Glascock County Board of Education, Gibson, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2000

STATE OF GEORGIA

DEPARTMENT OF AUDITS AND ACCOUNTS

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GLASCOCK COUNTY BOARD OF EDUCATION
GIBSON, GEORGIA SCHEDULE OF SALARIES AND TRAVEL

FOR THE FISCAL YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor
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GLASCOCK COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL



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RussELL W. H1NTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Wasl1ingtc)n Street, S.W.. Suite214 Atlanta. Gccirgia 3()334-840()
May 7, 2001

Honorable Roy E. Barnes, Governor

Members of the General Assembly

Members of the State Board of Education

and



Superintendent and Members of the

Glascock 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 Glascock County Board of Education, as ofand for the year ended June 30, 2000, and have issued our report thereon dated May 7, 2001, 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 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 perfutm 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 op1 n1 on.
As described in the auditor'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, 2000, but not paid until_ the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 1999, are recorded as expenditures in the fiscal year 2000 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America.

2000ARL-50A

Our audit was perfurrned for the purpose of fo1n1ing 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 general purpose financial statements ofthe Glascock 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 info1n1ation 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 inforrnation and the use ofmanagement, members of the Glascock 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,

..,, GO, ~-
sell W. Hinton State Auditor
RWH:jb 2000ARL-50A

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SCHEDULE OF SALARIES AND TR.AVEL






GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ABBOTT.CHRISTI

Grades 6-8 Teacher

$

14,367.16 $

20.00

ALGIER.WANDA

Substitute

97.85

ANDERSON.CHERYL I

Grades 9-12 Teacher

49,582.85

175.00

ANSLEY.TANYA G

Grade 1 Teacher

30,477.87

ASHE.MICHELLE W

Instructional Specialist P-8

23,720.65

165.00

BAZEMORE.BARBARA B

Special Ed Parapro/Aide

8,425.14

BEGGS.TAMMY R

Paraprofessional/Teacher Aide

7,135.00

BEGGS.TERESA

Substitute

1,065.00

BLUME.BE I I Y J

Paraprofessional/Teacher Aide

8,515.26

BOATRIGHT.THELMA M

Custodial Personnel

20.60

BOWEN.JOHN D

Instructional Specialist P-8

40,856.40

40.50

BRADDOCK.JULIAN D

Maintenance Personnel

1,180.64

BRASWELL.SYBIL N

Substitute

1,005.00

BROOKS.SHERRI A

Bookkeeper

27,300.00

573.91

BROWN.WILLIAM LOUIS JR

Custodial Personnel

1,606.50

CANTRELL.ANNE

Grade 5 Teacher

32,010.44

79.65

CARNEY.CLAUDIA P

Elementary Counselor

62,787.96

1,597.19

CASH.TAMMY M

Bus Driver

7,617.52

CHALKER.BARBARA F

Lottery Pre-School Teacher

44,837.10

359.68

CHALKER,CHESTER

Bus Driver

4,345.00

CHALKER.DEBRA

School Food Service Worker

7,795.60

37.00

CHALKER.JOANNE M

Paraprofessional/Teacher Aide

4,290.58

CHALKER.LINDA J

Bus Driver

7,427.52

CLAUSEN.GERALD K

Grades 9-12 Teacher

5,215.38

COUGHLIN.NOREEN

Grades 9-12 Teacher

24,150.00

47.07

DAUGHTRY.JOY M

Instructional Specialist P-8

7,576.82

DAVIS.WANDA

Family Connection Coordinator

7,361.28

1,049.16

DAWSON.TERRI LYNN

Special Education Interrelated

29,584.30

108.48

DUF.f.lE,EILEEN W
ELLIS.SHARON B

Grade 3 Teacher Substitute

30,661.67



403.00



EPPS,TRACI

Grade 5 Teacher

34,932.13

260.00

FLOYD,DOROTHY M

Grades 6-8 Teacher

38,910.25

22.93

FREDERICK.CAROLYN

Grades 6-8 Teacher

30,160.00

FULLWOOD.BARBARA ANN

School Food Service Worker

7,372.38

GARNER.DALE M

Grade 6 Teacher

40,308.10

167.93

GARRETT,SARAH V

Vocational (9-12) Teacher

60,968.60

484.10



GORDY.EDITH W

Grade 3 Teacher

45,437.10

29.00

GRAY.RUSSELL

Grades 9-12 Teacher

38,402.40

GRIFFIN.LEE
GRISWELL.FELICIA

Substitute
Special Ed Parapro/Aide'

392.00 7,968.30

GRISWELL.FRANKIE

School Food Service Worker

6,190.48

GRISWELL.MARY 0

Parapro Personnel - Pre-K

12,186.92

98.50

HADDEN.ELIZABETH U

Information Services Clerk

15,799.42

231.05

HADDEN,FLORENCE H

Technology Specialist

46,307.23

1,181.25

HADDEN.JENNIFER L

Grades 6-8 Teacher

34,328.30

141.55

HARRIS,LONZIE G

Custodial Personnel

11,874.82

HARRIS,MATTIE

School Food Service Worker

7,188.95

HAWKINS,KATHY

Bus Driver

4,791.68

HILSON.ALECIA D

Grades 6-8 Teacher

37,132.60

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GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
HINSON,MEDEANA S HOGUE.SHANNON HOLTON.JAMES N
HORNE.BENJAMIN 0
HOWELL.CATHERINE M JACKSON.MARTHA J JOHNSON,JOANN B JOHNSON,MARY E JOHNSON.NORA JOHNSON.RACHEL JOHNSON.ROBIN M KEES.GINA L KELLEY ,NICKIE H KELLEY.CHRISTOPHER L KELLEY.RENAE H KEMP,MARY JO KENNEDY,LOCHLYN KITCHENS,BI= I I Y ANN KITCHENS.JEANA L LATIMER.CAROL SUE LOGUE.MARY JO LYONS,SHARON S MARSINGILL,MARY A MCAFEE.VIRGINIA T MCALISTER,SANDRA J MEDLOCK,LARRY MERRITT,ELAINE S MILBURN.ELSIE H MIMS,RONNIE L MITTS.ANNIE R MURRAY.HOLLY D NEAL.MELVIN J PALMER.JOANNE S PARKER.WILLIE JR PARKER,JACQUELYN PARKER.KIMBERLY PARKER,MARSHA L PATE.GLORIA FAYE PHILLIPS.ANGELA PITTMAN,JOHANNA B PITTMAN,MARY L POOLE,MARTHA A PRICE,LEE B PULLIAM.SHIRLEY RALEY,DOROTHY S RALEY.SANDRA S REDDICK.ANNE G REYNOLDS.DOROTHY P SATTERFIELD.ELISE R


TITLE CATEGORY

SALARIES

TRAVEL

Grade 5 Teacher

$

Grades 6-8 Teacher

Vocational (9-12) Teacher

Grades 9-12 Teacher

Bus Driver

Substitute

Special Ed Parapro/Aide

Grade 4 Teacher

Substitute

Substitute

Substitute

Grades 9-12 Teacher

Special Ed Parapro/Aide

Instructional Specialist P-8

Grade 1 Teacher

Grade 6 Teacher

Grades 9-12 Teacher

School Food Service Worker

Kindergarten Teacher

Substitute

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

Vocational (9-12) Teacher

Grades 9-12 Teacher

Grades 9-12 Teacher

Custodial Personnel

Grade 2 Teacher

School Secretary/Clerk



Grades 9-12 Teacher

School Food Service Worker

Grade 3 Teacher

Maintenance Personnel

Custodial Personnel

Custodial Personnel

Grades 9-12 Teacher

Substitute

Custodial Personnel

School Food Service Worker

Library/Media Support Parapro

Paraprofessional/Teacher Aide

Bus Driver

Substitute

Substitute

Substitute

Secretary

Bus Driver

Kindergarten Teacher

Superintendent

Special Education Interrelated

43,100.04 4,235.84
44,136.89 $
47,121.86 6,767.37 2,145.00 8,515.26 7,153.00 33.48 472.50 1,140.36 4,868.66 3,392.26
17,540.62 47,860.12 50,604.32
2,364.22 15,498.30 28,655.60
249.78 8,515.26 8,658.74 50,283.25 46,770.46 46,575.02 1,652.46 32,393.84 24,079.92 37,356.82 2,847.92 27,566.97 5,297.90 10,081.14 12,998.85 43,172.30
786.71 2,478.44 8,386.54 7,135.00 10,085.10 7,283.11
390.00 1,320.00
780.00 13,541.66
6,798.31 36,898.42 78,870.96
6,229.00

1,096.46 126.00
90.00 41.00 90.75 757.01 509.84 226.11 87.00

33.00
1,024.25

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GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000

NAME
SHELTON.PATH
SIMPSON.DANN W SPAID.PATRICIA A
TERRY.CELIA W THOMAS.LAURIE L TODD.LOLLIE D TUCKER.LESLIE K
UNDERWOOD,GAIL K UPTON,CAWANDA P USRY,ISAAC M USRY.KATHY Y USRY.LOIS J USRY.SCOTT USRY.TERRY J USRY.VICKY L WALDEN.JIMMIE WALDEN,SHARON WEEKS.SANDIE L WELCH.TERESA C WHITENER.ANGELA M WIGGINS.TERESA A WILLIAMS.DARLENE H WILLIAMS.STEVEN D WILLIAMS.TERESA G WILLIAMS.TONYA R WILLIAMSON,ASHL YN WILSON.AMANDA K YARBROUGH.JANICE S
Accruals
June 30, 1999 June 30, 2000

TITLE CATEGORY
Substitute Substitute Special Education Interrelated Substitute Clerk Bus Driver
Grades 6-8 Teacher
Librarian/Media Specialist Special Ed Parapro/Aide Plant Operations Director/Mgr Paraprofessional/Teacher Aide School Food Service Worker Bus Driver Transportation Director/Mgr Grade 2 Teacher Substitute Substitute Substitute Substitute Substitute Substitute Paraprofessional/Teacher Aide Substitute Bus Driver Grade 1 Teacher Special Education Interrelated Teacher of Mild Intellectual Substitute
. .

SALARIES

TRAVEL

$

195.00

1,221.56

5,875.16

1,015.00

1,014.55

3,992.76

32,844.70

51,658.24 $

6,584.69

29,572.92

8,531.26

6,865.06

10,557.46

7,345.00

24,462.00

126.18

1,440.00

255.00

1,785.00

60.00

283.26

7,347.46

40.00

7,395.00

28,509.52

22,077.88

33,469.13

2,730.00

446.53 1,367.00
46.25
45.25

$ 2,144,415.12 $

12,855.40


-23,388.32 26,319.12

Totals per Report

$ 2,147,345.92 $ ====12=,8=5=5.=4=0

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