Treutlen County Board of Education, Soperton, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Wa~hmgton Street. S W . Suite 214 Atlanta. Georgia 30334-8400
March 21, 2002

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, 2001, and have issued our report thereon dated March 21, 2002, 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 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 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 op1ruon.
As described in the auditor's report on the general-purpose financial statements, the auditor's opinion on the Board ofEducation's financial statements was qualified for the Board ofEducation's failure to record as expenditures certain salaries earned by employees ofthe Board ofEducation as ofJune 30, 2001, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2000, are recorded as expenditures in the fiscal year 2001 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America.
2001ARL-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 generalpurpose financial statements ofthe Treutlen County Board ofEducation. 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 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 infonnati~n 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,

-

~.-11:$

RWH:as 2001ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

TREUTLEN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
ALLEN.SHANE V ASHLEY.RUTHIE M ASHLEY.SHANNON AVERY.DAVID AVERY.LISA BAILEY.CHERYL BAILEY.JESSICA BAKER.JAMES A JR BARNHILL.PATTY B BARRETT.PAULETTE BASS.JOANN BAXLEY.KAREN C BEACHAM.CHRISTINA BEASLEY.ABBIE GAIL BEASLEY.DONNIE BECK.FAY BELL.ANNIE RUTH BOSTIC.CUBA BOSTIC,IDA JOE BOWERS.BARBARA BRADDY,IVA LORRAINE BRADDY.JACKIE B BRADY.JEFFERY T BRADY.MARY E BRANTLEY.LOIS BRAZEAL.ANGELA BREWTON.SUE BRINSON.PATRICIA LYNN BROWN.BRENDA P BROWN.PATRICIA BUSH.BENJAMIN E BUSH.TONYA L BYRD.MELISA H CALHOUN.CHARLENE CALHOUN-CARLYLE,ANGELA J CARROLL.JAMES ROBERT CARTER.HERSHEL T CARTER.JESSIE CAULEY.SARAH CLARK.RACHEL W CLEMENTS.REGINA ANN COLLINS.CLEO CONE.BILLY CONE.BOBBY W CONE.DEREK CONE.JANIS CONE.ROBERT DAVID CONE.SHERYL CONEY.SHEILA CONEY-BROWN.DAISY

TITLE CATEGORY
Substitute Teacher Substitute Teacher Kindergarten Teacher Principal Grades 9-12 Teacher Paraprofessional/Teacher Aide Substitute Teacher Bus Driver Kindergarten Teacher Grade 3 Teacher Grades 6-8 Teacher Substitute Teacher Secretary School Food Service Worker Bus Driver School Food Service Worker Substitute Teacher Special Educatio!'l Interrelated Custodial Personnel Substitute Teacher Lottery Pre-School Teacher Grade 3 Teacher Substitute Teacher Substitute Teacher School Food Service Worker Vocational (9-12) Teacher Grade 1 Teacher Special Education Interrelated Grades 9-12 Teacher Teacher of Specific Leaming Grades 6-8 Teacher Substitute Teacher Grade 8 Teacher Grade 5 Teacher High School Counselor Principal Bus Driver Vocational (9-12) Teacher Food Service Sec/Clerk/Bkkpr School Food Service Worker Substitute Teacher Substitute Teacher Bus Driver Bus Driver Grades 6-8 Teacher School Food Service Worker SubstiMe Teacher ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide Grade 4 Teacher
- 1-

SALARIES

TRAVEL

$

435.13

1,776.77

5,036.80

65,969.42 $

39,862.10

13,628.53

223.60

24,614.41

51,219.00

51,902.86

47,637.70

967.29

12,329.30

9,034.80

8,123.57

10,744.88

884.13

36,071.10

13,237.93

1,554.92

34,649.17

51,902.86

1,328.18

2,158.63

10,619.18

34,241.50

45,329.40

43,850.86

48,629.40

32,639.30

35,756.10

44.72

35,245.80

44,176.77

42,712.50

71,304.58

7,344.32

8,541.42

24,570.00

7,017.12

341.20

315.44

8,238.00

9,228.00

49,423.98

11,674.33

90.00

11,140.00

12,176.96

37,204.16

521.10
74.68
22.40 44.80 387.00 858.86 420.04
818.31 202.16 190.90 157.23 163.24
38.36

TREUTLEN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
CORBIN.MARY JANE CROWE.CAROL CULLENS.HENRY A DAVIS.DANNIE A DAVIS.SYLVIA DAWSON.CHARLIE M DONALDSON,GENELDA DUPREE.RAYMOND ELI DURDEN.GLENDA H EDGE.MITCHELL EDGE.SUSY EDMOND.MAMIE ELLINGTON,J R ELLINGTON.VALERIE K FOSKEY,GLENNIS 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,JANEM GRAY,JASON L GRINER.JODI L HADDEN.KENDALL W HALL.BECKIE M HALL.CHANDRA HARDEN,LAVERNE R HARDY.SHIRLEY C HARDY,TAMATHAT HARRIS.KELVIN HARRIS.LINDA JEAN HARRIS.REGINA HARRIS,RODOLPHUS HARRISON,LAQUATE HEATH.ALICE HEATH-BRADDY.ALECIA HEATON.PATTI S HEATON.SCOTT W HENRY.BOBBIE JEAN HERNDON,ONEITA F HESTER.KAREN HESTER.LIZZIE JANE HESTER,W EUGENE HIGGS.MARIJO HODGES.HERBERT W

TITLE CATEGORY
Finance/Business Service Mgr Miscellaneous Activities Maintenance Personnel Grade 3 Teacher Grade 5 Teacher School Food Service Worker Special Ed Parapro/Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Grade 2 Teacher Parapro Personnel - Pre-K Deputy/Assoc/Assistant Supt Instructional Specialist P-8 Finance/Business Service Mgr Grades 9-12 Teacher Grade 2 Teacher Grades 9-12 Teacher Grade 2 Teacher Librarian/Media Specialist Paraprofessional/Teacher Aide Grade 6 Teacher Grade 11 Teacher Special Education Interrelated Grade 6 Teacher Technology Director Grades 9-12 Teacher Substitute Teacher Grades 9-12 Teacher Elementary Counselor Grade 1 Teacher Paraprofessional/Teacher Aide School Food Service Worker Substitute Teacher Bus Driver Teacher of Mild Intellectual Grade 8 Teacher Transportation Mechanic School Food Service Manager Instructional Specialist P-8 Speech-Language Pathologist Kindergarten Teacher Librarian/Media Specialist Bus Driver Substitute Teacher Vocational (9-12) Teacher Bus Driver Bus Driver Kindergarten Teacher Principal
-2-

SALARIES

TRAVEL

$ 24,570.00 $

53.25

6,398.04

2,916.76

20,672.85

37,479.66

1,156.80

37,174.16

47.04

11,046.90

12,156.96

41,607.60

10,494.23

45,826.02

41,615.90

2,814.23

60,240.68

845.15

51,665.60

174.41

952.50

46,524.80

44,008.80

40,812.50

39,953.00

111.56

51,219.00

10,655.40

40,070.01

267.12

44,129.58

58.00

18,726.20

36,400.30

64,404.58

1,382.68

40,651.08

955.21

23,146.00

37,550.43

216.72

45,329.40

11,062.38

9,689.09

44.72

17,511.51

162.00

25,502.50

89.60

7,905.50

27,342.64

15,600.10

30,334.90

283.36

28,926.59

113.96

32,779.00

175.28

38,671.00

366.59

12,786.72

2,664.87

50,521.56

636.98

8,398.00

8,298.00

38,617.50

60,431.21

819.67

TREUTLEN COUNTY BOARD QF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
HOLLEY,FORNITA KINCY HOOKS.KRYSTAL M HOWARD,EVENDA HOWARD.FRAN EILEEN HOWELL.JOANN HUGHES.LOUISE P HUSSEY.BOBBIE HUTCHESON,L JOEL HUTCHESON.MARY ANN HUTCHESON.NORRIS INGLE,CONSTANCE P JENNINGS.JULIE JOHNSON.BRENDA JOINER.CAROLYN JONES.CAROLYN JONES.GLENDA KELLEY.JOSEPHINE KIGHT.JULIE M KIGHT.MASSIE KIGHT.PEGGY KING.SARAH L KORN.BRENT STEPHEN KORN.JANET P LANDERS.CINDY LEE,CICELYM LEE.JOHN LEWIS.SHARON LOVE.CHARLEAN M LOVE.DORIS LOVE.DWIGHT FRANKLIN LOVE,ROSAM LOVE-DAVIS.TAMMIE LUMLEY.WENDY B MADISON.VIVIAN MANNING.GLENDA S MCCLENDON,VILENE MCDONALD.NANCY G MCLENDON.GASTON MEDLOCK.DANNA KAREN MILLER,ROSHUNDA A MILLS.ELLA J MILLS,GLENNIE Y MILLS.RACHAEL RENELL MILLS.RUBY JEAN MINCEY.LOLA G MOORE.DEBORAH MOORE,JOEF MOORE.JOHN MOYE.ANGELA T MOYE.JEANNETTE

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

SALARIES

TRAVEL

$

268.32

23,050.37

4,146.70

11,808.90

133.90

46,529.40

11,497.92

746.36

1,107.71

8,238.00

41,107.96

23,010.75

23,715.56 $

12,576.72

2,566.58

8,744.26

44,008.80

25,415.45

18,904.06

14,195.20

2,396.99

32,766.20

34,737.50

34,928.40

28,628.10

43,945.99

14,255.28

2,359.43

39,415.90

38,734.16

357.75

22,598.30

42,203.71

13,075.26

1,337.13

13,586.60

46,651.20

22.36

32,139.26

804.96

13,752.02

11,052.38

202.58

8,625.42

38,211.00

57,621.43

11,143.20

916.76

3,972.32

10,757.22

156.80
109.76 273.90
49.00 350.23
50.40 243.50
50.40 56.00
461.02 112.56

TREUTLEN QOUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
MULKEY.STEPHEN BRUCE MULKEY.TRACY NEWSOME.JOHN DAVID NOBLES,DIANE NOBLES.REGINA K NOBLES.VELMA NORRIS.BARRY LEE NORTON.DONALD A PADGETT.LINDA ELAINE PADGETT.LOUISE P PARKER.DONALD WAYNE PARKER,J DAWN PARKER.LISA PEEBLES.DIANE PETERSON.PATRICIA PHILLIPS.SUSAN POLLETTE,HEATHER POOLE.HAYWARD POOLE.LESTER LANIER PROCTOR.ANGIE A RAIFORD.JANICE RAIFORD.SHEILA RAPER.KATRINA REDFERN.RHONDA RENFROE.CAROLYN RICHARDSON.DAISY RICKS.CORINE B RICKS.FAYE RICKS,KREGG RICKS.LINDA RICKS.MAURITA RODGERS.RYAN M ROGERS.JEANNIE S ROGERS.KATHERINE ROSE.MARILYN B ROWELL.DEBORAH A SAMMONS.CATHERINE SAMMONS.HUGH SAMPLES.WATSON L SCOTT.WALTER HARMON SHAW.MARION A SHEPHERD.REGINA SHIVERS.CHARLES E SHIVERS,GWENDOLYN E SIMONS.GLORIA SIMONS.JEANNA E SIMONS.KATHY SUE SLAUGHTER.ANGELA D SMITH.CHERRIE C SMITH.LINDA

TITLE CATEGORY
Grades 6-8 Teacher Grade 7 Teacher Instructional Specialist P-8 Grade 1 Teacher Substitute Teacher Custodial Personnel Vocational (9-12) Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Grade 8 Teacher Parapro Personnel - Pre-K Middle School Counselor Paraprofessional/Teacher Aide Substitute Teacher Bus Driver Custodial Personnel Grade 3 Teacher Grade 1 Teacher Lottery Pre-School Teacher Grade 7 Teacher School Food Service Worker Special Ed Parapro/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 Bookkeeper Kindergarten Teacher Grade 6 Teacher Bus Driver Bus Driver School Social Worker Grades 6-8 Teacher Superintendent Preschool Special Ed Teacher Custodial Personnel Custodial Personnel School Food Service Worker Substitute Teacher General Admin Secretary/Clerk Grade 5 Teacher Director of Curriculum/Instr Special Ed Parapro/Aide
-4-

SALARIES

TRAVEL

$ 36,195.70

28,911.40 $

277.35

41,823.40

45,329.40

1,703.81

15,655.48

56,393.26

1,987.03

6,716.92

1,100.11

3,899.57

983.84

378.78

42,839.29

570.05

13,025.32

41,093.14

11,052.38

581.36

8,238.00

9,360.00

37,975.06

56.00

39,415.90

36,761.76

289.47

5,694.50

17,819.33

14,421.52

45,114.70

213.03

14,034.76

15,458.02

32,692.10

426.63

12,430.02

45,329.40

5,211.70

45,818.40

14,422.14

85.12

46,821.44

35,100.40

8,978.00

4,701.44

22,050.00

530.24

8,328.20

86,824.76

2,772.09

34,056.67

44.80

24,162.28

14,306.66

11,222.96

1,073.29

18,323.97

35,639.66

134.40

67,804.58

924.11

10,296.98

TREUTLEN COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
SMITH,RUNELL SNELGROVE.DENISE D SNYDER.PAMELA SOLIE, TERESA SPIVEY.SONJA STOKES.SHERRY T STOREY.PATRICIA E STRICKLAND,IRENE GAIL SUMNER.SHIRLEY SWEAT.WILLIAM T TAYLOR.CHANDRA NICHOLE THOMAS,CHARLETTE THOMAS.NANCY L THOMPKINS,NAHEEDE M TODD.JACK WADLEY.SANDRA WADLEY.SUSIE WADLEY.TERRI WALDEN.HARRIET WALDEN.JANICE WALDHAUER,JEAN H WALKER.ROBBIN WALLER.CARRIE WARE.MARSHA L WICKER.TANYA S WILKES.CHARLES R WILKES.DEBRA A WILLIAMS.SHERRY WILLIS.AMANDA M WIMBER.JUANITA WOOD.MARTHA ELY WRIGHT.LOLA M WRIGHT.MELINDA JADE YOUNG.ELVIN
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Substitute Teacher Substitute Teacher High School Counselor Grade 1 Teacher Grade 5 Teacher Family Services Coordinator Assistant Principal Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Library/Media Support Parapro Librarian/Media Specialist Substitute Teacher Grade 8 Teacher Grade 3 Teacher Paraprofessionavreacher Aide Special Ed Parapro/Aide Grade 4 Teacher Grades 9-12 Teacher Finance/Business Service Mgr Substitute Teacher School Food Service Worker Food Service Administrator Parapro Personnel - Pre-K Grades 6-8 Teacher Grade 7 Teacher School Secretary/Clerk Grade 4 Teacher Grade 4 Teacher Special Ed Parapro/Aide School Food Service Worker Secretary Maintenance Personnel

SALARIES

TRAVEL

$

178.88

991.48

50,399.54 $

45,329.40

40,099.76

11,310.88

57,833.34

7,115.93

89.44

44.72

3,564.21

10,798.60

5,353.50

402.48

41,285.80

40,099.76

12,166.96

11,269.06

47,806.07

47,319.01

15,851.07

833.14

10,019.30

63,056.00

9,787.51

55,900.95

46,029.40

2,286.50

10,627.15

45,720.85

11,117.68

11,999.20

1,865.90

11,698.37

820.38 44.80 301.13 217.56
97.80 240.08
901.08 17.92
409.99 64.20

$ 5,364,282.86 $ 27,114.84

-99,101.52 112?39.11

Totals per Report

$ 5,377,920.45 $ 27,114.84

-5-