',.' ,- . ' ' ,. ,. .. - ,:,_... ' - -'' . .STATE _QF.~-EOR(;IA :_ :. _ :[)EPARTMENT.OF'AUDITSAND ACCOUNTS~ GA~:- . '\ ,, . . . - ' "I ~ ' ', .. Aeoo -.'RI .. -_ . . ,'- '\ ' ,. ,' ,- ',: ,.- ., .' ' . . . ' . ' . ', '., ,, " ;' ' , ' " ~ ' " ., , , ., a ' '. ' ' '. " ; ' ' -. '' . '' SCHEDULE OF SALARIES AND TRAVEL'. FOR~T,. HE FISCAL .YEA... 'R ENDED J. UNE 30, 2.. 001 , ' .. , ,. ' '. . ' \ . ... ,' r ,, Russell'W. Hinton , ' State.'Audltor. "I 1 ~ ' ,'., " . ... ,; ,( ,, ' .. .,, ' ,. . .' . '' 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, ~~~ 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 .!':!8M6 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 -2- 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 -3- 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 -4-