EFFINGHAM COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL Russm.L W, HINTON STATE AUDITOR (404) 6562174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W. Suite 214 Atlanta, Georgia 30334-8400 July 3, 2003 Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education and Superintendent and Members of the Effingham 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 Effingham County Board of Education, as of and for the year ended June 30, 2002, and have issued our report thereon dated July 3, 2003, 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 of America 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 of Education's financial statements was qualified for the Board of Education's failure to record as expenditures certain salaries earned by employees ofthe Board of Education as ofJune 30, 2002, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2001, are recorded as expenditures in the fiscal year 2002 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America. 2002ARL-50 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 generalpurpose financial statements of the Effingham County Board ofEducation. The Schedule ofSalaries 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 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 Effingham 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. tfully submitted, ~-~ a,, RWH:gp 2002ARL-50 SCHEDULE OF SALARIES AND TRAVEL EFFINGHAM COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002 NAME AARON, PAULETTE T ABEL, SUSAN S ADAMS, LISA M ADDISON, PETRONIA ADKINS, NANCY AIDS, BRENDA 0 AIKEN, TARA F AKINS, LINDA E AKINS, MELISSA AKINS, WILLIE M ALDRICH, JESSE B ALIFFI, KAREN L ALLEN, A_LICIA M ALLEN, BETTYE ALLEN, BOBBIE K ALLEN, KATHRYN F ALLEN, KRISTIN D ALLEN, LAWANDA D ALLEN, REBECCA F ALLEN,SHERIM ALLEN, TROY L ALLREAD, KELLY D AMBROSE, ANNIE S AMBROSE, DANA W AMBROSE, DEANNA M AMBROSE, HARRIET AMBROSE, MYRTLE AMBROSE, SUSAN L AMBROSE, VIVIAN J ANDEREGG, PAMELA P ANDERSON, ANN L ANDERSON, JAMES P ANDERSON, JILL ANDERSON, LINDA G ANDREWS, LUCILLE ANDREWS, RUBY V ANSLEY, ANNETTE ANTEE.SANDRA ANTHONY, PHYLLIS M ANZUR, ROSALEA J ARNOLD, BRENDA J ARNSDORFF,CHERYL ARNSDORFF, GREGORY E ARNSDORFF, MEREDITH R ARNSDORFF, PAULE ARNSDORFF, RENEE L ARNSDORFF, SUSAN T ARNSDORFF, SYLVIA L ARNSDORFF, YVONNE T ASHCRAFT, SONDRA ASHLEY, CARLISS M ATKINS, DEBORAH G ATKINS, LAURA ATKINS, SHELIA P TITLE CATEGORY Substitute Teacher Special Education Interrelated Early Intervention Primary Teacher Substitute Teach er Bus Driver Grade 1 Teacher Grade 8 Teacher Bus Driver Grades 9-12 Teacher School Food Service Worker Substitute Teacher Substitute Teacher ParaprofessionalfTeacher Aide Lottery Pre-School Teacher Assistant Principal Grade 2 Teacher Substitute Teacher Grades 6-8 Teacher Grades K-5 Teacher Special Ed Parapro/Aide Subslttute Teacher Grade 1 Teacher Special Ed Parapro/Aide Library/Media Secretary/Clerk Paraprofessional/Teacher Aide ParaprofessionalfTeacher Aide Bus Driver Teacher of Mild Intellectual Substitute Teacher Preschool Special Ed Teacher Vocational (9-12) Teacher Plant Operations Director/Mgr Food Service Sec/Clerk/Bkkpr Food Service Sec/Clerk/Bkkpr School Food Service Worker Special Ed Parapro/Aide Kindergarten Teacher Bus Driver Librarian/Media Specialist Grade 5 Teacher Paraprofessional/Teacher Aide Bookkeeper Director of Curriculum/Instr Principal Maintenance Personnel Paraprofessional/Teacher Aide School Food Service Worker Special Ed Parapro/Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Speech-Language Pathologist Grade 1 Teacher Grades 9-12 Teacher Bus Driver - 1- SALARIES TRAVEL $ 5,940.00 48,557.60 30,113.72 76.05 12,214.41 48,599.30 47,495.59 6,676.22 46,450.31 $ 22.40 10,740.64 267.82 2,246.66 696.49 30,538.10 303.46 56,522.50 37,510.92 200.00 38,368.03 36,223.50 1,719.50 2,224.50 30,508.68 11,115.62 10,894.32 10,768.28 12,331.69 8,911.00 48,572.14 2,946.41 50,481.14 1,372.53 54,125.96 491.57 50,100.00 247.23 10,138.84 362.04 8,163.94 9,528.86 12,188.76 1,000.00 6,894.43 43,087.70 32,712.71 20,575.80 18,267.08 77,486.52 6,150.73 77,454.00 648.44 14,134.19 10,072.22 9,402.30 11,020.94 41,252.42 9,821.18 19,245.75 50,141.74 56.84 10,793.16 7,963.86 EFFINGHAM COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 NAME AURELIO, CAMILLE J AUSLEY. SHEILA W AUSTIN, AMY M AUTRY, ANGELA G BACK, SHANNON L BACON,CHERYLJ BACON.ROBERTA BAGGETT, BRENDA J BAILEY, HOLLIE N BAILEY, TINIE M BAKER, ANGELA Y BAKER, DAWN A BAKER, SHAWNA J BALDWIN, CYNTHIA S BALDWIN, REGINA G BALL, NATHANIEL J BANISTER, CHARLIE W BANISTER, DONNA M BARKER, JOHN E BARKER, LOU A BARNER.CARLETTA BARNER, GLYNDA H BARNES, CHRISTOPHER R BARNES, JAMES M BARNES, TERESA R BARNWELL, MELISSA A BASHLOR, PAMELA K BATTEN, SANDRA S BAUMAN, ELIZABETH BAZICKI, TAMMY L BEACHAM,HERSHELL BEALE, SAUNDRA J BEAM, DEBORAH M BEARD, TRACY BEDNARSKI, JONI A BEECHER, CHRISTOPHER H BELL, JOYCE BELL, KIMBERLY M BELOGORSKA, DONNA S BENDIG, SHANNAN L BENNETT, BOBBIE JO BENNETT, CARMEN C BENNETT, CHERYL M BENNETT, EDITHE BENNETT, MARK W BENNETT, NECA U BENNETT, PETER N BENNETT, TINIE R BERRY, SARILYN B BESLIN, JANA D BETTINGER, JOSEPH C BEVILL, AMANDA N BEVILL, WAYNE D BIRGE, JOHN P TITLE CATEGORY Substitute Teacher Grade 3 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades K-5 Teacher School Secretary/Clerk School Food Service Worker Early Intervention Teacher (Kind.) EIP 4th and 5th Grade Teacher Special Education Bus Driver Substitute Teacher Grades 9-12 Teacher Substitute Teacher Early Intervention Teacher (Kind.) Special Ed Parapro/Aide Grade 5 Teacher Assistant Principal Grades 9-12 Teacher Grades 9-12 Teacher EIP 4th and 5th Grade Teacher School Food Service Manager Teacher of Emotional/Behavioral Substitute Teacher Maintenance Personnel Early Intervention Primary Teacher Substitute Teacher Grades K-5 Teacher Paraprofessional/Teacher Aide Grade 3 Teacher Substitute Teacher Principal Paraprofessional/Teacher Aide Grade 5 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Finance/Business Service Mgr Food Service Sec/Clerk/Bkkpr EIP 4th and 5th Grade Teacher Early Intervention Primary Teacher Substitute Teacher Grade 2 Teacher Middle School Explor Teacher Special Ed Parapro/Aide Grades K-5 Teacher Maintenance Personnel Staff Development Specialist Vocational (9-12) Teacher Grade 7 Teacher Teacher of Specific Leaming Grades 9-12 Teacher High School Counselor Paraprofessional/Teacher Aide Maintenance Personnel Grades 9-12 Teacher -2- SALARIES TRAVEL $ 178.03 54,544.24 4,441.50 5,627.21 35,497.53 $ 48.72 10,012.54 2,738.40 4,509.14 54,011.47 2,623.04 11,091.42 21,890.08 405.44 1,600.00 29,086.71 344.03 40,134.08 11,580.50 2,232.72 54.00 68,496.04 1,583.82 48,707.64 54,866.92 48,899.00 18,201.38 7,356.00 1,491.08 8,638.08 43,827.86 927.25 41,995.37 11,681.02 32,615.40 120.00 69,576.96 810.04 8,256.80 42,538.61 10,206.70 10,460.81 68,100.00 166.98 11,081.08 678.72 30,627.36 41,615.46 40.00 26,610.01 37,026.68 508.35 9,412.28 39,834.08 34,100.29 71,300.25 1,289.81 46,607.60 2,752.38 30,966.92 35,177.20 35.00 32,239.25 240.36 45,324.61 8,649.68 5,562.40 31,709.73 114.52 EFFINGHAM COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 NAME BIRGE, SUSANNA E BISHOP. CAROL G BLACKSTOCK, AMY T BLACKSTOCK, WALLACE R BLAND, FRANCESCA A BLAND, GINA M BLEWETT, MARGIE S BLEWETT, REGINA E BLOCKER, KATHRYN M BLOM, VALERIE N BLOODWORTH, AMELIA A BOATRIGHT, DELORES A BOLEN, JULIA BOLES, MARY H BOLTON.STACEY BONSALL, LORRIANE BOOKER, ADRIANE M BOONE, DENIA M BOUTWELL, MARGARET A BOWMAN, MIRIAM L BOYD, WENDY B BOYETT, STACY D BOYETTE, SUSANNA S BOYKIN, HOLLY A BOYKIN, VIRGINIA T BOYLES, PATRICIA B BRACKETT, STEVE P BRADLEY, BRENDA J BRADSHAW, KATHY S BRAGG, GERALDINE BRANCH, LISA BRANNEN.NANCY BRANNEN, TAMMY T BRANNEN, WILLIAM L BRANSON, MARY Y BRANT, BARBARA W BRASWELL, VERA E BRECKENRIDGE, JOHN S BREWER, SHARON A BRICKHOUSE, ROXANNE BRIDGES, ANGELA M BRIERTON. WANDA K BRIGDON, ERICA L BRIGHT, KAREN C BRINDLEY, KAREN Z BRINSON, CHERYL K BRINSON, CHRISTIE H BRINSON, KAREN B BRINSON, PAUL M JR BRITT, JOLIE A BRITT, TARA D BROOKS, CHERYL A BROPHY, KENDRA A BROWN, BEVERLY S TITLE CATEGORY Grades 6-8 Teacher Grade 3 Teacher Grade 1 Teacher Grade 4 Teacher Lottery Pre-School Teacher Substitute Teacher Grade 2 Teacher Grade 2 Teacher Grade 5 Teacher Substitute Teacher Special Education Interrelated Paraprofessional/Teacher Aide Substitute Teacher School Psychologist Grades K-5 Teacher Grades K-5 Teacher Preschool Special Ed Teacher School Secretary/Cieri< Speech-Language Pathologist Paraprofessional/Teacher Aide Early Intervention Primary Teacher Preschool Special Ed Teacher Paraprofessional/Teacher Aide Kindergarten Teacher Paraprofessional/Teacher Aide Other Instructional Provider Teacher of Emotional/Behavioral Special Ed Parapro/Aide Paraprofessional/Teacher Aide School Food Service Worker Kindergarten Teacher Grades K-5 Teacher Technology Specialist Principal School Secretary/Cieri< Paraprofessional/Teacher Aide Bus Driver Grades 9-12 Teacher Other Instructional Provider Substitute Teacher Bus Driver Bus Driver Grade 1 Teacher Early Intervention Teacher (Kind.) Grades 9-12 Teacher Grade 4 Teacher Bus Driver Middle School Explor Teacher Principal Grades 9-12 Teacher Grades 9-12 Teacher Speech-Language Pathologist Grades 9-12 Teacher Grades 6-8 Teacher -3- SALARIES TRAVEL $ 31,695.29 42.434.70 37.331.78 51,636.60 33,734.60 364.20 55,302.32 42,248.98 32,307.46 341.66 26,600.50 12,226.29 776.81 50.407.70 $ 471.91 51,868.57 6,573.32 8,688.67 23.24 11,497.52 47,528.40 53.20 8,019.35 37,273.40 41,345.69 301.56 8,953.89 31,441.64 10,072.22 11,717.00 11,271.90 9,632.41 10,808.18 6,372.41 30,808.68 48.72 27,038.58 52,476.17 517.96 70,325.44 11,795.18 12,715.12 8,105.75 44,165.42 22,213.24 360.64 36.05 23,629.04 8,292.00 5,621.55 47.146.05 45,824.27 192.87 43,804.55 1,000 00 3,018.66 90,741.08 194.88 4,928.34 5,540.50 43,814.50 113.35 39,614.21 49,364.00 EFFINGHAM COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 NAME BROWN, CAMBRIAN L BROWN, CHADRICK J BROWN, CHERIAL J BROWN, CHRISTOPHER E BROWN, DERONTA BROWN, FRANELLA W BROWN, JACQUELINE M BROWN, JEANETTE BROWN, JOYCE A BROWN, JUDY J BROWN, LYNN BROWN, MABEL Y BROWN, RUBY J BROWN, STEPHANIE A BROWN, TERESSA L BROWNING, BEVERLY D BRUCE, TERESA R BRUNDAGE, CHRISTINE J BRUNER, BRENDA P BRUNER, CYNTHIA L BRUNSON, GREGORY F BRUNSON, TERRI W BRYANT, BARBARA A BRYANT, SONYA M BUCK, AVAL BUCY, ANGELA C BUFFINGTON, LUNDAY B BULLOCH, DEBORAH M BUNCH, JAMES D SR BUNCH, SALLY M BURCH, HEATHER E BURCH, MELONIE H BURDETTE, LARRY J BURGSTINER, DANNY L BURGSTINER, DAWN A BURNETT, TANYA BURNS, CATHY E BURNS, DAYLE W BURNS, ERICA Z BURNS, GINGER R BURNS, JULIE B BURNS, LEETTE T BURNS, MARY S BURNS, WENDY E BURNSED, CARL J. BURNSED, JOANNE R BURNSED, ROBYN R BURNSED, TIMOTHY M BURRELL, SANDRA L BUTLER, DONA R BUTLER, KIMBERLY J BYRD, ANISSA BYRD, JENNIFER L CALAHAN, BONNIE G TITLE CATEGORY Substitute Teacher Grades 6-8 Teacher Substitute Teacher Grades 9-12 Teacher Substitute Teacher Grades 9-12 Teacher Family Services Coordinator School Food Service Worker Substitute Teacher Substitute Teacher In-School Susp Teacher Bus Driver Paraprofessional/Teacher Aide Early Intervention Teacher (Kind.) Early Intervention Primary Teacher Grade 4 Teacher Grade 7 Teacher Grade 4 Teacher Paraprofessional/Teacher Aide Substitute Teacher Other Instructional Provider Grades 9-12 Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Speech-Language Pathologist Paraprofessional/Teacher Aide Grade 2 Teacher Substitute Teacher Maintenance Personnel Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 4 Teacher Custodial Personnel Military Science Teacher Substitute Teacher School Food Service Worker Paraprofessional/Teacher Aide Principal Speech-Language Pathologist Substitute Teacher Grade 3 Teacher Deputy/Assoc/Assistant Supt _ Paraprofessional/Teacher Aide Grade 3 Teacher Transportation Mechanic Grade 3 Teacher Paraprofessional/Teacher Aide Maintenance Personnel Early Intervention Primary Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Custodial Personnel Paraprofessional/Teacher Aide Special Education Bus Aide -4- SALARIES TRAVEL $ 2,176.95 6,145.18 3,964.96 46,781.80 260.00 44,741.09 39,637.94 $ 1,086.82 10,816.89 1,220.00 80.00 42,880.58 9,287.66 8,256.80 3,446.84 34,531.55 6,120.50 35,323.97 40,542.92 240.00 10,897.72 278.11 33,943.26 1,283.07 41,138.89 343.84 10,184.09 8,186.22 51,114.81 232.46 8,256.80 34,642.00 528.15 35,026.60 12,316.06 4,458.80 54,952.40 12,226.19 47,607.90 758.25 6,191.28 10,019.73 75,827.80 710.93 34,071.90 144.43 747.87 38,471.82 92,500.08 1,009.64 11,699.06 31,036.78 35,440.03 36,852.05 11.849.32 38,426.76 55,361.36 11,271.44 10,052.97 1,200.36 2,251.40 9,442.25 7,009.34 EFFINGHAM COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002 NAME CALDWELL, DANIEL W CALHOUN, KELLY P CALLAHAN, KIMBERLY H CALLAWAY, CHARLES G CALLAWAY, MARY ANN CANNON, JUDY CANTY, ALFREDA CARPENTER, ERIC R CARRINGTON, OUIDA W CARROLL, MARCI A CARTER, CONNIE C CARTER, MARTHA D CARTER, MYRTICE CARTER, SABRINA A CARTER, SANDRA K CARTER, TERESA A CARVER, BRYAN CASSIDY, BILLIE M CETTI, JOSEPHINE S CHAMBERS, KIMBERLY H CHAMBLISS, CHERYL CHAPMAN, JANET N CHAPMAN, MELISSA H CHARLES, MELANIE B CHESTER, LORA CHRISTAIN, CHERYL H CHRISTAIN, SANDRA D CHRISTIAN, TAMMY R CLARK, AMANDA H CLARKE, SHARON B CLAXTON, LISA T CLAXTON, LORAINE D CLAY, LINDA F CLAYTON, JAMES P CLAYTON, JO ANN CLAYTON, PATRICIA C CLEMENTS, JILL W CLEMENTS, SUSAN M CLEMMONS, MICHAEL W CLIFTON, FRANCES P COCKE, HEATHER C COKLEY, SHEILA M COLEMAN, GRETA F COLEMAN, RHONDA K COLEMAN, SHELIA D COLEMAN. STACY M COLLINS, JUDITH D COLLINS, TERESA A COLLINS, TERRI A COLSON, MARTHA S CONAWAY, CAROLYN K CONAWAY, COREY M CONE. SANDRA S CONNELLY, CHARLOTTE V TITLE CATEGORY Instructional Supervisor Substitute Teacher Bus Driver Maintenance Personnel Speech-Language Pathologist Special Education Bus Aide School Food Service Worker School Psychologist Special Education Interrelated Grades 6-8 Teacher Grade 7 Teacher School Food Service Manager Bus Driver Substitute Teacher Bus Driver Special Ed Parapro/Aide Grades 9-12 Teacher Special Education Interrelated Speech-Language Pathologist Substitute Teacher Teacher of Specific Leaming Grades K-5 Teacher Grade 2 Teacher Grade 2 Teacher Special Ed Parapro/Aide Principal Paraprofessional/Teacher Aide School Food Service Worker Grade 7 Teacher Substitute Teacher Food Service Sec/Cler1