City of Trion Board of Education, Chattooga County, Georgia, schedule of salaries and travel, year ended June 30, 2000

RussELL W. HtNTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 2 I4 Atlanta. Georgia 30334-8400
February 22, 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 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 ofTrion Board ofEducation, as of and for the year ended June 30, 2000, and have issued our report thereon dated February 22, 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 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 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 accounting 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 ofSalaries 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 ofTrion 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 of Trion 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.
.--'R.._e;;..:spectfully submitted,
~~
Ru sell W. Hinton
RWH:gp 2000ARL-50

SCHEDULE OF SALARIES AND TRAVEL
)

CITY OF TRION BOARD OF EDUCATION - CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
ABERNATHY.JANICE F ADAMS.JUDY ANDERSON,CYNTHIA D BALDWIN.PEGGY BANDY.SHERRY A BARE.JANET L BARNWELL.ADELIA R BELL.WILLIAM A BENNETT.LANCE BENNETT.ROBERT J BENNETT.TAMMY C BENTLEY.BOBBY J BETHUNE.SANDRA A BLACK.ERIKA BLACK,SUSAN C BLACKMON,SYLVIA BLACKWELL.TERESA DIANE BLALOCK,WANDA 0 BLEVINS,CINDY BOHANON.SALLY P BOLTON.KATRINA ANN BOWERS.JANICE M BOWLING,WANDA L BOWMAN.KAY H BREWSTER,DOROTHY J BRIDGES.PAMELA BRIMER.JOHNNY BRINKLEY,JULIE BROOKS.PAUL N BROOME,RHONDA H BROWN.CINDY C BROWN,DEBORAH L BROWN.KIRSTEN M BROWN,VICKIE BRUCE.ROBIN BRYANT.LISA C BRYANT,SANDRA M BUFFINGTON.WENDY L BUTLER.JOAN N CALHOUN.DANIELL CARPENTER.KIM S CHANCE.JOHN A CHANDLER.CHRISTIAN B CHANDLER.LISA CHANDLER,MELISSA S CHIOU,SUH FEN SYLVIA CHRISTOPHER.ANITA K CHRISTOPHER.RACHEL D CLARK.TED COCHRAN.GRADY E JR COLEY.REGINA D

TITLE CATEGORY
School Food Service Worker Grade 5 Teacher Assistant Principal Grades 6-8 Teacher Instructional Supervisor Grade 3 Teacher Grades 9-12 Teacher Custodial Personnel Custodial Personnel Grades 6-8 Teacher Grade 1 Teacher Custodial Personnel Paraprofessional/Teacher Aide Substitute Paraprofessional/Teacher Aide School Food Service Worker Paraprofessional/Teacher Aide Grades 9-12 Teacher Paraprofessional/Teacher Aide School Secretary/Clerk Paraprofessional/Teacher Aide Lottery Pre-School Teacher Paraprofessional/Teacher Aide Substitute Grade 4 Teacher Grade 3 Teacher Grades 6-8 Teacher Substitute Grades 9-12 Teacher Grades 9-12 Teacher Substitute Paraprofessional/Teacher Aide Substitute School FoodService Worker Paraprofessional/Teacher Aide School Psychologist Grade 2 Teacher Substitute Grade 1 Teacher Custodial Personnel Grade 5 Teacher Grades 6-8 Teacher Grades 9-12 Teacher Substitute School Food Service Manager Teacher of Specific Leaming Custodial Personnel School Food Service Worker Substitute Custodial Personnel Grade 2 Teacher
- 1-

SALARIES

TRAVEL

$

4,806.57

45,687.20

56,309.46 $

178.75

53,999.16

8,893.66

45,687.20

145.76

41,030.16

210.90

637.00

48,174.44

28,810.00

81.03

8,654.30

7,230.40

882.00

8,405.50

11,872.49

8,263.30

47,687.20

3,559.28

15,576.96

2,166.00

34,442.14

13,484.32

1,339.50

40,404.64

599.30

42,653.84

47,687.20

42.00

56,140.44

41,756.70

588.00

5,159.00

2,104.66

126.00

5,540.90

26,437.40

66.50

43,065.46

105.00

45,470.50

26.75

451.50

45,687.20

7.00

43,912.98

28,700.80

4,179.00

73.50

51,449.24

902.80

8,144.08

1,269.00

12,383.90

19,003.62

CITY OF TRION BOARD OF EDUCATION' CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

NAME ._ -
CONLEY.SELENA L CORBIN.STACI B CRABBE.BRADLEY SCOTT CRAIG,CARL T CRAIG,GEORGE E CRANE.JOHN C CRIDER.JOHN COLIN CRIDER.LINDA J DAFFRON,SUSAN T DAY,JORIA .. DENDY.FRANCES ' DEPARLIER,BETH DESPER.BENJAMIN W DESPER.LAURA
DILL.GLORIA M
DISNEY.KATHLEEN R DUKE,DEE DEE DUPREE.BARBARA ELAM.BOBBY DONALD ELAM.BRAD ELAM,E MARIE EVERSOLE.ROBBY FINSTER.CINDY M FISHER.KAREN K 'GABLE.SUE A' . GABLE,TRAVIS D GENTRY.CONNIE W,'' GILBREATH.ROBIN GILES.MARCIA L GILMER,MARTHA H GORDON.BRANDI GRIFFITT,M ELIZABETH GUINN.DANNY !, ', HALL,ELIZABETH HALL,ELSIE HAM,TINAB HAM,ZANEL HAMBY.ANGELA " HAMPTON.LISA D HAMRICK.VICKI F HARDY.JEREMY WILLIAM HARRIS.EARLINE HATFIELD.THELMA HATFIELD.THOMAS E HAWKINS,DANA L HAYES,BETSY B HAYES.CYNTHIA HAYES,M ALLEN HAYES.MARTHA SUE HELMS.JANNA L HENDERSON.LEANN N

TITLE CATEGORY

Grade 3 Teacher

Teacher of Specific Learning

Grades 6-8 Teacher

Custodial Personnel

Custodial Personnel

Custodial Personnel

Custodial Personnel

Parapro Personnel - Pre-K

Food Service Administrator

Lottery Pre-School Teacher

School Food Service Manager

Grades 9-12 Teacher

Principal ' r

Paraprofessional/Teacher Aide

Substitute

Librarian/Media Specialist

School Food Service Worker

Special Educ Teacher P-12

Superintendent

Custodial Personnel

Lottery Pre-School Teacher

Substitute

School1Secretary/Clerk

"

Grade 2 Teacher

Librarian/Media Specialist

Grades 9-12 Teacher

Grades 9-12 Teacher

Paraprofessional/Teacher Aide

Finance/Business Service Mgr

Grade 1 Teacher

General Admin Secretary/Clerk

School Secretary/Clerk

Custodial Personnel

Paraprofessional/Teacher Aide

Kindergarten Teacher

Grades 9-12 Teacher.

Teacher - Extended Day

Substitute

Substitute

Grades 6--8 Teacher

Substitute

General Admin Secretary/Clerk

Custodial Personnel .

Custodial Personnel

Substitute

Grade_ 1, Teacher

Substitute

Grades 9-12 Teactier

Director of Curriculum/Instr

(Parapro Personnel - Pre-K

Grades K-5 Teacher

SALARIES

TRAVEL

$

26,439.20 .$

36,008.76

25,706.70

8,387.90

17,515.34

8,232.50

437.50

10,590.02

24,606.00

31,532.86

361.50

37,227.98

83,346.04

9,970.88

47.00

47,136.20 ."

8,409.38

8,446.7,1

165,268.88

1,550.50

42,671.,02

1,222.00

15,974.04

40,404.64,

53,249.18

.12,259.18

46,624.70

4,230.10

34,485.96

6,429.00

1,813.35

10,900.20

311.50

11,938.02

45,687.20

43,759.30

56,631.98

357.00

84.00

47,847.50

924.00

20,543.70

4,485.80 .

9,374.10

294.00

43,065.46

42.00

1 55,046.40

29,761.26

10,959.23

34,890.80,

268.80 168.09
28.50 461.33
49.00 1,35~.75
356.06 838.94
16.75
155.23
45.00
101.25 342.89 200.18

-2-

CITY OF TRION BOARD OF EDUCATION - CHATTOOGA COUt!jTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

NAME
HENLEY.SARAH G HEROD,DONNA R HOGG.KELLY J HOLBROOKS,GLENDA HOLLIS.CAROL M HOLLIS,HAROLD DEAN HUGHES,STEPHANIE M HUNTER.EDGAR C HUTCHINS.DOROTHY B HUTCHINS.GINGER INGLE,BELVA JEAN JOHNSON,BOBBY JOE JOHNSON.VERNON JOHNSON.VICKIE S JONES,AMY GAIL JONES.DIANE M JORDAN,NADOLYN C JORGES,DONNITA M KING.DEBBIE M KINSEY.VIP! KIRK.JUSTIN CODY KLOUDA.KIMBERLY D KOONCE,TERESA H LANIER,SUZANNE W LINDSAY,SHERMAN R Ill LINDSAY.VANESSA G LINDSEY,ELIZABETH M LOGAN.JANET K LOGAN,JANICE B MATHIS.TIMOTHY LEE MAYO,CAROLYN MCCAIN.SUSAN M MCCOLLUM,CLIFFORD W MCCUTCHINS,QUINCY A MCDONALD,GREG T MITCHELL.DARREN MITCHELL.ROY MOORE,CHRIS MOORE.KEVIN B MOORE,THOMAS L MORRIS.JAMIE H MORRISON,SANDRA H MOSES,KIMBERLY LYNN MOSS.DUSTIN LADON MURDOCK.ANITA D MYERS,MARY L PARK.JASON T PARKER,CHERI D PARKER,MARY D PARKS,SANDRA W PATTERSON,FRANCES R

TITLE CATEGORY
Kindergarten Teacher Paraprofessional/Teacher Aide Teacher of Specific Leaming Secretary General Admin Secretary/Clerk Grades 6-8 Teacher Substitute 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 Substitute _ Instructional Specialist P-8 Grades 9-12 Teacher Elementary Counselor Substitute Substitute Lottery Pre-School Teacher Paraprofessional/Teacher Aide Substitute Principal Grades 6-8 Teacher Substitute Grade 3 Teacher Substitute Grades 6-8 Teacher Gifted Elementary Teacher P-5 Grades 9-12 Teacher Custodial Personnel Custodial Personnel Custodial Personnel Custodial Personnel Grades 9-12 Teacher Substitute . Grades 6-8 Teacher Grades 6-8 Teacher School Food Service Worker Teacher of Specific Learning Substitute Custodial Personnel Paraprofessional/Teacher Aide Grade 3 Teacher Substitute Grade 5 Teacher Physical Therapist Paraprofessional/Teacher Aide School Food Service Worker
-3-

SALARIES

TRAVEL

$

45,687.20

2,549.75

49,636.30 $

45.50

17,075.04

4,972.50

48,903.40

315.00

11,231.35

12,449.83

12,925.00

54,139.74

56,120.50

84.00

41,808.20

46,765.46

546.00

_28,813.30

80.45

43,959.36

613.33

49,526.50

374.44

231.00

1,512.00

28,779.20

10,753.81

117.50

68,359.30

97.68

46,407.54

752.00

45,687.20

1,848.00

33,167.86

7,378.00

42,308.18

7,773.70

675.50

1,055.25

577.50

44,173.36

189.00

28,867.06

123.20

51,062.04

2,848.50

48,465.88

11.55

84.00

913.50

9,898.42

33,456.96

103.25

470.00

51,499.14

800.89

51,199.14

1,346.46

3,873.50

CITY OF TRION BOARD OF EDUCATION - CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

NAME
PATTY.RONALD PAYNE.MARGIE PETTY JOHN.LINDA PICKLE.CAROLE H PIERCE,TONYA L PINION,JESSICA M PLESS.JOHN S PRICE,GEORGIA VASS PRINCE.LISA G PULLAM.JEFFREY LEE PURDY,DEBBIE L RAY,KATHERINE E REECE,JEREMY ROACH.MARTHA JANICE ROSATO.JAMES V ROSSER,DELOIS N ROWE,EDITH DARLENE ROWE.JAMES B ROWE,TIMOTHY E RUSSELL,ANKE . " RUSSELL,CATHERINE SANFORD,BARBARA L SANFORD.TYLER SATTERFIELD,CYNTHIA SCOGGINS.MICHAEL D SCOTT.JOHN C SIMMONS.JOHN R SLAYTON.MELINDA D SMITH,PEGGY MARIE SPEARS,SCOTTIE R SPEARS.SUSAN SPRAGGINS.PATRICIA LORI STANFIELD,SHEREE. STAPLES,ELLIA M STATON.PATTI STEERE,Sl,JSAN STEPHENS.LINDA L STONER.AARON STOWE.MELISSA A STRACENER,JUDITH DIANE STRICKLAND.DANNY STRICKLIN.PEGGY ANN STRICKLIN.TERRY L STUBBLEFIELD.JENNY R SWEET,SHARON A TALLENT,SANDRAG, TANNER,JAN" ,-.,
TAPP,JUDY E TERRY.KELLY D THOMAS,LANNY E THOMPSON,MARCIA H

TITLE CATEGORY

Grades 9-12 Teacher

$

Substitute

School Food Service Worker

T

Gifted Middle (6-8) Teacher

School Food Service Manager

Substitute

Technology Specialist Substitute

.,

Secretary

Custodial Personnel

ParaprofessionalfTeacher Aide

Kindergarten Teacher

Custodial Personnel

'

School Food Service Worker

Grades 9-12 Teacher,

1

ParaprofessionalfTeacher Aide ;

Instructional Specialist P-8

Grades 6-8 Teacher

Grades 6-8 Teacher .:

Substitute

ParaprofessionalfTeacher Aide

Grades 9-12 Teacher

Custodial Personnel

I

Substitute .

'

Grades 6-8 Teacher

,,

Custodial Personnel

Custodial Personnel

School Food Service Worker

School Secretary/Clerk

Custodial Personnel

School Food Service Worker .

Grades 9-12 Teacher,

ParaprofessionalfTeacher Aide

School Food Service Worker

School Food Service Worker

Substitute Substitute

,,

Custodial Personnel

Parapro Personnel - 'Pre-K

Substitute

Grades 9-12 Teacher

Custodial Personnel

School Food Service Worker

Elementary Counselor

ParaprofessionalfTeacher Aide

Grade 1 Teacher

ParaprofessionalfTeacher Aide

ParaprofessionalfTeacher Aide

ParaprofessionalfTeacher Aide

Grades 6-8 Teacher

Grade 2 Teacher

SALARIES

TRAVEL

47,480.86.

. -. '

1,260.00 '

10,992.46 .

38,365.96 225.00 ,,.

117.50
37,478.96 $.

379.02

3,381.00

21,979.04:

441.00 11,496.74

1~ ''

39,501.34

114.00

647.50

10,616.26.

4,963.78

10,193.81 ,,

44,391.60 ,

49,687.14

53,449.14

1,890.00 I I'

9,971.46

52,172.14

812.00

168.00

61,374.18

1,112.53

752.50

6,900.96

282.50

714.00

13,797.96

665.00

6,661.48

31,532.86

114.00

4,821.50.

3,667.32

9,752.79

94.00

84.00.

6,086.30

11,325.73

1,155.00

9,361.34'

10,249.00

9,516.59

32,985.00

550.64

11,670.51

4,452.50

8,215.10

11,984.46

2,578.90

45,965.50 .

,, 48,072.64

-4-

CITY OF TRION BOARD OF EDUCATION. CHATTOOGA COUNTY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2000

NAME
THOMPSON.SUSAN D TRAVILLIAN.NINA L TROSCLAIR.DENNIS F 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.ANDREW WEAVER.SHELIA WELLS.ANGELA R WILLIAMS.PEGGY L WILLIAMSON,PATRICIA WILLINGHAM.LORI C WILSON.DOUGLAS L SR WILSON.ELIZABETH T WITT.DALE WOODS,CHERYL A WOODS.JUDY WOODS.KELLIE J WOODS,PENNY S WRIGHT.DONNA ANN YOUNG,LUTHER A
Accurals June 30, 1999 June 30, 2000

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

SALARIES

TRAVEL

$

12,892.23

210.00

50,979.00

3,766.96

57,968.48

38,075.36

39,265.00 $

225.28

27,088.38

1,181.10

40,404.64

273.41

42,671.04

591.50

45,870.54

32.25

434.00

12,887.90

4,593.17

53,532.50

11,219.38

924.00

51,876.84

45,687.20

710.50

1,367.50

1,249.50

9,299.52

10,161.12

3,382.50

7 344.50

$

4,842,548.97 $

12,010.88

-50,241.16 48 706.84

866.75

Totals per Report

$

4 841 014.65 $==1;,;;2,,;,8~7,;,.7,~63;;,

. 5.