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CITY OF COMMERCE BOARD OF EDUCAnON - JACKSON COUNTY

- TABLE OF CONTENTS _

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

RUSSEI.I. \V. H,I""'Ol"
STATE AUDITOR (40416562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.w.. Suite "214 Atlant~, Georgia ~03~4-X4()()
February 28, 2002

Honorable Roy E. Barnes, Governor . Members ofthe General Assembly Members of the State Board of Education
and Superintendent and Members of the City of Commerce Board of Education

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INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL

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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 . .Tune 30, 2001, and have issued our report thereon dated February 28, 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 financial 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 genenilly accepted in the United States of America 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 pe"rform 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 0pll1IOn.

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 .Tune 30, 2000, are recorded as expenditures in the fiscal year 200 I financial statements rather than in the prior year as required by accounting principles generally accepted in the United States of America.

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2001ARL-50

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Our audit was perfonned for the purpose of fonning 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 ofCommerce Board ofEducation. The Schedule ofSalaries

and Travel has been subjected to the auditing procedures applied in the audit ofthe general-purpose

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financial statements and in our opinion, except for the effects of the matters referred to in the

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preceding paragraph, such infonn.ation is fairly stated, in all material respects, in relation to the

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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 of management, members ofthe 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,

RWH:gp 2001ARL-50

~ 1 __ '~ ~.~ ssell W. Hinton te Auditor

SCHEDULE OF SALARIES AND TRAVEL

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
ADAMS, RHONDA S ALEXANDER,DELILAH B ALLEN, MARY S ALLEN,FORD AMERANTES,JANET W ANDREWS,AUDREY ELAINE BAGWELL,MERRILL H BAGWELL,WANDA BAKER,LYNDA A BAKER, SHERRY L BALTHAZOR,JACK BANKS,EUNICE W BARNED,BESS S BEARDEN,JAMES A BEARDEN,PATRICIA P BINDYU,VERA BLAIR,JOHNNIE BLALOCK,TINA CAROL BOZEMAN ,ANGELA BROWN,ANN S BROWN,BREESA T BROWN,DEBBIE BROWN,JEAN W BROWN,JULIAN A JR BROWN,KIMBERLY W BROWN,L1SA M BROWN,MICHAEL 0 BROWN ,ROBBIN BROWN,YVONNE C BRYANT,L1NDA CANUP,PAMELA 0 CANUP,TERRY W CAREY,STEPHANIE L CARITHERS,BEDY J CARTHERN,JEAN CARTHERN,PAULINE CARTLEDGE,BARBARA A CASH,JOE DAVID CHAMBERLAIN,AMY E CHANEY,SAMUEL 'CHILDS,TARA W CLARK,DEBBIE J COBB,TRUDY COTRELL,CHERYL D COWART,STEPHANIE Y COX,MISTY H CRAWFORD, DEBORAH L CROW ,STACY S CRUMLEY,SUSAN E CUMMINGS,OPAL L

TITLE CATEGORY
Grade 1'Teacher Early Interv~ntion Teacher (Kind.) General Admin Secretary/Clerk Substitute Teacher Custodial Personnel Middle School Counselor Grades 9-12 Teacher Grades 9-12 Teacher Food Service Administrator Substitute Teacher Instructional Specialist P-8 Special Ed Parapro/Aide Grade 6 Teacher Bus Driver Middle School Explor Teacher Custodial Personnel Vocational (9-12) Teacher Special Ed Parapro/Aide Grade 8 Teacher Special Ed Parapro/Aide Substitute Teacher Attendance Worker Grade 1 Teacher Principal Special Ed Parapro/Aide School Food Service Worker Grade 8 Teacher Lottery Pre-School Teacher Finance/Business Service Mgr Grade 7 Teacher Teacher of Emotional/Behavioral In-School Susp Teacher Grade 5 Teacher Substitute Teacher Bus Driver Bus Driver School Food Service Worker Grades 9-12 Teacher Substitute Teacher Substitute Teacher Substitute Teacher Kindergarten Teacher ParaprofessionallTeacher Aide Grade 4 Teacher School Food Service Worker Speech-Language Pathologist School Secretary/Clerk Grade 2 Teacher Special Ed Parapro/Aide Substitute Teacher
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SALARIES

TRAVEL

$

27,459.59

46,329.34 $

275.76

22,375.44

170.08 '

9,656.50

192.19

49,813.46

1,167.51

44,489.04

462.30

55,255.51

219.93

51,150.88

173.56

799.50

52,601.26

590.92

12,878.50

10,180.42

7,794.60

10,439.45

7,275.58

40,875.16

12,035.92

32,845.80

8,557.62

' 88.00

13,226.14

23,057.38

10,070.50

1,547.52

9,239.42

32,531.80

25,389.96

37,334.16

684.82

40,840.86

40,057.06

42,225.00

29,830.26

797.51

9,596.61

18,033.91

10,163.02

59,184.24

27.50

1,078.00

4,455.50

34,481.04

9,508.92

49,283.34

9,605.02

13,700.80

18,366.76

34,385.30

15,546.37

4,358.25

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
DAVIS,BARBARA DAVIS,JEAN B DAVIS,KARENB DAVIS,LAURA BETH DEAN,WANDA DENTON,GINA M DENTON,THELMA H DINSMORE,DIANA M DOWD,DAWN DREW,DONALD A DREW,KERRI DRINKARD,LYNNLY H DUNCAN,HENRY GRADY DYER,CHRISTY DAWN DYER,G LOUISE DYER,JESSICA P DYER,OLlVIA R DYER,PENNY POWELL ECHOLS,W ANN EDWARDS,MICHELE C ELLlS,PATRICIA C EVANS,LORI A EVANS,MARY E FITZPATRICK,SHAWANNA FLEEMAN,MARTHA ANN FLEEMAN,RUBY L FLEMING,ANN H FLlNT,DANNETIE FLlNT,DAVID FOUNTAIN,L1NDA DIANNE FRALEY,JOAN GALlS,SUSAN GARY,DAWN C GHOLSTON,WAYMON L GREGG,CYNTHIA P GREGG,REX HALE,MARK F HAMES,JOSEPH H III HARBER,EMILY H HARBIN,AMY PARR HARDY,SABRINA HARMELlNK,KIMBERLY HARPER,JANE K HAUGEN,KAY S HAYNES,MONA S HERRING,CHERYL C HILL,ANGIE I HILL,MARY S HILL,MYRAW HOBBS,SOSEBEE HEATHER

TITLE CATEGORY
School Secretary/Clerk Grade 3 Teacher Middle School Explor Teacher Substitute Teacher ParaprofessionallTeacher Aide School Food Service Worker School Food Service Worker Substitute Teacher School Food Service Worker Principal Grade 7 Teacher Instructional Specialist P-8 Custodial Personnel Custodial Personnel School Food Service Worker Substitute Teacher Substitute Teacher School Food Service Worker School Food Service Worker Substitute Teacher Grades 9-12 Teacher Substitute Teacher Principal Special Ed Parapro/Aide ParaprofessionallTeacher Aide ParaprofessionallTeacher Aide Kindergarten Teacher ParaprofessionallTeacher Aide Special Education Interrelated Substitute Teacher Substitute Teacher Special Education Director Grade 3 Teacher Maintenance Personnel Kindergarten Teacher Grades 9-12 Teacher Grades 9-12 Teacher Vocational (9-12) Teacher Substitute Teacher Grade 1 Teacher Grade 2 Teacher Grades 9-12 Teacher Grade 2 Teacher Grades 9-12 Teacher Technology Specialist School Food Service Worker ParaprofessionallTeacher Aide General Admin Secretary/Clerk Kindergarten Teacher Instructional Specialist P-8
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SALARIES

TRAVEL

$

13,583,76

56,098,08 $

81,86

12,139.28

282.75

10,256.70

4,874,20

3,551.05

214.50

3,977.60

68,924.88

1,223.69

29,975.54

41,640.86

10;884.30

1,128.50

4,146.00

354.75

64.63

11,511.45

10,869.96

244.75

41,053.58

. 658.33

507.00

68,152.38

8,145.95

9,643.92

17,312.09

46,655.34

10,958.14

31,486.96

27.50

19.50

41,953.56

27,914.70

17,764.50

40,315.86

50,994.42

42,374.64

57.80

46,423.30

392.00

30,918.36

40,168.64

6,125.58

40,315.86

56,782.24

319.96

49,304.66

5,693.93

15,410.08

25,077.60 25,847.38

645.94

38,315.88

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NAME

CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY. SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

TITLE CATEGORY

SALARIES

TRAVEL

HOOPER,JENNELL

Paraprofessionalrreacher Aide

$

12,081.78

HOWINGTON,ELlZABETH K

School Secretary/Clerk

9,120.00

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HUDDLESTON,CAMILLA P

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HUDDLESTON,ROBERT P

Grade 1 Teacher Custodial Personnel

38,792.50 $ 2,050.98

202.96

HUTIO,JODI

Grade 3 Teacher .

'27,914.70

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JAMES,MELISSA JARVIS,GREGORY D

Substitute Teacher Grades 9-12 Teacher

14,394.02 49,790.60

JOHNSON,CHRISTY PRICKETI

Librarian/Media Specialist

40,875.16

KELLEY,PATRICIA

Paraprofessionalrreacher Aide

7,003.77

KNICKS,PATII L

Substitute Teacher

1,326.00

LADD,TONYA L

Grade 6 Teacher

43,442.77

48.50

LAMBERT,SHANNON P

Substitute Teacher

2,480.00

LANGFORD,PATRICIA

Kindergarten Teacher

40,315.86

LANGSTON,CATHY F

Substitute Teacher

2,946.50

LAUGHTON,REGINALD S

Teacher of Emotional/Behavioral

10,529.04

LEACH,CLAUDIA

Librarian/Media Specialist

46,329.34

LEDBETIER,ANGIE H

Paraprofessionalrreacher Aide

8,781.71

LEWIS,LESA W

School Secretary/Clerk

1,625.22

LOGUE,L1NDA

Substitute Teacher

1,365.00

LORD,MOZELLE

Bus Driver

12,397.89

LORD,REBECCA E

Substitute Teacher

3,663.56

MADDOX,L1SA H

Instructional Specialist P-8

48,199.64

MARTIN,LORI C

Special Education Interrelated

41,065.74

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MASON;TONI L

School Psychologist

5,855.28

MASSEY,CHARLOTIE R

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MASSEY,TERRI C

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MASSEY,WALTER P

Substitute Teacher Grade 2 Teacher Special Ed Parapro/Aide

122.50 32,331.70
1,652.20

MATTHEWS,MELANIE

Grade 7 Teacher

31,309.50

MAYFIELD,JOAN

Custodial Personnel

15,161.74

MCDONALD,ELlSE

Grade 4 Teacher

27,452.86

MCDONALD,NELL S

School Food Service Worker

12,936.69

MCEVER,FRANCES A

School Food Service Manager

13,683.30

MCFADDEN,CAROL

Substitute Teacher

5,413.00

MCFADDEN,JESSICA

Substitute Teacher

390.00

MCWILLlAMS,DENNIS MCWILLlAMS,ELlZABETH S

Deputy/Assoc/Assistant Supt Support Serv Secretary/Clerk

72,300.17' 14,298.64

3,338.34

MILLER,STACEY L

Grade 1 Teacher

31,518.31

MILLWOOD,LORI W

Teacher of Mild Intellectual

46,329.34

. MINISH,PAM

Paraprofessionalrreacher Aide

12,358.08

MOORE,BARBARA

. Librarian/Media Specialist

46,804.30

MOSHMAN,CHRISTINA A

Grade 1 Teacher

32,516.36

NASH,LEAANN BATAL

Teacher of Severe Intellectual

29,772.40

NEISLER,TONIA N

School Food Service Worker

6,356.51

NEWCOMER,TRACEY H

Grade 4 Teacher

34,367.94

NICHOLS,NANCY C

Grade 2 Teacher

46,329.34

OLlVER,CANDACE

Grade 3 Teacher

6,474.34

OLlVER,JASON

Grades 6-8 Teacher

6,343.88

OLSON,STACEY B

Grade 1 Teacher

23,086.70

PACE,RUFUS LAMAR

Plant Operations Director/Mgr

36,255.27

PARR,DAWN

Special Ed Parapro/Aide

3,330.14

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CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
PATRICK,SHANNON L PATIMAN,ANETRA L PAYNE,JEFF S PERRY,CARQLYN B PERRY,MARSHA S PHILLlPS,D1.XIE L PHILLlPS,JERRY F PIERCE,JANET L PITIMAN,MARY N PORTER,CONNIE S POWELL,MARTHA W PRICE,MISTY M PRICKETI,JEFFERSON PRITCHETI,GAYLE PURCELL,LEIGH RAY,GLORIA W REDMON,SUSAN A 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 SCOTI,LUCILLE CAROLYN SEABOLT,GAIL M SELLERS,VICKIE E SHEALER,ANGEL M SHIRLEY,KATHY SHOEMAKER, BOBBY L SHOEMAKER,BOBBY 0 SHUBERT,LAVETIE DENISE SHLJBERT,TERRESA H SIMMONS,CANDACE B SIMMONS,CAROLYN P SKEEN,TREMAINE SMITH,SUSAN E SMITH,VIRGINIA SHARRON SPRADLlN,KEVIN STEPHENSON,DAVID L STEPHENSON,JIMMY STEPHENSON,MATI STEPHENSON,SUSAN K STEWART,C MICHELE SUGGS,MARY E TALBOT,APRIL M THOMAS,MILDRED SUE TOLBERT,JOY R

TITLE CATEGORY
Substitute Teacher Substitute Teacher Substitute Teacher Librarian/Media Specialist Grade 6 Teacher Parapro Personnel - Pre-K Maintenance Personnel Special Ed Parapro/Aide Elementary Counselor Grades K-5 Teacher Vocational (9-12) Teacher Substitute Teacher Grades 6-8 Teacher Grades 912 Teacher Substitute Teacher Middle School Explor Teacher Grade 3 Teacher Grade 8 Teacher School Secretary/Clerk Substitute Teacher Custodial Personnel High School Counselor Grade 5 Teacher Principal Grades 9-12 Teacher Grade 7 Teacher Custodial Personnel Grade 3 Teacher Bus Driver Custodial Personnel Grade 5 Teacher Custodial Personnel Custodial Personnel Substitute Teacher Teacher of Specific Learning Grades 9-12 Teacher Library/Media Support Parapro Grades 9-12 Teacher Grades 6-8 Teacher Substitute Teacher Technology Specialist Special Education Interrelated Instructional Specialist P-8 Substitute Teacher Grade 5 Teacher Teacher of Moderate Intellectual Substitute Teacher Substitute Teacher ParaprofessionallTeacher Aide Assistant Principal
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SALARIES

TRAVEL

$

175.50

507.00

132.00

7,603.50

40,840.86 $

270.00

3,372.22

20,829.60

12,272.96

46,329.34

46,329.34

28,836.38

78.25

39.00

503.16

253.16

487.35

46,854.34

37,686.70

31,199.19

171.50

18,366.76

294.25

23,612.16

56,343.42

227.86

56,397.55

71,982.42

59,178.56

40,842.66

430.30

12,013.11

36,747.14

17,267.62

5,129.88

49,379.14

21,647.66

1,935.58

16.50

29,861.01

22,598.30 .

9,262.41

24,015.00

21.00

33,562.90

4,290.00

40,937.48

343.00

45,360.27

50,221.96

526.50

40,315.86

31,586.61

325.00

156.75

. 117.00

17,052.07

48,169.98

1,395.64

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CITY OF COMMERCE BOARD OF EDUCATION - JACKSON COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

NAME
TONGE,SHARON KAY TRAMMELL,BRENDA TRAMMELL,DEBBIE S VARNER,ELlZABETH A VAUGHN,L1SA M VENABLE,KATHLEEN VENABLE,ROBERTA VICKERY,BETIY JEAN VICKERY,LORI A WARD,AMANDA R WARD,DANA F WARNELL,BELINDA WATERS,NADINE E WATKINS,ANGELA J WATKINS,BRENDA WATKINS,DEBORAH WATKINS,DONALD WHITE,LARRY B WHITFIELD,ELEANOR WHITLOCK,JACK L JR WILKIE,CAROL STAAB WILLlAMS,MARY F WILSON ,ALBERT WILSON,LEIGH M WINTER,CLlNTON S ZAVADIL,TONI
Accruals June 30, 2000 June 30, 2001

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

SALARIES

TRAVEL

$

17,882.30 $

124.20

1,501.50

1,721.48

13,202.00

25,528.50

400.00

16,313.04

15,833.70

5,631.52

31,584.78

36,747.14

177.40

40,595.42

48,358.75

16,146.12

191.77

40,840.86

46,329.34

51,014.06

54,606.55

103,748.20

2,967.67

4,399.00

198.80

2,749.44

16,174.54

16.50

2,387.50

34,236.04

22,973.30

33,608.36

11.76

$ 5,160,607.32 $ 17,656.41

-48,846.00 50,140.49

-311.20

Totals per Report

$ 5,161,901.81 $ 17,345.21

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