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CITY OF COMMERCE BOARD OF EDUCATION A COMPONENT UNIT OF THE
CITY OF COMMERCE, GEORGIA SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASH INGTON STREET ATLANTA, GEORGIA 30334-8400

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY - TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON 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
May 30, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe City of Commerce Board ofEducation
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 Commerce Board ofEducation, a component unit of the City of Commerce, Georgia, as of and for the year ended June 30, 1999, and have issued our report thereon dated May 30, 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 Auditin2 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 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 opinion.
As described in the auditor's report on the general purpose fina,ncial 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 Commerce 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 Commerce 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,
,~w--~ ssell W. Hinton State Auditor
RWH:gp 99ARL-50

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
ADAMS.RHONDA S ALEXANDER.DELILAH B ALLEN,FORD ALMOND,JAMES ALMOND.KATHRYN ANDREWS.AUDREY ELAINE AUSTIN.DOROTHY LOU BAGWELL.MERRILL H BAGWELL.WANDA BAILEY.DELORES BAIRD.NANCY BAKER,LYNDA A BALTHAZOR,JACK BANKS.EUNICE W BARNETT.DOROTHY W BEARDEN.JAMES A BEARDEN.PATRICIA P BERTRANG,SUSAN BLAIR.JOHNNIE BLALOCK.TINA CAROL BLAND.LEWIS BOLTON,ROBERTA H BOZEMAN.ANGELA BRADFORD,PEGGY BROWN.DEBBIE BROWN.JEAN W BROWN.JULIAN A JR BROWN.KIMBERLY W BROWN.LISA M BROWN,ROBBIN BROWN.YVONNE C BRYANT,LINDA CARTHERN,JEAN CARTHERN,PAULINE CARTLEDGE,BARBARA A CASH.JOE DAVID CHANCEY,PATRICIA SUE CHANEY,SAMUEL CLARK.DEBBIE J COALSON,JEFFREY COLLINS,JENNIFER J COTRELL,CHERYL D COTTON.DANA COWART,STEPHANIE CRAWFORD,DEBORAH L CROW.STACY S CRUMLEY,SUSAN E CULLINAN,TERESA

TITLE CATEGORY
Paraprofessional/Teacher Aide Kindergarten Teacher Substitute Custodial Personnel Custodial Personnel Middle School Counselor School Food Service Worker Grades 9-12 Teacher Grades 9-12 Teacher Custodial Personnel Grade 1 Teacher Food Service Administrator Instructional Specialist P-8 Special Ed Parapro/Aide Grades 9-12 Teacher Bus Driver Middle School Explor Teacher Special Educ Teacher P-12 Grades 9-12 Teacher School Food Service Worker Custodial Personnel School Secretary/Clerk
Grades 6-8 Teacher
Substitute Attendance Worker Grade 3 Teacher Principal Special Ed Parapro/Aide School Food Service Worker Lottery Pre-School Teacher Finance/Business Service Mgr
Grades 6-8 Teacher
Bus Driver Bus Driver School Food Service Worker Grades 9-12 Teacher Substitute Substitute Kindergarten Teacher Substitute Substitute Grade 4 Teacher Grades 6-8 Teacher School Food Service Worker School Secretary/Clerk Grade 2 Teacher Special Ed Parapro/Aide Substitute
- 1-

SALARIES

$

11,388.76

43,117.00

9,975.57

8,880.60

492.30

44,306.70 $

3,083.10

37,825.20

44,044.96

3,600.60

5,963.50

47,600.36

47,734.90

11,529.16

48,696.14

7,271.16

49,054.96

26,534.98

37,005.62

2,216.80

539.60

4,564.40

29,750.98

51.50

10,595.69

41,851.64

46,271.10

7,034.50

8,697.18

19,935.80

28,581.44

37,415.86

6,964.96

14,003.39

9,435.66

50,975.36

92.70

1,310.75

29,293.44

748.00

58.50

45,727.65

1,500.00

1,831.05

17,274.18

29,757.54

11,185.40

292.50

TRAVEL
756.67 561.08 284.08
58.00
580.00 64.54 161.27 12.28
50.33

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

NAME

TITLE CATEGORY

SALARIES

TRAVEL

CUMMINGS.OPAL L

Substitute

$

1,735.50

DAVIS,BARBARA

School Secretary/Clerk

12,742.70

DAVIS.JEAN B

Grade 3 Teacher

51,976.14 $

70.00

DAVIS,KAREN B

Special Ed Parapro/Aide

7,156.88

DEAN,WANDA

Paraprofessional/Teacher Aide

5,392.56

DENTON,GINA M

School Food Service Worker

2,306.50

DENTON,THELMA H

School Food Service Worker

3,157.03

DICKSON,LAURA A

Grade 3 Teacher

28,321.36

DREW,DONALD A

Principal

62,828.02

1,072.40

DREW,KERRI

Teacher of Mild Intellectual

343.00

DRINKARD,LYNNLY H

Instructional Specialist P-8

36,975.24

DUNCAN,HENRY GRADY

Custodial Personnel

15,018.48

DYER.CHRISTY DAWN

School Food Service Worker

5,065.63

DYER,G LOUISE

School Food Service Worker

527.89

DYER,OLIVIA R

Substitute

15.45

DYER,PENNY POWELL

School Food Service Worker

9,949.60

109.00

ECHOLS,W ANN

School Food Service Worker

9,804.77

ELLIS,PATRICIA C

Grades 9-12 Teacher

37,967.16

180.25

ELLIS,ROBERT

Grades 9-12 Teacher

48,208.00

EMBRICK,GLADYS L

Substitute

1,833.00

EVANS.MARYE

Assistant Principal

53,792.94

563.00

FITZPATRICK,SHAWANNA

Paraprofessional/Teacher Aide

2,418.00

FLEEMAN.MARTHA ANN

Paraprofessional/Teacher Aide

11,210.28

FLEEMAN.RUBY L

Paraprofessional/Teacher Aide

13,028.01

FLEMING,ANN H

Kindergarten Teacher

43,090.64

FLEMING,PATRICIA ANN

Substitute

72.11

FLINT.DANNETTE

School Secretary/Clerk

9,919.46

FLINT,DAVID

-Teacher of Emotional/Behavioral

26,929.50

75.00

GAINES.NANCY P

Substitute

44.00

GALIS,SUSAN

Special Education Director

43,422.32

31.50

GARRISON.PATT

Substitute

980.00

GARY,DAWNC

Grade 3 Teacher

7,036.06

GHOLSTON,WAYMON L

Maintenance Personnel

9,324.00

GREGG,CYNTHIA P

Kindergarten Teacher

37,647.70

GREGG,REX

Grades 9-12 Teacher

48,062.66

GUMZ,CINDY

Substitute

78.00

GUNTER,MILDRED N
~
HALE,MARKF

School Food Service Worker Grades 9-12 Teacher

8,363.66 38,111.70

HALL,JESSICA HAMES,JOSEPH H Ill HARBIN,AMY PARR HARDEN,ADRIANNE HARDY.PAULA N HARDY.SABRINA HARMELINK,KIMBERLY HARPER.JANE K HAUGEN.KAYS HAYNES,MONA S

Substitute Grades 9-12 Teacher Grade 1 Teacher Special Educ Teacher P-12 Substitute Grade 1 Teacher Grades 9-12 Teacher Grade 2 Teacher Grades 9-12 Teacher Technology Specialist

2,668.00 43,182.56 22,821.70 21,095.80
245.00 36,724.54 28,481.80 37,675.20 50,651.46 43,455.00

251.86 228.00

-2-

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

NAME
HERRING.CHERYL C HILL.ANGIE I HILL.JAMES WALTER HILL.MARYS HILL,MYRAW HIX,DARTHY A HOBBS,HEATHER HOLLAND,LYNN HOOPER.ANGIE ALLEN HOOPER.JENNELL HUBBARD-MABRY.KIMBERLY HUTTO,JODI INGRAM,JERRY ANN JARVIS,GREGORY D JOHNSON,CHRISTY JONES,BARBARA L JONES.MOLLY KELLEY,PATRICIA LADD,TONYA L LANGFORD.PATRICIA LANGSTON,CATHY F LAUGHTON.REGINALD S LEACH,CLAUDIA LEWIS.LESA W LEWIS,SEBRING LIBRO,JULIE A LORD,MOZELLE LORD.REBECCA E MADDOX.LISA H MANDERS.VIRGINIA C MARTIN.LORI C MASSEY.CHARLOTTE R MATTHEWS,MELANIE MAYFIELD,JOAN MCDONALD,NELL S MCEVER.FRANCES A MCWILLIAMS.DENNIS MCWILLIAMS,ELIZABETH S MILLER.STACEY L MILLWOOD.JANET R MILLWOOD,LORI W MINISH,PAM MOORE;BARBARA MOSHMAN,CHRISTINA A NASH,LEAANN BATAL NEISLER,TONIA N NEWCOMER,TRACEY H NICHOLS.NANCY C

TITLE CATEGORY
School Food Service Worker Parapro Personnel - Pre-K Maintenance Personnel General Admin Secretary/Clerk Kindergarten Teacher General Admin Secretary/Clerk Instructional Specialist P-8 Special Educ Teacher P-12 Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Teacher of Mild Intellectual Grade 3 TeachP.r Substitute Grades 9-12 Teacher Grade 2 Teacher Paraprofessional/Teacher Aide Special Ed Parapro/Aide Paraprofessional/Teacher Aide
Grades 6-8 Teacher
Kindergarten Teacher Substitute Teacher of Emotional/Behavioral Librarian/Media Specialist School Secretary/Clerk Substitute Special Educ Teacher P-12 Substitute Substitute Instructional Specialist P-8 School Food Service Worker Teacher of Specific Leaming Substitute
Grades 6-8 Teacher
Custodial Personnel School Food Service Worker School Food Service Manager Deputy/Assoc/Assistant Supt Support Serv Secretary/Clerk Grade 1 Teacher Special Educ Teacher P-12 Teacher of Mild Intellectual Special Ed Parapro/Aide Librarian/Media Specialist Grade 1 Teacher Teacher of Severe Intellectual School Food Service Worker Grade 4 Teacher Grade 2 Teacher
-3-

SALARIES

$

4,400.11

13,173.42

9,616.68

21,072.96 $

19,691.90

23,639.04

26,438.00

1,280.16

8,031.26

7,704.08

4,149.66

312.00

921.87

36,926.53

37,005.64

1,651.98

1,041.90

9,237.84

40,757.46

37,505.76

3,831.75

57,697.00

43,267.00

8,647.10

282.75

5,121.00

16,985.02

195.00

39,485.76

331.84

37,005.62

98.00

26,292.22

9,162.92

7,938.03

12,234.80

72,109.80

13,096.04

25,544.64

34,312.99

43,842.14

10,443.90

43,985.14

21,245.80

31,193.84

5,497.65

26,971.36

43,267.00

TRAVEL 272.58 373.43
469.88 3,750.23
291.17 240.77

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

NAME
OLIVER,CANDACE OLIVER,JASON PACE,RUFUS LAMAR PATRICK,SHANNON L PERRY,CAROLYN B PERRY,MARSHA S PETERSEN,BRENDA C PETERSEN,MARK D PHILLIPS,DIXIE L PHILLIPS,JERRY F PIERCE,JANET L PITTMAN,MARY N PITTMAN,NATASHA POPE.LEISHA PORTER,CONNIE S POWELL.MARTHA WILBANKS PRICKETT,JEFFERSON PRITCHETT,GAYLE RAMSEY,KERNARD RANDOLPH,VIRGINIA H RAY.GLORIA W REYNOLDS,STEPHEN M RICE,NANCY J ROGERS,DAVID ROLLER.ELAINE J RYLEE,JACQUELYN LYLE SAVAGE,KIMBERLY S SAVAGE.STEVE SCOGGINS,SHEILA M SCOTT,LUCILLE CAROLYN SEABOLT,GAIL M SELLERS.VICKIE E SHIRLEY.KATHY SHOEMAKER,BOBBY L SIMMONS,CAROLYN P SMITH,LLOYD SMITH,MARTHA DIANE SMITH,SUSAN E SMITH.WALTER DORSEY SPRADLIN,KEVIN STEPHENSON,JIMMY STEPHENSON,SUSAN K SUMMEY.PAMELA A TALBOT,APRIL M TERRAPIN.BARBARA THOMAS,MILDRED SUE TOLBERT,JOY R TONGE,SAMMI KAY

TITLE CATEGORY
Grade 3 Teacher Grades 6-8 Teacher Plant Operations Director/Mgr Substitute Librarian/Media Specialist Grades 6-8 Teacher School Secretary/Clerk Principal Special Ed Parapro/Aide Maintenance Personnel Special Ed Parapro/Aide Elementary Counselor Substitute Lottery Pre-School Teacher Grades K-5 Teacher Grades 9-12 Teacher Grades 6-8 Teacher Grades 9-12 Teacher Custodial Personnel School Food Service Worker Middle School Explor Teacher Grades 6-8 Teacher School Secretary/Clerk Custodial Personnel High School Counselor Grade 5 Teacher Principal Grades 9-12 Teacher
Grades 6-8 Teacher
Custodial Personnel Grade 1 Teacher Bus Driver Grade 5 Teacher Custodial Personnel Library/Media Support Parapro Custodial Personnel School Food Service Worker
Grades 6-8 Teacher
Substitute Teacher of Specific Leaming Instructional Specialist P-8 Grade 5 Teacher Special Educ Teacher P-12 Substitute Substitute Paraprofessional/Teacher Aide Grades 9-12 Teacher Substitute
-4-

SALARIES

$

35,635.26

34,166.99

33,556.73

175.50

43,516.96

37,672.70 $

1,674.86

10,770.48

12,407.30

21,126.35

13,367.27

43,567.00

176.00

5,281.84

44,245.95

22,195.80

8,899.71

44,380.64

443.04

365.64

43,417.00

23,151.60

17,228.64

21,826.84

52,488.11

47,459.54

62,799.56

56,601.08

39,109.20

15,901.92

31,741.50

14,035.68

44,226.16

6,805.75

5,803.64

3,531.58

2,105.11

43,117.00

1,984.50

35,586.24

47,506.36

37,675.20

41,658.54

19.50

112.50

14,649.84

38,986.62

797.00

TRAVEL 14.00
219.35 32.50
395.00
417.50 174.00

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

NAME
TONGE,SHARON KAY TRAMMELL,BRENDA VARNER,ELIZABETH A VENABLE,KATH LEEN VENABLE.ROBERTA VICKERY,BETTY JEAN VICKERY,LORI A WALDROP,ROBIN T WARD.AMANDA R WARD,DANAF WATERS.NADINE E WATKINS,ANGELA J WATKINS,BRENDA WATKINS.DEBORAH WATKINS,DONALD WHITE.LARRY B WHITFIELD,BONNIE W WHITFIELD.ELEANOR WHITLOCK,JACK L JR WHITMIRE.CAROL P WHITMIRE,DILLIS G . WILKIE.CAROL STAAB WISECUP ,PAMELA WOOD,JENNIFER H WOODALL.KELLY ZAVADIL,TONI
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
School Secretary/Clerk Substitute School Food Service Manager Substitute Special Ed Parapro/Aide School Food Service Worker Speech-Language Pathologist Substitute Grades 9-12 Teacher Grades 9-12 Teacher Food Service Sec/Clerk/Bkkpr Grades 6-8 Teacher Grade 4 Teacher Instructional Specialist P-8 Grades 6-8 Teacher Superintendent Substitute Substitute Custodial Personnel Substitute School Food Service Manager Bus Driver Substitute Substitute Special Ed Parapro/Aide Teacher of Mild Intellectual

SALARIES

TRAVEL

$

16,018.86 $

994.50

12,029.89

18,075.04

13,030.32

5,506.32

26,882.12

1,054.47

29,020.52

34,392.24

15,150.36

37,525.20

43,267.00

37,355.86

49,605.71

94,164.00

1,472.25

4,113.00

10,942.60

471.24

2,088.46

7,679.46

312.00

156.00

1,554.98

24,410.00

393.19
44.40 12.27 280.60 2,722.36 205.50

$ 4,523,789.14 $

15,417.99

-42,288.18 42,176.10

Totals per Report

s s___ 4,523,sn.os

1s_.4_1_1=.9=-9

-5-