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

' , . ,.. - 1, ' ,-.1 :,

r

.Z~o,~oi1>:Ji.o,_o:.a,.;

':.'

. .,.

,.'1 ,; \

... - _.
', !
:,."',~ . ~:,

~ .., l

.. \

I

M ....

: \

. ,.

..'-~ .
, ',

r

.., ' ' ....

..... : ,' I,. ,> \' ,-'

.,

,

1..- ' I '
, r
. ' .,
, ,, ..
-.,,_

,\
'''

..
,.' .,;:

. ,,

... ' r ' .

I
... ,, .,_ ..
, " -; ,f

' 'f - l

:-- '
' ..
',,

.: -
'
I'

J

. ,

i

__ , - ,

J

.... .--.
'-,,

_,,,,;-

.i'
'. >,

'.~ r: ,, '...., ' ~

'

1 -
,,.

' J'

'',, .....

' -,.. . , .

- :TREu1iiN coiJNTY.soARooFEouc:Ar10N ..

' , ,,"", t / >' I

.<..: _. ;. ., :.-

J



,._,



I ,I

f

o



I





I



sOPERroN,'.1GEORG1A. :, . .. :-. _;_._ ...

,,t'.

' .. - ,f ,, ' ,1

.. ~ ' ..,

,,...

.. ... : \

',c.

' ','

:,.' :;_ :::,:s.CHEDULE.,OF siLARIEsAND'T~A.\/EL',.-~, -.

. "..~ :..:. FoR-.-tHE' FiscAi. YEAR ENDEb'JuNE ab, 2002 .

J

'



'

t -

"

f

. ,,

.... .' :~ ... ':.-
_

,,

... ",.,
-,.

' ~-, '

1 .. ,

,

I

i

1:: '-...1.

t -' ,

'.I"

,. , ,,-

,, . ,

.

. .

.
~

....

' ' . ,

~ '..

. - , I i;:, -.J
.,_,1, ,.. ... '

~: ',' ' .

~ I

7 <

, \f

I



:'-,

',;_.

..... ,' ~ J

-,,,'

,.., . , -...
,'. .-,

.- ~
: r- Russell W: Hinton
, .:,:,state Aud:itor: :' ~C

l
..,
''
, ., ', ..,.,1, :
. f ', ,,.-

~... ._...
+- ,: ., I'

.,,., .',< \
l

.., : ...
I 1'

--1..

'

l,



'I

''

:,.
. , I

, I
.,, ,l
,'

1' ,. 'r I ;,, r
.-:

......

I': . I

'-

I ,

~ ' ,.,. I ._

)'

''

I

. '
i,,' '
, .
) '
'

I 'l I

TREUTLEN 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
March 13, 2003

Honorable Sonny Perdue, 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, 2002, and have issued our report thereon dated March 13, 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 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 opmron.
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, 2002, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 2001, are recorded as expenditures in the fiscal year2002 financial statements rather than in the prior year as required by accounting principles generally 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 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 of the 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 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 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,
~....az_ ~~.L.k
~ e l l W. Hinton State Auditor
RWH:as 2002ARL-50

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
ALLEN.SHANE V ASHLEY.RUTHIE M AVERY.DAVID AVERY.LISA BAILEY.CHERYL BAILEY.JESSICA BAKER.JAMES A JR BARNHILL.KATHERINE E BARNHILL.PATTY B BARRETT.PAULETTE BASS.JOANN BEACHAM.CHRISTINA BEASLEY.ABBIE GAIL BEASLEY.DONNIE BECK.FAY BOSTIC.CUBA BOWERS.BARBARA BRADDY,IVA LORRAINE BRADDY.JACKIE B BRADY.JEFFERY T BRADY.MARYE 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 CONE.BILLY CONE.BOBBY W CONE.CHRISTY A CONE.DEREK CONE.JANIS CONE,SHERYL CONEY.SHELIA CONEY-BROWN.DAISY CORBETT.MOLLY S CORBIN.MARY JANE CROWE.CAROL CULLENS.HENRY A

TITLE CATEGORY
Substitute Teacher Substitute Teacher Principal Grades 9-12 Teacher Library/Media Support Parapro Substitute Teacher Bus Driver Substitute Teacher Kindergarten Teacher Grade 3 Teacher Grade 7 Teacher Substitute Teacher School Food Service Worker Bus Driver School Food Service Worker Special Education Interrelated 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 Scbstitute 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 Bus Driver Bus Driver Lottery Pre-School Teacher Assistant Principal School Food Service Worker Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grade 4 Teacher Grade 3 Teacher Finance/Business Service Mgr Miscellaneous Activities Maintenance Personnel
- 1-

SALARIES

TRAVEL

$

1,146.20

959 21

69,100 63 $ 570.60

39,818.45

193.18

11,156.65

24.92

89.44

26,052.67

89.44

53,452.40

70.18

8,578.20

49,607.60

2,026.10

9,349.22

8,615.96

11,621.36

20.16

38,552.90

1,991.38

36,525.10

43.40

8,578.20

581.36

1,118.00

11,000.59

16.00

42,574.88

604.07

47,257.60

47,01510

5040

49,539.48

179.64

5,290.50

37,507.60

89.44

36,591.80

44,336.70

8,532.50

74,112.96

596.70

9,060.96

2,428.16

25,552.80

178.34

8,462.61

16.00

397 85

8,490.96

9,060.96

29,878.30

444.92

55,284.96

336.56

11,902.36

11,613.14

13,258.80

40,044 75

164.08

25,805.00

25,552.80

84 98

6,696.00

3,109.96

21,476.89

TREUTLEN COUNTY BOARD OF EDUCATION SCHED!JLE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

NAME
DAVIS.DANNIE A DAVIS.SYLVIA DAWSON.CHARLIE M DONALDSON.GEN ELDA DRIGGERS.MATTHEW B 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 FREEMAN,CHERARD B GARNER.JACKIE GARNER.JOY GILLIS,ARZULA GILLIS.IRIS GILLIS,JUSTINE GILLIS.MARY ANN GILLIS.MARY J GRAINGER.BRADLEY P GRAY.JANE M GRAY.JASON L GRINER.JODI L HADDEN.KENDALL W HALL.BECKIE M HALL.CHANDRA HARDEN.LAVERNE R HARDY.SHIRLEY C HARRIS.KELVIN HARRIS.LINDA JEAN HARRIS,RODOLPHUS HARRISON,LAQUATE HATTAWAY.SHARON D 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 HILL,JOSEPH JR HODGES.HERBERT W

TITLE CATEGORY
Librarian/Media Specialist Grade 5 Teacher School Food Service Worker Special Ed Parapro/Aide Maintenance Personnel Grades 9-12 Teacher Paraprofessional/Teacher Aide Grade 11 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 Grades 6-8 Teacher Grade 2 Teacher Librarian/Media Specialist Paraprofessional/Teacher Aide Grade 8 Teacher Grade 11 Teacher Special Education Interrelated Grade 6 Teacher Maintenance Personnel Technology Director Grades 9-12 Teacher Substitute Teacher Grade 6 Teacher Elementary Counselor Grade 1 Teacher Paraprofessional/Teacher Aide School Food Service Worker Bus Driver Teacher of Mild Intellectual Transportation Mechanic School Food Service Manager Grade 3 Teacher 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 Custodial Personnel Principal
-2-

SALARIES

TRAVEL

$ 48,742.97 $ 2,926.98

40,920.20

11,374.10

2,036.04

1,248.89

6,992.69

11,033.14

42,494.91

41,143.00

715.52

64,619.88

317.69

54,502.34

556.79

639.44

45,211.90

47,036.50

42,794.50

26,043.71

1,075.20

39,709.00

8,578 20

13,234.20

41,351.69

13.44

47,805.59

105.20

491.92

37,313.14

983.71

67,212.96

729.74

38,227.58

849.68

29,456.90

55,916.34

635.38

47,024.62

11,476.46

9,864.70

16.00

19,079.87

26,797.00

31,845.76

15,667.90

31,565.00

31,678.62

422.93

40,044 41

246.68

35,281.80

51,151.18

907.77

12,518.50

2,191.27

54,160.94

653.12

8,995.96

8,639.73

41,200.70

1,713.76

63,410.52

652.74

TREUTL!;N CQU!'::jTY BQARD OF EDUQATION SCH!;DULE OF SALABIES AND TRAVEL YEAR ENDED JUNE 30, 2002

NAME
HOOKS.KRYSTAL M HOWARD.FRAN EILEEN HOWELL.JOANN HUGHES.LOUISE P HUSSEY.BOBBIE HUTCHESON,L JOEL HUTCHESON.NORRIS INGLE,CONSTANCE P JOHNSON.BRENDA JOHNSON,IDA JOE JOINER.CAROLYN JONES.GLENDA KELLEY.JOSEPHINE KIGHT.JULIE M KIGHT.MASSIE KIGHT.PEGGY KING.SARAH L KORN.BRENT STEPHEN KORN.JANET P LANDERS.CINDY LEE,CICELY M 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 MASTERS.SHAWN F MCCLENDON, VILE NE MCCOY.AMANDA W MCDONALD.NANCY G MEDLOCK.DANNA KAREN MILLER.TRACY Y MILLS.ELLA J MILLS.GLENNIE Y MILLS.RUBY JEAN MILLS,TOMMY MILLS.VEDA ANN MINCEY.LOLA G MOORE.DEBORAH MOYE.JEANNETTE MULKEY.STEPHEN BRUCE MULKEY.TRACY MURPHY.KENNETH D NEWSOME.JOHN DAVID NOBLES.DIANE

TITLE CATEGORY
Grade 8 Teacher Paraprofessional/Teacher Aide Substitute Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Substitute Teacher Bus Driver Grade 4 Teacher Grade 4 Teacher Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Teacher of Specific Leaming Grade 2 Teacher Bookkeeper Bookkeeper Substitute Teacher Instructional Specialist P-8 Grade 1 Teacher Grade 8 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 Grades 9-12 Teacher Custodial Personnel Grades 9-12 Teacher Grade 4 Teacher Grade 4 Teacher Substitute Teacher Bus Driver Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Substitute Teacher Custodial Personnel Lottery Pre-School Teacher Teacher of Moderate Intellectual School Food SeNice Worker Grades 6-8 Teacher Grade 7 Teacher Special Education Interrelated Instructional Specialist P-8 Grade 1 Teacher
-3-

SALARIES

TRAVEL

$ 29,843 00

12,086.36

126.18

7,791.80

11,928.82

1,260.36

8,490.96

44,835.20

29,659.58

13,075.92

13,098.06

9,904.61

47,036.50

32,409.07

20,540.92

15,313.22

715.52

38,101.30 $ 236.46

43,297.50

35,747.60

32,343.75

45,497.73

14,889.89

4,070.87

41,093.00

37,593.81

2,459.59

31,883.40

516.25

44,725.20

157.40

14,733.33

2,405.93

30,170.80

7,179.69

27,004.72

48,870.30

6,291.04

134.16

16,130.96

11,476.46

11,243.85

30 80

40.00

4,169.89

41,035.70

156.80

60,0TT.63

11,079 42

39,281.80

34,304.53

312.20

35,934.76

152.24

44,896.44

47,257.60

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

NAME
NOBLES.VELMA NORRIS.BARRY LEE NORTON.DONALD A PADGETT.LINDA ELAINE PADGETT.LOUISE P PARKER.LISA PEEBLES.DIANE PETERSON.PATRICIA PHILLIPS.SUSAN POOLE.HAYWARD POOLE.LESTER LANIER PROCTOR.ANGIE A RAIFORD.JANICE RAIFORD.SHEILA REDFERN.RHONDA RENFROE.CAROLYN RICHARDSON.DAISY RICKS.CORINE B RICKS.FAYE RICKS,KREGG RICKS.LINDA RICKS.MAURITA ROGERS.JEANNIE S ROGERS.KATHERINE ROSE.MARILYN B ROWELL.DEBORAH A SAMMONS.CATHERINE SAMMONS.HUGH SAMPLES.WATSON L SHAW.MARION A SHEPHERD.REGINA SHIVERS.CHARLES E SHIVERS,GWENDOLYN E SHIVERS.TAMIKA R SIMONS.GLORIA SIMONS.JEANNA E SIMONS.KATHY SUE SLAUGHTER.ANGELA D SMITH.LINDA SNELGROVE.DENISE D SNYDER.BRANDON S SNYDER.PAMELA SOLIE,TERESA SPIVEY.SONJA STOKES,SHERRY T STOREY.PATRICIA E STRICKLAND,IRENE GAIL TAYLOR.CHANDRA NICHOLE TAYLOR,MATTHEW COLBY THOMAS.CHARLETTE

TITLE CATEGORY
Custodial Personnel Vocational (9-12} Teacher Grades 9-12 Teacher Substitute Teacher Substitute Teacher Grade 6 Teacher Parapro Personnel - Pre-K Middle School Counselor Paraprofessional/Teacher Aide Bus Driver Custodial Personnel Gifted Elementary Teacher P-5 Grade 1 Teacher Kindergarten Teacher School Food Service Worker Special Ed Parapro/Aide Grade 5 Teacher Custodial Personnel School Food Service Manager Grades 9-12 Teacher Library/Media Support Parapro Grade 2 Teacher Grades 6-8 Teacher Bookkeeper Kindergarten Teacher Grade 6 Teacher Bus Driver Bus Driver School Social Worker Superintendent Preschool Special Ed Teacher Custodial Personnel Custodial Personnel Substitute Teacher School Food Service Worker Substitute Teacher General Admin Secretary/Clerk Grade 4 Teacher Special Ed Parapro/Aide Substitute Teacher Maintenance Personnel High School Counselor Grade 3 Teacher Grade 5 Teacher Family SeNices Coordinator Diredor of Curriculum/Instr Substitute Teacher Substitute Teacher Grades 9-12 Teacher School Secretary/Clerk
-4-

SALARIES

TRAVEL

$ 16,311.06

59,872.60 $ 2,349.57

49,713 16

447.20

2,367.04

54,486.00

27.44

13,508.44

46,560.12

11,476.46

8,490.96

9,640.31

37,862.05

44.80

41,093.00

38,552.90

18,498.10

81.20

15,527.49

47,257.60

14,585.82

16,255.35

106.08

35,789.17

13,500.00

47,257.60

47,557.60

15,806.73

59.36

53,632.50

37,404.46

8,008.87

4,199.80

24,150.00

602.94

89,755.32

1,858.20

30,766.34

23.52

24,346.95

14,884.54

2,623.72

11,496.28

3,537.35

19,358.44

43,555.20

145.60

11,024.64

402.48

1,406.74

54,214.31

43,747.81

41,093.00

3,176.88

2828

65,313.30

1,390.37

944.93

4,129.45

33,795.80

12,794.42

------ - - - - - - - - - -- --

----

TREUTL!;N COUNTY ~OARD QF EDUCATION SCHED!JLE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

NAME
TODD.JACK VICKERS,SHOYLE E WADLEY.SANDRA WADLEY.SUSIE WADLEY.TERRI WALDEN.HARRIET WALDEN.JANICE WALDHAUER,JEAN H WALLER.CARRIE WARE.MARSHA L WICKER.TANYA S WILCHER.CRYSTAL L WILKES,CHARLES R WILKES.DEBRA A WILKINS.ANDREA LYNN WIMBER.JUANITA WOOD.MARTHA ELY WRIGHT.LOLA M WRIGHT.MELINDA JADE YOUNG.ELVIN
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY
Grade 8 Teacher Grade 3 Teacher Grade 3 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Grade 4 Teacher Grades 9-12 Teacher Finance/Business Service Mgr School Food Service Worker Food Service Administrator Parapro Personnel - Pre-K Special Education Interrelated Grades 9-12 Teacher Grade 7 Teacher Substitute Teacher Grade 4 Teacher Special Ed Parapro/Aide School Food Service Worker Secretary Maintenance Personnel

SALARIES

TRAVEL

$ 43,247.50

34,491.70 $ 378 76

43,043.00

12,623.44

12,271.40

47,257.60

46,855.94

16,785.31

10,369.80

81,460.64

1,878.96

11,116.97

24,138.35

57,732.14

47,397.60

134.16

7,591.80

11,257.00

12,512 96

4,253.54

12,252.50

$ 5,503,328.63 $ 26,500.98

-112,739.11 112,627.90

Totals per Report

$ 5,503,217 42 $ 26,500 98

-5-