STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS G.A ASOO .. RI 1 (o GS / 9qq -2000 o D 0 I 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 - GLASCOCK COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS- INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL f G 1"-t:' \Cl - 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 . . -- 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 - 1- 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 -2- 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 -3-