Supplementary information, Calhoun County Board of Education, Morgan, Georgia, schedule of salaries and travel, year ended June 30, 1998

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SUPPLEMENTARY INFORMATION CALHOUN COUNTY BOARD OF EDUCATION
MORGAN, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

SUPPLEMENTARY INFORMATION CALHOUN COUNTY BOARD OF EDUCATION
- TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

w. RUSSELL HINTON STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
April 27, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board ofEducation
and Superintendent and Members ofthe Calhoun County Board ofEducation
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Calhoun County Board ofEducation, as of and for the year ended June 30, 1998, and have issued our report thereon dated April 27, 1999, under separate cover. That report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. Those financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards 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.
As described in the auditor's report on the general purpose financial statements, the auditor's opinion on the Board's financial statements was qualified for the Board's failure to record as expenditures certain salaries earned by employees of the Board as of June 30, 1998, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1997, are recorded as expenditures in the fiscal year 1998 financial statements rather than in the prior year as required by generally accepted accounting principles.

98ARL-50A

Our 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 Calhoun County Board of Education. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied .in the audit ofthe general purpose financial statements and in our opinion, except for the effects ofthe matters referred to in the preceding paragraph, such information 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.
This schedule is intended for the information ofthe management ofthe Calhoun County Board ofEducation. This restriction is not intended to limit the distribution ofthis report which is a matter ofpublic record.
Respectfully submitted,

RWH:gp
98ARL-50A

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Russell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL

NAME
ADAMS,CELESTINE ASHLEY,CHARLES W ASHLEY,RHONDA ANN AVERA,SANDRA J AYCOCK.TRACI TYE BARNES.ANTONIA BARNES,DIANE ROYAL BATTLE,ESTELLA BONNER.JOY P BOYD,ANNIE DAVIS BRADY,DEBBIE J BROWN,LENWARD BROWN.PAULAS BRUNER,JANET H BRYANT,LARRY R BUCK,WILLIS C BUIE,SONIA K BURKES,DEBORAH ANN BURKES,DICY BURKES,WESLEY BURKES,ZEBBRA J BUSH,BETH BUSH,SARAH M BUSTER,GEANE BUTLER,ALVETTA CARLISLE.RHONDA J CAUSEY,HARVEY CAUSEY.SARA CHENEY,EVELYN S CHERUBINl,PHYLLIS COLEMAN,BEVERLY JEAN COLEMAN,CHEVALIER J CONLEY,CONSTANCE P COPELAND,JEANNIE 0 COWART.KAY D COWART,KIM P CRITTENDEN,CAROLYN CROWDIS,DAVID L CULLEN,STEPHANIE LEA CURRY,BARBARA DAVIS.ETHEL R DENSON.GLADYS DEWS.THELMA DORSEY.ETHEL DORSEY,JAMES DUDLEY.CHRISTOPHER S DUKES,CHRISTOPHER W DUKES,WILLARD R

CALHOUN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

TITLE CATEGORY
Parapro~ssional/Teacher Aide Grade 7 Teacher School Food Service Worker Kindergarten Teacher Information Serv Personnel Family Services Coordinator Substitute Bus Driver Grade 1 Teacher School Food Service Worker Substitute Substitute Vocational (9-12) Teacher Bookkeeper Superintendent Custodial Personnel Substitute Grade 9 Teacher Substitute Assistant Principal Bus Driver Grade 2 Teacher Substitute School Food Service Worker Principal Grade 5 Teacher Vocational Supervisor -School Librarian/Media Specialist Grade 5 Teacher Librarian/Media Specialist Custodial Personnel Substitute Clerical - Special Ed Substitute Grade 2 Teacher Grade 2 Teacher Grade 4 Teacher Grade 10 Teacher Substitute Bus Driver Substitute Substitute Librarian/Media Specialist School Food Service Worker Bus Driver Substitute Substitute Vocational (9-12) Teacher
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SALARIES

$

7,849.36 $

37,285.30

8,684.43

40.00

13,182.97

6,912.28

540.00

7,431.04

28,312.34.

6,393.80

233.13

1,090.00

17,138.56

19,832.12

78,111.72

23,134.68

4,360.00

28,910.90

4,355.00

26,438.37

7,296.04

37,362.64

45.00

11,281.94

59,145.22

6,332.16

59,246.24

44,621.39

35,302.00

8,277.16

1,251.26

14,115.87

12,326.30

2,434.00

40,333.70

29,488.64

35,402.00

41,196.76

2,460.20

11,370.57

744.18

2,420.00

40,033.70

1,469.60

7,281.04

1,785.00

80.00

50,418.66

TRAVEL 49.83 35.00 326.00 803.89
3,484.92
3,270.80
81.00 2,643.93
47.00 358.03
50.00 13.50
2,457.29

~
EUBANKS,JAN G EUBANKS,JANICE J FARRIS,STELLA S FAVORS,MARILYN G FERGUSON,ANNIE WILL FOSTER,JAYE C FOSTER,VERONICA L FOWLER.MARY GALLOWAY,SCHIMONE GEORGE,FREDDRICK GINN,GINGER GLEATON,CHERYL J GLOVER.DOROTHY GLOVER,NANCY GOODSON,CARRIE B GREEN,MAE OLA GREEN,ROBERT R GUICE,DEANE HANKS,SHANNON HARDGE,TEKEISHA HARRELL,ANGIE N HARRELL.ANNIE MAE HARRELL,DONNA HARRELL,JIMMIE A HARRELL.TAMMY HARRIS,LILLIAN HARRIS,MARY RUTH HARRIS,VICKI YVONNE HARRISON,SHIRLEY HAWKINS,ANN A HAYES,SHERITA D HENDERSON,CAROLYN HICKS,MARTHA HILTON,BETTY R HILTON.MARY ALICE HILTON,SHARON HOBBS,SAUNDRA S HOOKER.JOAN HOUSE.MARY HUDSON.SHERRY K IDLETT,DELLA MAE INGRAM,DEBORAH INGRAM,LIZZIE L INGRAM,NANNY MAE INGRAM,TONNY L INGRAM,WILLIE CILE JACKSON,RITA PAULETTE JENKINS,BERTHA

CALHOUN COUNTY BQARD QF EDUCATION SC!:IEDULE QF SA!.,ARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

TITLE CATEGQRY
Grade 4 Teacher Special Educ Teacher P-12 Grade 1 Teacher Special Ed Parapro/Aide Custodial Personnel Special Ed Parapro/Aide Grade 2 Teacher Vocational (9-12) Teacher Substitute Substitute Grade 11 Teacher Kindergarten Teacher Substitute Special Ed Parapro/Aide Substitute Bus Driver Special Educ Teacher P-12 Substitute Custodial Personnel Food Service Sec/Clerk/Bkkpr Substitute Library/Media Support Parapro Food Service Sec/Clerk/Bkkpr School Food Service Manager Substitute Special Educ Teacher P-12 Substitute Special Educ Teacher P-12 School Food Service Worker Bus Driver Substitute Parapro Personnel - Pre-K Special Ed Parapro/Aide Paraprofessional/Teacher Aide Grade 10 Teacher Paraprofessional/Teacher Aide Grade 11 Teacher Paraprofessional/Teacher Aide Custodial Personnel Special Ed Parapro/Aide Paraprofessional/Teacher Aide . Substitute Grade 8 Teacher School Food Service Worker Substitute School Food Service Manager Substitute Library/Media Support Parapro
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SALARIES

$

39,476.64 $

33,999.50

30,666.46

5,051.83

1,251.26

6,487.80

27,248.47

39,920.96

340.00.

1,120.00

42,405.94

5,803.66

239.48

4,000.00

2,572.09

7,060.32

32,514.91

120.00

13,094.84

1,297.81

900.00

5,796.70

1,415.88

13,276.33

76.65

27,519.86

2,145.00

23,876.00

3,814.66

8,356.04

490.30

9,010.53

8,881.60

7,535.02

36,615.42

8,685.16

40,733.70

10,544.96

1,251.26

7,710.96

9,145.81

471.23

35,375.20

9,036.70

3,620.00

13,515.70

3,305.50

5,365.96

TRAVEL 119.50 47.00
140.10 142.75
1,557.52
201.50 293.93
32.50
147.25 83.27 32.50 164.88

CALHQUN CQUNTY BOARD QF EDUCATIQN CHEDl,lLE OF SALARIES AND TRAVEL
YEAR ENDED Jl,lNE 30. 1998

NAME
JENKINS,WILLIE ANN JESTER,PATRICIA KIMBROUG JOHN,SUNUNDREIA L JOHNS,JOANNE JOHNSON,DAVID JOHNSON,DOROTHY A JOHNSON,JACK JOHNSON,KATHY JONES,BARBARA JONES,CHERYL JONES,PATRICIA A JORDAN,JULIE C KEY,CHARLIE LEE KILLINGSWORTH,CYNTHIA R KING,LEONARD B KING,RAYMOND J KING,SHONNIE J KING,VALARIE D KIRKPATRICK,SUZANNE M LANE,KRISTIN LANE,LANDRA B LANE,RHONDA T LANGS,CYNTHIA L LASSITER,JULIE LEDNICKY,CHARLES D LEE,WILLIAM CODY LEWIS,ANNS LEWIS,FELICIA K LEWIS,SHERRIE LINDSEY,ELIZABETH M LOFTON,PEGGY L MANRY,TOMMY 0 MATHIS,SHIRLEY MCNAIR.DONNA MILLER,BEATRICE MILLER.LARUE S MITCHELL.CYNTHIA D MITCHELL.JAMES MOBLEY,DORSEY EUGENE MOSES.CINDY R NORMAN,MARIHELYN NUNALLY,MARY I OLIVER,FRED J OLIVER,KAJUANA N OLIVER,LILLIE B OLIVER-GOOLSBY,VALISA PAUL,BEVERLY W

TITLE CATEGQRY
Grade 3 _Teacher Preschool Special Ed Teacher Grades 6-8 Teacher School Food Service Worker Bus Driver ISS Teacher Custodial Personnel School Secretary/Clerk Substitute Substitute Support Serv Secretary/Clerk Kindergarten Teacher Bus Driver Grade 1 Teacher Paraprofessional/Teacher Aide Substitute Finance/Business Personnel Substitute Speech-Language Pathologist Speech-Language Pathologist Middle School Counselor Grade 3 Teacher Paraprofessional/Teacher Aide Special Educ Teacher P-12 Grade 9 Teacher Vocational (9-12) Teacher Secretary Family Services Coordinator Grade 7 Teacher Special Educ Teacher P-12 Food Service Sec/Clerk/Bkkpr Grade 7 Teacher Kindergarten Teacher Vocational (9-12) Teacher Substitute Special Educ Teacher P-12 Grade 3 Teacher Transportation Mechanic Grade 8 Teacher Grade 4 Teacher Grade 9 Teacher Bus Driver Deputy/Assoc/Assistant Supt Substitute Grade 1 Teacher Paraprofessional Grade 1 Teacher

SALARIES

$

35,402.00 $

34,867.00

29,056.20

8,058.11

8,675.20

37,810.30

9,265.69

5,078.50

1,2Q3.32.

45.00

11,035.32

45,899.34

7,238.00

38,203.30

2,939.12

1,201.00

33,307.00

210.00

3,921.66

150.00

52,175.48

28,600.46

7,704.24

27,829.60

31,2n.58

46,749.30

21,512.74 .

103.16

3,955.00

33,121.10

6,301.41

46,919.42

35,896.59

40,683.70

2,670.00

22,729.65

40,500.04

21,756.46

8,457.00

28,454.47

40,883.66

7,826.04

8,364.74

280.00

39,034.11

2,140.60

40,733.70

TRAVEL 124.00 426.93
210.50
89.75 100.00
924.14
1,119.52 12.00
181.50
179.50 148.75 69.00
84.00
60.50

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~ALHOUN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME
PETROSKl,LEIGH B POLLARD,ALBERT E JR RAMBEAU,MILLIE A REED,RUBY JONES REEVES,GLADYS REYNOLDS.ROSE MCCAIN RISH,BEVERLY B RIZER,DOROTHY ANN ROBINSON,DONALD J SANDERS,FAYE SANDERS,WILLIAM A SCOTT,DOROTHY SCOTT,JOSEPHINE SETTLES,BARBARA E SEVERSON,RUTH SHEDRICK,CHARLIE F SHEDRICK.MYRA M SILLS,SADIE M SMITH.BRANDY SMITH.MARTHA M STRAFFORD,SHARI SMITH STRIPLING,JR CHARLES L STUART,ILEEN STUART.NANCY P SUDDERTH.SANDRA C SWAN.LAVINIA F TALIAFERRO,JOYCE TAYLOR.BRENDA C TEDDER.BARBARA ELLEN TEMPLES.ROBBIN H THOMAS.ELLIS A THOMAS.LILLIE MAE THOMAS.MICHAEL E THOMPSON,CAROL C THOMPSON.ELMIRA D THORNTON,ANNIE G THREADCRAFT,FLORENCE TIMMONS,JH TURNER.ROBERT E WADDELL.MILLY C WALDEN.PRISCILLA T WARD,TIMOTHY P WARD.TOMMIE W WARNER,YOLANDA C WATERS,VERONICA 0 , WEST.TODD WHITE.OLA MAE WHITE,STEPHANIE

TITLE CATEGORY
Grade 2 Teacher Grade 12 Teacher Kindergarten Teacher Bus Driver Paraprofessional/Teacher Aide Bus Driver Grade 3 Teacher Bus Driver Principal Special Ed Teacher Director of Curriculum/Instr Grade 6 Teacher Lottery Pre-School Teacher Grade 12 Teacher School Food Service Worker Custodial Personnel School Food Service Worker Secretary Substitute Special Education Director Custodial Personnel Grade 6 Teacher Substitute Grade 5 Teacher Food Service Sec/Clerk/Bkkpr Grade 2 Teacher Paraprofessional/Teacher Aide Elementary Counselor School Food Service Worker Grade 4 Teacher Transportation Mechanic Substitute/Bus Driver Band Director Grade 6 Teacher Substitute Special Ed Parapro/Aide School Food Service Worker Title I Director Grade 10 Teacher Special Educ Teacher P-12 Bus Driver Grade 11 Teacher Substitute Substitute Kindergarten Teacher Grade 8 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide
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SALARIES

$

450.00

33,902.02

20,701.70 $

8,671.04

8,135.40

6,518.87

40,733.70

7,080.39

65,208.16

5,484.50

59,502.72

37,464.66

26,940.04

40,917.00

8,029.60

24,400.20

6,434.22

21,249.04

40.00

49,533.78

1,251.26

32,763.59

270.00

40,758.46

23,234.50

31,706.80

6,166.70

5,262.42

7,939.90

36,663.13

21,791.12

7,980.00

4,678.86

41,050.04

4,110.00

4,785.00

1,321.40

50,749.38

32,569.73

38,353.30

13,064.37

27,908.13

11,079.42

190.00

40,901.64

450.00

10,702.00

8,217.30

TRAVEL
20.00
62.00 703.41 2,042.89 156.50 336.47.
1,854.14
61.00 282.75
66.75 87.50 35.25
447.18
227.50 167.00

CALHOUN COUND:: BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME
WHITE,ZELDA MICHELLE WILEY.DOROTHY J WILEY,JOSEPH C WILKERSON,LUCY WILKERSON.WILLIAM LARRY WILLIAMS,BARBARA P WILLIAMS,GLORIA WILLIAMS,JESSE WILLIAMS,JOHN H WILLIAMS,JULIA H WILLIAMS,LEIGH 0 WILLIAMS,MAMIE C WILLIAMS.MARY JO WILLIAMS.MICHAEL WILLIAMS.PEGGY WILLIAMS,RUFUS WILLIAMS,SHIRLEY WILLIAMS.WANDA BRYANT WIMS.JOANN H WIMS,KARON WINKLER.MARGARET ANN WORSLEY.LARRY H YOUNG.ARDELIA _ ZACKERY,KATHERINE ZACKERY.LILLIE MAE ZACKERY,WYLENE
.Accruals June 30, 1997 June 30, 1998

TITLE CATEGORY
Paraprofessional/Teacher Aide General Admin Secretary/Clerk Finance/Business Personnel Bus Driver Deputy/Assoc/Assistant Supt Grade 5 Teacher Paraprofessional/Teacher Aide Maintenance Personnel Teacher9-12/Coach Principal Family Services Coordinator Grade 8 Teacher Substitute Instructional Specialist P-8 Substitute Instructional Specialist P-8 Grade 7 Teacher School Secretary/Clerk Grade 5 Teacher Bus Driver Speech-Language Pathologist Young Farmer Teacher Substitute Bus Driver School Food Service Worker Bus Driver

SALARIES

$

6,687.40

34,207.04 $

11,843.73

5,906.58

27,011.16

15,654.94

11,280.56

24,828.03

.450.00.

55,776.70

1,526.08

37,717.47

1,570.00

39,040.50

400.30

42,120.19

21,504.97

8,323.18

40,508.70

5,425.00

11,788.29

40,907.96

160.00

9,314.04

8,911.12

1,161.84

$ 3,878,468.95 $

-84,177.95 66.966.95

TRAVEL
168.25 1,415.25 1,756.31
47.25 172.00 484.15 124.00 68.75
71.50 113.25 2,388.95
33,673.98

Totals per Report

$ 3.861.257.95 $ ====3=3,=67=3=.98=

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