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Presenter cites Tennessee Comptroller guidance as board reviews SSO pay for coaches
Summary
A lengthy presentation at the Cannon County workshop reviewed how School Support Organization donations and salary supplements for coaches must be board-approved and routed through finance to ensure tax compliance; some members questioned local practices and called transparency and legality into question.
A presenter at the Cannon County Board of Education workshop on Apr. 9 urged the board to formalize how School Support Organization (SSO) donations pay salary supplements for coaches and other school employees, citing guidance from the Tennessee Comptroller's office.
"You cannot pay employees of the school directly," the presenter said, summarizing the Comptroller's procedural manual and describing salary supplements as payments for services rendered that must be routed through the board and finance office so taxes can be withheld. The presenter described the typical process: an SSO donates funds to the board for a specified purpose, the board approves the donation, finance processes the payment and applicable taxes are taken out.
Board members discussed examples from neighboring counties and how districts implement supplements. One committee member said some districts "are doing it illegally," suggesting a lack of transparency in past practice. Staff responded that calling it "illegal" was a strong term and emphasized following the Comptroller's manual and board-approved procedures (donation, explicit fundraising purpose, board approval, finance processing). The presenter and staff said written templates and clear fundraising descriptions help ensure funds are used as advertised and protect SSOs and employees from audit risk.
Speakers also described allowable activities and examples of service that supplements might cover (trash pickup, mowing, maintenance and other hours worked outside regular contractual duties). The board discussed options for approving supplements once (with annual budget review) or requiring annual board approval for each supplement; staff noted both practices exist in other districts and recommended a transparent template and budgeting approach.
The workshop did not record a formal vote; staff recommended the board adopt a clear policy and process in line with Comptroller guidance before accepting or approving supplements.
