Johnson County Board of Education, Wrightsville, Georgia, schedule of salaries and travel, year ended June 30, 1999

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JOHNSON COUNTY BOARD OF EDUCATION WRIGHTSVILLE, GEORGIA
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999
l,.______________________,,
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

JOHNSON COUNfY BOARD OF EDUCATION -TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 8, 2000

Honorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Johnson County Board ofEducation
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Johnson County Board ofEducation, as of and for the year ended June 30, 1999, and have issued our report thereon dated May 8, 2000, 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 generally accepted auditing standards 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 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'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, 1999, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1998, are recorded as expenditures in the fiscal year 1999 financial statements rather than in the prior year as required by generally accepted accounting principles.

99ARL-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 partof the general purpose financial statements of the Johnson County Board of Education. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit of the 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 presented 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 Johnson 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,

Rwtl:gp 99ARL-50

R ssell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
ANDERSON.JOAN BAILEY.DAWN BAILEY.MARTHA E BARTON,TOYNA BENTLEY,TOYNA BOATRIGHT.CORA MAE BONDS.BILL BOONE,CELETE BRANTLEY.CONNIE D BRANTLEY.DOROTHY J BRANTLEY.ELIZABETH BRANTLEY.MARGARET H BRANTLEY.MELINDA BRANTLEY.RICHARD R BRASWELL.DEBRA W BRAY,DAWNM BRAY.KEN BRAY,THOMAS RONALD JR BURNS,JUDY BUSH ,KAREN JACKSON CANEEGA,DORIS J . CANNON,ALBERTA C CANNON,OLLIE M CARD,STEVE CAREY.ORAL CARSWELL,EVERLINE CARSWELL,JESSIRENE CARSWELL,MARY JANE CARTER.FRANKLIN .CARTER,JENNIFER CARTER,LINDAL CAULEY,ROSE 0 CLAXTON,BARBARA S CLAXTON,MARTHA H COLEMAN,ANN E COLEMAN.CALLIE MAE COLSTON.NANCY S CONE.CHRISTY ANN CONE,SHERYL CORBETT.MOLLY S CORDRY,NORMA CORDY,GLADYS H CRAWFORD,REDESSA J CUYLER.CAROL DANIELS,JENNIFER H DARRISAW,ROSA DAVIS,DANNIE A DAVIS,FAYE DAVIS,GLORIA

TITLE CATEGORY
Special Ed Parapro/Aide Substitute Grade 2 Teacher Bus Driver Substitute Substitute Athletics Director Substitute Grade 4 Teacher Parapro Personnel - Pre-K Teacher of Specific Leaming Teacher Support Specialist Substitute Director of Curriculum/Instr Lottery Pre-School Teacher Grade 9 Teacher Young Farmer Teacher Vocational (9-12) Teacher School Food Service Worker Grade 3 Teacher Principal School Food Service Worker Substitute Substitute Middle School Counselor Bus Driver . Bus Driver Paraprofessional/Teacher Aide Transportation Mechanic Grade 5 Teacher Special Ed Parapro/Aide Kindergarten Teacher Teacher of Severe Intellectual Grade 1 Teacher Bus Driver School Food Service Worker Family Services Coordinator Grade 4 Teacher Substitute Grade 2 Teacher Substitute Substitute Vocational (9-12) Teacher Substitute Grades 9-12 Teacher School Food Service Worker Grades K-5 Teacher School Food Service Worker School Food Service Worker
- 1-

SALARIES

$

10,230.34

40.00

37,907.68 $

8,190.96

120.00

400.00

54,383.40

3,228.75

33,071.58

9,524.06

29,450.12

47,059.62

1,310.00

42,324.79

43,006.80

42,959.34

57,041.28

49,893.48

9,785.93

42,005.48

62,054.26

8,677.21

298?2

500.00

53,495.53

8,124.11

10,674.23

2,749.16

12,833.37

21,717.80

14,569.78

27,555.82

42,959.34

45,200.87

8,439.96

9,737.19

21,050.02

28,318.18

1,840.00

21,967.70

2,700.00

1,755.00

59,432.16

310.00

30,699.46

5,883.88

36,395.34

9,126.38

20,098.45

TRAVEL
13.25
149.75 579.56 2,079.83 4,390.14 211.85
29.00 1,730.81
955.24 563.60 805.07
180.00 74.50
1,716.00
775.51
1,124.90

NAME
DAVIS,LENORA DAVIS,WILLIAM S DEAN,TYRONE PRESTON DIXON,CURTIS LEE DIXON.MARY DIXON,SHIRLEY DONALDSON,PAM DOUGLAS,PAUL NEWMAN DURDEN.DEBORAH ELBERT,BOBBY ERVIN,TERESA D FANN,CONTRENIA FARROW.LINDA K FIELDS,CORI B FOLSOM,THOMASENOR B FORD,CLAIRE FORDHAM,JEAN B FORTNER,MAHALA FRAZIER,DANIEL EDWARD FREDERICK,CAROLYN J FRENCH,KIMBERLY LYNN FROST.ANTHONY B FROST,J B FROST,REBECCA H GARBUTT,ANNA GARNTO,ERNEST JR GARREN,RAY L GARREN,SARA W GARRETT,MELISSA W GIBSON,TAMARA V GRAHAM-HADDEN.JODI M GREEN.GENE D GREENE.WILLIE J GRESHAM,STEVE GUNDY,SAKETHA HAIGLER,SUSAN E HALL,CAROL SUE HALL,CASSANDRA HALL,ELIZABETH GREENE HALL,SHERIE M HARDEN.DORIS DENISE HARPER,PATTI HARRIS,DALE HARRIS,SYLVIA W HARRISON,ALISON W HARVEY,TERESA B HAWKINS,MAGDALENE HAYNES,CHARLENE HERNDON,BRENT

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

TITLE CATEGORY
Bus Driver
Grades 9-12 Teacher
Substitute Principal
Grade 1 Teacher
Substitute Bus Driver
Grades 9-12 Teacher
Kindergarten Teacher Teacher of Mild Intellectual Kindergarten Teacher Substitute Substitute
Grade 8 Teacher Grade 7 Teacher
Substitute
Grade 2 Teacher
School Food Service Worker Substitute
Grade 1 Teacher
Substitute In-School Susp Teacher Bus Driver
Grade 1 Teacher
Substitute Bus Driver Substitute
Grade 2 Teacher Grade 3 Teacher
Substitute
Grade 6 Teacher
Plant Operations Director/Mgr
Grades 9-12 Teacher
Substitute Substitute
Grades 9-12 Teacher Grade 2 Teacher
Librarian/Media Specialist
Grade 6 Teacher Grades 9-12 Teacher Grade 4 Teacher
Substitute Lottery Pre-School Teacher Substitute
Grade 1 Teacher
Substitute School Food Service Worker Teacher of Mild Intellectual Transportation Mechanic
-2-

SALARIES

$

8,328.96

5,335.52

1,590.00

63,875.58 $

39,201.30

481.53

13,599.10

31,467.49

44,010.78

37,507.68

21,567.80

1,000.00

955.34

38,012.28

44,259.34

600.00

29,892.67

733.25

1,195.75

34,705.17

40.00

33,959.20

14,001.96

39,268.66

45.00

8,324.96

615.00

43,629.11

29,931.54

1,585.00

28,149.21

20,580.00

48,188.01

2,578.84

960.00

32,823.96

27,159.00

43,859.34

40,879.75

33,431.03

37,887.28

100.00

43,752.84

3,577.50

44,758.91

480.00

8,199.03

24,989.81

24,000.00

TRAVEL
26.00 617.84 65.00
11.20
411.83 445.69 640.72 1,034.07
30.00
80.00

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
HICKS,GENEVA OWENS HIGHTOWER.LILLIE MAE HODGES,ALECIA W HOLLAND.LETITIA HOLMES,GLYENDA HOLTON.CYNTHIA L HOLTON.JUDITH M HORTON.CLARA A HOWARD.CHARLES L HOWELL,DAWN W HUGHEY.BRETT HUNT.NADINE M HUNTER.MATTIE HUTCHESON,TERESA L JACKSON.ANNIE JACKSON,ELOISE S JACKSON.MARLA S JACKSON,STEPHANIE G JOHNSON,DEBORAH L JOHNSON ,EDITH B JOHNSON.ELIZABETH T JOINER,GAYLE ELIZABETH H JOINER,SHIRLEY P JONES,VICKI K JORDAN.LORI SANAVITIS JORDAN.TAMMY H KEASLER,VICKIE R KERSEY.MARGARET KEYTON.MARTHA KIGHT.ERIN ASHLEY KING,DANDREA WATSON KING,RUBY KITCHENS.ERNEST LEE KNIGHT,PATRICIA KNIGHTON.RONNIE KYZER.CAROLYN LEDFORD,JOANNE B LEE.LYNN LEIDNER,DONNA REBECCA LINDSEY.ESSIE J LINDSEY,TABETHA LONDON.LILA LORD,BARBARA G LORD.BRADLEY D LOWERY,EVA LUDEMAN.GINGER E LYLES,VICKIE MALLETTE.JAMIE J MARTIN.ELIZABETH

TITLE CATEGORY
Special Education Bus Driver School Food Service Worker Grades 9-12 Teacher Bus Driver Vocational (9-12) Teacher Grades 9-12 Teacher Teacher of Specific Leaming Substitute Grades 6-8 Teacher Teacher of Emotional/Behavioral Other Instructional Provider Vocational (9-12) Teacher Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Bookkeeper Kindergarten Teacher Lottery Pre-School Teacher Grades 9-12 Teacher Bus Driver School Food Service Worker Substitute Grade 4 Teacher Grade 8 Teacher Speech-Language Pathologist Grade 3 Teacher Lottery Pre-School Teacher Middle School Explor Teacher School Food Service Worker School Secretary/Clerk General Admin Secretary/Clerk Grade 5 Teacher Substitute Plant Operations Director/Mgr School Food Service Worker Substitute Bus Driver School Food Service Manager Bookkeeper Teacher of Moderate Intellectual Substitute Substitute Substitute Grade 3 Teacher Grades 9-12 Teacher Teacher of Mild Intellectual Preschool Special Ed Teacher Substitute Grade 1 Teacher Grade 5 Teacher
-3-

SALARIES

$

9,595.80

7,440.91

29,089.12

2,424.53

40,538.90 $

32,832.88

6,819.04

72.10

31,588.05

29,539.12

4,859.79

21,350.02

21,203.42

9,911.84

24,724.61

37,407.68

28,219.82

36,269.46

8,214.96

10,099.84

33.48

33,761.58

37,713.00

17,697.71

41,321.73

27,819.82

41,783.87

9,876.58

17,201.17

741.60

4,752.18

118.46

20,716.32

9,696.39

570.00

7,733.16

25,615.39

16,014.17

21,917.80

200.00

270.00

4,930.00

28,020.31

27,819.82

38,191.00

33,423.96

33.48

32,642.12

180.00

TRAVEL
318.00 222.13
347.16 16.29
315.96 52.75
164.50 398.84 117.00
284.51
55.00 573.30

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
MARTINDALE.LUCRETIA MCDONALD.SUSAN MCKINEY.ROGER CLAYTON MEEKS.ESTHER MEEKS.NANCY MEEKS.THOMAS LEE MILLS.ROBYN R MINTER,GREGORY T MOORE.CINDY WHISENANT MOORE.GRACE W MOORE.JIMMY MOORE.LOUISA MOOFLiAN,DREW MOORMAN,JANICE ELAINE MOORMAN,OSSIE MORGAN.JOHNNIE M MORRIS,JEARLENE MOSLEY.JANICE 0 MOYE.GERALDINE MOYE,TERESA JOYCE NESBITT,ALICE NEWSOME.MARCI T NEWSOME,WYNEVE NIX,MONICA MILLER NORRIS,VANN B NORTON,DONALD NORTON.LARA B ODOM.JANE OLIVER.BAKER ORR,MARYF OSBORN.MARY OUTLAW,JANE U PAGE.DEBORAH PAGE,MARTHA PARKER.AMANDA JOY PARKER.ROBIN B PERRYMAN.ANDREW PERRYMAN.JONI P PHILLIPS.DONNA S PHILLIPS.JUDY PIERCE.ALICE PIERCE.SHIRLEY P PINION.ROBIN DENISE PLUMMER,ROBERT L SR POLLETT,SHIRLEY P POOL.LINDA M POOLE.KATH LEEN POWELL,CATHY POWELL.CLARK

TITLE CATEGORY
Grade 2 Teacher Substitute Grade 3 Teacher Vocational (9-12) Teacher Grade 4 Teacher Grades K-5 Teacher Kindergarten Teacher Grades 9-12 Teacher Grades 9-12 Teacher Grades 9-12 Teacher Grades 6-8 Teacher General Admin Secretary/Clerk General Admin Secretary/Clerk Grade 2 Teacher Bus Driver Other Transportation Paraprofessional/Teacher Aide Grade 3 Teacher Substitute Teacher of Moderate Intellectual Grade 6 Teacher Grades 9-12 Teacher Bus Driver Vocational (9-12) Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Grades K-5 Teacher Substitute Bus Driver Grade 8 Teacher Grade 5 Teacher Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Bus Driver Substitute Grade 7 Teacher Substitute Grades K-5 Teacher Grade 1 Teacher Substitute Special Ed Parapro/Aide Librarian/Media Specialist Substitute Assistant Principal Bus Driver Library/Media Support Parapro Bus Driver Substitute Bus Driver
-4-

SALARIES

$

41,806.91

300.00

43,409.34

75,318.09 $

41,406.84

38,457.68

4,603.00

29,639.54

28,804.42

51,258.61

41,187.70

570.63

676.50

31,321.58

18,285.38

6,336.48

9,113.58

36,199.88

598.70

34,509.64

49,639.30

160.00

8,250.96

39,113.82

13,830.09

34,818.50

31,174.96

1,380.00

9,873.96

43,584.34

36,601.84

11,705.46

13,719.80

8,277.96

40.00

33,237.46

300.00

36,349.32

33,023.96

2,070.00

12,636.16

44,059.34

1,220.00

60,707.98

7,802.40

10,043.84

16,449.30

100.00

9,793.46

TRAVEL 217.87 344.54 774.40 37.50 45.50
643.77 786.00 810.72
307.62 358.00
266.60

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
POWELL.DEBRA POWELL.JOHNNY DALE POWELL,LOIS P POWELL.LORAN POWELL.TERESA S PRICE.CYNTHIA ANN PRICE.GARY R PRICE,GLENDA C PRICE,HAZEL K PRICE,JOEL PRICE.JUDY F PRICE,SANDRA J PULLEN.SALLY RACHELS.SHANNA RATHBUN,ROBERT REYNOLDS,SCHUYLER E JR RICE.FRANCHESCA B RICHARD.FREDRICK RICHARD,SHARON G ROBERTS.GEORGE E JR ROBERTS.LUCY F ROGERS.ANGELINA C ROGERS,BRINETTE ROWLAND,GENEVA ROWLAND.JENNIFER JILL SALTER,JOHNNIE MAE SANAVITIS,KA Y SHANNON.ELIZABETH ANN SLAUGHTER.CHAD T SLAUGHTER.MARY W SMITH.CAROL STEPHENS.LUCINDA STEPHENS,ROSA STINSON.JENNIFER D SUMNER.ANGELA SWEAT,KAYG SWINT.BENNIE FRANK SWINT.BRENDA TANNER.ANGELA B TANNER.NANCY M TANNER.PATRICE C TANNER.TABATHA LEIGH TAPLEY.PAM TAYLOR.CALVIN TAYLOR,DOROTHY TAYLOR.HUBERT JR TAYLOR,MARTHA SAMPSON THARPE.SHIRLEY J THOMAS,CHALMER ROLAND

TITLE CATEGORY
Paraprofessional/Teacher Aide Grades 9-12 Teacher Special Ed Parapro/Aide Substitute Grades 9-12 Teacher Special Ed Parapro/Aide Technology Director Vocational (9-12) Teacher Finance/Business Service Mgr Bus Driver Food Service Sec/Clerk/Bkkpr Substitute Bus Driver Substitute Bus Driver High School Counselor Speech-Language Pathologist Grades 9-12 Teacher Grades 6-8 Teacher Grades 9-12 Teacher Substitute Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide School Food Service Worker Grade 8 Teacher Grade 8 Teacher Middle School Explor Teacher Substitute Substitute Special Ed Parapro/Aide School Food Service Worker Special Educ Teacher P-12 Substitute Kindergarten Teacher Grade 5 Teacher School Food Service Worker Grades K-5 Teacher Grade 7 Teacher Finance/Business Service Mgr Substitute Substitute Substitute Substitute Maintenance Personnel Family Services Coordinator Grade 5 Teacher Principal
-5-

SALARIES

$

4,131.16

43,653.03

13,879.87

500.00

47,115.74

3,380.00

56,091.48 $

35,749.25

47,028.96

1,324.50

18,325.47

1,920.00

18,461.19

250.00

9,318.46

54,624.29

3,367.36

36,171.18

34,416.86

6,650.72

80.00

860.00

9,930.81

13,904.50

. 1,760.00

19,932.97

30,114.12

3,857.66

2,150.26

292.50

4,060.00

12,376.34

6,588.15

4,752.18

6,835.90

37,607.68

34,329.08

10,837.24

31,820.53

36,149.88

31,130.04

144.20

68.33

87.68

66.96

6,913.50

16,484.96

29,089.12

66,600.46

TRAVEL
3,584.33 352.89 93.10 62.50
127.84
187.50 484.40 2,036.07

JOHNSON COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
THOMAS,MCARTHUR THOMAS.REBECCA THOMAS,WINFRED THOMPSON,GRADY JR THOMPSON,MARVIN LUTHER THOMPSON.MARY BETH TILLMAN,EVA TOWNSEND,ANNIE M TOWNSEND,CYNTHIA A TOWNSEND,WINIFRED UNDERHILL,CHARLOTTE UNDERWOOD,CAROLYN F UNDERWOOD,JAMES A VANLANDINGHAM,SANDRA C VEAL.CHERYL D VEAL.JERRI R WALLACE,JACQUELYN WALLACE.KATHERINE WALLER,ANNELL WATERS,GRADY WEBB,M SUE STAPLETON WHITE,ARNOLD L WHITE,CAROLYN WHITE,LAUREN E WIGGINS.DIANE F WIGGINS.MARTHA SUE WILCHER,ATLEAN WILCHER,CHRISTINE WILEY,DENISE LATOSHA WILLIAMS,CAROL WILLIAMS,PATRICIA ANN WILLIS.AMANDA WILSON.JANIE WOOD,ANGELA MARIE A WOOD,JUDYP WOOD,MARYS WOOD,RACHEL S WOOD.RICHARD D YOUNG.ANNIE P
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Substitute Special Education Director Bus Driver Bus Driver Bus Driver Grade 4 Teacher Substitute Paraprofessional/Teacher Aide Grade 6 Teacher School Food Service Worker Grade 5 Teacher Teacher of Specific Leaming Teacher of Mild Intellectual Information Serv Personnel Substitute Grade 7 Teacher Parapro Personnel - Pre-K Substitute Library/Media Support Parapro Maintenance Personnel Teacher of Emotional/Behavioral Grades 9-12 Teacher School Food Service Worker Grades 9-12 Teacher Grade 2 Teacher Substitute Grade 5 Teacher School Food Service Worker School Secretary/Clerk Special Ed Parapro/Aide Substitute Substitute Substitute Superintendent Grade 4 Teacher Grade 3 Teacher Substitute Assistant Principal Library/Media Support Parapro

SALARIES

$

103.00

57,034.62 $

8,668.96

8,310.96

6,735.80

23,712.70

195.71

12,305.46

47,145.85

9,458.81

22,628.51

40,483.10

37,087.28

20,175.87

195.64

33,046.83

9,303.80

1,503.83

9,849.25

18,651.38

27,603.12

31,097.84

150.00

28,319.82

38,296.96

1,040.00

38,357.68

10,857.41

14,240.98

12,838.41

103.01

260.00

2,385.00

85,882.98

6,058.80

44,959.34

600.00

55,001.78

17,246.14

$ 5,781,018.91 $

-100,907.69 108,191.14

TRAVEL 1,520.59 30.50 158.00
4,078.25 71.50
38,986.79

Totals per Report

$ 5,788,302.36 $ ====:::::::3:i:8:=,9==8=6=.=7=9=
-6-