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

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STEWART 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 Washington Street, S. W Suite 214 Atlanta. Georgia 30334-8400
September 3, 2003

Honorable Sonny Perdue, 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 of Education, as of and for the year ended June 30, 2002, and have issued our report thereon dated September 3, 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 of America 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 of material 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 opm10n.
As described in the auditor's report on the general-purpose financial statements, the auditor's opinion on the Board of Education's financial statements was qualified for the Board ofEducation's failure to record as expenditures certain salaries earned by employees ofthe Board of Education as of June 30, 2002, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 200 l, are recorded as expenditures in the fiscal year 2002 financial statements rather than in the prior year as required by accounting principles renerally 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 of the Stewart 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 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 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.
Respectfully submitted,

RWH:as 2002ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

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

NAME

TITLE CATEGORY

ALEXANDER.PATTY J ALEXANDER.RUSHIA B ALLMON.MARGARET D AMMONS.SHERYL W ANDERSON.CARL ANDERSON.GAVIN L ARCHIBALD,LATSHIA P ARMOUR,ARLYCE Y BAKER.MATTIE P BALDWIN.SUSIE W BARDGE,KIMBERLY BARRETT.ANNA L BARRETT.ANNA MARIE BARRETT.DAVID ALBERT BARRINGTON.PRISCILLA C BASON,BEVERLYN D BELL.DORIS LOUISE BLACKBURN.KATHY W BLUTCHER,GWENDOLYN P BOST.GLORIA T BOST.WILLA P BOYNTON.MACY M BRACKIN.MICHAEL BRAZIER.AMY Z BRINSON.CASSANDRA M BRITTON.LINDA BROWN.FLOSSIE BULLARD.BETTY BURKE.KARON BUSH.ELAINE CANNON.ANNIE CASKEY.CLARA W CHAMBERS.RHONDA JEANETTE CHESNUT.GARY P CHESTER.JOANN N CHESTER.JOHNNY B CHINN.RUBY CHINN,SHERITHA CLARK.ANGELA CLARK.STEVEN D COOK.BETH CORBETT.ULRICA P COTTON,E C JR COTTON.BARBARA J COX,GINAB CROWLEY.CONSTANCE S CRUMBLEY.DORIS M CULLEFER,BARBARA H DALTON.KATRINA DANIEL.MABEL J DAVIS.ANDRE

School Food Service Worker Grade 8 Teacher Grade 1 Teacher Grade 5 Teacher Custodial Personnel Grades 6-8 Teacher Teacher of Mild Intellectual Grade 8 Teacher Bus Dnver Substitute Teacher Substitute Teacher Lottery Pre-School Teacher Substitute Teacher Member, Board of Education Grade 6 Teacher Vocational (9-12) Teacher Custodial Personnel L1branan/Med1a Specialist Paraprofess1onalfTeacher Aide Principal Substitute Teacher School Food Service Worker Grades 9-12 Teacher Grade 2 Teacher Paraprofess1onal/Teacher Aide Substitute Teacher Bus Driver Paraprofess1onal/Teacher Aide Grade 3 Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Maintenance Personnel Vocational (9-12) Teacher Assistant Pnncipal Custodial Personnel Parapro Personnel - Pre-K Substitute Teacher Substitute Teacher Grades 9-12 Teacher Grades 9-12 Teacher Pnnc1pal Bus Driver Paraprofessional/Teacher Aide Speech-Language Pathologist Grade 3 Teacher Paraprofessional/Teacher Aide School Secretary/Clerk Substitute Teacher Paraprofess1onal/Teacher Aide Grade 5 Teacher

- 1-

SALARIES

TRAVEL

$ 8,870 81 50,848 16 42,371.16 56,506 70 11,714.36 21,567 70 23,930.94 56,019.30 10,563.00 8,490 00 166.67 42,098.66 45 00 600 00 43,838 86 53,889 66 $ 3,740.15 41,91486 18,836.90 75,170.70 630 00 16,276 31 41,936.52 31,81756 88.38 5,715 00 8,931.01 4,729.66 8,763.68 50,646 37 66 95 4,200 00 192.00 42,129 14 62,635 45 1,734.72 8,815 83 225.00 630 00 8,749.74 30,817 40 53,594.16 27,832 20 8,931 79 53,547.12 55,716 72 8,931.79 17,982 17 489.25 8,621.83 5,460.74

280 77 162 84 1,555 63
36 12
319 30 117.77 710 76
614 28 843.78
441 00

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

NAME
DAVIS.DAVID J DAVIS.PATSY M DAVIS.YVONNE C DENT.SADIE M DIXON.ROBERT DUNSMORE.JO ANNE DURHAM.CORNELIUS T EXPOSITO-BLANCO,G FAGGINS.LAQUITA FARROW.WESLEY FAUDREE.CAROLYN D FLOWERS.DEBORAH FRAZIER FONSWORTH,GWENDOLYN L FORT.FLOYD P FORT.LISA FREEMAN,ARNETRA PATRICE GARDNER.JENNIFER A GILBERT,CHASSY TAWANA GILL.BRANDALYN D GILMER.GAIL G GONSTAD,WENDY GRAHAM.DEBRA P GREENE.AMY GREENE.GLENDA R HAMBY.MARTHA HAMILTON.JOHN HAMLIN.DEBRA W HANEY.BILL M HARLAN,JAYMES J HARRIS.GERALD L HARRIS.NETTIE L HARRIS.RUBYE M HARRIS.TOMMY E HARRIS,WYLENE J HENDON.SHERRY J HENLEY.FANNIE M HENRY.VICTORIA ANN HETTLER.CHARLES W HORNE.WILLIE B HOUSTON.LAVERA HUDSON.CYNTHIA W IVERSON,NELLIE P JACKSON.MICHAEL JOHN JACKSON.ROSCOE L JACOBS,GENETTE JAMES.STEPHANIE JOHNSON.BEATRICE JOHNSON.HATTIE JOHNSON.MARILYN JOHNSON.PATRICIA JOHNSON.ROBERT E

TITLE CATEGORY
Grades 9-12 Teacher Bus Driver Grades 9-12 Teacher Custodial Personnel Grades 9-12 Teacher Grade 1 Teacher Substitute Teacher Grades 9-12 Teacher School Secretary/Clerk Grades 9-12 Teacher Grades 9-12 Teacher Substitute Teacher Paraprofess1onal/Teacher Aide Director of Curriculum/Instr Grade 5 Teacher Teacher of Mild Intellectual Family Services Coordinator Substitute Teacher Lottery Pre-School Teacher Substitute Teacher Teacher of Mild Intellectual Librarian/Media Specialist Grade 2 Teacher Paraprofessional/Teacher Aide Substitute Teacher Grade 5 Teacher Grade 4 Teacher Technology Specialist Teacher of Specific Leaming Bus Driver Finance/Business Service Mgr School Food Service Worker Transportation Director/Mgr Bus Driver Grade 3 Teacher School Food Service Worker Vocational (9-12) Teacher Grade 6 Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Custodial Personnel Custodial Personnel Grades 9-12 Teacher School Food Service Worker School Social Worker Special Ed Parapro/Aide Substitute Teacher Parapro Personnel - Pre-K Teacher of Mild Intellectual Maintenance Personnel
-2 -

SALARIES

TRAVEL

$ 49,248.52 9,880 00
47,492.78 11,092.00 37,067.02 40,809 68 $
990.00 35,240.77
2,842.80 11,885.84
2,550.52 930.00 300.00
64,008.66 45,872.21 25,358 67 31,465 92
180 00 24,864.60
6,930.00 21,960 01 54,47044 21,858.01
8,931 79 556.20
42,916 47 51,993 46 45,493.46
4,748 44 315 00
39,539.04 7,185.67
38,427 04 16,601.95 51,593.28 15,306.92 28,133.68 11,965.65
5,208 64 27.91
2,229 43 21,308 67
995.41 44,627 48 15,156.37 27,387.81
8,163.12 2,871.13 9,088.07 8,749.74 27,288.64

484.12
606 52
95609 70.00
71344 693.03
117 04
568.08 718 31
21.28 788.12
9594
649.29 2980
2,381 17

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

NAME

TITLE CATEGORY

JOHNSON.SANDEE L JONES.ALICE M JONES,GWENDOLYN ANN JONES.PATRICIA ANN JONES.RHONDA JONES.SAMUEL JORDAN,W FELTON JOSEY.WILMA KEY.OCTAVIA KING.CHANDRA D KINTZINGER,KATHRYN KIRBY.RAPHAEL A SR KUIPERS.DAVID LADSON.JOHN LAWSON.ELVA D LEVERETT,SARINDA P LEWIS.LLOYD T LEWIS.VANESSA LONG,L LUANNE LOTT.JERALDINE A LYLES,EULA L LYNCH,CAREY S MACK.SANDRA DEE MAINOR.KATHY M MALLORY.BILLIE A MARTIN.BARBARA A MATTHEWS,CANADYA MCGRUDER.ALICE MCLENDON.MARY NELL MIMS,VIKII MITCHELL.ANNIE D MOORE.JEFFREY L MORRISON.JOHN D JR MURRAY.CAROLYN A NIELSEN.BRENT OSOH,MARY J OWENS.MARY LEAN OWENS.WAYNE PALMER.LAURA J PAYNE.DOROTHY S PERKINS.GEORGE JR PERRYMOND,SHIRLEY D PHILLIPS.STAND LEY PILCHER.CANDICE R PITTMAN,IRAD L POLLARD.ROBERT L POWELL.DIANE HINSLEY POWELL.EARNESTINE POWELL.JOE POWELL.LINDA QUARLES.SHARON THOMPSON

Kindergarten Teacher Paraprofessional/Teacher Aide Teacher of Specific Learning Substitute Teacher Grade 7 Teacher Member, Board of Education Bus Driver School Food Service Worker Substitute Teacher Special Ed Parapro/Aide Grades 6-8 Teacher Teacher of Specific Learning Grades 9-12 Teacher Grades 6-8 Teacher Grade 8 Teacher Vocational (9-12) Teacher Member, Board of Education Elementary Counselor Kindergarten Teacher Information Services Clerk Paraprofessional/Teacher Aide Teacher of Mild Intellectual Substitute Teacher Grade 2 Teacher Gifted High (9-12) Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Teacher of Specific Learning Grade 5 Teacher Bus Driver Grades 9-12 Teacher Pnncipal Substitute Teacher Grades 9-12 Teacher Grade 1 Teacher Paraprofessional/Teacher Aide Bus Driver Human Resources Personnel Grade 2 Teacher Vocational (9-12) Teacher Grade 8 Teacher Grades 9-12 Teacher Grade 3 Teacher Grades 6-8 Teacher Bus Driver School Secretary/Clerk School Food Service Manager Substitute Teacher Substitute Teacher General Adm1n Secretary/Clerk

- 3-

SALARIES

TRAVEL

$ 39,904 45 13,290 29 42,09318 198.28 43,495 63 2,550 00 19,011.06 9,129 74 225.00 2,830 39 5,520 26 5,474 94 31,747.60 4,917.85 43,505.14 5,595.12 7500 51,282.42 $ 59,163.48 17,131.32 8,931.79 4,990 84 247 20 4,748 44 53,936.34 13,013 34 9000 133 90 54,670.44 37,632.30 9,627.00 23,199 48 71,940.69 1,328 70 25,388.87 60,025.19 7,277.38 8,415 00 23,898 00 49,945.24 6,345 34 34,802.28 49,637.83 36,790.68 51,844.84 22,983 94 11,86847 13,245.39 54000 45 00 14,450.00

849.61 94.64
712.13
110 58
738 68 1,050 16
26404 39388

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

NAME
RANDALL.MARY RAY.BETTYE J REDDING.BETTY W REDDING,THEREATHA REGISTER.JEROME J RICHARDS.KELLY RIDGEN,DELILAH G ROBINSON.TIMOTHY JR ROBINSON.REGINA ROWAN.KIMBERLY SALTER,RONNIE L SCOTT.JANIS R SCOTT.LORETTA SCRIBNER.CHRISTINA SEAY.KENNETH B SHELLEY.JOHNNIE M SHIRLING,JUDY SHORTER.BARBARA SHORTER.SAM L SIMMONS.DANIEL RAY SLAUGHTER.JOHN SMELLEY.ALICE B SMILEY.BETTY SMILEY.CARLOS SPELL.ALAN L STARLING,LAUCOINA STARR.GARY THOMAS STOREY.SONYA STOVALL.LORI LAYTON STROUD.VALERIE B TARVER,LASHONDRA TATE.MARYE TAYLOR.AUSTIN JR TAYLOR.LAVONE MACK TAYLOR.MARKUS V THOMAS.BARBARA THOMAS.BREMAN THOMAS.COREY THOMAS.ERIC THOMAS.GUSSIE G THOMAS.KIMBERLY THOMPKINS.SOPHRONIA A THORNTON.CONNIE TH REATS.GEORGE TINER.SHEILA K TINKER.DENISE C WALTON.JUANITA WALTON.STEPHANIE WARE.ALBERTA WASHINGTON.CHELSEA D WEBB.MARIA

TITLE CATEGORY
Substitute Teacher Supenntendent Bus Driver Member, Board of Education Principal Grade 3 Teacher Elementary Counselor Bus Driver Grade 2 Teacher Grade 3 Teacher Grades 9-12 Teacher Grade 4 Teacher Paraprofess1onalfreacher Aide Member, Board of Education Middle School Explor Teacher Custodial Personnel Kindergarten Teacher Paraprofess1onalfreacher Aide Bus Driver Maintenance Personnel Member, Board of Education Substitute Teacher Custodial Personnel Special Ed Parapro/A1de Grades 6-8 Teacher Substitute Teacher Grade 7 Teacher Special Ed Parapro/A1de Kindergarten Teacher Paraprofess1onalfreacher Aide Substitute Teacher Bus Driver Member, Board of Education Substitute Teacher Grade 7 Teacher Custodial Personnel Custodial Personnel Middle School Explor Teacher Speetal Ed Parapro/A1de Paraprofessionalfreacher Aide Substitute Teacher Special Education Director School Food Service Worker Bus Driver Teacher of Mild Intellectual After-School Program Worker School Food Service Worker Special Ed Parapro/A1de School Food Service Worker High School Counselor Grade 4 Teacher
-4 -

SALARIES

TRAVEL

$

15.45

107,028.72 $

10,298.48

2,250.00

86,048.04

30,080 52

8,007.34

20,696.50

36,79346

45000

55,246 48

33,683.26

9,34546

1,125.00

7,743.68

14,723.96

42,021 45

23,519.01

11,978 40

1,069 92

2,025 00

2,820.00

2,582 70

2,045.00

7,406 37

638 60

56,687 00

9,672.61

45,520.22

12,366 53

3,793 73

11,267.00

2,250 00

1,665.00

40,064.42

22,474 41

11,997.93

4,836 06

66666

10,184 37

45.00

65,297 56

487.65

1,690 00

21,904.41

9,001.46

504 70

3,304.44

8,283.01

4,630.16

39,761.49

4,214.52 1,11847 1,544.45
381.18 522 91
157.64
490.52 116.48
1,741 42 19.60

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

NAME

TITLE CATEGORY

WEBB.ROBYN F WEBB.WARNER B WELLS.JANICE G WHITE.DAVID WHITE.MALCOLM WHITE.PAULETTE WILBORN.ANNIE WILCHER.MINNIE M WILDE.SANDRA K WILLIAMS.MINNIE PEARL WILLIS.BOBBY D WILSON.DOROTHY WILSON.DOROTHY R WILSON.MAXINE JORDAN WILSON.ZELDA WITHERINGTON.SHERRY W WOODSON.STEPHEN BERNARD

School Secretary/Clerk Assistant Principal Grade 1 Teacher Custodial Personnel Substitute Teacher Grade 6 Teacher School Food Service Worker Bus Driver RVI Teacher Substitute Teacher Member, Board of Education Substitute Teacher School Food Service Worker School Secretary/Clerk Paraprofess1onal/Teacher Aide Family Services Coordinator Paraprofess1onal/Teacher Aide

Accruals June 30, 2001 June 30, 2002

SALARIES

TRAVEL

$ 16,064.01 $ 10,316.38 65,046 12 11,823 21 1,668 60 36,904 43 6,864.81 18,807.00 61,75940 896 11 75.00 67.05 11,107.63 15,404 05 7,608 37 27,700 00 21,654 00 '

192.07
1,168.75 58.80
1,678.52

$ 4,547,030 85 $ 31,593 53

-71,025 44 63,560.40

-270.46 233.52

Totals per Report

$ 4,539,565.81 $ 31,556.59

-5-