Supplementary information, Towns County Board of Education, Hiawassee, Georgia, schedule of salaries and travel, year ended June 30, 1998

SUPPLEMENTARY INFORMATION TOWNS COUNTY BOARD OF EDUCATION
RIAWASSEE, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30,1998

SUPPLEMENTARY INFORMATION
TOWNS COUNTY BOARD OF EP1.JCATION
- TABLE OF CONlENTS -
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

RUSSELL W. HINTON
STAlE AUDITOR
(404)656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
June 4, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Towns County Board of Education
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Towns County Board ofEducation, as of and for the year ended June 30, 1998, and have issued our report thereon dated June 4, 1999, 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 Auditin~ 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.
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 statements ofthe Towns County Board ofEducation. The Schedule ofSalaries and Travel has been subjected tv the auditing procedures applied in the audit of the general pwpose financial statements and in our opinion,
is fairly presented in all material respects in relation to the general pwpose financial statements taken as a
whole and should be read in conjunction with those statements.
98ARL-50A

This report is issued pursuant to the Official Code ofGeorgia Annotated 50-6-27 and is intended solely for the infonnation and the use ofmanagement, members ofthe Towns County Board ofEducation 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,
~ron~'~
State Auditor
RWH:gp 98ARL-50A

SCHEDULE OF SALARIES AND TRAVEL

TOWNS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1998

NAME
ABERNATHY,LYNNE ALBURY,JUDY G ALEXANDER,FRANCES ALLEN,BARBARA E ANDERSON,SHEILA M ARROWOOD,ANGELA ARROWOOD,DIANA DAWN ARROWOOD,MAVIS ATKINSON,SUSAN W BARNARD,NOEL BARRETT,NELL MILLS BECK,JOYCE A BELL,GARYA BERRONG,ANGELA BERRONG,MICHAEL G BERRONG,THOMAS GARY BLUME,WENDY A BRADLEY,MELISSA BRADSHAW,JACK BREWER,ROBERT N BRITTON ,SHARON BROWN,PATSY BROWNING,BARBARA BRUMBAUGH,MELISSA B BRYSON,ANITA BURRELL,NOEL JAY BURRELL,V LOETTE BURRELL,WILLIAM CABE,MARRIANNE HOLLAND CASE,DENISE CHASTAIN,BARBARA SUE CHASTAIN,CAROLYN B CHASTAIN,JOSEPH R CHELTON,STACEY M COLE,L1SA COLLlNS,HOSEA COTTRELL,MICHAEL B DAILEY,PAMELA A DAYTON,PATTY S DENDY,MARGARET DERMODY,DONALD G DERMODY,JANIE D DILLS,GINA R DILLS,KATHY LEE DOLVIN,CYNTHIA M DOSTALL,WANDA DOTSON,BETTY DOWNS,ROBERT A

TITLE CATEGORY
Kindergarten Teacher ParaprofessionalfTeacher Aide Substitute Grades K-5 Teacher Substitute School Food Service Worker Custodial Personnel Custodial Personnel Lottery Pre-School Teacher Bus Driver Special Educ Teacher P-12 School Food Service Worker Grade 7 Teacher Grades K-5 Teacher Bus Driver Grades K-5 Teacher Substitute Lottery Pre-School Teacher Bus Driver IS Personnel - Other Support Special Education Director .Grade 4 Teacher Substitute Grades 6-8 Teacher Parapro Personnel - Pre-K Custodial Personnel Custodial Personnel Custodial Personnel Bus Driver ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide School Food service Worker Maintenance Personnel Substnute Kindergarten Teacher Grades 9-12 Teacher Grades 9-12 Teacher Parapro Personnel - Pre-K Grade 2 Teacher IS Personnel - Other Support Assistant Principal Special Educ Teacher P-12 Special Educ Teacher P-12 School Food Service Worker Lottery Pre-School Teacher Grades 9-12 Teacher Grades K-5 Teacher Assistant Principal
- 1-

SALARIES

$

37,530.20 $

6,418.24

123.00

29,120.50

142.92

7,465.95

4,004.00

8,380.58

13,854.66

7,353.92

28,758.68

5,735.10

39,540.36

40,108.66

28,149.12

38,483.70

445.50

8,216.00

9,013.92

1,990.44

46,666.60

25,830.32

214.50

28,838.61

11,131.52

1,715.54

6,269.40

1,296.00

7,097.57

13,759.94

6,520.80

5,904.32

6,022.36

1,496.00

37,530.20

43,856.96

34,145.66

9,108.00

40,143.02

7,519.26

45,628.33

32,661.70

3,864.32

7,206.00

17,783.62

34,951.94

34,951.96

54,925.56

TRAVEL 284.52 225.08
215.76
1,951.66 97.50
31.32 16.50 26.00 71.00 575.76 5.50

TOWNS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1998

NAME
DYE,SHAWNTA M ELLER,CORA L ELLER,DION ELLER,TAMRA ENSLEY,KATHLEEN P EVANS,DEBORAH L FLANAGAN,CLlFFORD FLANAGAN,IRMA FLANAGAN,NORMA B FLANAGAN,THOMAS W JR FLOYD,ANTHONY SHANNON FOSTER,SANDY J FRANKS,TWANA GARREn,MARGIE GARREn,MARY LOU GARREn,NOLEN GEORGE,HEATHER H GIBBY,JUNE GRANATELLI,IRIS GRASSI,DENISE GREEN,SHARON E GRINDSTAFF,RENEE D GROVES,LESLIE MCARTHUR HAIGLER,MlRANDA T HAMILTON,JERRY M HAMILTON,SCOn JESSIE HAMPTON,KIM BAILEY HANCOCK,JOY G HENDERSON,FRANCES HENNIGAN,CHARLENE G HENSEL,EDWARD HESTER,DEAN HESTER,REBECCA L HOGSED,DONALD L HOGSED,KIMBERLY NACOLE A HOGSED,SHARON HOGSED,wILDA HOLLOWAY,MARY E HOLLOWAY,MITZIE HOWARD,MARY L HUNTER,KATHERIN HURSH,MARY BYRD IVEY,JOSEPH JEFF JOHNSON,ANNE B JONES,SHERRI LYNNE KEIL,MARGARET JANE KENDALL,PEGGY KIMSEY,JACQULYN E

TITLE CATEGORY
Substitute School Food Service Worker Grades 9-12 Teacher Special Ed Parapro/Aide Grades K-5 Teacher Grades 6-8 Teacher Substitute Grades 9-12 Teacher IS Personnel - Other Support Grades 9-12 Teacher Grade 8 Teacher Substitute Substitute School Food Service Worker ParaprofessionallTeacher Aide Bus Driver Substitute ParaprofessionallTeacher Aide Substitute Substitute Substitute Substitute Lottery Pre-School Teacher Substitute Bus Driver Custodial Personnel Substltu1e Special Ed Parapro/Aide Custodial Personnel Substitute Substitute Substitute Substitute Maintenance Personnel Grade 2 Teacher RVI Teacher School Food service Worker Substitu1e Grades 9-12 Teacher Substitute Substitute Substitute Superintendent Library/Media Support Parapro Grade 3 Teacher Substitute Grade 5 Teacher General Admin Secretary/Clerk
-2-

SALARIES

$

164.80

6,102.25

42,706.00

5,384.50

44,941.80 $

3,771.66

936.00

45,214.90

5,244.80

45,863.42

28,053.14

2,398.00

759.63

6,725.38

6,418.24

9,537.92

792.00

6,907.50

28.33

1,056.00

189.75

198.00

4,100.00

231.00

8,110.70

2,679.60

206.81

3,887.89

332.19

957.00

1,424.00

451.00

686.75

17,676.27

19,985.00

39,800,00

6,722.95

533.04

34,926.96

4,182.00

5,114.75

528.00

67,138.34

7,986.42

27,411.70

2,255.00

36,617.96

16,620.40

TRAVEL 123.50 261.00
23.00
152.50 3,645.52
77.50 67.50

TOWNS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1998

NAME
KIMSEY,LARRY KING,DAREN KITCHENS,JENNY L LAMB,JULIE A LANE,LESLIE ANN LAVENDER,SHERRI ANN LEDFORD,BONNIE LEDFORD,HERBERT HAROLD LEDFORD,SHONDA LYNN LEDFORD,VIVIAN LEE,JAMES L1CKEY,CYNTHIA A LONSBERRY,SHARI LYNN LOVINGOOD,MARGIE L MANRY,EUGENE ALLEN MARSHALL,HEATHER MATHIS,BELINDA S MCCLELLAND,KAREN G MCCLURE,SANDY L MCCLURE,TRESHA MCCONNELL,JANIE ELAINE MCCONNELL,MELISSA B MELTON ,JAMES LEE II MOORE,JANICE MOSS,JOYCE MOSS,KENNETH F MOSS,STEPHANIE J MULL,PATRICIA NATIONS,JOYCE NELSON,DIANNE ELAINE NICHOLS,BETTY NICHOLS,DIANN NICHOLS,JUDY NICHOLSON,DEBBIE NICHOLSON,SANDRA MARIE NIPPER,HOLLY H NIX,ANGELA NICHOLE O'MALLEY,DEBORAH J OLlVER,GENA L OLlVER,MELISSA A OSBORN,AUDREY OWENS,LORETIA PAGE,SANDRA TURNER PARKER,ALTON L PATIERSON,ELlZABETH M PATIERSON,MELISSA J PENDERGRASS,MARLENE PENLAND,BEVERLY

TITLE CATEGORY
Grades 9-12 Teacher Grades 9-12 Teacher Bookkeeper Grades 6-8 Teacher Grades 9-12 Teacher Substttute Bookkeeper Bus Driver Parapro Personnel - Pre-K Grade 6 Teacher Bus Driver School Food Service Worker Grade 1 Teacher School Food Service Worker Grades 9-12 Teacher Grades 6-8 Teacher Substitute Special Ed Parapro/Aide ParaprofessionallTeacher Aide Bus Driver SUbstttute Grades 9-12 Teacher Grade 7 Teacher Custodial Personnel School Secretary/Clerk Custodial Personnel Lottery Pre-School Teacher Bus Driver Bookkeeper Special Ed Parapro/Aide Library/Media Support Parapro Grade 1 Teacher Lottery Pre-School Teacher Grade 4 Teacher Substttute Elementary Counselor Substitute Substitute Grades 9-12 Teacher Substttute ParaprofessionallTeacher Aide School Food Service Worker Kindergarten Teacher IS Personnel - Other Support Grade 2 Teacher Grades 9-12 Teacher IS Personnel - Other Support Substttute
-3-

SALARIES

$

43,830.36

29,080.82 $

20,784.88

30,339.84

4,711.04

41.00

15,359.85

6,053.08

9,396.16

35,201.96

8,509.92

5,632.84

29,515.38

8,195.83

16,194.32

22,970.00

309.00

2,816.40

6,066.32

7,116.85

280.50

28,838.70

27,722.70

5,712.58

8,539.96

3,540.00

300.96

6,724.06

15,071.44

1,534.50

12,256.82

34,926.96

7,807.69

39,226.68

893.55

34,635.04

66.00

20.50

26,873.42

92.70

12,709.47

7,369.84

34,500.46

62.50

46,199.30

25,718.42

2,433.60

3,042.00

TRAVEL 431.35 290.25
227.06 102.00 121.25
361.40
52.00
517.10 33.00
286.58 10.00
799.56 195.56

TOWNS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1998

NAME
PENLAND,JIMMIE LISA PESTANA,NANCY M PHILLlPS,CARRIE PIPES,WILLIAM ROY PLOTT,EMORY KEITH PYRLlK,MICHELLE QUALTIERI,LYN RAMSEY,GEORGE P RAULERSON,EMILY MARION REESE,ARCHIE K REID,JINJER M RHINEHARDT,RUBY M RICH,BRENDA P RICH,KATHY J ROGERS,JANICE ROGERS,JUDY A ROGERS,JULIA S ROGERS,MILDRED ROGERS,SARA SANDERS,JANET SCERBO,FRANK J SCOTT,MONA LISA SHOOK,BARBARA SHOOK,BETTY SHOOK,CATHY STUMAN SHOOK,LARRY SHOOK,SANDRA SHOOK,SHIRLEY L SMITH,STEPHEN SPIVA,MARIE STACKHOUSE,STEPHEN REED
STANCIL,ROBBIE L STEENERSON,BOBBIE J STEPHENS,VICKI SUTHERLAND,WILLIAM SWANSON,LARRY SWANSON,SARAH C SWANSON,TERRY M TAYLOR,DIANE TAYLOR,JERRY TAYLOR,LORI S THOMAS-BRADLEY,QUILLA THOMPSON,BRADLEY M THOMPSON,JULIE S THURMAN,BEATRICE TIGER,HOLLY TWIGGS,JOAN UNDERWOOD,REBECCA

TITLE CATEGORY
Grade 1 Teacher ParaprofessionallTeacher Aide Grade 6 Teacher Grades 9-12 Teacher Middle School Counselor Special Educ Teacher P-12 Substitute Special Ed Parapro/Aide Subsmute Bus Driver Substitute School Nurse Grade 3 Teacher Substitute School Food Service Worker Grade 5 Teacher Special Educ Teacher P-12 ParaprofessionallTeacher Aide Grade 2 Teacher School Food Service Worker Substitute Special Ed Parapro/Aide ParaprofessionallTeacher Aide ParaprofessionallTeacher Aide Substitute Technology Specialist Librarian/Media Specialist Substitute
Principal Custodial Personnel Grades 9-12 Teacher Grades 9-12 Teacher Parapro Personnel - Pre-K Parapro Personnel - Pre-K Substitute Bus Driver Grade 4 Teacher Substitute Special Ed Parapro/Aide Grades 9-12 Teacher Substitute Gifted Middle (6-8) Teacher Bus Driver Grade 8 Teacher Infonnation Services Clerk Lottery Pre-School Teacher Grade 3 Teacher ParaprofessionallTeacher Aide
-4-

SALARIES

$

36,444.44 $

5,144.39

43,841.80

51,036.26

45,351.24

28,132.78

710.72

5,551.16

1,233.43

10,906.92

205.00

15,792.00

38,009.82

1,066.00

14,647.50

27,662.30

4,924.00

7,958.69

40,108.66

5,095.81

49.50

4,471.74

9,901.14

10,791.70

1,017.50

39,055.04

36,612.70

3,591.00

54,646.20

2,717.00

41,670.20

44,848.30

11,131.52

18,297.72

693.00

9,500.81

35,064.46

2,238.70

9,830.53

40,697.66

20.60

34,500.46

10,283.92

27,662.30

11,995.20

14,082.42

40,433.66

10,305.65

TRAVEL 210.65 185.00 217.00
71.25 159.75
771.85 78.00
1,644.92 3,977.14
644.85
131.56

TOWNS COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME
UPCHURCH,VICKIE DARWIN VECCHIONE,LARRY HUGH VOUIS,SHERI L WAGES,SANDRA F WEAVER,JUDITH L WHITEHEAD,PAULA H WILKIE,REBECCA C WILSON,AUNDREA B WILSON,HEYWARD M WILSON,REIDE WITHERS,MARY C WOLFERSTEIG,ROBERT WONG,PETER WOOD,HERMAN WOOD,L1NDA S WORLEY, RUTH YOUNGBLOOD,LOREnA
Accruals June 30,1997 June 30, 1998

TITLE CATEGORY
Substitute Substitute Substitute Substitute Special Educ Teacher P-12 Substitute Special Educ Teacher P-12 Grade 8 Teacher Grade 6 Teacher ParaprofesslonalfTeacher Aide Grades K-5 Teacher Substitute Grades 9-12 Teacher Maintenance Personnel ParaprofesslonallTeacher Aide Grade 5 Teacher Grade 7 Teacher

SALARIES

$

287,00

51,50

16,50

629,58

31,723.76

775,50

30,674,20

26,819.84 $

38,701,60

8,452.68

29,909,60

205,00

2,211,00

16,149,02

6,281,74

5,601,16

35,851,96

$ 3,289,356,60 $

-407,556,55 465,622,20

TRAVEL
17,50 222.42 1,213,50 117,50
20,941.12

Totals per Report

$ 3,347,422,25 $

20,941.12

-5-