City of Chickamauga Board of Education, a component unit of the City of Chickamauga, Georgia, schedule of salaries and travel for the year ended June 30, 2001

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. '' SCHEDULE OF SALARIES AND TRAVEL'.

FOR~T,. HE

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ENDED

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Russell'W. Hinton

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State.'Audltor.

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CTIY OF CHICKAMAUGA BOARD OF EDUCATION - WALKER COUNTI' - TABLE OF CONTENTS -
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL SCHEDULE OF SALARIES AND TRAVEL

Ru~~a-l 1 \\1 H,,...To"'-
srATE AUDITOR
(40,C,)6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
2'i4 Wa,hrngton Street, SW, Suite 114 Atlanta, Georgia '10334-8400
May I, 2002

Honorable Roy E Barnes, Governor Members of the General Assembly Members of the State Board ofEducat10n
and Supenntendent and Members of the City of Chickamauga Board ofEducatton
INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF SALARIES AND TRAVEL
Ladies and Gentlemen
We have audited the general-purpose financial statements of the City of Cluckamauga Board of Educat10n, a component urut of the City of Cluckamauga, Georgia, as of and for the year ended June 30, 2001, and have issued our report thereon dated May I, 2002, under separate cover That report was quahfied for a scope hm1tat1on and for vanous departures from generally accepted accountmg pnnc1ples, as identified m the auditor's report on the general-purpose financial statements Those fmanc1al statements are the respons1b1hty of the Board of Education's management Our respons1b1hty 1s to express an op1ruon on these general-purpose fmancial statements based on our audit
Except as discussed m the followmg paragraphs, we conducted our audit m accordance with aud1tmg standards generally accepted m the Umted States of Amenca and the standards apphcable to financial audits contamed m Government Auditing Standards, issued by the Comptroller General of the Uruted States. Those standards reqmre that we pl~n and perform the audit to obtam reasonable assurance about whether the financial statements are free of matenal misstatement An audit mcludes exammmg, on a test basis, evidence supporting the amounts and disclosures m the financial statements An audit also mcludes assessmg the accounting pnnc1ples used and s1gmficant est1mates made by management, as well as evaluatmg the overall financial statement presentation We beheve that our audit proVIdes a reasonable basis for our op1ruon
We did not observe the takmg of either the Federal donated commodIIIes inventory or purchased foods mventory at June 30, 2001, nor could we satisfy ourselves as to the accuracy of the amounts stated as mventones through alternative procedures

2001ARL-50

As descnbed m the auditor's report on the general-purpose financial statements, the auditor's opnuon on the Board of Education's financial statements was qualified for the Board ofEducation's failure to record as expenditures certam salanes earned by employees ofthe Board ofEducat10n as ofJune 30, 2001, but not paid until the subsequent fiscal year Add1t1onally, s1m1lar amounts earned as of June 30, 2000, are recorded as expenditures m the fiscal year 2001 financial statements rather than m the pnor year as requ1red by accountmg pnnc1ples generally accepted m the Umted States of Amenca
Our audit was performed for the purpose of formmg an op1ruon on the general-purpose financial statements taken as a whole The Schedule ofSalanes and Travel mcluded m this separately issued document 1s presented for purposes of additional analysis and 1s not a reqwred part of the generalpurpose financial statements of the City of Chickamauga Board of Education The Schedule of Salanes and Travel has been sub3ected to the aud1tmg procedures applied m the audit ofthe generalpurpose financial statements and m our opm1on, except for the effects of the matters referred to m the precedmg paragraph, such mformation 1s fairly stated, m all matenal respects, m relation to the general-purpose financial statements taken as a whole and should be read m conJunction with those statements.
This report is issued pursuant to the Official Code of Georgia Annotated 50-6-27 and 1s mtended solely for the mformatlon and the use of management, members of the City ofChickamauga Board ofEducation and members ofthe General Assembly ofGeorgia and is not mtended to be and should not be used by anyone other than these specified parties
Respectfully submitted,
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Russ II W Hmton State Auditor
RWH.as 200IARL-S0

SCHEDULE OF SALARIES AND TRAVEL

QITY QF !.l::llCIS8M8U!:28 E!QARQ QF ED!,!C~]]ON ~ALKER !.Q!JNTY ~QHEl:ll,!LE QE ~8~RIES AND IB8V!;L YEI\R ENQED JUNE 30. 2001

.t::!8ME
ABBOTT.HOLLY ANNA ALLEN.TAMMY LEN ANDERSON.DALE M ANGEL.KIMBERLY JUNE ARNOLD.DOROTHY JANE ARNOLD.JAN W ASHLEY.BENJAMIN A BAILEY.REBECCA PARRISH BARKER.RANDALL L BAXLEY.MARCIA G BENNETT.STEPHEN L BLAYLOCK.STACEY L BLOODWORTH.USA J BOHANNON.ELLEN B BOMAR.SHARON N BOZEMAN.SANDRA L BREEDEN.DANITA L BRITTAIN.JOHNNIE NOEL JR BROCK.JOB BROWN.PAULL BUSSEY.LORI L CAMERON.LINDA D CAPEHART.CONNIE C CARVER.DEBORAH L CASSELL.CASIE ANN CATLETT.MYRTLE R CHAPMAN.JAMES R CHASON.CAROL B CLEMENTS.TINA ANN CLENDENEN.EDWIN R JR COMPTON,LONEIDA J CROSBY.KAREN LYNNE CROWDER.CLAY M CULBERSON.MICHAEL L CULBRETH.CYNTHIA D DEVERS.JONATHAN D DICKERSON.FRANCES W DUNN.KAY DIANNE EASON.DAVID L EBERHARDT.LORRIE LEIGH ELLIS.GREGORY N FERGUSON.NANCY H FOGARTY.LINDA JANE FORD.NANCY GREEN FOUTS.CONNIE L FREE.CAROL C FUGATT.TERRI L GRAHAM.LINDA K GRAY.SEAN DEWAYNE GRINDLE.VICKY W

TITLE !.ATEGORY
Subslttute Teacher Substrtute Teacher Paraprofess10navreacher Aide Substitute Teacher Substrtute Teacher lnstructtonal Specialist P-8 Grade 8 Teacher Vocatronal Supervisor - School Pnnc,pal Substrtute Teacher Grade 7 Teacher Kindergarten Teacher lnstrud1onal Specialist P-8
Grade 1oTeacher
Grades 9-12 Teacher Substrtute Teacher Substitute Teacher Grades 9-12 Teacher Finance/Business SeMCe Mgr lnstrud1onal Specialist P-8 Grade 4 Teacher Paraprofess1onavreacher Aide Grades K-5 Teacher Custodaal Personnel Grade 1 Teacher General Adm1n Secretary/Clerk Custodial Personnel Special Educalton Interrelated Grade 1 Teacher Grades 9-12 Teacher Substttute Teacher Grade 9 Teacher Grades 9-12 Teacher
Grades 6-8 Teacher
School Food Service Worker School Food Service Worker Grade 7 Teacher School Food Service Worker Llbrartan/Med1a Specialist Substrtute Teacher In-School Susp Teacher Paraprofess1onavreacher Aide Middle School Explor Teacher Business Serv Secretary/Clerk Secretary Grade 5 Teacher Substttute Teacher LJbra,y/Med1a Secretary/Clerk Grades 9-12 Teacher Paraprofess,onavreacher Aide
1

SALARIES

TRAVEL

$

2,047 76

3,121 49

9,520 78

50 12

1,689 76

44,082 40 $

3556

38,597 76

59,447 00

42245

75,514 87

94376

901 98

52,944 56

40,867 64

468 88

36,695 36

63420

46,481 21

150 32

47,225 97

2,543 36

59428

25,944 20

49,977 00

23176

41,090 92

63020

43,349 00

510 69

10,970 30

49,346 32

7,612 80

29,953 00

18,620 04

19,483 32

49,266 50

31,087 85

45069

39,353 06

6540

34,794 64

150 32

55,667 53

41,381 22

158 76

7,783 35

3,239 38

42,960 86

15,832 69

46,743 74

81 75

54,389 09

10,970 30

4,596 34

9,496 08

6440

19,227 14

45,819 22

87525

1,30312

14,32347

34,832 96

15,365 38

CITYQE CtllCMMt,!.!GA llQ~C! QE EQ!,!CATIOt:,1- ~AL~ER CO!,!t:,!D'. l;iCtjEDULE QF ALARIE At:,IQ IBAVEL
YE8B ENC!EC! J!,!NE 3Q 2001

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GUFFEY.TERESA T GUTHRIE.ELIZABETH M HALL.PAULA J HARBIN.KERRY BRENT HARPER.KAY F HARRIS.KAREN S HAYES.TERRI LYNN HENSON.TINA R HIXSON.BETTYE JUNE HORNADY,CHERYL C HOVEN.SHARON J HUMAN.KIMBERLY K HUNT.CHARLOTTE L IRWIN,DIANA M ISENNOCK,PHYLLIS S JACKS.DARLENE MIGNON JACKSON.STACY L JACOBS,JOYCE G JEWELL,LYNN C JOHNSON.LINDA J JOHNSON.SANDRA B JONES.DELORES C KELLEY.SHEILA D KING.CAROLE LYNN KYTHAS,JONI JACOBS LANDERS.GREGORY S LEE.ANDIE MICHELE LEE.BERTIE J LEONARD.MARVIN C LEWIS.SUSAN C LIGON,JIMMIE CLARENCE LITTLETON.BARBARA J MADARIS.DUSTIN N MASTER.CAROLYN A MATHIS.CYNTHIA D MCDANIEL,STACY STEWART MCDANIEL.STEPHEN B MCINTYRE,GLYNICE W MERONEY.GLORIA P MILLER,KIMBERLY RENEE MOORE.DORIS C MORGAN.DONNA L MULLIS.TINA D NANCE.EDITH CAROYLN OKELLEY.MARY ANN OLIVER.PHYLLIS W OSBORNE.BETH E OYER.ROBIN Y PADGETT.ROBYN L PAINTER.TINA P

!ITLE CATEGQRY
Grade 1 Teacher Elementary Counselor Subsbtute Teacher Vocational (9-12) Teacher Grade 2 Teacher Substitute Teacher Grades 9-12 Teacher Paraprofess1onal/Teacher Aide Gifted High (9-12) Teacher Special Educabon Interrelated Grades 9-12 Teacher Substrtute Teacher School Food Service Worker Information Serv,ces Clerk Substitute Teacher Subsbtute Teecher Substrtute Teacher Substitute Teacher Special Educabon Interrelated School Food Service Worker School Food Service Worker Substrtute Teacher Substitute Teacher Paraprofess1onal/Teacher Aide Substrtute Teacher Grade 8 Teach er Grade 7 Teacher Grade 5 Teacher Grades 9-12 Teacher Kindergarten Teacher Middle School Counselor Subsbtute Teacher Substitute Teacher Kindergarten Teacher School Food Serv,ca Worker Special Educabon D1ractor Vocational (9-12) Teacher Grades 9-12 Teacher Grade 2 Teacher Paraprofess1onal/Teacher Aide VocatIonel (9-12) Teacher Paraprofess10nal/Teacher Aide lnforrnabon Services Clerk Substitute Teacher Gifted Elementary Teacher P-5 Food Serv,ca Administrator School Food Service Worker School Food Serv,ce Worker Grade 8 Teacher Grade 6 Teacher
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SALARIES

TRAVEL

$

46,881 38 $

3528

31,49750

2,820 28

4,338 70

47,096 04

1,503 60

36,661 55

9,559 87

50,36772

175 88

48,894 26

43,052 50

883 01

11,21646

12,315 40

73332

20710

6540

27924

44,493 84

9,93563

9,965 46

562 06

3,341 10

10,319 19

3,662 34

45,095 04

35,926 74

43,052 50

12280

7,084 20

28,956 34

55492

47,396 04

26384

5432

47,096 04

4,465 68

34,591 79

813 13

49,474 30

40,067 67

47,296 04

4144

3,17415

55,749 94

1,533 93

9,906 17

12,037 72

23302

23980

55,678 54

20,323 33

5,691 78

1,31325

52,322 01

38,035 82

QITY OF Qt;jlC~~!.!GA l;!QABQ QE l;Q!,!CA!ION - W,~LKER QQ!.!!':ITY Qt;jl;D!.!bE QF l!A~BIEl! A!',!D TRA\ll;b YEAB E!',!DEP J!.!!':IE 30. 2001

.!':IM!.E
PARVIN.KIMBERLY HIGGINS PAYNE.GREGORY J PENLAND.KAREN PETTIGREW.LEIGH ANN PHILLIPS.JAYNES PHILLIPS,JERONNIE L PIERCE.DONNA ANNETTE PITTS.NANCY E POLLARD.JULIE M PORTER.KAREN B PRINCE.BRENDA M PRINCE.ERNEST L JR PRYOR.DANNY JOE PURYEAR.TERESA D QUARLES.PHYLLIS JEAN QUINN.PAMELA M RAINEY.KATHY M RAMSEY,TAMMY L RAY,REGINA D REDWINE.PATRICIA A ROACH.MARY DONNA ROBERTS,DANNY L ROE,LINDAT ROYAL.SUSAN D SAMUELSON,ROLINDA ANN SANDERS.MARIE K SAYLORS.DEBBIE R SCHUTZ.AMANDA CAYLOR SELF,FRANKLIN L SELF,JOELW SHARP.ANGELA RENAE SHELL.STEPHANIE ROBINSON SHELL.WANDA L SHIPLEY.JUDY C SHOEMAKE.MINDY D SHOEMAKE.SHELIA LYNN SISEMORE.JOSEPH R SIZEMORE.MICHAEL S SMITH.ANGEL R SMITH.CARLA M SMITH.JILL KINCAID SMITH.JULIE E SMITH.STACY L SMITH,SUEC SNAPP.DAVID C SNODGRASS.PATRICIA H SNOW,JANICE K SOLOMON.LEON F SPIRES.SHERRI N STANSELL.CHRISTOPHER B

TITLE QAIEGQRY
Grades K-5 Teacher Middle School Explor Tucher School Nurse lnformabon SeMCes Clerk Grades 9-12 Teacher Pnnc1pal Grade 3 Teacher Data Clerk Grades 9-12 Teacher High School C.iunselor Custod,al Personnel
School Food SeMce Worker
Substrtute Teacher Substrtute Teacher School Food Service Worker Substrtute Teacher Library/Media Secretary/Clerk ParaprofessionaVTeacher Aide Substrtute Teacher PeraprofessionaVTeacher Aide Seaetary Vocabonal (9-12) Teacher Grade 3 Teacher Special Ed Parapro/Alde School Food SeMce Worker Custodial Personnel School Food SeMce Worker School Social Worker Grades 6-8 Teacher Grade 6 Teacher Custodial Personnel Grade 5 Teacher Paraprofess1onaVTeacher Aide Llbranan/Med,a Speclallst Substrtute Teacher SubsbMe Teacher Custodial Personnel Grade 7 Teacher Grade 6 Teacher Subsbtule Teacher School Food SeMce Worker Paraprofessional/reacher Aide Information Services Clerk Grades 9-12 Teacher Custodial Personnel School Food Service Worker Grade 2 Teacher Maintenance PersoMel School Nurse School Food SeMCe Worker

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SALARIES

TRAVEL

$

29,631 52 $

288 00

27.648 30

14,781 40

18,057 20

7,636 84

64,540 00

35.514 40

122 80

11,438 08

197 40

40,15542

27300

50,10805

46660

15,216 92

3,678 67

150 36

2,269 72

2,406 87

2,928 44

5,626 54

4,36916

3543

10,970 30

14,724 53

42,068 78

47,09604

11,752 78

1,364 34

22,484 88

5,475 26

2,23616

<'16,216 10

45844

53,093 96

8,403 24

44,421 32

11,96342

47,096 04

551 94

119 90

30520

20,427 24

34,50612

24,515 00

457 80

5,18647

9,383 18

11,59560

53,069 04

8400

15,496 08

10,019 64

47,09604

32,795 72

14,86670

52530

Q[D'. QE Ql::!ICKAMe,!,,!Ge, BQ6BQ QF EQb!CATION - ~AL~ER QQ!.!NTY ~CHl;;D!.!Lf; QF ~t,LABJE AND TRAVEL
YEAR ENQEP J!,,!NE 30 2001

NAME
STANSELL.KATHY BLACK STANSELL.MELODY B STEWART.KIMBERLY W STOKER.KAREN LEE STRICKLAND.BRENDAL STURDIVANT,AMANDA D SULT.PEGGY C SWANSON.MATILDA 0 SWANSON.SUSAN G SWANTIC,SCOTT MCCORMICK SWEETON.JOY W TATE.SHERRY J TAYLOR.HEATHER M TAYLOR.PATRICIA LYNN TEAGUE,BURMAH K TOMMEY,DAVID L UNDERWOOD,ANITA H UNDERWOOD,LENOX B VANPROOYEN,NANCY L VOLZ,LINDA PHARRIS WALKER.CHARLOTTE ANN WALKER,DONATA LACSON WARD.KATHY C WATTS.BRIDGETTE ANN WEAKS.LORA LEAH WHITE.CYNTHIA KAYE WHITTAKER.JAMES D WILBANKS.PATRICIA F WILLERTON,SUZANNE Q WILLINGHAM,RHONDA KAY YORK.SANDRA C YOUNCE.DANIEL DEWAYNE YOUNG.JERRY W

TITLE CATEGQBY
Grades 9-12 Teacher Supenntendent Grade 4 Teacher Grade 6 Teacher Paraprofess1onaVTeacher Aide Grade 10 Teacher Grade 7 Teacher Subsbtute Teacher Technology Specialist Grade 6 Teacher Special Ed Parapro/Alde School Food Service Worker Grades 9-12 Teacher Secretary School Food Service Worker Grade 4 Teacher School Food Serw:e Worker Grades 9-12 Teacher Director of Cumculumnnstr Early lntervenbon Teacher (Kind ) Schoo! Food SeMce Worker Substrtute Teacher lnfonnabon SeMces Clerk Food Service Sec/Clerk/Bkkpr Paraprofess1onaVTeacher Aide Custodial Personnel Pnnapal Schoo! Food Service Worker Grade 3 Teacher Substttute Teacher School Food SeMce Worker School Food Service Worker Grades 9-12 Teacher

Acauals June 30, 2000 June 30, 2001
AdJustment to Pnor Year Payables

SALARIES

TRAVEL

$ 28,516 04

83,590 84 $ 1,431 39

50,976 50

531 69

50,759 12

8,133 80

56,13414

71600

47,096 06

1,821 38

50,640 84

89050

5,839 18

5,364 28

35 72

6,031 94

30,036 36

39968

18,83222

6,965 91

42,017 61

16,371 05

45,907 76

5,249 34

44,291 52

11,057 52

1,680 00

5,037 68

7,076 71

312 67

7,80714

9,288 84

63,24002

85520

6,843 94

47,096 04

42 96

7,313 55

581 95

58 837 74

$ 4,269,805 75 $ 17,072 67

-31,825 05 34,028 76 -3,15000

Totals per Report

$ 4,268,859 46 $ 17 072 67

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