City of Trion Board of Education, Chattooga County, Georgia, schedule of salaries and travel, year ended June 30, 1999

GiA A 800
. RI
33
T7 \C}qg~cJq
$uf pl.
c. 2

CITY OF TRION BOARD OF EDUCATION CHATTOOGA COUNTY, GEORGIA
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

i
t
I
i
I

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

JUL ;~ 1 2000 L~rb,.ee, u..m- . .o.n ts.~ ~f .....

CITY OF TRION BOARD OF EDUCATION - CHAITOOGA COUNTY - TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL
,.
-
C> 0
N
( j
5

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 10, 2000

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

INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe City of Trion Board of Education, as of and for the year ended June 30, 1999, and have issued our report thereon dated May 10, 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 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 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 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 presented for purposes of additional analysis and is not a required part of the general purpose financial

99ARL-50

statements ofthe City ofTrion Board ofEducation. The Schedule of Salaries and Travel has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and in our opinion, except for the effects ofthe 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 ofmanagement, members ofthe City ofTrion 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,
~~-4J- Russell W. Hinton State Auditor
RWH:gp 99ARL-50.

SCHEDULE OF SALARIES AND TRAVEL
._. I-

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

NAME
ABERNATHY.JANICE F ABERNATHY.PAM ADAMS,JUDY ANDERSON,CYNTHIA D BALDWIN.PEGGY BANDY.SHERRY A BARE.JANET L BARFIELD.BOBBIE BARNETT.PAMELA BARNWELL.ADELIA R BENNETT.LANCE BENNETT.ROBERT J BENTLEY.BOBBY J BETHUNE.SANDRA A BLACK,SUSAN C BLACKMON.SYLVIA BLACKWELL.TERESA DIANE BLALOCK.WANDA 0 BLEVINS,CINDY BLEVINS.CLARENCE BOHANNON,ANGELA J BOHANON,SALLY P BOLTON,KATRINA ANN BOWERS,JANICE M BOWLING,WANDA L BREWSTER.DOROTHY J BRIDGES.PAMELA BRIMER.JOHNNY BRIMER,KAYT BROOKS.PAUL N BROOME.RHONDA H BROWN.BETTY RUTH BROWN.CINDY C BROWN,KIRSTEN M BRYANT,LISA C BRYANT.SANDRA M BUTLER.JOAN N CALHOUN.DANIEL L CAMPBELL.PATSY Y CARPENTER.KIM S CHANCE,JOHN A CHANDLER.LISA CHIOU.SUH FEN SYLVIA CHRISTOPHER.ANITA K CHRISTOPHER.RACHEL D COCHRAN,GRADY E JR COLLETTE,LYDIA D CONLEY.SELENA L

TITLE CATEGORY
School Food Service Worker Substitute Grade 5 Teacher Assistant Principal Grades 6-8 Teacher Instructional Supervisor Grade 3 Teacher Substitute School Food Service Worker Grades 9-12 Teacher Custodial Personnel Grades 6-8 Teacher Custodial Personnel Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide School Food Service Worker Paraprofessional/Teacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide Technology Diredor Substitute School Secretary/Clerk Paraprofessional/Teacher Aide Lottery Pre-School Teacher Paraprofessional/Teacher Aide Grade 4 Teacher Grade 3 Teacher Grades 6-8 Teacher Substitute Grades 9-12 Teacher Grades 9-12 Teacher Custodial Personnel Substitute Substitute School Psychologist Grade 2 Teacher Grade 1 Teacher Custodial Personnel Substitute Grade 5 Teacher Grades 6-8 Teacher Substitute Special Educ Teacher P-12 Custodial Personnel School Food Service Worker Custodial Personnel. School Food Service Worker Grade 3 Teacher
- 1-

SALARIES

$

9,156.31

42.00

"44,017.00 $

39,780.62

50,012.80

41,622.30

43,867.00

42.00

891.00

36,369.62

955.50

42,890.12

986.90

4,297.70

2,525.25

9,620.27

105.00

44,802.66

3,667.17

29,371.43

42.00

14,217.21

12,791.52

32,846.20

9,453.50

37,882.02

40,071.70

43,967.00

5,750.78

49,896.20

37,848.88

41.25

420.00

10,948.46

27,396.56

41,449.96

43,667.00

766.50

3,649.33

43,867.00

40,171.72

3,528.00

49,596.20

2,172.60

4,765.27

10,101.53

151.25

329.00

TRAVEL 400.50 540.12
1,181.88 20.50
121.50 15.00
831.50 280.92
714.29 301.94

CITY OF TRION BOARD OF.EDUCATION - CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
CORBIN,SONYA M . CORBIN,STACI B . CRAIG,CARL T CRAIG,GEORGE E CRANE.JOHN C . CRIDER,LINDAJ DAFFRON,SUSAN T DAY,JORIA DENSON.JIMMIE . DEPARLIER,BETH DESPER.BENJAMIN W DESPER.LAURA DISNEY,KATHLEEN R DUKE,DEE DEE DUPREE.BARBARA EARWOOD,OTHELL B ELAM.BOBBY DONALD ELAM.BRAD ELAM,E MARIE EVERSOLE.ROBBY FAIRCLOTH.PHYLLIS FINSTER,CINDY M FISHER.KAREN K FLOYD.MARY FREEMAN.CHARLES R GABLE,SUEA GABLE.TRAVIS D GENTRY,CONNIE W GILES.MARCIA L GILMER.MARTHA H GILREATH.BETH M GIPSON,HOLLY W GREEN.SHONNA GRIFFITT,M ELIZABETH HALL.ELIZABETH ---HALL,ELSIE HAM,TINAB HAM.ZANE L HAMBY,ANGELA HAMMOND,CARLA J HAMPTON.LISA D HAMRICK,VICKI F HARDEMAN,KELLIE S HARRIS,EARLINE HATFIELD,THELMA HATFIELD.THOMAS E HAWKINS,SARAH HAYES.BETSY B

TITLE CATEGORY
Paraprofessional/Teacher Aide Special Educ Teacher P-12 Custodial Personnel Custodial Personnel Custodial Personnel Parapro Personnel - Pre-K Food Service Administrator Lottery Pre-School Teacher Substitute Grades 9-12 Teacher Principal Special Educ Teacher P-12 Librarian/Media Specialist School Food Service Worker Special Educ Teacher P-12 School Food Service Worker Superintendent Custodial Personnel Lottery Pre-School Teacher Substitute Substitute School Secretary/Clerk Grade 2 Teacher School Food Service Worker Custodial Personnel Librarian/Media Specialist Grades 9-12 Teacher Substitute Finance/Business Service Mgr Grade 1 Teacher School Food Service Worker Paraprofessional/Teacher Aide Substitute School Secretary/Clerk Paraprofessional/Teacher Aide Kindergarten Teacher Grades 9-12 Teacher Teacher - Extended Day (HS) Substitute Paraprofesslonal/Teacher Aide Substitute Grades 6-8 Teacher Substitute General Admln Secretary/Clerk
Custodial Personnel -
Custodial Personnel School Food Service'Worker Grade 1 Teacher
-2-

SALARIES

$

1,398.46

32,961.80

610.60

13,216.30

7,462.10

8,509.98 $

23,658.96

25,468.30

94.00

28,860.86

77,879.04

8,039.80

45,256.82

8,183.97

5,687.25

214.50

82,043.04

1,004.50

38,819.42

1,052.50

378.00

14,743.45

37,882.02

57.75

3,308.60.

49,296.22

61,655.68

37,972.32

32,198.04

38,325.16

3,701.07

1,521.62

42.00

5,353;30

9,561.42

43,967.00

33,817.50

52,326.63

777.00

4,801.59

336.00

42,640.66

588.00

20,799.57

653.20

9,691.50

71.50

41,266.46

TRAVEL
94.75 208.50 249.50 177.34 367.91 3,856.94
109.71 36.50
48.00 772.70
29.50 310.45

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

NAME
HAYES.CYNTHIA HAYES,M ALLEN HAYES,MARTHA SUE HELMS.JANNA L HENLEY.SARAH G HOGG.KELLY J VRIEZE HOLBROOKS.GLENDA HOLLIS.HAROLD DEAN HUNTER.EDGAR C HUTCHINS.DOROTHY B HUTCHINS.GINGER !NGLE,BELVA JEAN JOHNSON.BOBBY JOE JOHNSON.VERNON JOHNSON.VICKIE S JONES.AMY GAIL JORDAN,NADOLYN C JORGES,DONNITA M KING.DEBBIE M KLOUDA.KIMBERLY D KLUSACK,CAROLYN .KOONCE.TERESA H KUSACK,CAROLYN E '. LANIER.GINGER ,. LANIER.SUZANNE W LINDSAY.LEIGH LINDSAY.SHERMAN R Ill LINDSAY.VANESSA G LOGAN.JANET K MARTINEAU.BRENDA D MATHIS,TIMOTHY LEE MAYO,CAROLYN MCCAIN,SUSAN M MCCLUNG,J P . MCCOLLUM.CLIFFORD W MCDONALD.GREG T MITCHELL.ROY MOORE.CHRIS MOORE.KEVIN B MOORE.THOMAS L MORRIS.JAMIE H MORRISON.SANDRA H MOSES.KIMBERLY LYNN MURDOCK.ANITA D MYERS,MARY L MYERS,OLIVIA PARK.JASON T PARKER.BETH

TITLE CATEGORY
Substitute Grades 9-12 Teacher Director of Curriculum/Instr Parapro Personnel - Pre-K Kindergarten Teacher Special Educ Teacher P-12 Secretary Grades 6-8 Teacher Custodial Personnel School Food Service Manager School Secretary/Clerk Grades 9-12 Teacher Grades 9-12 Teacher Substitute Grades 6-8 Teacher Grades.9-12 Teacher Instructional Specialist P-8 Grades 9-12 Teacher Elementary Counselor Lottery Pre-School Teacher Substitute Paraprofessional/Teacher Aide Substitute Substitute Substitute Substitute Principal Grades 6-8 Teacher Grade 3 Teacher School Food Service Worker
Grades 6-8 Teacher
Gifted Elementary Teacher P-5 Grades 9-12 Teacher Custodial Personnel Custodial Personnel Custodial Personnel Grades 9-12 Teacher Substitute Grades 6-8 Teacher Grades 6-8 Teacher School Food Service Worker Special Educ Teacher P-12 Substitute Paraprofessional/Teacher Aide Grade 3 Teacher Substitute Substitute Paraprofessional/Teacher Aide
-3-

SALARIES

$

945.00

51,216.16 $

31,198.59

9,413.04

43,967.00

45,256.82

16,980.95

44,703.80

7,810.00

12,308.49

720.00

49,596.20

46,967.00

2,121.00

38,425.16

43,577.84

25,722.06

40,193.96

45,772.82

94.00

470.00

788.00

84.00

210.00

235.00

273.00

65,076.11

42,540.70

43,867.00

35.75

28,652.64

43,867.00

38,909.98

8,247.17

7,611.20

252.00

33,483.30

252.00

17,076.33

47,064.78

112.75

44,873.10

882.00

8,913.90

30,274.30

252.00

1,500.00

1,292.94

TRAVEL 67.50
662.18 173.76
13.00 360.36
18.00 352.10
402.12 469.51
4.20

.CITY OF TRION BOARD OF EDUCATION - CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

NAME
PARKER.CARRIE E PARKER,CHERI D PARKER.MARY D PARKS,SANDRA W . PATTERSON.FRANCES R PATTY.RONALD" PERKINS.BARBARA P PETTYJOHN,LINDA PICKLE.CAROLE H PLESS,JOHN S PRICE.GEORGIA VASS PRINCE.LISA G PULLAM.JEFFREY LEE PULLIAM.JANE P PURCELL,MYRA Y PURDY,DEBBIE L RAY.KATHERINE E REECE.JEREMY ROACH,MARTHA JANICE ROSATO,JAMES V ROSSER.DELOIS N ROSSER.LINDA G ROWE,EDITH DARLENE ROWE.JAMES B ROWE.TIMOTHY E RUSSELL,CATHERINE SANFORD,BARBARA L SANFORD.TYLER SCOGGINS.MICHAEL D SENTELL.DIANNE SLAYTON.MELINDA D SMIGH,CAROL A SMITH.PEGGY MARIE SOUTHERLAND,MARY E
SPEARS,SUSAN - ---
SPRAGGINS,PATRICIA LORI SPRAYBERRY,CAROLYN STAPLES,ELLIA M STATON,PATTI STONE.JUSTIN STONER.KATHYE STOWE,MELISSA A STRACENER,JUDITH DIANE STRICKLAND.DANNY STRICKLIN.PEGGY ANN STRICKLIN.TERRY L SWEET,SHARON A TALLENT,SANDRA G
I

TITLE CATEGORY
Substitute
Grade 5 Teacher
Physical The'rapist (PT) Paraprofessional/Teacher Aide School Food Service Worker
Grades 9-12 Teacher
Custodial Personnel School Food Service Worker
Gifted Middle (6-8) Teacher
Technology Specialist Substitute .Secretary Custodial Personnel School Food Service Worker
Grades 9-12 Teacher . Paraprofessional/Teacher Aide
Kindergarten Teacher Custodial Personnel School Food Service Worker
Grades 9-12 Teacher
Paraprofessional/Teacher Aide School Food Service Worker Instructional Specia!ist P-8
Grades 6-8 Teacher Grades 6-8 Teacher
Paraprofessional/Teacher Aide
Grades 9-12 Teacher
Custodial Personnel
Grades 6-8 Teacher Special Ed Parapro/Alde
School Food Service Worker Substitute School Secretary/Clerk .
Grade 5 Teacher
School Food Service Worker Kindergarten Teacher School Food Service Worker School Food Service Worker School Food Service Worker . Custodial Personnel Substitute Parapro Personnel - Pre-K Substitute
Grades 9-12 Teacher
Custodial Personnel School Food Service Worker Paraprofessional/Teacher Aide
Grade 1 Teacher
-4-

SALARIES

$

210.00

49,396.20 $

41,541.70

5,272.86

5,195.66

42,640.62

1,338.44

10,411.22

29,763.30

34,980.00

8,739.67 .

16,980.95

1,794.10

1,172.52

4,421.64

8,806.00

37,814.02

906.50

10,303.82

40,081.45

9,447.34

530.75

.42,540.66

38,306.70

49,596.20

9,321.74

45,325.22

1,270.50

56,955.72

1,620.34

1,949.75

84.00

13,711.21

33,770.85

657.25

30,387.30

19.25

3,550.93

8,804.70.

81.00

84.00

9,447.34

441.00

44,467.02

7,560.30

6,609.15

7,902.56

26,995.50

TRAVEL
539.47
263.06 378.49 109.71
434.02 314.50 1,216.18

CITY OF TRION BOARD OF EDUCATION - CHATTOOGA COUNTY SCHEDULE OE SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

NAME
TANNER.JAN TAPP.JUDYE THOMAS,LANNY E THOMAS.REBECCA LYNN THOMPSON.MARCIA H THOMPSON.SUSAN D TROSCLAIR,DENNIS F TUCK.SCOTT TUCKER.CAROL H TURNER.EDWARD LAMAR TURPIN.CYNTHIA L WALKER.BETTY LARUE WALLACE,JESS W WALLIN,DONNA FAYE WARNER.PEGGY WARREN,LANE WATERS.CAROL A WEAVER.SHELIA WILLIAMS,PEGGY L WILLIAMSON,PATRICIA WILSON.DOUGLAS L'SR WILSON.ELIZABETH T WITT,CHRIS A WITT,DALE WITT,ROY WOODS.CHERYL A WOODS.JUDY WOODS.KELLIE J WOODS,PENNY S YOUNG,BEVERLYANN YOUNG,LUTHER A
Accruals
June 30, 1998 - -
June 30, 1999

TITLE CATEGORY
Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Grades 6-8 Teacher School Food Service Worker Grade 2 Teacher Substitute High School Counselor Grades 9-12 Teacher Substitute Grades K-5 Teacher Grade 2 Teacher Grade 4 Teacher Maintenance Personnel Grade 4 Teacher Grade 4 Teacher Custodial Personnel Grade 4 Teacher Paraprofessional/Teacher Aide Grades 9-12 Teacher Custodial Personnel
Grades 6-8 Teacher
Kindergarten Teacher Substitute Custodial Personnel Custodial Personnel Paraprofessional/Teacher Aide School Food Service Worker Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Custodial Personnel

SALARIES

$

2,813.15

9,453.50

41,450.00

770.01

45,721.18

9,453.50

46,972.82

5,319.00

9,561.42

52,396.22

35,049.30

36,380.98 $

24,496.08

37,932.02

33,634.20

962.50

43,967.02

10,119.42

51,296.16

9,211.29

46,863.36

43,967.00

1,399.50

822.50

894.60

4,681.91

424.88

7,737.00

8,266.40

1,050.00

5,126.20

$ 4,386,455.66 $

-45,967.24 501241.16

TRAVEL
78.00 109.71 298.70 50.00
16,984.52 -913.90

Totals per Report

$ 4,390,729.58 $====16=,0=7==0=.6=2

-5-