Talbot County Board of Education, Talbotton, Georgia, schedule of salaries and travel, year ended June 30, 1999

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TALBOT COUNTY BOARD OF EDUCATION TALBOTTON,GEORGIA
SCHEDULE OF SALARIES AND TRAVEL
l~-------YE-AR--END_E_D_JU_ NE_3_0_,1-9-99_ _ __

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

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

w. RUSSELL

H1NTON

STATE AUDITOR

(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta. Georgia 30334-8400
July 25, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Talbot 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 Talbot County Board ofEducation, as of and for the year ended June 30, 1999, and have issued our report thereon dated July 25, 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.
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 general purpose financial
99ARL-50

statements ofthe Talbot 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 ofthe 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 ofmanagement, members of the Talbot 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:gp 99ARL-50

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
ADAMS-HORTON.LENORA D AGES-SMITH.VALARIE D ATTAWAY,CLARA L AYERS.DEBERA A BAILEY.ANNIE G BANNISTER.CARLA BARNWELL.EDWARD BENTLEY,WONDALYN N BERGERON.STACY B BERRY,RITA I BIGGS.JOYCE R BIGGS.MILDRED H BIGGS.STELLA BLOUNT,THARRIS T BLOUNT,THELMA BLUE,ISAAC BROOKS.SARA D BROWN.LASHONDA Y BROWN,PHYLLIS LEONARD BUNKLEY.ALBERT J BURRELL.SHELIA F CARREKER,CHARLES W CARTER.CHRISTOPHER A CHAPPELLE.EVA U COOK,LETICIA A COPELAND.KIMBERLY COPPET,VERONICA J COUCH,JAMES A COUCH.THELMA CRAWFORD,CLARA L CRAWFORD,JOHN H CUMMINGS,LYNN MCDONALD DANIELY.VANESSA A DAVIDSON.WILLIAM J DAVIS.ARIEL DILLON,SHARI C DORSEY,MARTHA A DOZIER,EDNA B DOZIER,EVA LOU DOZIER,MARY A DUKES-DAVIS.BESS DURHAM,ANNIE L EDGE.JAMES A ELLISON.ALICE F EMORY.WALTER W EPPS,ANNIE R EPPS.CALVIN EPPS.CYNTHIA D

TITLE CATEGORY
Paraprofessional/Teacher Aide Grade 8 Teacher Food Service Sec/Clerk/Bkkpr Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 9-12 Teacher Principal Grade 2 Teacher Grade 1 Teacher Grade 1 Teacher Lottery Pre-School Teacher Information Services Clerk Substitute Special Ed Parapro/Aide School Food Service Worker Grade 4 Teacher Librarian/Media Specialist Substitute Grade 7 Teacher Special Ed Parapro/Aide Paraprofessional/Teacher Aide Bus Driver Substitute Speech-Language Pathologist Chapter 1 Teacher Substitute Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grade 11 Teacher Principal Grade 1 Teacher Special Education Specialist Grades 6-8 Teacher School Food Service Worker Special Educ Teacher P-12 Substitute Grade 3 Teacher School Food Service Worker Custodial Personnel Substitute Secretary Substitute General Admin Secretary/Clerk Grades 6-8 Teacher Information Serv Personnel Grades 9-12 Teacher Grade 4 Teacher
- 1-

SALARIES

TRAVEL

$

10,292.18 $

38,622.96

15,008.40

13,220.04

9,863.43

23,780.80

75,244.44

35,841.14

4,191.50

26,259.66

42,564.66

26,201.74

2,516.94

8,312.30

17,060.46

31,873.66

3,346.62

525.00

28,697.30

11,106.18

5,780.00

28,541.09

1,125.00

7,712.50

35,372.76

65.00

4,920.00

16,996.40

9,541.21

56,377.21

72,692.06

26,259.66

31,432.86

36,797.00

10,179.52

7,605.06

3,660.00

47,097.57

6,713.28

12,633.60

1,225.00

19,968.15

25.00

8,677.85

35,607.14

30,655.50

48,609.16

46,636.36

45.00 298.00 604.87
1,311.38 342.00 246.00 292.00 584.73 66.00 535.00
18.35 119.80
51.00 223.00
45.00
23.25
285.53 51.11
441.55
619.39

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

NAME
EPPS.ELIJAH FERGUSON,THERIA A FLUTE.ELEANOR P FORD.LASHUNDA FORD,MARIAN A FOREMAN.ANGELA D GIBSON.CONNIE W GOOLSBY.MARILU D GOSHA,SHIRLEY GRAHAM,JANNIE A GREEN.RETHA HADAWAY,ANNETTE M HALL,ANDREW HARDISON,HATTIE M HARDNETT.DAPHNE D HARDNETT.STELLA D HARMON.CONSTANCE L HARMON,VELTON J HARRIS,TRENDELLA M HICKS.BEAUFORD HIXSON.JOSEPH C JR HORTON.ESSIE KATE HORTON,MARGIE A HORTON.SALLY A HOWARD,IRENE HOWARD.KATHERINE J HOWARD,KATRINE LATAE HOWARD,RAYNEAL HUFF,E JEAN HUFF ,GERTRUDE JACKSON.FREDDIE E JACKSON,ILENE L JACKSON.MINNIE R JENKINS,TOM JR JOHNSON.ERNEST JOHNSON.HAROLD C JOHNSON.JURAN H JOINER,KIM M JONES,MARY DEAN JONES.ROBERT L KING,MARYA KING.TRACY D LAMAR,TONY 0 LAMAR,VERNECIA D LANE.ANDREA D LEDFORD.TERESA J LEE,STACY J LEONARD-LOCKHART.REGINA

TITLE CATEGORY
Bus Driver Special Ed Parapro/Aide Grade 5 Teacher Substitute School Secretary/Clerk Substitute Substitute Food Service Administrator Paraprofessional/Teacher Aide General Admin Secretary/Clerk Substitute Business Serv Secretary/Clerk Special Ed Parapro/Aide Kindergarten Teacher Business Serv Secretary/Clerk Custodial Personnel Business Serv Secretary/Clerk Vocational (9-12) Teacher Grade 4 Teacher Superintendent Bus Driver Bus Driver Grades 6-8 Teacher School Food Service Worker School Food Service Worker Substitute Substitute Paraprofessional/Teacher Aide Elementary Counselor Vocational (9-12) Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Bus Driver Military Science Teacher Grades 9-12 Teacher Kindergarten Teacher Special Education Specialist School Food Service Worker Grades 9-12 Teacher Librarian/Media Specialist Grades K-5 Teacher Grades K-5 Teacher Grade 2 Teacher Kindergarten Teacher Grade 10 Teacher Bus Driver Grade 8 Teacher
-2-

SALARIES

TRAVEL

$

13,145.40

19,707.79

43,384.00 $

2,020.00

19,191.78

65.00

300.00

29,642.78

10,743.66

4,920.00

25.00

14,861.97

15,612.16

37,871.38

12,275.10

13,512.91

8,115.87

63,386.81

24,388.94

6,885.96

9,576.11

10,673.40

5,474.45

108.15

1,015.90

580.00

3,460.00

10,232.82

67,526.41

54,795.46

20,478.70

11,106.18

11,106.18

15,436.80

53,547.72

64,748.51

30,099.70

30,072.63

6,630.96

40,413.14

47,491.54

28,625.34

30,225.30

26,088.20

22,187.50

26,829.66

9,681.36

36,965.00

147.00
614.53
69.00 30.75
2,896.90 232.90 672.30
1,187.42 1,829.44
429.00 128.49
676.16 24.00 97.25 30.50 118.50

NAME
LITTLE.CHERYL G LITTLE.LOUISE H LUCAS.JACKIE MARSHALL,LARRY MARSHALL.LASHAUNDA E MARSHALL.ROY MARTIN.BRENDA R MASON,DEBBIE H MATHIS.OTIS JR MATHIS.ELLA L MATHIS,WILLIE J MATTHEWS,EARNESTINE MAYS.LARRY MCCRARY.MANDA MCLENDON.MARY N MENARD.GINA G MILLER.ARTHUR MITCHELL.ALFREDA C MITCHELL.GREGORY B MOORE.CHARLES L MOORE.MILDRED C MOORE,QUEEN E NEAL.KATIE M NEAL,WILLIE D NEWBERRY.DOLORES A NOBLE.JACQUELINE J NOLEN,SHIRLEY A NORTH.VICKI F OWENS,DOROTHY M PARKS.ALVIN D PATRICK,ROBERT W PERSON,LINDA L PINKSTON.PATRICIA A PODGORNY,MARY N POLLOCK.TINA L POPE,MAGGIE W POWELL.ANNIE FRANCIS POWELL,KASONYA L POWELL,TOMEKA T PRITCHARD,ROBERTA L PUGH,JERRYLENE 8 RAMSEY.GLORIA J REEVES.MARGARET J RICHARDSON,JULIA A RILEY,ERNESTINE ROBINSON,PATRICIA M ROBINSON,REGENIA SAUNDERS,TANNETTE C

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

TITLE CATEGORY
Grade 2 Teacher Grades 6-8 Teacher Maintenance Personnel Bus Driver Substitute Bus Driver Grades 9-12 Teacher Grade 5 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Bus Driver/Transportation Supv. Substitute Custodial Personnel School Food Service Worker Special Education Specialist Special Education Specialist Grades 9-12 Teacher Preschool Special Ed Teacher Substitute Grades 6-8 Teacher High School Counselor Substitute Paraprofessional/Teacher Aide Bus Driver School Food Service Worker Vocational (9-12) Teacher Paraprofessional/Teacher Aide Grade 3 Teacher Paraprofessional/Teacher Aide Bus Driver Superintendent School Food Service Worker Paraprofessional/Teacher Aide Instructional Specialist P-8 Lottery Pre-School Teacher Grade 3 Teacher Special Ed Parapro/Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Preschool Special Ed Teacher School Food Service Worker Grade 2 Teacher Substitute Parapro Personnel - Pre-K Grades 6-8 Teacher Special Education Specialist Teacher Support Specialist Instructional Supervisor
-3-

SALARIES

TRAVEL

$

43,060.00

48,791.14

12,355.50

26,305.09

325.00

12,131.36

55,936.91

44,195.43

44,657.62 $

11,106.18

45,044.26

2,920.00

13,309.06

8,866.50

49,372.20

42,817.90

23,164.76

360.00

280.00

36,401.65

53,423.64

3,485.00

12,465.03

12,722.04

15,976.68

38,385.50

9,942.18

26,088.20

11,074.75

10,248.16

69,317.78

13,654.67

11,205.88

42,801.14

4,750.84

40,710.00

16,395.39

9,818.59

10,232.82

47,033.96

8,992.76

48,066.86

320.00

11,106.18

43,365.64

38,679.14

21,505.00

63,292.48

660.77 536.00
261.50 25.75
586.56
402.96 143.00 5,427.83 48.00 325.43
283.46
55.00 301.00 918.55

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

NAME
SCRUGGS,DOROTHY BASS SELDON.MARY L SELDON,SHERWIN M SENIOR.LARRY SHACKLEFORD,TANGANEKI SMITH.MICHAEL SMITH.MINNIE B SMITH.RUBY ANN SMITH.SABRINA R STINSON.ANGELA L STURN,GERALDINE R SUTTON,SHERIN 0 TAYLOR.ZACHARY B TERRY,GWENDOLYN A THOMAS.HENRY A THOMAS,PATRICIA A THOMAS,SUSIE S THOMAS,TARSUS THOMAS,WILLIE B THORNTON.DEBORAH B TOWNS,JANE E TOWNS,MARHONDA T TURNER.ALBERT B TUTTLE.LUANN WALKER,BRENDA B WALKER,CATHERINE L WALKER,SHERRON R WALLER,TAURA S WEAVER.ANNIE M WHITE,CLIFTON T JR WILLIAMS,DEBORAH A WILLIAMS,LINDA D WILLIAMS,WILLIE J WILLIS.DAISY PEARL WILLIS,VERONICA WILSON.JEROME L SR WILSON,EVA YORK.A CAROL
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY

SALARIES

TRAVEL

Family Services Coordinator

$

School Food Service Worker

Paraprofessional/Teacher Aide

Special Ed Parapro/Aide

Grades 9-12 Teacher

Bus Driver

Paraprofessional/Teacher Aide/Bus Driver

Grades 6-8 Teacher

Kindergarten Teacher

Substitute

Grades 6-8 Teacher

Substitute

Substitute

Special Ed Parapro/Aide

Bus Driver

Parapro Personnel - Pre-K

Grades 6-8 Teacher

Substitute

Paraprofessional/Teacher Aide

Grades 6-8 Teacher

Grades 6-8 Teacher

Special Education Specialist

Bus Driver

Kindergarten Teacher

Grade 4 Teacher

Grade 5 Teacher

Grade 1 Teacher

Special Ed Parapro/Aide

Substitute

Vocational (9-12) Teacher

Grades 9-12 Teacher

Lottery Pre-School Teacher

Special Education Specialist

School Food Service Worker

Substitute

Military Science Teacher

School Food Service Worker

Technology Specialist

22,909.05 $ 11,398.33
760.00 1,772.80 3,700.74 9,495.95 27,979.08 21,555.00 27,030.70 2,600.00 41,064.78 1,080.00
525.00 14,060.70 10,654.23 11,106.18 42,984.04
1,905.00 11,106.18 28,207.48 34,335.84 28,010.64 11,283.82 5,436.84 45,933.26 43,783.96 23,055.00 13,524.42
108.15 51,670.16 37,026.49 27,030.70 30,202.50
1,882.33 2,700.00 27,794.36 5,851.45 42,984.04

1,512.25
91.50
303.75 286.76 159.25 404.50
26.50 247.81
507.33 369.56
654.72

$ 3,993,639.05 $

29,926.84

-90,109.92 83,189.66

1,181.18

Totals per Report

$ 3,986,718.79 $==3=1=,1=0=8=.0=2 -4-