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

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STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS

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WEBSTER COUNTY BOARD OF EDUCATION
PRESTON. GEORGIA SCHEDULE OF SALARIES AND TRAVEL FOR THE FISCAL YEAR ENDED JUNE 30. 2002
Russell W. Hinton state Auditor

WEBSTER COUNTY BOARD OF EDUCAnON - 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
February 13, 2003

Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe 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 of the Webster County Board of Education, as of and for the year ended June 30, 2002, and have issued our report thereon dated February 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
OpInIOn.
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 ofthe Webster County Board ofEducation. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit of the general-purpose

2002ARL-50

financial statements and in our opinion, 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 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:as 2002ARL-50

Ru sell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL

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

NAME

TITLE CATEGORY

ADDY, PHIL

Board Member

ARCHIBALD,LEOLA C

Substitute Teacher

BARLEY,CAMERON D

Bus Driver

BLANKENSHIP,L1SA ANN

Substitute Teacher

BRITION,DIANA A

ParaprofessionalfTeacher Aide

BROWN,CHARLES JR

Custodial Personnel

BROWN,DIANE

ParaprofessionalfTeacher Aide

BROWN,DONALD JUSTIN

After-School Program Worker

BROWN,KYLIE R

After-School Program Worker

BROWN,L1LLlE MAE

School Food Service Worker

BROWN,WILLIE 0

Bus Driver

BUCHANAN,HOPE ANN

Grade 3 Teacher

BUCHANAN,JENNIFER S

Grade 6 Teacher

BUCHANAN,TIFFANY LYNN

Kindergarten Teacher

CEPHUS,L1NDA J

Grade 6 Teacher

COX, MARK

Board Member

COX,BRENDA H

Family Services Coordinator

CRAWFORD, IVORY

Board Member

CRAWFORD,GEORGE

In-School Susp Teacher

CRAWFORD,GEORGE WRIGHT After-School Program Worker

CRAWFORD,RODREGUS T

After-School Program Worker

CRIMES,CLEMMIE YVONNE

ParaprofessionalfTeacher Aide

CRIMES,JIMMIE JR

Bus Driver

CRIMES,RONNIE A

Bus Driver

CRIMES,WILLIE G

Bus Driver

DOTIS,REGINA THORNTON General Admin Secretary/Clerk

ELLINGTON,LORAINE

Secretary

ESCHMANN,BETIY ANNE

Grade 5 Teacher

EVERED,MARGIE D

Lottery Pre-School Teacher

GAY,DINESHA A

After-School Program Worker

GAY,GLORIA J

ParaprofessionalfTeacher Aide

GREENE,JOHN A

Grade 6 Teacher

GRIGGS,LYNN B

Business Serv Secretary/Clerk

HARRELL,CLlFFORD

Bus Driver

HARRIS,JENNIFER SUSAN

ParaprofessionalfTeacher Aide

HIGHTOWER,WILLIE C

Substitute Teacher

HILL,GWENDOLYN

Bus Driver

HOLLOMAN,JACQUELINE

Substitute Teacher

HOSTON,MARY KING

Special Education Interrelated

JACKSON,KATHRYN M

Grade 2 Teacher

JOHNSON,GALE D

School Food Service Worker

JONES,ANNIE DORIS

Substitute Teacher

JORDAN,HELEN

School Food Service Worker

JORDAN,MAXINE

ParaprofessionalfTeacher Aide

KENNEDY,JIMMY

Grade 6 Teacher

KING,GEORGIA L

Bookkeeper

LOCKEiT,EFFIE

School Food Service Worker

MAY,CARLUS M

Grades K-5 Teacher

MAYO,MARIE L

Early Intervention Primary Teacher

MCDAY,DORIS W

Grade 1 Teacher

MERRITI,RENA MAE

LibrarylMedia Support Parapro

MONCUS,SUE L

Grade 4 Teacher

- 1-

SALARIES

TRAVEL

$

2,700.00 $

414.00

875.00

10,275.44

15.00

4,060.15

20,700.00

11,793.08

113.30

453.20

16,079.69

10,326.84

7,192.46

46,799.10

373.38

30,908.64

32,100.00

246.82

4,000.00

2,071.73

23,833.37

465.52

4,700.00

3,488.67

16,625.68

2,392.18

265.23

25,592.72

13,173.64

10,240.44

14,133.00

36,645.36

1,901.86

27,607.83

905.48

43,787.66

24,420.45

56.00

453.20

7,811.78

50,903.90

658.22

15,450.00

11,646.04

8,283.11

1,215.00

10,650.92

1,080.00

43,103.32

84.96

30,271.62

1,079.34

7,705.31

2,625.00

12,234.38

18,117.35

196.14

71,919.00

1,186.78

30,757.98

11,237.30

8.40

29,849.89

31,154.04

121.68

42,293.04

16,907.36

53,646.64

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

NAME

TITLE CATEGORY

MOSES,GEORGE E MOSES,GLADYS SIMS MOSES,PATRICIA DIANE MOSLEY,AUDREY LOUISE MOSLEY-CRAWFORD,SELMA PAGE,JULIE H
PERRY,MOLLY 0
PHILLlPS,CHANDA LEA RIGGINS,LATOYA SHONTE RIVERS,TAWONDA MARIA ROBERTS, MARCIA LYNN RODGERS,BECKY A SALES,PATRICIA ANN SARTWELL,ANNE L SELLARDS,TROY S SHORTER,ELVIRA T SMITH,FELICIA M SMITH,JANICE C SMITH,JEFF JOHN SMITH,VIVIAN L SPEEGLE,RACHEL J STARLlNG,L1NDA JEAN STEVENS, NEHEMIAH STEVENS,KENNETH SWAIN,ANGELA K THOMAS,JESSICA S THORNTON,BONNECE THORNTON,MARY ANN WALKER, JERRI WALKER,DONNA A WALKER,LEALA A WALLS,MANDI S WATKINS,DIANNE LANE WAYMON,SHIRLEY ANN WELLS,HOLLICE V WHITLEY,BRENDA T WILEY,JAMES BOWMAN WILLlAMS,JUDY E WILLlAMS,ULYSSES WILLIAMSON,MINNIE M WILLS,MARIE S WIMS,CATHRYNE COLLIER WITCHER,A STEPHENS

Bus Driver Grade 3 Teacher Paraprofessionalffeacher Aide Grade 5 Teacher Lottery Pre-School Teacher Grade 1 Teacher After-School Program Worker Grade 2 Teacher Paraprofessionalffeacher Aide Kindergarten Teacher Kindergarten Teacher Substitute Teacher Substitute Teacher Grade 3 Teacher Maintenance Personnel EIP 4th and 5th Grade Teacher Grade 4 Teacher Grade 2 Teacher Substitute Teacher Parapro Personnel - Pre-K Gifted Elementary Teacher P-5 Paraprofessionalffeacher Aide Board Member Bus Driver Substitute Teacher After-School Program Worker Bus Driver Special Ed Parapro/Aide Board Member Paraprofsssionaiffeacher Aide Substitute Teacher Grade 2 Teacher Principal Grade 6 Teacher School Nurse Instructional Supervisor Superintendent Substitute Teacher Bus Driver LibrarianlMedia Specialist Finance/Business Service Mgr Elementary Counselor Kindergarten Teacher

Accruals June 30, 2001 June 30, 2002

SALARIES

TRAVEL

$

11,727.04

46,660.12

8,914.08

46,495.20

43,187.66 $

71.96

53,204.14

2,340.68

40,503.36

10,548.97

27,680.04

31,800.00

349.78

135.00

353.00

40,534.04

26,436.00

22.40

43,198.22

82.20

24,993.65

40,665.80

1,293.75

14,280.92

72.80

55,202.36

359.88

11,618.15

4,400.00

3,109.03

25,931.68

51.61

325.00

311.58

18,560.50

13,475.85

3,700.00

1,363.29

10,367.22

1,215.00

5,126.46

86,929.92

48,827.84

23,846.15

71,685.88

4,403.87

107,924.31

233.80

2,168.41

32,858.04

55,402.36

41,905.42

2,903.15

21,659.02

744.80

7,791.84

$ 2,117,310.30 $ 27,027.55

-235,745.53 246,866.40

120.40

Totals per Report

$ 2,128,431.17 $ 27,147.95 -2-