Supplementary information, Wheeler County Board of Education, Alamo, Georgia, schedule of salaries and travel, year ended June 30, 1998

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SUPPLEMENTARY INFORMATION WHEELER COUNTY BOARD OF EDUCATION
ALAMO, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998

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

RECEiVED OCT 16 2000
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SUPPLEMENTARY INFORMATION WHEELER COUNTY BOARD OF EDUCATION
- TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
March 26, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly Members ofthe State Board of Education
and Superintendent and Members ofthe Wheeler County Board ofEducation
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULEOFSALARIESANDTRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Wheeler County Board of Education, as of and for the year ended June 30, 1998, and have issued our report thereon dated March 26, 1999, 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 ofthe 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.
As described in the auditor's report on the general purpose financial statements, the auditor's opinion on the Board's financial statements was qualified for the Board's failure to record as expenditures certain salaries earned by employees of the Board as of June 30, 1998, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1997, are recorded as expenditures in the fiscal year 1998 financial statements rather than in the prior year as required by generally accepted accounting principles.

98ARL-50A

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 Wheeler County Board of Education. 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 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.
This schedule is intended for the information ofthe management ofthe Wheeler County Board ofEducation. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~ w. 4:J.;={t;_
Russell W. Hinton State Auditor
RWH:gp 98ARL-50A

SCHEDULE OF SALARIES AND TRAVEL


WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ADAMS.LORRAINE RUBY

Substitute

$

3,750.00

ADAMS.SANDRA L

Special Educ Teacher P-12

19,901.70 $

163.26

ALLEN.ELIZABETH

School Food Service Worker

8,678.58

ALLEN,TELMEGRA S

Crossroads Alt School Teacher

9,798.87

ALONZO.SARAH L

Grades 9-12 Teacher

27,891.56

ARRINGTON,JAMES KEITH

Grades 9-12 Teacher

46,795.50

128.45

ARRINGTON.LAURA

Substitute

2,257.50

AVERY.BARBARA

Grade 4 Teacher

39,176.74

BARKER,CATHERINE

Grades 9-12 Teacher

46,229.72

BASS.CRYSTAL

Substitute

875.00

BASS.JOHN

Bus Driver

7,398.00

BELFLOWER.JUDITH

Paraprofessional/Teacher Aide

9,970.29

BELL.BECKY

Substitute

140.00

BELL.LISA S

Lottery Pre-School Teacher

34,875.50

115.82

BELL.LISA W

Grade 1 Teacher

34,992.34

BELL.MONA

Substitute

11,809.82

132.75

BELL,STACEY LYNDOR

Athletics Personnel

33,478.26

BESS.ROY

Custodial Personnel

19,541.06

BLACK.WILLIAM N

Principal

61,388.34

779.15

BOAEN,ELAINE PADGETT

Substitute

180.00

BOWEN,CYNTHIA

Speech-Language Pathologist

40,328.32

541.91

BRANTLEY.KIM

Special Educ Teacher P-12

25,329.45

~

BRIDGES,INA MAE

Library/Media Support Parapro

4,725.00

BROWN,DONNY

Transportation Mechanic

21,221.78

BROWN,MARY J

Special Educ Teacher P-12

39,688.06

BROWNING,ANGELA D

Special Educ Teacher P-12

25,730.38

138.96

BURDETTE.BARBARA

Middle School Counselor

25,865.00

688.70

BURDETTE.SAMUEL D

Instructional Specialist P-8

35,572.56

BURKE.RUBY L

Grades K-5 Teacher

6,307.00

BUTLER.ELNA

Grade 4 Teacher

38,053.40

BUTLER,MELONDY A

Grade 3 Teacher

22,043.04

BUTLER.THOMAS

Principal

61,351.88

BYRD.ANGELA MARIA

Grades 6-8 Teacher

35,140.50

45.50

CADWELL.ANITA

Secretary

17,371.66

CALHOUN,WILLENE W

Grade 5 Teacher

31,231.90

CAREY,THERESA L

Middle School Explor Teacher

24,628.40

CARTWRIGHT,PEGGY

Bus Driver

7,799.88

CHAPNICK,PEGGY

School Secretary/Clerk

2,734.83

CHRISTOPHERSEN,CHARLES A

Grades 9-12 Teacher

31,640.90

389.93

CLARK.JAMES

Transportation Director/Mgr

23,523.36

CLARK.JOHN

Substitute

350.00

CLARK,JOSEPH

Bus Driver

19,363.17

CLARK.NEAL W

Principal

50,963.98

369.65

CLARK.SCARLETT

Grade 3 Teacher

40,333.76

CLARK.SHIRLEY

Bus Driver

8,213.20

CLARK,WM RONNY

Superintendent

69,156.02

3,965.87

CLAXTON.DENA

Substitute

700.00

COLEMAN.DONALD

Bus Driver

8,249.88

- 1-

WHEELER CQUNTY BOARD OF EDUCATION SCHEDULE OF SAL,ARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME

COLEMAN,JANICE

COLLINS,LINDA F

COLLINS.MELISSA S

COLLINS,RANDY L

COLLINS,WINIFRED

CONAWAY,FRANKLIN R

CONNELL,TOY

CONNELL,WR

"

CONNELL,WANDA K

CRAVEY,DEBBY D

CRAWFORD,WILLIAM P

CULVER,HAZEL

CULVER.ROBERTA

DAVIS,ANN

DAVIS,MARTHAR

DIXON,FRANCINE

DIXON,GINA

DIXON,MARTHA

EARICK,JANE

EDENFIELD.PAUL E

EDGE,JO ANNE S

EDWARDS,CYNTHIA W

ELTON,JAMES

EVANS,LORETHA

EVANS,RENAE BENTON

FENNELL,JAMES

FENNELL,LOUISE

FIELDS,JAMES L

FIELDS.KATY JEANETTE

FLOYD,MARY J

FORD,GAIL

FOUNTAIN,DEBBIE

FOWLER,ERMA

FULFORD,BEULAH

FULFORD,DOROTHY

FUTRAL,EILEENE

FUTRAL,JANE

GARRETT.RENEE

GETER.GLORIA

GETER,KEITH

GETER.TABITHA T

GIBBS,BOBBY J

GILLIS,BECKY L

GILLIS,WILMA ANN

GONZALEZ.BARBARA

GORHAM,VELMA

GREENE,BEVERLY

GRIMES,SARA

TITLE CATEGORY
Bus Driver Paraprofessional/Teacher Aide Grades 9-12 Teacher Special Educ Teacher P-12 Substitute Bus Driver School Food Service Worker Bus Driver Grades 6-8 Teacher Library/Media Support Parapro Crossroads Alt School Teacher Paraprofessional!Teacher Aide Paraprofessional!Teacher Aide Paraprofessional!Teacher Aide Information Services Clerk Lottery Pre-School Teacher Director of Curriculum/Instr Grades 6-8 Teacher Food Service Sec/Clerk/Bkkpr Custodial Personnel Other Instructional Provider Substitute Transportation Mechanic Librarian/Media Specialist Grades 6-8 Teacher Grades 6-8 Teacher Substitute Director of Curriculum/Instr Kindergarten Teacher Food Service Sec/Clerk/Bkkpr Librarian/Media Specialist Substitute School Food Service Worker Grade 1 Teacher Grade 4 Teacher Middle School Counselor Grades 9-12 Teacher School Psychologist Special Ed Parapro/Aide Substitute Substitute Crossroads Alt School Teacher Library/Media Support Parapro Librarian/Media Specialist Paraprofessional/Teacher Aide School Food Service Worker Substitute School Food Service Worker
-2-

SALARIES

$

511.82

9,520.58

35,403.70

31,779.00 $

9,945.19

8,004.78

10,405.38

7,702.68

26,547.74

8,676.07

31,123.86

9,657.14

9,618.38

9,632.06

13,357.79

25,730.36

53,455.66

45,325.96

16;538.36

9,734.66

40,058.70

24,773.81

6,987.52

4,445.42

25,425.74

38,698.40

840.00

48,968.30

39,783.70

9,708.80

49,090.86

400.00

10,902.60

40,333.70

42,776.36

51,125.68

51,448.58

43,269.50

10,360.58

500.00

75.00

27,419.86

9,570.58

1,465.22

120.00

5,899.34

100.00

5,281.90

TRAVEL
104.00
5.50 219.12 663.00 242.90 201.25 167.75
976.97
68.32 685.06

WHEELER COUNTY BOARD O" F EDUCATION
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME
HALL,DOTHERIA HALL.JACK HALL,SARAH HALL,WILLIE MARY HAMILTON.MELVIN L HARRIS.KELVIN HART,SANDRA HARTLEY.ALICIA D HARTLEY,HOWARD B HARVEY.ALICE HARVEY.LINDA M HARVILL.DONNA J HARVILL.KIMBERLY H HORNE.BETTY LOUELLA HORNE.LISA HORTON.MARY CHRISTY HUMPHREY.JENNIFER J INGLE,BRITT A JAMES.ALLEN JENKINS.GARY M JENNINGS,JOYCE JOHNEKINS,VALERIE L JOHNSON,LINDA L JOHNSON,MAURICE JOHNSON.PETER JOHNSON.RUBY JONES.ANNA W JONES,GWEN COX JOYCE.VIVIEN LEE.GUSSIE W LEWIS.CHRISTINE LITTLE.WALLACE LOGUE.DENNIS MACKEY JR,ROY LEE MACKEY.MARY JO MACKEY,ROY LEE MANNING,LYNN MANUS.SHIRLEY J MCGOWAN.RITA MCLEOD,JAMES D MCNEAL.JENNIFER MCRAE,DENEISE MERCER,T J MILLS.ELLA J MILLS.TOMMY MITCHELL.BRENDA MITCHELL;RHONDA' MITCHELL.TAMMY G

TITLE CATEGORY

SALARIES

TRAVEL

~

Grades 9-12 Teacher

$

25,730.34

Substitute

55.00

Bus Driver

7,304.86

Bus Driver

8,505.88

Other Instructional Provider

4,421.66

Substitute

77.00

Bus Driver

7,917.08

Paraprofessional/Teacher Aide

8,446.45 $

167.86

Paraprofessional/Teacher Aide

12,570.00

1,331.21

School Food Service Worker

5,980.22

Substitute

120.00

School Secretary/Clerk

13,524.06

Secretary

8,036.00

49.83

Grades 6-8 Teacher

38,398.40

5.50

Paraprofessional/Teacher Aide

1,120.78

Grade 5 Teacher

33,018.38

Parapro Personnel - Pre-K

7,971.30

Grades 9-12 Teacher

30,623.50

104.00

Custodial Personnel

10,639.28

Grades 9-12 Teacher

46,490.28

Grade 4 Teacher

34,642.34

127.00

Paraprofessional/Teacher Aide

10,214.38

Grade 1 Teacher

39,176.74

Substitute

110.00

Grades K-5 Teacher

3,755.00

Kindergarten Teacher

34,552.00

School Food Service Worker

8,153.86

Paraprofessional/Teacher Aide

3,803.42

Bus Driver

22,217.94

Family Services Coordinator

34,552.00

427.37

School Food Service Worker

6,930.00

Crossroads Alt School Teacher

12,416.39

Grades 9-12 Teacher

28,855.34

213.25

Custodial Personnel

10,620.36

Schooi Food Service Worker

8,021.44

Custodial Personnel

4,221.20

Special Educ Teacher P-12

27,519.86

25.50

Bus Driver

7,691.88

Paraprofessional/Teacher Aide

10,045.58

Grades 9-12 Teacher

38,513.42

Grade 3 Teacher

44,691.84

324.67

Grade 2 Teacher

34,552.00

182.00

Substitute

400.00

Substitute

22.00

Paraprofessional/Teacher Aide

10,150.38

Parapro Personnel - Pre-K

8,968:74

Secretary

11,270.34

38.50

Grade 4 Teacher

33,168.86

-3-

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

NAME

TITLE CATEGORY

SALARIES

TRAVEL

MONTFORD,KENNETH

Grades 6-8 Teacher

$

40,967.04

MULKEY,STEPHEN BRUCE

Grades 6-8 Teacher

29,897.02 $

104.00

MURDAUGH,TAMMY

Grade 3 Teacher

42,707.44

NEWHAM,DOROTHY MILDREQ

Grade 2 Teacher

32,296.54

68.32

NICHOLSON.JAMES

Grades 6-8 Teacher

34,629.08

67.75

NUNN,HELEN

Finance/Business Personnel

25,392.81

231.50

OLIVER.BRYANT

Vocational (9-12) Teacher

34,909.94

1,773.75

OQUINN,CHERLYNN M

Paraprofessional/Teacher Aide

9,508.08

PARKER,PHILIP B

Grades 9-12 Teacher

33,915.42

534.80

PHILLIPS,PATRICIA GORDON

Grades 6-8 Teacher

31,773.90

PHILLIPS,SHARON M

Secretary

10,630.41

17.50

PHIPPS.MARSHA B

Grade 3 Teacher

28,162.34

PICKLE,ELDRIDGE LEE JR

Substitute

1,091.00

PICKLE.MARY LOUISE

Paraprofessional/Teacher Aide

9,570.58

POUND,OCIE DEAN

IS Personnel - Food Service

9,070.76

POWELL.TARA BRANTLEY

Grades K-5 Teacher

3,755.00

QUARTERMAN,CARRIE B

Paraprofessional/Teacher Aide

9,768.99

RIVERS,NAYFIELD

Bus Driver

17,255.72

ROBBINS,CORDELIA

Grade 3 Teacher

35,277.00

ROBBINS,HARVEY

Grades 9-12 Teacher

17,829.61

894.83

ROBERSON,HORACE

Grades 6-8 Teacher

33,568.46

ROBERSON,SHERYL

Substitute

9,288.50

ROBERSON,ZELLENA

Paraprofessional/Teacher Aide

9,759.22

ROGERS,ANNALISA

Secretary

12,642.99

49 ..83

ROSIER,KIMBERLY D

Instructional Specialist P-8

27,319.86

ROSS,ELAINE

Grades K-5 Teacher

3,867.68

ROTHWELL.ROCKY J

Grades 9-12 Teacher

25,203.40

RYALS,LEGIA A

School Food Service Worker

6,136.41

SAMMONS,MARY

Grade 5 Teacher

35,202.00

"

SANDERS,JULIE C

SATTERFIELD,APRIL D

Grade 3 Teacher Secretary

31,190.90 3,759.25

SATTERFIELD.JOEL B

Grades 9-12 Teacher

26,220.10

423.94

SCREWS,EARLINE

School Food Service Worker

8,691.49

SCREWS,J R

Custodial Personnel

1,524.60

SEL:.PH,TAMMY

Grade 2 Teacher

26,380.36

68.32

SIMMONS,DORIS

Paraprofessional/Teacher Aide

1,396.92

SIMMONS,KATHERINE

School Food Service Worker

8,903.20

SMITH,ANGELA M

Kindergarten Teacher

29,716.56

263.26

SMITH.TAMARA

Grade 3 Teacher

40,341.74

68.32

SPIRES,SARA ELIZABETH

Vocational (9-12) Teacher

29,265.68

1,743.16

STEVENSON,HETTIE

School Food Service Worker

5,745.76

TAYLOR,DANIEL M

Food Service Administrator

44,195.28

348.00

TAYLOR,LINDA

Elementary Counselor

30,361.64

50.00

TERRELL,EDNA

Grades K-5 Teacher

2,687.42

THOMAS,BETTY M

Paraprofessional/Teacher Aide

9,570.58

THOMAS,JAMIE M

Grade 1 Teacher

2,675.00

THOMPSON,KAREN

Grades 9-12 Teacher

21,988.93

TOWNS,JONI B

Librarian/Media Specialist

42,248.34

-4-

NAME
TRAUTZ.BECKY TROUP,BERTHA TROUP,CRESSIE TROUP ,DORIS UNDERWOOD,PEGGY VAN HORN,JANIS C VAN HORN,STEPHEN VARNADOR,JERRY S VILLEGAS.TRUDI L WEST.AVIS WHITE.ANN B WILCHER.GREGORY WILCOX,JULIA WILLHITE,MARLENE WILLIAMS,G J WILSON,CATHERINE WOODARD,LEGIA YAWN,MELEISA YOUNGBLOOD.JOY
Accruals June 30, 1997 June 30, 1998
Totals per Report

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

TITLE CATEGORY
Substitute Kindergarten Teacher Bus Driver Lottery Pre-School Teacher Grade 2 Teacher Substitute Grades 6-8 Teacher Substitute Paraprofessional/Teacher Aide School Food Service Worker Grades 9-12 Teacher Custodial Personnel IS Personnel - Food Service Substitute Paraprofessionalrreacher Aide Substitute School Food Service Worker Substitute Vocational (9-12) Teacher

SALARIES

$

600.00

34,802.00

7,691.28

25,730.36

38,998.40 $

125.00

45,374.34

325.00

7,276.95

8,940.70

19,866.90

23,119.08

9,658.41

90.00

9,900.00

3,875.00

8,210.32

30.00

44,140.60

$ 4,136,450.48 $

-91,323.74 86,757.36

TRAVEL
68.32 270.51
414.25 366.93 21,617.80 345.00

$ 4,131,884.10 $===21=,9=6=2.=80=

- 5-