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

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SUPPLEMENTARY INFORMATION CITY OF CHICKAMAUGA BOARD OF EDUCATION
A COMPONENT UNIT OF THE CITY OF CHICKAMAUGA, 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

SUPPLEMENTARY INFORMATION CITY OF CIIlCKAMAUGA BOARD OF EDUCATION - WALKER COUNTY
- TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 17, 2000

Honorable Roy E. Barn.es, Governor Members ofthe General Assembly Members of the State Board ofEducation
and Superintendent and Members of the City ofChickamauga Board ofEducation
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen:
We have audited the general purpose financial statements of the City of Chickamauga Board of Education, a component unit ofthe City of Chickamauga, Georgia, as of and for the year ended June 30, 1999, and have issued our report thereon dated February 17, 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.

99ARL-50

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 statements of the City of Chickamauga 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, 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 thos.e 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 of Chickamauga Board ofEducation 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 99ARL-50

R ssell W. Hinton State Auditor

SCHEDULE OF SALARIES AND TRAVEL

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

NAME
ANCHONDO,LINDA CAROLE ANDERSON,DALE M ANGEL,KIMBERLY JUNE ARNOLD,DOROTHY JANE ARNOLD,JAN W ARNOLD,KATHY LYNN ARNOLD,ROSE E ASHLEY,BENJAMIN A BAGGETT.MARY ELIZABETH BAILEY.REBECCA PARRISH BAKER.JUDITH W BARKER.BRENDA S BARRETT.BRADLEY E BATES.BETTY M BAXLEY,MARCIA G BENNETT.STEPHEN L BIVENS,ANGELA R BLAYLOCK,STACEY L BLOODWORTH,LISA J BOHANNON,ELLEN B BOMAR.SHARON N BRADLEY.KRISTEN LEIGHANN BROCK.JOB BROCK.REBECCA P BROWN,KATHLEEN S BROWN.PAUL L BROWN,THOMAS A BURNS,PEGGY V BUSSEY.LORI L CAMERON.LINDA D CAPEHART,CONNIE C CARVER,DEBORAH L CASSELL.CASIE ANN CHAPMAN,JAMES R CHAPPELL,BOBBY D CHASON,CAROL B CLEMENTS,TINA ANN COATS,ANN SHAW COOK,JENNIFER C COOK,MYRA SUE CORNELISON,CHARLENE TEET CRAVENER,JANET L CROSSLIN.KIMBERLY A CROWDER.CLAY M CRUISE,JEREMY D CULBRETH.CYNTHIA D CULBRETH,MELANIE L DAY,JAMES L DAY,JORI ANN DEVERS,JONATHAN DEWAYNE DODSON,CHRISTOPHER J

TITLE CATEGORY
Substitute Paraprofessional/Teacher Aide Substitute Substitute Instructional Specialist P-8 Substitute Substitute Grade 8 Teacher Substitute Grades 9-12 Teacher Gifted Elementary Teacher P-5 Technology Specialist Grades 6-8 Teacher Grades 9-12 Teacher Substitute Grade 7 Teacher Custodial Personnel Kindergarten Teacher Instructional Specialist P-8 Grade 10 Teacher Grades 9-12 Teacher Grade 9 Teacher Finance/Business Service Mgr Substitute Substitute Instructional Specialist P-8 School Food Service Worker Paraprofessional/Teacher Aide Grade 4 Teacher Paraprofessional/Teacher Aide Grades K-5 Teacher Custodial Personnel Grade 1 Teacher Custodial Personnel Superintendent Special Education Interrelated Grade 1 Teacher Substitute Substitute Substitute Substitute Grades 9-12 Teacher Substitute Grades 9-12 Teacher Substitute School Food Service Worker Kindergarten Teacher Grades 9-12 Teacher Grade 1 Teacher School Food Service Worker Custodial Personnel
- 1-

SALARIES

$

200.40

8,707.10

2,282.22

2,648.62

39,088.36 $

1,466.38

65.40

34,512.42

247.16

47,952.35

37,108.40

58,090.08

28,704.74

46,302.36

3,022.03

44,664.04

15,673.89

36,782.90

33,142.20

38,825.28

44,141.70

30,689.38

45,141.08

400.80

6,259.33

38,175.24

1,155.42

4,027.48

39,021.68

10,183.46

43,717.00

7,103.28

22,137.50

18,319.39

73,142.88

43,717.00

28,054.70

2,924.64

75.00

2,695.38

38.15

29,674.48

4,298.67

44,865.92

52.70

5,244.80

28,004.70

7,618.68

4,794.00

2,147.56

1,004.25

TRAVEL
58.50 55.50 3,392.16 187.64
627.42 181.23 439.02 270.75
1,102.29
186.00

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

NAME
~

TITLE CATEGORY

SALARIES

TRAVEL

DOERR,STANLEY MARK DUNLAP,TERRY L DUNN.KAY DIANNE EASON.DAVID L FERGUSON.NANCY H FORRESTER,CARMEN D FOUTS.CONNIE L FRADY.RICKEY MICHAEL FREE,CAROL C FUGATT.TERRIL GARD,SHEILA K GILBREATH.LAURA BETH GILLESPIE,VALERIE A GRAHAM,LINDA K GRAY,SEAN DEWAYNE GREEN,KEVIN D GREEN,NANCY D GRINDLE.VICKY W HALL,PAULA J HARBIN,KERRY BRENT HARPER,KAY F HARRIS,KAREN S HAWKINS,PEGGY SUE HENRY.SHARON D HENSON,TINA R HICKS,KAREN C HIXSON,BETTYE JUNE HORNADY,CHERYL C HOVEN,SHARON J HUCKABY,GEORGIA LYNN HUNT,CHARLOTTE L IRWIN,DIANA M ISENNOCK,PHYLLIS S JACOBS.JOYCE G JEWELL,LYNN C JOHNSON,LINDA J JOHNSON,SANDRA B JONES,DELORES C KELLEY,SHEILA D KING,CAROLE LYNN KING.SANDRA MOORE LANDERS.GREGORY S LEE.BERTIE J LEONARD,MARVIN C LIGON,JIMMIE CLARENCE LITTLETON.BARBARA J MACKERSIE,JOHN CHARLES MASTER,CAROLYN A MATHIS,CYNTHIA D MAYS,JILL W MERONEY,GLORIA P

Substitute
Grades 9-12 Teacher
School Food Service Worker Librarian/Media Specialist Paraprofessional/Teacher Aide Substitute Secretary Substitute
Grade 1 Teacher
Substitute Substitute Substitute Secretary Data Clerk
Grades 9-12 Teacher
School Food Service Worker Business Serv Secretary/Clerk Paraprofessional/Teacher Aide Substitute
Grades 9-12 Teacher Grade 2 Teacher
Substitute Substitute Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide
Gifted High (9-12) Teacher
Special Education Interrelated
Grades 9-12 Teacher
Substitute School Food Service Worker Information Services Clerk Substitute Substitute Special Education Interrelated School Food Service Worker School Food Service Worker Substitute Substitute Paraprofessional/Teacher Aide
Grades 9-12 Teacher Grade 8 Teacher Grade 5 Teacher Grades 9-12 Teacher
Elementary Counselor Substitute In-School Susp Teacher Kindergarten Teacher School Food Service Worker Substitute
Grade 2 Teacher

$

101.36

6,884.86

14,249.67

42,894.08

10,183.46

460.92

17,901.24 $

30.90

41,300.04

120.24

1,815.64

21.80

13,671.80

13,295.08

31,875.42

3,736.23

8,715.00

12,621.72

1,635.99

26,054.98

43,717.00

126.92

21.80

6,412.80

8,707.10

2,354.00

36,765.00

45,520.80

39,123.68

213.76

9,221.61

11,440.34

347.36

210.42

40,294.04

4,242.84

9,311.50

1,771.87

1,445.44

7,005.52

4,230.82

36,807.90

38,898.68

40,675.32

43,867.00

1,169.64

44,200.24

43,867.00

5,823.49

814.96

45,096.05

190.94 43.00
55.25 440.50
403.70
29.50
246.68 309.12
28.25

-2-

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

NAME

TITLE CATEGORY

SALARIES

TRAVEL

MOORE.DORIS C

Vocational (9-12) Teacher

$

49,346.18 $

821.22

MORGAN.DONNA L

Paraprofessional/Teacher Aide

9,557.30

MULLIS.TINA D

Special Ed Parapro/Aide

9,275.72

O'KELLEY,MARY ANN

Gifted Middle (6-8) Teacher

43,201.74

26.00

OLIVER.PHYLLIS W

Food Service Administrator

15,833.40

75.94

PADGETT.ROBYN L

Grade 8 Teacher

42,921.34

PAINTER,TINA P

Grade 6 Teacher

32,162.34

PARRISH.SANDRA G

Assistant Principal

68,044.05

1,403.71

PETTIGREW,LEIGH ANN

Information Services Clerk

14,714.16

310.80

~

PHILLIPS,JAYNE S

Grades 9-12 Teacher

47,914.00

316.39

PIERCE.DONNA ANNETTE

Grade 3 Teacher

30,870.35

PITTS.NANCY E

Data Clerk

10,318.18

155.94

POLLARD,JULIE M

Grades 9-12 Teacher

33,337.34

PORTER.KAREN B

Middle School Counselor

42,540.74

30.00

PRINCE,BRENDA M

Custodial Personnel

16,680.93

PURSLEY.WENDY MICHELLE

Substitute

273.88

PURYEAR.TERESA D

Substitute

1,820.30

RAINEY.KATHY M

Library/Media Secretary/Clerk

5,223.80

RAMSEY,TAMMY L

Paraprofessional/Teacher Aide

7,495.77

REDWINE,PATRICIA A

Paraprofessional/Teacher Aide

10,183.46

ROBERTS,DANNY L

Grades 9-12 Teacher

37,911.90

ROBINSON,P RENEE

Substitute

2,586.02

RODGERS.DONNA SUE

School Food Service Worker

486.38

ROE,LINDAT

Grade 3 Teacher

43,717.00

83.75

ROYAL.SUSAN D

Special Ed Parapro/Aide

9,249.02

SAMUELSON,ROLINDA ANN

School Food Service Worker

7,291.05

SANDERS.MARIE K

Custodial Personnel

20,966.40

SAYLORS,DEBBIE R

School Food Service Worker

8,547.21

SELF.FRANKLIN L

Grades 6-8 Teacher

43,300.28

405.50

SELF.JOEL W

Grade 6 Teacher

49,101.18

SHELL.STEPHANIE ROBINSON

Grade 7 Teacher

34,921.90

SHELL.WANDA L

Paraprofessional/Teacher Aide

10,230.20

SHIELDS,HAROLD FRANK Ill

Substitute

152.04

SHIPLEY.JUDY C

Librarian/Media Specialist

43,717.00

SISEMORE,JOSEPH R

Custodial Personnel

18,227.94.

SIZEMORE.MICHAEL S

Grade 7 Teacher

30,585.74

SMITH,JILL KINCAID

Substitute

1,504.20

SMITH.JULIE E

Paraprofessional/Teacher Aide

8,707.10

SMITH,KELLY M

Substitute

101.36

SMITH.MELISSA R

Grades 9-12 Teacher

40,488.36

SMITH,STACY L

Paraprofessional/Teacher Aide

7,266.99

SMITH,SUE C

Grades 9-12 Teacher

41,525.00

1,133.27

SNAPP,DAVID C

Custodial Personnel

13,395.24

SNODGRASS,PATRICIA H

School Food Service Worker

9,331.02

SNOW.JANICE K

Grade 2 Teacher

43,742.00

142.50

SOLOMON.LEON F

Maintenance Personnel

30,314.40

SPRADLIN,GREGORY S

Grades 9-12 Teacher

5,417.34

SPRAYBERRY.MARIAN H

Food Service Administrator

3,476.00

STANSELL.KATHY BLACK

Grades 9-12 Teacher

2,173.95

STANSELL,MELODY B

Principal

62,835.73

1,632.57

STEWART.KIMBERLY W

Grade 4 Teacher

44,769.07

-3-

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

NAME

TITLE CATEGORY

SALARIES

TRAVEL

STOKER.KAREN LEE

Grade 6 Teacher

$

45,017.08

STRICKLAND.BRENDA L

Paraprofessionalfreacher Aide

3,493.07

STURDIVANT,AMANDA D

Grade 10 Teacher

47,255.54 $

1,453.59

SWANSON.MATILDA 0

Substitute

3,333.32

SWANSON.SUSAN G

Middle School Explor Teacher

36,455.58

SWANTIC,SCOTT MCCORMICK

Grade 6 Teacher

24,137.50

SWEETON,JOY W

Substitute

2,975.94

TAPP,EMMAR

Substitute

21.80

TAPP.TERESA G

Grade 1 Teacher

42,335.58

309.12

TATE,BETTY Y

Food Service Sec/Clerk/Bkkpr

9,438.24

243.80

TATE,SHERRY J

School Food Service Worker

5,487.13

TAYLOR,ALICIAANN

Substitute

21.80

TAYLOR,PATRICIA LYNN

Secretary

17,529.08

TEAGUE,BURMAH K

School Food Service Worker

9,415.05

TEEMS,DOROTHY M

Substitute

2,022.37

TOMMEY,DAVID L

Grade 4 Teacher

37,932.08

TOTTEN.DENISE T

Substitute

228.45

UNDERWOOD,ANITA H

School Food Service Worker

15,045.18

UNDERWOOD.LENOX B

Grades 9-12 Teacher

38,475.24

VAN PROOYEN,NANCY L

Director of Curriculum/Instr

63,827.15

1,817.17

VANHORN,JANET IRENE

Substitute

207.08

VIRDIN,KATHY

Grade 5 Teacher

28,770.48

121.18

VOLZ,LINDA PHARRIS

Grades K-5 Teacher

20,072.02

WALDEN.BETTY J
~
WALKER,CHARLOTTE ANN

Grade 8 Teacher School Food Service Worker

38,175.24 10,627.79

WALKER.DEBORAH KAYTRENE

School Food Service Worker

1,323.46

WARD,KATHY C

General Admin Secretary/Clerk

17,430.00

115.98

WATTS,BRIDGETTE ANN

Substitute

480.96

WEAKS,LORA LEAH

Paraprofessionalfreacher Aide

2,354.00

WEISS,DONALD ERVIN

Assistant Principal

5,890.50

WHITTAKER.JAMES D

Principal

61,798.38

1,633.23

WILBANKS,PATRICIA F

School Food Service Worker

7,645.01

WILBANKS,PATSY JUNE

Substitute

21.80

WILKIE,DANIELLE ANN

Grade 7 Teacher

28,464.06

WILLERTON,SUZANNE Q

Grade 3 Teacher

43,867.00

382.87

WILLINGHAM,RHONDA KAY

Substitute

574.48

WRIGHT.AMY C

Grade 4 Teacher

4,308.00

YORK.SANDRA C

School Food Service Worker

4,858.79

YOUNG,JERRY W

Grades 9-12 Teacher

54,903.54

Accruals June 30, 1998 June 30, 1999

$ 3,793,561.68 $
-23,211.36 26,672.29

20,861.98

Totals per Report

========== $ 3,797,022.61 $

20,861.98

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