\n \r\nFood Inventory - Net Change in Period Donated Commodities Purchased Food \r\n \r\n-2,033.25 -116.57 \r\n \r\n-2,033.25 -116.57 \r\n \r\n-1,718.06 -111.27 \r\n \r\nFUND BALANCE JUNE ~O \r\n \r\n$ 40,481.33 $ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n40,481.33 $ \r\n \r\n57,107.90 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-19- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINING Bt,LANCE SHEET CAPITAL PROJECTS FUND JUNE 30 1999 \r\n \r\nEXHIBIT \"G\" \r\n \r\nASSETS Cash and Cash Equivalents Investments \r\nTotal Assets \r\n \r\nBOND PROCEEDS \r\n3,659,982.27 \r\n \r\nGEORGIA STATE FINANCING AND \r\nINVESTMENT COMMISSION \r\n \r\nTOTALS \r\n \r\nJUNE 30 1999 \r\n \r\nJUNE 30 1998 \r\n \r\n114,176.00 $ \r\n \r\n114,176.00 \r\n \r\n0.00 \r\n \r\n3 659 982.27 \r\n \r\n3,659,982.27 $ \r\n \r\ns 114176.00 $ 3 774 158.27 \r\n \r\n0.00 \r\n \r\nLIABILITIES AND FUND EQUITY \r\nLIABILITIES \r\nCash Overdraft Accounts Payable \r\nTotal Liabilities \r\nFUND EQUITY \r\nFund Balances Reserved For Purposes of Bond Issue For State Capital Outlay Projects Unreserved Undesignated \r\nTotal Fund Equity \r\n \r\n$ \r\n \r\n110,789.00 \r\n \r\n$ \r\n \r\n$ \r\n \r\n110 789.00 $ \r\n \r\n$ 9 020,00 \r\n9 020.00 $ \r\n \r\n110,789.00 9 020.00 \r\n119 809.00 \r\n \r\n$ 3,549,193.27 $ \r\n0.00 \r\n$ 3,549,193.27 $ \r\n \r\n$ 105,156.00 \r\n0.00 \r\n105156.00 $ \r\n \r\n3,549,193.27 105,156.00 \r\n0.00 $ \r\n3,654,349.27 $ \r\n \r\n0.00 0.00 \r\n \r\nTotal Liabilities and Fund Equity \r\n \r\n$ 3,659,982.27 $ \r\n \r\n114 176.00 $ 3 774158.27 $ \r\n \r\n0.00 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-20- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES \r\nCAPITAL PROJECTS FUND YEAR ENDED JUNE 30 1999 \r\n \r\nEXHIBIT\"H\" \r\n \r\nREVENUES \r\n \r\nBOND PROCEEDS \r\n \r\nGEORGIA STATE FINANCING AND \r\nINVESTMENT COMMISSION \r\n \r\nTOTALS \r\n \r\nYEAR ENDED \r\n \r\nJUNE 30 1999 \r\n \r\nJUNE 30, 1998 \r\n \r\nOther Funds EXPENDITURES \r\n \r\n61 441.41 $ \r\n \r\n0.00 $ \r\n \r\n61,441.41 $ _ _ _ _~0-~00~ \r\n \r\nCurrent Support Services Business Administration \r\nCapital Outlay Building and Building Improvements \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\n \r\n108,568.49 \r\n \r\n108,568.49 $ \r\n \r\n55 633.00 \r\n \r\n. 55 633.00 \r\n \r\n$ \r\n \r\n108 568.49 $ \r\n \r\n55 633.00 $ \r\n \r\n164 201.49 $ \r\n \r\n-47127.08 $ \r\n \r\ns -55 633.00 \r\n \r\n-102 760.08 \r\n \r\n0.00 \r\n0.00 0.00 \r\n \r\nOTHER FINANCING SOURCES (USES\\ \r\n \r\nProceeds from General Obligation Bonds Par Value Premiums on Bonds Sold \r\nOperating Transfers In Operating Transfers Out \r\n \r\n$ 3,780,000.00 54,181.40 $ \r\n-237 861.05 \r\n \r\n$ 160,789.00 \r\n \r\n3,780,000.00 54,181.40 \r\n160,789.00 -237 861.05 \r\n \r\nTotal Other Financing Sources (Uses) \r\n \r\n3,596,320.35 $ \r\n \r\n160 789.00 $ 3 757109.35 \r\n \r\nExcess of Revenues and Other Financing Sources \r\n \r\nover (under) Expenditures and Other Financing Uses $ 3,549, 193.27 $ \r\n \r\n105,156.00 \r\n \r\n3,654,349.27 \r\n \r\n0.00 \r\n \r\nFUND BALANCE JULY 1 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\nFUND BALANCE JUNE 30 \r\n \r\n$ 3,549,193.27 \r\n \r\n105 156.00 $ 3 654 349.27 $ \r\n \r\n0.00 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-21- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET DEBT SERVICE FUND JUNE 30 1999 \r\n \r\nEXHIBIT\"!\" \r\n \r\nCash and Cash Equivalents Accounts Receivable \r\n \r\nPROPERTY TAXES FOR BOND DEBT \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS \r\n \r\nJUNE 30 1999 \r\n \r\nJUNE 30, 1998 \r\n \r\n93,704.21 $ \r\n \r\n145,192.52 $ \r\n \r\n238,896.73 $ \r\n \r\n110,732.27 \r\n \r\n44 780.94 \r\n \r\n44 780.94 \r\n \r\n59 996.37 \r\n \r\nTotal Assets \r\n \r\n93,704.21 $ \r\n \r\n189,973.46 $ \r\n \r\n283,677.67 $ _ _.;.11;.;o1=2=8\"'.64\"'- \r\n \r\nLIABILITIES AND FUND EQUITY \r\n \r\nLIABILITIES \r\n \r\nCash Overdraft \r\n \r\nFUND EQUITY \r\n \r\nFund Balances \r\n \r\nReserved \r\n \r\nFor Debt Service \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$ _ _ _~8~9~,0_7_ \r\n \r\n93,704.21 $ 0.00 \r\n93 704.21 $ \r\n \r\n189,973.46 $ 0,00 \r\n189 973.46 $ \r\n \r\n283,677.67 $ \r\n \r\n170,639.57 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n283 677.67 $ _ _1~7~0~6~39~.5~7_ \r\n \r\nTotal Liabilities and Fund Equity \r\n \r\n$ \r\n \r\n93,704.21 $ \r\n \r\n189,973.46 $ \r\n \r\ns_ _ 283,677.67 \r\n \r\n1. .1.o._,.1_28.,.6.4. . . \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-22- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES EXPENDITURES ANO CHANGES IN FUND BALANCES \r\nD!;BT SERVIC!; FUND YEAR ENDED JUNE 30 1999 \r\n \r\nEXHIBIT\"J\" \r\n \r\nREVENUES \r\nTaxes Other Funds \r\nTota! Revenues \r\nEXPENDITURES \r\nDebt Service Principal Interest Payment to Bond Escrow Agent Paying Agent Fees \r\nTotal Expenditures \r\nExcess of Revenues over (under) Expenditures \r\nOTHER FINANCING SOURCES \r\nAccrued Interest on Bonds Sold Operating Transfers In \r\nTotal Other Financing Sources \r\nExcess of Revenues and Other Financing Sources over (under) Expenditures \r\nFUND BALANCE JULY 1 \r\n \r\nPROPERTY TAXES FOR BOND DEBT \r\n \r\nSPECIAL PURPOSE LOCAL OPTION SALES TAX \r\n \r\nTOTALS \r\n \r\nYEAR ENDED \r\n \r\nJUNE 30 1999 \r\n \r\nJUNE 30 1998 \r\n \r\n760.72 5 072.76 \r\n5 833.48 \r\n \r\n283,530.78 $ 283 530.78 $ \r\n \r\n284,291.50 5 072.76 \r\ns 289 364.26 \r\n \r\n259,859.06 2 042.40 \r\n261 901.46 \r\n \r\n$ \r\n \r\n60,000.00 \r\n \r\n86,455.00 \r\n \r\n86,455.00 \r\n \r\n92,227.50 \r\n \r\n177,741.89 \r\n \r\n177,741.89 \r\n \r\n$ \r\n \r\n716.01 \r\n \r\n716.01 \r\n \r\n682.58 \r\n \r\n716.01 $ \r\n \r\n264 196.89 $ \r\n \r\n264 912.90 $ \r\n \r\n152 910.08 \r\n \r\n5117.47 \r\n \r\n19 333.89 $ \r\n \r\n24 451.36 $ \r\n \r\n108 991.38 \r\n \r\n11,514.69 77 072.05 88 586.74 \r\n93,704.21 0.00 \r\n \r\n$ \r\n \r\n11,514.69 \r\n \r\n77 072.05 \r\n \r\n$ \r\n \r\n88 586.74 \r\n \r\n19,333.89 170 639.57 \r\n \r\n113,038.10 $ 170639.57 \r\n \r\n108.991.38 61 648.19 \r\n \r\nFUND BALANCE JUN!; 30 \r\n \r\n$ \r\n \r\n93 704.21 $ \r\n \r\n189 973.46 $ \r\n \r\n283 677.67 $ \r\n \r\n170 639.57 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-23- \r\n \r\n SCHLEY 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\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\nTotal Child Nutrition Cluster \r\nOther Programs Pass-Through From Georgia Department of Education Food and Nutrition Program Food Distribution Program (1) \r\nTotal U. S. Department of Agriculture \r\nEducation, U.S. Department of Special Education Cluster Pass-Through From Georgia Department of Education Individuals with Disabilities Education Act Part B - Special Education Flow Through 1999 Grant \r\nOther Programs Pass-Through From Georgia Department of Education Elementary and Secondary Education Act Title I Grants to Local Educational Agencies 1988 Grant 1999 Grant Title II Eisenhower Professional Development 1999 Grant Title VI Innovative Education Program Strategies 1999 Grant Goals2000 State and Local Education Systemic Improvement Grants 1999 Grant \r\nTotal U. S. Department of Education \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\n10.553 10.555 \r\n \r\nN/A NIA \r\n$ \r\n \r\n52,865.16 131,712.78 $ 184,577.94 $ \r\n \r\n(2) 266 272.47 (3) 266,272.47 \r\n \r\n10.550 \r\n \r\nNIA $ \r\n \r\n6,719.29 191,297.23 $ \r\n \r\n6,719.29 272,991.76 \r\n \r\n84.027 \r\n \r\nNIA \r\n \r\n$ \r\n \r\n40,429.99 $ \r\n \r\n40,431.35 (3) \r\n \r\n84.010 \r\n \r\nN/A \r\n \r\n84.010 \r\n \r\nNIA \r\n \r\n84.281 \r\n \r\nNIA \r\n \r\n84.298 \r\n \r\nNIA \r\n \r\n137,977.18 18,500.00 4,800.00 \r\n \r\n4,967.92 137,977.18 \r\n18,500.00 \r\n5,029.09 (3) \r\n \r\n84,276 \r\n \r\nNIA $ \r\n \r\n15 238.56 216,945.73 $ \r\n \r\n38,812,93 (3) 245,718.47 \r\n \r\nTotal Federal Financial Assistance \r\nNIA =Not Available \r\n \r\n-24- \r\n \r\n$ \r\n \r\n408,242.96 $ \r\n \r\n518 710.23 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS \r\nYEAR ENDED JUNE 30 1999 \r\nNotes to the Schedule of Expenditures of Federal Awards \r\n(1) The amounts shown for the Food Distnbution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system dunng the current fiscal year. \r\n(2) Expenditures for the School Breakfast Program were not maintained separately and are included 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\nMajor Programs are identified by an asterisk () in front of the CFDA number. \r\nThe Board did not provide Federal Assistance to any Subrecipient. \r\nThe accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the Schley County Board of Education and is presented on the modified accrual basis of accounting which is the basis of accounting used in the presentation of the general purpose financial statements. \r\n \r\nSCHEDULE \"1\" \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-25- \r\n \r\n SCHLEY 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 Mid-term Adjustment Counselors Grades 4 and 5 Technology Specialist Local Five Mill Share Deferred Summer Salaries (Prior Year) Deferred Summer Salaries (Currenl Year) Educational Equalization Funding Grant Food Services Other State Program Health Insurance Lottery Programs Assistive Technology Computers in the Classroom \r\nHuman Resources, Georgia Department of Family Connection \r\nOffice of School Readiness Pre-Kindergarten Program \r\nOffice of Treasury and Fiscal Services Public School Employees Retirement \r\nCONTRACT 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$ 1,207,732.00 183,462.00 29,105.00 55,746.00 14,128.00 358,627.00 \r\n160,948.00 40,199.00 48,119.00 151,946.00 6,665.00 28,842.00 \r\n-236,758 .00 -230,109.00 272,764.00 147,843.00 \r\n$ \r\n52,899.57 \r\n \r\n$ \r\n15,204.00 3,679.35 \r\n10,632.00 \r\n \r\n1,207,732.00 183,462.00 29,105.00 55,746.00 14,128.00 358,627.00 \r\n160,948.00 40,199.00 48,119.00 151,946.00 \r\n6,665.00 28,842.00 -236,758.00 -230,109.00 272,764.00 147,843.00 15,204.00 \r\n52,899.57 \r\n3,679.35 10,632.00 \r\n \r\n25,000.00 \r\n \r\n25,000.00 \r\n \r\n146,250.25 \r\n \r\n146,250.25 \r\n \r\n10,190.00 \r\n \r\n10,190.00 \r\n \r\n23,445.00 \r\n \r\n23,445.00 \r\n \r\n$ 2,327,348.57 $ \r\n \r\n199,210.60 $ 2,526,559.17 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-26- \r\n \r\n PROJECT Existing Debt \r\n \r\nSCHLEY 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\nORIGINAL ESTIMATED \r\nCOST(1) \r\n \r\n$ \r\n \r\n1,650,000.00 $ \r\n \r\nCURRENT ESTIMATED COSTS (2) \r\n \r\nAMOUNT EXPENDED IN CURRENT \r\nYEAR (3) \r\n \r\nAMOUNT EXPENDED \r\nIN PRIOR YEARS \r\n \r\n1,650,000.00 $ \r\n \r\n264,196.89 $ ====7=8\"\",2=72==19= \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(2) The Board's current estimate of total cost for the project. Includes all cost from project inception to completion. \r\n(3) The voters of Schley County approved the imposition of a 1% sales tax to fund the above project. \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-27- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES LOTTERY PROGRAMS YEAR ENDED JUNE 30 1999 \r\n \r\nSCHEDULE \"4\" \r\n \r\nEXPENDITURES \r\nCurrent l nstruction Support Services Pupil Services General Administration Business Admin'1stration Maintenance and Operation of Plant Student Transportation Services \r\n \r\nASSISTIVE TECHNOLOGY \r\n \r\nCOMPUTERS INTHE \r\nCLASSROOM \r\n \r\nPRE-KINDERGARTEN PROGRAM \r\n \r\nTOTAL \r\n \r\n3,679.35 $ \r\n \r\n10,632.00 $ \r\n \r\n123,508.03 $ 137,819.38 \r\n \r\n3,523.80 5,157.94 3,447.88 4,370.00 6,242.60 \r\n \r\n3,523.80 5,157.94 3,447.88 4,370.00 6,242.60 \r\n \r\nTotal Expenditures \r\n \r\n$ \r\n \r\n3,679.35 $ \r\n \r\n10,632.00 $ _ _ _ _1~4;;;6,:.:;25;:;0;;a.2~5 $ 160,561.60 \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\n137,686.09 \r\n \r\n3,679.35 10,632.00 \r\n8,564.16 \r\n \r\n$ \r\n \r\n160,561.60 \r\n \r\nSee notes to the general purpose financial statements. \r\n \r\n-28- \r\n \r\n SCHLEY 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) \r\nExpenditures on Combined Program Basis Salaries (1) (2) Operations \r\nLess: Expenditures for Media Center Programs in Excess of Total Media Allotment \r\nExpenditures per Audit \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\n1,607,991.00 $ \r\n \r\n35,579.00 \r\n \r\n$ \r\n \r\n1,582,206.70 \r\n \r\n49,046.50 $ \r\n \r\n$ \r\n \r\n1,631,253.20 \r\n \r\n37,602.82 \r\n \r\n-11,636.09 \r\n \r\n$ \r\n \r\n1,619,617.11 \r\n \r\nAmount of Underexpenditure for Total Allotment \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 \r\n \r\nNote: (1) Salary accruals (July and August 1999 Deferred Salaries) reported as expenditures in the General Purpose Financial Statements are not included on this analysis in order to comply with program guidelines. \r\n(2) Salary accruals (July and August 1998 Deferred Salaries) reported as expenditures in the prior year General Purpose Financial Statements are included on this analysis as required by program guidelines. \r\n \r\nSee notes to the general purpose financial statements. - 29 - \r\n \r\n SCHLEY 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 (\"') Grades 1 -3 I') Sub-Total - K-3 Grades4-5 I') Grades 6 - B (') Total General and Career Education Programs \r\nSPECIAL EDUCATIQN PROGRAMS Regular Programs Category 111 (') Sub-Total Regular Category VI (Gifted)(') Total Special Education Programs \r\nREMEDIAL EDUCATION PROGRAM ('I \r\nTotaJ Fourteen Weighted Programs MEDIA CENTER PROGRAMS \r\nSalaries Operations \r\nTotal Media Center Programs \r\n \r\nALLOTMENTS FROM GEORGIA DEPARTMENT OF \r\n \r\nREQUIRED \r\n \r\nORIGINAL _12.__ \r\n \r\nORIGINAL \r\n \r\nMID-TERM \r\n \r\n178,827.00 \r\n \r\n160,944.30 \r\n \r\n503,644.00 \r\n \r\n453,279.60 \r\n \r\n$ \r\n \r\n682,471.00 90 $ \r\n \r\n614,223.90 $ \r\n \r\n198,907.00 90 \r\n \r\n179,016.30 \r\n \r\n326,354.00 90 \r\n \r\n293,718.60 \r\n \r\n$ 1,207,732.00 \r\n \r\n$ 1,086,958.80 \r\n \r\n91,168.00 91,168.00 40,778.00 \r\n131,846.00 \r\n \r\n179,789.00 \r\n \r\n$ \r\n \r\n161,810.10 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n179,789.00 90 $ \r\n \r\n161,810.10 $ \r\n \r\n3,673.00 90 \r\n \r\n3,305.70 \r\n \r\n183,462.00 \r\n \r\n$ \r\n \r\n165,115.80 \r\n \r\n$ \r\n \r\n29,105.00 90 $ \r\n \r\n26,194.50 $ \r\n \r\n$ 1,420,299.00 \r\n \r\n1,278,269.10 $ \r\n \r\n0.00 \r\n0.00 0.00 131,946.00 \r\n \r\n45,423.00 90 $ 10,323.00 100 \r\n \r\n40,880.70 $ 10,323.00 \r\n \r\n$ \r\n \r\n55,746.00 \r\n \r\n51,203.70 $ \r\n \r\n0.00 0.00 \r\n \r\nTotal Fourteen Weighted and Media Center Programs \r\n \r\n$ 1,476,045.00 \r\n \r\n$ 1,329,472.80 $ \r\n \r\n131,946.00 \r\n \r\nSTAFF DEVELOPM~NT PROGRAMS \r\nCost of Instruction Professional Development \r\nTotal Staff Development Programs \r\nr) Identifies Fourteen Weighted Programs. \r\n(1) Salary accruals (July and August 1999 Deferred Salaries) reported as expenditures in the General Purpose Financial Statements are not included on this analysis in order to comply with program guidelines. \r\nSee notes to the general purpose financial statements. \r\n \r\n$ \r\n \r\n4,459.00 \r\n \r\n$ \r\n \r\n4,459.00 \r\n \r\n9,669.00 \r\n \r\n9,669.00 \r\n \r\n14,128.00 100 $ \r\n \r\n14,128.00 $ \r\n \r\n(2) Salary acauals (July and August 1998 Deferred Salaries) reported as expenditures in the prior year General Purpose Financial Statements are included on this analysis as required by program guidelines. \r\n \r\n- 30 - \r\n \r\n0.00 0.00 \r\n0.00 \r\n \r\n SCHEDULE \"6\" \r\n \r\nEDUCATION TOTAL \r\nREQUIRED \r\n \r\nACTUAL EXPENDITURES \r\n \r\nSALARIES (1 )(2) \r\n \r\nOPERATIONS \r\n \r\nTOTAL \r\n \r\nAMOUNT OF UNDEREXPENDITURE \r\nFOR REQUIRED ALLOTMENT \r\n \r\n160,944.30 \r\n \r\n178,685.79 \r\n \r\n7,005.06 \r\n \r\n185,690.85 \r\n \r\n544,447.60 \r\n \r\n523.527 61 \r\n \r\n13,714.40 \r\n \r\n537,242.01 \r\n \r\n705,391.90 \r\n \r\n702,213.40 \r\n \r\n20,719.46 \r\n \r\n722,932.86 \r\n \r\n0.00 \r\n \r\n219,794.30 \r\n \r\n286,943.70 \r\n \r\n8,014.39 \r\n \r\n294,958.09 \r\n \r\n0.00 \r\n \r\n293,718.60 \r\n \r\n290,814.05 \r\n \r\n7,602.89 \r\n \r\n298,416.94 \r\n \r\n0.00 \r\n \r\n1,218,904.80 s \r\n \r\n1,279,971.15 \r\n \r\n36,336.74 \r\n \r\n1,316,307.89 \r\n \r\n$ \r\n \r\n161,810.10 \r\n \r\n$ \r\n \r\n161,810.10 \r\n \r\n3,305.70 \r\n \r\n$ \r\n \r\n165,115.80 $ \r\n \r\n26,194.50 \r\n \r\n$ 1,410,215.10 $ \r\n \r\n193,942.23 $ 193,942.23 $ \r\n3,050.97 196,993.20 $ 49,303.94 $ 1,526,268.29 \r\n \r\n1,216.08 1,216.08 \r\n1,216.08 50.00 $ \r\n37,602.82 $ \r\n \r\n195,158.31 195,158.31 \r\n3,050.97 198,209.28 49,353.94 1,563,871.11 \r\n \r\n0.00 254.73 \r\n0.00 \r\n \r\n$ \r\n \r\n40,880.70 \r\n \r\n55,938.41 \r\n \r\n55,938.41 \r\n \r\n0.00 \r\n \r\n10,323.00 \r\n \r\n$ \r\n \r\n11.443,68 \r\n \r\n11,443.68 \r\n \r\n0.00 \r\n \r\n51,203.70 $ \r\n \r\n55,938.41 $ \r\n \r\n11,443.68 \r\n \r\n67,382.09 \r\n \r\n1,461,418.80 $ 1,582,206.70 $ \r\n \r\n49,046.50 $ 1,631,253.20 $ \r\n \r\n254.73 \r\n \r\n4,459.00 9,669.00 \r\n \r\n3,557.49 $ 10,689.51 \r\n \r\n3,557.49 10,689.51 \r\n \r\n14,247.00 $ \r\n \r\n14,247.00 $,==-===..;;0-a;:O;;;.O \r\n \r\n 31 - \r\n \r\n SECTION II COMPLV\\NCE AND INTERNAL CONTROL REPORTS \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 Schley County Board of Education'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 of Findings and Questioned Costs as item FS-7231-99-03. \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 of performing their assigned functions. Our consideration of the 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 Schley County Board of Education, 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\nectfully submitted, \r\n~-~ \r\n \r\nRWII:gp 99YB-40 \r\n \r\nState Auditor \r\n \r\n RUSSELL \\\\'. H11'\\'T()i', STATE AUDITOR \r\n(404) 656-2174 \r\n \r\n~l~';:'~-~ J~!::'Ji \r\n~-:~\"' \r\nDEPARTMEJ\\T OF AUDITS AND ACCOUNTS \r\n~5-l \\\\\\1._,h111~1011 Sir\"t'l'L S \\\\'.. ~ullc 214 AtLmla. Gcor~i~l -10~3-l-:qoo \r\nJune 2, 2000 \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 Schley County Board of Education \r\nREPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM \r\nAND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 \r\nLadies and Gentlemen: \r\nCompliance \r\nWe have audited the compliance of Schley 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 each of its major Federal programs for the year ended June 30, 1999. Schley County Board ofEducation's major Federal programs are identified in the accompanying Schedule ofFindings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major Federal programs is the responsibility of Schley County Board of Education's management. Our responsibility is to express an opinion on Schley County Board of Education's compliance based on our audit. \r\nWe conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and 0MB Circular A-133, Audits ofStates, Local Governments, and Non-Profit 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 Schley 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 Schley County Board of Education's compliance with those requirements. \r\n \r\n99SA-I0 \r\n \r\n In our opinion, the Schley County Board of Education complied, in all material respects, with the requirements referred to above that are applicable to each of its major Federal programs for the year ended June 30, 1999. \r\nInternal Control Over Compliance \r\nThe management of Schley 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 Schley County Board of Education'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 of the 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 of one cir more of the internal control components does not reduce to a relatively low level of risk 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 Schley County Board of Education, 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~mnw.\u003ct:\\- \r\nState Auditor \r\nRWH:gp 99SA-10 \r\n \r\n SECTION ill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n SCHLEY 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\n7231-96-02 FS-7231-97-01 FS-7231-97-02 FS-7231-97-04 FS-7231-98-0 l FS-7231-98-02 FS-7231-98-03 FS-7231-98-04 FS-7231-98-05 \r\n \r\nPreviously Reported Corrective Action Implemented Further Action Not Warranted Umesolved - See Corrective Action/Responses Further Action Not Warranted Umesolved - See Corrective Action/Responses Umesolved - See Corrective Action/Responses Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Umesolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTION/RESPONSES \r\n \r\nEXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Amount: $3,867.47 Finding Control Number: FS-7231-97-02 \r\n \r\nThe underexpenditure of the Quality Education (QBE) funds will be returned to the Georgia Department of Education through an increase in the Board's local five mill share for the QBE programs in a subsequent fiscal period. \r\n \r\nPROCUREMENT Failure to Meet Legal Compliance Finding Control Number: FS-7231-98-01 \r\n \r\nThe Schley County Board of Education entered into this contract prior to the implementation of the new law. \r\n \r\nAuditor's Note: HB 1441 was enacted by the 1990 session of the Georgia General Assembly. This bill created O.C.G.A. 20-2-506 and in the laws original text it included the requirement for multiyear lease purchase agreements to terminate on December 31 of each year. Prior to the enactment ofHB 1441 school boards were not authorized to enter into multi-year lease purchase agreements. \r\n \r\n-I - \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FTNDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 1999 \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTION/RESPONSES EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditures Requirements Amount: $23,933.64 Finding Control Number: FS-7231-98-02 The underexpenditure of the Quality Education (QBE) funds will be returned to the Georgia Department of Education through an increase in the Board's local five mill share for the QBE programs in a subsequent fiscal period. GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-7231-98-05 Due to current staffing limitations and budgetary considerations prohibiting the hiring of additional staff, the Board has decided not to pursue the recording of general fixed assets on the financial statements. \r\n-2- \r\n \r\n SECTION IV FINDINGS AND QUESTIONED COSTS \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30 J999 \r\nSUMMARY OF AUDITOR'S RESULTS \r\n1. Type of Report Issued on the Financial Statements The auditor's opinion on the Schley County Board of Education'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 Schley County Board of Education 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 Schley County Board of Education disclosed no instances of noncompliance that were deemed to be material to the financial statements. \r\n4. Reportable Conditions in Internal Control Over Major Programs The audit report for the Schley County Board of Education did not disclose any reportable conditions in internal control over major programs. \r\n5. Type of Report Issued on Compliance for Major Programs The auditor's opinion on the Schley County Board of Education's report on compliance with requirements applicable to major programs was unqualified. \r\n6. Audit Findings Required to be Reported by Section .510fa} ofOMB Circular A-133 The Schley County Board of Education's audit did not disclose audit findings required to be reported by section .510(a) ofOMB Circular A-133. \r\n7. Major Programs Federal awards audited as major programs are as follows: 10.553 Food and Nutrition Program - Food Services - School Breakfast Program 10.555 Food and Nutrition Program - Food Services - National School Lunch Program \r\n8. Type \"A\" Program DoJlar Threshold The dollar threshold for type \"A\" programs was $300,000.00. \r\n9. Low Risk Audjtee The Schley County Board of Education was audited as a low risk auditee based on a waiver granted by the U. S. Department of Education. \r\n- 1- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCA TIO]'; SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30 1999 \r\nTI FINANCIAL STATEME\"t\\T FINDINGS AND QUESTIONED COSTS \r\nPROCUREMENT Failure to Meet Legal Compliance Nonmaterial Noncompliance Repeated From Prior Year Finding Control Number: FS-7231-99-01 \r\nAn examination of the Board's records revealed that a multi-year capital lease agreement for buildings and equipment did not contain the termination and renewal provisions which are required by the Official Code of Georgia Annotated Section 20-2-506 as follows: \r\n\"(a) Except as otherwise provided in this Code section, each county, independent, or area school system in this State shall be authorized to enter into multi year lease, purchase, or lease purchase contracts of all kinds for the acquisition of goods, material, real and personal property, services, and supplies, provided that any such contract shall contain provisions for the following: \r\n(I) The contract shall terminate absolutely and without further obligation on the part ofthe school system at the close of the calendar year in which it was executed and at the close of each succeeding calendar year for which it may be renewed as provided in this Code section,\" \r\nThe Board should contact the lessor and amend the contract to include the required termination and renewal provisions noted above. \r\nEXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Nonmaterial Noncompliance Amount: $254.73 Finding Control Number: FS-7231-99-02 \r\nThe Schley County Board of Education reported to the Georgia Department of Education on DE form 0420 underexpenditures of Quality Basic Education (QBE) funds of$254.73 for the Special Education Programs Gifted Program. This underexpenditure of the QBE Program occurred because the Board expended less than the minimum expenditure requirement for the QBE Program. These funds should be returned to the State of Georgia, Office of Treasury and Fiscal Services. \r\n-2- \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED Jl JNE 30 1999 \r\nII FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Reportable Condition - Material Weakness Repeated From Prior Year Finding Control Number: FS-7231-99-03 The Schley County Board of Education did not 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 of the 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 ofland, buildings and equipment owned by the Board and should include, but not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. ill FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. \r\n-3- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-b1998-h99-bsuppl-p","title":"Schley County Board of Education, Ellaville, 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, Schley County, 32.26169, -84.31472"],"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, Schley County Board of Education, Ellaville, Georgia, year ended June 30, 1999; Schley County Board of Education, Ellaville, 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.","Fiscal year ended June 30, 2002, released in 2003? (online surrogate); (Georgia Government Publications database, viewed June 30, 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":["Schley County Board of Education (Ga.)--Appropriations and expenditures--Periodicals.","School employees--Salaries, etc.--Georgia--Schley County--Statistics--Periodicals.","Education--Georgia--Schley County--Finance--Statistics--Periodicals.","Education--Finance","Expenditures, Public","School employees--Salaries, etc.","Georgia--Schley County--fast--https://id.oclc.org/worldcat/entity/E39PBJyx9YGM6w4rbRcVKk83cP","Georgia Government Documents--Serial"],"dcterms_title":["Schley County Board of Education, Ellaville, 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-bs3-b1998-h99-bsuppl-p"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be26-bs3-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":"SCHLEY COUNTY BOARD OF EDUCATION ELLAVILLE, GEORGIA \r\nSCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS - \r\nINDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TR.AVEL \r\n \r\n l'~ \r\n'(~~~l \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n:?.~...t \\\\.1..,lHn~1on ~lrL'Ct. ~.\\\\'., Suit,._ 21-iAtl:ml:L. GLor:1:1 .~O.'i3....J.-X40() \r\nJune 2, 2000 \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 Schley 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 of the Schley County Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated June 2, 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 to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the 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\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 statements of the Schley County Board of Education. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and in our opinion is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole and should be read in conjunction with those statements. \r\n99ARL-50 \r\n \r\n This report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use of management, members of the Schley 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~.~--J~ \r\nState Auditor \r\nRWH:gp 99ARL-50 \r\n \r\n SCHEDULE OF SALARIES AND TRAVEL \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 \r\n \r\nNAME \r\nALDRIDGE,LECIA S ALFORD.SHANNON MCLEAN ANDREWS.BARBARA A BALL.PAMELA W BATTLE.DORA BELLEW.CANDI BENFORD.BRENDA S BERRY,KAREN J BLACK,JACQUELINE ELAINE BOND.CAROLYN M BOND.JANEEN W BRAXTON,SHARON BRIDGES.PATRICIA A BROWN,ANNETTE BAKER BROWN.KAY BROWN.TAMMY L BURTON,REGINA PAMELA H BYSE,ANNIE H CAMPBELL,BETH P CARSWELL,JACKIE G CHAPMAN,LAVERNE CHARMON CHASE.LOUD COOPER.KAREN CROMER,LAVERNE CRUMBLEY.MATTIE DELOACH.AMBER BRAXTON DILLARD.DONNA DUDLEY.MARY ANN DUNFORD,SANDRA R ELLINGTON,ROBERT B EVANS.ANNETTE FRAZIER.KATRINA R FRIPP,SHARON JOAN FULKS.ESSIE M GARMON.MINNIE H GIBSON.DEBRA C GORDY,PAT S GRANTHAM.CYNTHIA D GRIFFIN,VIVIAN P GUEST,MARILYN R HALL,DONNA HARBUCK.CHERYL HARRIS.DORIS L HARTAGE,DEBRA ELAINE HAWVER,DEBORAH A HEATH,FRANCES P HILL,BELVERLYN HOFFMAN.PAMELA GAIL \r\n \r\nTITLE CATEGORY \r\nSubstitute ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide Paraprofessional/Teacher Aide Bus Driver School Food Service Worker School Food Service Worker Special Educ Teach er P-12 Grade 4 Teacher School Secretary/Clerk Grade 5 Teacher Special Educ Teacher P-12 Grade 3 Teacher Custodial Personnel ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide Parapro Personnel - Pre-K Custodial Personnel Grade 3 Teacher Bus Driver School Food Service Worker lnstnuctional Specialist P-8 Grade 5 Teacher Bus Driver Custodial Personnel ParaprofessionalfTeacher Aide Grade 2 Teacher Grade 5 Teacher Parapro Personnel - Pre-K Grade 6 Teacher Substitute ParaprofessionalfTeacher Aide Paraprofessional/Teacher Aide Custodial Personnel Custodial Personnel ParaprofessionalfTeacher Aide Grade 5 Teacher ParaprofessionalfTeacher Aide Grade 2 Teacher Grades 6-8 Teacher ParaprofessionalfTeacher Aide Substitute Secretary School Food Service Worker Deputy/Assoc/Assistant Supt Grades K-5 Teacher Grade 5 Teacher ParaprofessionalfTeacher Aide \r\n-1- \r\n \r\nSALARIES \r\n \r\ns \r\n \r\n400.00 \r\n \r\n2,019.32 \r\n \r\n7,744.09 \r\n \r\n13,575.20 \r\n \r\n8,323.20 \r\n \r\n37.73 \r\n \r\n8,126.40 \r\n \r\n28,157.80 \r\n \r\n35,832.76 \r\n \r\n19,984.16 $ \r\n \r\n11,377.04 \r\n \r\n34,527.24 \r\n \r\n45,567.36 \r\n \r\n1,350.00 \r\n \r\n15,529.72 \r\n \r\n7,928.36 \r\n \r\n2,875.65 \r\n \r\n6,428.80 \r\n \r\n30,856.28 \r\n \r\n7,985.64 \r\n \r\n355.43 \r\n \r\n40,916.28 \r\n \r\n32,931.91 \r\n \r\n8,223.12 \r\n \r\n11,020.80 \r\n \r\n1,289.20 \r\n \r\n39,015.32 \r\n \r\n52,951.04 \r\n \r\n9,989.36 \r\n \r\n34,731.92 \r\n \r\n680.00 \r\n \r\n1,251.68 \r\n \r\n3,480.00 \r\n \r\n975.00 \r\n \r\n720.00 \r\n \r\n6,228.75 \r\n \r\n38,547.48 \r\n \r\n3,962.40 \r\n \r\n36,796.24 \r\n \r\n12,963.60 \r\n \r\n16,319.24 \r\n \r\n60.00 \r\n \r\n15,504.60 \r\n \r\n7,691.88 \r\n \r\n70,198.40 \r\n \r\n31,245.45 \r\n \r\n42,310.96 \r\n \r\n5,006.72 \r\n \r\nTRAVEL 233.96 23.00 33.25 329.00 \r\n943.00 \r\n \r\n SCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 \r\n \r\nNAME \r\nHOLLOWAY.STEPHANIE HOL TON,EARNESTINE HOWARD.MARTHA A HOWELL,NANCY L JACKSON.MELVA JEAN JARRIEL,LOUISE JARVIS,JOHNNIE P JOHNSON.JANE BATTLE JOHNSON.JANICE H JOHNSON.MARILYN JOHNSON,WILLIAM C JONES,BARBARA JORDAN,LYNN KEEBLE.WANDA L KEMP.MARY CATHERINE KING,BRENDA KIRBY,GINA H LANKFORD,LAVADA M LAW.NORMA STACY LOVE.CONNIE R MATHEWS,JOHN OSCAR MCCLELLAN,JUDITH E MCCORKLE.ELENE MCCORKLE.ROBERT E MIDDLEBROOKS,GEORGIA A MORROW,FREIDA S NEWCOMB,VIRGINIA ORTON,LAURA K PHILLIPS,EDITH J PHILLIPS.ELAINE PHILLIPS.MARIANNE POUDRIER,ELIZABETH A RAMSEY,ANNELLE RANKIN.CARL M ROBERTSON,MARGARINE ROBINSON.BELINDA R ROGERS.MICHAEL ROOKS.LISA M ROQUEMORE,SUSANNE ROYAL.SHANON V SAMPSON,CELESTINE SELLARS,SHARI SHELTON,SHEARLEAN SHUTTERS.LINDA Y SMITH,ANGELI S SMITH.EARL PATRICK SMITH.HELEN L SMITH.JEANETTE \r\n \r\nTITLE CATEGORY \r\nGrade 1 Teacher Paraprofessional/Teacher Aide Parapro Personnel  Pre-K Special Ed Parapro/Aide Grade 7 Teacher Bus Driver Special Educ Teacher P-12 Substitute Grade 3 Teacher Special Ed Parapro/Aide Superintendent Grade 1 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Kindergarten Teacher School Food Service Worker Finance/Business Service Mgr Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Bus Driver Speech-Language Pathologist School Food Service Worker Substitute Custodial Personnel Bus Driver Substitute Substitute Finance/Business Service Mgr General Admin Secretary/Clerk Grades 6-8 Teacher Grade 1 Teacher Paraprofessional/Teacher Aide Grade 7 Teacher Custodial Personnel School Secretary/Clerk Bus Driver Special Ed Parapro/Aide Grade 4 Teacher Lottery Pre-School Teacher Custodial Personnel Grade 2 Teacher Custodial Personnel School Food Service Worker Lottery Pre-School Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher Paraprofessional/Teacher Aide \r\n-2 \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\ns 50,196.44 \r\n \r\n8,573.20 \r\n \r\n8,370.20 \r\n \r\n15,041.80 \r\n \r\n35,845.36 \r\n \r\n8,235.59 \r\n \r\n44,605.80 \r\n \r\n3,025.00 \r\n \r\n39,325.32 \r\n \r\n6,258.40 \r\n \r\n86,380.56 \r\n \r\n40,049.48 \r\n \r\n11,241.24 \r\n \r\n5,961.92 \r\n \r\n33,875.56 \r\n \r\n8,085.24 \r\n \r\n7,040.00 \r\n \r\n5,577.25 \r\n \r\n6,864.59 \r\n \r\n2,456.31 \r\n \r\n7,695.29 \r\n \r\n45,470.28 \r\n \r\n11,278.56 \r\n \r\n1,200.00 \r\n \r\n2,400.00 \r\n \r\n1,305.00 \r\n \r\n700.00 \r\n \r\n2,160.00 \r\n \r\n25,522.24 \r\n \r\n27,210.48 \r\n \r\n40,949.48 \r\n \r\n43,474.16 \r\n \r\n13,124.16 \r\n \r\n4,147.00 \r\n \r\n6,608.20 \r\n \r\n5,320.00 \r\n \r\n10,573.12 \r\n \r\n14,882.47 \r\n \r\n35,395.36 \r\n \r\n44,455.80 \r\n \r\n2,926.63 \r\n \r\n29,964.15 \r\n \r\n3,417.00 \r\n \r\n7,142.60 \r\n \r\n38,601.58 \r\n \r\n6,492.88 \r\n \r\n38,415.32 \r\n \r\n11,569.20 \r\n \r\nTRAVEL 391.00 134.47 43.00 \r\n1,307.50 86.22 \r\n65.00 \r\n466.00 20.25 \r\n54.00 162.00 \r\n35.00 \r\n \r\n NAME \r\nSTREETMAN,ANN MARIE STUBBS,ROBERT LARRY SWANSON,MINN/E PEARL SWANSON,SYLVIA NADINE THORNTON,KATRINA L TONDEE,RUFUS R JR TONDEE,TRAC/ L WALKER,VICKI LYNN WEATHERSBY,JUDI WELLS.BETTY P WILLIAMS,LARRY JEAN WISHAM,EUNICE BELL WOOLDRIDGE.ANDREA P WURTZ.CHARLES RAY WURTZ.PATTI D YARBROUGH.LAURA K YORK.WILLIAM CAREY YOUNG.MICHELLE H \r\nAccruals June 30, 1998 June 30, 1999 \r\n \r\nSCHLEY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 \r\n \r\nTITLE CATEGORY \r\nKindergarten Teacher Principal School Food Service Worker School Food Service Worker Paraprofessional/Teacher Aide Grade 7 Teach er Kindergarten Teacher Grade 4 Teacher Special Ed Parapro/Aide Bus Driver Custodial Personnel School Food Service Worker Paraprofessional/Teacher Aide Plant Operations Director/Mgr Grade 7 Teacher Paraprofessional/Teacher Aide Elementary Counselor Grades K-5 Teacher \r\n \r\nSALARIES \r\n \r\n$ \r\n \r\n35,982.76 $ \r\n \r\n74,540.00 \r\n \r\n8,707.08 \r\n \r\n868.97 \r\n \r\n4,950.00 \r\n \r\n43,850.08 \r\n \r\n31,595.50 \r\n \r\n26,808.80 \r\n \r\n6,639.20 \r\n \r\n8,123.04 \r\n \r\n5,602.50 \r\n \r\n7,031.48 \r\n \r\n4,261.38 \r\n \r\n24,692.72 \r\n \r\n46,913.52 \r\n 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