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

RussEu. W, HINTON
STATE AUDITOR (404) 656-2174

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DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S. W., Suite 214 Atlanta, Georgia 30334-8400
March 19, 2001

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 Commerce 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 Commerce Board of Education, a component unit of the City of Commerce, Georgia, as of and for the year ended June 30, 2000, and have issued our report thereon dated March 19, 2001, 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, 2000, but not paid until the subsequent fiscal year. Additionally, similar amounts earned as of June 30, 1999, are recorded as expenditures in the fiscal year 2000 financial statements rather than in the prior year as required by generally accepted ~ccounting principles.

2000ARL-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 ofthe City ofCommerce Board ofEducation. The Schedule ofSalaries 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 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 information and the use of management, members of the City ofCommerce 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 2000ARL-50

SCHEDULE OF SALARIES AND TRAVEL

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2000

NAME
ADAMS,RHONDA S ALEXANDER.DELILAH B ALLEN.MARY. S ALLEN,FORD ALMOND,JAMES ALMOND.KATHRYN ANDREWS.AUDREY ELAINE BAGWELL.MERRILL H BAGWELL,WANDA BAIRD.SANDRA J BAKER,LYNDA A BAKER,SHERRY L BALTHAZOR,JACK BANKS,EUNICE W BARNETT.DOROTHY W BEARDEN.JAMES A BEARDEN.PATRICIA P BERTRANG,SUSAN BLAIR,JOHNNIE BLALOCK.TINA CAROL BLAND.LEWIS BOZEMAN.ANGELA BRAY.JENNIFER BROWN,ANNS BROWN,DEBBIE BROWN,JEAN W BROWN.JULIAN A JR BROWN,KIMBERLY W BROWN,LISA M BROWN.MICHAEL D BROWN.ROBBIN BROWN.YVONNE C BRYANT,LINDA CAREY.STEPHANIE L CARTHERN,JEAN CARTHERN,PAULINE CARTLEDGE.BARBARA A CASH.JOE DAVID CHANEY.SAMUEL CHILDS.TARA W CLARK.DEBBIE J COALSON,JEFFREY . COBB.TRUDY COTRELL,CHERYL D COWART,STEPHANIE Y CRAWFORD.DEBORAH L CROW,STACY S CRUMLEY.SUSAN E CUMMINGS.OPAL L DAVIS.BARBARA

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

SALARIES

TRAVEL

$

12,130.70

44,937.20

14,833.80 $

205.32

7,338.33

1,884.72

4,154.15

47,638.14

1,161.66

39,708.14

504.20

46,465.16

85.97

1,120.14

49,912.16

358.64

624.00

50,093.58

441.45

12,190.26

8,191.66

7,535.50

53,699.36

237.60

4,779.34

38,642.96

7,206.06

1,033.76

29,571.92

459.93

1,385.80

6,804.10

12,825.02

25,352.06

60,193.39

9,052.60

8,416.36

25,517.50

25,127.28

189.65

36,248.16

983.35

39,408.14

22,988.30

11,031.50

14,697.71

9,783.04

53,628.78

1,102.50

1,833.00

32,468.52

132.00

6,340.02

47,648.54

65.78

5,578.38

17,836.36

32,318.54

14,099.02

3,178.50

13,191.04

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY . SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

DAVIS.JEAN B DAVIS.KAREN B .
DEAN.WANDA--. DENTON.THELMA H DICKSON.LAURA A DREW ,DONALD.A - DREW.KERRI' DRINKARD,LYNNLY H DUNCAN.HENRY GRADY DYER.CHRISTY DAWN DYER.ELEANOR S ._ DYER,G LOUISE ' . DYER.PENNY POWELL ECHOLS,W ANN. ELLIS.PATRICIA C ELLIS.ROBERT :.. ...ELLZEY,CINDY B EVANS.MARYE FITZPATRICK.SHAWANNA FLEEMAN.MARTHA ANN FLEEMAN.RUBY L FLEMING.ANN H FLINT.DANNETTE FLINT.DAVID FOUNTAIN.LINDA DIANNE GALIS,SUSAN GARRISON.PATT. GARY,DAWNC GHOLSTON.WAYMON L
GREGG.CYNTHIA P GREGG.REX ,~ .
GUMZ.CINDY GUNTER.MILDRED N HALE,MARKF HAMES.JOSEPH H Ill HARBER.EMILY H HARBIN.AMY PARR HARDEN.ADRIANNE HARDY.SABRINA, HARMELINK,KIMBERLY HARPER.JANE K, HAUGEN.KAYS HAYNES.MONAS HERRING.CHERYL C HILL.ANGIE I HILL.JAMES WALTER HILL.MARYS HILL.MYRA W . HIX,DARTHY A ' HOBBS.SOSEBEE HEATHER

TITLE CATEGORY ..

Grade 3 Teacher . "

Special Ed Parapro/Aide

ParaprofessionalfTeacher Aide:

School Food Service Worker

Grade 3 Teacher

Principal

, :

Teacher of Mild Intellectual

Instructional Specialist p,5 , . ._,

Custodial Personnel

Custodial Personnel Substitute ,, ,. - ,

School Food Service Worker ,

School Food Serviceworker !

School Food Service Worker ,

Grades 9-12 Teacher

Maintenance Personnel

Substitute

Assistant Principal .

ParaprofessionalfTeacher Aide

ParaprofessionalfTeacher Aide

ParaprofessionalfTeacher Aide

Kindergarten Teacher _ ,D

School Secretary/Clerk .

Teacher of Emotional/Behavioral

Substitute

Special Education Director ,,

Substitute

Grade 3 Teacher

Maintenance Personnel

Kindergarten Teacher

Grades 9-12 Teacher

Substitute

School Food Service Worker

Grades 9-12.Teacher

Grades 9-12 Teacher

,

Substitute

Grade 1 Teacher

,

Special Educ Teacher P-12 .,

Grade 1 Teacher

Grades 9-12 Teacher

Grade 2 Teacher

. 0

Grades 9-12 Teacher

Technology Specialist

School Food Service Worker

Parapro Personnel -Pre-K

Maintenance Personnel

General Admin Secretary/Clerk

Kindergarten Teacher

General Admin Secretary/Clerk

Instructional Specialist P-8

SALARIES

. TRAVEL

$

54,305.86 $

. ; ,70.00

9,810.94

28.00

8,014.00

3,286.68. 4,534.34 I '

66;276.94 23,385.50 .'J 39,646:300 .

1,745.34

9,734.94-'

4,.153.17 25.75

3,210:47 ,

10,603.18

10,258.19 39,409.94

. 399.48

7,901.50 ., : 195.00 ...

56;186.40

256.60

7,749.21

.11,592.37

15,429.01

45,366.86

10,411:76

31,434.97

15.45

38,844.08

641.51

. ' 245.00 . 23,222.24.-.,'.

16,796.08

~ 1A

39,102.64 . 51,013.60' :, ,
156.00 , . ...

1,402.74 40,867.04 ' 45,533.18 .

. 273.50

_ , . 122.50

28,992.64

4,219.16

39,301.04 34,520.64. 39;108.14 54,634.98 46,702.30, : 5,531.41 .. 1 '

1,493.98

14,801.74 ." 538.50 -. ,

23,399.28

349.79

26,906.68

'8,713.92 32,599.38

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCtJEDULE OF SALARIES i,ND TRAVEL YEAR ENDED JUNE 30 2000

NAME
HOOPER.ANGIE ALLEN HOOPER.JENNELL HUTTO.JODI INGRAM,JERRY ANN JARVIS.GREGORY D JOHNSON.CHRISTY P KELLEY.PATRICIA KELLUM.BETHE C LADD.TONYA L LANGFORD.PATRICIA LANGSTON.CATHY F LAUGHTON.REGINALD S LEACH.CLAUDIA LEWIS.LESA W LORD.MOZELLE LORD.REBECCA E MADDOX.LISA H MARTIN.LORI C MASSEY.WALTER P MATTHEWS,MELANIE MAYFIELD.JOAN MCDONALD.ELISE .MCDONALD.NELL S MCEVER.FRANCES A MCGUIRE.STEPHANIE. D MCWILLIAMS.DENNIS MCWILLIAMS.ELIZABETH S MILLER.STACEY L MILLWOOD,JANET R MILLWOOD.LORI W MINISH.PAM MOONEY.LOIS R MOORE.BARBARA MOSHMAN,CHRISTINA A NASH,LEAANN BATAL NEISLER.TONIA N NEWCOMER.TRACEY H NICHOLS.NANCY C OLIVER.CANDACE OLIVER.JASON OLSON.STACEY 8 PACE.RUFUS LAMAR PARR.DAWN PERRY.CAROLYN 8 PERRY.MARSHA S PHILLIPS.DIXIE L PHILLIPS.JERRY F PIERCE.JANET L PITTMAN.MARY N PORTER.CONNIE S

TITLE CATEGORY
Paraprofessionalrreacher Aide Paraprofessionalrreacher Aide Grade 3 Teacher Substitute Grades 9-12 Teacher Grade 2 Teacher Paraprofessionalrreacher Aide Substitute Grades 6-8 Teacher Kindergarten Teacher Substitute Teacher of Emotional/Behavioral Librarian/Media Specialist School Secretary/Clerk Substitute Substitute Instructional Specialist P-8 Teacher of Specific Leaming Substitute Grades 6-8 Teacher Custodial Personnel Grade 4 Teacher School Food Service Worker School Food Service Manager Custodial Personnel Deputy/Assoc/Assistant Supt Support Serv Secretary/Clerk Grade 1 Teacher Special Educ Teacher P-12 Teacher of Mild Intellectual Special Ed Parapro/Aide Substitute Librarian/Media Specialist Grade 1 Teacher Teacher of Severe Intellectual School Food Service Worker Grade 4 Teacher Grade 2 Teacher Grade 3 Teacher Grades 6-8 Teacher Substitute Plant Operations Director/Mgr Special Ed Parapro/Aide Librarian/Media Specialist Grades 6-8 Teacher Special Ed Parapro/Aide Maintenance Personnel Special Ed Parapro/Aide Elementary Counselor Grades K-5 Teacher
3.

SALARIES

TRAVEL

$

1,374.78

8,923.92

22,090.00

244.63

39,434.22

38,642.96

11,040.14

39.00

44,587.46

39,258.12

4,047.00

62,083.86

45,087.20

9,751.00

11,898.32

370.50

42,212.72 $

503.72

39,746.36

741.00

29,813.08

13,967.43

19,630.80

8,202.30

12,791.16

1,173.03

74,699.16

3,327.34

13,832.04

27,963.96

6,11524

44,568.68

11,045.74

46.35

45,037.16

27,217.46

33,540.00

216.75

6,696.17

30,568.84

21.88

44,93720

38,415.04

38,264.88

196.00

36,469.83

6,843.60

45,337.16

39,558.14

12,687.00

20,456.44

12,062.06

44,937.20

230.06

45,087.20

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2000

NAME
POWELL,MARTHA W PRICE.MISTY M , PRICKETT.JEFFERSON PRITCHETT-,GAYLE RAMSEY,KERNARD RAY.GLORIA W REYNOLDS.STEPHEN M RICE.NANCY J
RICHEY.EMMA L-
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.MARTHA DIANE SMITH.SUSAN E SMITH.WALTER DORSEY SPRADLIN,KEVIN STEPHENSON.JIMMY STEPHENSON.MATT STEPHENSON,SUSAN K SUMMEY.PAMELA A SWINFORD.PAMELA G TALBOT.APRIL M THOMAS.MILDRED SUE THOMPSON.CARLA ANN
TOLBERT.JOY R
TONGE.SHARON KAY TRAMMELL,BRENDA TRAMMELL.DEBBIE S VARNER.ELIZABETH A VENABLE.KATHLEEN VENABLE.ROBERTA . VICKERY.BETTY JEAN VICKERY,LORI AWADE,AME WARD,AMANDA R WARD,DANAF WARNELt,BELINDA WATERS.NADINE E WATKINS.ANGELA J WATKINS,BRENDA WATKINS.DEBORAH

TITLE CATEGORY
Grades 9-12 Teacher
Substitute - '
Grades 6-8 Teacher Grades 9-12 Teacher Custodial Personnel Middle School Explor Teacher; Grades 6-8 Teacher School Secretary/Clerk Substitute ; :. 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 Suppa.rt Parapro School Food Service Worker Grades 6-8 Teacher Substitute Teacher of Specific Leaming Instructional Specialist P-8 ' Substitute Grade 5 Teacher Special Educ Teacher P-12 Substitute Substitute Paraprofessionalfreacher Aide Substitute Grades 9-12 Teacher
School Secretary/Clerk Substitute Substitute School Food Service Manager Substitute Special Ed Parapro/Aide School Food Service Worker -Speech-Language Pathologisf Substitute Grades 9-12 Teachei Grades 9-12 :reacher Teacher of Mild Intellectual Food Service Sec/Clerk/Bkkpr Grades 6-8 Teacher Grade 4 Teacher Instructional Specialist P-8
". -4 -

SALARIES

TRAVEL

$

27,497.56

487.50

3,064.70

8,734.96

959.92

45,087.20

29,671.66 $

282.21

17,836:36

414.58

22,270.76

55,041.58

1,060.37

50,515.84;

545.23

66,250.40

58,571.96

40,008.14

13,622.88

34,207.06

17,761.70

47,678.70

17,171.91

,.

6,095.14

3,018.21

44,937.20

1,947.75

39,728.10

48,840.02 '

770.25

39,108.14

7,041.34

1,197.39

215.39

16,611.60

I

624.00 -

42,561.84

420.61

16,930.52

2,203.50

1,112.42

12,426.84

15,346.64

12,268.60

5,691.37

29,546.94

156.00

:33,978.42

37,742.00

37,654.50

15,682.08

' 19.15

39,108.14

45,087.20

41,401.89

26.05

CITY OF COMMERCE BOARD OF EDUCATION JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

NAME
WATKINS.DONALD WEEKS.C MICHELLE WHITE.LARRY B WHITFIELD,ELEANOR WHITLOCK.JACK L JR WILKIE,CAROL STAAB WILSON,ALBERT WILSON.JOANN L WILSON,LEIGH M ZAVADIL,TONI
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Grades 6-8 Teacher Teacher of Moderate Intellectual Superintendent Substitute Custodial Personnel Bus Driver Bus Driver Substitute Grades 9-12 Teacher Teacher of Mild Intellectual

SALARIES

TRAVEL

$ 50,451.60

23,568.30

98,377.00 $ 2,668.71

2,818.00

14.50

16,107.53

7,893.86

1,575.00

39.00

25,057.46

35.04

31,335.30

$ 4,738,936.23 $ 19,323.37

-42,176.10 48,846.00

311.20

Totals per Report

$ 4,745,606.13 $ 19,634.57

. 5.