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BAKER COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND _TRAVEL

RussEu. W. HtNTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 6, 2002

Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board of Education
and Superintendent and Members of the Baker County Board ofEducation

INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL

Ladies and Gentlemen:

We have audited the general-purpose financial statements ofthe Baker County Board ofEducation, as of and for the year ended June 30, 2001, and have issued our report thereon dated February 6, 2002, under separate cover. That report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general-purpose financial statements. Those financial statements are the responsibility of the Board of Education's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards. applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe Unit~ 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
as principles used and significant estimates made by management, well as evaluating the overall
financial statement presentation. We believe that our audit provides a reasonable basis for our
op1mon..

As described in the auditor's report on the general-purpose financial statements, the auditor's opinion

on the Board ofEducation's financial statements was qualified for the Board ofEducation's failure to

record as expenditures certain salaries earned by employees ofthe Board ofEducation as ofJune 30,

2001, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of

June 30~ 2000, are recorded as expenditures in the fiscal year 2001 financial statements rather than in

the prior year as required by accounting principles generally accepted in the United States of

America.



2001ARL-50

Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements taken as a whole. The Schedule ofSalaries and Travel included in this separately issued document is presented for purposes of additional analysis and is not a required part of the generalpurpose financial statements ofthe Baker County Board ofEducation. The Schedule ofSalaries and Travel has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion, except for the effects of the matters referred to in the preceding paragraph, such information is fairly stated, in all material respects, in relation to the general-purpose financial statements taken as a whole and should be read in conjunction with those statements.
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 Baker 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.
Respectfully submitted,

RWH:gp 2001ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

BAKER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001

NAME
ALLEN,DOROTH JEAN ALLEN.HARDEN ALLEN.OLLIE MAE ANDERSON,CHRISTA LA'COLE ANDERSON.FLOSSIE ANDERSON.FREDERICK ANDERSON.SAMUEL D ANDERSON.TAMMY ANDERSON,VERONICA BAKER,TAJUANA L BARNETT.BETTY BARNETT, JIMMY BEASLEY.EVELYN D BECK.JULIE BELL.KEVIN BENTON.ANN M BENTON.BENNIE L BENTON, IVORY JOE BODIFORD.PATRICIA BRINSON,GERALENE BROADWAY.EMMA BROWN.SHIRLEY BROWN.VIVIAN BRYAN.TONYA A BUIE.ANITA B BURCH,JIMMY M BURCH,WANDA C BURKE,TRAVIS L BURNS.CAROLYN BURNS.MILDRED BUSH.GEORGE .BUTLER,JERMICHAEL T CANNON.ANDRE' MAURICE CARTER.HATTIE CLEMENTS,CAROL E COLLINS.CRYSTAL COLLINS.WILMA COWART.MENDELL COWART.SOL JR CULPEPPER.AGNES DAVIS.MELVINA DAVIS,ROSETTA JOHNSON DAVIS,WILLIAM J DONALDSON,DASHIA J DOUGLAS,ESTELLA DOUGLAS.OPHELIA DUNCAN.EVELYN DUNN.GERALDINE DUNNELL,VERSMON R EDMONOS,BETTYE

TITLE CATEGORY
Miscellaneous Activities Bus Driver Substitute Teacher Miscellaneous Activities Paraprofessionalffeacher Aide Miscellaneous Activities Miscellaneous Activities Grades K-5 Teacher Substitute Teacher Miscellaneous Activities ParaprofessionalfTeacher Aide Member, Board of Education School Food Service Worker Grade 1 Teacher Miscellaneous Activities Substitute Teacher Bus Driver Member, Board of Education Miscellaneous Activities Grade 1 Teacher Miscellaneous Activities Paraprofessionalffeacher Aide Miscellaneous Activities School Nurse Paraprofesslonalffeacher Aide Bus Driver Grades K-5 Teacher Miscellaneous Activities Substitute Teacher Miscellaneous Activities Transportation Mechanic Miscellaneous Activities Miscellaneous Activities Grades K-5 Teacher Grade 4 Teacher Miscellaneous Activities Special Ed Parapro/Aide . Bus Driver Substitute Teacher Grade 1 Teacher Miscellaneous Activities Special Education Interrelated -Miscellaneous Activities Miscellaneous Activities School Secretary Paraprofessionalffeacher Aide Substitute Teacher Miscellaneous Activities Miscellaneous Activities Grade 3 Teacher
- 1-

SALARIES

TRAVEL

$

120.00

17,553.56

90.00 $

978.67

2,675.67

17,954.06

271.82

1,940.49

5,963.70

40~883.46

1,257.65

298.44

19,103.56

2,900.00

4,513.92

485.09

46,742.11

829.69

6,270.30

14,310.84

3,150.00

773.21

62.00

57,325.05

1,975.73

15,773.46

44.80

111.60

6,921.94

13,685.03

922.70

13,916.41

2,405.10

46,129.36

891.44

6,753.56

12,097.76

5,144.00

295.31

1,103.89

53,933.96

40,079.20

3,072.00

13,218.24

16,457.80

5,205.33

1,900.00

1,944:00

43,360.43

348.48

1,170.31

294.50

19,818.81

13,889.67

95.20

948.00

402.00

1,741.31

51,531.70

NAME
FLOYD.MICHELE FOLSOM.GINGER L FREEMAN,DONTAVIA R GARDNER.ANNIE D GARDNER.ANNIE DORIS GEORGE,CLARENDA GEORGE.RODERICK GIBSON,LE'QUISTA D GILES.ROBIN H GREEN,DARRIUS T GREEN.ELIZABETH GREEN.HAZEL GREEN.HOWARD L JR GREEN.MELINDA A GREEN.ZACKERY HAGGERTY.ANNETTE M HAIRE,SHEMIKA L HALL.AHMAD HALL.CARRIE HALL.GREG HALL.WILLIE A HANES.ROSA HAWKINS.BRENDA HAWKINS,DARRELL D HAWKINS.DERRICK T HAWKINS.DONNY HAWKINS.ELLA LEE HAWKINS,KENNETH HAWKINS.KEVIN L HAWKINS.MARY ANN HAWKINS.ROSA K HAWKINS.RUTH ELLEN HAWKINS,STEPHANIE S HAWKINS,TORY HAWKINS,WYLENE HAWKINS,ZACK E HAYES.CHERYL B HILL.FATE HOLMES.ENNIS D HOLT.KATRINA HOOPER.MARCIA D HUDGINS.LEE ANNE HUSTON.BRENDAL IRVIN,PATRICIA JACKSON.ANDRE D JACKSON.ANNA JEAN JACKSON.DOROTHY JAMERSON.ANN E JAY,DIANNE JENKINS.EVA

BAKER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001

TITLE CATEGORY
Substitute Teacher Title I Director Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Special Education Interrelated Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Grade 5 Teacher Miscellaneous Activities Miscellaneous Activities Grade 6 Teacher Miscellaneous Activities Miscelll;!neous Activities Miscellaneous Activities Bus Driver Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities School Food Service Worker Miscellaneous Activities Miscellaneous Activities Grade 2 Teacher Paraprofessional/Teacher Aide Bus Driver Special Education Interrelated Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Grades K-5 Teacher Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Grade 1 Teacher Grade 3 Teacher Grade 5 Teacher Food Service Sec/Clerk/Bkkpr Miscellaneous Activities Custodial Personnel Special Ed Parapro/Aide Lottery Pre-School Teacher Bus Driver Elementary Counselor
-2-

SALARIES

TRAVEL

$

1,134.00

84,518.92 $ 2,707.23

731.60

801.56

1,825.20

28.13

1,669.09

890.63

35,733.67

938.53

2,649.53

5,659.21

1,717.85

1,878.34

2,143.59

24,473.30

437.75

509.95

40,919.86

16.00

1,143.13

. 982.81

1,343.43

13,787.34

1,639.86

5,984.30

648.00

13,400.18

1,633:75

189.06

52,900.52

12.03

13,499.44

17,593.83

29,319.66

925.77

47,629.78

2,743.96

28,489.70

1,834.30

1,045.31

780.00

38,911.34

49,127.20

528.38

26,202.49

19,850.60

1,161.56

1,331.19

14,960.00

13,216..49

284.05

28,489.70

12,962.96

38,757.60

BAKER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001

NAME
JERRY.SAMUEL G JOHNSON.CLYOE JOHNSON.MARY K JONES.ETHEL T JONES.KATIE JONES.SANDRA JONES.VIRGINIA KEY,BETTYP KEY.CHARLIE LEE KING.ANNIE LEE KING.EDDIE K KING,GWENDOLYN KING.JEANETTE LAYTON,CHARLOTTE F LILLY,NETTIE LOFTON.ANGELA LOFTON,LAWANA LOFTON,LUBERTHA LOVE.ELAINE MCCULLOUGH.HOPE L MCGEE.CECELIA MCINTYRE,GWENDOLYN .MILLER, GRACE MILLER.KAREN D MILLER,MONTREL M MILLER.PATRICK G MONTGOMERY,LATAVIOUS MOORE.JOHN MOORE,THRECIOUS D MORRIS,TAUREAN MULLIFORD,CECELIA M PARKER.JOANNE I PARKER.TAMMY PARKS,CURTIS L PARKS.ELLA PARKS.WILLIE MAE PERRY,KADONDRA S PETROSKI.LEIGH B PHILLIPS.JENNIFER PHILLIPS.ROBERT PUGH,BARBARA PURVIS.JUDY M RAY,SYLVIA S REESE,VARIDENA L REVIS,MARGRINE ROBERTS,CARRYE ALLEN ROBINSON.LANCE D ROGERS.EUGENE C ROGERS.MABLE REGINA ROGERS,ROSA

TITLE CATEGORY
Substitute Teacher Bus Driver Grade 5 Teacher Bus Driver Miscellaneous Activities Lottery Pre-School Teacher Librarian/Media Specialist Paraprofessional/Teacher Aide Bus Driver Grades K-5 Teacher Miscellaneous Activities Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grade 4 Teacher Substitute Teacher Secretary. Miscellaneous Activities Bus Driver Instructional Specialist P-8 Grade 3 Teacher Bookkeeper Special Education Interrelated Member, Board of Education S.chool Nurse Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Member, Board of Education Substitute Teacher Custodial Personnel Grade 7 Teacher Miscellaneous Activities Paraprofessional/Teacher Aide . Custodial Personnel Custodial Personnel School Food Service Worker Miscellaneous Activities Grade 3 Teacher Substitute Teacher Miscellaneous Activities Grade 5 Teacher Substitute Teacher Grade 1 Teacher Miscellaneous Activities Miscellaneous Activities Grade 3 Teacher Miscellaneous Activities Grade 5 Teacher Grade 7 Teacher Special Ed Parapro/Aide
-3-

SALARIES

TRAVEL

$

2,843.75 $

33.48

13,778.99

40,505.86

23,555.37

10,652.50

56,905.59.

48,129.30

11,071.86

12.32

13,082.92

46,479.36

2,187.40

15,136.56

494.56

14,725.44

38,496.66

743.77

4,274.00

256.76

29,724.59

115.64

1,742.07

10,998.68

43,652.16

609.69

4,795.00

42,647.92

2,270.30

40,883.46

3,675.00

31.91

11,530.77

94.36

151.56

1,021.87

864.06

2,950.00

583.33

258.50

6,087.30

48,797.48

152.36

675.00

2,331.00

14,960.00

12,204.02

12,202.16

223.98

34,397.02

816.00

924.00

52,118 ..16

7,860.77

2,068.00

1,587.28

1,000.00

1,275.00

2,312.64

33,997.75

34,027.20

25,193.15

811.26

BAKER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001

NAME
ROGERS.SHANTA ROGERS.THOMAS A ROSS,N K SALES.MINNIE SHEDRICK,TIKEISHA SHEFFIELD, MYRLENE SHIVER.MELANIE S SIMMONS.ANDRE' D SMALL,MURDIS CLEMONS SMITH.MARYE SPANN.JAMES C SPANN.WYNELL TARRENCE.SALLIE TENSLEY.COLLINS JR THOMAS.CAROLYN THOMPSON.DIMPLE I THOMPSON,FREDDIE THOMPSON.KENNETH THOMPSON,KENNETH M THOMPSON,SORRELL J TIPPER.JANICE H TUCKER.FRANK TUCKER.NELDA L WADE,ZAVIOUS ALLEN WALTON.CYNTHIA B WATSON.SYLVIA J WATSON.TRUDY WILLIAMS,BRENDETTE L WILLIAMS.CARRIE WILLIAMS,CYNTHIA L WILLIAMS.HENRY WILLIAMS,JAMES WILLIAMS.JENNIFER S WILLIAMS,L YNNETTE WILLIAMS,MASHEA L WILLIAMS,NICOLE WILLIAMS.PAULINE WOOD.COLLEEN M WORTHY,CAROL
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Substitute Teacher Superintendent Miscellaneous Activities Substitute Teacher Miscellaneous Activities Member, Board of Education Grade 1 Teacher Paraprofessional/Teacher Aide Grade 1 Teacher Miscellaneous Activities Substitute Teacher Miscellaneous Activities Substitute Teacher Instructional Specialist P-8 Miscellaneous Activities School Food Service Worker Principal Bus Driver Miscellaneous Activities Miscellaneous Activities Grade 2 Teacher Transportation Mechanic Bus Driver Miscellaneous Activities Grade 3 Teacher Miscellaneous Activities Paraprofessional/Teactier Aide Miscellaneous Activities Miscellaneous Activities Substitute Teacher Substitute Teacher Instructional Specialist P-8 Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Substitute Teacher Grade 6 Teacher Speech-Language Pathologist

SALARIES

TRAVEL

$

752.00

94,200.00 $ 4,377.28

62.00

1,956.00

151.93

4,325.00

1,521.02

56,766.24

366.30

45,960.55

1,935.78

54,499.45

734.00

8,811.50

2,363.44

750.00

46,159.51

308.04

2,592.00

8,456.58

86,444.72

384.15

18,113.94

1,200.76

576.60

31,936.70

29,294.72

4,697.36

14,725.24

2,031.94

38,886.34

14,883.79

359.36

12,731.68

67.20

30,119.52

227.23

74.40

164.50

1,876.00

41,604.35

270.08

510.94

141.05

3,452.55

199.95

1,000.00

32,139.34

42,945.49

151.80

$ 2,893,069.49 $ 31,909.66

-37,406.30 52,428.04

-920.08

Totals per Report

$ 2,908,091.23 $ 30,989.58

' -4-