Stewart County Board of Education, Lumpkin, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2000

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STATE OF GEORGIA

DEPARTMENT OF AUDITS AND ACCOUNTS

GA

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$ 84

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1776


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STEWART COUNTY BOARD OF EDUCATION



LUMPKIN, GEORGIA

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SCHEDULE OF SALARIES AND TRAVEL



FOR THE FISCAL YEAR ENDED JUNE 30, 2000

Russell W. Hinton State Auditor

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


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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 \Vashington Street, S.W., Suite 214 Atlanta. Georgia 30334-8400
June 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 Stewart 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 ofthe Stewart County Board ofEducation, as of and for the year ended June 30, 2000, and have issued our report thereon dated June 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 ofthe 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 perfu1m 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 perforrned for the purpose of forming an opinion on the general purpose financial statements taken as a '\'hole. 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 f,,ancial statements of the Stewart County Board of Education. The Schedule of Salaries and Tra\ . :is been subjected to the auditing procedures applied in the audit ofthe general purpose rianciai :,' ~ments and in our opinion, except for the effects of the matters referred to in the ;, eceding ,graph, such information is fairly stated, in all material respects, in relation to the general pu, .e 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 of management, members of the Stewart 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.
~--..R..e..s.pectfully submitted,

RWH:jb 2000ARL-50A

ell W. Hinton Sta e Auditor







SCHEDULE OF SALARIES AND TRAVEL

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STEWART COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
ALEXANDE.R,PATTY J ALEXANDER.RUSHIA B ALLMON.MARGARET D AMMONS.SHERYL W ANDERSON,CARL ARMOUR,ARLYCE Y ARMOUR,JEAN B ASKEW.GENO BAKER.MATTIE P BALDWIN,SUSIE W BARRETT,ANNA L BARRINGTON,PRISCILLA C BLACKBURN,KATHY W BLUTCHER,GWENDOLYN P BOST,GLORIA T BOST,WILLA P BOWLES.JOANNE B BOYNTON.MACY M BRACKIN.MICHAEL L BRAZIER.AMY Z BRINSON,CASSANDRA M BRITTON.LINDA BROGDEN.VALERIE BROWN.FLOSSIE BROWN.PARIS BROWN.RENITA BULLARD.BE I I Y BURKE.KARON BUSSEY.WILLIE BU'fLER,RANDY CASKEY.CLARA W CHAMBERS.DELORES D CHESNUT,GARY P CHESTER.JOANN N CHESTER,JOHNNY B CHINN.RUBY CLARK.ANGELA CLARK.SHARON CLARK.STEVEN D COLLINS,ANGELA C COOK,BETH B COTTON,E C JR COTTON.BARBARA J COX.WILLIAM J JR COX,GINAB CRADIC.DEBRA CRADIC.MARCUS CROWLEY.CONSTANCE S CRUMBLEY.DORIS M CULLEFER,BARBARA H CULPEPPER.ALEEN

TITLE CATEGORY

SALARIES

School Food Service Worker

$

Grade 8 Teacher

Grade 1 Teacher

Grade 5 Teacher

Custodial Personnel

Grade 8 Teacher

After-School Program Worker

Substitute

Bus Driver

Substitute

Lottery Pre-School Teacher

Grade 6 Tea'cher

Librarian/Media Specialist

Paraprofessional/Teacher Aide

Principal

Substitute

Substitute

School Food Service Worker

Grades 9-12 Teacher

Grade 3 Teacher

-

Paraprofessional/Teacher Aide

Substitute

Paraprofessional/Teacher Aide

Bus Driver

Substitute

Substitute

Paraprofessional/Teacher Aide

Grade 3 Teacher

Member, Board of Education

Psycho-Educational _Teacher

Substitute

Grade 2 Teacher

Vocational (9-12) Teacher

Grade 3 Teacher

Custodial Personnel

Parapro Personnel - Pre-K

Substitute

Custodial Personnel

Grades 9-12 Teacher

Grade 4 Teacher

Grades 9-12 Teacher

Bus Driver

Paraprofessional/Teacher Aide

Grades 6-8 Teacher

Speech-Language Pathologist

Custodial Personnel

Custodial Personnel

Grade 3 Teacher

Paraprofessional/Teacher Aide

School Secretary/Clerk

School Food Service Worker

7,992.37 $ 49,028.46 40,799.78 50,509.88 11,919.24 50,600.16
5,710.00 202.50
13,270.70 10,770.00 38,324.80 42,833.38 37,095.34 16,570.18 64,447.06 7,315.04
60.00 11,237.24 39,408.50 23,002.50 8,690.04 4,106.25 13,044.85 9,354.20
135.00 450.00 18,230.23 36,407.36
75.00 1,250.00 8,890.00 6,880.00 42,466.92 58,358.86 8,698.04 8,211.53
315.00 7,447.09 49,845.67 8,145.97 23,215.00 25,037.49 12,695.42 6,948.44 46,812.48
90.00 123.60 51,454.70 8,381.62 16,874.95 1,738.25

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TRAVEL 7.15
197.60 275.08
76.00
109.00 542.80 116.96
55.01 55.00 31.00
52.00 17.00
-

1,713.62 12.10
59.50
130.00 336.75

STEWART COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000

NAME
CULPEPPER,SHAAKIRA N DANIEL.MABEL J DAVIS.ANDRE M DAVIS,DAVID J DAVIS,PATSY M DAVIS,YVONNE D DENT.SADIE M DEVORCE,MELVIN DEVORCE,WILLIAM DEVORCE,WILLIE DIXON,ROBERT
DUNAWAY,SANDRA H
DUNSMORE.JO ANNE FONSWORTH,GWENDOLYN L FORT.FLOYD P FORT.LISA M GARDNER,JENNIFER A GAY.SANDRA G GILMER,GAIL G GILMER.JOHN
GLOVER,TONYA
GRAHAM.DEBRA P
GREENE.AMY
GREENE.GLENDA R HALL.MAMIE HAMILTON.CARL D HAMILTON,JOHN
HAMLIN.DEBRA W
HANEY.BILL M HARLAN,JAYMES J
HARRIS,CRISPUS
HARRIS,GERALD L HARRIS.NETTIE L HARRIS,ROBERT M HARRIS.RUBYE M HARRIS,TOMMY E HARRIS,WYLENE J HENDON,SHERRY J HENLEY.FANNIE M HOPKINS,SEBRINA HORNE.BRENDA HORNE.WILLIE B
HUDSON.PA I I Y
HUDSON,PAULINE D
IHSAAN,AWN
IVERSON,NELLIE P JACKSON.ROSCOE L JACOBS,GENETTE
JENKINS.VANESSA
JOHNSON.BEATRICE JOHNSON,CHARLIE F

TITLE CATEGORY

SALARIES

School Food Service Worker

$

Paraprofessional/Teacher Aide

Grade 6 Teacher

Grades 9-12 Teacher

Bus Driver

Grades 9-12 Teacher

Custodial Personnel

Maintenance Personnel

Security Personnel

Security Personnel

Grades 9-12 Teacher

After-School Program Worker

Grade 1 Teacher

Paraprofessional/Teacher Aide

Director of Curriculum/Instr

Grade 5 Teacher

Family Services Coordinator

Miscellaneous Activities

Substitute

Substitute

Substitute

Librarian/Media Specialist

Substitute

Paraprofessional/Teacher Aide

Substitute

In-School Susp Teacher

Grade 5 Teacher

Grade 4 Teacher

Technology Specialist

Athletics Personnel

Substitute

Bus Driver

Finance/Business Service Mgr

Teacher of Mild Intellectual

School Food Service Worker

Transportation Director/Mgr

Bus Driver

Grade 3 Teacher

School Food Service Worker

Substitute

Substitute

Grades 9-12 Teacher

Substitute

After-School Program Worker

Secretary

Custodial Personnel

Grades 9-12 Teacher

School Food Service Worker

Custodial Personnel

Substitute

Paraprofessional/Teacher Aide

141.25 7,505.08
31,430.06 $
51,078.46 6,049.12
41,621.86 21,777.51 12,024.25
2,063.88 6,458.80 34,704.09 10,560.00 31,049.16
840.00 57,585.66 40,890.04 26,242.08
5,859.60 3,240.00
30.00 360.00 51,099.24 3,337.50 8,291.20 585.00 43,898.54 35,590.06 49,157.44 42,020.54 25,756.70 865.20 607.50 36,095.25 4,032.14 7,212.21 36,140.60 15,103.16 47,114.46 13,879.38 1,698.75 7,320.00 22,919.57
90.00 8,080.00 12,874.24 22,383.70 31,413.40 10,423.92
427.45 6,966.24
827.60

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TRAVEL
19.37
552.51 724.00 195.10 856.25 1,011.25
86.50
231.53 1,021.32
75.00 214.64 298.53
61.75 683.00
-
63.00 88.25

STEWART COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
JOHNSON.HATTIE JOHNSON,MARILYN JOHNSON,MARIL YN JOHNSON.PATRICIA JOHNSON.ROBERT E JOHNSON,SANDEE L JONES.ALICE M JONES.ANGELA JONES,GWENDOLYN ANN JONES.JACQUELINE JONES.RHONDA JONES,SAMUEL JONES,SONYA JORDAN,W FELTON JOSEY,SAPH.ONIA L JOSEY.WILMA KEMP,GINGER PUGH KEY,ANNIE B KEY.OCTAVIA KIMBROUGH.JEFFERY B KING,BEVERLYN D KING,EMMA KIRBY.RAPHAEL A SR KITCHEN,KAMEKA LATIMER.MARTHA LAWSON.ELVA D LEDFORD.CONNIE G LEE.MATTIE LEVERETT,SARINDA P LEWIS.CAROLYN J LEWIS,LLOYD T LEWIS.VANESSA W LEWIS.VIRGINIA A LOCKHART.PAULA D LONG,L LUANNE LOTT,JERALDINE A LYLES,EULA L MACK.SHIRLEY L MAINOR.KATHY M MALLORY.BILLIE A MARTIN.BARBARA A
MAYO.MARIEL
METHVIN.CLAUDIA L MINICK,SALLIE FORT
MITCHELL.ANNIE D
MONTE.HAROLD T
MORRISON.JOHN D JR
OSOH,MARY J
OWENS.WAYNE PAYNE.DOROTHY S PERKINS,GEORGE JR

TITLE CATEGORY

SALARIES

Custodial Personnel

$

Paraprofessional/Teacher Aide

Parapro Personnel - Pre-K

Teacher of Mild Intellectual

Maintenance Personnel

Kindergarten Teacher

Paraprofessional/Teacher Aide

Substitute

Teacher of Specific Learning

Substitute

Grade 7 Teacher

Member, Board of Education

Substitute

Bus Driver

Principal

School Food Service Worker

Substitute

School Food Service Worker

Substitute

Grades 6-8 Teacher

-

Vocational (9-12) Teacher

School Food Service Worker

Teacher of Specific Learning

School Food Service Worker

School Food Service Worker

Grades 6-8 Teacher

Finance/Business Service Mgr

School Food Service Worker

Vocational (9-12) Teacher

Grade 2 Teacher

Member, Board of Education

High School Counselor

Grades 9-12 Teacher

Grades 6-8 Teacher

Kindergarten Teacher

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

School Food Service Worker

Grade 3 Teacher

Grade 7 Teacher
Paraprofessional/Teacher Aide

Substitute

Gifted Elementary Teacher P-5

Substitute

Bus Driver

Grades 6-8 Teacher

Principal

Grade 2 Teacher

Bus Driver

Grade 2 Teacher

Vocational (9-12) Teacher

1,480.63 8,282.29 $ 8,001.75 51,592.20 26,037.86 34,966.04 11,625.99
45.00 37,096.04
1,080.00 33,138.50
1,875.00 247.50
15,702.75 77,733.16
8,698.31 30.00 41.20 67.50
6,131.60 48,459.44
1,683.27 31,989.76
334.75 1,236.00 43,359.88 17,622.00
247.20 34,257.26 44,875.90
300.00 41,432.70
5,468.66 43,346.86 50,559.88
8,381.62 _ 8,441.62
9,111.03 22,427.50 45,802.24 11,706.15
3,435.00 7,886.34 5,370.00 8,649.20 37,069.54 65,801.90 54,828.20 3,137.50 44,600.16 36,341.00

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TRAVEL
57.00 11.95
180.96 482.86
52.00 2,473.77
1,371.61 398.44
850.22 649.16

998.27 19.00
644.23 36.00
86.83 1,498.79
87.50
501.25 750.00
17.50
1,060.00

STEWART COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
PERRYMOND,SHIRLEY D PETERS.RICKEY D PITTMAN,IRAD L POLLARD.ROBERT L PONDER.EVA L POOLE.ROBERT POWELL.DIANE HINSLEY POWELL.EARNESTINE POWELL.JOE PRATER.THOMAS MARK PROTHO,MILDRED L RAY ,BETTYE J RICE,VENUS RIVERS.WILLIE ROBINSON.TIMOTHY JR ROBINSON.DEBRA RODRIGUEZ.RAMON R SALTER,RONNIE L SCOTT,JACQUILLA S SCOTT,JANIS R SCOTT.LATANYA YEVETTE SCRIBNER.RICHARD SEAY.BUNCH SEAY,CLAREE SEAY.KENNETH B SEAY.SAM SHELLEY.JOHNNIE M SHIRAH.BILLY SHIRLING,JUDY H SHORTER.BARBARA SHORTER.SAM L SLAUGHTER.JOHN SMELLEY.ALICE B SMILEY.BE I I Y SMITH.CHARLES B SPELL.ALAN L STARR.GARY THOMAS STOCKS-DRURY.SERENA STOREY.SONYA STOVALL.LORI LAYTON TATE.MARYE TAYLOR.AUSTIN JR TAYLOR,CHERIKA TAYLOR.LAVONE MACK
TAYLOR.MARKUS V THOMAS.BARBARA THOMAS.BREMAN THOMAS.COREY THOMAS.GUSSIE G THOMAS.KIMBERLY THOMAS,MAGGIE

TITLE CATEGORY

SALARIES

Grade 8 Teacher

$

Grades 6-8 Teacher

In-School Susp Teacher

Bus Driver

School Food Service Worker

Substitute

Substitute

School Food Service Manager

After-School Program Worker

Grades 9-12 Teacher

Bus Driver

Superintendent

School Food Service Worker

Security Personnel

Bus Driver

Custodial Personnel

Paraprofessional/Teacher Aide

Grades 9-12 Teacher

Substitute

Grade 4 Teacher

General Admin Secretary/Clerk

Member, Board of Education

Security Personnel

School Food Service Worker

Middle School Explor Teacher

Bus Driver

Custodial Personnel

Member, Board of Education

Kindergarten Teacher

Paraprofessional/Teacher Aide

Bus Driver

Member, Board of Education

Substitute

Custodial Personnel

Vocational Director (LUA)

Grades 6-8 Teacher

Grades 6-8 Teacher

Grades 9-12 Teacher

Special Ed Parapro/Aide

Kindergarten Teacher

Bus Driver

Member, Board of Education

Substitute

Substitute

Grade 7 Teacher

Custodial Personnel

Custodial Personnel

Grades 9-12 Teacher

Paraprofessional/Teacher Aide

Substitute

Teacher of Mild Intellectual

32,938.50 $ 3,669.45
51,304.96 21,215.34
2,818.66 1,080.00
247.50 15,160.52
3,905.00 4,585.82 18,743.41 102,704.96
254.93 6,432.00 18,727.88
61.80 6,179.90 45,740.50
450.00 29,180.06 14,973.12
900.00 12,401.33
56.65 48,379.74
70.00 103.00 150.00 37,496.04 24,634.26 11,750.98 1,425.00 2,540.00
82.40 1,921.58 35,727.60 43,203.40 4,219.16 9,328.00 40,020.54 8,602.81 2,025.00
240.00 5,490.00 31,702.61 21,302.84 6,150.56 14,567.12 9,450.41
517.50 34,968.42

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TRAVEL 661.00 78.75 175.25 52.00
61.32 37.00 3,158.62 52.00 325.50 273.29 202.50
471.07

22.50
865.75
565.75 844.16
78.00 304.50

STEWART COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
THOMAS.SANDRA C THOMPKINS.SOPHRONIA A THORNTON,CONNIE THORNTON,JACQUELINE TINKER.DENISE C TRUITT,ALMA VARNER.VERA K WADE.REGINA WAL TON.JUANITA WARE.ALBERTA WAYE,TONYETT A WEBB,MARIA D WEBB.ROBYN F WEBB.WARNER B WELLS.JANICE G WHITE.DAVID WHITE.PAULETTE WHITE.TERRY L WHITE,TILAMAN L WILBORN.ANNIE WILCHER.MINNIE M WILCOX.KATINA B WILDE.SANDRA K WILLIAMS.ALICE H WILLIAMS.MICHAEL
WILLIAMS,SHARONDA
WILLIS.BOBBY D WILLIS.SHIRLEY WILSON.DOROTHY WILSON.DOROTHY WILSON.MAXINE JORDAN WILSON.VINCENT WILSON.ZELDA WIMS,CATHRYNE C WOODSON.STEPHEN B WRIGHT.WILLIAM L
YANCIE,RANARGO
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY

SALARIES

Grades 9-12 Teacher

$

Special Education Director

School Food Service Worker

Substitute

Paraprofessional/Teacher Aide

Paraprofessional/Teach er Aide

Title I Director

Lottery Pre-School Teacher

School Food Service Worker

School Food Service Worker

Substitute

Grade4 Teacher

Support Serv Secretary/Clerk

Assistant Principal

Grade 1 Teacher

Custodial Personnel

Grade 6 Teacher

Elementary Counselor

Information Services Clerk

School Food Service Worker

Bus Driver

Substitute

RVI Teacher

Grades 9-12 Teacher

Bus Driver

Substitute

Member, Board of Education

Substitute

Custodial Personnel

School Food Service. Worker School Secretary/Clerk

Substitute

Substitute

High School Counselor

Paraprofessional/Teacher Aide

Grades 9-12 Teacher

Substitute

4,610.34
58,263.34 $
229.18 202.50 6,300.80 7,958.00 9,909.42 26,967.56 2,973.47 7,505.58 607.50 30,238.50 15,430.45 57,546.58 52,667.20 11,672.60 34,133.36 22,707.80 13,310.50 7,711.11 17,466.12 45.00 59,700.34 8,228.00 907.50 112.50 600.00 180.00 386.25 . 9,704.72 15,571.67 67.50 3,690.00 10,052.66 17,821.15 37,616.70 45.00

$ 4,348,171.02 $

TRAVEL
1,699.75
41.50 156.75 38.00
20.31 87.00 51.75
292.50 145.50 564.31
128.00
22.82
129.00

171.75
178.50
34,152.31

-64,429.74 63,835.84

-1,719.42 333.94

Totals per Report

$ 4,347,577.12 $ ====3::=i2'!:=76=6=.8=3

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