Echols County Board of Education, Statenville, Georgia, schedule of salaries and travel, year ended June 30, 2001

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
GJAA5co
.RI
E~io E..18 :2.DOo- c;;2COI Su.pp!.
I
ECHOLS COUNTY BOARD OF EDUCATION
STATENVILLE, GEORGIA SCHEDULE OF SALARIES AND TRAVEL FOR THE FISCAL YEAR ENDED JUNE 30, 2001
Russell W. Hinton State Auditor

ECHOLS COUNTY BOARD OF EDUCATION
- TABLE OF CONY., .,5 -
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE L1 ~ALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

RussELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Slreel, S.W.. Suite 214 Atlanta, Georgia 30334-8400
April24,2002

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Echols 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 ofthe Echols County Board ofEducation, as of and for the year ended June 30, 2001, and have issued our report thereon dated April 24, 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 opinion.
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 Echols 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 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 Echols 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

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

NAME
ADAMS,ANGIE ADAMS.JANICE C ADAMS.MARGO L ALLEN.JULIE L ASHTON.TERESA BANKS.JILL BARRETT.NANETTE C BASKIN.KAREN N BELL.BULAH M BENNETT.LORIS BENNETT.PAMELA T BEVERLY,KIMBERLY BEZONA,RONALD E BROWN.TAMMY C BURKHEIMER,GERI K BURNAM.JEFFREY A BURR.KAYA CANTEY,JAMES E CANTEY,WILLIAM D CARTER.AMY D CARTER.CHARLES S CARTER.LEROY BRYCE CARTER.MARIE CARTER.MARYL CARTER.RHONDA R CHAMBERLAIN.DEBORAH D CHAMBERS.ANNIE J CHURCH.MICHELLE A CORBETT.DOROTHY S CORBETT.FLOYD F CORBETT.KATHLEEN H CORBETT.LINDA CORBETT.LISA CORBETT.PHILLIP H CORBETT.SHARON K COX.CLAUDE D COX.PATRICIA A COX.PATRICIA H CROSBY.ALINE R CROSBY.MELISSA C CROSBY.PEGGY CULPEPPER,BROOKS E CULPEPPER,GENE CULPEPPER,JACQUELINE R CULPEPPER.TAMMY CUMBESS,TIFFANY DAVIS.AMANDA D DAVIS.JEAN H DAVIS.JEANETTE DAVIS,MORRIS W DAY.RANDI DELOACH,FADWA DICKEY.WILLIAM J DUKES,ANNAH LOU

TITLE CATEGORY
Substitute Teacher Grade 3 Teacher Substitute Teacher Speech-Language Pathologist Special Education Interrelated High School Counselor Bus Driver Grades 9-12 Teacher Custodial Personnel Grades 9-12 Teacher Substitute Teacher Grade 2 Teacher Grades 9-12 Teacher Parapro Personnel - Pre-K Grades 9-12 Teacher Assistant Principal Paraprofessional/Teacher Aide Transportation Mechanic Custodial Personnel Substitute Teacher Plant Operations Director/Mgr Substitute Teacher Substitute Teacher Grades 9-12 Teacher Grade 1 Teacher Member, Board of Education School Food Service Worker Paraprofessional/Teacher Aide Early Intervention Teacher (Kind.) Bus Driver Grade 3 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Member, Board of Education Grade 6 Teacher Technology Specialist Grades 6-8 Teacher Special Ed Parapro/Aide Bus Driver Grade 4 Teacher School Food Service Worker Grades 9-12 Teacher Grades 9-12 Teacher Substitute Teacher Member, Board of Education Substitute Teacher General Admin Secretary/Clerk Bus Driver Paraprofessional/Teacher Aide Custodial Personnel Grades K-5 Teacher Substitute Teacher Grades 9-12 Teacher School Food Service Worker
-1-

SALARIES

TRAVEL

$

2,587.88

46,079.34

108.15

43,877.12 $

670.16

35,434.42

268.34

42,541.70

360.92

8,118.04

8,218.08

11,771.04

28,482.99

463.50

22,931.60

45,919.34

8,349.86

29.12

24,308.30

48,925.64

1,305.26

12,873.22

23,600.04

17,520.00

1,552.73

27,843.04

1,854.00

3,715.74

41,088.56

39,645.40

350.00

8,414.62

9,857.44

40,465.88

33.60

7,532.43

33,478.96

8,018.94

2,836.54

750.00

37,200.26

51,499.32

3,277.10

37,250.26

11,788.88

13,769.32

32,193.36

6,383.70

47,438.90

43,454.40

2,523.48

61.80

2,667.93

1,243.73

19,280.04

286.29

7,838.04

11,150.36

11,092.64

25,068.30

133.91

4,520.04

6,950.56

NAME
EUBANKS.ALISON B EVANS,MARION J FIELDING.JAMES E FLETCHER.CYNTHIA A FLOWERS.MARNIE M FOSTER.LANA R GREEN.DON L GRIMSLEY.VIDA HALL,J LAVERN HAMBLIN,MARGARET H HENDERSON,INEZ V HENDERSON.VERA HENDLEY.MICHELLE HENDLEY.RICHARD H HENDRICKSON.ROLLA B HICKS.DONALD R HICKS.NANCY L HICKS,SARA D HIERS.AMANDA B HIGHSMITH,BEVERLY P HILL,REBECCA H HOWELL,CLARISE HOWELL.WILLA D HUGHES.CHARLES L HUGHES.CHERI M HUTCHINSON.BONNIE JARRARD.FRANCES M JOHNSON.DANNY M JOHNSON.SHIRLEY L JOYCE.YOLANDA M KAPLAN.JANET S KING,SHANNON C KINSEY,DOROTHEA LAMBERT.BRENDA J LAMBERT.MARY D LANE.HELEN S LOONEY.MARY J LOVINS,DEBORRAH K MAINE.JENNIFER L MANAC,MINNIE L MATHIS.CHRISTINE L MATHIS,JANIE W MCCORKLE.MELISSA L MCGUIRE.LAURA C MCKINNON.AMY P MCLEOD.ABBIE D MCLEOD.SHELLIE R MILAM.SANDRA L MOORE.PATRICIA L MULLIS.CHRIS A MURPHY.LAURA ANN NOLAN,AMYH PEARSON.FAYE PINHOLSTER,BETH R

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

TITLE CATEGORY
Early Intervention Primary Teacher Substitute Teacher Member, Board of Education Special Ed Parapro/Aide School Food Service Worker Grade 5 Teacher Substitute Teacher School Food Service Worker School Food Service Worker School Secretary/Clerk Substitute Teacher Bus Driver Parapro Personnel - Pre-K Member, Board of Education Grades 9-12 Teacher Superintendent Grade 8 Teacher Kindergarten Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Substitute Teacher Grade 1 Teacher Principal Librarian/Media Specialist Library/Media Support Parapro Substitute Teacher Grades 6-8 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher School Food Service Worker Special Education Interrelated Kindergarten Teacher Director of Curriculum/Instr Substitute Teacher Grade 2 Teacher Grade 4 Teacher Bus Driver Substitute Teacher Paraprofessional/Teacher Aide Substitute Teacher Lottery Pre-School Teacher Early Intervention Primary Teacher Kindergarten Teacher Paraprofessional/Teacher Aide Grade 1 Teacher Substitute Teacher Paraprofessional/Teacher Aide School Psychologist Grade 8 Teacher Paraprofessional/Teacher Aide Family Services Coordinator
-2-

SALARIES

TRAVEL

$

29,644.64 $

47.04

240.77

450.00

7,281.02

6,308.70

35,369.90

507.12

2,464.28

1,570.78

3,728.62

10,530.85

3,293.50

7,863.04

7,809.80

750.00

30,246.70

95,140.20

3,832.56

43,609.08

5,443.78

4,274.03

8,633.24

27,840.52

4,037.60

6,475.84

91,396.38

4,766.85

47,911.40

265.32

12,121.38

4,701.96

35,293.38

44,318.04

8,911.06

612.85

82.40

1,066.28

25,535.00

212.65

29,749.50

74,927.52

1,948.74

350.20

46,029.34

27,411.32

346.96

8,630.54

3,772.39

8,018.94

1,848.85

23,681.60

33,355.14

302.52

27,811.20

231.96

1,040.54

36,300.26

236.90

4,095.05

50,428.54

1,262.22

31,112.46

5,269.18

32,981.42

247.24

------ ~----------- - --- --------------------_________.....------..---------------

NAME
PITTMAN.MELISSA G PRINCE.TAWANNA A PRINE,EVELYN G RAVEN.BETTY P REGISTER.CHESTER REGISTER.PENELOPE P REID.DIANN S REID,JUHAN L RICHARDSON.EDDIE RICHARDSON.LAVERNE P RIFE.MYRTLE ELAINE RITTER.MARY L ROBERTS.BOBBY ROBERTS.JEAN T ROBERTS.KELLY A ROBERTS.TANA R ROBINSON.ROSA T RODGERS,CARLOS L ROSSER.DAVID ROWE,AMYR SELPH.CAROL H SMITH.MICHAEL B SPIRES,LETRELLE STALVEY,AMANDA STATEN,DONNA STATEN.FLORENCE T STELFOX,ANDREA G STELTENPOHL,KRISTI A STEWART.CYNTHIA E STRICKLAND,CHARLOTTE STRICKLAND,CURTIS G TEFFT,SYLVIA S TOMLINSON.JOYCE H TRELOAR.SCARLETT TUCKER.NATASHIA VANN.PATSY VOYLES.SHANNON L WALKER.LEE WEST.BRANDON WICKS.KELLY B WORTH.BRENT WORTH.LINDA R YOUNG.CINDY YOUNG,LINDA J ZEIGLER.CYNTHIA S
Accruals June 30, 2000 June 30, 2001

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

TITLE CATEGORY
School Secretary/Clerk Grades 6-8 Teacher Grades 9-12 Teacher School Food Service Worker Member, Board of Education Lottery Pre-School Teacher General Admin Secretary/Clerk Member, Board of Education Plant Operations Director/Mgr In-School Susp Teacher Bus Driver Special Education Interrelated Special Education Interrelated Grades K-5 Teacher Special Education Interrelated Vocational (9-12) Teacher Food Service Administrator Substitute Teacher Substitute Teacher General Admin Secretary/Clerk Grades 6-8 Teacher Custodial Personnel Food Service Sec/Clerk/Bkkpr Substitute Teacher School Food Service Worker Grade 7 Teacher Kindergarten Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grade 8 Teacher Member, Board of Education Grade 2 Teacher Support Serv Secretary/Clerk School Food Service Worker Substitute Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Substitute Teacher Substitute Teacher Technology Specialist Substitute Teacher Bookkeeper Early Intervention Primary Teacher Custodial Personnel Substitute Teacher

SALARIES

TRAVEL

$

10,851.80

41,824.10

40,736.98 $ 1,589.22

10,459.49

1,100.00

31,643.38

26,280.00

60.33

500.00

29,103.04

42,674.76

16,437.66

41,735.80

35,039.42

54,464.38

465.40

5,973.34

33,383.20

331.96

85,139.62

1,771.19

41.20

648.90

11,190.66

47.32

52,715.62

331.96

13,880.04

10,838.70

38.92

280.68

502.20

53,085.64

92.24

21,388.30

32,165.94

782.40

21,006.45

346.96

750.00

44,592.10

32.26

11,003.54

3,019.90

221.45

1,194.20

39,465.76

1,754.87

2,126.96

46,692.12

3,029.34

296.13

22,780.00

29,555.00

11,296.92

370.80

$ 3,033,501.65 $ 30,862.55

-38,845.06 41.027.24

Totals Per Report

$ 3,035,683.83 $ 30,862.55 -3-