Income and Expenditures Detail

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SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
INCOME

Item
1. Oversight Committee

Recommendation
a. Develop an Oversight Committee. Hold the first
meeting in October.

Action Item as of 11/20/14
Communicated with community members to assess
interest. Scheduled meeting.

2. Grants

a.

Moved and approved by the Board.

3. Box Office Receipts

Move the anonymous donor funds to a Fund 19.
a. Hire a Box Office Manager.

Hired a Box Office Manager who will go through Board on
Monday 10/13/14 and start work on 10/14/14.

b. Hire an Interim Budget Manager.

Confirmed with Grantor that a Finance-focused position
was needed to properly facilitate the grant and provide
fiscal accountability.

c. Implement Credit Card Functionality.

Contract amendment being reviewed by General Counsel
for approval. General Counsel indicated that the review
would continue into December due to litigation.

Responsible Person
Internal Auditor, Interim Budget
Manager

Due Date / Status
Update
Complete

Grant Director

Complete

Human Resources

Complete

Grantor

Complete

CPS Treasurer/CFO, General
Counsel & Interim Budget
Manager

11/27/14

CIO

11/27/14

4. Laptop

a. Obtain laptops to facilitate electronic note-taking
They have been ordered. E-mailed CIO to obtain an
during meetings which can be efficiently distributed update on the status of delivery.
to ensure transparency and promote timely
feedback when needed.

5. Show Underwriters

a. Develop written procedures that include how and
Met with Mayerson representative who is willing to provide
when show underwriters are contacted as well as a written framework to consider.
details the parameters of the relationship. Maintain
an active database of prior and potential show
underwriters.

LSDMC Finance Committee,
Mayerson Representative

11/27/14

6. Schedule E

a. Instructional Leadership Team (ILT) make a
recommendation regarding the budget for this
privately funded amount.

Board, Superintendent,
Treasurer, General Counsel,
LSDMC

Complete

The Artistic Director has provided General Counsel with a
list of all Schedule E employees. General Counsel has
provided guidance on the payment process. This process
needs to be documented and distributed to others who
may need to use it.

1

Oversight Committee Comments

Develop Sch E needs at school. Determine
funding from the district. Identify gap.
Fundraising. Determine funds raised for this
purpose handled properly. Part of the fundraising
requirement will be to supplement Schedule E.
Need inventory of schedule E and other
supplemental contracts that exist.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
7. Rental Revenue

a. Enforce Board Policy 7510 - Use of District
Facilities and Property along with the rental
application process detailed in the Facilities section
of the CPS website and Staffnet.

Talked with Facilities Management about the current
Board, General Counsel, Interim
process and received all of the rental applications for prior
Budget Manager, Oversight
periods. Contacting the school to determine if other
Committee, Principal and
required documentation is available. Oversight Committee LSDMC Finance Committee
reviewing current process to provide recommendations
based on industry practices. Need the Boards
input/feedback.

b. Review the FY15 Master Facilities Usage Calendar Anaylyzed the Master Schedule, identified the hours
and existing requested rental contracts to assess technical services are needed and who would be assigned.
where modifications are warranted.
Evaluate the need for a Facilities Manager based on the
work performed this year. Audit requested a updated
Master Schedule based on the events that have occurred
so far to help inform the decisions regarding a Facilities
Manager or other alternatives.

Principal, Artistic Director,
LSDMC Finance Committee,
Technical Theater Faculty

11/27/14

11/27/14

c. Reevaluate the Building Engineer requirement at
SCPA, as well as District-wide, because the
arrangement can be cost prohibitive for the
community.

On 10/7 requested from the Treasurer's Office the Payroll Treasurer & LSDMC, Facilities,
cost for the 2 Building Engineers for FY14 and FY15 yearGeneral Counsel
to-date as the LSDMC begins reviewing the FY16 budget.
Received data, evaluation in process. Will obtain Facilities
and General Counsel's input on this requirement.

11/27/14

8. Parent Donations (Box
Tops, Kroger Plus Card,
Target Red Card)

a. Create a clear procedure on how this process will
work. Communicate to parents the need to change
their donation designation so that funds are routed
to SCPA instead of the Friends.

Obtained the District donor letter that states the District
does not have a 501©(3) designation. This letter did not
suffice and either a form 990 or 941 needs to be provided.
Obtained documentation from the Treasurer to share with
Kroger's, that was not sufficient for their current
requirements, will follow-up with a phone call.

Treasurer, Interim Budget
Manager, Internal Auditor, and
District Personnel

11/27/14

9. Student Activity Funds

a. Update the entire Student Activity Fund (SAF)
Manual to provide updated guidance on operation
standards, particularly on proper cash handling
procedures.

Including this item as an audit recommendation for the
Treasurer's Office Audit.

CPS Treasurer, Internal Auditor

11/27/14

b. Recommend that the Treasurer's Office
Management submit a written plan to the Board
that outlines what will be done and why along with
the short and long term impact.

Including this item as an audit recommendation for the
Treasurer's Office Audit.

Board, Treasurer, Internal
Auditor

11/27/14

2

District's policy/philsophy about bldg usage?
People understand policy need enforcement to
have it followed. Resource Coordinator facilitating
rentals. Can't make it cost prohibitive to use.
Bldg Engineer/Plant Operator have to be present
instead of custodian. Charging union rate in this
bldg. v. other bldg. GV: Mktg asset by renting
them. Verify Fund 18 or Fund 300, should not be
Principal Fund. Provide incentive for funds to go
back to the school. Students should be operating
functions v. Technical Theater. No cushion or
reserve for sound boards, etc...Set specialized
rate for specialized items, part of rental fee if
using sound boards etc. Full-time person to run
this (pay for out of fundraising funds)...in scope of
larger work, marketing. Facility rental handled by
Resource Coordinator. For example, AD gate
receipts, renting fields, etc. Good business
manager. Box Office Mgr/Resource Coordinator &
501(c)(3). Elevate school treasurer to more of a
business mgr?

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
c. Recommend that the Treasurer/CFO has
Not yet addressed. To ensure operating in accordance
responsibility for the individuals in the school offices with ORC 3313.31 which states that "...the treasurer shall
that collect, record and deposit the public funds
direct and assign employees directly engaged in the dayentrusted to the District and institute cash collection to-day fiscal operations of the district…" ORC section
under dual control along with proper segregation of 3319.01 states that "…the superintendent shall direct and
duties.
assign teachers and other employees of the district or
service center, except as provided in division (B) of section
3313.31..."

Board, Board Finance
Committee

11/27/14

Treasurer, Interim Budget
Manager & Oversight
Committee

11/27/14

10. CPS $45K Emergency Loan a. Establish and document a written repayment plan
that includes terms & conditions, particularly about
the purpose of the loan, how it will repaid and
when.

Still being determined from which source this amount will
be repaid. Have currently used $36.9K of this amount for
the productions. Requested the process for managing
these funds from the Treasurer. From August to
November MTD approximately $49K, has been spent of
the $45K allotment. The Interim Budget Manager does not
have confidence in the financial oversight process and is
considering asking the Anonymous Donor to withhold or
delay the next installment of $130K.

11. SCPA Enrichment Fees

Assessing the population of students who have yet to pay Interim Budget Manager, School
the enrichment fee . Inquired with School Accounting
Sr. Accounting Technician
Technician about how the amount that has been collected
to this point as well as the total amount of what is expected
to be collected based on the number of students.

a. Create a tracking mechanism to identify students
that have & have not paid. Document written
procedures that include what actions are taken
when a child has not paid and is not eligible to
attend a fieldtrip. Promote use of Payforit.net.

b. Recommend that the Superintendent make a
Not yet addressed. The ideal approach is to identify the
determination on whether the SCPA Enrichment
use of these funds and incorporate that amount into a
Fee should be waived for students that receive free centralized fundraising effort by the new 501©(3).
lunch just like the District Instructional Fees are
waived for those students.

12. District Instructional Fees

a. Promote use of Payforit.net to collect fees by check Have communicated the functionality of a Payforit.net link
and credit card which will reduce the amount of
being added to the PowerSchool with ITM, who agrees and
cash in the building.
is working to prioritize this with other initiatives.

b. Conduct comprehensive training to address all
operational aspects of SAFs.

Superintendent, Board

11/27/14

CPS Treasurer / ITM / Public
Affairs

Complete

CPS Treasurer &
Superintendent

11/27/14

Board, Treasurer, LSDMC
Finance Committee, and School
Administration

Ongoing

Interim Budget Manager,
LSDMC Finance Committee,
Internal Auditor

11/27/14

Not yet scheduled.

13. General Fund and Artistic
Budget

a. Recommend implementing a more thorough budget The LSDMC is beginning their review of budget
review process. Recommend that the budget
information in preparation for FY16.
expenditures be approved by the LSDMC to ensure
that the expenditures align with school initiatives
such as The One Plan.

14. Out of State School Tuition

a. Conduct further review. Appears that installment
functionality has not been set up nor tuition letters
sent out to families.

Followed up with Leslie Bryant in Customer Service to
obtain reporting that verifies Out of State Tuition is being
collecting and is current. She indicated that it is, working
to independently validate this through a system report and
evidence of funds deposited into the appropriate bank
account.

ANONYMOUS GRANT APPROVED EXPENDITURES

3

11/27/14

Prefer raising money v charging fees

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix

Item
1. Private Lesson
Scholarships

Recommendation
Action Item as of 11/20/14
a. Create written procedures that detail the selection Request guidance from the Arts School Network review on
and award process. The Oversight Committee will best practices regarding how this is handled at other arts
operate in an advisory capacity to assess how a
schools.
larger portion of the student body can benefit from
the need and merit-based scholarships.

2. Staffing: Administrative &
Private/Supplemental

a. Identify the staff that is required for FY15 and
document their purpose and time requirements.

3. Productions

a. Assess the feasibility to repurpose costumes and Inventory to be conducted. Using this year as a baseline
involve students in costume creation for the annual for identifying vendor relationships that can be leveraged.
productions. Leverage vendor relationships for
Will be conducting an analysis at month-end.
effective pricing. Charge admission for elementary
productions to at least break-even.

The Artistic Director has provided General Counsel with a
list of all Schedule E employees. General Counsel has
provided guidance on the payment process. This process
needs to be documented and distributed to others who
may need to use it. Discovered that Background checks
were expired for a number of instructors, have worked with
Security to have this corrected. Security is in the process
of updating their badging system which will allow proactive
notification of expired background checks.

Responsible Person
Artistic Director & Interim
Budget Manager, Oversight
Committee, Mayerson
Representative

Due Date / Status
Update
Oversight Committee Comments
11/27/14
Need based to make the competition more
equitable. Eliminate merit based. Fundraising,
General Funds not used. Rent instrument year
round, better than part-time. Not a scholarship,
change the name just offsetting the fee for a
private lesson. Lessons are mandated, can't
charge if mandated. Persons that are selected as
teachers, properly vetted? how do we ensure
equitable selection? Really like a tutor in a
particular field, could be funded in part by General
Fund...

Board, Superintendent,
Treasurer & General Counsel,
LSDMC

11/27/14

SCPA Artistic Director, Box
Office Manager, Interim Budget
Manager, Technical Theater
Director

11/27/14

Put the shows together in a manner that the production
costs are covered by Box Office receipts. Current Box
Office receipts are committed to paying the $45K
Emergency Loan; however, spending has exceeded that
amount by $5K. Need accountability on how this will be
handled.

Treasurer, LSDMC Finance
Committee, SCPA Artistic
Director, Box Office Manager,

11/27/14

Have had continuous communications regarding any
purchases with an emphasis on transparency and fiscal
responsibility. Reviewing and analyzing all transaction for
Q1. Treasurer's Office needs to enforce spend limits.

Artistic Director & Interim
Budget Manager

11/27/14

4. Supplies & Equipment

a. Develop written procedures that detail in which
circumstances the PNC Card and the $45K
Emergency Loan should be used for a purchase
instead of the normal CPS requisition process
which requires lead-time.

5. Marketing & Promotions

a. Identify best practices and apply those in creating SCPA's website is currently not on a CPS server.
Artistic Director, & Public Affairs,
an informative, interactive and comprehensive
Discussing with Mr. Brokamp the requirements to have the LSDMC Marketing Committee,
website. Assess how students can play an integral website placed on CPS servers, as well as assigning a
Parents of SCPA, Mayerson
role in the design and other aspects. Conduct a
local webmaster. Receiving an update from Mr. Brokamp
Representative
gap analysis of what information is currently
regarding what has been done to address the identified
included on the website versus what is desired,
issues. The staff directory has been updated.
then generate a strategic plan to address the needs
of all stakeholders.

11/27/14

6. Maintenance

a. No specific recommendation; however, as with
each line item compare the budget to the actual
and assess the variance, use as a baseline for
budget forecast.

11/27/14

Have requested the cost of the custodial and security staff
for FY14 and FY15 YTD to ensure a full picture is obtained
for the FY16 budget. LSDMC Finance Committee is
conducting their analysis.

4

Treasurer, LSDMC Finance
Committee, Interim Budget
Manager

LSDMC - Complete list of Staffing, verify all
background checks.

Work up budget to recapture $45K. Is it spent
correctly based on use.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
7. Discretionary

a. Have a documented trail of how the discretionary
funds are used.

The LSDMC is beginning their review of budget
information in preparation for FY16. The Oversight
Committee's input is to have this amount included in the
centralized fundraising amount.

Interim Budget Manager &
LSDMC Finance Committee

11/27/14

Included in overall funding.

OTHER

Action Item as of 11/20/14
To be explored during second quarter. Working with the
School Staff who oversaw this process in the past to
understand what worked well and where there are needed
improvements. The Principal has decided to minimally
open the Spirit Shop; however, there are currently no
written procedures in place.

Recommendation
a. Develop written procedures related to inventory,
cash handling, and ordering. Identify hours of
operation and who would monitor the operations.

2. Summer Camps: Summer
Dance Intensive &
Technical Theater

a. Charge an appropriate fee for for-profit summer
To be explored during second quarter.
camps that includes SCPA and non-SCPA students,
in accordance with Board Policy 7510 - Use of
District Facilities & Property.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee,
Mayerson Representative

11/27/14

3. Capital Assets

a. Create written procedures for the proper handling
of capital assets.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee

11/27/14

Technical Theater Instructor,
Internal Auditor, Interim Budget
Manager

11/27/14

Inquire about fixed assets. B. Moehring. Bar
code…

Moving forward with program established by Dr. Rudnick,
Artistic Director, ASN, LSDMC,
because CPS program does not cover SCPA. Will be
Deputy Superintendent
seeking best practices in this area along with others as a
result of the ASN review. More academic and instructional
in nature, reviewing this from the perspective of how this
program will be funded.

11/27/14

Summary of what program is. How many students
are being served. Costs.

11/27/14

Teacher's contract. Job Descriptions.
Addendums for specialities?

To be explored during second quarter.

b. Generate an inventory list for the contents in the
To be explored during second quarter. Inquired from staff
off-site trailer, determine whether those items can that oversees this inventory about obtaining a listing of all
be stored in the school building. Assess insurance items contained.
coverage. Determine whether there are rental
agreements for the SCPA owned instruments that
are rented to students.

4. Suzuki Program

a. Needs immediate further review.

5. Holding Two District Jobs
at a Premium

a. Ensure that school employees are not paid off book Anaylyzed the Master Schedule, identified the hours
or receive compensation from vendors.
technical services are needed and who would be assigned.
Evaluate the need for a Facilities Manager based on the
work performed this year. Requested an updated Master
Schedule based on what events have occurred so far this
year. To provide actual data that will be used to inform
decisions on possibly hiring a Facilities Manager and
quantify the needs of SCPA. Obtaining best practices
from ASN. E-mailed General Counsel for an update on
how these individuals will be paid, since they were
previously paid by the Friends through 1099's which is not
feasible.

5

Responsible Person
Interim Budget Manager &
LSDMC Finance Committee

Due Date / Status
Update
Oversight Committee Comments
11/27/14
Not clear rules about trademark, logo, etc…what
is the current best practices. Fulfillment company,
guarantee 15%, write to school or district. On the
website, provide list of inventory sold. Cons have to carry inventory. Obtain list of internet
vendors, contract (General Counsel). Model Pleasant Hill Academy. Special event.

Item
1. Spirit Shop

ASN,Artistic Director, Internal
Auditor, General Counsel,
LSDMC

Running a camp, comping for space. Charge full
fee.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
6. The Friends of SCPA

a. Recommend that General Counsel notify the
Friends in writing to vacate the SCPA building,
create a written plan to secure all outstanding
accounts payables and donations. written
arrangement with the Friends that details how
funds will be directed to CPS on behalf of SCPA.

7. Career Tech

a. Recommend a standing meeting between the
Have established standing meetings with Career Tech
Assistant Superintendent, Career Tech Manager,
Manager and Asst. Superintendent to understand how
an ILT Representative, Board member and Internal Career Tech initiatives and funding can be maximized.
Auditor to discuss how to be strategic in maximizing Have asked for ASN's perspective in this area.
Career Tech opportunities and funding at SCPA as
well as other schools.

8. Master Schedule

a. Re-evaluate the Master Schedule process. Explore
the feasibility of focusing on, expanding and
marketing Arts Administration and many other
career paths.

9. SCPA Counselor

Need to discuss wrap-up strategy further with Asst.
General Counsel in light of the Friends pending dissolution
date of 11/27/14. In frequent communication with the
Treasurer/Secretary of Friends. On 11/12 The Friends
Treasurer sent a Final Accounting e-mail that included
unofficial financial information. On 11/19 the Executive
Board of the The Friends met to discuss the unofficial
financial information. On 11/20 Internal Auditor emailed
the Friends Treasurer to find out the results of the 11/19
Friends Executive meeting, if the unofficial financial
information is now official, when the final check will be
written to CPS-SPCA and in what amount.

Asst. General Counsel,
Treasurer, Internal Auditor,
Interim Budget Manager,
LSDMC and Oversight
Committee, Mayerson
Representative

11/27/14

ASN, Asst. Superintendent &
Career Tech Manager, Principal,
Artistic Director, ILT
Representative, Board
Representative, Internal Auditor,
LSDMC Finance Committee,
Drama Teacher - Liaison

11/27/14

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress. Have asked for ASN's perspective in
this area.

ASN, Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

11/27/14

b. Seek out opportunities to use flex credit which can Meeting with Asst. Superintendent on 10/28 to discuss this
be used even with a non-Career Tech certified
strategy and establish a method and timeframe of
instructor.
reporting progress. Have asked for ASN's perspective in
this area.

ASN, Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

11/27/14

c. Reframe the production mindset from quantity to
increased quality, allowing greater focus for
teachers and students.

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress. Have asked for ASN's perspective in
this area.

ASN, Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

11/27/14

d. Determine expected quantifiable results from each
show such as what experience are the students
being provided and does each production involve
all pathways?

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress. Have asked for ASN's perspective in
this area.

ASN, Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

11/27/14

e. Strategically recruit students to maximize every
pathway based on Ohio Department of Education
(ODE) requirements. Ensure that audition critieria
is clearly communicated and consistently applied.

Meeting with Asst. Superintendent on 10/28 to discuss this
ASN, Asst. Superintendent,
strategy and establish a method and timeframe of
Career Tech Manager, Principal,
reporting progress. Have asked for ASN's perspective in
Artistic Director, ILT, Drama
this area.
Teacher - Liaison

a. Include the counsel information prominently on the Sent e-mail on 10/27 to Dr. Rudnick and Mr. Brokamp to
SCPA webpage for students and parents to easily inquire about SCPA website strategy. See marketing and
access.
promotion strategy above.

6

ASN, Artistic Director, & Public
Affairs

11/27/14

11/27/14

Kelly Broscheid talking with Finance committee on
12/12/14. Must be licensed, certified teacher,
stronger recruitment needed. State/federal funds.
List of clusters, what qualifies as career tech
pathway - OBTAIN. Arts Management.

9. SCPA Counselor

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
b. Maximize Naviance use for students and parents.

Meeting with every student and in many cases parents as ASN, Superintendent, Principal,
well. Sharing the benefits of Naviance. Started with
SCPA Counselor, Asst.
seniors and working way backwards to other grades.
Superintendent
Based on Special Meeting held on October 20, the
Superintendent indicated that she would provide a list of
items to address. Relying on Superintendent and her staff
for updates to the Oversight Committee and LSDMC on
any updates in this area.

11/27/14

c. Provide AP courses which are more applicable to
the population of students at SCPA. Evaluate the
AP offerings, which teachers are selected to teach
which courses, and how students are
recommended for certain AP courses.

Provide listing of all AP courses to ILT to obtain their input ASN, Superintendent, Principal,
and recommendations. Based on Special Meeting held on
Counselor, ILT, Asst.
October 20, the Superintendent indicated that she would
Superintendent
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

11/27/14

Insight from ASN of what other schools are
offering.

10. SCPA's Evolution

a. Explore the feasibility of obtaining Title I funding for Meet with Grant Director to understand the structure and
lower grades.
requirements that determine Title I feasibility. Discovered
that there are a lot of factors that go into the Title I
designation. Learned that the IRN is tied to a physical
building. More discussion required.

Grant Director, Internal Auditor

11/27/14

Can we can keep the IRN for Schiel? Merging of
IRN - ODE, if the IRN for Schiel still exists. Talk
with Rebecca. Hyde Park school - is it one IRN or
two? Kelly Schialeb (sp?) Dara?

11. Enrollment & Audition
Process

a. Revisit the mandatory sibling enrollment currently in Not yet addressed. Based on Special Meeting held on
place at the school to align with all other schools in October 20, the Superintendent indicated that she would
the district.
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Board

11/27/14

Not OC. Does the Board need a recommendation
or can they decide? Both. ASN provide some
insight. List of Benchmarks, admission policies,
AP, etc.

b. Recommend that the Board reconsider the 3rd to
4th grade and 8th to 9th grade mandatory
continuation, as well as the sibling policy. Consider
other schools in the district as models in that being
a sibling is not a criteria for admittance to promote
a consistent approach.

Board

11/27/14

c. Consider increasing the space at SCPA to allow for Not yet addressed. Based on Special Meeting held on
additional programming and the expansion of
October 20, the Superintendent indicated that she would
successful programs.
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Board, Superintendent,
Principal, Artistic Director

11/27/14

d. Strengthen the exit process and support to other
magnet schools where applicable, where these
students would have priority.

Board, Superintendent,
Principal, Artistic Director

11/27/14

Board, Superintendent,
Principal, Artistic Director, ILT,
ASN

11/27/14

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

e. Create a written enrollment and audition process
The Artistic Director has documented this process, obtain
based on best practices and that clearly addresses Board input? Based on Special Meeting held on October
the most frequent concerns.
20, the Superintendent indicated that she would provide a
list of items to address. Relying on Superintendent and
her staff for updates to the Oversight Committee and
LSDMC on any updates in this area.

7

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
12. AdvancED Accreditation

a. Review the AdvancED accreditation policies and
procedures to proactively prepare for the process.

The 11AP English instructor is facilitating this review for the
Board, Superintendent,
school. Based on Special Meeting held on October 20, the Principal, Guidance Counselor,
Superintendent indicated that she would provide a list of
ILT
items to address. Relying on Superintendent and her staff
for updates to the Oversight Committee and LSDMC on
any updates in this area.

11/27/14

b. Discuss the approach for working with AdvancED
with the English 11AP instructor who is facilitating
the AdvanceED accreditation review for SCPA.

Based on Special Meeting held on October 20, the
Superintendent indicated that she would provide a list of
items to address. Relying on Superintendent and her staff
for updates to the Oversight Committee and LSDMC on
any updates in this area.

Board, Superintendent,
Principal, English 11AP
Instructor, ILT

11/27/14

13. Arts School Network

a. Collaborate with the Arts School Network to have a Sent correspondence in August, following up to obtain next
review completed before the end of the school year. steps and directions on how to proceed. Two ASN
representatives will be coming from 11/23-11/25. They are
not charging a fee for this visit, but are only asking that
their travel costs be taken care of - so the cost is minimal.
There is an tentative itinerary that is being finalized for
those dates and will be shared by 11/20.

Board, Oversight Committee,
Interim Budget Manager,
Mayerson Representative,
Principal, Artistic Director,
School Administration & Staff

11/27/14

14. Phase Rx5 - Readiness for
College and Career

a. Recommend improved early intervention for
students to prepare them for both academic and
career success.

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Superintendent, Principal, Dr.
White, Ms. White, Guidance
Counselor, ILT, ASN

11/27/14

b. Leverage Junior and Senior students to serve as
mentors and positive examples for the younger
students.

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Superintendent, Principal, Dr.
White, Ms. White, Guidance
Counselor, ILT, ASN

11/27/14

15. Academic Parent
Volunteers

a. Recommend the School Administration create a
strong relationship with the Guidance Counselor
and Academic Parent Volunteers to obtain
assistance when needed.

In-process. Based on Special Meeting held on October 20, Superintendent, Principal, Dr.
the Superintendent indicated that she would provide a list White, Ms. White, ILT, Guidance
of items to address. Relying on Superintendent and her
Counselor, APV
staff for updates to the Oversight Committee and LSDMC
on any updates in this area.

16. Other

a. College Resource Center

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Superintendent,
Principal,Guidance Counselor,
APV, Dr. White, Ms. White

11/27/14

b. Student Assembly

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Principal, Artistic Director,
LSDMC

11/27/14

c. Suspension and Expulsion information/strategy

Supportive data. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

Superintendent, Principal,
Board, Asst. Superintendent,
Guidance Counselor

11/27/14

8

11/27/2014

Service Learning Program works with HS
(Mayerson). Claire Blankmeier(sp?) Contact
Breta with connection for Claire.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
d. School Resource Officer and A.L.I.C.E. training

Not yet addressed. Based on Special Meeting held on
October 20, the Superintendent indicated that she would
provide a list of items to address. Relying on
Superintendent and her staff for updates to the Oversight
Committee and LSDMC on any updates in this area.

e. Proper use of Space

Have space allocation information from Robin Brandon.
Joining the building walk-through with ASN.

f. Creation of Parent Teacher Organization by end of Not yet addressed. Announced plans to establish a PTO
2nd quarter
at each school in accordance with Board Policy. Looking
to mirror LSDMC process for PTOs district-wide.

g. Corbett Mayerson Award

Future approach being discussed.

9

Superintendent, Principal,
Security, LSDMC, ILT

11/27/14

Principal, Facilities, LSDMC

11/27/14

Principal, LSDMC, ILT

11/27/2014

Announce at November 12 meeting.

11/27/2014

Do they need money, elevate the honor of the
award? Finance Committee thinks no more
awards. Wipe slate clean. Is it still the right
thing? Comprehensive enough? Maintain
prestige, without money, add to resume - earlier
like 7th grade. Awards lag behind suburbs - why?
Anyone functioning in scholarship capacity. No
scholarship support at CPS - up to schools.
Resource person to focus on it. Judging process,
Grammy-like. Awards night - Fundraiser. SCPA
Tony's, Grammy's. Have community award the
awards...Conductor award, community decide of
supporting documentation. Scholarship
Committee - relates to Guidance counselor.
Locally given awards. Luncheon. Great for
Alumni. Revive - sports. Honor Kids
acknowledge them - November 12, 2014 7pm.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
INCOME

Item
1. Oversight Committee
2. Grants
3. Box Office Receipts

Recommendation
Action Item as of 11/20/14
a. Develop an Oversight Committee. Hold the first meeting in Communicated with community members to assess
October.
interest. Scheduled meeting.
a.
Moved and approved by the Board.
Move the anonymous donor funds to a Fund 19.
Hired a Box Office Manager who will go through Board on
a. Hire a Box Office Manager.
Monday 10/13/14 and start work on 10/14/14.
b. Hire an Interim Budget Manager.

Confirmed with Grantor that a Finance-focused position
was needed to properly facilitate the grant and provide
fiscal accountability.

c. Implement Credit Card Functionality.

Contract amended being reviewed by General Counsel for
approval.

Responsible Person
Internal Auditor, Interim Budget
Manager
Grant Director

Due Date / Status
Update
Complete
Complete

Human Resources

Complete

Grantor

Complete

CPS Treasurer/CFO, General
Counsel & Interim Budget
Manager

11/27/14

CIO

TBD

4. Laptop

a. Obtain laptops to facilitate electronic note-taking during
They have been ordered.
meetings which can be efficiently distributed to ensure
transparency and promote timely feedback when needed.

5. Show Underwriters

a. Develop written procedures that include how and when
show underwriters are contacted as well as details the
parameters of the relationship. Maintain an active
database of prior and potential show underwriters.

Met with Mayerson representative who is willing to provide
a written framework to consider.

LSDMC Finance Committee,
Mayerson Representative

Ongoing

6. Schedule E

a. Instructional Leadership Team (ILT) make a
recommendation regarding the budget for this privately
funded amount.

General Counsel is preparing the necessary
documentation for these employees. Determine the
process for invoices to be approved and paid. As a result
of Q1 Analysis it appears that some payments are being
made in lump sums instead of as work is completed.

General Counsel, Asst.
Superintendent - B. Myles,
Finance Committee

TBD

10

Comments

Develop Sch E needs at school. Determine
funding from the district. Identify gap.
Fundraising. Pay according to schedule,
part of contract. Determine funds raised for
this purpose handled properly. Part of the
fundraising requirement to supplement
Schedule E. Need inventory of schedule e
and other supplemental contracts that exist.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
7. Rental Revenue

General Counsel, Interim
a. Enforce Board Policy 7510 - Use of District Facilities and Talked with Facilities Management about the current
Property along with the rental application process detailed process and received all of the rental applications for prior Budget Manager, Internl Audit,
in the Facilities section of the CPS website and Staffnet.
periods. Contacting the school to determine if other
Oversight Committee, Principal
required documentation is available. Oversight Committee
and LSDMC Finance
reviewing current process to provide recommendations
Committee
based on industry practices.

TBD

b. Review the FY15 Master Facilities Usage Calendar and
existing requested rental contracts to assess where
modifications are warranted.

Principal, Artistic Director,
LSDMC Finance Committee,
Technical Theater Faculty

TBD

Treasurer & LSDMC

Request complete,
evaluation in
process.

Interim Budget Manager,
Internal Auditor, and District
Personnel

TBD

Anaylyzed the Master Schedule, identified the hours
technical services are needed and who would be assigned.
Evaluate the need for a Facilities Manager based on the
work performed this year.

c. Reevaluate the Building Engineer requirement at SCPA, as On 10/7 requested from the Treasurer's Office the Payroll
well as District-wide, because the arrangement can be cost cost for the 2 Building Engineers for FY14 and FY15 yearprohibitive for the community.
to-date as the LSDMC begins reviewing the FY16 budget.

8. Parent Donations (Box Tops,
Kroger Plus Card, Target Red
Card)

a. Create a clear procedure on how this process will work.
Communicate to parents the need to change their donation
designation so that funds are routed to SCPA instead of
the Friends.

Obtained the District donor letter that states the District
does not have a 501©(3) designation. This letter did not
suffice and either a form 990 or 941 needs to be provided.
In process of obtaining.

9. Student Activity Funds

a. Update the entire Student Activity Fund (SAF) Manual to
provide updated guidance on operation standards,
particularly on proper cash handling procedures.

Including this item as an audit recommendation for the
Treasurer's Office Audit.

CPS Treasurer, Internal Auditor

TBD

Including this item as an audit recommendation for the
b. Recommend that the Treasurer's Office Management
submit a written plan to the Board that outlines what will be Treasurer's Office Audit.
done and why along with the short and long term impact.

Board, CPS Treasurer, Internal
Auditor

TBD

Board Finance Committee

TBD

c. Recommend that the Treasurer/CFO has responsibility for
the individuals in the school offices that collect, record and
deposit the public funds entrusted to the District and
institute cash collection under dual control along with
proper segregation of duties.

Not yet addressed. To ensure operating in accordance
with ORC 3313.31 which states that "...the treasurer shall
direct and assign employees directly engaged in the dayto-day fiscal operations of the district…" ORC section
3319.01 states that "…the superintendent shall direct and
assign teachers and other employees of the district or
service center, except as provided in division (B) of section
3313.31..."

11

How do you approach the district about bldg
usage? Teacher, Principal, etc. People
understand policy and follow. Resource
Coordinator. Can't make it cost prohibitive
to use. Bldg Engineer/Plant Operator has to
be present instead of custodian. Charging
union rate in this bldg. v. other bldg. GV:
Mktg asset by renting them. Verify Fund 18
or Fund 300, should not be Principal Fund.
Incentive for funds to go back to the school.
Students should be operating functions v.
Technical Theater. No cushion or reserve
for sound boards, etc...Set specialized rate
for specialized items, part of rental fee if
using sound boards etc. Full-time person to
run this (fundraising funds)...in scope of
larger work, marketing. Facility rental
handled by Resource Coordinator. For
example, AD gate receipts, renting fields,
etc. Good business manager. Box Office
Mgr/Resource Coordinator & 501(c)(3).
Elevate school treasurer to more of a
business mgr?

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
10. CPS $45K Emergency Loan

Still being determined from which source this amount will
a. Establish and document a written repayment plan that
includes terms & conditions, particularly about the purpose be repaid. Have currently used $36.9K of this amount for
of the loan, how it will repaid and when.
the productions.

11. SCPA Enrichment Fees

a. Create a tracking mechanism to identify students that have Assessing the population of students who have yet to pay Interim Budget Manager, School
& have not paid. Document written procedures that
the enrichment fee by 10/31/14. Inquiry about how
Sr. Accounting Technician
include what actions are taken when a child has not paid Powerschool can be used for this purpose.
and is not eligible to attend a fieldtrip. Promote use of
Payforit.net.

12. District Instructional Fees

b. Recommend that the Superintendent make a
determination on whether the SCPA Enrichment Fee
should be waived for students that receive free lunch just
like the District Instructional Fees are waived for those
students.

Not yet addressed.

a. Promote use of Payforit.net to collect fees by check and
credit card which will reduce the amount of cash in the
building.

Have communicated the functionality of a Payforit.net link
being added to the PowerSchool with ITM, who agrees and
is working to prioritize this with other initiatives.

b. Conduct comprehensive training to address all operational Not yet scheduled.
aspects of SAFs.
13. General Fund and Artistic Budget a. Recommend implementing a more thorough budget review The LSDMC is beginning their review of budget
process. Recommend that the budget expenditures be
information in preparation for FY16.
approved by the LSDMC to ensure that the expenditures
align with school initiatives such as The One Plan.

14. Out of State School Tuition

Item
1. Private Lesson Scholarships

Followed up with Leslie Bryant in Customer Service to
a. Conduct further review. Appears that installment
functionality has not been set up nor tuition letters sent out obtain reporting that verifies Out of State Tuition is being
to families.
collecting and is current.

ANONYMOUS GRANT APPROVED EXPENDITURES
Recommendation
Action Item as of 10/30/14
a. Create written procedures that detail the selection and
Being reviewed.
award process. The Oversight Committee will operate in
an advisory capacity to assess how a larger portion of the
student body can benefit from the need and merit-based
scholarships.

2. Staffing: Administrative &
Private/Supplemental

a. Identify the staff that is required for FY15 and document
their purpose and time requirements.

Supplemental staff payments are being structured by
General Counsel, with the supplemental staff tracking their
hours for payment in the short-term. E-mailed General
Counsel on 10/24 requesting an update.

3. Productions

a. Assess the feasibility to repurpose costumes and involve Inventory to be conducted. Using this year as a baseline
students in costume creation for the annual productions.
for identifying vendor relationships that can be leveraged.
Leverage vendor relationships for effective pricing. Charge Will be conducting an analysis at month-end.
admission for elementary productions to at least breakeven.

12

Interim Budget Manager &
Oversight Committee

TBD

10/31/14

Superintendent, Board

TBD

CPS Treasurer / ITM / Public
Affairs

TBD

CPS Treasurer &
Superintendent
Board, LSDMC Finance
Committee, and School
Administration

TBD

Prefer raising money v charging fees

Ongoing

Board, Interim Budget Manager
and LSDMC Finance
Committee

TBD

Responsible Person
Artistic Director & Interim
Budget Manager, Oversight
Committee, Mayerson
Representative

Due Date
TBD

Board, Superintendent,
Treasurer & General Counsel

TBD

SCPA Artistic Director, Box
Office Manager, Interim Budget
Manager, Technical Theater
Director

TBD

Need based to make more equitable the
competition. Eliminate merit based.
Fundraising, General Funds not used. Rent
instrument year long, better than part-time.
Not a scholarship, just offsetting the fee for
a private lesson. Lessons are mandated,
can't charge if mandated. Persons that are
selected as teachers, properly vetted? how
do we ensure equitable selection. Really
like a tutor in a particular field, could be
funded in part by General Fund.

LSDMC - Complete list of Staffing, verify all
background checks. Paying in advance,
staffing not providing invoices.

a. Assess the feasibility to repurpose costumes and involve
students in costume creation for the annual productions.
Leverage vendor relationships for effective pricing. Charge
admission for elementary productions
to at Income,
least break-Expenditures
SCPA
even.

3. Productions

and Other - Time, Action and Responsibility Matrix

Put the shows together in a manner that the production
costs are covered by Box Office receipts.

SCPA Artistic Director, Box
Office Manager, LSDMC
Finance Committee

Ongoing

Artistic Director & Interim
Budget Manager

TBD

4. Supplies & Equipment

a. Develop written procedures that detail in which
circumstances the PNC Card and the $45K Emergency
Loan should be used for a purchase instead of the normal
CPS requisition process which requires lead-time.

Have had continuous communications regarding any
purchases with an emphasis on transparency and fiscal
responsibility. Reviewing and analyzing all transaction for
Q1.

5. Marketing & Promotions

a. Identify best practices and apply those in creating an
informative, interactive and comprehensive website.
Assess how students can play an integral role in the
design and other aspects. Conduct a gap analysis of what
information is currently included on the website versus
what is desired, then generate a strategic plan to address
the needs of all stakeholders.

SCPA's website is currently not on a CPS server.
Artistic Director, & Public Affairs,
Discussing with Mr. Brokamp the requirements to have the LSDMC Marketing Committee,
website placed on CPS servers, as well as assigning a
Parents of SCPA, Mayerson
local webmaster.
Representative

TBD

6. Maintenance

a. No specific recommendation; however, as with each line
item compare the budget to the actual and assess the
variance, use as a baseline for budget forecast.

Have requested the cost of the custodial and security staff
for FY14 and FY15 YTD to ensure a full picture is obtained
for the FY16 budget.

Treasurer, LSDMC Finance
Committee, Interim Budget
Manager

TBD

7. Discretionary

a. Have a documented trail of how the discretionary funds are The LSDMC is beginning their review of budget
used.
information in preparation for FY16.

Interim Budget Manager &
LSDMC Finance Committee

TBD

Work up budget to recapture $45K. Is it
spent correctly based on use.

Included in overall funding.
OTHER
Item
1. Spirit Shop

Recommendation
a. Develop written procedures related to inventory, cash
handling, and ordering. Identify hours of operation and
who would monitor the operations.

Action Item as of 10/30/14
To be explored during second quarter. The Principal has
opened the Spirit Shop with

Responsible Person
Interim Budget Manager &
LSDMC Finance Committee

Due Date
TBD

Not clear rules about trademark, logo, etc…
what is the current best practices.
Fulfillment company, guarantee 15%, write
to school or district. On the website, provide
list of inventory sold. Cons - have to carry
inventory. Obtain list of internet vendors,
contract (General Counsel). Model Pleasant Hill Academy. Special event.
Running a camp, comping for space.
Charge full fee.

2. Summer Camps: Summer Dance a. Charge an appropriate fee for for-profit summer camps
To be explored during second quarter.
Intensive & Technical Theater
that includes SCPA and non-SCPA students, in accordance
with Board Policy 7510 - Use of District Facilities &
Property.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee,
Mayerson Representative

TBD

a. Create written procedures for the proper handling of capital To be explored during second quarter.
assets.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee

TBD

b. Generate an inventory list for the contents in the off-site
To be explored during second quarter.
trailer, determine whether those items can be stored in the
school building. Assess insurance coverage. Determine
whether there are rental agreements for the SCPA owned
instruments that are rented to students.

Internal Auditor, Interim Budget
Manager, Artistic Director,

TBD

Inquire about fixed assets. B. Moehring.
Bar code…

Artistic Director, ASN, LSDMC,
Deputy Superintendent

TBD

Summary of what program is. How many
students are being served. Costs. VERIFY
- Rentals through Principals Fund.

3. Capital Assets

4. Suzuki Program

a. Needs immediate further review.

Moving forward with program established by Dr. Rudnick,
because CPS program does not cover SCPA. Will be
seeking best practices in this area along with others as a
result of the ASN review.

13

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
5. Holding Two District Jobs at a
Premium

a. Ensure that school employees are not paid off book or
receive compensation from vendors.

Anaylyzed the Master Schedule, identified the hours
Artistic Director, Internal Auditor,
technical services are needed and who would be assigned.
General Counsel, LSDMC
Evaluate the need for a Facilities Manager based on the
work performed this year. E-mailed General Counsel on
10/24 for an update.

TBD

Teacher's contract. Addendums for
specialities?

6. The Friends of SCPA

a.

Need to discuss wrap-up strategy further with Asst.
General Counsel in light of the Friends pending dissolution
date of 11/27/14.

TBD

Dissolve first, then resolve.

7. Career Tech

Recommend that General Counsel notify the Friends in
writing to vacate the SCPA building, create a written plan to
secure all outstanding accounts payables and donations.
written arrangement with the Friends that details how funds
will be directed to CPS on behalf of SCPA.
Have established standing meetings with Career Tech
a. Recommend a standing meeting between the Assistant
Superintendent, Career Tech Manager, an ILT
Manager and Asst. Superintendent to understand how
Representative, Board member and Internal Auditor to
Career Tech initiatives can be maximized.
discuss how to be strategic in maximizing Career Tech
opportunities and funding at SCPA as well as other
schools.

General Counsel, Internal
Auditor, Interim Budget
Manager, LSDMC and
Oversight Committee, Mayerson
Representative

Asst. Superintendent & Career
Tech Manager, Principal, Artistic
Director, ILT Representative,
Board Representative, Internal
Auditor, LSDMC Finance
Committee, Drama Teacher Liaison

TBD

Kelly Broscheid talking with Finance
committee on 12/12/14. Must be licensed,
certified teacher, stronger recruitment
needed. State/federal funds. List of
clusters, what qualifies as career tech
pathway - OBTAIN. Arts Management.

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

b. Seek out opportunities to use flex credit which can be used Meeting with Asst. Superintendent on 10/28 to discuss this
even with a non-Career Tech certified instructor.
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

c. Reframe the production mindset from quantity to increased Meeting with Asst. Superintendent on 10/28 to discuss this
quality, allowing greater focus for teachers and students. strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

d. Determine expected quantifiable results from each show
such as what experience are the students being provided
and does each production involve all pathways?

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

e. Strategically recruit students to maximize every pathway
based on Ohio Department of Education (ODE)
requirements. Ensure that audition critieria is clearly
communicated and consistently applied.

Meeting with Asst. Superintendent on 10/28 to discuss this Asst. Superintendent, Career
strategy and establish a method and timeframe of
Tech Manager, Principal, Artistic
reporting progress.
Director, ILT, Drama Teacher Liaison

TBD

a. Include the counsel information prominently on the SCPA
webpage for students and parents to easily access.

Sent e-mail on 10/27 to Dr. Rudnick and Mr. Brokamp to
inquire about SCPA website strategy.

Artistic Director, & Public Affairs

TBD

b. Maximize Naviance use for students and parents.

Meeting with every student and in many cases parents as
well. Sharing the benefits of Naviance. Started with
seniors and working way backwards to other grades.

SCPA Counselor, Asst.
Superintendent, Kelly
Broscheid, Asst. Supt Brown

TBD

Counselor, ILT, Principal, Asst.
Superintendent

TBD

8. Master Schedule

9. SCPA Counselor

a. Re-evaluate the Master Schedule process. Explore the
feasibility of focusing on, expanding and marketing Arts
Administration and many other career paths.

Provide listing of all AP courses to ILT to obtain their input
c. Provide AP courses which are more applicable to the
population of students at SCPA. Evaluate the AP offerings, and recommendations.
which teachers are selected to teach which courses, and
how students are recommended for certain AP courses.

14

Insight from ASN of what other schools are
offering.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
10. SCPA's Evolution

a. Explore the feasibility of obtaining Title I funding for lower
grades.

11. Enrollment & Audition Process

Meet with Grant Director to understand the structure and
requirements that determine Title I feasibility.

Grant Director, Internal Auditor

TBD

Can we can keep the IRN for Schiel?
Merging of IRN - ODE, if the IRN for Schiel
still exists. Talk with Rebecca. Hyde Park
school - is it one IRN or two? Kelly Schialeb
(sp?) Dara?

a. Revisit the mandatory sibling enrollment currently in place Not yet addressed.
at the school to align with all other schools in the district.

Board

TBD

Not OC. Does the Board need a
recommendation or can they decide? Both.
ASN provide some insight. List of
Benchmarks, admission policies, AP, etc.

b. Recommend that the Board reconsider the 3rd to 4th
Not yet addressed.
grade and 8th to 9th grade mandatory continuation, as well
as the sibling policy. Consider other schools in the district
as models in that being a sibling is not a criteria for
admittance to promote a consistent approach.

Board

TBD

Not OC

c. Consider increasing the space at SCPA to allow for
additional programming and the expansion of successful
programs.

Not yet addressed.

Board

TBD

Not OC

d. Strengthen the exit process and support to other magnet
schools where applicable, where these students would
have priority.

Not yet addressed.

Board, Principal, Artistic Director

TBD

Board, Principal, Artistic
Director, ILT, ASN, Oversight
Committee

TBD

Guidance Counselor, ILT,
Internal Auditor

TBD

b. Discuss the approach for working with AdvancED with the Setup meeting with the English 11AP instructor's approach
English 11AP instructor who is facilitating the AdvanceED - Mary Morgan
accreditation review for SCPA.

Principal, English 11AP
Instructor, ILT, Internal Auditor

TBD

13. Arts School Network

a. Collaborate with the Arts School Network to have a review Sent correspondence in August, following up to obtain next
completed before the end of the school year.
steps and directions on how to proceed. - UPDATE

Board, Oversight Committee,
Interim Budget Manager,
Mayerson Representative

TBD

14. Phase Rx5 - Readiness for
College and Career

a. Recommend improved early intervention for students to
prepare them for both academic and career success.

Not yet addressed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN

TBD

Meeting over lunch in December.

b.

Not yet addressed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN,
M. Wyatt, Internal Auditor,
Mayerson

TBD

Meeting over lunch in December. Service
Learning Program works with HS
(Mayerson). Claire Blankmeier(sp?)
Contact Breta with connection for Claire.

Principal, Dr. White, Ms. White,
ILT, Guidance Counselor, APV,
M. Wyatt, Internal Audit

Ongoing

e. Create a written enrollment and audition process based on Not yet addressed.
best practices and that clearly addresses the most
frequent concerns.
12. AdvancED Accreditation

a. Review the AdvancED accreditation policies and
procedures to proactively prepare for the process.

Reviewing the policies and procedures.

15. Academic Parent Volunteers

Leverage Junior and Senior students to serve as mentors
and positive examples for the younger students.
a. Recommend the School Administration create a strong
In-process
relationship with the Guidance Counselor and Academic
Parent Volunteers to obtain assistance when needed.

16. Other

a. College Resource Center

Not yet addressed.

Guidance Counselor, APV, Dr.
White, Ms. White

TBD

b. Student Assembly

Not yet addressed.

TBD

c. Suspension and Expulsion information/strategy

Supportive data.

Principal, Artistic Director,
LSDMC
Board Member Copeland
Dansby, Bill Myles, Guidance
Counselor

15

TBD

Meeting over lunch in December.

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
d. School Resource Officer and A.L.I.C.E. training

Not yet addressed.

e. Proper use of Space

Have space allocation information from Robin Brandon.

f. Creation of Parent Teacher Organization by end of 2nd
quarter
g. Corbett Mayerson Award

Not yet addressed.

16

Principal, Security, LSDMC, ILT

TBD

Principal, Facilities, LSDMC

TBD

Principal, LSDMC, ILT

TBD

Announce at November 12 meeting.

TBD

Do they need money or the honor? Finance
Committee thinks no more awards. Wipe
slate clean. Is it still the right thing.
Comprehensive enough? Maintain prestige,
without money, add to resume - earlier like
7th grade. Awards lag behind suburbs why? Anyone functioning in scholarship
capacity. No scholarship support at CPS up to schools. Resource person to focus on
it. Judging process, Grammy-like. Awards
night - Fundraiser. SCPA Tony's, Grammy's.
Have community award the
awards...Conductor award, community
decide of supporting documentation.
Scholarship Committee - relates to
Guidance counselor. Locally given awards.
Luncheon. Great for Alumni. Revive sports. Honor Kids acknowledge them November 12, 2014 7pm LSDMC.
Moderator. Community Meeting at ILC.
Moderator - ?

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
INCOME
Item
1. Oversight Committee

Recommendation
a. Develop an Oversight Committee. Hold the first meeting in
October.
a.
Move the anonymous donor funds to a Fund 19.
a. Hire a Box Office Manager.

Action Item as of 10/30/14
Communicated with community members to assess
interest. Scheduled meeting.
Moved and approved by the Board.

b. Hire an Interim Budget Manager.

Confirmed with Grantor that a Finance-focused position
was needed to properly facilitate the grant and provide
fiscal accountability.

c. Implement Credit Card Functionality.

Contract amended being reviewed by General Counsel for
approval.

4. Laptop

a. Obtain laptops to facilitate electronic note-taking during
meetings which can be efficiently distributed to ensure
transparency and promote timely feedback when needed.

They have been ordered.

5. Show Underwriters

a. Develop written procedures that include how and when
show underwriters are contacted as well as details the
parameters of the relationship. Maintain an active
database of prior and potential show underwriters.

6. Schedule E

a. Instructional Leadership Team (ILT) make a
recommendation regarding the budget for this privately
funded amount.

7. Rental Revenue

a. Enforce Board Policy 7510 - Use of District Facilities and Talked with Facilities Management about the current
General Counsel, Interim
Property along with the rental application process detailed process and received all of the rental applications for prior Budget Manager, Internl Audit,
in the Facilities section of the CPS website and Staffnet.
periods. Contacting the school to determine if other
Oversight Committee, Principal
required documentation is available. Oversight Committee
and LSDMC Finance
reviewing current process to provide recommendations
Committee
based on industry practices.

TBD

b. Review the FY15 Master Facilities Usage Calendar and
existing requested rental contracts to assess where
modifications are warranted.

TBD

2. Grants
3. Box Office Receipts

Responsible Person
Internal Auditor, Interim Budget
Manager
Grant Director

Due Date
Complete

Human Resources

Complete

Grantor

Complete

CPS Treasurer/CFO, General
Counsel & Interim Budget
Manager

10/24/14

CIO

10/31/14

Met with Mayerson representative who is willing to provide
a written framework to consider.

LSDMC Finance Committee,
Mayerson Representative

Ongoing

General Counsel is preparing the necessary
documentation for these employees. Determine the
process for invoices to be approved and paid. As a result
of Q1 Analysis it appears that some payments are being
made in lump sums instead of as work is completed.

General Counsel, Asst.
Superintendent - B. Myles,
Finance Committee

10/24/14

Hired a Box Office Manager who will go through Board on
Monday 10/13/14 and start work on 10/14/14.

Anaylyzed the Master Schedule, identified the hours
technical services are needed and who would be assigned.
Evaluate the need for a Facilities Manager based on the
work performed this year.

17

Principal, Artistic Director,
LSDMC Finance Committee,
Technical Theater Faculty

Complete

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
c. Reevaluate the Building Engineer requirement at SCPA, as On 10/7 requested from the Treasurer's Office the Payroll
well as District-wide, because the arrangement can be cost cost for the 2 Building Engineers for FY14 and FY15 yearprohibitive for the community.
to-date as the LSDMC begins reviewing the FY16 budget.

Treasurer & LSDMC

Outstanding

Interim Budget Manager,
Internal Auditor, and District
Personnel

10/24/14

8. Parent Donations (Box Tops,
Kroger Plus Card, Target Red
Card)

a. Create a clear procedure on how this process will work.
Communicate to parents the need to change their donation
designation so that funds are routed to SCPA instead of
the Friends.

Obtained the District donor letter that states the District
does not have a 501©(3) designation. This letter did not
suffice and either a form 990 or 941 needs to be provided.
In process of obtaining.

9. Student Activity Funds

a. Update the entire Student Activity Fund (SAF) Manual to
provide updated guidance on operation standards,
particularly on proper cash handling procedures.

Including this item as an audit recommendation for the
Treasurer's Office Audit.

CPS Treasurer, Internal Auditor

TBD

b. Recommend that the Treasurer's Office Management
Including this item as an audit recommendation for the
submit a written plan to the Board that outlines what will be Treasurer's Office Audit.
done and why along with the short and long term impact.

Board, CPS Treasurer, Internal
Auditor

TBD

Board Finance Committee

TBD

c. Recommend that the Treasurer/CFO has responsibility for
the individuals in the school offices that collect, record and
deposit the public funds entrusted to the District and
institute cash collection under dual control along with
proper segregation of duties.

Not yet addressed. To ensure operating in accordance
with ORC 3313.31 which states that "...the treasurer shall
direct and assign employees directly engaged in the dayto-day fiscal operations of the district…" ORC section
3319.01 states that "…the superintendent shall direct and
assign teachers and other employees of the district or
service center, except as provided in division (B) of section
3313.31..."

10. CPS $45K Emergency Loan

a. Establish and document a written repayment plan that
Still being determined from which source this amount will
includes terms & conditions, particularly about the purpose be repaid. Have currently used $36.9K of this amount for
of the loan, how it will repaid and when.
the productions.

Interim Budget Manager &
Oversight Committee

TBD

11. SCPA Enrichment Fees

a. Create a tracking mechanism to identify students that have Assessing the population of students who have yet to pay
& have not paid. Document written procedures that
the enrichment fee by 10/31/14. Inquiry about how
include what actions are taken when a child has not paid Powerschool can be used for this purpose.
and is not eligible to attend a fieldtrip. Promote use of
Payforit.net.

Interim Budget Manager, School
Sr. Accounting Technician

10/31/14

Superintendent, Board

TBD

CPS Treasurer / ITM / Public
Affairs

TBD

CPS Treasurer &
Superintendent

TBD

12. District Instructional Fees

b. Recommend that the Superintendent make a
determination on whether the SCPA Enrichment Fee
should be waived for students that receive free lunch just
like the District Instructional Fees are waived for those
students.

Not yet addressed.

a. Promote use of Payforit.net to collect fees by check and
credit card which will reduce the amount of cash in the
building.

Have communicated the functionality of a Payforit.net link
being added to the PowerSchool with ITM, who agrees and
is working to prioritize this with other initiatives.

b. Conduct comprehensive training to address all operational Not yet scheduled.
aspects of SAFs.
18

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
13. General Fund and Artistic Budget a. Recommend implementing a more thorough budget review The LSDMC is beginning their review of budget
process. Recommend that the budget expenditures be
information in preparation for FY16.
approved by the LSDMC to ensure that the expenditures
align with school initiatives such as The One Plan.

14. Out of State School Tuition

Item
1. Private Lesson Scholarships

a. Conduct further review. Appears that installment
Followed up with Leslie Bryant in Customer Service to
functionality has not been set up nor tuition letters sent out obtain reporting that verifies Out of State Tuition is being
to families.
collecting and is current.

ANONYMOUS GRANT APPROVED EXPENDITURES
Recommendation
Action Item as of 10/30/14
a. Create written procedures that detail the selection and
Being reviewed.
award process. The Oversight Committee will operate in
an advisory capacity to assess how a larger portion of the
student body can benefit from the need and merit-based
scholarships.

2. Staffing: Administrative &
Private/Supplemental

a. Identify the staff that is required for FY15 and document
their purpose and time requirements.

Supplemental staff payments are being structured by
General Counsel, with the supplemental staff tracking their
hours for payment in the short-term. E-mailed General
Counsel on 10/24 requesting an update.

3. Productions

a. Assess the feasibility to repurpose costumes and involve Inventory to be conducted. Using this year as a baseline
students in costume creation for the annual productions.
for identifying vendor relationships that can be leveraged.
Leverage vendor relationships for effective pricing. Charge Will be conducting an analysis at month-end.
admission for elementary productions to at least breakeven.
Put the shows together in a manner that the production
costs are covered by Box Office receipts.

Board, LSDMC Finance
Committee, and School
Administration

Ongoing

Board, Interim Budget Manager
and LSDMC Finance
Committee

TBD

Responsible Person
Artistic Director & Interim
Budget Manager, Oversight
Committee, Mayerson
Representative

Due Date
TBD

Board, Superintendent,
Treasurer & General Counsel

TBD

SCPA Artistic Director, Box
Office Manager, Interim Budget
Manager, Technical Theater
Director

TBD

SCPA Artistic Director, Box
Office Manager, LSDMC
Finance Committee

Ongoing

Artistic Director & Interim
Budget Manager

TBD

4. Supplies & Equipment

a. Develop written procedures that detail in which
circumstances the PNC Card and the $45K Emergency
Loan should be used for a purchase instead of the normal
CPS requisition process which requires lead-time.

Have had continuous communications regarding any
purchases with an emphasis on transparency and fiscal
responsibility. Reviewing and analyzing all transaction for
Q1.

5. Marketing & Promotions

a. Identify best practices and apply those in creating an
informative, interactive and comprehensive website.
Assess how students can play an integral role in the
design and other aspects. Conduct a gap analysis of what
information is currently included on the website versus
what is desired, then generate a strategic plan to address
the needs of all stakeholders.

SCPA's website is currently not on a CPS server.
Artistic Director, & Public Affairs,
Discussing with Mr. Brokamp the requirements to have the LSDMC Marketing Committee,
website placed on CPS servers, as well as assigning a
Parents of SCPA, Mayerson
local webmaster.
Representative

19

TBD

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
6. Maintenance

a. No specific recommendation; however, as with each line
item compare the budget to the actual and assess the
variance, use as a baseline for budget forecast.

Have requested the cost of the custodial and security staff
for FY14 and FY15 YTD to ensure a full picture is obtained
for the FY16 budget.

7. Discretionary

a. Have a documented trail of how the discretionary funds are The LSDMC is beginning their review of budget
used.
information in preparation for FY16.

Treasurer, LSDMC Finance
Committee, Interim Budget
Manager

TBD

Interim Budget Manager &
LSDMC Finance Committee

TBD

Responsible Person
Interim Budget Manager &
LSDMC Finance Committee

Due Date
TBD

OTHER
Item
1. Spirit Shop

Recommendation
a. Develop written procedures related to inventory, cash
handling, and ordering. Identify hours of operation and
who would monitor the operations.

Action Item as of 10/30/14
To be explored during second quarter. The Principal has
opened the Spirit Shop with

2. Summer Camps: Summer Dance
Intensive & Technical Theater

a. Charge an appropriate fee for for-profit summer camps
To be explored during second quarter.
that includes SCPA and non-SCPA students, in accordance
with Board Policy 7510 - Use of District Facilities &
Property.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee,
Mayerson Representative

TBD

3. Capital Assets

a. Create written procedures for the proper handling of capital To be explored during second quarter.
assets.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee

TBD

b. Generate an inventory list for the contents in the off-site
To be explored during second quarter.
trailer, determine whether those items can be stored in the
school building. Assess insurance coverage. Determine
whether there are rental agreements for the SCPA owned
instruments that are rented to students.

Internal Auditor, Interim Budget
Manager, Artistic Director,

TBD

4. Suzuki Program

a. Needs immediate further review.

Moving forward with program established by Dr. Rudnick,
because CPS program does not cover SCPA. Will be
seeking best practices in this area along with others as a
result of the ASN review.

Artistic Director, ASN, LSDMC,
Deputy Superintendent

TBD

5. Holding Two District Jobs at a
Premium

a. Ensure that school employees are not paid off book or
receive compensation from vendors.

Anaylyzed the Master Schedule, identified the hours
Artistic Director, Internal Auditor,
technical services are needed and who would be assigned.
General Counsel, LSDMC
Evaluate the need for a Facilities Manager based on the
work performed this year. E-mailed General Counsel on
10/24 for an update.

TBD

6. The Friends of SCPA

a.

Need to discuss wrap-up strategy further with Asst.
General Counsel in light of the Friends pending dissolution
date of 11/27/14.

TBD

Recommend that General Counsel notify the Friends in
writing to vacate the SCPA building, create a written plan to
secure all outstanding accounts payables and donations.
written arrangement with the Friends that details how funds
will be directed to CPS on behalf of SCPA.

20

General Counsel, Internal
Auditor, Interim Budget
Manager, LSDMC and
Oversight Committee, Mayerson
Representative

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
7. Career Tech

a. Recommend a standing meeting between the Assistant
Superintendent, Career Tech Manager, an ILT
Representative, Board member and Internal Auditor to
discuss how to be strategic in maximizing Career Tech
opportunities and funding at SCPA as well as other
schools.

Have established standing meetings with Career Tech
Manager and Asst. Superintendent to understand how
Career Tech initiatives can be maximized.

8. Master Schedule

a. Re-evaluate the Master Schedule process. Explore the
feasibility of focusing on, expanding and marketing Arts
Administration and many other career paths.

9. SCPA Counselor

Asst. Superintendent & Career
Tech Manager, Principal, Artistic
Director, ILT Representative,
Board Representative, Internal
Auditor, LSDMC Finance
Committee, Drama Teacher Liaison

TBD

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

b. Seek out opportunities to use flex credit which can be used Meeting with Asst. Superintendent on 10/28 to discuss this
even with a non-Career Tech certified instructor.
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

c. Reframe the production mindset from quantity to increased Meeting with Asst. Superintendent on 10/28 to discuss this
quality, allowing greater focus for teachers and students.
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

d. Determine expected quantifiable results from each show
such as what experience are the students being provided
and does each production involve all pathways?

Meeting with Asst. Superintendent on 10/28 to discuss this
strategy and establish a method and timeframe of
reporting progress.

Eve, Elissa, Asst.
Superintendent, Career Tech
Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

e. Strategically recruit students to maximize every pathway
based on Ohio Department of Education (ODE)
requirements. Ensure that audition critieria is clearly
communicated and consistently applied.

Meeting with Asst. Superintendent on 10/28 to discuss this Asst. Superintendent, Career
strategy and establish a method and timeframe of
Tech Manager, Principal, Artistic
reporting progress.
Director, ILT, Drama Teacher Liaison

TBD

a. Include the counsel information prominently on the SCPA
webpage for students and parents to easily access.

Sent e-mail on 10/27 to Dr. Rudnick and Mr. Brokamp to
inquire about SCPA website strategy.

Artistic Director, & Public Affairs

TBD

b. Maximize Naviance use for students and parents.

Meeting with every student and in many cases parents as
well. Sharing the benefits of Naviance. Started with
seniors and working way backwards to other grades.

SCPA Counselor, Asst.
Superintendent, Kelly
Broscheid, Asst. Supt Brown

TBD

Counselor, ILT, Principal, Asst.
Superintendent

TBD

c. Provide AP courses which are more applicable to the
Provide listing of all AP courses to ILT to obtain their input
population of students at SCPA. Evaluate the AP offerings, and recommendations.
which teachers are selected to teach which courses, and
how students are recommended for certain AP courses.

21

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
10. SCPA's Evolution

a. Explore the feasibility of obtaining Title I funding for lower
grades.

11. Enrollment & Audition Process

Meet with Grant Director to understand the structure and
requirements that determine Title I feasibility.

Grant Director, Internal Auditor

TBD

a. Revisit the mandatory sibling enrollment currently in place Not yet addressed.
at the school to align with all other schools in the district.

Board

TBD

b. Recommend that the Board reconsider the 3rd to 4th
Not yet addressed.
grade and 8th to 9th grade mandatory continuation, as well
as the sibling policy. Consider other schools in the district
as models in that being a sibling is not a criteria for
admittance to promote a consistent approach.

Board

TBD

c. Consider increasing the space at SCPA to allow for
additional programming and the expansion of successful
programs.

Not yet addressed.

Board

TBD

d. Strengthen the exit process and support to other magnet
schools where applicable, where these students would
have priority.

Not yet addressed.

Board, Principal, Artistic Director

TBD

Board, Principal, Artistic
Director, ILT, ASN, Oversight
Committee

TBD

Guidance Counselor, ILT,
Internal Auditor

TBD

b. Discuss the approach for working with AdvancED with the Setup meeting with the English 11AP instructor's approach
English 11AP instructor who is facilitating the AdvanceED - Mary Morgan
accreditation review for SCPA.

Principal, English 11AP
Instructor, ILT, Internal Auditor

TBD

13. Arts School Network

a. Collaborate with the Arts School Network to have a review Sent correspondence in August, following up to obtain next
completed before the end of the school year.
steps and directions on how to proceed. - UPDATE

Board, Oversight Committee,
Interim Budget Manager,
Mayerson Representative

TBD

14. Phase Rx5 - Readiness for
College and Career

a. Recommend improved early intervention for students to
prepare them for both academic and career success.

Not yet addressed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN

TBD

b.

Not yet addressed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN,
M. Wyatt, Internal Auditor,
Mayerson

TBD

Principal, Dr. White, Ms. White,
ILT, Guidance Counselor, APV,
M. Wyatt, Internal Audit

Ongoing

Guidance Counselor, APV, Dr.
White, Ms. White

TBD

e. Create a written enrollment and audition process based on Not yet addressed.
best practices and that clearly addresses the most
frequent concerns.
12. AdvancED Accreditation

a. Review the AdvancED accreditation policies and
procedures to proactively prepare for the process.

Reviewing the policies and procedures.

15. Academic Parent Volunteers

Leverage Junior and Senior students to serve as mentors
and positive examples for the younger students.
a. Recommend the School Administration create a strong
In-process
relationship with the Guidance Counselor and Academic
Parent Volunteers to obtain assistance when needed.

16. Other

a. College Resource Center

Not yet addressed.

22

16. Other

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
b. Student Assembly

Not yet addressed.

c. Suspension and Expulsion information/strategy

Supportive data.

d. School Resource Officer and A.L.I.C.E. training

Not yet addressed.

e. Proper use of Space

Have space allocation information from Robin Brandon.

f. Creation of Parent Teacher Organization by end of 2nd
quarter

Not yet addressed.

23

Principal, Artistic Director,
LSDMC
Board Member Copeland
Dansby, Bill Myles, Guidance
Counselor

TBD

Principal, Security, LSDMC, ILT

TBD

Principal, Facilities, LSDMC

TBD

Principal, LSDMC, ILT

TBD

TBD

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
Item
1. Oversight Committee
2. Grants
3. Box Office Receipts

INCOME
Recommendation
Action Item as of 10/10/14
a. Develop an Oversight Committee. Hold the first meeting in Communicated with community members to assess
October.
interest. Scheduled meeting.
a.
Moved and approved by the Board.
Move the anonymous donor funds to a Fund 19.
a. Hire a Box Office Manager.
Hired a Box Office Manager who will go through Board on
Monday 10/13/14 and start work on 10/14/14.
b. Hire an Interim Budget Manager.

Confirmed with Grantor that a Finance-focused position
was needed to properly facilitate the grant and provide
fiscal accountability.

c. Implement Credit Card Functionality.

Need to amend Showclix contract to be between CPS and
Showclix. Negotiate terms to be more favorable for the
District.

4. Laptop

a. Obtain laptops to facilitate electronic note-taking during
meetings which can be efficiently distributed to ensure
transparency and promote timely feedback when needed.

They have been ordered.

5. Show Underwriters

a. Develop written procedures that include how and when
show underwriters are contacted as well as details the
parameters of the relationship. Maintain an active
database of prior and potential show underwriters.

Focusing on other initiatives currently, but this will be
revisited for the FY16 season. The LSDMC Finance
Committee has discussed reaching out informally to
potential Show Underwriters as opportunities arise.

6. Schedule E

a. Instructional Leadership Team (ILT) make a
recommendation regarding the budget for this privately
funded amount.

General Counsel is preparing the necessary
documentation for these employees.

7. Rental Revenue

a. Enforce Board Policy 7510 - Use of District Facilities and Not actively pursuing these options until proper
Property along with the rental application process detailed accountability achieved to enforce current Board Policies
in the Facilities section of the CPS website and Staffnet.
and applicable procedures.

b. Review the FY15 Master Facilities Usage Calendar and
existing requested rental contracts to assess where
modifications are warranted.

8. Parent Donations (Box Tops,
Kroger Plus Card, Target Red
Card)

Anaylyzed the Master Schedule, identified the hours
technical services are needed and who would be assigned.
Evaluate the need for a Facilities Manager based on the
work performed this year.

Responsible Person
Internal Auditor, Interim Budget
Manager
Grant Director

Due Date
Complete

Human Resources

Complete

Grantor

Complete

CPS Treasurer/CFO, General
Counsel & Interim Budget
Manager

10/17/14

CIO

10/31/14

LSDMC Finance Committee

Ongoing

General Counsel, Asst.
Superintendent - B. Myles,
Finance Committee

10/17/14

Interim Budget Manager, Internl
Audit and Oversight Committee,
LSDMC Finance Committee

TBD

Principal, Artistic Director,
LSDMC Finance Committee

TBD

c. Reevaluate the Building Engineer requirement at SCPA, as Requested from the Treasurer's office the payroll for the 2
well as District-wide, because the arrangement can be cost Building Engineers for FY14 and FY15 year-to-date as the
prohibitive for the community.
LSDMC begins reviewing the FY16 budget.

Treasurer & LSDMC

a. Create a clear procedure on how this process will work.
Communicated at the Community Meeting held on 10/2 to
Communicate to parents the need to change their donation change allocations to CPS instead of the Friends.
designation so that funds are routed to SCPA instead of
the Friends.

Interim Budget Manager and
Principal

24

Complete

Ongoing

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
9. Student Activity Funds

a. Update the entire Student Activity Fund (SAF) Manual to
provide updated guidance on operation standards,
particularly on proper cash handling procedures.

Still needs to be updated.

CPS Treasurer

TBD

b. Recommend that the Treasurer's Office Management
Not yet addressed.
submit a written plan to the Board that outlines what will be
done and why along with the short and long term impact.

Board

TBD

c. Recommend that the Treasurer/CFO has responsibility for Not yet addressed.
the individuals in the school offices that collect, record and
deposit the public funds entrusted to the District and
institute cash collection under dual control along with
proper segregation of duties.

Board

TBD

10. CPS $45K Emergency Loan

a. Establish and document a written repayment plan that
Still being determined from which source this amount will
includes terms & conditions, particularly about the purpose be repaid. Have currently used $25K of this amount for
of the loan, how it will repaid and when.
the productions.

Interim Budget Manager &
Oversight Committee

TBD

11. SCPA Enrichment Fees

a. Create a tracking mechanism to identify students that have Assessing the population of students who have yet to pay
& have not paid. Document written procedures that
the enrichment fee by 10/31/14.
include what actions are taken when a child has not paid
and is not eligible to attend a fieldtrip. Promote use of
Payforit.net.

Interim Budget Manager

10/31/14

Superintendent

TBD

CPS Treasurer / ITM / Public
Affairs

TBD

CPS Treasurer &
Superintendent
Board, LSDMC Finance
Committee, and School
Administration

TBD

12. District Instructional Fees

b. Recommend that the Superintendent make a
determination on whether the SCPA Enrichment Fee
should be waived for students that receive free lunch just
like the District Instructional Fees are waived for those
students.

Not yet addressed.

a. Promote use of Payforit.net to collect fees by check and
credit card which will reduce the amount of cash in the
building.

Have communicated the functionality of a Payforit.net link
being added to the PowerSchool with ITM, who agrees and
is working to prioritize this with other initiatives.

b. Conduct comprehensive training to address all operational Not yet scheduled.
aspects of SAFs.
13. General Fund and Artistic Budget a. Recommend implementing a more thorough budget review The LSDMC is beginning their review of budget
process. Recommend that the budget expenditures be
information in preparation for FY16.
approved by the LSDMC to ensure that the expenditures
align with school initiatives such as The One Plan.

14. Out of State School Tuition

Item

a. Conduct further review.

Being reviewed.

ANONYMOUS GRANT APPROVED EXPENDITURES
Recommendation
Action Item as of 10/10/14
25

Ongoing

Board, Interim Budget Manager
and LSDMC Finance
Committee

TBD

Responsible Person

Due Date

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
1. Private Lesson Scholarships

a. Create written procedures that detail the selection and
Being reviewed.
award process. The Oversight Committee will operate in
an advisory capacity to assess how a larger portion of the
student body can benefit from the need and merit-based
scholarships.

2. Staffing: Administrative &
Private/Supplemental

a. Identify the staff that is required for FY15 and document
their purpose and time requirements.

3. Productions

a. Assess the feasibility to repurpose costumes and involve Inventory to be conducted. Using this year as a baseline
students in costume creation for the annual productions.
for identifying vendor relationships that can be leveraged.
Leverage vendor relationships for effective pricing. Charge Will be conducting an analysis at month-end.
admission for elementary productions to at least breakeven.
Put the shows together in a manner that the production
costs are covered by Box Office receipts.

Supplemental staff payments are being structured by
General Counsel, with the supplemental staff tracking their
hours for payment in the short-term.

4. Supplies & Equipment

a. Develop written procedures that detail in which
circumstances the PNC Card and the $45K Emergency
Loan should be used for a purchase instead of the normal
CPS requisition process which requires lead-time.

Have had continuous communications regarding any
purchases with an emphasis on transparency and fiscal
responsibility. Reviewing and analyzing all transaction
documentation.

5. Marketing & Promotions

a. Identify best practices and apply those in creating an
Have requested from Public Affairs the schedule for high
informative, interactive and comprehensive website.
school websites being updated.
Assess how students can play an integral role in the
design and other aspects. Conduct a gap analysis of what
information is currently included on the website versus
what is desired, then generate a strategic plan to address
the needs of all stakeholders.

6. Maintenance

a. No specific recommendation; however, as with each line
item compare the budget to the actual and assess the
variance, use as a baseline for budget forecast.

7. Discretionary

a. Have a documented trail of how the discretionary funds are The LSDMC is beginning their review of budget
used.
information in preparation for FY16.

Have requested the cost of the custodial and security staff
for FY14 and FY15 YTD to ensure a full picture is obtained
for the FY16 budget.

Artistic Director & Interim
Budget Manager, Oversight
Committee

TBD

Board, Superintendent,
Treasurer & General Counsel

TBD

SCPA Artistic Director, Box
Office Manager, Interim Budget
Manager

TBD

SCPA Artistic Director, Box
Office Manager, LSDMC
Finance Committee

TBD

Artistic Director & Interim
Budget Manager

TBD

Artistic Director, & Public Affairs,
LSDMC Marketing Committee,
Parents of SCPA

TBD

Treasurer, LSDMC Finance
Committee, Interim Budget
Manager

TBD

Interim Budget Manager &
LSDMC Finance Committee

TBD

Responsible Person
Interim Budget Manager &
LSDMC Finance Committee

Due Date
TBD

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee

TBD

OTHER
Item
1. Spirit Shop

2. Summer Camps: Summer Dance
Intensive & Technical Theater

Recommendation
a. Develop written procedures related to inventory, cash
handling, and ordering. Identify hours of operation and
who would monitor the operations.

Action Item as of 10/10/14
To be explored during second quarter.

a. Charge an appropriate fee for for-profit summer camps
To be explored during second quarter.
that includes SCPA and non-SCPA students, in accordance
with Board Policy 7510 - Use of District Facilities &
Property.

26

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
3. Capital Assets

a. Create written procedures for the proper handling of capital To be explored during second quarter.
assets.

Interim Budget Manager,
LSDMC Finance Committee
and Oversight Committee

TBD

b. Generate an inventory list for the contents in the off-site
To be explored during second quarter.
trailer, determine whether those items can be stored in the
school building. Assess insurance coverage. Determine
whether there are rental agreements for the SCPA owned
instruments that are rented to students.

Internal Auditor, Interim Budget
Manager, Artistic Director,

TBD

4. Suzuki Program

a. Needs immediate further review.

Moving forward with program established by Dr. Rudnick,
because CPS program does not cover SCPA. Will be
seeking best practices in this area along with others as a
result of the ASN review.

Artistic Director, ASN, LSDMC,
Deputy Superintendent

TBD

5. Holding Two District Jobs at a
Premium

a. Ensure that school employees are not paid off book or
receive compensation from vendors.

Anaylyzed the Master Schedule, identified the hours
Artistic Director, Internal Auditor,
technical services are needed and who would be assigned.
General Counsel, LSDMC
Evaluate the need for a Facilities Manager based on the
work performed this year.

TBD

6. The Friends of SCPA

a.

Notified grantor organizations about the Friends
dissolution. Met with Friends Treasurer/ Secretary on 10/9
and obtained a listing of assets and liabilities. Discussed
the Friends wrap-up strategy.

TBD

7. Career Tech

Recommend that General Counsel notify the Friends in
writing to vacate the SCPA building, create a written plan to
secure all outstanding accounts payables and donations.
written arrangement with the Friends that details how funds
will be directed to CPS on behalf of SCPA.
a. Recommend a standing meeting between the Assistant
Have established standing meetings with Career Tech
Superintendent, Career Tech Manager, an ILT
Manager and Asst. Superintendent to understand how
Representative, Board member and Internal Auditor to
Career Tech initiatives can be maximized.
discuss how to be strategic in maximizing Career Tech
opportunities and funding at SCPA as well as other
schools.

General Counsel, Internal
Auditor, Interim Budget
Manager, LSDMC and
Oversight Committee

Asst. Superintendent & Career
Tech Manager, Principal, Artistic
Director, ILT Representative,
Board Representative, Internal
Auditor, LSDMC Finance
Committee, Drama Teacher Liaison

TBD

Not yet addressed.

Asst. Superintendent, Career
Tech Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

b. Seek out opportunities to use flex credit which can be used Not yet addressed.
even with a non-Career Tech certified instructor.

Asst. Superintendent, Career
Tech Manager, Principal, Artistic
Director, ILT, LSDMC

TBD

c. Reframe the production mindset from quantity to increased Not yet addressed.
quality, allowing greater focus for teachers and students.

Asst. Superintendent, Career
Tech Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

8. Master Schedule

a. Re-evaluate the Master Schedule process. Explore the
feasibility of focusing on, expanding and marketing Arts
Administration and many other career paths.

27

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
d. Determine expected quantifiable results from each show
such as what experience are the students being provided
and does each production involve all pathways?

Not yet addressed.

Asst. Superintendent, Career
Tech Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

e. Strategically recruit students to maximize every pathway
based on Ohio Department of Education (ODE)
requirements. Ensure that audition critieria is clearly
communicated and consistently applied.

Not yet addressed.

Asst. Superintendent, Career
Tech Manager, Principal, Artistic
Director, ILT, Drama Teacher Liaison

TBD

a. Include the counsel information prominently on the SCPA
webpage for students and parents to easily access.

Have requested from Public Affairs the schedule for high
school websites being updated.

Artistic Director, & Public Affairs

TBD

b. Maximize Naviance use for students and parents.

Meeting with every student and in many cases parents as
well. Sharing the benefits of Naviance. Started with
seniors and working way backwards to other grades.

SCPA Counselor, Asst.
Superintendent

TBD

c. Provide AP courses which are more applicable to the
Provide listing of all AP courses to ILT to obtain their input
population of students at SCPA. Evaluate the AP offerings, and recommendations.
which teachers are selected to teach which courses, and
how students are recommended for certain AP courses.

Counselor, ILT, Principal, Asst.
Superintendent

TBD

10. SCPA's Evolution

a. Explore the feasibility of obtaining Title I funding for lower
grades.

Grant Director, Internal Auditor

TBD

11. Enrollment & Audition Process

a. Revisit the mandatory sibling enrollment currently in place Not yet addressed.
at the school to align with all other schools in the district.

Board

TBD

b. Recommend that the Board reconsider the 3rd to 4th
Not yet addressed.
grade and 8th to 9th grade mandatory continuation, as well
as the sibling policy. Consider other schools in the district
as models in that being a sibling is not a criteria for
admittance to promote a consistent approach.

Board

TBD

c. Consider increasing the space at SCPA to allow for
additional programming and the expansion of successful
programs.

Not yet addressed.

Board

TBD

d. Strengthen the exit process and support to other magnet
schools where applicable, where these students would
have priority.

Not yet addressed.

Board, Principal, Artistic Director

TBD

Board, Principal, Artistic
Director, ILT, ASN, Oversight
Committee

TBD

Guidance Counselor, ILT,
Internal Auditor

TBD

9. SCPA Counselor

Meet with Grant Director to understand the structure and
requirements that determine Title I feasibility.

e. Create a written enrollment and audition process based on Not yet addressed.
best practices and that clearly addresses the most
frequent concerns.
12. AdvancED Accreditation

a. Review the AdvancED accreditation policies and
procedures to proactively prepare for the process.

Reviewing the policies and procedures.

28

12. AdvancED Accreditation

SCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix
b. Discuss the approach for working with AdvancED with the Setup meeting with the English 11AP instructor's approach
English 11AP instructor who is facilitating the AdvanceED
accreditation review for SCPA.

Principal, English 11AP
Instructor, ILT, Internal Auditor

TBD

13. Arts School Network

a. Collaborate with the Arts School Network to have a review Sent correspondence in August, following up to obtain next
completed before the end of the school year.
steps and directions on how to proceed.

Artistic Director, Oversight
Committee, Interim Budget
Manager

TBD

14. Phase Rx5 - Readiness for
College and Career

a. Recommend improved early intervention for students to
prepare them for both academic and career success.

Not yet addressed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN

TBD

Not yet addressed.
Leverage Junior and Senior students to serve as mentors
and positive examples for the younger students.
a. Recommend the School Administration create a strong
In-process
relationship with the Guidance Counselor and Academic
Parent Volunteers to obtain assistance when needed.

Principal, Dr. White, Ms. White,
Guidance Counselor, ILT, ASN

TBD

Principal, Dr. White, Ms. White,
ILT, Guidance Counselor, APV

Ongoing

a. College Resource Center

Not yet addressed.

Guidance Counselor, APV, Dr.
White, Ms. White

TBD

b. Student Assembly

Not yet addressed.

TBD

c. Suspension and Expulsion information/strategy

Not yet addressed.

Principal, Artistic Director,
LSDMC
Asst. Superintendent, Principal,
Guidance Counselor

d. School Resource Officer and A.L.I.C.E. training

Not yet addressed.

Principal, Security, LSDMC, ILT

TBD

e. Proper use of Space

Not yet addressed.

Principal, Facilities, LSDMC

TBD

f. Creation of Parent Teacher Organization by end of 2nd
quarter

Not yet addressed.

Principal, LSDMC, ILT

TBD

b.

15. Academic Parent Volunteers

16. Other

29

TBD

Income and Expenditure - Time and Action Matrix
INCOME

Item
Oversight Committee
1. Grants

2.

Box Office Receipts

Issue
a. The Friends have not provided source
documents to validate the amounts of grants
that are to be received for the benefit of the
students.

Recommendation

Action Item

a. All grants and donations should be directed to Contact donors to ensure funds earmarked for
the Director of Grants, not to the schools or the student use are routed to and deposited with
Dissolved Friends of SCPA.
the District and used in accordance with the
designated purpose.

Responsible Person

Due Date

Asst General Counsel and Internal Auditor met
with Chris Kraus on 10/9 to understand the
Friends wrap-up strategy.

As of 10/10/14

Asst. General Counsel &
Internal Auditor

10/17/14

Human Resources

Complete

a. The Friends did not provide source documents a. Hire a Finance Director that reports to the
that substantiated the Box Office Receipts so a
Finance Committee that would handle all
calculation was performed to provide a
Financial aspects such as the Box Office
reasonable basis for a budgeted amount.
Receipts, Show Underwriters, Rentals,
Repayment of Emergency Loan, Parent
Donations, Scholarships and Supplemental
Payroll.

Quickly identify a viable candidate to hire as
the Box Office Manager

Hired a Box Office Manager who will go through
Board on Monday 10/13/14 and start work on
10/14/14.

Quickly identify a viable candidate to hire as
the SCPA Interim Business Manager.

Confirmed with Grantor that a Finance-focused Grantor & Internal Auditor Complete
position was needed to properly facilitate the
grant and provide fiscal accountability.

b. The Friends managed the collection of all Box
Office receipts. CPS will need to implement a
means to accept credit card payments for
ticket sales.

b. Implement Credit Card Functionality.

CPS Treasurer indicated that the district has a
PayPal account that can be used for this
purpose.

Need to amend Showclix contract to be
CPS Treasurer/CFO,
10/17/14
between CPS and Showclix. Negotiate terms to
General Counsel &
be more favorable for the District.
Interim Business Manager

c. There are no written procedures that have
been obtained from the Friends, so they will
need to be created.

c. Develop written procedures and communicate
them to all applicable persons, particularly, the
school office personnel who are authorized to
handle cash.

Identify best practices regarding Box Office
Met with Treasurer, Asst. Treasurer, Budget
Interim Business Manager 10/17/14
Standard Operating Procedures and use what is Manager, A/R Supervisor and Interim Business
applicable to create the SCPA Box Office
Manager to understand the details of what will
Procedures.
be required for seamless operations.

d. School Office personnel who handle cash and
d. Update the entire Student Activity Fund (SAF)
perform other operational duties do not have a
Manual to provide updated guidance on
current manual, nor has comprehensive
operation standards, particularly on proper
training been provided.
cash handling procedures.

Update the entire SAF manual with current
Still needs to be updated.
procedures and detailed instructions on how to
properly hand Fund 200 and 300 monies.

CPS Treasurer

TBD

e. No reports made available regarding ticket
sales.

e. Run weekly and monthly reports to identify
trends that can be used for budgeting and
planning purposes.

Identify what ticket database is used. Identify Showclix the current ticketing system will
what data can be obtained and create relevant continue to be used for consistency, and
reporting for decision-making.
reporting purposes. A/R Supervisor has been
setup in the system to facilitate proper
reconciliation and checks & balances.

f. No quantification of SCPA Box Office results.

f. Create a sub-account with the district's bank
account for the SCPA Box Office deposits to
have clear visibility into the volume of tickets
sold for budget and planning purposes.

Contact bank to determine how a sub-zero
The A/R Supervisor and Budget Manager
balance account could be setup to include only creating the proper account codes to allow
Box Office items to facilitate reconciliations and transparency into revenues and expenditures
proper budgeting.
for each production to facilitate proper
budgeting.

CPS Treasurer

10/17/14

Identify current show underwriters, reach out to Focusing on other initiatives currently, but this
them, share the season events and ways/levels will be revisited for the FY16 season. The
of participation. Create a strategy to engage LSDMC Finance Committee has discussed
potential show underwriters and gauge their
reaching out informally to potential Show
interest level.
Underwriters as opportunities arise.

LSDMC Finance
Committee

Ongoing

Asst. Superintendent &
Career Tech Manager

wk of
10/13

General Counsel

10/17/14

Interim Business Manager Complete

3.

Show Underwriters

a. There is no one in the role to contact and
follow-up with Show Underwriters.

a. Develop written procedures that include how
and when show underwriters are contacted as
well as details the parameters of the
relationship. Maintain an active database of
prior and potential show underwriters.

4.

Career Tech

a. There is an opportunity to maximize strategic
Career Tech hiring for SCPA.

a. Be strategic and proactive in hiring Career Tech Evaluate how the Career Tech ODE Standards
personnel to maximize Career Tech funding
related to media arts, visual design and
that could be received.
performing arts can be optimized at SCPA.

5.

Schedule E

a. Not a specific issue, at this time.

The ILT has made a recommendation regarding General Counsel is preparing the necessary
a. Instructional Leadership Team (ILT) make a
recommendation regarding the budget for this the budget amount for Schedule E or privately documentation for these employees.
privately funded amount.
funded instruction, awaiting Board approval.

6.

Rental Revenue

a. Renters of the school facility were slow to pay, a. Enforce Board Policy 7510 - Use of District
if they paid at all. Don't have confidence that
Facilities and Property along with the rental
all source documents to support rental receipts
application process detailed in the Facilities
were received from The Friends.
section of the CPS website and Staffnet.

Evaluate the cost for district personnel and
private renters to utilize school facilities (i.e..
building, gym, fields, etc.). Determine if costs
are reasonable or inflated based on the
individuals performing rental related services.
Evaluate the oversight of Principal's discretion
not to charge for the use of the school facility.

7.

Parent Donations (Box
Tops, Kroger Plus Card,
Target Red Card)

a. Unclear what funds may still be received by
a. Needs further review. Create a clear procedure
The Friends through various donation channels.
on how this process will work. Communicate to
parents the need to change their donation
designation so that funds are routed to SCPA
instead of the Friends.

Confirm how these funds are collected and the Communicated at the Community Meeting held Interim Business Manager Ongoing
sources. Identify PTO organization involvement on 10/2 to change allocations to CPS instead of
and Principal
in light of Board Policy 9140 Parent/Family
the Friends. In this year of transition a PTO has
Engagement.
not be established yet, but a non-financial
parent volunteer group is active to help support
teacher and student needs.

8.

Student Activity Funds

a. Opportunities exist to enhance internal controls a. Update the entire Student Activity Fund (SAF)
through segregation of duties and collection of
Manual to provide updated guidance on
cash using dual controls.
operation standards, particularly on proper
cash handling procedures.

Update the entire SAF manual with current
Still needs to be updated.
procedures and detailed instructions on how to
properly hand Fund 200 and 300 monies.

9.

CPS $45K Emergency
Loan

a. A detailed repayment plan has not been
documented.

Identify the best financial channel to use to
repay the loan. Using Box Office receipts to
repay the loan may skew the data used to
assess whether Box Office receipts alone can
support the production costs.

a. Establish and document a written repayment
plan that includes terms & conditions,
particularly about the purpose of the loan, how
it will repaid and when.

Have established standing meetings with
Career Tech Manager and Asst. Superintendent
to understand how Career Tech initiatives can
be maximized.

Not actively pursuing these options until proper
Interim Business
accountability achieved to enforce current
Manager, Internl Audit
Board Policies and applicable procedures.
and Oversight Committee

Still being determined from which source this
amount will be repaid. Have currently used
$25K of this amount.

CPS Treasurer

9/30/14

TBD

Interim Business Manager 10/17/14
& Oversight Committee

Income and Expenditure - Time and Action Matrix
10.

SCPA Enrichment Fees

11.

District Instructional Fees

a. No tracking of which students have paid their
enrichment fee and who has an outstanding
balance. There is a question of whether this
fee should be waived for students that receive
free lunch in the same manner as the
instructional fees are waived for those
students.
Large amounts of cash are received in the
school building and the personnel responsible
for handling that cash have not received
comprehensive training nor have an updated
SAF manual.

Determine whether the Enrichment Fees should Assessing the population of students who have
a. Create a tracking mechanism to identify
students that have & have not paid. Document be waived for students that receive free lunch yet to pay the enrichment fee by 10/31/14.
written procedures that include what actions
in the same manner that Instructional Fees are
are taken when a child has not paid and is not waived for those students.
eligible to attend a fieldtrip. Promote use of
Payforit.net.
a. Promote use of Payforit.net to collect fees by
check and credit card which will reduce the
amount of cash in the building.

Assess feasibility of having the Payforit.net link
more prominently placed on the CPS website
and add a link to Payforit.net to the
PowerSchool Fee page for efficient flow -once a
fee has been viewed on PowerSchool the
Payforit.net link can be clicked directly to pay
the fee.

Have communicated the functionality of a
Payforit.net link being added to the
PowerSchool with ITM, who agrees and is
working to prioritize this with other initiatives.

b. Conduct comprehensive training to address all Identify individuals that are involved in the SAF Not yet scheduled.
operational aspects of SAFs.
processes and coordinate training with them
and/or their supervisors.
12.

General Fund

a. The majority of the annual school budget is
a. Determine that the General Fund dollars are
supplied by General Fund items. It is helpful to
budgeted and allocated in an appropriate
obtain a comprehensive, aggregated view of all
manner.
income sources & expenditures.

An annual General Fund budget is submitted to The LSDMC is beginning their review of budget
the Treasurer's Department and reviewed for
information in preparation for FY16.
reasonableness.

13.

Out of State School
Tuition

a. Unclear how the tuition is handled and where it a. Conduct further review.
is allocated.

Confirm what fund these monies are deposited Being reviewed
into and determine how then allocated to SCPA.

Superintendent

10/31/14

CPS Treasurer / ITM /
Public Affairs

TBD

CPS Treasurer &
Superintendent

10/17/14

LSDMC and School
Administration

Ongoing

Interim Business Manager 10/31/14
and LSDMC Finance
Committee

ANONYMOUS GRANT APPROVED EXPENDITURES

Item
Issue
Recommendation
1. Private Lesson Scholarshi a. It seems that not as many students as possible a. Create written procedures that detail the
are benefitting from the scholarships.
selection and award process.

Action Item
Assess how the benefit to a larger portion of
Being reviewed.
the student body can be achieved for the need
& merit based scholarships.

Responsible Person Due Date
Artistic Director & Interim 10/31/14
Business Manager

2.

Staffing: Administrative
& Private/Supplemental

a. Appears that some staff are receiving premium a. Board approval is now required for these
pay.
positions. Manage their payroll through the
applicable channel either the CPS payroll or
requisition process.

Identify and communicate the standard
turnaround for payments through the
requisition process.

Supplemental staff payments are still being
structured by General Counsel, with the
supplemental staff tracking their hours for
payment in the short-term.

CPS Treasurer & General
Counsel

10/31/14

3.

Productions

a. There is a current practice of relying on grant
a. Assess the feasibility to repurpose costumes
proceeds to fund productions, instead of
for annual productions. Leverage vendor
ensuring they are self-sustaining based on Box
relationships for effective pricing. Charge
Office Receipts.
admission for elementary productions to at
least break-even.

Conduct inventory of costumes and sets.

Inventory to be conducted. Using this year as
a baseline for identifying vendor relationships
that can be leveraged. Will be conducting an
analysis at month-end

SCPA Artistic Director

10/31/14

4.

Supplies & Equipment

a. There is an opportunity to strengthen the
processes around obtaining supplies &
equipment.

5.

Marketing & Promotions

a. Website is in need of major renovation. This
a. Identify best practices and apply those in
comprehensive project would include all of the
creating an informative, interactive and
needs of SCPA and not just the artistic area.
comprehensive website. Assess how students
can play an integral role in the design and
other aspects.

6.

Maintenance

a. Not a specific issue, at this time.

a. No specific recommendation; however, as with Compare the actual expenditures to budget,
each line item compare the budget to the
quantify and understand the variance; make
actual and assess the variance, use as a
appropriate adjustments.
baseline for budget forecast.

Have requested the cost of the custodial and
security staff for FY14 and FY15 YTD to ensure
a full picture is obtained for the FY16 budget.

7.

Discretionary

a. Even though this is a discretionary fund, there
needs to be an basis for its usage.

a. Have a documented trail of how the
discretionary funds are used.

The LSDMC is beginning their review of budget Interim Business Manager 9/30/14
information in preparation for FY16.
& LSDMC Finance
Committee

1.

Item
Spirit Shop

Issue
a. No source information available to support the
Spirit Shop revenue. There are no written
procedures regarding the Spirit Shop
operations.

Recommendation
a. Develop written procedures related to
inventory, cash handling, and ordering.
Identify hours of operation and who would
monitor the operations.

a. Develop written procedures that detail in which Establish a clear decision-tree regarding when
circumstances the PNC Card and the $45K
to used the PNC card and when to use the CPS
Emergency Loan should be used for a purchase requisition process.
instead of the normal CPS requisition process
which requires lead-time.
Conduct a gap analysis of what information is
currently included on the website vs. what is
desired then generate a strategic plan to
address the needs of all stakeholders.

Compare the actual expenditures to budget,
quantify and understand the variance; make
appropriate adjustments.

Have had continuous communications
regarding any purchases with an emphasis on
transparency and fiscal responsibility.
Reviewing and analyzing all transaction
documentation.

Artistic Director & Interim 10/31/14
Business Manager

Have requested from Public Affairs the
schedule for high school websites being
updated.

Interim Business Manager 10/31/14
& Public Affairs

LSDMC Finance
Committee

10/31/14

OTHER

2.

Summer Camps: Summer a. Neither camp pays to use SCPA's facility.
Dance Intensive &
Technical Theater

3.

Capital Assets

To be explored during second quarter.

Responsible Person Due Date
Interim Business Manager 11/30/14
& LSDMC Finance
Committee

a. Charge an appropriate fee for for-profit summer Needs further review under the direction of the To be explored during second quarter.
camps that includes SCPA and non-SCPA
Finance Committee.
students, in accordance with Board Policy 7510
- Use of District Facilities & Property.

Interim Business
11/30/14
Manager, LSDMC Finance
Committee and Oversight
Committee

a. There is no written inventory list of the
a. Create written procedures for the proper
contents of the 10 off-site trailers that include
handling of capital assets.
items such as set designs, stage equipment,
etc.

Action Item
Explore other options for Spirit Wear such as
using an online fulfillment center that can be
accessed from the school website.

Generate an inventory list for the off-site
To be explored during second quarter.
trailer, determine whether those items can be
stored in the school building. Assess insurance
coverage. Determine whether there are rental
agreements for the SCPA owned instruments
that are rented to students.

Interim Business
11/30/14
Manager, LSDMC Finance
Committee and Oversight
Committee

Income and Expenditure - Time and Action Matrix
a. Need to clearly understand how this program
will work.

4.

Suzuki Program

5.

Holding Two District Jobs a. Need to clearly understand the roles school
at a Premium
personnel are performing and determine
whether it is appropriate.

6.

The Friends of SCPA

a. Needs immediate further review.

Confirm how the program will work and fit the
needs of students.

Moving forward with program established by
Dr. Rudnick, because CPS program does not
cover SCPA. Will be seeking best practices in
this area along with others as a result of the
ASN review.

a. Ensure that school employees are not paid off
book or receive compensation from vendors.

Communicate clear expectations regarding
proper relationships with vendors.

Anaylyzed the Master Schedule, identified the
hours technical services are needed and who
would be assigned. Evaluate the need for a
Facilities Manager based on the work
performed this year.

a. The Friends held a meeting to dissolve in July
a. Provide the Friends with a date to vacate their
2014. Even if they had not dissolved, they had
office in the SCPA building. Determine how
no money to support the Artistic Budget. While
deposited funds from the Dater Foundation
The Friends in past years appeared to be a
donation will be re-routed to SCPA. Secure all
good support for the students, the entity
outstanding accounts payables and donations.
eventually evolved into an entity that lacked
transparency.

Artistic Director, ASN,
LSDMC

11/30/14

Principal, Artistic Director, 11/30/14
LSDMC

Create a written plan with the Friends that
Notified grantor organizations about the
General Counsel, Internal 11/30/14
details when they will vacate the SCPA
Friends dissolution. Met with Friends Treasurer/ Auditor, Interim Business
building, how the Dater Foundation donation
Secretary and obtained a listing of assets and
Manager, LSDMC and
will be used for the fall musical as intended and liabilities.
Oversight Committee
generate a listing of all account payables.

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