STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS GA
A?5;DD ,RI Ed-to
W-31
dLev - duel StAppl.
I
WEBSTER COUNTY BOARD OF EDUCATION
PRESTON, GEORGIA SCHEDULE OF SALARIES AND TRAVEL FOR THE FISCAL YEAR ENDED JUNE 30, 2001
Russell W. Hinton State Auditor
WEBSTER COUNTY BOARD OF EDUCATION TABLE OF CONTENTS
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARiES AND TRAVEL SCHEDULE OF SALARiES AND TRAVEL
I I I I I I
I I I I I I
I I I I I
I I I I I
I I I I I I
I I I I I
I I
RllSSELL W. HINTON
STATE AUDITOR (404) 6562174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w', Suite 2 I4 Atlanta, Georgia 30334-8400
April 29, 2002
Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Webster 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 ofthe Webster County Board ofEducation, as of and for the year ended June 30,2001, and have issued our report thereon dated April 29, 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 of America 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 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 oplllion.
OUf 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 generalpurpose 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 ofthe general-purpose
2001ARL-50
I I I I I I
I I I I I I
I I I I I I
I I I I I I
I I I I I I
I I I
financial statements and in our opinion is fairly stated, in all material respects, in relation to the general-purpose financial statementstaken 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 Webster County Board of Education and members ofthe General Assembly ofGeorgia and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
?/.u. 1.1.~ ~~l
..QQ
W. Hinton
State Auditor
RWH:gp 200 1ARL-50
I I I I I
I I I I I
I I I I I
I I I I I
I I I I I
I I I I I
I I I I I
I I
SCHEDULE OF SALARIES AND TRAVEL
I I I I I I
I I I I I I
I I I I I I
I I I I I I
I I I I I I
I
WEBSTER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001
NAME
ADDY,PHIL ARCHIBALD,LEOLA C BARLEY,CAMERON D BLANKENSHIP,L1SA ANN BROWN,CHARLES JR BROWN,DIANE BROWN,DONALD JUSTIN BROWN,L1LLlE MAE
BROWN,WILLIE 0
BUCHANAN,HOPE ANN BUCHANAN,JENNIFER S BUCHANAN,TIFFANY LYNN CEPHUS,LINDA J COX,MARK CRAWFORD,GEORGE CRAWFORD,GEORGE WRIGHT CRAWFORD,IVORY CRAWFORD,RODREGUS T CRIMES,CHEKEIDRA CHIMESE CRIMES,CLEMMIE YVONNE CRIMES,JIMMIE JR CRIMES,RONNIE A CRIMES,WILLIE G DOTTS,REGINA THORNTON ELLINGTON,LORAINE ESCHMANN,BETTY ANNE EVERETT,MARGIE 0 GASTON,SHONDOLYN M GAY,GLORIA J GREENE,JOHN A GRIGGS,LYNN B HARRELL, CLIFFORD HILL,GWENDOLYN HOSTON,MARY KING JACKSON,KATHRYN M JOHNSON,GALE 0 JOINER,JEFFREY S JOINER,PATRIECE JONES,ANNIE DORIS JORDAN,HELEN JORDAN,MAXINE JOSEY,DORIS HARRIS JOWERS,GAIL PERRY KENNEDY,JIMMY KING,GEORGIA L KING,RAMONA DENISE LOCKETT,EFFIE MAY,CARLUS M MAYO,MARIE L MCCRAY,SABRINA LATRECE MCCLUSTER,JONAH MCDAY,DORIS W MERRITT,RENA MAE MONCUS,SUE L MOSES,GEORGE E MOSES,GLADYS SIMS
TITLE CATEGORY
Board Member Substitute Teacher Bus Driver Substitute Teacher Custodial Personnel ParaprofessionalfTeacher Aide After-School Program Worker School Food Service Worker Bus Driver Grade 3 Teacher Grade 8 Teacher Kindergarten Teacher Grade 6 Teacher Board Member Substitute Teacher After-School Program Worker Board Member After-School Program Worker After-School Program Worker Family Services Coordinator Bus Driver Bus Driver Bus Driver General Admin Secretarx~c;lerk Secretary Grade 5 Teacher Grades K-5 Teacher ParaprofessionalfTeacher Aide ParaprofessionalfTeacher Aide Grade 6 Teacher General Admin Secretary/Clerk Bus Driver Bus Driver Special Educ Teacher P-12 Early Intervention Primary Teacher School Food Service Worker Grades K-5 Teacher Grade 1 Teacher Substitute Teacher School Food Service Worker ParaprofessionalfTeacher Aide Special Educ Teacher P-12 School Food Service Worker Grades 68 Teacher Bookkeeper Grade 6 Teacher School Food Service Worker Grades K-5 Teacher Early Intervention Primary Teacher Kindergarten Teacher Board Member Grade 2 Teacher ParaprofessionalfTeacher Aide Grade 4 Teacher Bus Driver Grade 3 Teacher
- 1-
SALARIES
TRAVEL
$
2,500.00
2,040.00
3,389.43
7,942.54
20,000.04
11,144.38 $
428.56
453.20
14,976.02
29.12
8,506.41
39,708.53
38,435.65
36.40
29,014.70
29,694.66
3,100.00
1,740.54
4,200.00
396,55
3,700.00
1,885.46
2,255.72
1,789.64
20,183.21
26.88
11,885.64
9,982.44
13,055.20
35,201.18
1,416.39
24,896.77
742.08
41,283.46
28.00
13,457.60
532.87
2,358.39
14,944.68
273.94
43,882.34
364.99
16,651.08
70.76
12,038.04
9,501.71
38,805.44
94.36
24,111.41
677.80
4,052.98
4,696.62
7,794.50
225.00
11,829.48
17,032.60
273.94
3,000.02
7,193.20
63,052.59
693.48
28,715.12
5,902.34
10,865.80
11.40
25,992.12
31,835.94
4,588.00
1,100.00
40,765.86
14,977.40
289.58
51,591.86
100.24
10,839.04
40,003.82
444.66
I I I I I I I
I I I I I I I
I I I I I I I
I I I I I I
WEBSTER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001
NAME
MOSES,PATRICIA DIANE MOSES,SHONDA MOSlEY,AUDREY LOUISE MOSLEY-CRAWFORD,SELMA NEALY,GEORGE W PAGE,ANN B PAGE,JULIE H PERKINS,JOAN W PERRY, MOLLY O PHllLlPS,CHANDA lEA RIGGINS,LATOYA SHONTE' RIVERS,TAWONDA MARIA ROBERTS,MARCIA lYNN ROGERS,L1NDA K SARTWELL,ANNE L SELLARDS,TROY S SHORTER,ELVIRA T SMITH,VIVIAN l SNEED-HAWKS,NANCY SPEEGLE,RACHEL J STARLlNG,L1NDA JEAN STEPHENS, NEHEMIAH STEVENS,KENNETH SWAIN,ANGELA K THORNTON,BONNECE THORNTON,MARY ANN WALKER,DEBRA WALKER,DONNA A WALKER,JERRI WALlS,MANDI S WAlTON,JUANITA E WATKINS,DIANNE LANE WAYMON,SHIRLEYANN WElLS.HOlLiCE V WHITlEY,BRENDA T WILEY,JAMES BOWMAN WllLlAMS,JUDY E WILLlAMS,ULYSSES WllllAMSON,MINNIE M WllLS,DIANE C WllLS,MARIE S WIMS,CATHRYNE COLLIER WITCHER,A STEPHENS
Accruals June 30, 2000 June 30, 2001
TITLE CATEGORY
ParaprofessionallTeacher Aide Grade 6 Teacher Grade 5 Teacher Grade 4 Teacher Bus Driver Special Educ Teacher P-12 Grade 3 Teacher Substitute Teacher After-School Program Worker Lottery Pre-School Teacher Paraprofessionalffeacher Aide Grade 4 Teacher Early Intervention Teacher (Kind.) Grade 6 Teacher Grades K-5 Teacher Maintenance Personnel Grades K-5 Teacher Parapro Personnel - Pre-K Substitute Teacher Gifted Elementary Teacher P-5 Parapro Personnel - Pre-K Board Member Bus Driver Substitute Teacher Bus Driver Special Ed ParaproiAide Grade 2 Teacher Paraprofessionalffeacher Aide Board Member Grade 2 Teacher School Food Service Worker Principal Grade 6 Teacher School Nurse Instructional Supervisor Superintendent Substitute Teacher Bus Driver librarian/Media Specialist Family Services Coordinator Finance/Business Service Mgr Elementary Counselor Kindergarten Teacher
SALARIES
TRAVEL
$
8,619.44 $
18.76
7,174.84
44,624.84
84.67
38,491.65
30.24
1.671.00
7,207.59
260.13
52,839.80
528.95
1,080.00
453.20
37,505.46
9,507.44
24,152.09
29,994.16
8,861.50
38,157.90
25,035.74
33,686.32
12,374.76
28.00
76.00
54,268.96
302.63
10,301.03
28.00
1,500.00
878.39
25,016.84
2,152.84
17,848.44
13,340.80
8,528.16
9,245.38
295.27
3,300.00
1,561.05
28,345.53
477.50
100.44
78,468.04
5,154.49
42,061.12
598.28
20,307.65
67,258.04
3,903.71
93,556.69
6,821.75
468.72
33,025.60
54,969.62
435.54
20,000.00
1,277.14
40,221.36
1,268.28
20,612.98
312.16
46,744.58
$ 2,014.696.90 $ 34,426.39
-232,205.24 235,745.53
Totals Per Report
$ 2.018.237.19 $ 34,426.39
-2-