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SUPPLEMENTARY INFORMATION 
 
CLAY COUNTY BOARD OF EDUCATION 
 
FORT GAINES, GEORGIA. 
 
SCHEDULE OF SALARIES AND TRAVEL 
 
l 
 
YEAR ENDED JUNE 30, 1998 
 
'- - - - - - - - - - - - - - - - - - - - - 
 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 
 
 SUPPLEMENTARY INFORMATION CLAY COUNTY BOARD OF EDUCATION 
- TABLE OF CONTENTS - 
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
March 30, 1999 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members ofthe Clay 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 ofthe Clay County Board of Education, as of and for the year ended June 30, 1998, and have issued our report thereon dated March 30, 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 auditpr'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 ofthe Clay 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 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 of the management of the Clay County Board of Education. This restriction is not intended to limit the distribution ofthis report which is a matter ofpublic record. 
Respectfully submitted, 
 
CLV:gp 98ARL-50A 
 
Claude L. Vickers State Auditor 
 
 SCHEDULE OF SALARIES AND TRAVEL 
 
 NAME 
ADAMS.STARLA A ADAMSON,DEBRA G ALLEN,ALFRED ALLEN.EARNEST JAMES AVERY,GUSSIE BAKER,JACQUELINE G BENNETT.BRANDY N BOYETT,KATHY S BROWN,MELVIN BRYANT.KAY M BURNETT,LILLIAN J CASH.LAURA M CHAFFIN,LA VERNE CHRISTIAN,FELICIA A CHRISTIAN.SHIRLEY ANN CHRISTIAN.WILLIE SAM COLLIER, JILL CULVER,ARWILDA CURRY,CHARLENE C CURRY.DEEDS CURRY.LINDA DANIELS,JAMES DANZV,IDA RUTH DAVIS,KAREN L DAVIS,WILLIE FRED DOUGHTY,AREANA FOSTER.GAIL K GILBERT,RUBY N GLAZE,GEORGIA SALARY GOLDEN.CLAUDETTE GREEN,CHRISTI B GRIMSLEY.JOHNNIE M HARN.SANDRA E HARTLEY.GEORGE 0 HICKOX JR,OTTIS LEE HODGE,JOSEPH LEE HULL,ALMATINE HULL,ROSAM HUTTO,JENNIFER ANN  HUTTO,MARY INGRAM,JOHN GLENN INGRAM,KIMBERLY IRVIN,ORETHA D JACKSON.DAVID JACKSON.GLORIA H JACKSON,JULIA L JACKSON.MARYE 
 
CLAY CO!JNTY BQARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1998 
 
TITLE CATEGORY 
School Secretary Substitute Custodial Personnel Substitute Paraprofessional/Teacher Aide Grades K-5 Teacher Substitute Food Service Sec/Clerk/Bkkpr Bus Driver Family Services Coordinator Paraprofessional/Teacher Aide Substitute Grades 6-8 Teacher Substitute General Admin Secretary/Clerk Bus Driver Grade 1 Teacher Special Educ Teacher P-12 Finance/Business Service Mgr Substitute Substitute Grade 7 Teacher Grade 4 Teacher Special Educ Teacher P-12 Bus Driver Grades K-5 Teacher Paraprofessional/Teacher Aide Custodial Personnel Grade 5 Teacher Lottery Pre-School Teacher  Kindergarten Teacher Principal Paraprofessional/Teacher Aide Superintendent Technology Specialist Substitute Paraprofessional/Teacher Aide Substitute Substitute Grades K-5 Teacher Grades 6-8 Teacher Substitute School Food Service Worker Bus Driver/Janitor School Food Service Worker School Food Service Worker School Food Service Worker 
- 1- 
 
SALARIES 
 
TRAVEL 
 
$ 
 
14,641.32 $ 
 
500.00 
 
5,102.40 
 
507.00 
 
8,543.18 
 
26,672.73 
 
40.00 
 
764.00 
 
6,754.22 
 
40,141.48 
 
8,943.68 
 
220.00 
 
35,426.10 
 
860.00 
 
19,779.00 
 
6,915.96 
 
37,424.82 
 
40,325.26 
 
25,324.00 
 
50.00 
 
906.42 
 
36,793.66 
 
40,325.26 
 
25,690.00 
 
6,840.96 
 
40,325.26 
 
7,860.38 
 
518.40 
 
40,475.26 
 
30,441.86 
 
24,895.00 
 
49,436.56 
 
8,182.91 
 
59,841.48 
 
4,026.18 
 
500.00 
 
16,303.36 
 
1,386.88 
 
2,790.00 
 
40,291.60 
 
31,148.46 
 
4,876.40 
 
8,363.21 
 
23,802.03 
 
7,331.28 
 
708.89 
 
8,126.83 
 
48.00 
896.55 121.51 400.97 74.37 3,414.66 144.29 128.25 
90.97 140.08 370.82 
19.50 207.50 2,631.95 
71.49 
73.27 
94.34 
 
 CLAY CO!JNTY BQARD OF EDUCATION SCHEDULE QF ALARlt; AND TRA~L 
YEAR ENDED J!JNE 30, 1998 
 
NAME 
JAMES,TRACI W JOHNSON.CHANDRA T JOHNSON,CINDY JOHNSON,ELIZABETH JOHNSON.SAMUEL T JOHNSON.WILLIE M JONES,ROBERT L KIRKLAND,EMOGENE BURNUM LEE,MARGIE S LEVETTE,ALESIA N LEWIS,SUSIE P LINDSEY,REBA MARBLE.DWAYNE E MCCOY,ROSIE J MCCRAY,DEBRAJ MCCRAY,TALAE L MERKISON,LEAH G MOODY,DONNA POWELL MORGAN,CONNIE PAIR,HEATHER BROOKE PERRYMAN,JODEL PETE,ALICE PETE.LAWANA S PILCHER,CANDICE PORTER,MARTHA ANNE PRIESTER,DESTIE B REDDING.DELORIS RICKS,WILLIE JAMES RIVERS,BARBARA ANN RUSHING,SHIRLEY A SHIVERS,SUZANNE SIMMONS,CHANDRA S SMITH,ALICE SMITH.BEVELYN SMITH,JILL SMITH,LENDER R SMITH,PATRICIA ANN SMITH,ROBBIN SPANN,JULIA A STEELE,MALINDA L TAYLOR,BRENDA C THOMPSON,LEE J THOMPSON,ROBIN S THORNTON,B J THORNTON,JEFFERY L VAUGHN,MAMIE D WALKER,MICHAEL 
 
TITLE CATEGORY 
Grade 1 Teacher Kindergarten Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Paraprofessional/Teacher Aide Grade 6 Teacher Substitute Grade 5 Teacher Parapro Personnel - Pre-K Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Bus Driver Paraprofessional Substitute Substitute Paraprofessional!Teacher Aide Special Educ Teacher P-12 Grade 2 Teacher Speech-Language Pathologist Lottery Pre-School Teacher . Paraprofessional/Teacher Aide Lottery Pre-School Teacher Grade 2 Teacher Grade 3 Teacher Substitute Grade 3 Teacher Bus Driver Paraprofessional/Teacher Aide Substitute School Food Service Worker Lottery Pre-School Teacher Grades K-5 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grade 6 Teacher Substitute Substitute Substitute Grade 1 Teacher Grade 5 Teacher Custodial Personnel Substitute Bus Driver Athletics Director Librarian/Media Specialist  Bus Driver 
-2- 
 
SALARIES 
 
$ 
 
36,257.16 
 
33,982.14 
 
667.44 
 
40,325.26 $ 
 
10,149.00 
 
40,968.30 
 
1,092.00 
 
5,576.16 
 
8,255.46 
 
800.00 
 
9,380.50 
 
9,492.40 
 
7,281.76 
 
7,536.73 
 
1,740.00 
 
2,410.00 
 
8,943.68 
 
6,398.66 
 
35,134.00 
 
30,896.72 
 
41,150.26 
 
4,746.20 
 
4,656.16 
 
24,757.18 
 
35,143.66 
 
400.00 
 
40,137.78 
 
6,920.96 
 
8,603.18 
 
2,270.00 
 
15,758.70 
 
25,650.80 
 
40,325.26 
 
10,926.24 
 
8,543.18 
 
40,325.26 
 
1,000.00 
 
460.00 
 
2,950.00 
 
35,668.66 
 
23,491.18 
 
4,932.90 
 
585.00 
 
16,526.42 
 
13,080.00 
 
40,850.26 
 
6,810.96 
 
TRAVEL 
75.29 102.22 63.88 
50.50 50.00 
307.73 
21.50 448.00 42.72 574.86 
6.50 150.23 
766.94 
 
 NAME 
WARR,BRANDI ROSS WASHINGTON ,GEORGE JR WASHINGTON,VERONICA L WHITE,DARLENE WILLIAMS,ETHEL MAE WILLIAMS,LELAR R WILLIAMS,MINEVA WOOD.KATHLEEN H WRIGHT,KIMBERLY L YOUNG.DOROTHY 
Accruals June 30, 1997 June 30, 1998 
 
CLAY ~Ql..!~TY BQARD QF ED!..!~ATIQN SCHEDULE QF SALARIES AND TRAVEL 
YEAR ENDED J!..!NE 30, 1998 
 
TITLE CATEGORY 
Grades K-5 Teacher Bus Driver Grade 6 Teacher Paraprofessional/Teacher Aide School Food Service Worker School Food Service Worker Paraprofessional/Teacher Aide Family Services Coordinator Kindergarten Teacher Bus Driver 
 
SALARIES 
 
$ 
 
3,830.00 
 
6,810.96 
 
6,867.27 
 
8,009.20 $ 
 
8,011.77 
 
8,126.83 
 
9,492.40 
 
36,210.38 
 
20,318.30 
 
6,769.68 
 
$ 1,669,528.04 $ 
 
-54,286.85 53,420.35 
 
TRAVEL 57.00 126.75 
11,772.64 
 
Totals per Report 
 
$ 1,668,661.54 $ =====11:i:::!:,7=7=2=.64= 
 
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