Glascock County Board of Education, Gibson, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2002

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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

KussE1.L W. H1N roN
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Wa!-,hmgton Street, S W., Suite 214 Atlanta, Georgia 30334-8400
March 21, 2003

Honorable Sonny Perdue, 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 of and for the year ended June 30, 2002, and have issued our report thereon dated March 21, 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 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, 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 year2002 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 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 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 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,
~~

RWH:gp 2002ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

NAME
ABBOTT, CHRISTI ALGIER.WANDA ANDERSON.CHERYL I ANSLEY.TANYA GRISWOLD ARCHER.SUSAN S ASHE.MICHELLE W AVERETT.EDWARD T BALES, TERRI D BAZEMORE.BARBARA B BEGGS.TAMMY R BEGGS.TERESA BENNETT.TERRY LYNN BERRY, GAIL BERRY.JESSICA S BLAIR.JOEL BLUME.BETTY J BOWEN.JOHN D BRASWELL.SYBIL N BREWER.DENISE BROOKS.KRISTY BURGAMY.SONYA P CANTRELL.ANNE CARNEY.CLAUDIA P CASH.TAMMY M CHALKER.CHESTER CHALKER.DEBRA CHALKER.GLORIA L CHALKER.JOANNE M CHALKER.LINDA J COOK.BETTY JEAN COXVILLE,LEIGH R DAVIS.GINA K DAVIS.WANDA DAWSON,TERRI LYNN DUFFIE.EILEEN W DUTTON.TERESA C EPPS.TRACI FAULK.WENDY K
FREDERICK.CAROLYN FULLWOOD.BARBARA ANN GARNER.DALE M GARRETT.SARAH V GILMER, MICHAEL GORDY.EDITH W GRAY.RUSSELL GRIFFIN.LEE GRISWELL.FELICIA GRISWELL.FRANKIE GRISWELL.MARY 0 HADDEN.CANDICE SHEPPARD HADDEN.ELIZABETH U HADDEN.JENNIFER L HARPER.MYRA C HARRIS,LONZIE G

TITLE CATEGORY
Grades 6-8 Teacher School Food Service Worker Grades 9-12 Teacher Grade 1 Teacher Grade 6 Teacher Grades K-5 Teacher Grades 9-12 Teacher Mamtenance Personnel Spee1al Ed Parapro/A1de Paraprofess1onal/Teacher Aide Substitute Teacher Llbranan/MedIa Specialist Board Member Lottery Pre-School Teacher Vocabonal (9-12) Teacher School Food Service Worker Grades 6-8 Teacher Substitute Teacher Subsbtute Teacher After-School Program Worker Substitute Teacher Grade 5 Teacher High School Counselor Bus Dnver Bus Dnver School Food Service Worker Substitute Teacher Paraprofess1onal/Teacher Aide Bus Dnver LIbranan/Med1a Spec1ahst Paraprofessional/Teacher Aide Substitute Teacher Family Services Coordinator Special Education Interrelated Grade 3 Teacher Paraprofessional/Teacher Aide Grade 5 Teacher Lottery Pre-School Teacher Grades 6-8 Teacher School Food Service Worker Grade 6 Teacher Pnncipal Board Member Special Education Interrelated Grades 9-12 Teacher Substitute Teacher
Special Ed Parapro/Alde School Food Service Worker Bookkeeper Substitute Teacher Information Services Clerk Instructional Supervisor Substitute Teacher School Food Service Worker
-1-

SALARIES

TRAVEL

$

32,341.05 $

593 54

5,746.11

51,036 46

5,005.50

42,444.03

28,433.04

24,730 67

50960

74.68

1,214 40

1,558 32

2,698.00

10,080 00

90000

15,259 80

32,187 88

841 70

203.43

44,046.50

4,340.00

2,657 50

795.68

2,812 50

35,665 20

72,985.44

1,607.34

11,349 76

9,937 50

11,132.88

220.00

3,470 66

8,783.84

3,439.80

9,609.20

871 92

36,417.77

2,914 77

33,812.16

276.91

32,709.70

1,339.76

46,592.66

29,476.32

40,58440

9,968.94

43,086.87

26 76

67,574.02

308.61

900.00

48,257.70

8,636.75

53076

162.50

9,255 74

9,796.92

29,598.00

611.98

2,075.62

17,322 00

160.24

15,343 09

149 89

80.00

14,538 25

GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

NAME
HARRIS,MATTIE HAWKINS.KATHY HESSON.ERIC HILSON.ALECIA D HINSON,MEDEANA S HOLLOWAY,MONICE HOLTON.JAMES N HORNE.BENJAMIN 0 HOWELL.CATHERINE M JACKSON.MARTHA J JOHNSON.JOANN B JOHNSON.ROBIN M JOHNSON.VICKY JORDAN.DEBRA N JUSTICE.BARBARA L KELLEY.CHRISTOPHER L KELLEY.NICKIE H KELLEY.RENAE H KEMP.MARY JO KING.JAMES P JR KITCHENS.BETTY ANN KITCHENS.JEANA L LANDRUM.MELISSA LOGUE.MARY JO MAHAN.TARA LEIGH MARSH.CHARLES W MARSINGILL.MARY A MATHIS.ANNETTE MATHIS.VELVETS MCAFEE.JAMES L Ill MCAFEE.VIRGINIA T MCALISTER.SANDRA J MCPHERSON.JAN W MEDLOCK.DORIS MEDLOCK.LARRY MERRITT.ELAINE S MILBURN, DANNY MILBURN.DEBRA ALBRIGHT MIMS.RONNIE L MITCHELL.SANDI RABUN MITTS.ANNIE R MOYE.RICHARD COLE NGUYEN,PENY NORRIS.HILDA G NORRIS-SMITH.HEATHER B PALMER.JOANNE S PARKER.WILLIE JR PARKER,JACQUELYN PARKER.MARSHA L PARKER.PAULETTE PATE.GLORIA FAYE PATE, JIM PHILLIPS.ANGELA PHILLIPS.KELLI P

TITLE CATEGORY
School Food Service Worker Bus Dnver After-School Program Worker Grades 6-8 Teacher Grade 4 Teacher Information Serv Personnel Vocational (9-12) Teacher In-School Susp Teacher Bus Dnver Special Ed Parapro/Atde Special Ed Parapro/Atde Paraprofess1onal/Teacher Aide Substitute Teacher Substitute Teacher Grades K-5 Teacher lnstrucbonal Specialist P-8 Bus Dnver Grade 4 Teacher Gifted Elementary Teacher P-5 Special Education Interrelated School Food Service Worker Kindergarten Teacher Substitute Teacher Special Ed Parapro/Atde Grades K-5 Teacher Substitute Teacher Grades 9-12 Teacher Custodial Personnel Paraprofess1onal/Teacher Aide Substitute Teacher Gifted High (9-12) Teacher Grades 9-12 Teacher Kindergarten Teacher Custodial Personnel Custodial Personnel Grade 2 Teacher Board Member School Nurse Grades 9-12 Teacher General Admin Secretary/Clerk School Food Service Worker Instructional Specialist P-8 After-School Program Worker Substitute Teacher Grade 1 Teacher Custodial Personnel Custodial Personnel Grades 6-8 Teacher Custodial Personnel Substitute Teacher School Food Service Worker Board Member L1brary/MedIa Support Parapro Grade 2 Teacher
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SALARIES

TRAVEL

$

15,284 25

8,815 00

1,328.73

39,734 00 $

173.32

48,558.00

13,024.96

15714

58,862.63

308.39

50,55819

139.72

9,486.72

6,727.82

9,326.72

9,161.70

39914

24418

40,199.20

38,411.57

264 91

9,454 10

51,786.70

17418

56,445.52

1,001 23

14,672 64

19,396 98

32,876 36

5,012 50

9,326.72

30,209.20

3,232.50

61,498 71

1,065 27

2060

1,544.76

1,192.50

49,091.00

48,874 36

64 52

6,425.66

41.20

17,925 01

36,515 16

42.28

950.00

75.07

31,514.74

391 58

42,081.82

18,488.88

4,606.34

35,181 41

26266

29355

28,934.02

13,021 02

24,126.25

49,833 02

13,185 49

1,743.30

12,79911

90000

42.97

9,326.72

25,609 32

GLASCOCK COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

NAME
PITTMAN.JOHANNA B PITTMAN.MARY L POOLE.MARTHA A PRICE.CATHERINE N PRICE,LEEB PULLIAM.SHIRLEY RALEY.DOROTHY S RALEY, JOHN REESE.AMBER REYNOLDS.ALLISON W REYNOLDS.DOROTHY P ROGERS.MELISSA D SAMMONS.PEGGY M SCARBER.SAMATHA SHELTON.PATH SHIELDS,JAMETT A SIMPSON,D'ANN W SMITH.CHERYL L STEPHENS.JAMES V JR TODD.LOLLIE D TUCKER.FELICIA TUCKER.LESLIE K UNDERWOOD.GAIL K USRY,ISAAC M USRY.KATHY Y USRY,LOISJ USRY.SCOTT USRY.TERRY J USRY.VICKY L WALDEN.CHARLOTTE S WALDEN.KIMBERLY K WEEKS.SANDIE L WILLIAMS.DARLENE H WILLIAMS.STEVEN D WILLIAMS.TERESA G WILLIAMS.TONYA R WILLIAMSON,ASHLYN WILSON.AMANDA K WILSON.JUDY C WOMMACK.BETTY J YARBROUGH.JANICE S YOUNGBLOOD.MELANIE M
Accruals June 30, 2001 June 30, 2002
Unidentified Vanance

TITLE CATEGORY
Paraprofessional/Teacher Aide Bus Driver Special Ed Parapro/Aide Paraprofess1onal/Teacher Aide Substitute Teacher Paraprofess1onal/Teacher Aide School Secretary/Clerk Board Member After-School Program Worker Lottery Pre-School Teacher Superintendent Parapro Personnel - Pre-K Substitute Teacher After-School Program Worker Substitute Teacher Parapro Personnel - Pre-K Subsbtute Teacher
Grades 6-8 Teacher
Family Services Coordinator Bus Driver After-School Program Worker Grades 6-8 Teacher L1branan/Media Specialist Plant Operabons Director/Mgr Paraprofess1onal/Teacher Aide Custodial Personnel Bus Dnver Bus Dnver Grade 2 Teacher Subsbtute Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide School Secretary/Clerk Subsbtute Teacher Bus Dnver Grade 1 Teacher SpeCJal Educabon Interrelated Special Education Interrelated Special Educabon Interrelated Grade 1 Teacher Substitute Teacher Grades 9-12 Teacher

SALARIES

TRAVEL

$

10,624 22 $

8400

7,89000

7,828 40

9,303.06

5,800.00

1,451.00

14,869 56

85000

134 77

84203

26,286.70

140.73

84,072 84

3,565.30

9,326 72

327.13

136.48

92445

880.00

6,131 86

1,430 19

3,412.73

14,141 66

179.48

57500

74548

35,76516

51,759 51

34,08063

1,460.76

9,326 72

11,916.70

11,055.72

7,89000

32,108.66

61.03

4,907 50

3,562 08

8,987 46

12,580 00

125.00

7,980 00

33,812.16

3,356.03

5,564 32

23,94908

40,810 76

6242

3,750 00

32,59500

$ 2,675,488.43 $ 18,448 30

-20,850 52 40,789 25
-19 32

Totals per Report

$ 2,695,407.84 $ 18,448 30

-3 -