Calhoun County Board of Education, Morgan, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001

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

RUSSELL W. HINTON
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.w.. Suite 214 . Atlanta. Georgia 30334-X400
March 27, 2002

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe Calhoun County Board of Education
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general-purpose financial statements of the Calhoun County Board of ~
Education, as of and 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.
We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free ofmaterial misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also inCludes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opmIon.
As described in the auditor's report on the general-purpose financial statements, the auditor's opinion on the Board ofEducation's fmancial statements was qualified for the Board ofEducation's failure to record as expenditures certain salaries earned by employees ofthe Board ofEducation as ofJune30, 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 perfonned for the purpose of fonning 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 fmancial statements of the Calhoun County Board ofEducation. 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 of the matters referred to in the preceding paragraph, such infonnation 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 fOf the infonnation and the use of management, members of the Calhoun 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.
~~ ... JX2. Ll)~ .--R....e. spectfully submitted, Ru ell W. Hinton Stat Auditor
RWH:as 200 1ARL-50

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
ADAMS,CELESTINE ASHLEY,CHARLES W ASHLEY,RHONDA ANN AVERA,SANDRA J BARKLY, SANDRA J BARNES, DAVID BATTLE,ESTELLA BLACKBURN,TYEASHIA M BONNER,JOY P BOYD,ANNIE DAVIS BROOKS,LEA T BRUNER,JANET H BUCK,WILLIS C BUIE,SONIA K BURKES,DICY BURKES,ZEBBRA J BURLESON,ANALYN BUSH,BETH BUSTER,GEANE BUTLER,ALVETTA
CANNON,SHEKEILA 0
CARTER,JANICE CAUSEY,HARVEY CAUSEY,SARA CEASAR,YOLANDA E CHAPMAN,MICHAEL S CHENEY,EVELYN S CHESTER,ESSIE
CHILDS,CYNTHIA 0
COU:'INS, t;:ONNER CONLEY,CONSTANCE P COOK,ZAKENYA V
COPELAND,JEANNIE 0
CORAM,GEORGE COWART, CHUCK
COWART,KAY 0
CRAPPS,CARLTON M CRITTENDEN,CAROLYN CROWDIS,DAVID L CURRY,BARBARA DAVIS,RUTHIE DENSON,GLADYS DORSEY,JAMES DUKES,BLAKE DUKES, KATHY DUKES,WILLARD R DUNLAP,LISA MARIE EUBANKS,JAN G EUBANKS,JANICE J FARRIS,STELLA S

TITLE CATEGORY
ParaprofessionalfTeacher Aide Grade 7 Teacher Library/Media Support Parapro Kindergarten Teacher Member, Board of Education Member, Board of Education Bus Driver Substitute Teacher Grade 1 Teacher School Food Service Worker Vocational (9-12) Teacher Bookkeeper Custodial Personnel IS Personnel - School Admin Substitute Teacher Bus Driver Substitute Teacher Grade 2 Teacher School Food Service Worker Principal Substitute Teacher Substitute Teacher Technology Director Librarian/Media Specialist Substitute Teacher Grade 11 Teacher Grade 5 Teacher Substitute Teacher Grade 3 Teacher Member, Board of Education Special Education Secretary/Clerk Substitute Teacher School Food Service Worker Substitute Teacher Member, Board of Education Grade 5 Teacher Substitute Teacher Grade 4 Teacher Grade 10 Teacher Support Serv Secretary/Clerk Custodial Personnel Custodial Personnel Bus Driver Substitute Teacher Member, Board of Education Vocational (9-12) Teacher Teacher of Mild Intellectual Grade 4 Teacher Teacher of Specific Learning Grade 1 Teacher
- 1-

SALARIES

TRAVEL

$

1,452.72

6,409.16

10,272.32

--29,327.96 $

975.00

1,725.00

8,100.85

40.00

34,500.36

.8,355.38

24,798.12

22,021.85

71.20

8,508.66

3,340.00

7,984.80

480.00

44,617.14

9,117.91

59,755.96

180.00

4,279.00

67,977.84

48,624.34

40.00

4,388.00

40,065.86

4,196.25

49,619.10

675.00

16,973.24

161.83

1,207.78

821.00

750.00

26,078.28

1,320.00

53,230.09

54,065.90

14,524.29

1,781.57

4,967.58

7,964.80

20.00

1,650.00

53,715.80

31,939.34

57,223.43

40,833.46

35,620.36

258.71 508.06 709.38 161.51
121.00
3,022.28
518.46 463.58
25.20 22.40
31.36 2,497.39
275.76 121.00

NAME
FAVORS,MARILYN G FINCHER,BONNIE M FOSTER,JAYE C FOSTER,VERONICA L FOWLER,MARY GALLOWAY,SCHIMONE GEISINGER,GRETCHEN GEORGE,FREDDRICK GINN,GINGER GLOVER,NANCY GOODSON,CARRIE B GOODSON,DEBORAH B GRAHAM,DEMETRIA H GREEN,ALDENIA GREEN,MAE OLA GREEN,ROBERT R GREEN,SHEILA HALL,CHAMIKA HANKS,SHANNON HANKS,VANESSA P HARRELL,JIMMIE A HARRIS,SHIRLEY K HARRIS,VICKI YVONNE HARRIS,WILLIE D HARRISON,BILLY HAWKINS,ANNA HAYES,SHERITA D HENDERSON,CAROLYN HENDERSON,CHRISTINE HILTON,MARY ALICE HILTON,WILBUR D HOBBS,SAUNDRA S HOLDER, JULIAN HOLLINGER,ALMA S HOOKER,ANNESE HOOKER,JOAN HUDSON,SHERRY K HUDSON,TONYA HIMES HUMPHREY,ANGELA HUTCHINS, LESTER IDLETT,DELLA MAE INGRAM,DEBORAH INGRAM,L1ZZIE L INGRAM,NANNY MAE INGRAM,TONNY L INGRAM, TONY INGRAM,WILLIE CILE JACKSON,DASHIA L JACKSON,KEISHA M JACKSON,ROSA

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

TITLE CATEGORY
Special Ed Parapro/Aide Information Services Clerk Special Ed Parapro/Aide Grade 2 Teacher Vocational (9-12) Teacher Substitute Teacher Grade 11 Teacher Substitute Teacher Grade 11 Teacher Special Ed Parapro/Aide Substitute Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Bus Driver Teacher of Moderate Intellectual Substitute Teacher Substitute Teacher Custodial Personnel ParaprofessionallTeacher Aide School Food Service Manager Substitute Teacher Teacher of Mild Intellectual Substitute Teacher Custodial Personnel Bus Driver Substitute Teacher Parapro Personnel - Pre-K Substitute Teacher Grades 9-12 Teacher Substitute Teacher Grade 11 Teacher Member, Board of Education Grade 5 Teacher
,Substitute Teacher
ParaprofessionallTeacher Aide Special Ed Parapro/Aide Substitute Teacher Substitute Teacher Member, B'oard of Education Family Services Coordinator School Food Service Worker Grades 6-8 Teacher School Food Service Worker Substitute Teacher Member, Board of Education School Food Service Manager Substitute Teacher Substitute Teacher Custodial Personnel
-2-

SALARIES

TRAVEL

$

1,569,54

23,905.92 $

22.00

9,474.66

34,612.66

26.04

44,542.80

565.00

4,313.70

40.00

47,529,32

44,80

8,995.36

1,112.81

36,450.28

316.64

2,075,00

1,427,50

9,283.54

50,952.12

100.00

80.00

14,253.60

1,321.34

14,891,94

2,600,00

27,827.60

1,640,00

8,230.16

8,695.28

1,667.70

8,814,12

46.20

300.00

50,765.64

536.67

40.00

45,629.36

392.48

975.00

174,88

22,230.58

1,485,00

14,128.72

3,713.11

200.00

600.00

1,650.00

1,009.16

14,247.20

262.21

8,479.80

38,573.56

11,247.86

2,652.40

975.00

194.77

15,343.37

560,00

433.35

66.88

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

NAME
JENKINS,WILLIE ANN JESTER,PATRICIA K JOHN,SUNUNDREIA L JOHNSON,DAVID JOHNSON,DOROTHY A JOHNSON,JACK JOHNSON,SANDRA G JONES,COURTNEY P JONES,ILENE S JONES,MAMIE D JONES,PATRICIA A JORDAN,EVELYN F JORDAN,JULIE C KEY,RITA PAULETIE KILLlNGSWORTH,CYNTHIA R KING,RAYMOND J KING,SHONNIE J KIRK,PHYLLIS LANE,KRISTIN LANE,LANDRA B LANE,RHONDA T LANGS,TERESA C LASSITER,JULIE LAVATIE,DONALD E LEAVETIE,LARRY L LEAVETIE,PATRICIA ANN LEDNICKY,CHARLES D L1NDSEY,ELlZABETH M L1SENBY,MILLICENT F LOFTON,THERESA LOVE,CARL LUSK,MICHAEL SCOTI MADGE,LAKESHA
MANRY,TOMMY 0
MATHIS,ANNA LEWIS MATHIS,SHIRLEY MCMURRIA,WENDY A MCNAIR,DONNA MIKE,L1SA L MILLER,ANNIE RUTH MILLER, FRANK MILLER,LARUE S MOSES,CINDY R MUHAMMAD,STEPHANIE MURPHY,DALE D NEAL,JIMMY LEE NORMAN,MARIHELYN NUNALLY,MARY I OLlVER,ERIC BRET~ND OLIVER,FRED J

TITLE CATEGORY
Grade 5 Teacher Preschool Special Ed Teacher Grade 2 Teacher Special Education Bus Driver In-School Susp Teacher Custodial Personnel Substitute Teacher Substitute Teacher Custodial Personnel Custodial Personnel Support Serv Secretary/Clerk Custodial Personnel LibrarianlMedia Specialist School Secretary/Clerk Kindergarten Teacher Substitute Teacher Finance/Business Service Mgr Teacher of Mild Intellectual Speech-Language Pathologist High School Counselor Grade 3 Teacher Substitute Teacher Teacher of Mild Intellectual Substitute Teacher Custodial Personnel Substitute Teacher Grades 9-12 Teacher Teacher of Moderate Intellectual Finance/Business Personnel Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Grade 7 Teacher Speech-Language Pathologist Kindergarten Teacher Substitute Teacher Vocational (9-12) Teacher Substitute Teacher Custodial Personnel Member, Board of Education Teacher of Mild Intellectual Grade 4 Teacher Substitute Teacher Grades 6-8 Teacher Substitute Teacher Gifted Middle (6-8) Teacher Bus Driver Substitute Teacher Pre-K Director
-3-

SALARIES

TRAVEL

$

39,682.54 $

33.60

44,463.56

34,379.83

107.80

9,689.06

22,751.40

12,497,70

500.00

940.00

121.71

3,715.58

19,095.12

785.48

3,485.53

53,177.68

660.41

9,729.46

60.14

45,414.70

100.00

35,344.24

1,371.77

.33,043.30

5,530.84

58,868.17

932.99

35,387.86

117.32

200.00

31,271.30

750.00

13,954.70

20.06

38,875.32

45,929.36

16,706.12

100.24

946.10

427.50

100.00

280.00

46,029.32

54.88

29,035.00

850.44

44,800.54

160.00

45,629.36

220.00

3,735.64

675.00

3,611.38

42,860.48

102.48

120.00

34,544.65

433.60

26.75

44,830.62

266.24

10,891.81

20.00

3,958.78

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

NAME
OLlVER,L1LLlE B OLlVER,MARCHETTE PAUL,BEVERLY W PAUL, BOBBY PAUL,RONALD R PITTMAN,MARGARET RAMBEAU,MILLIE A REDDICK,SANDRA DELORIS REED,RUBY JONES REEVES,GLADYS RISH,BEVERLY B RIZER,DOROTHY ANN ROBINSON,DONALD J ROBINSON,VERONICE SANDERS,WILLIAM A SCOTT,DOROTHY SCOTT,JOSEPHINE SESLEY,R WIL JR SEVERSON,RUTH SHEDRICK,CHARLIE F SHORTER,FREDERICK SILLS,SADIE M SMALL,SHIRLEY SMITH,MARTHA M STANFORD,CHARLIE STEPHENS,MYRA M STRINGER,ANNIE STRIPLlNG,CHARLES L JR STUART,ILEEN SUDDERTH,SANDRA C SWAN,LAVINIA F TALIAFERRO,JOYCE TAYLOR,BRENDA C TAYLOR,DIANA D TAYLOR,ELlZABETH B TEMPLES,ELNITA THOMAS,ELLIS A THOMAS,L1LLlE MAE THOMPSON,CAROL C THOMPSON,ELMIRA D THORNTON,ANNIE G THREADCRAFT,DENNIS B TIMMONS,J H TIMPSON,RENA TURNER,ROBERT E WADDELL,MILLY C WALDEN,PRISCILLA T WARD,TOMMIE W
WATERS,VERONICA 0
WATKINS,HEATHER B

TITLE CATEGORY
Grade 1 Teacher Substitute Teacher Grade 1 Teacher Member, Board of Education Technology Specialist Special Ed Parapro/Aide Grade 5 Teacher Substitute Teacher Bus Driver ParaprofessionallTeacher Aide Grade 3 Teacher Bus Driver Principal Substitute Teacher Director of Curriculumllnstr Grade 6 Teacher Lottery Pre-School Teacher Substitu1e Teacher School Food Service Worker Custodial Personnel Grade 8 Teacher Secretary Custodial Personnel Special Education Director Substitute Teacher School Food Service Worker Substitute Teacher Grades 6-8 Teacher Substitute Teacher Food Service SeclClerklBkkpr Grade 2 Teacher Special Ed Parapro/Aide Elementary Counselor Substitute Teacher Finance/Business Personnel Substitute Teacher Transportation Mechanic Substitute Teacher Grades 6-8 Teacher Substitute Teacher Special Ed Parapro/Aide Substitute Teacher Superintendent Substitute Teacher Grade 10 Teacher Teacher of Mild Intellectual Bus Driver Attendance Worker Kindergarten Teacher Other Instructional Provider
-4-

SALARIES

TRAVEL

$,

41,250.22 $

326.34

295.00

46,262.66

1,575,00

21,957.11

603.92

8,103.47

24.64

4,655.34

200.00

13,919.80

2,517.01

45,779.36

22.40

7,739.64

73,671.59

1,011.64

1,191.00

67,288.84

1,695.71

42,462,46

89.60

32,979.00

141.68

16.05

9,084.89

20,832.87

81.84

4,146.66

10,880.00

706.21

32,987.50

1,270.78

94.00

9,090.89

3,200.00

40,715.80

427.50

23,699.20

36,571.14

33.00

9,034.22

6,272.50

370.00

9,438.00

707.00

30.00

20,895.32

53.47

1,085.00

47,757.64

161.89

5,870.60

91.28

9,045.90

22.04

2,790.00

80,246.50

1,991.72

1,020.00

43,282.12

45,414.70

15,817.33

. 22,080.58 .

486.64

47,886.08

24,058.81

146.16

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

NAME
WEST,TODD WHITE,OLA MAE WILKERSON,LUCY WILLlAMS,ADRIANE . WILLlAMS,ALlCE RUTH WILLlAMS,BERNICE D WILLlAMS,GLORIA WILLlAMS,JESSE WILLlAMS,JOHN H WILLlAMS,JULlA H WILLlAMS,L1SHONA WILLlAMS,MAMIE C WILLlAMS,MARY JO WILLlAMS,MICHAEL WILLlAMS,RUFUS WILLlAMS,TRAMAYNE V WILLlAMS,WANDA BRYANT WILLlAMS,WESLEY M WILLlAMS,WILLlE LENOISE WIMS,ALlCE EAFFORD WIMS,JOANN H WIMS,KARON WORSLEY,LARRY H WRIGHT,CHARLIE JR ZACHARY,JERRY ZACHARY,VERNA ZACKERY,KATHERINE
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
In-School Susp Teacher ParaprofessionalfTeacher Aide Bus Driver Substitute Teacher SUbstitute Teacher Special Ed Parapro/Aide ParaprofessionallTeacher Aide Maintenance Personnel Vocational (9-12) Teacher Principal Substitute Teacher Kindergarten Teacher ParaprofessionalfTeacher Aide Instructional Specialist P-8 Instructional Specialist P-8 Substitute Teacher School Secretary/Clerk Substitute Teacher Custodial Personnel Substitute Teacher Grade 5 Teacher Bus Driver Young Farmer Teacher Substitute Teacher Substitute Teacher Substitute Teacher Bus Driver

SALARIES

TRAVEL

$

44,554.42

12,242.24

7,887.99

80.00

32.10

8,259.64

15,955.92 $

67.48

27,322.94

55,179.24

.61,424,84

368.18

495.00

42,763.81

11,155.62

43.75

45,574.88

252.56

41,015.82

40.00

15,201.84

83.72

80.00

1,246.55

670.00

48,674.32

6.00

50,356.00

2,270.02

3,407.97

40.00

20.06

10,828.80

$ 3,937,756.89 $ 29,686.79

-66,796.07 63,019.94

-601.41 25.20

Totals per Report

$ 3,933,980.76 $ 29,110.58

-5-