Supplementary information, City of Jefferson Board of Education, a component unit of the city of Jefferson, Georgia, schedule of salaries and travel, year ended June 30, 1999

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CITY OF JEFFERSON BOARD OF EDUCATION A COMPONENT UNIT OF THE CITY OF JEFFERSON, 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

CITY OF JEFFERSON 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. H1NTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 25, 2000

Honorable Roy E. Barnes, Governor Members ofthe General Assembly Members of the State Board of Education
and Superintendent and Members of the City of Jefferson 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 Jefferson Board of Education, a component unit ofthe City ofJefferson, Georgia, as of and for the year ended June 30, 1999, and have issued our report thereon dated February 25, 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 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, 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.
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
99ARL-50

presented for purposes of additional analysis and is not a required part of the general purpose financial statements of the City of Jefferson 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, 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 Jefferson 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:jb 99ARL-50

~Hi~-~ State Auditor

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
AARON.CAROL W ADAMS,BRENDA ANGLIN,CAROL ANGLIN.KATIE BAILEY.SYLVIA BAKER.CYNTHIA BAKER,DAPHNE BASSETT.KATY K BAXTER,MELISSA L BECK.CATHY L BECK,CURTIS BECK,DEBRA BEECO,DONNA BELL,JOHN BENNETT.NICOLE K BENNETT.TERRI L BENSON.STEPHANIE BENTLEY.PAMELA BENTON,KAREN H BEVILL,ALICIA BLACKSTOCK,GLENDA BLACKSTOCK,MARGIE J BLENKE,ALBERT PATRICK BLENKE,GAY BOLEN,ANGELA G BOND,ELAYNA D BOOTH.KATHY BOSWELL.SUSAN BRAY,KATHLEEN R BRITT,MELANIE BROWN,AMY BROWN,ANDY BROWN,THERON F BRYAN,JIM BRYAN,MARCIA I BUFFINGTON,TAMMY BURCHFIELD,AMY M BURGESS,MARGARET F BURNETT.CAROL BUTLER,JUANITA H BYRD,VICTOR M CAIN,COURTNEY CAIN,NELLIE CAIN,PENNY S CALLOWAY,DAVID E CALOVINl,PAMELA CAMPBELL,JOHNNY CARTER,VICKIE DIANE

TITLE CATEGORY
General Admin Secretary/Clerk Bus Driver Grade 1 Teacher . Grade 2 Teacher Substitute Custodial Personnel Substitute Special Education Interrelated IS Personnel - Other Support School Food Service Worker Custodial Personnel School Food Service Worker Paraprofessional/Teacher Aide Grade 8 Teacher Grades K-5 Teacher School Food Service Worker Substitute Kindergarten Teacher Information Services Clerk Preschool Special Ed Teacher Director of Child Serve Special Ed Parapro/Aide Principal Paraprofessional/Teacher Aide Grades 9-12 Teacher Special Ed Parapro/Aide Substitute Grade 4 Teacher Special Ed Parapro/Aide Substitute Substitute Substitute Custodial Personnel Grade 8 Teacher Librarian/Media Specialist Special Ed Parapro/Aide Grade 2 Teacher Grades K-5 Teacher Substitute Substitute Custodial Personnel Substitute School Food Service Worker Grade 4 Teacher Vocational (9-12) Teacher Teacher of Severe Intellectual Custodial Personnel Custodial Personnel
- 1-

SALARIES

$

21,103.13

13,642.18

38,359.10

770.00

4,017.88

297.55

1,125.00

43,541.94

12,013.33

9,934.46

12,211.50

2,755.99

9,005.00

38,275.10

4,353.00

4,712.86

29,031.12

25,021.22

5,167.84

8,195.92

46,916.94

1,986.40

73,160.04 $

7,667.70

39,011.28

11,116.60

741.60

30,266.60

7,942.00

100.00

210.00

297.50

3,946.20

49,572.58

43,046.64

12,403.44

21,537.50

26,002.30

1,242.50

612.50

346.24

175.00

7,839.16

25,453.84

45,990.34

37,303.00

562.64

151.48

TRAVEL
1,630.63 56.44
496.50 27.75
3,423.23 34.50

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

NAME
CHAISSON.SUSAN CHAMBERS,SINDE CHASTAIN,CLAUDIA CHRISTOFF,DONALD CLEVELAND,JANA COKER,DEANNE I COLEY,CINDY CONNER,LYN DARBY COOK,ANTHONY C COOK.REBEKAH COOPER,MARTHA CORNES,SONYA R COTTON,DANA A CRANE.BRENDA CROW,NADINE CROWE.MARSHA CRUCE,TERESA D'ZAMKO,MARGARET AILEEN DANFORTH,AMY A DENTON,BETTY L DETWILER.PAUL F DOSS,DENISE DUBOSE.BOLLING S Ill DUNCAN.ERIC D DUNCAN,SHERRY RUTH DURRENCE,PATRICIA P EDWARDS,MARY ELROD,BRANDY ELROD.GAIL ELROD.LAURA BROOK EMBRICK,JENNIFER CAROL EVANS,JEAN EVANS,NELLB EVANS.PATRICIA M EZELL,KEVIN B EZELL.PAMELA M FIELDS,ALVIREE FITZPATRICK.SHAWANNA G FLINT.SANDI FOWLER,CARLA G FOWLER,JAMES ANDREW GARRETT.MARY D GEE,SANTINA M GLENN.JUDI GRAHAM,ELAINE GRANT.JENNIFER M GREENWOOD.MARY GRIFFITH.CINDY

TITLE CATEGORY
Special Ed Parapro/Aide School Food Service Worker Substitute Custodial Personnel Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Assistant Principal Teacher of Mild Intellectual Grade 2 Teacher Special Ed Parapro/Aide Grade 1 Teacher Grade 5 Teacher Substitute Grade 2 Teacher Library/Media Support Parapro Substitute Paraprofessional/Teacher Aide Grade 2 Teacher Food Service Sec/Clerk/Bkkpr Grades 9-12 Teacher Substitute Grades 9-12 Teacher Special Education Interrelated Substitute Substitute Special Ed Parapro/Aide Substitute Grade 2 Teacher Substitute Lottery Pre-School Teacher Grades 9-12 Teacher Substitute Paraprofessional/Teacher Aide Grade 5 Teacher Paraprofessional/Teacher Aide School Food Service Worker Substitute Grades K-5 Teacher Grade 8 Teacher Grades 6-8 Teacher Lunchroom Monitor Substitute Grade 1 Teacher Paraprofessional/Teacher Aide Substitute Substitute Kindergarten Teacher
-2-

SALARIES

$

2,189.46

8,001.19

3,692.50

221.45

175.00

11,995.36 $

11,103.10

51,808.45

35,744.04

29,856.82

12,412.40

25,321.60

28,265.10

8,794.42

43,617.34

9,887.80

86.56

7,731.26

25,909.12

10,592.70

35,815.18

210.00

57,146.18

27,347.08

385.00

52.50

9,934.60

175.00

43,841.94

87.50

21,495.80

45,511.94

1,077.94

1,198.54

32,241.68

14,043.60

9,948.64

35.00

19,265.88

31,122.10

33,956.82

3,955.88

2,841.21

35,709.99

3,587.50

350.00

157.50

45,369.44

TRAVEL
71.00 274.19 981.75
56.00
117.36
27.50
320.72 834.25
55.25 73.00 46.58

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

NAME
GROUT.CAROL GUMZ,CINDY GURLEY,DEMARIS GURLEY,ROBERT A GURLEY,SHERRY H GUZMAN,LANE HANLEY.PAT HARDY,DOROTHY HARDY.KATHY HAYDEL,LISA D HAYES,NORMA HAYES.SUSANN R HENSLEY,SARA HERRING,KAREN HESTER,CURTIS HESTER.PATRICIA HICKS,DARLENE D HILL,BRANDY HIX,VERNELL HOGWOOD,ROBIN ALLEN HOLMAN,MELINDA HOOPER.DEMARIS HOPEWELL,KATHRYN HUNTER.DANA K HUNTER,DONNA HUNTER.PAMELA Y HUTCHENS,MARTIE HUTTO.JODI S JACKSON,JOHN M JACKSON,RAYE D JACOBS,KEVIN JENKINS.KEVIN JENNINGS,PAM JOHNSON,CRASSANDRA JOHNSON.PATRICIA S JUSTICE.GEORGE KEEN,BEVERLY KEEN,JACK KEITH,JACKIE KESLER,REBECCA D KIMSEY,JANET KING,MILDRED LACY,DEBBIE LAMB,SUSAN D LANCE,DEBORAH D LANGFORD,BETTY SUE LANGFORD,VIRGINIA LEE,JENNIFER

TITLE CATEGORY
Other Instructional Provider Substitute Grade 1 Teacher Grades 6-8 Teacher School Secretary/Clerk Grades 9-12 Teacher Bus Driver School Food Service Worker Substitute Grades 6-8 Teacher Substitute Grade 3 Teacher Substitute Grade 5 Teacher Custodial Personnel Custodial Personnel School Food Service Worker Middle School Counselor Grades 9-12 Teacher Substitute School Food Service Worker Teacher of Severe Intellectual Grade 4 Teacher Grade 4 Teacher Custodial Personnel Custodial Personnel Grade 6 Teacher Substitute Superintendent School Secretary/Clerk Grades 9-12 Teacher Assistant Principal School Food Service Worker Substitute Substitute Substitute Grades 6-8 Teacher Grades 9-12 Teacher Business Serv Secretary/Clerk Grades K-5 Teacher Custodial Personnel Grade 1 Teacher Custodial Personnel Substitute Paraprofessional/Teacher Aide Library/Media Support Parapro Special Ed Parapro/Aide Substitute
-3-

SALARIES

$

39,051.28 $

35.00

44,802.50

46,032.28

12,258.94

33,522.64

4,123.62

1,733.56

630.00

32,156.22

3,132.50

32,351.18

3,605.00

44,300.94

3,402.38

11,007.90

8,124.39

177.37

38,500.10

41.20

2,503.02

29,966.60

39,510.80

4,150.00

2,510.24

3,958.96

35,644.79

3,445.00

83,998.44

12,562.34

44,386.04

7,074.76

1,061.65

507.50

2,908.42

140.00

36,077.68

45,706.04

7,895.45

30,491.60

3,014.88

38,200.10

4,659.92

35.00

8,147.00

11,125.00

12,412.40

9,891.82

TRAVEL 8.00
56.00 200.25 220.70 242.50
6,158.84 12.50
15.00

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

NAME
LEE.SARAH J LEIGH.ELIZABETH LINDSAY,CYNTHIA P LINDSAY,GENAE L LOGAN,ALBERT LOVE,KENDALL LUKE.GREGORY L LUKE.PEGGY LUNSFORD,RHONDA D MACK,LAVERNE MARLOWE.LEIGH MARTIN,NICHOLE MARTIN,PAMELA W MARTIN,SHIRLEY MARTIN,STEPHANIE MASSEY,RUSSELL B MASSEY.WALT MAYNARD,TIM MCDANIEL.MELINDA A MCLEOD,ALBERT LYNN MCMULLAN,DONNA R MILLER,ANNETTE MILLER,LINDA MILLER.TIMOTHY LYNN MINISH,LEM E MINTZ.DEBBIE MISHTAL,NANCY MISSLER,JILL MORRIS,ADA MOTES,PAMELA MURPHY.JEAN NABORS,BOBBI B NABORS.JAIME S NASR,DALE NEHRING,MARY FRANCES NELMS,JANICE M NIX,MARLENA NORRIS,DAWN NORWOOD,YOLANDE C O'NEILL,MARY OLIVER,DIANE PARROTT.ANGELA ANN PAUL,JULIE C PAYNE,JEAN PECK,WILLIAM PERRY,JOAN PERRY,KESLER PERRY,KEVIN

TITLE CATEGORY
Special Ed Parapro/Aide Bookkeeper Substitute Substitute Substitute Special Education Interrelated Grades 9-12 Teacher Grades 6-8 Teacher Finance/Business Service Mgr Custodial Personnel Central Support Clerk Grade 1 Teacher Grade 2 Teacher Special Ed Parapro/Aide Bus Driver Plant Operations Director/Mgr Substitute Technology Specialist Technology Specialist Teacher of Emotional/Behavioral Grades 6-8 Teacher Custodial Personnel Bus Driver Custodial Personnel Substitute Substitute Middle School Counselor Paraprofessional/Teacher Aide Librarian/Media Specialist Grades 9-12 Teacher School Food Service Manager Special Ed Parapro/Aide Substitute Grades 9-12 Teacher Bookkeeper Paraprofessional/Teacher Aide Grades 9-12 Teacher Substitute School Food Service Worker Grade 3 Teacher Grade 3 Teacher Custodial Personnel Grade 4 Teacher Substitute Custodial Personnel Paraprofessional/Teacher Aide Transportation Mechanic Bus Driver
-4-

SALARIES

$

6,644.70

16,854.00

70.00

52.50

500.00

10,972.22

29,511.96

30,453.94

34,000.08 $

12,138.71

14,699.20

26,501.84

29,123.44

12,412.40

8,406.63

31,428.84

297.50

21,699.36

16,853.18

41,156.48

35,999.24

5,477.69

7,857.58

332.17

5,713.50

10,023.53

38,442.42

2,380.00

43,391.94

43,085.04

16,189.98

8,072.17

665.00

44,704.44

14,215.20

9,909.46

41,137.14

10,513.10

8,633.48

26,811.34

42,033.98

12,457.92

40,634.28

245.00

659.67

8,593.60

3,337.10

31.50

TRAVEL
266.25
81.25 412.79
284.00 1,427.15
8.00 104.00 101.69

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

NAME
PHILLIPS.DORIS PINION,JAMES PORTER,JOUNIDA D PORTER.KAREN PORTER.KELLI J POTTS.CHRISTY SAULS POTTS.KELLI W POTTS.TERESA E POWELL,LEON POWELL,TERESA ANN PRUITT.MARK RECTOR,JAMIE RICHARDSON.SANDRA RILEY,SANTOMERO ROBERTS,BILL R:OBERTS,FAYE ROBERTS,LORIE ROGERS.KATHERINE D ROOKS.BRADLEY S ROOKS.PATRICIA SAMPLES,TODD SAULS.TERESA SCHWARTZ.JANET SCOTT.SUSAN SHIRLEY,PAT SICK,BRENDA M SIKES.ELIZABETH SIMONTON,TARA SMITH.AUDREY SMITH.BRENDA SMITH.DANA MAYBERRY SMITH,JAMES T SMITH.PAMELA H SOLHEIM.KAREN SONGER,JOANNE T STEPHENS.JODI L STRICKLAND.PEGGY SWAIM.TERESA R TEMPLE.ROBERT THl,KIM THURMOND.DEBORAH THURMOND.DOUGLAS L THURMOND.JACKIE THURMOND.SUSAN P TILLER.JOSEPH TOWNSEND.CAROLYN ANN TOWNSEND.RICHARD ALLEN TRIBBLE.MARGARET W

TITLE CATEGORY
School Food Service Worker Grades 9-12 Teacher Grades 9-12 Teacher Grades 9-12 Teacher Grade 5 Teacher Substitute Gifted Elementary Teacher P-5 School Food Service Worker Principal Substitute Teacher of Specific Leaming Student Clerk/Aide Substitute Substitute Special Education Interrelated Substitute Special Ed Parapro/Aide Grades 6-8 Teacher Bus Driver Deputy/Assoc/Assistant Supt Substitute Grade 8 Teacher Grades 9-12 Teacher Grade 1 Teacher Central Support Clerk Substitute Grade 2 Teacher Grade 3 Teacher Special Ed Parapro/Aide Grades 6-8 Teacher Grade 3 Teacher Custodial Personnel Principal Grade 8 Teacher Substitute Paraprofessional/Teacher Aide Parapro Personnel - Pre-K Substitute Custodial Personnel Custodial Personnel Teacher of Specific Leaming Grades 9-12 Teacher Grades K-5 Teacher Kindergarten Teacher School Psychologist Grades K-5 Teacher Assistant Principal Grade 4 Teacher
-5-

SALARIES

$

8,633.48

46,717.32

37,144.00

36,302.68 $

2,228.06

23,639.10

37,594.02

7,972.88

49,160.28

87.50

25,384.12

3,404.15

105.00

595.00

31,576.60

18.27

6,768.00

27,149.60

7,930.08

82,038.96

280.00

44,125.04

51,711.10

4,643.48

13,924.72

1,522.50

34,620.10

36,431.60

8,510.68

37,825.10

21,495.80

43.28

63,500.00

47,970.88

5,843.04

7,742.70

9,137.24

4,955.02

973.80

1,752.84

31,433.50

37,303.30

15,757.54

45,110.24

56,695.64

26,057.89

42,706.45

6,924.34

TRAVEL
30.00
470.00
37.50 1,363.56
131.00 34.10
90.00 393.50 819.34
21.50 187.27
97.00 24.75 460.75 23.00

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

NAME
VANLANDINGHAM,RICHARD VINSON.ANGELA K WALL.JEAN WALTERS,SHARON M WATSON.ANNETTE WATSON,MARY A WEBB,MELANIE WHEATON,ALLISON S WHITING ,RHONDA WILLIAMSON,MARY WILLS.DIANNE M WILSON,LARAINE YONCE.JO ANN

TITLE CATEGORY
Custodial Personnel Grades 6-8 Teacher Teacher of Mild Intellectual Speech-Language Pathologist Enterprise Clerk Student Clerk/Aide Grades 9-12 Teacher Elementary Counselor Substitute Kindergarten Teacher School Food Service Manager Substitute School Food Service Worker

Accruals June 30, 1998 June 30, 1999

SALARIES

$

494.40

38,450.42 $

43,316.94

27,554.10

4,184.06

605.92

41,800.04

39,940.80

105.00

50,250.94

12,248.82

1,680.00

8,605.12

$ 4,612,388.63 $

-53,679.76 54,618.32

TRAVEL 32.50
726.70 317.00
23,385.04 -2,844.84

Totals per Report

$ 4,613,327.19 $ ===20==,5=4=0=.2=0

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Locations