Montgomery County Board of Education, Mount Vernon, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001

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

RussE1.t W. H1NTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 17, 2002

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, 2001, and have issued our report thereon dated May 17, 2002, 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 of America 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 manag~ment, 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, 2001, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2000, are recorded as expenditures in the fiscal year 2001 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America.

2001ARL-50

Our audit was performed for the pwpose-.. :arming an opinion on the genernl-purpose financial statements taken as a whole. The Schedule ofSalaries and Travel included ir :<,;separately issued document is presented for purposes of additional analysis and is not a requ.,:.:. part of the generalpwpose 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 generalpurpose 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 ofmanagement, members ofthe MontgomeryCounty 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:as 2001ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
ADAMS.DEBRA ADAMS,LYDIA ADAMS.MARILYN EVONE ADAMS.PAT ADAMS.PATRICIA ADDISON.EMORY ALLEN.SANDRA K ALLEN.SANDRA LEE ALLEN.SHANE ANDERSON.CAROLYN ANDERSON.MILDRED ARNOLD.KIMBERLY. ATKINS,LIQUNDA BAILEY.PATRICIA BANDY.REBECCA BARNES.WANDA BARROW.BUSH MELISSA BIVINS.BETTY BLACK.CHARLOTTE BLAXTON,NESBETH BONNER.FRANKIE BOYER.MARTHA BRADDY.KATHY BRADDY.SHEILA A BRANKLEY,JUNE E BRANTLEY,FALEDA BRANTLEY.JOHNNY BRAZELL.ANTONIA BRAZELL,KATHTRINA BRAZELL.LEATRICE BRAZELL.NAKIA BRAZELL.VIRGINIA BREEDLOVE.KATE M BREWER.FAYE BREWER.SHELIA ADAMS BRICE.DONNA BRIDGES.KERI BRISCOE.JAMES H BROCK.RONALD BROOKS.SABRINA BROWN.CATINA HODGES BROWN,KAYT BROWN,PATRICIA BURNS.BARBARA J BURNS.SARA E BUSH.JESSIE MAE BYRD.LOIS CALHOUN.SABRINA CARPENTER,JOHN CARTER.HENRY

TITLE CATEGORY
Teacher of Specific Leaming Grade 2 Teacher Substitute Teacher School Food Service Worker Business Serv Secretary/Clerk Substitute Teacher Finance/Business Service Mgr Paraprofessional/Teacher Aide Substitute Teacher Bus Driver Teacher of Moderate Intellectual General Admin Secretary/Clerk Substitute Teacher School Food Service Worker Grades 9-12 Teacher Grade 3 Teacher Substitute Teacher Grades 6-8 Teacher Grades K-5 Teacher Secretary Substitute Teacher Grade 3 Teacher Secretary Grade 6 Teacher Paraprofessional/Teacher Aide School Food Service Worker Director of Curriculum/Instr Maintenance Personnel Substitute Teacher Lottery Pre-School Teacher Bus Driver School Food Service Worker Grades 9-12 Teacher Grades 9-12 Teacher Substitute Teacher Grade 2 Teacher Finance/Business Service Mgr Vocational (9-12) Teacher Grades 6-8 Teacher Substitute Teacher Substitute Teacher Grades 9-12 Teacher Substitute Teacher Parapro Personnel - Pre-K Grade 8 Teacher Bus Driver Teacher of Profound Intellectual Special Education Director Substitute Teacher Bus Driver
- 1-

SALARIES

TRAVEL

$

28,708.74

37,722.10

1,983.50

8,811.08

20,745.12 $

319.20

3,815.00

35,086.51

9,936.45

1,521.00

8,660.40

6,409.16

11,726.30

87.92

39.00

6,845.41

3,827.70

39,415.86

112.20

234.00

51,525.16

591.31

42,727.16

13,795.19

333.63

195.00

15,372.71

18,669.10

509.72

28,962.60

10,520.52

11,564.70

65,933.34

1,215.98

11,664.81

560.07

29,349.54

19,404.68

421.12

9,380.08

34,264.47

58,860.50

30.90

30,377.00

12,469.54

133.56

2,741.35

43,436.74

26.60

658.50

507.00

5,734.66

918.01

9,655.26

14.00

38,086.34

112.69

19,457.94

39,415.86

4,718.40

284.00

9,210.40

MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME

TITLE CATEGORY

CARTER,SELINA W CARTER.SUE CASON,CATHY CASON ,GEORGIA CASTLEMAN.JACKIE CLARK.CATHERINE CLARK.DALE C CLARK.ERICKA CLARKE.BETTY CLEMONSJ:MMA D COLEMAN,JANETH COLEMAN,LYNETTE COLLINS.JESSIE CONNER.THOMPSON B COPELAND,WALTER THOMAS CORLEY.JOHNNY CORLEY.LOUISE CRAFT.LAMONT CRAY.DOROTHY CULVER,ROCHELLE CURL.RITA DAVIS.MARY DAVIS.PAULA ANN DAVIS.SARA DAYS.JAMES DEASON.PAIGE B DELK,DEBORAH DIXON.ROSE DOBBINS.PATRICIA DOPSON.SHIRLEY DURRENCE,AMBER 0 DUVALL.EVELYN HATCHER EDENFIELD.DEBORAH EDENFIELD.DORIS EDGE.KIMBERLY FAULK.SYLVIA BRADDY FERNANDEZ.BETTY FERNANDEZ.MELISSA FORD.ELOISE FOSKEY,LYNDA FOUNTAIN.BETTY A FOUNTAIN.PAMELA FRANKLIN.MELINDA GALBREATH.JOAN GATLIN.ANN G GAY.DEBRA GOFF,JEANETTE GOODWIN.JAMES D GOODWIN,KIMBERLY GRACE.JOHN RANDALL

Grade 3 Teacher Bus Driver School Food Service Worker School Food Service Worker Grades K-5 Teacher Bus Driver Superintendent Special Education Director Grade 5 Teacher School Food Service Worker Grade 7 Teacher Grades 9-12 Teacher Teacher of Mild Intellectual Vocational (9-12) Teacher Bus Driver Bus Driver School Food Service Worker Substitute Teacher Substitute Teacher Grade 7 Teacher Grades 9-12 Teacher School Food Service Worker Bus Driver Grade 5 Teacher Food Service Administrator Grade 5 Teacher Grades 6-8 Teacher Vocational (9-12) Teacher Paraprofessional/Teacher Aide Substitute Teacher Grade 4 Teacher Paraprofessional!Teacher Aide Grades 6-8 Teacher Grade 3 Teacher Secretary Grade 3 Teacher Paraprofessional/Teacher Aide Grade 2 Teacher Paraprofessional/Teacher Aide ParaprofessionalfTeacher Aide Paraprofessional/Teacher Aide Parent Coordinator School Food Service Worker ParaprofessionalfTeacher Aide Grades 9-12 Teacher Grade 4 Teacher Grade 6 Teacher Grades 9-12 Teacher Grade 3 Teacher Grades 6-8 Teacher

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SALARIES

TRAVEL

$

32,039.34

5,946.00

13,847.17

17,473.84 $

132.44

4,777.80

9,160.40

5,673.85

616.20

50,467.40

1,344.42

6,409.16

7,614.50

24,612.40

45,929.36

763.73

40,165.86

41,631.62

1,470.66

6,591.17

8,377.98

16,783.24

4,823.00

606.43

40,315.86

495.68

33,829.00

10,544.99

10,416.90

43,999.99

60,664.24

160.16

28,836.06

40,470.86

40.92

48,491.76

1,172.83

11,773.57

5,025.50

23,956.00

8,636.70

37,381.46

3,10326

9,464.92

4,795.00

10,670.52

48,279.36

148.12

.12,220.36

11,135.28

8,533.81

142.24

11,810.60

1,127.51

7,700.27

10,019.16

45,329.36

859.33

37,577.04

268.80

41,076.93

296.62

35,064.34

31,439.34

40,593.28

332.52

MONTGOMERY COUNTY BOARD OF:.. _. _ATION SCHEDULE OF SALARIES AND 1 .__.jl/cl YEAR ENDED JUNE 30, 2001

NAME
GRANT MARTHA GREEN,BEVERLY GRUBBS.ALMA J HAMILTON.JANET MARIE HARRIS.REGINA HART.BARBARA HART,CELETA HATTAWAY,REIA HAYMONS,MARILYN F HAYNES.PEEPLES S_ONYA HEARN.JESSE W HELMS.LEIGH ANNE HENRY.BELINDA M HIGGS.TABATHA HOLDER.MILDRED HOLLOWAY,MONICE HORNE.TERRY L JAMES.BOBBY JAMES.DELORIS HART JORDAN.FRANCES JOSEY.JACK JOYCE.CAROL JOYCE.LISA COLLINS KEA.LINDA KEA.ZACHARY KELLY,SABRINA KIGHT.REBECCA KILLINGSWORTH.SHARON LANDRUM.CAROL LAWRENCE.JANICE LEE.JAMES CHARLES LEWIS.JOANNE A LOVE.JAMES LOVE.MARGARET LOVE.PATRICIA LOVE.ROSA LUND.KRISTIAN MADDOX.CONNIE S MANNING.DIANE LYNN MARSH.JANICE E MAYBIN,LILLIAN MAYBIN.SUE MCALLISTER EVELENE MCARTHUR,ELEANOR MCARTHUR.GAIL MCBRIDE.CARLENE MCBRIDE.MARIA MCCLAIN.CHRISTINE MCLAIN,JOHNNIE MCLEMORE.MELANIE

TITLE CATEGORY
Substitute Teacher Substitute Teacher Grade 2 Teacher School Nurse Principal Librarian/Media Specialist Parapro Personnel - Pre-K Substitute Teacher Grade 1 Teacher Special Ed Parapro/Aide Maintenance Personnel Kindergarten Teacher School Nurse Gifted Elementary Teacher P-5 Grade 5 Teacher School Food Service Worker Bus Driver Substitute Teacher Grade 1 Teacher Substitute Teacher Grades 9-12 Teacher Grades 9-12 Teacher Bus Driver Grades 9-12 Teacher Substitute Teacher Secretary Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 6 Teacher Substitute Teacher Substitute Teacher Grades 9-12 Teacher Bus Driver General Admin Secretary/Clerk Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Librarian/Media Specialist IS Personnel - Food Service Secretary Substitute Teacher Substitute Teacher Kindergarten Teacher Paraprofessional/Teacher Aide Lottery Pre-School Teacher Paraprofessional/Teacher Aide Bus Driver Kindergarten Teacher
-3-

SALARIES

TRAVEL

$

1,794.00

7,696.25

36,305.46

12,547.25

58,786.80 $

700.08

46,231.64

381.55

15,185.21

1,028.72

21,899.31

9,242.02

56.28

10,184.83

29,349.54

6,325.17

21,016.50

59.36

4,603.00

8,231.79

8,781.24

2,361.00

49,094.85

25.20

351.00

34,459.00

84.00

35,124.56

7,336.38

46,829.36

39.00

18,176.96

37.00.

9,726.84

1,364.75

32,779.00

78.00

702.00

23,996.00

8,038.44

16,916.80

658.95

1,706.50

156.00

942.50

10,165.92

39,700.96

43,102.25

481.68

18,709.51

17,716.08

21.84

115.88

1,113.00

46,375.39

11,823.16

32,779.00

13,509.52

3,075.00

40,415.80

30.00

MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME

TITLE CATEGORY

MCLENDON.BETTY MCLENDON.EVON MCLEOD.STEPHANIE D MCNEAL.JENNIFER MCNEAL.JULIE MCRAE.VERDELL V MEADOWS.RAY MENDOZA.ELIA MILLER,ROSHUNDA MILLIGAN.HAROLD L MIMBS.ANGELA B MITCHELL.MARK MITCHELL.WILLIAM JOSEPH MITCHELL-LANE,SHELIA MOORE.BENJAMIN MOORE.CAROL MORRIS.CAROLYN MORRIS.DEBRA B MORRIS.MARY NAILS.STACY NEESMITH.TANYA NOBLES,JANICE R NOBLES.SANDRA OCONNER.AMBER ODELL.LAURA ODUM.DANNY OGDEN.ADDIE OGLESBY,KIMBERL Y ONEAL.WENDY ONEILL.LOU PALMER OSTING.PATRICIA OUTLAW.GWENDOLYN OUTLER.DON PALMER.GREG PALMER,HEATHER PALMER.JOYCE PARKER.MICHAEL PARRISH.GAIL PARRISH.WESLEY PARTEN,CATHERINE BRADDY PEAVY,QUINNEN PEEPLES.HARRY PERKINS.FRANCES POOLE.ALICE POOLE.JIM PAUL POOLE.KARON W POOLE.NELL PROCTOR.CHESTER QUARTERMAN.HAROLD RAMIREZ.HECTOR

Principal Paraprofessionalrreacher Aide Paraprofessionalrreacher Aide Grade 1 Teacher S~cretary Paraprofessionalrreacher Aide Instructional Specialist P-8 Family Services Coordinator Substitute Teacher Vocational (9-12) Teacher Grades K-5 Teacher Substitute Teacher Grades 9-12 Teacher Teacher of Emotional/Behavioral Grade 3 Teacher Grade 7 Teacher Grades 6-8 Teacher Kindergarten Teacher Teacher of Emotional/Behavioral Maintenance Personnel Substitute Teacher Substitute Teacher Substitute Teacher Grade 5 Teacher ParaprofessionalfTeacher Aide Maintenance Personnel ParaprofessionalfTeacher Aide Libra1y/Media Support Parapro Paraprofessionalrreacher Aide Grade 1 Teacher Bookkeeper Grade 5 Teacher Bus Driver Grade 6 Teacher Substitute Teacher Grades 9-12 Teacher Principal Grade 3 Teacher Substitute Teacher Grades 6-8 Teacher Instructional Specialist P-8 School Food Service Worker Special Ed Parapro/Aide Library/Media Support Parapro Superintendent Grade 4 Teacher Special Ed Parapro/Aide Substitute Teacher Plant Operations Director/Mgr Grades 9-12 Teacher

-4-

SALARIES

TRAVEL

$

8,979.30

22,619.12 $ 1,116.28

5,803.89

34,000.36

1,074.03

2,115.66

43,814.83

595.00

429.00

15,690.00

9,190.24

104.29

33,352.66

41,028.36

26,069.47

49,296.85

36.96 .

29,124.13

39,229.20.

41,835.96

26.80

11,664.81

616.73

429.00

1,784.49

29,127.95

11,319.00

16,450.52

7,855.17

11,512.28

10,295.94

44,762.44

14,200.84

39,415.86

8,660.40

34,458.14

78.00

51,368.96

391.85

64,518.40

3,564.23

48,326.36

136.50

30,317.16

137.90

5,086.32

7,695.92

12,423.16

9,076.91

95,250.36

1,295.44

43,709.84

12,278.79-

1,540.50

29,100.67

33,279.65

.,. ..
MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF S.A,tARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
RAMIREZ,IDALIZ RANDALL.TINA RAPER.DEBBIE REWIS.CYNTHIA P RHODES.ANNA MICHELLE RICH.SARAH RICHARDSON.TERRY RIGDON.PATRICIA ROACH,ADAB ROBINSON.EMMETT RODGERS,EARL RODGERS.LINDA RODGERS.RANDY RODGERS.ROBBIE ROSS,JOYNETA ROTUNDO.MARTHA ROWELL.DARRELL ROWLAND.GLORIA M RUSHING.KAY COWAN SASSER.MICHAEL SHINHOSTER,ANNETTE SMILEY.JANET DENISE SMITH.ANNE SMITH,JACALYN A SMITH,ROYL SMITH.TAMMY SNEAD,YVEKA SNELL.WILBERT SNYDER.RONALD. SPIKES.MARY SPIVEY.MURIEL K SPURLIN.JOHN SQl:,IIRES,TERESA STANLEY.RODNEY STANLEY.SHEILA A STONE,KAREN TAYLOR.THERESA THIGPEN.ANTHONY THOMAS.ANNA MAE THOMPKINS,NAHEEDE TIPPETT.ERIN TOOTLE.GERALD TRAUTZ.BECKY TURNER.LESSIE UNDERWOOD.ETHELYN WADLEY.BARBARA WALKER.ANNIE LAURA WALKER.ROBIN WALLER,ROBBIE WARD.LOVETT FRANCEEN

TITLE CATEGORY
Parent Coordinator Grade 6 Teacher Substitute Teacher Teacher of Mild Intellectual Kindergarten Teacher Gifted Elementary Teacher P-5 Bus Driver Grade 3 Teacher Special Ed Parapro/Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 6 Teacher Principal Substitute Teacher Grade 5 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Speech-Language Pathologist Grades 9-12 Teacher Substitute Teacher School Food Service Worker Paraprofessional/Teacher Aide Grades 9-12 Teacher Lottery Pre-School Teacher Grades 9-12 Teacher Teacher of Mild Intellectual School Food Service Worker Teacher of Mild Intellectual Principal Substitute Teacher Grade 1 Teacher Young Farmer Teacher Paraprofessional/Teacher Aide Maintenance Personnel Paraprofessional/Teacher Aide Substitute Teacher Grades 6-8 Teacher Custodial Personnel School Food Service Worker Substitute Teacher Substitute Teacher Bus Driver Paraprofessional/Teacher Aide Substitute Teacher Grade 1 Teacher Grade 8 Teacher Maintenance Personnel Substitute Teacher Parapro Personnel - Pre-K Substitute Teacher
5.

SALARIES

TRAVEL

$

7,415.12

3,053.00

2,437.50

30,030.42

31,361.56

34,491.94

8,660.40

27,609.47 $

79.32

12,584.98

9,949.06

39,415.86

45,479.36

60,744.84

2,750.82

715.00

42,606.86

11,076.72

471.28

38,308.04

4,988.68

27,057.55

607.50

9,792.16

3,189.00

69,488.64

207.16

23,096.00

113.68

55,354.53

38,940.67

50.96

6,678.12

40,657.60

387.52

52,652.36

244.90

78.00

30,099.54

52,902.90

2,488.51

10,278.40

11,602.95

8,061.71

236.50

37,158.89

475.70

13,218.53

9,137.79

273.00

955.50

21,412.92

21,223.13

234.33

43,032.44

220.92

49,026.36

19.60

11,602.95

897.00

10,897.64

234.00

MONTGOMERY COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME

TITLE CATEGORY

WARNOCK.HARVIE WATTS.ALICE WHITE.AMANDA WHITE,CHELIA WHITE.GINGER WHITE.SARAH WILLHITE,JIMMY WILLIAMS.PAM WILLIAMSON.LARRY WILLIS.LAMONICA WILLLIAMSON,TINA WILLOUGHBY.GINGER N WILLOUGHBY.JONATHON R WILLYARD.MANNING JOANNA WINGE.MARILYN M WOODS.HERMAN WOODS.RHONDA WOODS.RUBY J WRIGHT.CHARLES WRIGHT.PAMELA WRIGHT.TONYA

Paraprofessional/Teach er Aide Parapro Personnel - Pre-K Substitute Teacher Grade 1 Teacher Middle School Counselor Grades 9-12 Teacher Grade 6 Teacher Paraprofessionalrreacher Aide Transportation Director/Mgr Paraprofessional/Teach er Aide Paraprofessional/Teacher Aide Grade 3 Teacher Grades K-5 Teacher Grade 2 Teacher Grade 6 Teacher Bus Driver Paraprofessional/Teach er Aide Paraprofessionalrreacher Aide Grades 6-8 Teacher Paraprofessional/Teacher Aide Substitute Teacher

Accruals June 30, 2000 June 30, 2001
Unidentified Variance

SALARIES

TRAVEL

$ 12,773.65 669.75 78.00
43,132.34 $ 45,052.90 39,415.86 45,329.36
1,417.06
. 25,839.41
10,501.68 1,508.52
23,975.00 28,377.50
45,657.80
34,150.36
8,960.40
10,213.20
9,726.84 38,314.14
13,167.39 1,599.00

116.92 993.08
225.32
343.55
98.52
441.52
9.38

$ 5,451,975.24 $ 32,094.17

-66,524.35 87,957.61
212.90

Totals per Report

$ . 5,473,621.40 $ 32,094.17

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