i~"1 rt I IA 800 .. R l 33 C4 \~qg-qq $~f f 1. 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 -4-