Supplementary information, City of Social Circle Board of Education, Walton County, Georgia, schedule of salaries and travel, year ended June 30, 1999

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SUPPLEMENTARY INFORMATION CITY OF SOCIAL CIRCLE BOARD OF EDUCATION
WALTON 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

SUPPLEMENTARY INFORMATION CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY
-TABLE OF CONTENTS-
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION 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
March 9, 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 Social Circle Board of Education
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the City of Social Circle Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated March 9, 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 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, 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.

99ARL-50

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 City of Social Circle 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 of management, members of the City of Social Circle 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:gp 99ARL-50

State Auditor

SCHEDULE OF SALARIES AND TRAVEL

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
ALLGOOD,LISA S ALLIGOOD,JEAN J ALLIGOOD,LORA WENDY ANDERSON,RAYMOND ASHE.KIMBERLY C ASTIN.MELANIE L ASTLE.AMANDA L BANKS.KATH ERYN BANKS.MELANIE BARNES.ANGELA MICHELLE BARRETT.BRIAN Q BARRETT.TRACY A BELDEN.HEATHER SMITH BELL,MERI CHRISTINE BELLEW,BELINDA GAIL BENFORD.SCOTTIE L BONNELL.CLAYTON L BOWERS.MELODY SUMLIN BRIDGHAM.ELEANORE R BROOKS,BILL JAMES JR BROUSSARD,ERNESTINE E BROWN.CECIL E BROWN.GLENDA J BROWN,JANICE DENE BUMGARNER,DENISE RENEE BURD.DONALD LEE JR BURD,LAURA ANN BURD.SCOTT LEE BURDETTE,CATHY C BURDETTE,CRIS BURRESS,ELAINE Q CANNON,CONSTANCE CANNON,JOHN A CARAOTTA,VALERIE R CAROTHERS,MARTA SUZANNE CARR.HOLLY P CARR,JASON CASON,VICTORIA LYNN CASPER,SHANE W CATLEDGE.MICHAEL ROBERT CHESTER.ANGELA CLAY.SUSAN F COGGINS.MARY ELLEN CONNELLY,ELAINE CRAWFORD,AWUSI CRAWFORD,JOHN J CROWLEY,FLETCHER LEE CUSHING,DEANNA L

TITLE CATEGORY
Substitute Food Service Sec/Clerk/Bkkpr Grade 9 Teacher Custodial Personnel Lottery Pre-School Teacher Substitute Grades K-5 Teacher Food Service Administrator Substitute Bus Driver Custodial Personnel Paraprofessional/Teacher Aide Grade 5 Teacher Grade 3 Teacher Special Educ Teacher P-12 Grade 6 Teacher Grade 11 Teacher Special Educ Teacher P-12 Grade 5 Teacher Assistant Principal Grade 11 Teacher Special Educ Teacher P-12 Substitute School Food Service Worker Kindergarten Teacher Grades 9-12 Teacher Custodial Personnel Grade 2 Teacher Library/Media Support Parapro Custodial Personnel Grade 5 Teacher Grade 10 Teacher Custodial Personnel Special Education Interrelated Grade 1 Teacher Library/Media Support Parapro Custodial Personnel Grade 7 Teacher Transportation Mechanic Grade 8 Teacher Custodial Personnel Speech-Language Pathologist Grade 7 Teacher Substitute Substitute Grades 9-12 Teacher Custodial Personnel Substitute
- 1-

SALARIES

$

1,645.00

10,799.40 $

26,943.41

120.12

30,433.76

332.20

5,704.68

51,743.26

2,420.00

3,002.80

511.68

15,929.73

19,794.30

30,671.66

.27,147.94

32,728.96

39,050.20

6,729.98

44,313.86

57,190.02

50,270.94

36,046.95

280.00

1,427.85

42,243.00

35,515.84

795.04

31,543.28

15,007.16

291.72

45,933.44

44,305.76

18.72

31,839.90

40,950.04

2,272.66

429.00

640.00

22,540.30

5,285.16

99.84

31,478.30

9,979.98

192.50

105.00

22,002.43

78.00

52.50

TRAVEL 29.48
160.29 4.84
83.86
329.54 212.96 108.14
77.44 217.80
17.60

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
DALL Y,KELL Y DALLY.PATRICK DAVIS.MICHAEL K DAVIS,PATRICIA L DEADWYLER.TERI G DEPETERSE,EDWARD DILLON,NORMAN A DINWIDDIE.ROBERT GENE DORSEY,LAWANDALA DORSEY.MARY J DORSEY,TILNORREO DOSTER.CATHY M DOWLER.GAYLE F DUCK.CARLA E DUCK,KRISA DURHAM.DEBRA L DYER.LISA F ELKINS.SYLVESTER ELLIS,WILLIAM R FALLIN.JAMES CLAY SR FAVORS,P DARLENE FEARS.EDNA M FEARS.TAMIKO K FIELDS.PAMELA J FRANKLIN.ANGELA H FRANKLIN.DIXIE N FRANKLIN.IRIS L FREEMAN.DOTTIE Y FRIDGE-SORROW ,CATHERINE GARNER.LESLIE B GARRETT.ELIZABETH ANN GARRETT.ROXIE CLEGG GAUCIN,MARY ELLEN GIBBS.EDITH L GIBBS,THEODORIS GOETZE,GREGORY K GRANBOIS,BARBARA L GREENE.APRIL D GREENE.GARY GREENE,NANCY FAYE GRIER.OLIVIA B GRIFFIN,MARY NELL GRIFFIN.PAULA M GUERRERO.STACY GUINN.MATTIE MAE HAMES.CLAUDE DEAN JR HANEY.FRED DANIEL HARDGE.DORA ALBERTA

TITLE CATEGORY
Kindergarten Teacher Custodial Personnel Grade 9 Teacher Special Ed Parapro/Aide Kindergarten Teacher Grade 8 Teacher Technology Specialist Grade 6 Teacher Custodial Personnel Family Services Coordinator Custodial Personnel Grade 7 Teacher Grade 4 Teacher Principal Substitute Custodial Personnel School Secretary/Clerk Paraprofessional/Teacher Aide Principal Substitute Grade 1 Teacher Bus Driver Substitute Grade 8 Teacher Lottery Pre-School Teacher Substitute Grade 3 Teacher Vocational (9-12) Teacher Grades K-5 Teacher Substitute Bus Driver Bookkeeper Bus Driver Bus Driver Grade 8 Teacher School Psychologist Kindergarten Teacher Substitute Substitute Secretary Grade 3 Teacher Custodial Personnel Assistant Principal Grade 7 Teacher Bus Driver Vocational (9-12) Teacher Vocational (9-12) Teacher School Food Service Worker
-2-

sALARIES

$

43,277.91 $

326.04

42,677.17

9,957.08

43,288.52

29,938.30

28,557.66

46,000.34

2,661.75

20,700.88

1,711.32

4,144.06

43,388.52

67,075.32

2,172.00

14,575.06

15,571.20

2,822.68

74,852.96

3,089.50

41,085.85

3,095.50

3,477.50

40,935.66

6,225.46

40.00

30,993.56

5,796.50

41,527.14

980.00

9,596.51

20,749.50

7,716.86

8,413.73

44,327.90

49,094.08

26,025.80

831.25

1,620.00

17,201.36

45,098.67

12,457.40

42,121.50

29,237.96

7,387.86

26,200.70

7,732.94

8,432.51

TRAVEL 34.50 15.46
29.70 102.96
143.36 34.50 124.26 214.45
95.18 49.50 626.76
614.32
70.20

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION -WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
HARDIN,BARRETT M HARGROVE.ARTHUR L HARGROVE,JENNIFER L HARRIS,EDWIN CLAY HARRIS,GERALDINE G HEAD.SUSAN H HENDRICKS.MAMIE HILL.GEORGE W HILL.MILDRED K HOLSTON.HENDERSON B SR HORTON.PAUL HOWARD.JOY KNIGHT HOWARD.MAXINE HOWARD.NANCY M HUTSON,JULIE HYLTON.RICHARD M IVEY,JOSEPH JEFF JACKSON.PAMELA ANN JINKS,JENNIFER JONES JOHNS,MICHAEL JOHNS,P EVYONNE JOHNSON.CINDY L JONES.KAREN C JONES.TIFFANY JUETT,JOANNE CRUM KEELEY,JEANETTE R KEELEY,QUINISHA L KIRKPATRICK,DELLA KITCHENS.CHADWICK WEBB KRAUS.CHRISTIAN N KRAUS,SARAH ELIZABETH LACKEY,MATTIE L LANDERMAN,JOSEPH B LANDERS,AMY LAWRENCE.DINAH LEMASTER,TIMOTHY LEMONDS.VERNON E LETT.ELAINE ADAIRE LEWIS.SVETLANA LINGLE-UNRUH,KIM LONG,MARY ANN D LUMPKIN,MECCUS L MACKEN.KATHERINE ANN MAFFETT.GLENN BRADLEY MALCOM.BRENDA MALCOM.MARGARET S MARCHAND,PAIGE J MARSHALL,TERRYLYNNE

TITLE CATEGORY
Substitute Vocational (9-12) Teacher Speech Teacher Grades K-5 Teacher Bus Driver Library/Media Support Parapro Custodial Personnel School Food Service Worker School Food Service Manager Substitute Custodial Personnel School Food Service Worker Custodial Personnel School Food Service Worker Substitute Vocational Director (LUA) Special Education Social Worke Special Educ Teacher P-12 Grade 2 Teacher Custodial Personnel Grade 4 Teacher Special Ed Parapro/Aide Substitute Custodial Personnel Grades 9-12 Teacher Parapro Personnel - Pre-K Custodial Personnel Grade 7 Teacher Grade 9 Teacher Grade 9 Teacher Grade 10 Teacher Custodial Personnel Grades 9-12 Teacher Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Bus Driver Grades K-5 Teacher School Food Service Worker School Food Service Worker Grade 5 Teacher Custodial Personnel Grades 9-12 Teacher Grades 9-12 Teacher Substitute Paraprofessional/Teacher Aide Kindergarten Teacher Gifted Elementary Teacher P-5
-3-

SALARIES

$

20.00

23,786.20

32,797.72

47,216.50 $

11,788.42

11,463.00

15,158.31

7,498.44

13,527.63

80.00

36.05

8,225.40

1,552.62

7,970.76

936.25

68,534.44

61,267.14

30,973.12

30,971.66

180.25

46,214.34

10,112.46

2,622.95

435.24

37,182.60

12,686.78

658.32

17,143.80

39,674.84

27,769.00

38,010.02

14,371.43

4,799.34

19,577.96

8,185.18

2,853.32

7,716.86

42,591.36

5,689.02

1,384.98

40,522.46

224.64

4,180.34

28,297.00

1,347.50

13,095.70

40,609.26

5,641.76

TRAVEL 149.80
1,317.47 469.42
8.80

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION -WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
MASSEY,MARVA A MASSEY,SHEILA MAYFIELD,JULIE C MAYS,CATHY C MCCARTY,RHONDA MICHELLE MCDANIEL,JANE K MCDANIEL,MADELINE ARETHA MCDONALD,CHRIS L MCGOWAN.MICHELLE E MCKENZIE,VIOLA A MEALOR,ELISE MITCHELL,KATHIE SHIRLEY MOLL,ERIC M MOONEY,RHONDA G MOORE,GREGORY A MORGAN,TERESA D MORRIS,TANJI W MULLINS,JUANITA D MULLIS,SUSAN S MURRAH,MARIAN L MURRAY,CALVIN LEE NESBIT,DALE LANIER NOLAN,CATHY L PANNELL,JULIE COX PATTERSON,TIMOTHY PATTON,AMANDA D PATTON,SHIRLEY DIANE PERIDES,GEORGE LOUIS PETERS,BARBARA S PETERS,SARITA E PITNER,ANN C PITNER,JULIE A PITTARD,ALLISON A PITTARD,CORNELIA PITTMAN,ANNER B PITTS.SALLY K POWELL,VICKI PRESTON,LARRY PRIDGEN,ELIZABETH H QUEEN.ANGELA DAWN QUEEN,ANNE S QUEEN,PAMELA V RAMEY.SHARON A REAVES.SILAS B REDMOND,KATHY P REMICK,LORI ANN REYNOLDS,LOREY S ROBERTS,JODI K

TITLE CATEGORY
Crossroads Alt School Teacher Bus Driver Grade 3 Teacher School Nurse Substitute Grade 7 Teacher Grade 4 Teacher Grade 1 Teacher Substitute Substitute Substitute Paraprofessional/Teacher Aide Custodial Personnel School Food Service Worker Grades 6-8 Teacher Bus Driver School Food Service Worker Grade 2 Teacher Grades K-5 Teacher Special Education Interrelated Grade 9 Teacher Grade 6 Teacher School Food Service Worker Special Education Interrelated Custodial Personnel Substitute Lunchroom Monitor Grades 6-8 Teacher School Food Service Manager School Secretary/Clerk Grade 6 Teacher Substitute Vocational (9-12) Teacher Teacher- Extended Day (HS) Substitute Grades 9-12 Teacher Special Ed Parapro/Aide Custodial Personnel Grade 8 Teacher Substitute Substitute Substitute Substitute Grades 9-12 Teacher Bookkeeper Special Educ Teacher P-12 Bus Driver Grade 2 Teacher
-4-

SALARIES

$

47,400.34 $

12,335.82

32,427.08

29,268.50

4,348.75

42,858.36

44,376.79

36,103.70

358.75

857.50

726.25

10,199.48

374.40

6,534.08

26,720.90

8,598.55

10,051.67

42,324.14

6,537.34

53,075.84

46,198.30

42,543.48

8,209.28

25,210.00

243.36

527.88

3,407.05

43,150.68

13,748.14

17,737.52

39,264.14

22,542.51

26,229.20

55,052.41

49.00

46,727.45

13,196.73

12,614.61

34,492.20

437.50

15,925.05

5,406.31

3,339.51

7,691.82

20,124.84

45,973.16

5,027.89

37,996.66

TRAVEL 127.73 313.50 83.44 34.50
122.13 121.88
16.72
910.65

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
ROBERTSON,JERRY LEE ROBERTSON,SHERRYL K ROWELL,PATRICIA 0 RUARK.MELANIE Q RUFF.BETTY JEAN RUPARD,ALAINE RENA SALERS,LISA G SAUNDERS,CARNITA SAUNDERS,JOYCE E SAVELLE,TIMOTHY M SCHOFIELD.WILLIAM S SCHULTZ,SUSAN E SEAWRIGHT.EVE MCCORKLE SELLS,ROSEMARIE SHATTUCK,GARY L SHELTON.STEVE SHIELDS.MARILYN W SHULER.DARBY RUTH SILLS.GEORGIA SIMPKINS,TONYA D SIMS,CINDY JUNE SKAGGS.LOREN DUDLEY Ill SLOAN.PEGGY L SMITH.DEBORAH A SMITH.STEPHEN M SMITH.SUSIE SOSEBEE.MARY T SPIVACK.BARBARA A SPRUELL.WESLEY P STANTON,IMA LISA STEPHENS.JOAN K STEWART,CHRISTIE M STRICKLAND.ELSIE J STUDDARD.DEBORAH STUDDARD,PATRICK THOMPSON,MICHAEL LAMAR THOMPSON.SARA P THOMPSON.TRISHA H THURMOND,JUDY MAE TRIBBLE.MARY KATE UNDERWOOD,KARISSA A VANDENBERG.DONNA KAYE VERHAAR,ANNE L WALKER-GIBBS,KIISHA M WALLER.ROBERT E WALLINGFORD.KRISTY P WALTON.BERRY C WALTON,GLORIA H

TITLE CATEGORY
Custodial Personnel Grade 1 Teacher Grade 1 Teacher Grade 4 Teacher School Food Service Worker Substitute Bus Driver Custodial Personnel Paraprofessional/Teacher Aide Middle School Explor Teacher Superintendent Substitute Grade 2 Teacher Grades K-5 Teacher Grade 6 Teacher Substitute Grade 5 Teacher Special Education Interrelated Custodial Personnel Grade 3 Teacher Grade 1 Teacher Grades 6-8 Teacher Bus Driver Substitute Grades K-5 Teacher Substitute Grade 2 Teacher Preschool Special Ed Teacher Substitute Substitute Finance/Business Service Mgr Substitute School Secretary/Clerk Paraprofessional/Teacher Aide Substitute Middle School Explor Teacher Librarian/Media Specialist Substitute School Food Service Worker Substitute Substitute Substitute Substitute Grades 9-12 Teacher Superintendent Grade 6 Teacher Assistant Principal Special Educ Teacher P-12
-5-

SALARIES

$

49.92

38,725.84 $

46,064.34

29,676.96

6,059.01

35.00

1,059.76

217.61

12,881.70

8,102.70

14,273.64

201.25

36,303.70

43,059.64.

6,539.34

1,317.00

40,672.46

13,073.20

15,088.51

29,526.96

36,277.72

5,373.34

7,976.86

770.00

25,620.80

35.00

50,142.09

44,800.68

140.00

570.00

34,688.40

40.00

12,670.00

12,974.42

243.36

37,760.78

37,891.64

306.25

7,364.90

340.00

420.00

2,362.50

40.00

35,640.50

100,941.54

28,371.30

9,564.14

8,604.66

TRAVEL 43.55 51.70
172.60 34.50
249.36
34.50 665.94 349.82
49.50 8,917.25
88.40

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
WATERS.SHERRY R WATKINS,JUANASHA LENETTA WEBSTER.PATRICIA ANN WELCH.JEFFERY C WELCH.SHELBY C WENDELKEN,MARCIA RAE WEST.ROBERT W SR WHITEN,SUSAN I WHITLEY.MARY M WILLIAMS,TERRY WILSON.WILLIAM GARY WIMPEY.PAMELA H WITT.SUZANNE WOLF ,JOYCE A WOOD.CRYSTAL MARCELLA ZWALD,LEAH G
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Central Support Clerk Middle School Counselor Special Ed Parapro/Aide Deputy/Assoc/Assistant Supt Middle School Counselor Gifted Middle (6-8) Teacher Plant Operations Director/Mgr Elementary Counselor Substitute Bus Driver Grades 6-8 Teacher Librarian/Media Specialist Kindergarten Teacher Substitute Grades 6-8 Teacher Substitute

SALARIES

$

19,173.92 $

41,448.76

9,517.53

70,241.51

51,832.22

45,200.36

27,561.80

42,178.26

49,063.44

787.00

29,876.70

41,697.50

45,032.15

8,788.73

6,315.18

542.50

$ 5,104,274.51 $

-52,712.50 49,365.36

TRAVEL 55.53
573.26
34.50
78.69
18,472.24 -807.87 888.08

Totals per Report

$ 5,100,927.37 $ ===18='=55=2=.4=5

-6-