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

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CITY OF PELHAM BOARD OF EDUCATION MITCHELL 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 PELHAM BOARD OF EDUCATION - MITCHELL COUNTY - TABLE OF CONTENTS -
n,U)EPENDENT AUDITOR'S REPORT ON 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
June 15, 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 of Pelham 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 Pelham Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated June 15, 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 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, 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 ofthe City ofPelham Board ofEducation. 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 of the City ofPelham 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,
~,,,.CQ~.4~
~ e l l W. Hinton State Auditor
RWH:jb 99ARL-50

SCHEDULE OF SALARIES AND TR.AVEL

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

NAME
ADAMS.BETTY C ADAMS,CHERYL P ADAMS,JUDITH G ADAMS,SUZANN S ALDRIDGE,L YNNE ALLEN.HELEN ALLEN,WILLER D ANDERSON.TYRONE ASHLEY.MARY AUTRY,JOYCE R BALLA.HEIDI A BALOM,MATTIE P BARNEY.LAVON BASS,JALAYNE N BASS,LESTER RONALD BATEMAN.PATRICIA BECA,JAN B BECK,TOMMY R BELL.LENA BELL,LINDA G BENTLEY.CHERI BENTLEY,CLIFFORD BENTLEY,MURIEL BOSTICK.BRIDGETTE BOWEN.SYDNEY BOWLES.JAN BRASWELL.TINA BRIM.ANN BRIM,HARRIET NELL BRINKLEY.CATHY S BRINKLEY.TAMMY I BROCK.TERESA S BROOKS.NANCY K BROOKS.YOLANDA BROWN,MARTHA M BUCK.GRACE H BUCKNER.ELIZABETH BURDEN.DEBRA BURDEN,LORETTA D BURTON.CANDACE I CAIN,DUSTIE CAIN.LINDA CAIN.SHEILA CAMERON.SALLIE CANNON.NICHOLE CARDEN.MELISSA CASON.CHRISTINE S CAUSEY.KELLY D

TITLE CATEGORY
Middle School Explor Teacher Grade 3 Teacher Teacher of Specific Learning Grade 2 Teacher Kindergarten Teacher Substitute Psych-Ed Parapro/Teacher Aide School Food Service Worker Special Ed Parapro/Aide Grade 9 Teacher Grade 5 Teacher Custodial Personnel Grade 7 Teacher Kindergarten Teacher Grade 8 Teacher Grade 3 Teacher Grade 7 Teacher Instructional Specialist P-8 Custodial Personnel Grade 1 Teacher Grade 4 Teacher Plant Operations Director/Mgr Grade 2 Teacher Substitute Business Serv Secretary/Clerk Grade 2 Teacher Grades 9-12 Teacher Substitute School Food Service Worker Grade 11 Teacher Vocational (9-12) Teacher Substitute Grade 9 Teacher Substitute School Food Service Worker Grade 12 Teacher Substitute Custodial Personnel Custodial Personnel Grade 4 Teacher Student Clerk/Aide School Food Service Manager Gifted Elementary Teacher P-5 School Food Service Worker Substitute Grade 6 Teacher Special Ed Parapro/Aide Substitute
- 1-

SALARIES

$

31,371.36

23,483.34

49,308.82 $

35,733.30

29,950.54

460.00

11,393.80

6,830.99

18,050.22

43,443.96

36,025.96

590.96

5,913.84

6,383.50

35,154.36

5,420.50

42,843.96

30,831.34

14,249.74

42,993.96

36,887.70

29,148.48

36,887.70

660.00

20,288.54

38,148.64

43,343.96

585.00

15,544.77

35,733.30

36,887.70

80.00

52,417.30

580.00

6,409.14

38,688.48

280.00

9,048.67

12,563.32

38,775.64

2,163.43

20,679.63

32,075.20

5,794.75

1,910.00

35,387.40

8,547.20

160.00

TRAVEL 749.27
20.00
171.50
574.36 5.50
180.75 942.51 122.48
30.50 10.00 25.00 30.00 26.00

CITY OF PELHAM BOARD OF EDUCATION - MITCHELL COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1999

NAME
CHAMBERS.NANCY R CHASON.ELIZABETH R CHESHIRE,JASON CHESHIRE.VIKKI T CLARK,FRANCES COBB,BERTHA COLLINS,GAIL CONNELL.KATHY B CONNELL.MARY COPELAND.CARLOS CRANFORD,ELAINE CRANFORD.JENNY P CRAWLEY.FRED L JR DANIELS,LISA T DANIELS,SHAUWAN T DAVIS.ASHLEY DAVIS,BETTY B DAVIS,CHRISTINE E DICKS.TRACEY W DUDLEY,JULIE EDMONDS.KRYSTAL EDWARDS.BOBBY L JR EIDSON.PATTY A ELLIS,KIMBERLY B ELZIA,ALICE W EUBANKS.TERRIE L FANN,E ELAINE FELTON.AARON FENN,EUGENIA FERROS,BRENDA W FOLMAR.SHIRLEY FOOTE.KATHERINE FROSTEG,KATHY GARDNER.BONNIE M GILBERT.THOMAS M GLENN.LOUISE GLENN.STUART E GODWIN,JAN A GODWIN.KELLI G GODWIN,SARAH E GOLDEN,TRACY S GOODMAN.DEBORAH W GRAY,LAURA GREEN,MARITENA F GREENE,BEVERLY B HAMPTON.DEBRA HARKINS,DERA L HARPER,EARL E

TITLE CATEGORY
Grade 1 Teacher Lottery Pre-School Teacher Instructional Specialist P-8 Grade 8 Teacher School Secretary/Clerk Special Ed Parapro/Aide Paraprofessional/Teacher Aide Substitute School Secretary/Clerk Special Ed Parapro/Aide Paraprofessional/Teacher Aide Teacher of Emotional/Behavioral Vocational (9-12) Teacher Grade 6 Teacher Assistant Principal Substitute Grade 6 Teacher Grade 1 Teacher Librarian/Media Specialist Paraprofessional/Teacher Aide Substitute Teacher.of Specific Leaming Grade 3 Teacher Lottery Pre-School Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Special Ed Parapro/Aide Custodial Personnel Grade 6 Teacher Middle School Explor Teacher Grade 7 Teacher Teacher of Emotional/Behavioral Grade 1 Teacher Grade 3 Teacher Grade 10 Teacher Paraprofessional/Teacher Aide Substitute Paraprofessional/Teacher Aide Teacher of Mild Intellectual Special Ed Parapro/Aide Teacher of Specific Leaming Special Ed Parapro/Aide Grade 2 Teacher School Food Service Worker Library/Media Support Parapro Parent Coordinator Grade 9 Teacher Maintenance Personnel
-2-

SALARIES

$

41,578.70

28,888.84

4,310.00

3,931.79

14,956.38

10,204.16

11,574.16

1,305.00

18,527.87

5,482.33

10,036.30

35,733.30 $

35,518.92

38,448.64

32,112.43

240.00

40,727.00

31,221.36

37,495.90

8,533.16

1,080.00

37,059.04

34,143.80

4,181.66

11,298.66

39,289.70

10,600.00

12,804.41

48,417.34

33,740.56

40,843.50

40,243.50

39,421.00

27,969.66

32,340.94

11,574.16

630.00

9,005.00

30,285.54

5,628.40

28,888.84

5,286.90

48,417.34

82.40

8,710.34

11,574.16

32,736.36

13,046.84

TRAVEL
20.00 184.93
56.00 608.73 345.00
28.25 44.00 37.00
63.00 20.50 122.50 40.00 40.00
127.00

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

NAME
HARRIS.MISSIE HARRIS,PAMLA E HART.BONITA S HARVEY.MARGARET M HAYES.DEBORAH HAYNES,S RENAE HAYS.MARJORIE ANNE HAYS.MARY LYNN HENDRIX.HEATHER G HENRY.DAN HIGH.CONNIE D HILLIARD.BETH M HOFFMAN.JUNE HOLLEY,BEVERLYANN HOOKS.MARY FRANCES HOWELL.BRENDA HUDSON.ANGIE B HUNT.RITA KAY HURST.JOY R HURST.WILLIE P ISLER,STACY L JACKSON.LISA L JACKSON,LORETHA JENKINS.SANDRA JENKINS.WILLIE J JEWELL.CELESTE BUTLER JOINER.CHERI JONES,CAROLYN L JONES,S PRICE JONES.WILLA DEAN KEATON.LELIA KEEN ,BARBARA KELLY.DANAE KENNEDY,FAYE KERCE,CATHY L KINSAUL,D KAREN KITCHENS,LISA B LAMB,WANDA H LEE.DEBORAH C LEWIS.DOROTHY J LEWIS.KENT LITTLE.MARY LOCKHART,KIM LONG.EVA MAE LONG.SANDRA MAIR.PATRICIA MANNING,BRETT MARSHALL,ODESSA

TITLE CATEGORY
Principal Paraprofessional/Teacher Aide Grade 4 Teacher Kindergarten Teacher Grade 11 Teacher Paraprofessional/Teacher Aide Grade 6 Teacher Grade 3 Teacher Kindergarten Teacher Custodial Personnel Grade 9 Teacher Teacher of Mild Intellectual Grade 4 Teacher Special Ed Parapro/Aide School Food Service Worker Paraprofessional/Teacher Aide Preschool Special Ed Teacher Substitute Grade 1 Teacher Substitute Grade 4 Teacher Substitute Paraprofessional/Teacher Aide Family Services Coordinator Principal Substitute Lottery Pre-School Teacher Substitute Grade 9 Teacher School Food Service Worker Grades 6-8 Teacher Grade 3 Teacher School Psychologist Kindergarten Teacher Paraprofessional/Teacher Aide Grade 3 Teacher Grade 1 Teacher Finance/Business Personnel Food Service Sec/Clerk/Bkkpr Grade 7 Teacher Grade 8 Teacher School Food Service Worker Substitute School Food Service Worker Special Ed Parapro/Aide Teacher of Mild Intellectual Grades 9-12 Teacher Title I Director
-3-

SALARIES

$

71,767.62 $

10,673.13

21,517.50

37,209.04

5,465.00

10,455.00

41,428.70

37,975.64

17,288.40

15,268.78

24,452.50

29,950.54

43,440.56

10,292.00

7,187.84

9,571.30

32,224.20

120.00

43,593.96

2,120.00

33,959.63

1,720.00

380.00

15,953.00

69,120.96

2,835.00

3,397.68

2,100.00

43,876.75

2,243.46

40,011.14

6,800.66

42,394.78

37,407.14

8,928.16

33,993.80

38,024.29

18,363.96

8,134.76

35,498.80

4,436.34

2,451.40

1,020.00

7,785.90

10,292.00

33,772.20

29,509.14

63,420.96

TRAVEL 552.00 78.00 59.00 177.60 257.37
410.50
344.63
311.50 40.00 73.00
140.00 2,092.84

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

NAME
MARTIN.SUZANNE E MASSEY,ELAINE R MCCLENDON.JACKIE MCCOY.WILLIAM H MCCURRY.DAVID G MCDOWELL.TRINITY R MCMILLAN.JOHNNIE PEARL MCQUEEN.HENRIETTA MCWHITE.JANET MELTON,FRANCINE B MELTON.TERESA M MITCHELL,JIMMY MITCHELL.MARTHA P MIXON.CRISTAL L MOLTZ,KAREN M MOORE.ANITA R MOREY.JEANETTE MOREY.PATRICIA MORGAN ,TERESA MORRIS,MARY BETH MULLIS.LINDA D MURRAH.CARTER R NESMITH.ROBIN NICHOLSON.DON NOBLES,CATHY D PALMER.MIRIAM DIANE PARKER.TAMARA A PARRISH,TONIE P PIERCE.CAROLY.N S POLLOCK,D SUZANNE POLLOCK.ROLAND POLLOCK.SUZANNE C RACKLEY.SUSAN D REESE.ROBERT REESE,VARIDENA L RHODEN.PATRICIA RICHTER.MAGGIE RING,FERDNAND ROBBINS.ANGELA MILLINER ROBERTSON.CHRISTINE ROBINSON.AARON L ROBINSON.DEBORAH ROBINSON.FRANCES ROOKS.STACY P ROSS,CHERIDA WILLIAMS RUMBLE.PAULA P SADLER.KATRINA M SEAL Y,CARLOS

TITLE CATEGORY
High School Counselor Grade 7 Teacher Substitute Grade 9 Teacher In-School Susp Teacher Human Resources Personnel School Food Service Worker Grade 4 Teacher Grade 6 Teacher Substitute Paraprofessional/Teacher Aide Custodial Personnel Librarian/Media Specialist Grade 10 Teacher Library/Media Secretary/Clerk School Secretary/Clerk Substitute Grade 2 Teacher Substitute Teacher of Mild Intellectual Bus Driver Elementary Counselor Grade 5 Teacher Vocational (9-12) Teacher Grade 7 Teacher School Food Service Manager Teacher of Specific Leaming Grade 4 Teacher Speech-Language Pathologist Teacher of Moderate Intellectual Special Ed Parapro/Aide Finance/Business Service Mgr Middle School Explor Teacher Custodial Personnel School Food Service Worker Grades 6-8 Teacher Substitute In-School Susp Teacher Grade 3 Teacher School Food Service Worker Grade 10 Teacher Vocational (9-12) Teacher Grade 7 Teacher Paraprofessional/Teacher Aide Substitute Grade 10 Teacher School Food Service Worker Secretary
-4-

SALARIES

$

48,750.12 $

30,268.30

660.00

50,919.84

46,398.18

6,421.69

7,855.04

37,257.14

42,843.96

40.00

940.00

15,268.78

41,428.70

3,136.18

10,101.49

15,242.04

3,660.00

42,843.96

830.00

29,139.04

7,458.96

37,195.54

41,617.70

55,050.96

27,596.91

23,712.84

5,192.74

48,417.34

37,975.64

37,184.04

2,927.94

49,314.45

31,989.59

14,620.03

5,638.24

46,010.76

960.00

39,867.14

28,888.84

10,278.86

9,683.28

37,257.14

42,843.96

8,047.46

340.00

31,071.36

185.40

18,585.42

TRAVEL 18.50
267.50
111.50 62.75 17.50 35.00 10.00 20.00
866.55 5.50
22.50 550.70 133.50
26.00

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

NAME
SEVERSON.JOANN R SHAFFER.CHRISTOPHER A SHAW.ANNIE RUTH SHIVER.EARLEAN SHIVER,PEGGY SIMMONS,EVONNE SINGLETON,GAIL P SINGLETON.BILLY S Ill SINGLETON,JANA G SINGLETON,PATRICIA R SLAUGHTER.A KAY SLAUGHTER.LISA W SMITH.BARBARA SMITH.CRYSTAL P SMITH.GEORGETTA N SMITH,IRMA JEAN SMITH,JACK S SMITH.JENNIFER FREEMAN SMITH,LARON SMITH,WILLIAM A Ill SNELLGROVE.AMELIA L SOLOMON ,RUTH B SOLOMON,TERRA STEPHENS.KENNETH STEWART.STEPHANIE L STOUDENMIRE.LISA M STOUDENMIRE.ROBERT K STUCKEY,DONNA TAYLOR,CHARLOTTE T TAYLOR,DEBORAH TAYLOR.DON V TAYLOR,S VICKY THOMAS,ANNIE THOMAS.ELWOOD THOMAS.KATHERINE THORNTON.JOHN F TODD,DAVID C TROUTMAN,PAULA L TRULUCK.MILLICENT P TUROSKl,SHERRY L WALKER,ROSLYNN WALTON,MARY JOYCE WARREN ,DONNA WEEKS.ALLAN D WHITE.JANIE M WHITE,W WESLEY WHITFIELD.JAMES E JR WILLIAMS,MARIE

TITLE CATEGORY
Teacher of Mild Intellectual Grade 11 Teacher School Food Service Worker Secretary School Nurse Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grade 5 Teacher Grade 8 Teacher Grade 2 Teacher Grades 6-8 Teacher Food Service Administrator School Food Service Worker Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Superintendent Grade 4 Teacher Grade 9 Teacher Middle School Explor Teacher Kindergarten Teacher Teacher of Moderate Intellectual Teacher of Mild Intellectual Principal Lottery Pre-School Teacher Technology Specialist Instructional Specialist P-8 Grade 9 Teacher Grade 5 Teacher Special Ed Parapro/Aide Grade 10 Teacher Kindergarten Teacher Central Support Clerk Custodial Personnel Custodial Personnel Custodial Personnel Grades 9-12 Teacher Special Ed Parapro/Aide Grade 8 Teacher Instructional Specialist P-8 School Food Service Worker Vocational (9-12) Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher School Food Service Worker Instructional Specialist P-8 Middle School Explor Teacher Paraprofessional/Teacher Aide
-5-

SALARIES

$

28,446.66

28,804.63 $

8,383.72

15,889.79

11,980.86

12,727.76

9,005.00

5,029.68

28,209.16

29,032.45

29,038.84

37,975.64

40,743.54

1,433.34

9,965.00

11,574.16

83,494.56

32,224.20

33,055.48

31,009.24

31,371.36

37,987.80

23,512.50

78,843.96

16,162.13

26,619.38

34,571.30

35,496.86

48,417.34

11,248.00

16,058.95

42,843.96

17,157.00

12,138.11

11,060.96

154.50

43,321.44

4,893.86

47,030.64

21,517.50

7,074.76

52,089.04

10,127.30

4,613.84

1,794.29

40,308.31

28,723.36

11,470.34

TRAVEL 247.00
119.50 63.00
391.77 214.50 1,606.52
99.00 301.00 562.00 604.00
26.00
219.66

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

NAME
WILLIAMS ,MARJORIE WILLIAMS,VERA WILLIAMS,VIVIAN C WILLIAMS,VYLETTA DAWN WILLIAMSON,LINDA H WILLINGHAM,BARBARA A WILLIS,GLENDA H WILLIS,KAREN W WILLIS,LINDA W WILLIS.MAXINE WRIGHT.GLADYS
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
School Food Service Worker School Food Service Worker Human Resources Personnel Grade 3 Teacher Grade 5 Teacher Custodial Personnel Lottery Pre-School Teacher Grade 2 Teacher Secretary Bookkeeper Substitute

SALARIES

$

8,691.68 $

6,592.62

12,716.96

42,843.96

42,843.96

97.85

17,000.00

28,888.84

14,956.38

6,892.88

40.00

$ 5,650,184.94 $

-94,926.61 110,880.50

TRAVEL 13.00
113.15 732.25
16,621.07

Totals per Report

$ 5,666, 138.83 $ ====16=,6=21=.0=7

-6-