(-jt( A Boo=' ,. . 'I i '. .'"R l , . ., f;;;,t,; ' r::~ . ;l,ooJ-:.Zoo":l .5~'rf 1_: ' . ., 1 ;'"' , _ STATE-OF.GEORGIA,.: , ,... , . DEPARTMENT-Of'AiJoirs AND. ACCOUNTS ! ' I',_ ' ' r :' J \ ': -,._ .' .. ) , ' '. ' ' < ,,. , ,-,, ,_ . ' '.' :_ ._,. . ' - . ' .. 1, I I .,, \ I , ' -, ,.f \ ' -. , I I I r \ , FANNIN COUNTY.BOARD OF, EDUCATION . ' BLUE, RIDGE. GEORGIA . ':;.: - _ . , \ , I ' . ~ - .. . ( -~ \ SCHEDULE .OF- SALARIES AND TRAVEL ,., ' .FO~R- THE F-.ISCAL. -.YEAR ENDED JUNE 30, 2002 ~ ' ' : '; , : , ,.. ' . - ! . -, r , ' .' '. -. ' ., '' ., '' ' . ' '. SRtuast' se. eAli'uwd: itH'oirnton ' ' ,. .. ' .,,, : '. ' . '. . ' ' Ru~s~ 1 L W. 111, ro~ ~ TATE AUUITon (404) 656-211' DEPARTMENT OF AUDITS AND ACCOUNTS 254 W.1.shmgton Street,~ W ~u,tc 214 AtlJntJ, Gcurg1..1 30134-8400 June 12, 2003 Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of EducatJon and Superintendent and Members of the Fannin County Board ofEducatwn INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL Ladies and Gentlemen. We have audited the general-purpose financial statements ofthe Fanmn County Board of Education, as of and for the year ended June 30, 2002, and have issued our report thereon dated June 12, 2003, under separate cover That report was qualified for a scope hm1tatwn and for various departures from generally accepted accounting principles, as 1den11fied in the auditor's report on the generalpurpose financial statements Tho~ financial statements are the respons1b1hty of the Board of Educatwn's management. Our respons1b1hty 1, to express an op1mon on these general-purpose financial statements based on our audit Except as discussed in the following paragraphs. we conducted our audit in accordance With auditing ~tandards generally accepted in the Umted States of Amenca and the standards applicable to financial aud1L~ contained in Government Audlling Standards. issued by the Comptroller General of the Umted States Those standards reqmre that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of matenal m1s~tatement An audu includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting pnnc1ple, used and s1gmficant estimates made by management, as well as evaluating the overall financial statement presentatwn We believe that our audit provides a reasonable basis for our op1mon We did not observe the taking of either the Federal donated commodities inventory or purchased foods inventory at June 30, 2002, nor could we satisfy ourselves as to the accuracy of the amounts ~tated as inventones through altemalJve procedures 2002ARI,-50 Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements taken as a whole. The Schedule ofSalanes and 1 ravel included in this separately issued document 1s presented for purposes of additional analysis and 1s not a required part of the generalpurpose financial statements of the Fanmn County Board ofEducat10n The Schedule ofSalanes and Travel has been subjected to the auditing procedures apphed in the audit of the general-purpose financial statements and in our opimon, is fairly stated, in all matenal respects, in relation to the general-purpose financial statements taken as a whole and should be read in con1unct10n with those statements This report 1s 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 Fannin County Board of Educat10n and members of the General Assembly of Georgia and 1s not intended to be and should --~ not be used by anyone other than these specified parties. Respectfully submitted, ~. -- R sell W Hinton State Auditor RWHas 2002ARL-50 SCHEDULE OF SALARIES AND TRAVEL FANNIN CO!,!NTY BOARD OF ED!,!CATION !;lCHEDULE QF SALARl!;!;l AND TRA\IEL YEAR ENDsD JUNE 30. 2002 !:!8Ms ABBOTT.BARRY M ABERCROMBIE.CHARLES D ABERNATHY.GAIL R ACKER.SANDRA B ADAMS.BARBARA A ADAMS.GINA M ADAMS.PATRICIA W ADDINGTON,FAYRENE ALLEN.BRANDI T ALLEN.REBECCA P ALLMON.EMMIE WOODLIFF AMBURN,REATHEL R ANDERSON.BRIDGET A ANDERSON.CHARLOTTE R ANGEL.BONNIE K ARNOLD.AMY ARP.CLAIRE V ARP.LOUISE C ARP,MARYJ ARP.MORGAN B ARP.RICHARD AUSBURN.MARYL AYERS.EDDIE AYERS.PENNY A BAGLEY.ELAINE P BAILEY,M DIANE BAILEY.NELDA F BALL.CHRISTINE BALLEW.AMANDA BALLEW.MARGARET SHERRI BARKER.MONICA BARKER.SARAH K BARNES.CINDI C BARNES.GERALD L JR BARTON.PAMELA BAUGH.CELESTE SHELIA BAUMAN.JACQUELINE BEACH.GLENDA G BEARDEN.JANIE BELL.NORMAN H BELL.THOMAS A BELL.TOMMY BENNETT.GAILS BICE ARCHIE H BLAIR.TAMMY T BOBO BARBARA M BOBO.GEORGE W BOWEN.SHERRY K BOWERS.SHIRLEY A BOWLING.JOANN H TITLE CATEGORY Teacher of Mold Intellectual Grades 9-12 Teacher Grade 1 Teacher SchOOI Nurse Teacher of Mold Intellectual Middle School Explor Teacher Grade 5 Teacher ParaprofessoonaVTeacher Aide ParaprofessoonaVTeacher Aode ParaprofessoonaVTeacher Aode Vocallonal (9-12) Teacher Bookkeeper Subst1Me Teacher Bus Dnver Grade 8 Teacher Subsblute Teacher Custodial Personnel Subst1Me Teacher Grades K-5 Teacher Supenntendent Crossroads Alt School Teacher Paraprofess,onaVTeacher Aode Subst1Me Teacher Substitute Teacher Grades 9-12 Teacher Middle School Explor Teacher Grade 5 Teacher School Food Service Worker Substitute Teacher Grade 4 Teacher School Food Servoce Worker ParaprofessoonalfTeacher Aide Grades K-5 Teacher Grades 9-12 Teacher Subsbtute Teacher Grade 2 Teacher School Food Servoce Worker School Food Service Worker Paraprofess,onalfTeacher Aide Substitute Teacher Custodial Personnel Bus Dnver Paraprofess,onaVTeacher Aide Maintenance Personnel Paraprofess,onalfTeacher Aode Teacher of Moderate Intellectual Grades 9-12 Teacher Subsblute Teacher General Admon Secretary/Clerk Paraprofess,onaVTeacher Aide -1- SALARIES TRAVEL $ 62,753 34 46,815 10 50,391 64 29,054 86 $ 46,908 80 42,414 46 51,908 74 14,431 14 10,317 10 12,670 92 44,797 62 3,260 40 6,207 00 15,402 97 40,051 04 25000 19,373 32 35000 29,39960 117,843 54 2,646 32 15,409 32 10500 4,750 00 37,319 20 51,271 64 49,016 00 9,197 04 5000 42,92346 8,953 56 12,833 38 34,844 80 51,369 66 6,612 76 44,294 47 9,444 06 14,318 23 13.932 08 33600 18,475 14 10,628 64 11,464 75 9,813 01 10,478 48 7,805 16 9,22922 117 04 25,117 68 3,952 50 79268 16446 1499 107 80 27700 9744 3360 Et,NNIN QOUNl"Y BOABQ OF EQUQATION SQl:!EDULE QF llt,l,l\RIES t,ND TRAY!;L YE.AR ENDED JUNE 30 2002 ~ TITLE CATEGORY BOYCE.PAMELA SUE BRACKETT.THOMAS V BRADBURN.BETTY JEAN BRADBURY.GEORGE C BRANHAM.EDWARD D BRANHAM.TERRI D BREEDEN.MARTHA M BRITTON.ROBERT MICHAEL BROOKER.BARBARA BROWN.ANDREW BAIRD BROWN.DIANE D BROWN.THERESA BRUCE.CRYSTAL BRUCE.ELAINE BRYANT.SCOTT F BRYSON.DAVID LEE BRYSON.GRADY W JR BRYSON.MARTHA M BUCHANAN.CHERI DENISE BURCH,LYNN A BURGESS.LESA L BURLINGAME.SANDRA L BURNETT DEBORAH H CALLIHAN.ROBBI HYDE CALLIHAN.TERRY L CALLIHAN.TONYA C CAMPBELL.CAROL B CAMPBELL.SHERYL A CARMICHAEL.WILLIAM L CARROLL.DOT CAUDILL.JULIE CHAMATY,HEATHER K CHAMBERS.GREGORY MICHAEL CHAMBERS.STACY J CHAMPAGNE.JOANNA M CHASTAIN.KATHY B CHASTAIN.LORI GEORGE CHASTAIN.MARTHA J CHASTAIN.PATRICIA J CHASTAIN.RONALD E CLEMENT.MYRA ANNETTE CLEMENT.SUSAN D CLEMMONS, VICKI CLOER.AMANDA PATTERSON CLOW.GENEVIEVE H COCHRAN.DEBRA D COLE.JERRY L COLE.JOANNE COLE.SHARON Q COLE,SUEW Substrtute Teacher Grades 9-12 Teacher School Secretary/Clerk Substitute Teacher Grade 7 Teacher EIP 4th end 5th Grade Teacher Peraprofess1011aVTeacher Aide Pnnc,pal Grade 3 Teacher VocatJonal (9-12) Teacher Grade 7 Teacher School Food Service Worl