City of Bremen Board of Education, Haralson County, Georgia, schedule of salaries and travel, year ended June 30, 1999

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CITY OF BREMEN BOARD OF EDUCATION HARALSON COUNTY, 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

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY -TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

RussELL W. HtNTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 13, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members of the City ofBremen 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 City of Bremen Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated July 13, 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 fmancial 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, 1999, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as ofJune 30, 1998, are recorded as expenditures in the fiscal year 1999 financial statements rather than in the prior year as required by generally accepted accounting principles.
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
99ARL-50

statements of the City of Bremen 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, 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 report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and is intended solely for the information and the use ofmanagement, members ofthe City ofBremen Board ofEducation 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,
~~~-~ Russell W. Hinton State Auditor
RWH:gp 99ARL-50

SCHEDULE OF SALARIES AND TRAVEL

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
ABERCROMBIE.LONNA R ALEXANDER.RHONDA ANDREWS.BRENDA G ARMAS,ANTHONY M BAILEY,TAMMY R BAR,KAREN D BELL.BETTY SUE BENEFIELD,LESA M BLONDEAU,LAURA FAYE BLUE.ANNIE RUTH BLUE,JOE E BOGGS,MARY ARDITH BOHANNON,GRACE M BOLING,BRANDALL BOYD.JAMES F BRANNON.ALINE C BREWTON.DEBBIE BRIDGES,GINYA A BROCK,KAREN DIANNE BROWN.CHARLIE F BROWN.VANESSA R BROWNING.SALLY H BUIKEMA.BETH P BURRELL.REGINA H CAIN,JAN CALHOUN,SARA CALLAWAY.MARCIA S CAMPBELL.MICHAEL B CAMPBELL,ROBIN EASON CAMPBELL,ROBIN H CANDLER.BETTY K CARTER.LESLIE P CARTER.LINDA K CARTER.WILLA JANE CASADAY,MARTHA S CHAFFIN.ANNE G CHANDLER.SUE B CLACKUM,JENNIFER GAYLE CLARK.DEBORAH A CLARK.MARK A CLARK,TIM COOK,JESSIE LEE COOPER.FRANCES LOUISE COUCH,LINDA J COUCH,ROGER D CRAWFORD,SHIRLEY M CREWS,GAIL CRISWELL.JAMES TAYLOR

TITLE CATEGORY
Substitute Substitute Paraprofessional/Teacher Aide Grades 9-12 Teacher Grades 9-12 Teacher Special Education Interrelated Substitute Enterprise ASP Worker Lottery Pre-School Teacher Custodial Personnel Custodial Personnel Substitute Substitute Substitute Deputy/Assoc/Assistant Supt School Food Service Worker Special Ed Parapro/Aide Special Ed Parapro/Aide Grade 1 Teacher Custodial Personnel Technology Director Special Ed Parapro/Aide Substitute Grade 1 Teacher Grades 6-8 Teacher Paraprofessional/Teacher Aide Vocational (9-12) Teacher Assistant Principal Grades 9-12 Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher Grade 5 Teacher Paraprofessional/Teacher Aide Substitute Vocational (9-12) Teacher Special Education Director Custodial Personnel School Food Service Worker Kindergarten Teacher Grades 6-8 Teacher Custodial Personnel Custodial Personnel Miscellaneous Activities Paraprofessional/Teacher Aide Principal Special Education Interrelated Finance/Business Personnel Grades 6-8 Teacher
- 1-

SALARIES

$

675.00

240.00

8,376.08

30,492.50

31,687.26 $

38,563.40

50.00

1,398.23

38,672.38

14,407.20

1,420.50

844.20

100.00

285.00

72,517.10

2,954.15

3,516.80

8,376.08

38,820.00

324.45

49,297.46

2,673.25

360.00

8,030.16

45,476.34

6,838.62

59,071.42

59,185.96

35,863.60

9,406.02

52,076.92

51,258.61

7,316.56

50.00

49,907.60

51,470.56

3,415.98

1,358.50

39,481.76

50,843.60

1,363.83

17,840.88

4,788.60

12,400.00

11,099.40

42,356.73

24,838.16

48,081.00

TRAVEL
216.45 6.00
3,526.60 63.96 535.47 39.00 84.56 359.43
2,117.58 25.00 180.04
820.25
78.00 56.00

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
CROOK,JEANETTE H CROWDER,ALINE CROWDER.CHARLIE G DANIEL.CARISA TENNILLE DARNELL,CAROL D DENNEY.DENISE W DOBBS.CASSANDRA J DOBBS.DENISE S DOBBS,PATRICK 0 DUNN,AMY R EDMERSON,CATHY LOUISE EDMERSON.STEPHANIE F EIDSON.NELL S ESTVANKO,DEBRA R FAULKNER,KAY T FINK,SUE FOLDS.SHARON FORTNER,JOSEPHINE W FOSTER,MILDRED C GANN.DONNA FAYE GARNER.APRILL GARRETT,MELISSA GARRETT,PATRICIA F GARRETT.SUSAN M GEE,CAROL ADAMS GILLESPIE.MELVIN G GILLESPIE.RICHARD G GLASS.LAURA C GLOVER.PHYLLIS GOLDIN.FRANCES JANE L GRAY,CHERYL ELIZABETH GRESHAM,PEGGY JEAN GULMIRE,LINDY HALL.EMILY HANEGAN.TIMOTHY M HANNAH.NELLIE RUTH HARPER.JILL RENE HARRIS.JOYCE B HARRISON.AMY MILLER HARRISON.PATRICIA B HATCHETT.JEFFREY HATCHETT.SUSAN HENDERSON,ANTHONY S HENDERSON.SYBLE HENDRIX,RENEE HICKS,JUDY B HIGLEY,CONNIE L HIPP.AMY J

TITLE CATEGORY
Grade 1 Teacher Custodial Personnel Custodial Personnel Enterprise ASP Worker Vocational (9-12) Teacher Secretary Grades 6-8 Teacher Paraprofessional/Teacher Aide Custodial Personnel Special Education Interrelated Custodial Personnel Custodial Personnel Enterprise ASP Worker Special Ed Parapro/Aide Lottery Pre-School Teacher School Food Service Worker Paraprofessional/Teacher Aide Kindergarten Teacher Substitute Substitute Elementary Counselor Parapro Personnel - Pre-K Special Education Interrelated Grades 6-8 Teacher Special Education Interrelated Maintenance Personnel Maintenance Personnel Substitute Substitute School Food Service Worker Middle School Counselor School Food Service Worker Substitute Paraprofessional/Teacher Aide Grades 9-12 Teacher School Food Service Worker Kindergarten Teacher School Food Service Worker Librarian/Media Specialist Paraprofessional/Teacher Aide Substitute Special Ed Parapro/Aide Maintenance Personnel School Food Service Manager Substitute Grade 4 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher
-2-

SALARIES

$

7,106.34

10,674.65

15,277.74

7,602.39

42,420.00 $

15,142.32

44,428.94

9,786.78

9,143.83

37,133.46

11,980.80

6,624.00

5,844.49

10,948.86

51,250.16

7,353.24

10,268.18

49,280.44

100.00

90.00

38,557.70

11,184.96

34,949.46

21,414.26

52,318.73

24,349.54

1,640.00

60.00

675.00

9,412.27

42,472.16

9,289.10

660.00

9,382.88

33,392.80

7,800.34

43,316.94

8,793.73

32,249.20

13,399.96

200.00

7,894.52

18,608.16

8,895.61

240.00

44,642.94

7,025.10

34,810.00

TRAVEL 881.89 27.58
26.50
120.00 60.00 245.00 353.72
939.90

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
HIPP.THOMAS W HJERTSTROM,ANNE MARIE HODGES.JONATHAN SCOTT HOFFMAN.NANCY L HOLLINGSWORTH.PATSY HOLLOMAN,SHERRY G HOLSOMBACK.MARY JO HUGHES.CAROL M HULSEY,CORY S HURSTON,DIANE M JENKINS,SUSAN JOHNSON,BARBARA C JOHNSON.CONNIE JOHNSON,NETTIE JOHNSON.WANDA LEIGH JONES.WALTER L JR JONES.CAROLE W JONES.ELIZABETH W JONES.HURTIS S JORDAN.LAJUANA KARR.LISA M KIERBOW ,SANDRA KIERBOW ,SANDY R KING,GINGER S KIRK,MARYC KIRKUS,JOHN L LOWE,SHARON MARLOW.SHEILA S MARMANN,SUSAN E MAUK.RUTH MAXWELL.ALICIA C MCADAMS,DELAINE MCBRAYER.LAURA MCBRAYER.THOMAS J MCCAIN,MELISSA S MCCAIN,RALPH STANLEY MCCARTY,MELANIE N MCCARTY.TAMMIE MCCLELLAN.MARY HELEN MCCLURE.REBECCA MCCORD.MARILYN R MCDONALD.DENNIS M MCMANUS,DUANE J MEADOWS,SUSAN P MEEKS,GLENDA M MERRILL,LAMEISHA CECILLE MILLER,FREIDA N MILLER,JEANELLE

TITLE CATEGORY
Instructional Specialist P-8 Grades 9-12 Teacher Grades 9-12 Teacher School Food Service Worker Library/Media Support Parapro Secretary Paraprofessional/Teacher Aide Special Education Interrelated Substitute Grade 1 Teacher Paraprofessional/Teacher Aide School Food Service Worker Substitute School Food Service Manager Special Education Interrelated Custodial Personnel Substitute Grades 6-8 Teacher Plant Operations Director/Mgr Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Special Ed Parapro/Aide Bus Driver Substitute Custodial Personnel Grade 3 Teacher Paraprofessional/Teacher Aide Grade 4 Teacher School Food Service Worker Grade 5 Teacher Bus Driver Librarian/Media Specialist Substitute Grade 4 Teacher Superintendent Library/Media Support Parapro Substitute Substitute School Food Service Worker Grades 9-12 Teacher Principal Principal Grades 9-12 Teacher Grade 5 Teacher Substitute Grades 9-12 Teacher School Food Service Worker
-3-

SALARIES

$

32,336.60

2,925.00

6,006.54

1,594.46

16,880.48 $

19,910.70

3,700.77

45,242.94

460.00

44,642.94

8,175.96

1,326.12

75.00

20,693.55

14,272.87

87.50

1,560.98

44,926.30

41,480.28

765.00

8,711.42

11,958.20

5,267.04

13,247.40

1,650.00

5,576.75

32,202.64

8,872.22

44,486.10

1,950.00

42,136.00

13,247.40

47,076.26

20.00

51,100.16

72,033.00

9,912.16

1,260.00

250.00

5,984.15

38,036.70

72,999.96

59,738.14

6,414.00

50,750.16

195.00

49,383.71

8,340.63

TRAVEL
82.50
150.50
202.50 135.63 112.00 714.03 1,003.44
695.81 293.00
85.22

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
MITCHAM.SUSAN B MOBLEY,YVONNE W MOORE,MARY L MORGAN.AMANDA S MORRIS,CYNDIE SEWELL MORRIS.MARVIN MORRIS,TRACEY MICHELLE MURPHY,CAROL MEADOWS NASH.DEBBIE NAVE,MARYANNE NELSON,NAN M NOWLIN,GAIL H OVERTON,MOLLIE ANN PARKER,DAVID PARRISH.JANIS S PATTERSON,APRIL M PATTERSON,DONNA PATTERSON,JODY M PENDERGRASS.FRANCES D PHILLIPS,LISA B PHILLIPS,TERRY JAY PICKENS.JENNIFER PILGRIM,ANDRI A POLLARD,CARLA J POPE,CONNIE S POSEY,PAULA K PRATER.PATRICIA ARP PRESNELL.JUDITH H PRUITT,DEBBIE QUEEN,KELLY R RABURN,SANDRA H REDDING.CAROL SUE REEVES,CINDY A REGO,KAREN HEMBREE RHINEHART,SCOTT RICE,SHELBY K ROBINSON,CATHERINE P ROBINSON,JEANETTE N ROGERS.TAMMY TURNER ROOD,DEBORAH A ROOP ,CAROL E ROOP,KEITH W ROWE.WILLIAM LYNN ROWELL,DENISE C RUTLEDGE,MIKE SABO,JANET G SACANDY,GLENDA S SAILORS.MARTHA M

TITLE CATEGORY
Grade 2 Teacher Substitute School Food Service Worker Teacher of Specific Leaming Middle School Counselor Special Ed Parapro/Aide Substitute Grades 9-12 Teacher Kindergarten Teacher Information Services Clerk Grade 2 Teacher School Nurse School Food Service Worker Grades K-5 Teacher Assistant Principal Substitute Grade 2 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Custodial Personnel Kindergarten Teacher Grades 9-12 Teacher Substitute Paraprofessional/Teacher Aide School Food Service Worker Grade 1 Teacher Paraprofessional/Teacher Aide Substitute Special Ed Parapro/Aide School Food Service Worker Library/Media Support Parapro Substitute Substitute Enterprise ASP Worker Substitute Substitute Grade 3 Teacher General Admin Secretary/Clerk Grades 9-12 Teacher Grade 3 Teacher Grades 9-12 Teacher Paraprofessional/Teacher Aide Substitute Grades 6-8 Teacher Paraprofessional/Teacher Aide Instructional Specialist P-8
-4-

SALARIES

$

41,156.00 $

645.00

24,258.72

37,083.84

23,671.46

1,194.00

60.00

45,444.36

9,744.33

15,443.30

44,642.94

16,855.94

8,063.60

35,788.96

53,702.42

435.00

43,142.60

8,792.18

5,931.36

8,114.84

2,106.68

978.50

28,052.85

55,986.44

140.00

7,814.50

7,960.18

42,420.00

7,894.52

120.00

6,029.64

4,952.66

1,275.00

7,524.09

675.00

8,667.40

100.00

1,000.00

36,591.60

18,581.88

45,787.14

32,707.76

40,485.82

8,185.46

1,380.00

40,340.60

5,180.22

6,497.34

TRAVEL 86.72
592.11
57.50 553.79
57.00
103.50
19.50
8.35 77.00

CITY OF BREMEN BOARD OF EDUCATION - HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
SAMPLER.DEBRA B SCOTT,LISA SEAGLE,LINDA SEAGRAVES,SHERRY E SEWELL,KAREN B SEWELL,LINDA SHARON SEWELL,PAMELA LYNNE SHEPHERD,TAMMIE SHIREY.TAMMY SKIDMORE,MARY MELISSA SKINNER.LINDA DARLENE SLEEK,JUDY SMITH,BEVERLY W SMITH,CHRISTA LOWERY SMITH,DONNA P SMITH,KELLIE MICHELLE SMITH,MARTHA G SOULIGNY,CONNIE H SPAKE,CYNTHIA P STAMPS,WANDA A STANDIFER,CATHY R STEED.DENICE F STEVENS,JANET S STEVENS,SANDRA S SWEATT.JUDY A THREADGILL.MELISSA THREADGILL.PAMELA W THREADGILL,SHERAL B TOLLEN,DIXIE LYNN TOLLESON.RICHARD E TOLLESON,SHEILA P TUGGLE.LINDA T
TURNER,ELIZABETH GENE R.
TURNER,MONICA M TURNER,SHANNON MICHELLE TURNER.WINFORD E R UHLICH,JAN Y WALBURN.TROY A WALKER,AMY M WASDIN,ALICE JANE WATTS,JAMES W WEATHINGTON,LARRY N WEATHINGTON,MARILYN WHEELER,CYNTHIA WHEELER,MELISSA J WHEELER,REBECCA WHITTON.SHERRY WIGGINS,JESSIE K

TITLE CATEGORY
Lottery Pre-School Teacher Grades 9-12 Teacher Library/Media Support Parapro Substitute Special Ed Parapro/Aide Speech-Language Pathologist Kindergarten Teacher Special Ed Parapro/Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Information Services Clerk Grades 9-12 Teacher Grade 4 Teacher Special Education Interrelated Special Education Interrelated Special Ed Parapro/Aide Gifted Elementary Teacher P-5 Substitute Grade 3 Teacher Paraprofessional/Teacher Aide School Secretary/Clerk Special Education Interrelated Kindergarten Teacher Grade 1 Teacher Finance/Business Service Mgr Substitute Secretary Grades 6-8 Teacher Enterprise ASP Worker Grades 9-12 Teacher Grades 9-12 Teacher Grade 5 Teacher Custodial Personnel Grades 6-8 Teacher Substitute Custodial Personnel Grade 2 Teacher Grades 9-12 Teacher Kindergarten Teacher Speech-Language Pathologist Substitute Grades 9-12 Teacher Grades 6-8 Teacher Paraprofessional/Teacher Aide Special Education Interrelated Secretary Librarian/Media Specialist Secretary
-5-

SALARIES

$

45,192.94 $

36,988.64

14,062.21

585.00

9,382.88

16,675.80

43,343.60

5,540.67

7,788.58

4,463.58

12,596.50

26,580.10

50,450.16

37,422.76

35,437.56

6,486.64

50,450.14

440.00

42,081.00

9,786.78

2,760.00

38,566.20

31,967.26

50,650.10

27,527.28

75.00

15,142.32

46,588.46

19,613.44

7,129.34

45,336.10

44,642.94

12,060.38

30,248.48

60.00

540.75

44,642.94

40,162.46

21,545.00

37,914.70

45,976.34

63,729.32

51,821.52

10,911.38

43,142.60

16,050.84

47,076.26

23,858.33

TRAVEL 67.85 97.00
103.04 246.64
52.00 546.22 114.56 352.07 526.40
590.19 140.79 178.40 1,786.00

CITY OF BREMEN BOARD OF EDUCATION- HARALSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
WILBORN.JOHN W WILLIAMS.BARRY WYATT WILLIAMSON.CHERYL P WILLIS.MARGARET V WILSON.DONALD H WILSON,JANE H WILSON,SHEILA ANICE WILSON,SHEILA RICE WINCHESTER.PAMELA D WINGO.MARIE WRIGHT.VICKI YEARTA,SHEILA C
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Instructional Specialist P-8 Grades 9-12 Teacher Grade 1 Teacher School Food Service Worker Grades 6-8 Teacher Principal Grades 6-8 Teacher Paraprofessional/Teacher Aide Grades 6-8 Teacher School Food Service Worker Grades 6-8 Teacher Business Serv Secretary/Clerk

SALARIES

$

37,110.80 $

7,196.84

47,633.84

5,628.70

37,206.24

68,431.52

42,360.96

6,877.86

44,816.14

2,177.77

38,707.44

23,499.96

$ 5,360,576.50 $

-42,368.60 72,803.99

TRAVEL 469.41
1,171.01
65.50 18.00 22,318.11 -927.49

Totals per Report

$ 5,391,011.89 $ ====21=,3=9=0=.6=2

-6-