GA
ABba
,I(. \
(:;Alp
W31
?-ool-:l.oo
;~f(, \. I
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
I
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-