STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
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MONTGOMERY COUNTY BOARD OF EDUCATION
MOUNT VERNON, GEORGIA
SCHEDULE OF SALARIES AND TRAVEL
FOR THE FISCAL YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor
MONTGOMERY COUNTY 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 Washingtc)n Street. S.W., Suite 214 Atlanta, Gecirgia 3()334-840()
May 17, 2001
Honorable Roy E. Barnes, Governor
Members of the General Assembly
Members of the State Board of Education
and
Superintendent and Members of the
Montgomery 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 Montgomery County Board of Education, as ofand for the year ended June 30, 2000, and have issued our report thereon dated May 17, 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 perfo11n 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 ofipn1-ann1.coina.l statement presentation. We believe that our audit provides a reasonable basis for our
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 perfo11ned for the purpose of fo11ning 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 of the Montgomery County Board of Education. The Schedule of Salaries 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 infonnation 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 info1111ation and the use ofmanagement, members ofthe Montgomery 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,
w.
sell W. Hinton State Auditor
RWH:jb 2000ARL-50A
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SCHEDULE OF SALARIES AND 1RAVEL
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000
NAME
TITLE CATEGORY
SALARIES
TRAVEL
ADAMS,DEBRA
Teacher of Specific Leaming
$
26,612.20
ADAMS,L YDIA
Grade 2 Teacher
37,661.26
ADAMS.MARILYN EVONE
Substitute
1,671.00
ADAMS.PAT
School Food Service Worker
8,000.45
ADAMS.PATRICIA
Business Serv Secretary/Clerk
16,729.87 $
332.25
ADDISON,EMORY
Substitute
1,852.50
ALLEN.SANDRA K
Finance/Business Service Mgr
29,401.68
ALLEN.SANDRA LEE
Paraprofessional/Teacher Aide
9,362.87
ALLEN.SHANE
Substitute
1,852.50
ANDERSON.CAROLYN
Bus Driver
8,699.44
ANDERSON.MILDRED
Teacher of Moderate Intellectual
38,208.14
34.00
ARNOLD.KIMBERLY
General Admin Secretary/Clerk
9,878.99
86.96
BAILEY,PATRICIA
School Food Service Worker
6,476.14
BANDY,REBECCA
Grades 9-12 Teacher
21,052.35
BARNES.WANDA
Grade 3 Teacher
38,208.14
BARWICK.RENEE
Substitute
744.18
BEECHER.REBECCA S
Substitute
117.00
BIVINS.BE:: I I Y
Grades 6-8 Teacher
41,970.96
155.00
BLACK.CHARLOTTE
Grades K-5 Teacher
41,220.96
91.35
BLACKBURN.ADA B
Special Ed Parapro/Aide
11,068.92
BLAXTON ,NESBETH
Paraprofessional/Teacher Aide
13,746.82
319.63
BOWLES,PEGGY
Substitute
39.00
BOYER,MARTHA
Grade 3 Teacher
38,808.14
BRADDY,BARBARA
Grade 1 Teacher
7,086.34
BRADDY.KATHY BRADDY.MICHELLE
Secretary
Kindergarten Teacher
15,905.90 27,992.92
195.33
BRADDY.SHEILA A
Grades 9-12 Teacher
27,693.90
BRANKLEY,JUNE E
Paraprofessional/Teacher Aide
10,123.22
BRANTLEY,A J BRANTLEY,FALEDA
School School
FF- oooodd
Service Service
Worker Worker
7,409.48 14,006.17
17.39
BRANTLEY ,JOHNNY
Director of Curriculum/Instr
63,717.60
838.70
BRANTLEY,LUDINE
Substitute
2,393.48
BRAZELL.ANT. ONIA BRAZELL.LEATRICE
Maintenance Personnel Lottery Pre-School Teacher
11,562.09 27,622.36
BRAZELL,NAKIA
Bus Driver
15,279.34
21.25
BRAZELL.VIRGINIA
School Food Service Worker
8,647.53
BREWER,FAYE
Grades 9-12 Teacher
56,887.80
BRICE.DONNA
Grade 2 Teacher
5,446.20
BRIDGES,KERI
Finance/Business Service Mgr
11,662.40
45.71
BRISCOE.JAMES H
Vocational (9-12) Teacher
34,903.87
BROCK.RONALD
Grades 6-8 Teacher
40,936.22
41.00
BROWN.CATINA HODGES
Substitute
253.50
BROWN,KAYT
Grades 9-12 Teacher
33,975.30
BURNS.SARA E
Grade 8 Teacher
36,615.20
BUSH.JESSIE MAE
Paraprofessional/Teacher Aide
17,564.49
BUSH.MELISSA
Substitute
5,377.05
BYRD,LOIS
Teacher of Profound Intellectual
38,208.14
81.00
CALHOUN,SABRINA
Special Education Director
58,382.69
1,168.00
CALHOUN.STEVE
Bus Driver
7,170.04
- 1-
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000
NAME
TITLE CATEGORY
SALARIES
TRAVEL
CAMPBELL.ALICIA S
Athletics Personnel
$
CAMPBELL.LEONARD P
Grades 9-12 Teacher
CARPENTER.JOHN
Substitute
CARTER.HENRY
Bus Driver
CARTER,SELINA W
Grade 4 Teacher
CARTER.SUE
Substitute
CASON.CATHY
School Food Service Worker
CASON.GEORGIA
School Food Service Worker
CLARK.CATHERINE
Bus Driver
CLARK.ERICKA
School Psychologist
CLARKE.BE I I Y
Grade 5 Teacher
CLEMONS.EMMA D
School Food Service Worker
COLEMAN.JANETH
Grade 8 Teacher
COLEMAN,LYNETTE
Grades 9-12 Teacher
COLEMAN.STEVE
Substitute
COLLINS.JESSIE
Teacher of Mild Intellectual
COLLINS.MARGARET
Bus Driver
CONNELL.LEANNA
Parapro Personnel - Pre-K
CONNER.BARBARA THOMPSON Vocational (9-12) Teacher
COPELAND.WALTER THOMAS
Bus Driver
CORLEY,JOHNNY
Substitute
CORLEY.LOUISE
School Food Service Worker
CRAFT.LAMONT
Substitute
CULVER.ROCHELLE
Grade 7 Teacher
CURL.RITA
Grades 9-12 Teacher
DANIEL.PAULA
Substitute
DAVIS.MARY
School Food Service Worker
DAVIS.PAULA ANN
Bus Driver
DAVIS,SARA
Grade 5 Teacher
DAYS,JAMES
Assistant Principal
DEASON.PAIGE
Substitute
DELK.DEBORAH
Grades 6-8 Teacher
DIXON.ROSE
Vocational (9-12) Teacher
DOBBINS.PATRICIA
Paraprofessional/Teacher Aide
EDENFIELD.DEBORAH
Grades 6-8 Teacher
EDENFIELD.DORIS
Grade 3 Teacher
EDGE.KIMBERLY
Substitute
FAULK.SYLVIA BRADDY
Grade 3 Teacher
FERNANDEZ.BE I I Y
Paraprofessional/Teacher Aide
FERNANDEZ.MELISSA
Grade 2 Teacher
FORD.ELOISE
Paraprofessional/Teacher Aide
FOSKEY,LYNDA
Paraprofessional/Teacher Aide
FOUNTAIN.JUNE
Substitute
FOUNTAIN.PAMELA
Paraprofessional/Teacher Aide
FRANKLIN.MELINDA .
FULFORD,CAROL Y
School Food Service Worker Substitute
GALBREATH,JOAN
Paraprofessional/Teacher Aide
GARBUTT,MISTY
Substitute
GARRETT,ADDREN
Substitute
5,502.26 6,802.38 3,695.50 8,560.74 27,059.44 1,326.00 9,710.24 $ 15,503.90 8,163.20 40,012.55 38,208.14 6,892.31 1,600.00 44,537.14
43.00 38,808.14
2,597.74 5,791.68 39,026.76 7,041.20
19.50 14,215.98 5,233.75 39,108.14 32,388.36
355.50 10,282.32
8,249.58 43,452.26 58,691.62
795.00 40,823.14 47,355.50 11,243.19 37,090.00 41,359.43
4,869.50 29,951.00
9,548.73 46,485.96 10,787.67 10,722.12
636.00 11,112.98
7,652.55 273.00
9,617.24 1,710.63
78.00
169.25 125.03
1,594.05 41.00
276.50 447.77
307.00
935.31 22.50
918.25
-2-
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000
NAME
GATLIN,ANN G GAY,DEBRA GOFF ,JEANETTE GOODWIN.JAMES D GOODWIN,KIMBERLY GRACE.JOHN RANDALL GRANTHAM,MICHAEL GRAY.DOROTHY GREEN,BEVERLY GRUBBS.ALMA J GUNDY.LASHAWN LOVE HART.BARBARA HART,CELETA HAY.LAURA HEARN.JESSE W HELMS.LEIGH ANNE HICKS.TONYA HIGGS.TABATHA HOLDER,MILDRED HOLLOWAY.DARRIN HOLLOWAY ,JOEY HOLLOWAY,MONICE HORNE.TERRY L JAMES,DELORIS HART JOHNSON.DENISE JOHNSON.GLENN JORDAN.FRANCES JOSEY.JACK JOYCE.CAROL JOYCE.LISA COLLINS KEA.LINDA KELLY,SABRINA KENT.HANNAH KIGHT.REBECCA KILLINGSWORTH,SHARON LANDRUM,CAROL
LAWS,ZANIA L
LEE.JAMES CHARLES LOVE.JAMES LOVE.MARGARET LOVE,PATRICIA LOVE,ROSA
LUND,KRISTIAN MADDOX.CONNIE S MANNING.DIANE LYNN MARSH.JANICE E MARTIN ,VIVIAN MAYBIN,LILLIAN MAYBIN.SUE
TITLE CATEGORY
SALARIES
TRAVEL
Grades 9-12 Teacher
$
Grade 4 Teacher
Grade 6 Teacher
Grades 9-12 Teacher
Teacher of Mild Intellectual
Grades 6-8 Teacher
Young Farmer Teacher
Substitute
Substitute
Grade 2 Teacher
Substitute
Librarian/Media Specialist
Parapro Personnel - Pre-K
School Secretary/Clerk
Maintenance Personnel
Kindergarten Teacher
Substitute
Gifted Elementary Teacher P-5
Grades 6-8 Teacher
Paraprofessional/Teacher Aide
Substitute
School Food Service Worker
Bus Driver
Grade 1 Teacher
Substitute
Substitute
Substitute
Grades 9-12 Teacher
Grades 9-12 Teacher
Bus Driver
Grades 9-12 Teacher
Secretary
Principal
Paraprofessional/Teacher Aide
Substitute
Vocational (9-12) Teacher
Substitute
Substitute
Bus Driver
General Admin Secretary/Clerk
Substitute
Special Education Bus Aide
Substitute
-
Paraprofessional/Teacher Aide
Grade 4 Teacher
Librarian/Media Specialist
Substitute
IS Personnel - Food Service
Secretary
43,976.04 $ 35,566.04 40,954.70 27,534.21 24,934.20 34,950.84 45,009.96
39.00 6,495.25 32,949.25 1,633.00 43,661.24 14,252.87 13,162.43 9,052.74 28,305.70
195.00 8,008.34 27,709.98 4,264.79
39.00 7,633.09 8,491.12 48,617.18
744.50 1,782.00
155.63 32,264.12 25,317.52
8,577.74 44,537.14 17,600.38
9,897.12 9,316.78
689.00 31,077.16
772.50 702.00 7,938.02 15,757.57 955.50 1,164.00 2,522.00 9,783.74 37,723.30 41,056.38 6,903.00 11,873.30 15,644.25
273.64 24.00
147.00 2,297.40
70.17
446.49 65.75
255.60
41.58
330.13
198.63
-3-
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000
NAME
TITLE CATEGORY
SALARIES
TRAVEL
MCARTHUR.ELEANOR MCARTHUR.GAIL MCBRIDE,CARLENE
MCBRIDE.MARIA MCCLAIN.CHRISTINE MCKINNON,JANICE MCLAIN,JOHNNIE
MCLEMORE.MELANIE MCLENDON.BE I I Y MCLENDON.EVON MCLENDON.LONNIE MCLENDON,RHONDA MCLEOD.JULIA
MCMICHEN,LEANNE
MCNEAL.JENNIFER MCRAE.VERDELL V
MEADOWS,RAY MEADOWS,SALAIN WILSON MENDOZA.ELIA MINCEY.LOLA GILLIS
MITCHELL.WILLIAM JOSEPH MITCHELL-LANE,SHELIA
MOORE.BENJAMIN MOORE,CAROL MORRIS,CAROL YN MORRIS,DEBRA B MORRIS.MARY NAILS.STACY NEESMITH.SHAWN RICHARD NOBLES.JANICE R NOBLES,SANDRA
OCONNER.AMBER OCONNER.AMBER E ONEAL.WENDY
ONEILL.LOU PALMER ODUM.DANNY
OGDEN.ADDIE OGLESBY.KIMBERLY
OSTING.PATRICIA OUTLAW.GWENDOLYN
OUTLER.DON
PALMER.GREG PALMER.HEATHER PALMER.JOYCE PARKER.MICHAEL PARRISH,GAIL PARTEN.CATHERINE BRADDY PEAVY,QUINNEN PEEPLES,SONYA A
Substitute
$
Kindergarten Teacher
Paraprofessional/Teacher Aide
Lottery Pre-School Teacher
Paraprofessional/Teacher Aide
Substitute
Bus Driver
Kindergarten Teacher
Principal
Paraprofessional/Teacher Aide
Substitute
Substitute
Substitute
Grades 6-8 Teacher
Grade 1 Teacher
Paraprofessional/Teacher Aide
Instructional Specialist P-8
Grade 5 Teacher
Paraprofessional/Teacher Aide
Substitute
Grades 6-8 Teacher
Teacher of Emotional/Behavioral
Grade 3 Teacher
Grade 7 Teacher
Grades 6-8 Teacher
Kindergarten Teacher
Teacher of Emotional/Behavioral
Maintenance Personnel
SPulabnsttiOtupt-eerations Director/Mgr
Substitute
Grade 5 Teacher
Substitute
Paraprofessional/Teacher Aide
Grade 1 Teacher
Maintenance Personnel
Parapro Personnel - Pre-K
Library/Media Support Parapro
Bookkeeper
Grade 5 Teacher
Bus Driver
Grade 6 Teacher
Substitute
Grades 9-12 Teacher
Principal
Grade 3 Teacher
Grade 8 Teacher
Instructional Specialist P-8
Special Ed Parapro/Aide
1,177.00 45,635.25 11,517;26 31,077.16 $ 12,312.10
136.50 1,497.00 37,292.00 54,234.70 21,923.68 2,086.50
78.00 799.50 5,461.36 33,295.32 9,583.73 41,332.20 2,184.84 4,240.66 238.50 27,160.98 38,208.14 4,394.06 45,572.50 28,016.11 37,695.34 31,788.30 11,562.09 2,333.34 858.00 1,023.57 24,928.48 5,042.28 10,068.92 37,417.82 15,674.71 7,381.00 11,560.40 13,240.07 40,308.14 8,499.44 31,776.80 234.00 49,649.14 62,854.80 43,937.14 28,303.78 30,392.42 9,327.20
52.00 47.00 869.25 966.35
176.25
211.79
83.13 56.00 728.07 2,559.00 641.94
-4-
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000
NAME
PERKINS,FRANCES PETERSON,BRANDON POOLE,ALICE POOLE,JIM PAUL POOLE,JODY FOSKEY POOLE,KARON W POOLE.NELL QUARTERMAN,HAROLD RANDALL,TINA RAPER.DEBBIE RICH,SARAH RICHARDSON,TERRY ROBINSON,EMMETT RODGERS.EARL RODGERS.LINDA RODGERS.RANDY RODGERS,ROBBIE ROSE.MARILYN ROSS,JOYNETA ROTUNDO,MARTHA ROWELL,DARRELL ROWLAND,GLORIA M RUSHING,KAY COWAN SHINHOSTER,ANNETTE SMITH.JACKIE SMITH,TAMMY SNEAD,YVEKA SNELL,WILBERT SNYbER,RONALD SOLOMON.KIMBER SPIVEY,MURIEL K SPURLIN,JOHN SQUIRES.TERESA STANLEY,RODNEY STANLEY,SHEILA A TAYLOR,CHANDRA TAYLOR,THERESA TAYLOR,WINONA THIGPEN,ANTHONY THIGPEN.ROY GENE THOMAS,ANNA MAE THOMAS.TANEKA TOOTLE.GERALD TRAUTZ.BECKY TRAVIS,KAWMINA TURNER,LESSIE UNDERWOOD,ETHELYN WADLEY.BARBARA WALKER,ANNIE LAURA
TITLE CATEGORY
Special Ed Parapro/Aide
Substitute
Library/Media Support Parapro
Superintendent
Substitute
Grade 4 Teacher
Special Ed Parapro/Aide
Plant Operations Director/Mgr
Substitute
Substitute
Gifted Elementary Teacher P-5
Bus Driver
Substitute
Grades 9-12 Teacher
Grade 6 Teacher
Principal
Substitute
Substitute
Grade 5 Teacher
Paraprofessional/Teacher Aide
Grades 9-12 Teacher
Speech-Language Pathologist
Paraprofessional/Teacher Aide
School Food Service Worker
Substitute
Teacher of Specific Leaming
School Food Service Worker
Teacher of Mild Intellectual
Principal
Substitute
Grade 1 Teacher
Vocational (9-12) Teacher
Paraprofessional/Teacher Aide
Maintenance Personnel
Parapro Personnel - Pre-K
Substitute
Grades 6-8 Teacher
Substitute
Custodial Personnel .
Grade 8 Teacher
School Food Service Worker
Substitute
Bus Driver
Paraprofessional/Teacher Aide
Substitute
Substitute
Grade 1 Teacher
Grade 8 Teacher
Maintenance Personnel
-5-
SALARIES
$
12,117.26
21.50
9,428.23
90,305.40 $
172.00
42,824.36
12,093.82
28,897.83
3,429.25
2,947.00
15,309.70
8,449.44
3,676.50
38,208.14
44,087.14
57,659.40
650.00
53.00
41,608.14
10,532.01
36,969.62
29,841.06
17,269.00
8,912.66
8,492.50
34,406.26
1,841.13
39,628.18
50,334.50
136.50
27,622.36
50,893.36
10,573.48
11,562.09
6,763.56
702.00
35,316.70
368.00
11,206.48
34,750.12
8,519.40
19.50
18,797.42
19,470.94
273.00
1,595.21
40,618.41
46,017.14
11,511.96
TRAVEL
548.15
25.00 913.78
390.25 240.25 451.00 164.25
63.50 165.00 531.20 365.35 20.50 22.50
54.75 22.50
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000
NAME
WALKER.HELEN WALLER.ROBBIE WARNOCK.HARVIE WATTS.JIMMY WEST.SHAWN WHITE,CHELIA WHITE,GINGER WHITE.SARAH WIGGS.KIMBERLY WILLHITE,JIMMY WILLIAMS,PAM WILLIAMSON.LARRY WILLIS.LAMONICA WILLLIAMSON,TINA WILLYARD,JOANNA M WINGE.MARILYN M WOODS,HERMAN WOODS.RHONDA WOODS.RUBY J WRIGHT.CHARLES WRIGHT.PAMELA
Accruals June 30, 1999 June 30, 2000
TITLE CATEGORY
SALARIES
TRAVEL
Substitute
$
Parapro Personnel - Pre-K
Paraprofessionalrreacher Aide
Substitute
Grade 5 Teacher
Grade 1 Teacher
Middle School Counselor
Grades 9-12 Teacher
Substitute
Grade 6 Teacher
Paraprofessionalrreacher Aide
Transportation Director/Mgr
Paraprofessionalrreacher Aide
Paraprofessionalrreacher Aide
Grade 2 Teacher
Grade 6 Teacher
Bus Driver
Paraprofessionalrreacher Aide
Paraprofessionalrreacher Aide
Grades 6-8 Teacher
Paraprofessionalrreacher Aide
1,775.50 10,496.62 12,486.87
19.50 4,516.32 41,471.84
42,407.40 $
38,755.58 39.00
43,937.14 7,478.27
23,462.00 10,668.92
7,739.47 43,436.93 31,663.24
9,049.44 9,665.48 9,324.51 30,457.27 8,514.11
182.72 218.00
47.25 164.75
$ 5,026,948.63 $
23,396.10
-62,050.71 66,524.35
Totals per Report
$ 5,031,422.27 $ =====23::::l:,3=9=6.=1.0..
-6-