Supplementary information, Webster County Board of Education, Preston, Georgia, schedule of salaries and travel, year ended June 30, 1999

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SUPPLEMENTARY INFORMATION WEBSTER COUNTY BOARD OF EDUCATION
PRESTON, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

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

SUPPLEMENTARY INFORMATION WEBSTER COUNTY BOARD OF EDUCATION
-TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION 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
February 28, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the Webster 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 of the Webster County Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated February 28, 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 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.
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 of the Webster 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 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.
99ARL-50

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 Webster 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

~--~LO-~ Russell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL

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

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ARCHIBALD.LEOLA C

Substitute

$

825.00

BLANKENSHIP,LISA ANN

Substitute

780.00

BLOCKER.PAMELIA DENISE

Paraprofessional/Teacher Aide

15,690.91

BROWN,CHARLES JR

Custodial Personnel

945.00

BROWN,DIANE

Paraprofessional/Teacher Aide

9,669.00

BROWN.LILLIE MAE

School Food Service Worker

14,651.95

BROWN.MARTHA

Paraprofessional/Teacher Aide

1,347.64

BROWN.WILLIE 0

Bus Driver

9,597.84

CEPHUS,LINDA J

Grade 5 Teacher

26,846.14

CRAWFORD,GEORGE

Substitute

4,825.50

CRIMES,CARLTON JERMAINE

Substitute

2,125.00

CRIMES,CLEMMIE YVONNE

Family Services Coordinator

16,725.69 $

90.75

CRIMES,JIMMIE JR

Bus Driver

11,614.64

CRIMES,RONNIE A

Bus Driver

9,526.44

CRIMES,WILLIE G

Bus Driver

22,711.69

DAVIS.BRENDA T

Technology Specialist

60,942.68

2,311.21

DAVIS,GREGORY G

Grades K-5 Teacher

37,199.34

140.00

DOTTS,REGINA THORNTON

General Admin Secretary/Clerk

27,305.04

2,624.74

ELLINGTON.GRETA

Paraprofessional/Teacher Aide

8,310.58

ELLINGTON.LORAINE

Secretary

24,383.80

871.64

ELLINGTON,TOMMY LEE

Maintenance Personnel

586.98

ESCHMANN.BETTY ANNE

Grade 5 Teacher

36,934.20

GASTON,SHONDOLYN M

Paraprofessional/Teacher Aide

9,049.34

GAY.GLORIA J

Paraprofessional/Teacher Aide

10,588.42

GREENE.JOHN A

Grade 6 Teacher

33,890.16

456.00

GRIGGS,LYNN B

Parapro Personnel - Pre-K

9,614.42

HARRELL.CLIFFORD

Bus Driver

11,032.04

HIGHTOWER,WILLIE C

Substitute

175.00

HILL,GWENDOLYN

Substitute

1,470.00

HORNE.WILLIE BERNARD

Substitute

266.00

JOHNSON.GALE D

Substitute

33.48

JOINER,JEFFREY S

Grades K-5 Teacher

1,212.00

JOINER,PATRIECE

Grade 1 Teacher

36,914.48

280.00

JORDAN,HELEN

School Food Service Worker

11,480.30

20.75

JORDAN.KIMBERLY DEWETTE

Paraprofessional/Teacher Aide

9,223.34

JORDAN.MAXINE

Paraprofessional/Teacher Aide

9,419.00

JOWERS,GAIL PERRY

School Food Service Worker

7,301.00

KENNEDY.JIMMY

Assistant Principal

53,531.20

819.59

KING.GEORGIA L

Bookkeeper

25,040.16

224.86

KING.RAMONA DENISE

Grade 6 Teacher

32,205.02

LEMBRICK,DAPHANE FENECIA

Kindergarten Teacher

26,913.18

111.50

LOCKETT.EFFIE

School Food Service Worker

10,465.66

MATHIS,MARGARET

Elementary Counselor

7,121.72

MATTHEWS,BEVERLY

Grade 1 Teacher

38,748.70

20.50

MCCRAY,SABRINA LATRECE

Lottery Pre-School Teacher

26,426.14

814.20

MCDAY.DORIS W

Grade 2 Teacher

38,125.20

MERRITT.DEXTER E

Maintenance Personnel

5,680.70

MERRITT,RENA MAE

Library/Media Support Parapro

13,151.54

~

- 1-

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

NAME
MINICK,SPRING M MONCUS,SUE L MOSES.GEORGE E MOSES,GLADYS SIMS MOSES.PATRICIA DIANE MOSES.SHONDA MOSLEY.AUDREY LOUISE MOSLEY-CRAWFORD.SELMA NEALY,GEORGE W PAGE.ANN B PAGE.JULIE H PATTERSON,LOUWYCIE PERKINS.JOAN W PHILLIPS,CHANDA LEA RIDGWAY.JANICE L ROBERTS,EGLADYS ROBERTS.MARCIA LYNN ROGERS.LINDA K SELLARDS.TROYS SMITH.VIVIAN L SPEEGLE.RACHEL J STARLING.LINDA JEAN STEVENS.KENNETH SWAIN,ANGELA K THORNTON,BONNECE WADE.SAMUELL WALKER.DEBRA WALKER.DONNA A WALTON.JUANITA E WATKINS.DIANNE LANE WAYMON.SHIRLEY ANN WILEY,JAMES BOWMAN WILLIAMS.ULYSSES WILLIAMSON.MINNIE M WILLS.MARIE S WITCHER.A STEPHENS
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Kindergarten Teacher Grade 4 Teacher Bus Driver Grade 3 Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher Grade 5 Teacher Grade 4 Teacher Bus Driver Special Education Director Grade 3 Teacher Special Ed Parapro/Aide Substitute Lottery Pre-School Teacher Substitute School Food Service Worker Grades K-5 Teacher Grade 6 Teacher Maintenance Personnel Paraprofessional/Teacher Aide Gifted Elementary Teacher P-5 Parapro Personnel - Pre-K Bus Driver Paraprofessional/Teacher Aide Bus Driver Substitute Grade 2 Teacher Paraprofessional/Teacher Aide School Food Service Worker Principal Grade 6 Teacher Superintendent Bus Driver Librarian/Media Specialist Finance/Business Service Mgr Kindergarten Teacher

SALARIES

$

24,989.55

46,006.00

10,688.04

31,194.36

5,789.20

38,623.66 $

39,715.80

37,682.00

10,504.04

44,567.04

45,856.80

8,877.56

2,722.50

32,906.56

114.00

. 373.42

16,698.14

44,123.96

2,601.06

11,684.26

50,146.20

9,055.13

22,986.20

9,223.34

15,968.35

577.50

49,582.20

9,223.34

1,431.86

65,500.04

32,089.34

86,324.22

12,862.03

51,196.20

30,456.70

43,917.04

$ 1,718,880.90 $

-213,884.54 239,687.60

TRAVEL
253.33
159.52 380.71
36.75 210.00
251.80 78.50
341.00
10.00
4,745.97 423.79
6,406.51 150.00
2,972.84 325.12
25,531.58
30.00

Totals per Report

=========== $ 1,744,683.96 $

25,561.58

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