City of Social Circle Board of Education, Walton County, Georgia, schedule of salaries and travel for the fiscal year ended June 30, 2001

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CITY OF SOCIAL CIRCLE BOARD OF EDUCATION:;'WALTON COUNTY

- TABLE OF CONTENTS -

INDEPENDENT AUDITOR'S REPORT ON SCHEDULE -OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

RlJSSELL W. HINTON
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washinglon Slreel, S.w., Suile 214
Allanla, Georgia 30334-8400
May 9, 2002

Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board of Education
and Superintendent and Members of the City of Social Circle 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 Social Circle Board of Education, as of and for the year ended June 30, 2001, and have issued our report thereon dated May 9, 2002, 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 fmancial 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 fmancial 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 opmlOn.
As described in the auditor's report on the general-purpose financial statements, the auditor's opinion on the Board ofEducation's financial statements was qualified for the Board ofEducation's failure to record as expenditures certain salaries earned by employees ofthe Board ofEducation as ofJune 30, 2001, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30,2000, are recorded as expenditures in the fiscal year 2001 financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America.
2001ARL-50
L

Our audit was perfonned for the purpose of fonning 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 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 ofthe generalpurpose financial statements and in our opinion, except for the effects ofthe matter referred to in the preceding paragraph, such infonnation 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 infonnation and the use ofmanagement, members ofthe City ofSocial 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.

RWH:gp 200lARL-50

\1j~--*
Ru sell W. Hinton Sta e Auditor

SCHEDULE OF SALARIES AND TRAVEL

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2001

NAME
ADAMS,STACEY L ALLGOOD,LISA S ALLIGOOD,JEAN J ALLIGOOD,LORA WENDY ALLIGOOD,TENA M ANABSEH,DIANA L ASHE,KIMBERLY C AUSTIN,VELDA M BAKER,LENA DIANE BANKS,KATHERYN BANKS,MELANIE BARRETT,BOBBIE J BARRETT,TRACY A BARTS,BRYAN BEECO,JANE A BELDEN,HEATHER SMITH BELL,MERI CHRISTINE BELLEW,BELINDA GAIL BENFORD,SCOTTIE L BENKOSKI,JULIE P BOLTON,JAMES DAVID BONNELL,CLAYTON L BOUTS,DARYL G BRIDGHAM,ELEANORE R BROUSSARD,ERNESTINE E BROWN,CECIL E BROWN,GLENDA J BROWN,JENNIFER J BUMGARNER,DENISE RENEE BURD,DONALD LEE JR BURD,SCOTT LEE BURGDORF,RENEE B BURNS,MARTHA B BURRESS,ELAINE Q CALHOUN,AUDRA R CANNON,CONSTANCE CARITHERS,RANDY CARR,ALBERT CARR, HOLLY P CASON,VICTORIA LYNN CASPER,SHANE W COLLlNS,L1SA ELAINE CORBIN,TERRY J CROWLEY,FLETCHER LEE DALLY,HALW DALLY ,KELLY DAVIS,AMANDA Q DAVIS,MICHAEL K DAVIS,PATRICIA L DEADWYLER,TERI G DEATON,LOIS KATHLEEN

TITLE CATEGORY
ParaprofessionallTeacher Aide Parapro Personnel - Pre-K Food Service SeclClerklBkkpr Grade 10 Teacher Substitute Teacher ParaprofessionallTeacher Aide Lottery Pre-School Teacher Substitute Teacher Substitute Teacher Deputy/AssoclAssistant Supt Substitute Teacher Board Member ParaprofessionallTeacher Aide Board Member Substitute Teacher Grade 5 Teacher Grade 3 Teacher Special Education Interrelated Grade 6 Teacher Kindergarten Teacher Assistant Principal Grades 9-12 Teacher Bus Driver Grade 5 Teacher Grades 9-12 Teacher Special Education Interrelated Substitute Teacher Special Education Interrelated Lottery Pre-School Teacher Grades 9-12 Teacher Grade 4 Teacher Grade 7 Teacher Grade 7 Teacher Grade 5 Teacher Special Education Interrelated Grades 9-12 Teacher Board Member Crossing Guard Library/Media Support Parapro Grade 8 Teacher Transportation Mechanic Substitute Teacher Substitute Teacher Custodial Personnel Board Member Kindergarten Teacher Grade 9 Teacher Grades 9-12 Teacher Special Ed Parapro/Aide Kindergarten Teacher . Substitute Teacher
- 1-

SALARIES

TRAVEL

$

8,455.80

8,640.01

11,982.52

37,882.08

892.50

8,857.53

36,278.41

576.50

315.00

56,889.64

800.00

550.00 $

325.76

17,883.84

200.00

7,554.38

20,976.01

40,009.71

33,048.24

38,874.85

31,367.81

53,681.51

195.78

47,182.96

191.40

8,392.59

48,704.69

44.50

55,913.79

6,200.86

87.50

31,393.93

48,785.25

58.14

6,534.34

7,014.67

45,288.80

42,05_2.68

49,633.59

31,823.53

49,618.64

116.03

600.00

78.00

2,405.78

13,742.38

26,108.98

146.15

31,346.16

2,730.00

113.75

37.50

600.00

46,439.20

44.50

34,501.92

88.00

46,631.66

11,706.06

49,117.40

1,610.00

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
DEPETERSE,EDWARD DILLON,NORMAN A DINWIDDIE, ROBERT GENE DORSEY,KING DORSEY,MARY J DOWLER,GAYLE F DUCK,CARLA E DYER,L1SA F ELDER,EDNA J ELLlOn,VIRGINIA M ELLlS,WILLIAM R EVANS,MICHELLE BELL FALLlN,JAMES CLAY SR FAVORS,P DARLENE FEARS,EDNA M FEARS,JERRY FIELDS,PAMELA J FINNERTY,KAREN U FITCH,ELAINE GRIFFIN FLOYD,ELSIE FRANKLlN,IRIS L FREDRICK,BETIYE I FREEMAN,ELlZABETH M FRIDGE-SORROW,CATHERINE GARREn,ELlZABETH ANN GARREn,PAMELA F GARREn,ROXIE CLEGG GAUCIN,MARY ELLEN GAUNn,PAM, GIBBS,EDITH L GIBBS,THEODORIS GOETZE,GREGORY K GOLDTHWAITE,CYNTHIA GRANBOIS,BARBARA L GREENE,GARY GREENE,NANCY FAYE GRIER,OLlVIA B GRIFFIN;MARY NELL GRIFFIN,PAULA M GUERRERO,STACY GUINN,MAnlE MAE HAMES,CLAUDE DEAN JR HARBIN,DOROTHY C HARDGE,DORA ALBERTA HARDGE,TIM HARP,ALlCIA D HARRIS,EDWIN CLAY HARRIS,GERALDINE G HAYES,DAVID A HEAD,SUSAN H HENDRICKS,MAMIE

TITLE CATEGORY
Grade 8 Teacher Technology Specialist Grades 9-12 Teacher Crossing Guard Family Services Coordinator Grade 4 Teacher Principal School Secretary/Clerk Substitute Teacher Substitute Teacher Principal Speech-Language, Pathologist Bus Driver Grade 1 Teacher Bus Driver Custodial Personnel Grade 8 Teacher Grade ~ Teacher Custodial Personnel Custodial Personnel Grade 3 Teacher School Food Service Worker Grade 7 Teacher Grade 3 Teacher Bus Driver Grade 3 Teacher Bookkeeper Bus Driver Special Ed Parapro/Aide Special Education Bus Driver Grade 8 Teacher School Psychologist Substitute Teacher Kindergarten Teacher Substitute Teacher Secretary Grade 3 Teacher Custodial Personnel Assistant Principal Grade 6 Teacher Bus Driver Vocational (9-12) Teacher Substitute Teacher School Food Service Worker: Substitute Teacher School Food Service Worker Grade 4 Teacher Special Education Bus Driver Substitute Teacher Library/Media Support Parapro Custodial Personnel
-2- ,

SALARIES

TRAVEL

$

6,374:66

40,486.00 $

203.50

49,129.30

2,062.50

21,403.15

227.72

48,029.69

75,784.49

580.57

4,974.06

3,088.75

790.00

81,238.84

309.28

38,293.71

331.12

2,675.28

45,247.59

44.50

6,001.36

. 4,360.08

42,474.67

41.21

39,217.11

6,083.11

15,522.10

35;804.54

113.50

6,995.19

32,639.66

43,683.70

8,725.19

36,904.86

159.13

22,867.62

8,134.34

7,329.09 .

2,584.02

54,239.76

185.46

55,627.20

219.34

4,300.00

37,493.61

120.00

18,444.04

46,241.08

173.50

14,638.07

57,743.58

1,689.42

' 8,762.81

42,448.42

1,015.00

8,556.82

812.97

8,652.74

50,678.41

109.78

10,763.93

2,030.00

13,006.84

16,626.36

33.00

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND :TRAVEL YEAR ENDED JUNE 30, 2001

NAME
HILL,GEORGE W HILL,MILDRED K HILL,PHILLIP JEFF HILL,PHILLIP JEFFREY HORNE,DENNIS CHAD HOWARD,JOY KNIGHT HOWARD,MAXINE HOWARD,MELANIE F HOWARD,NANCY M HOWARD,TERRY LEON HUNT,CHRIS HUTSON,JULIE HYLTON ,RICHARD M ISREL,AMY IVEY,JOSEPH JEFF IVEY,ROBERT M JACKSON,JEANIE L JINKS,JENNIFER JONES JOHNSON,CINDY L JOHNSON,L1SA DIANNE JOHNSTON,BETIIE J JONES,ANSLEY P JONES,KAREN C JONES,MARSHA 0 JONES,SHIRLEY L KEELEY,JEANETIE R KEELEY,QUINISHA L KITCHENS,CHADWICK WEBB
KITCHENS,STACEY 0
KLINGER,SHARON A KNOX,JEANETIE KNOX,RUGENIA KNOX, THOMAS LACKEY,MATIIE L LANCASTER,SUSAN E LANDERS,AMY LANE,MARY ELLEN LAWTON,WALTER C LEDVINKA,AMY M LEMONDS,TIM LEMONDS,VERNON E LETI,ELAINE ADAIRE LEWIS,SVETLANA L1GHTFOOT,MELINDA ANN LONG,MARY ANN LOPSHIRE,DAVID L LOPSHIRE,KAREN L LOVINS,AMY P LUYSTER,PAUL 0 MAFFETI,GLENN BRADLEY MALCOM,KENNETH

TITLE CATEGORY
School Food Service Worker School Food Service Manager Vocational (9-12) Teacher Maintenance Personnel Substitute Teacher Secretary Custodial Personnel Grades 9-12 Teacher School Food Service Worker Custodial Personnel Board Member Substitute Teacher Vocational Director (LUA) Substitute Teacher Principal Grades K-5 Teacher Grade 2 Teacher Special Education Interrelated Special Ed Parapro/Aide Substitute Teacher Substitute Teacher Grade 2 Teacher Substitute Teacher Substitute Teacher Substitute Teacher Parapro Personnel - Pre-K Custodial Personnel Grades 9-12 Teacher High School Counselor Substitute Teacher Custodial Personnel Substitute Teacher Board Member Custodial Personnel Bus Driver Custodial Personnel Grade 7 Teacher Grade 6 Teacher Grade 9 Teacher .Board Member Bus Driver Kindergarten Teacher School Food Service Worker Substitute Teacher Grade 5 Teacher Substitute Teacher Substitute Teacher Special Education Interrelated . Grades 9-12 Teacher Grade 7 Teacher Crossing Guard
-3-

SALARIES

TRAVEL

$

8,004.54

14,412.82

35,560.83

3,681.00

2,850.00

15,932.76 $

106.03

724.77

29,173.65

8,898.81

1,008.00

500.00

57.20

455.00

73,063.22

865.66

962.50

76,073.14

122.32

18,593.42

6.00

48,923.92

172.34

35,268.55

11,598.34

152.40

105.00

2,502.50

30,936.85

507.50

2,310.00

3,589.70

16,108.18

46.24

338.68

48,501.14

40,771.55

3,421.25

5,160.43

3,644.32

500.00

15,40"9.36

4,344.38

23,493.20

4,604.66

34,715.67

4,872.00

550.00 . 8,099.34

47,256.39

6,773.78

834.00

43,520.05

50.00

122.50

32,183.45

46,011.04

39,119.22

169.60

2,062.50

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2001

NAME
MALCOM,MARGARET S MALONE,SHERRY MOORE MARCHAND,PAIGE J MARTINEZ,NOFL FERRER MASSEY,MARVA A MASSEY,SHEILA MAY;GLENN M MAYFIELD,JULIE C MAYS,CATHYC. MCCARTY,RHONDA MICHELLE MCDANIEL,JANE K MCDANIEL,MADELINE ARETHA MCKENZIE,VIOLA A MEADOWS,PATRICK L MITCHELL,KATHIE SHIRLEY MOBLEY,L1NDA MICHELLE MOONEY,RHONDA G MORGAN,TERESA D . MORRIS,TANJI W MUCKLE,VALERIE DENISE MULLlNS,JUANITA D MURRAH,MARIAN L MURRAY,CYNTHIA RAKESTRAW NEIHAUS,SONYA A NESBIT,DALE LANIER NOLAN,CATHY L NUNNALLY,HAROLD NYSTROM,KIMBERLY PANNELL,CHR.ISTOPHER R PANNELL,JULIE COX . PEARCE,DONNIE M PEARSON,JAKE JR PEARSON,REBECCA L PERIDES,GEORGE LOUIS PETERS,BARBARA S PETERS,CAROLYN W PETERS,ELlSA H PETERS,J HORACE PETERS,MARGAREt A PETERS,SARITA E PITNER~ANN C PITTARD,ALLISON A I PITTARD,CORNELIA I PITTARD,JOHN PITTMAN,ANNER ~ POLLARD,ALBERT E POWELL,VICKI PRESTON,LARRY PRIDGEN,ELlZABETH H QUEEN,ANNE S QUEEN,PAMELA V

TITLE CATEGORY
ParaprofessionallTeacher Aide Deputy/AssoclAssistant Supt Grades K-5 Teacher Grades 9-12 Teacher Crossroads Alt School Teacher Sch!'ol Food Service Worker Grade 6 Teacher Grade 4 Teacher School Nurse Substitute Teacher Grade 7 Teacher' Grade 4 Teacher Substitute Teacher Grades K5 Teacher ParaprofessionallTeacher Aide ParaprofessionallTeacher Aide School Food Service'Worker Bus Driver Substitute Teacher Substitute Teacher . Grade 2 Teacher Grades 6-8 Teacher Substitute Teacher Substitute Teacher Grade 6 Teacher School Food Service Worker Crossing Guard . Grades K-5 Teacher Substitute Teacher Special Education Interrelated Substitute Teacher Custodial Personnel Grade 1 Teacher Grades 6-8 Teacher School Food Service Manager Substitute Teacher. Substitute Teacher Substitute Teacher Grade 4 Teacher School Secretary/Clerk Grade 6 Teacher Vocational (9-12) Teacher Teacher - Extended Day (HS) I Board Member Substitute Teacher Grades 9-12 Teacher Special Ed Parapro/Aide Custodial P~rsonnel Grade 8 Teacher Support Serv Secretary/Clerk Substitute Teacher
-4-

SALARIES

TRAVEL

$

2,822.16

37,189.24 $ 2,878.56

37,643.08

6,555.21

52,970.94

31.24

16,209.67

44,986.74

39,465.09

31,901.90 .

482.88

70'.00

46,808.86

49,281.35

44.50

1,907.50

25,703.20

12,005.00

6,511.92

11,076.70

8,848.62

192.89

770.00

45,084.75

56,644.13

573.57

3,053.70

47,157.36

9,503.40

2,062.50

18,250.45

30.37

640:00

35,871.31

248.17

1,806.00

1,078.97

41,600.52

7,921.32

15,048.93

4,304.20

245.00

5,893.50

38,013.30

20,027.46

41,890.80

37,935.94

. 410.91

58,290.62

300.00

14.00

52,411.34

14,895.48

8,506.03

38,095.36

17,471.23

137.72

4,710.00

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30~;2001

NAME
RAMEY,SHARON A REDMOND,KATHY P REMICK,LORI ANN REYNOLDS,LOREY S ROBERTS,JODI K ROBERTSON,SHERRYL K ROWELL,PATRICIA 0 RUARK,MELANIE Q SALERS,L1SA G SAUNDERS,JOYCE E SAVAGE,LEANN B SCHOFIELD,WILLIAM S SCOGGINS,AMANDA J SEAWRIGHT,EVE MCCORKLE SELLS,ROSEMARIE SHEATS,KESHUA SHEFFIELD,ANGELA G SHELTON,STEVE SHIELDS,MARILYN W SHORT,ANNETTE LOUISE SHULER,DARBY RUTH SILLS,GEORGIA SIMPKINS,TONYA D SIMS,CINDY JUNE SLOAN,PEGGY L SMITH,DAVID SMITH,STEPHEN M SMITH,TOMMY LEE SOSEBEE,MARY T SPIVACK,BARBARA A STAFFORD,ALlSON E STARLlNG,SCOTT A STEAD,HEATHER LYNNE STEPHENS,JOAN K STJACQUES,BRIAN STOUDENMIRE,L1SA M STOUDENMIRE,ROBERT K STRICKLAND,ELSIE J STUDDARD,DEBORAH SWANN,APRIL M niOMAS,JOYCE THOMPSON,MICHAEL LAMAR THOMPSON,SARA P THORNTON,CHRISTY YAWN THURMOND,JUDY MAE TRIBBLE,MARY KATE URRUTIA,NELSON III URRUTIA,GEORGIA N VENTERS,MARTA CAROTHERS WALKER-GIBBS,KIISHA M WALLINGFORD,KRISTY P

TITLE CATEGORY
Substitute Teacher Bookkeeper Special Education Interrelated Substitute Teacher Gifted Elementary Teacher P-5 . Grade 1 Teacher Grade 2 Teacher Grade 5 Teacher Bus Driver ParaprofessionalfTeacher Aide Grades 9-12 Teacher Superintendent Grade 5 Teacher Grade 2 Teacher Grades K-5 Teacher Custodial Personnel Substitute Teacher Substitute Teacher Grade 5 Teacher Deputy/AssocJAssistant Supt Special Education Interrelated Custodial Personnel Grade 4 Teacher Grade 1 Teacher Bus Driver Substitute Teacher Grades K-5 Teacher Custodial Personnel Grade 2 Teacher Preschool Special Ed Teacher Kindergarten Teacher Grades 6-8 Teacher Substitute Teacher Finance/Business Service Mgr Custodial Personnel Technology Specialist Special Education Interrelated General Admin Secretary/Clerk ParaprofessionalfTeacher Aide Special Education Interrelated Substitute Teacher Grades K-5 Teacher Librarian/Media Specialist Special Education Interrelated Substitute Teacher Substitute Teacher ParaprofessionallTeacher Aide Special Education Interrelated Grade 1 Teacher Grades 9-12 Teacher Grade 6 Teacher
-5~

SALARIES

TRAVEL

$

52.50

22,181.92 $

104.52

58,945.11

1,246.76

2,665.83

44,304.44

328.66

8,545.25

49,558.59

32,527.78

1,274.34

2,272.10

40,371.59

87,311.40

4,905.31

11,287.92

40,454.59

47,531.39

44.50

3,098.94

60.51

1,011.50

43,470.05

35,994.64

1,800.00

2,455.70

16,766.64

39,195.36

5.50

41,702.57

8,201.84

556.25

7,332.25

975.00

52,280.89

44.50

48,446.00

548.68

23,681.60

3,280.00

200.00

38,806.00

378.08

465.00

16,761.01

38.28

40,420.60

18,218.62

18.26

13,949.34

42.68

32,580.40

600.00

9,474.59

42,115.80

33,722.76

863.63

4,132.50

15,638.92

28,271.66

19.62

44,428.45

85.50

28,021.32

32,176.66

CITY OF SOCIAL CIRCLE BOARD OF EDUCATION - WALTON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2001

NAME
WATERS,SHERRY R WATKINS,JUANASHA LENEnA WEBSTER,PATRICIA ANN WELLS,BETH S WEST,ROBERT W SR WHEELER,DELAINA WHITEN,SUSAN I WHITLEY,MARGARET H WHITLEY,MARY M WHYTE,DONALD J WILLlAMS,L1NDA WILLlA~S,RICHARD HARRIS WILLlAMS,TERRY WILSON,WILLIAM GARY WIMPEY,PAMELA H Wln,SUZANNE WOLF,JOYCE A ZWALD,LEAH G
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
General Admin Secretary/Clerk Middle School Counselor Special Ed Parapro/Aide Substitute Teacher . Plant Operations Director/Mgr School Food Service Worker Elementary Counselor Substitute Teacher Grades 9-12 Teacher Grades 9-12 Teacher Substitute Teacher Grades 9-12 Teacher Bus Driver Grades 6-8 Teac~er ' Librarian/Media Specialist Kindergarten Teacher Substitute Teacher Substitute Teacher

SALARIES

TRAVEL

$

21,613.24 $

185.43

62,318.50

15,886.86

15.40

4,545.00

35,583.96

3,261.03

46,504.45

465.72

40.00

59,432.56

29,966.99

560.00

27,236.50

3,826.32

'6,086.84

47,065.59

81.68

47,874.20

643.13

393.75

$ 5,866,636.49 $ 20,341.09

-51,591.50 67,958.88

-1,252.82 4,468.26

Totals Per Report '

$ 5,883,003.87 $ 23,556.53

,"
I,
-6- .