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

RussELL W. H1NTON
STATE AUDITOR
(404) 656-2174

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DEPARTMENT OF AUDITS AND ACCOUNTS:

254 Washinglon Streel, S.W.. Suite 214

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Atlanta. Georgia 30334-8400 .

April 19, 2001

.Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Treutlen 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 Treutlen County Board of

Education, as of and for the year ended June 30, 2000, and have issued our report thereon dated

April 19, 200 I, 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 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 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 ~ expenditures . .
certain salaries earned by employees of the Board as of June 30, 2qoo, 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



I

.generally accepted accounting principles.



2000ARL-50

Our audit was perfonned for the purpose of fonning an opinion on the general purpose financial statements taken as a whole. 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 financial statements of the Treutlen County Board ofEducation. 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 of the matters referred to in the preceding paragraph, such infonnation 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 infonnation and the use of management, members of the Treutlen 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 2000ARL-50

State Auditor

'. I
SCHEDULE OF SALARIES AND TRAVEL

TREUTLEN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

NAME
ALLEN.BEVERLY K ALLEN.SHANE V ASHLEY.RUTHIE M ASHLEY.SHANNON AVERY.DAVID AVERY.LISA BAILEY.CHERYL BAKER.JAMES A JR BARRETT.PAULETTE BASS.JOANN BEACHAM.CHRISTINA BEASLEY.ABBIE GAIL BEASLEY.DONNIE BECK.FAY BELL.VERONICA DELORES BOAEN,LINDA ELAINE BOSTIC,IDA JOE BOWERS.BARBARA BRADDY,IVA LORRAINE BRADDY.JACKIE B BRANTLEY.CAROLYN H BRANTLEY.LOIS BREWTON.SUE BRINSON.PATRICIA LYNN BROWN.BRENDA P BROWN.PATRICIA BUSH.BENJAMIN E BYRD.MELISA H CALHOUN.CHARLENE CARROLL.JAMES ROBERT CARTER.HERSHEL T CARTER.JENNIFER C CARTER.JESSIE CAULEY.SARAH CEASAR.ARY SHUNTA CLARK.RACHEL W COLLINS.JEANETTE CONE.BILLY CONE.BOBBY W CONE.DEREK CONE.JANIS CONE.ROBERT DAVID CONE.SHERYL CONEY.SHEILA CONEY-BROWN.DAISY CORBIN.MARY JANE CROWE.CAROL CULLENS.HENRY A DAVIS.PATTY DAVIS.SYLVIA

TITLE CATEGORY
Grades K5 Teacher Substitute Substitute Kindergarten Teacher Principal Grades 9-12 Teacher Paraprofessional/Teacher Aide Bus Driver Grade 3 Teacher Grades 6-8 Teacher Secretary. School Food Service Worker Bus Driver School Food Service Worker Library/Media Support Parapro Substitute Custodial Personnel Substitute Lottery Pre-School Teacher Grade 3 Teacher Kindergarten Teacher School Food Service Worker Grade 1 Teacher Special Education Interrelated Grades 9-12 Teacher Teacher of Specific Leaming Grades 6-8 Teacher Grade 8 Teacher Grade 5 Teacher Principal Bus Driver Substitute Vocational (9-12) Teacher Food Service Sec/Clerk/Bkkpr Substitute Substitute School Food Service Worker Bus Driver Bus Driver Grade 8 Teacher School Food Service Worker Substitute Paraprofessional/Teacher Aide . Paraprofessional/Teacher Aide Grade 4 Teacher Finance/Business Service Mgr Miscellaneous Activities Maintenance Personnel Kindergarten Teacher Grade 5 Teacher
- 1-

SALARIES I

TRAVEL

$

4.345.70

828.66

2.030.40

29.949.07 $

17.50

64,134.99

621.00

34,458.80

141.50

10,493.83

23,738.56

49,649.10

20.75

45,953.80

8,930.27

8,762.28

7,804.04

9,961.07

51.00

1,694.42

268.32

3,328.24

2,908.14

27,840.10

125.00

49,649.10

30,854.24

10,151.76

12.13

45,730.80

33,915.00

46,720.50

28,894.11

33,146.80
34,521.13'

56.00

40,020.50

43.75

69,489.00

260.00

8,045.91

357.76

52.403.35

351.74

23,400.00

187.83

1,368.44

2,151.43

4,309.38

8,054.50

10,364.59

137.11

41,415.48

40.00

10,916.00

2,748.48

8,411.39

118.75

11,784.58 35,788.00

180.00

23,400.00
6,212.00' -
20;167.44' .

133.98 2,801.00 .

49,649.10

53.25

34,274.00

143.50

,---

TREUTLEN COUNTY BOARD OF EDUCATION SCHEDULE OF:SALARIES AND TRAVEL , " YEAR-ENDED JUNE 30: 2000

DAWSON.CHARLIE M DONALDSON,GENELDA DUPREE.RAYMOND ELI DURDEN.GLENDA H . EDGE,KIMBERLY, LYNN EDGE.MITCHELL EDGE.SUSY . . . , EDMOND.MAMIE ELLINGTON,J R ,. ELLINGTON.VALERIE K FOSKEY.BILLY W FOSKEY.CHARLENE M FOSKEY.WENDELL FOSTER.SANDRA LOUISE FOUNTAIN,TAMMY MARIE GARNER.JACKIE GARNER.JOY GILLIS,ARZULA GILLIS.IRIS GILLIS.JUSTINE GILLIS.MARY ANN GILLIS.MARY J, :
GRAY.JANE M_
GRAY.JASON L ,0 HALL.CHANDRA HARDEN,CONEZER YVETTE HARDEN.LAVERNE R HARDEN,NIKKIA L, HARDY.SHIRLEY _C HARRIS.KELVIN HARRIS,LINDAJEAN HARRIS.REGINA HARRIS,RODOlPHUS HARRISON,LAOUATE HARVILLE,DONNA HEATH.ALICE . HEATH,L CAROLYN HEATON.PATTI S HENRY.BOBBIE JEAN HERNDON,ONEITA F HESTER.KAREN . HESTER.LIZZIE JANE HESTER,W EUGENE - HESTER,WYLENE HIGGS.MARIJO . HOLLEY,FORNITA KINCY HOOKS.PEGGIE D . HOWARD,EVENDA HOWARD.FRAN EILEEN
c HUGHES.LOUISE f':

TITLE CATEGORY

School Food Service Worker .

Special Ed Parapro/Aide

Grades 9-12 Teacher

Paraprofessional/Teacher Aide

Substitute

Grades 9-12 Teacher ,

Grade 2 Teacher

Parapro Personnel - Pre-K

Deputy/Assoc/Assistant Supt

Instructional Sp_ecialist P-8

Bus D~ver

Substitute

Grades 9-12 Teacher

Grade,3 Teacher. c . .._

Grades 9-12 Teacher

Grade 2 Teacher

Librarian/Media Specialist

' '

Paraprofessional/Teacher Aide-

Grade 6 Teacher

Grade 11 Teacher

Substitute

Grade 6 Teacher

'.

Technology Director , -

Grades 9-12 Teacher-

Grade 1 Teacher

Substitute

Paraprofessional/Teacher Aide

Substitute

School Food Service Worker

Bus Drtver

Teacher of Mild Intellectual

Grade 8 Teacher

Transportation Mechanic

School Food Service Manager .

Grades 6-8 Teacher

Instructional Specialist P-8

Paraprofessional/Teacher Aide .

Kindergarten Teacher

Bus Drtver

Substitute

Vocational (9-12) Teac_her

Bus Drtver

Bus Drtver

Grade 5 Teache~

Kindergarten Tea_cher

Secretary,

Parapro Perso_n_nel - Pr~~,

.Grade 4 Teacher

. ,

-Paraprofessional/Teacher Aide

Grades 9-12 Teacher

!' - 2-

SALARIES

TRAVEL

$

10,814.59

11,784.58 38,190.50 $,_ ,.

154.50

8,411.30

40.00

1,162.7_2

43,344.55

132.01

40,008.10

, 40.00

4,266.24

58,531.00

463.04

48,676.80

27,4.12

_2,006.73

1,066.07

44,309.40

42,457.20

. 37,992.00

37,846.00

49,749.10

22,1.86

8,638.70

20.50

37,095.30\'

2p.50

42,828.40 4,746.45

... 742.76
.,

34,626.30

62,589.00

1,377.35

30,2_83.30

_499.10

45,514.35

1,542.82

10,680.12

1,308.95

.9,392.76

9.01

18,205.38

100.00

24,720.50 , 1_1

47,787.20

27,981,?(!

, '

14,915.18

. 4,904.40

21,425.61

1,761.92

30,477.20

15,379.00

2,881.30

45,269.61

748.66

, 8,736.00

8,274.50

7,086.30

.. 37,225.57

2,682.07

3,991.82 .

_24,720.50

8,365.90

20.50

45,137.10_

i

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

NAME

TITLE CATEGORY

i SALARIES!

TRAVEL

HUSSEY.BOBBIE HUTCHESON.NORRIS INGLE,CONSTANCE P JACKSON.LOPEZ JENNINGS.JULIE JOINER.CAROLYN JONES.CAROLYN JONES.GLENDA KEEN.JUDY L KELLEY.JOSEPHINE KIGHT.JULIE M KIGHT.MASSIE KIGHT.PEGGY KING.SARAH L KORN.BRENT STEPHEN LANDERS.CINDY LEE,CICELY M LEE.JOHN LEWIS.SHARON LITTLE.EVA LITTLE.KATHY LENET LITTLE.SUSAN L LOVE.CHARLEAN M LOVE.DORIS LOVE.DWIGHT FRANKLIN LOVE,ROSAM LUMLEY.WENDY B MADISON.VIVIAN MASON.SHELBY MCCLENDON.VILENE MCDONALD.NANCY G MCLENDON.CORA S MCLENDON.GASTON MILLER.LAWANNA ROCHELLE MILLS.ELLA J MILLS.GLENNIE Y MILLS.RACHAEL RENELL MILLS.RUBY JEAN MILLS.TOMMY MINCEY.LOLA G MOORE.DEBORAH MOORE.JOE F MOORE.JOHN MOORE,SHADIE MAE MOYE.ANGELA T MOYE.JEANNETTE MOYE.MICHELLE MULKEY.STEPHEN BRUCE MULKEY,TRACY NEWSOME.JOHN DAVID

Paraprofessional/Teacher Aide Bus Driver Grade 4 Teacher Substitute Grade 8 Teacher ParaprofessionalfTeacher Aide Grades 9-12 Teacher ParaprofessionalfTeacher Aide Substitute Teacher of Specific Leaming Grade 3 Teacher ParaprofessionalfTeacher Aide School Secretary/Clerk Substitute Instructional Specialist P-8 Grade 7 Teacher Grade 2 Teacher Grade 11 Teacher Custodial Personnel Substitute Substitute Substitute Substitute Teacher of Mild Intellectual Grades 9-12 Teacher Substitute Grade 5 Teacher Secretary Grade 6 Teacher Custodial Personnel Grade 4 Teacher Substitute Bus Driver Substitute Bus Driver ParaprofessionalfTeacher Aide Substitute Parapro Personnel - Pre-K Substitute Lottery Pre-School Teacher Teacher of Moderate Intellectual Principal 1Bus Driver Substitute Instructional Specialist P-8 School Food Service Worker Substitute Grades 6-8 Teacher. Grade 5 Teacher Instructional Specialist P-8

-3-

$

11,101.72

8,027.00

38,938.10
447.2'0

36,757.90

12,004.28

7,136.30

9,337.52

1,274.52

42,457.20

21,940.00 $

77.50

10,409.76

112.00

13,511.55

1,176.14

30,622.4p

240.16

32,196.80

39.75

27,617.50

115.25

42,609.03

13,626.18

3,432.45

268.32

1,252.17

2,884.46

38,208.10

31,662.4~

52.50

2,083.95

36,720.56

12,468.58

6,162.30

11,748.71

44,112.70

52.00

216.00

156.52

134.16

15,601.59

10,680.12

1,105.93

9,054.74

87.00

16.50

27,352.60

463.76

56,305.25

158.25

66,488.64

825.08

1,175.9~

563.93

18,040.23

10,275.97

13.00

178.88

2a,182.5q

20,759.94
39,428.16'
I

30.00 219.23

TREUTLEN COUNTY BOARD.OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30:2000

;NAME
NOBLES,DIANE i! NOBLES.REGINA K. NOBLES.VELMA I NORRIS,BARRY LEE
PADGETT,LOUISE p:;
PEEBLES.DIANE ;_' , PETERSON,PATRICIA PHILLIPS.SUSAN . . POOLE,HAYWARD . POOLE.LESTER LANIER _. PROCTOR,ANGIE A RAIFORD,JANICE RAIFORD,SHEILA ', RAPER,KATRINA REDFERN.RHONDA , RENFROE.CAROLYN : i; 0 .RICHARDSON,DAISY' RICKS,CORINE.B . , RICKS.FAYE RICKS,KREGG RICKS.LINDA RICKS.MAURITA S , RODGERS.RYAN M ' ROGERS.JEANNIE S . <':.ROGERS.KATHERINE' ROSE,MARILYN B - ROWELL.DEBORAH A SAMMONS.CATHERINE SAMMONS,HUGH SCOTT.WALTER HARMON SHAW.MARION A SHEPHERD,REGINA SHIVERS.CHARLES E SHIVERS,GWENDOLYN E SIMONS.GLORIA' SIMONS.KATHY SUE, SMITH.CAROLYN WYNETTE SMITH,CHERRIE C .' SMITH,LINDA . , c SNELGROVE.DENISE. D SNYDER.PAMELA. ' ,. SOLIE.TERESA SPIKES,YOLANDA SPIVEY.SONJA .-. STOKES.SHERRY T ' STOREY,PATRICIA E: SWEAT,WILLIAMT TAYLOR.CHANDRA NICHOLE THIGPEN,LORRAE .. : THOMAS,CHARLETTE

TITLE CATEGORY

Grade 1 Teacher

Substitute

Custodial Personnel

Vocational (9-12) Teacher

Substitute

.. - ,

Parapro Personnel - Pre-K, "

Elementary Counselor -; .

Paraprofessional/Teacher Aide

Bus Driver

Custodial Personnel

Grade3Teacher

,, ,.'.J

Grade 1 Teacher ir

- -,

Lottery Pre-School Teacher .,

Grade 7 Teacher

. :u:";-

School Food.ServiceWorker ,

Paraprofessional/Teacher Aide

Grade 7 Teacher ,

Custodial Personnel .,.

School Food Service Manager

Grades 9-12 Teacher

Library/Media Support Parapro "

Grade 2 Teacher

Grades 9-12 Teacher

Grade 8 Teacher

School Secretary/Clerk., .,

Kindergarten Teacher-

Grade 6 Teacher

;,

Bus Driver

Bus Driver

Grades 6,8 Teacher

Superintendent

'J .

Preschool Special Ed Teacher

Custodial Personnel , _ ,(..

Custodial Personnel

School Food Service Worker

General Admin Secretary/Clerk

Substitute

Director ofCurriculum/Instr

Special Ed Parapro/Aide

Substitute

High School Counselor - ,

Grade 1 Teacher

Substitute

Grade 2 Teacher

Family Services Coordinator

Assistant Principal

SubstiMe

Substitute

Substitute

Library/Media Support Parapro .

SALARIES

TRAVEL

$

43,937.10

.. 757.11
15,467.88 :,

53,81.1.99 $ .1,141.02

4,223:36
' 12,381.67. . ' 203.85
35,946.85

10,680.12 8,027.00 . c,,

9,360.00 36,158.80 38,208.10 35,654.40

! 'I
----,;-
,
.420.60

34,228.00 ,.

16,021.24

' -

10,984.31 42,657.50 .,.

,~-~

13,577.20
15,200.05 ::, ... 1.131.38

25,484.20 ,'.\."
1,1,993.58 " 44,993.94

'281.12 "f7'.
I 'j_

30,867.70

44,037.10

310.55

'13,508.41

. '64.50

12,949.40

; I

33,404.00. , V :, .;J

8,17.1.32

2,613:90 .. 49,649.10

1:82.50

84,930.26

1,005.00

32,804.00

.60.00

22,173.04 I. .. 13;840.32'. :

, l.t :,

10,822.28 . 19,232.29 ,.

. .10.00
I.

." 1,663.58

65,989.00 . ~- I' '1,506.72

8,411.30

447.20
. 48,792.61 . '-, -,
45,737.10' . 1,565.20 ..

.827.08

38,514.60 10,718.06

I. 320.24

52,570.00

287.23

89.44 2,368.80 -

1,085.38

ti'.". 6,564.34

20.50

NAME
THOMAS.NANCY L TODD.JACK WADLEY,SANDRA WADLEY.SUSIE WADLEY,TERRI WALDEN,DOLORES WALDEN.HARRIET WALDEN.JANICE WALDHAUER,JEAN H WALKER.CUBA WALKER,HELEN WALLER.CARRIE WARE.MARSHAL WICKER.TANYA S WILKES.CHARLES R WILKES,DEBRA A WILLIAMS.CINDY WILLIAMS.SHERRY WIMBER.JUANITA WOOD,MARTHA ELY WREN,KIM MARIE WRIGHT,LOLA M YOUMANS,ROSE MARY YOUNG.ELVIN
Accruals June 30, 1999 .June 30, 2000

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TREUTLEN COUNTY BOARD OF EDUCATION . SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2000

TITLE CATEGORY
Librarian/Media Specialist Grade 8 Teacher Grade 3 Teacher ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide Kindergarten Teacher Grade 5 Teacher Grades 9-12 Teacher Finance/Business Service Mgr Special Education Interrelated Substitute School Food Service Worker Food Service Administrator Parapro Personnel - Pre-K Grades 6-8 Teacher Grade 6 Teacher Lottery Pre-School Teacher School Secretary/Clerk Grade 4 Teacher Special Ed Parapro/Aide Substitute School Food Service Worker Substitute Maintenance Personnel

SALARIES

TRAVEL

$

31,865.02

39,038.00

38,208.10 $

67.25

11,749.30
10,923:r' 2

8,008.30

45,498.j5

45,137.10
15,201.5' 0

107.75

34,801.70

2,801.35

9,725.93

61,155.24

999.60

6,578.86

62.00

53,316.10

43,937.10

266.08

5,315.50

14,745.71

40.00

43,937.10

67.56

10,712.54

424.84

11,542.~7

13.00

178.88

11 355.19

$ 4,884,531.39 $ 21,140.71
i
-96,304.81 99,101.52

Totals per Report

$ 4,887,328.10 $ 21 140.71

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