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120514INCOME

ItemRecommendationAction Item as of 12/5/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Oversight Committeea.Develop an Oversight Committee. Hold the first meeting in October.Communicated with community members to assess interest. Scheduled meeting.Internal Auditor, Interim Budget ManagerComplete2.Grantsa.Move the anonymous donor funds to a Fund 19.Moved and approved by the Board.Grant DirectorComplete3.Box Office Receiptsa.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.Human ResourcesCompleteb.Hire an Interim Budget Manager.Confirmed with Grantor that a Finance-focused position was needed to properly facilitate the grant and provide fiscal accountability.GrantorCompletec.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.CPS Treasurer/CFO, General Counsel & Interim Budget Manager12/12/144.Laptopa.Obtain laptops to facilitate electronic note-taking during meetings which can be efficiently distributed to ensure transparency and promote timely feedback when needed. Informed that the laptops were ordered back in early October, however, the part number was discontinued so a new requisition had to be placed, per the vendor. A new purchase order has been issued, awaiting a delivery date. CIO12/12/145.Show Underwritersa.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.Meeting with the Mayerson Representative Wednesday 12/10 to discuss their input for this area. Attended the LSDMC Finance Committee meeting on 10/3 where strong concerns where raised about parents approaching local companies regarding significant fundraising dollars which could be in direct conflict with official efforts that are being made in that area. The SCPA December Newsletter approved by School Administration has a disjointed approach of soliciting individuals for funds, when the funds are currently available through the grants received by the school. The school Administration needs to use the EprOhio requisition system to access the grant/donation dollars that are available instead of randomly soliciting outside parties for funds.LSDMC Finance Committee, Mayerson Representative12/12/146.Schedule Ea.Instructional Leadership Team (ILT) make a recommendation regarding the budget for this privately funded amount.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.Board, Superintendent, Treasurer, General Counsel, LSDMCCompleteDevelop 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. 7.Rental Revenuea.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.Oversight Committee reviewing current process to provide recommendations based on industry practices. Need the Boards input/feedback. Sent e-mail to Treasurer on 12/1 to confirm the fund into which Rental Revenue is deposited. Per Treasurer: Rental revenue for each school building is deposited into General Fund (001) with a special cost center for each school. This is a cash account. Any expenditures out of these funds, ie. custodial, security, etc. are charged against these funds. The balance is then available for the school to spend.Board, General Counsel, Interim Budget Manager, Oversight Committee, Principal and LSDMC Finance Committee12/12/14District'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. Per Treasurer: Rental revenue for each school building is deposited into General Fund (001) with a special cost center for each school. This is a cash account. Any expenditures out of these funds, ie. custodial, security, etc. are charged against these funds. The balance is then available for the school to spend. 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?b.Review the FY15 Master Facilities Usage Calendar and existing requested rental contracts to assess where modifications are warranted. 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. General Counsel, Principal, Artistic Director, LSDMC Finance Committee, Technical Theater Faculty, ASN12/12/14c.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 cost for the 2 Building Engineers for FY14 and FY15 year-to-date as the LSDMC begins reviewing the FY16 budget. Received data, evaluation in process. Will obtain Facilities input on the basis for this requirement and inquire about any feasible alternatives.Treasurer & LSDMC, Facilities, General Counsel12/12/148.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.SCPA school administration is working to re-route donations that were originally directed to The Friends to be redirected to SCPA/CPS. They are having difficulty because Kroger is requiring a tax form 990 be supplied. In lieu of the Tax Form The Treasurer supplied a tax-exempt letter, that Internal Audit forwarded to the school Secretary.Treasurer, Interim Budget Manager, Internal Auditor, and District Personnel12/12/149.Student Activity Fundsa.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. The manual has not been updated.CPS Treasurer, Internal Auditor12/12/14b.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. Any reorganization of such a key area that impacts the entire district should not be done lightly or without a specific written strategy and proper oversight.Board, Treasurer, Internal Auditor12/12/14c.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 day-to-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..."Board, Board Finance Committee12/12/1410.CPS $45K Emergency Loana.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. E-mailed the Treasurer on 11/20 requesting that she please describe how the $45K Emergency Loan to SCPA from the District is being managed, no response received as of 12/5. E-mailed the Treasurer on 12/1 to obtain clarification on whether efforts were duplicated when the Principal's credit card account was increased by $45K and general ledger accounts were also funded with cash of $45K for seemingly the same purpose. Never received response regarding the purpose of the $45K cash general ledger accounts. The White Christmas production that was not on the original schedule, but decided upon in May; however, even with that lead-time the production rights were paid for by the Emergency Loan funds circumventing the procedure of using the EprOhio requisition system. It is an issue that the production rights contract was signed by the Artistic Director in violation of District Policy.Treasurer, Interim Budget Manager & Oversight Committee12/12/1411.SCPA Enrichment Fees of $30a.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.Assessing the population of students who have yet to pay the enrichment fee . Inquired with School Accounting 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. As of 11/20 less than 50% (700/1,427 students) of the fees had been collected.Interim Budget Manager, School Sr. Accounting Technician12/12/14Prefer raising money v charging feesb.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. The ideal approach is to identify the use of these funds and incorporate that amount into a centralized fundraising effort by the new 501(3).Superintendent, Board12/12/14Prefer raising money v charging fees12.District Instructional Feesa.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.CPS Treasurer / ITM / Public AffairsCompleteb.Conduct comprehensive training to address all operational aspects of SAFs.Not yet scheduled as of 12/5/14.CPS Treasurer & Superintendent12/12/1413.General Fund and Artistic Budgeta.Recommend implementing a more thorough budget review process. Recommend that the budget expenditures be approved by the LSDMC to ensure that the expenditures align with school initiatives.The LSDMC Finance Chair is extremely concerned about the state of the finances and spending at the school. Exceeding the credit card limit is a main concern due to the circumvention of two levels of controls, the first being the Principal being accountable to stay within established limits and by the District to not have a control in place to identify and stop the limit from being exceeded. In addition, the FY 15 School Budget has not been shared with or approved by the LSDMC. According to Board Policy the LSDMC is the governing body at the school and for them to be circumvented is a breakdown in internal controls. There is a Board policy in place but District Administration needs to create procedures, distribute them and hold school administration accountable to follow them in regards to having the ILT review the budget and the LSDMC approve the school budget. From reviewing SCPA's Financial Data prepared by the Interim Budget Manager based on District figures, it was evident that it would be beneficial for this level of financial analysis to be performed each month so that School Administration decisions can be driven off of relevant reporting that clearly shows changes from month to month as well as year to date. This review of SCPA Financials has raised broader questions around the District Budget Process, particularly with the current structure of the Principal being responsible for the budget but not reporting to the District Treasurer.Board, Treasurer, LSDMC Finance Committee, and School Administration12/12/1414.Out of State School Tuitiona.Conduct further review. Appears that installment functionality has not been set up nor tuition letters sent out to families.Requested what report management is using to validate that all tuition has been collected to date. Sent e-mail to Treasurer on 12/1 asking which report the Treasurer's Office uses to verify tuiton payment dollars are received. The Treasurer's Office responded that Customer Help handles the out-of-state tuition now. Made the further inquiry, With the tuition being monies coming into the District is there any verification that the Treasurer's Office performs to verify that all tuition payments expected have indeed been received? Instructed to inquire with Asst. Superintendent, sent an e-mail on 12/5.Treasurer, Interim Budget Manager, LSDMC Finance Committee, Internal Auditor12/12/14

ANONYMOUS GRANT APPROVED EXPENDITURESItemRecommendationAction Item as of 12/5/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Private Lesson Scholarshipsa.Create written procedures that detail the selection and 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.Request guidance from the Arts School Network review on best practices regarding how this is handled at other arts schools. Artistic Director & Interim Budget Manager, Oversight Committee, Mayerson Representative12/12/14Need 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...2.Staffing: Administrative & Private/Supplemental a.Identify the staff that is required for FY15 and document their purpose and time requirements.The Artistic Director has provided General Counsel with a list of all Schedule E employees. General Counsel has provided guidance on the payment process. District Administration needs to ensure that a written procedure is created for this process and that it is distributed or shared in a central location that employees can access. After School Administration definitively stated that all of the supplemental staff had background checks, Internal Audit discovered that background checks were expired for at least 10 instructors, who have one-on-one interaction with students. Have been working 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. E-mailed Artistic Director on 12/5 for update on whether 100% of the instructors have their background check.Board, Superintendent, Treasurer & General Counsel, LSDMC, Artistic Director12/12/14LSDMC - Complete list of Staffing, verify all background checks. 3.Productionsa.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 least break-even.Requested an Inventory List from the Technical Theater Director. At some point when schedules and weather permits, will conduct an independent inventory of items contained in the off-site trailers.SCPA Artistic Director, Box Office Manager, Interim Budget Manager, Technical Theater Director, Internal Auditor12/12/14Put 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 to enforce accountability on how District Adminstrators about how this will be handled.Treasurer, LSDMC Finance Committee, SCPA Artistic Director, Box Office Manager, 12/12/144.Supplies & Equipmenta.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.Quantified transactions for Q1 and they exceed the agreed upon amount of $45K. The spending limited needs to be enforced.Treasurer, Artistic Director & Interim Budget Manager12/12/14Work up budget to recapture $45K. Is it spent correctly based on use.5.Marketing & Promotionsa.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. Discussed with the Principal the requirements to have the website placed on CPS servers, as well as assigning a local webmaster. Receiving an update from Mr. Brokamp regarding what has been done to address the identified issues. The staff directory has been included as of 11/20. Facilitated establishing a meeting date between Public Relations and School Administration to discuss having the SCPA website placed back on the CPS servers. Meeting is scheduled to occur on 12/12.Artistic Director, & Public Affairs, LSDMC Marketing Committee, Parents of SCPA, Mayerson Representative12/12/146.Maintenancea.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. LSDMC Finance Committee is conducting their analysis.Treasurer, LSDMC Finance Committee, Interim Budget Manager12/12/147.Discretionarya.Have a documented trail of how the discretionary funds are used.The Oversight Committee's input is to have this amount included in the centralized fundraising amount.Interim Budget Manager & LSDMC Finance CommitteeCompleteInclude in overall funding.

OTHERItemRecommendationAction Item as of 12/5/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Spirit Shopa.Develop written procedures related to inventory, cash handling, and ordering. Identify hours of operation and who would monitor the operations. 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 open the Spirit Shop; however, there are currently no written procedures in place. Internal Audit meeting with Technical Director on 12/5.Interim Budget Manager & LSDMC Finance Committee12/12/14Not clear rules about trademark, logo, etcwhat 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.2.Summer Camps: Summer Dance Intensive & Technical Theatera.Charge an appropriate fee for for-profit summer camps that includes SCPA and non-SCPA students, in accordance with Board Policy 7510 - Use of District Facilities & Property.To be explored during third quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight Committee, Mayerson Representative12/12/14Running a camp, comping for space. Charge full fee.3.Capital Assetsa.Create written procedures for the proper handling of capital assets.To be explored during third quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight Committee12/12/14b.Generate an inventory list for the contents in the off-site 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.Requested an Inventory List from the Technical Theater Director. At some point when schedules and weather permits, will conduct an independent inventory of items contained in the off-site trailers. View instrument rental agreements.Technical Theater Instructor, Internal Auditor, Interim Budget Manager12/12/14Inquire about fixed assets. Bar code4.Holding Two District Jobs at a Premium (Technical Theatre Duties)a.Ensure that school employees are not paid off book or receive compensation from 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. 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. On 11/25 Technical Director sent an e-mail, detailing the technical services provided from 8/8-11/24, to General Counsel, School Administration and Internal Audit requesting information regarding payment. Have not received direction yet from General Counsel.ASN,Artistic Director, Internal Auditor, General Counsel, LSDMC12/12/14Teacher's contract. Job Descriptions. Addendums for specialities?5.The Friends of SCPAa.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.On 11/25 met with the Secretary/Treasurer of Friends to go over their final accounting documents. The Secretary/Treasurer wrote a check, that was given to the school cashier for depositing. The school cashier will allocate those funds to Teacher's based on the amounts they are owed by Friends. On 11/28, General Counsel communicated to the Friends that they are to have no access to SCPA and to no longer used the school's address. Internal Auditor plans to conduct an inventory of the files remaining in the office used by the Friends. The President of Friends who is being investigated by the OAG has been hired as a substitute teacher by the Principal. The Friends President is now filing the report with Dater Foundation about how that $10K was spent. The Friends deposited this $10K check into their account on 8/29 after the 7/28 dissolution meeting. They stated that the funds were used to pay for the production rights for Joseph, when in fact Joseph rights were paid by the Friends on July 3 as evidence by a check from The Friends President to Rogers and Hammerstein in the amount of $7,333.50. The difference between the $10K grant amount and the production amount left a remainder of $2,666.50 that was committed to be given to the school which did not occur. Asst. General Counsel, Treasurer, Internal Auditor, Interim Budget Manager, LSDMC and Oversight Committee, Mayerson Representative12/12/146.Arts School Networka.Collaborate with the Arts School Network to have a review completed before the end of the school year.Sent correspondence in August, following up to obtain next 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. Visit occurred, deemed successful by all involved. Awaiting Executive Summary/Report that will be sent to the Board and the Superintendent and cc to the SCPA Administration and the Oversight Committee.Board, Oversight Committee, Interim Budget Manager, Mayerson Representative, Principal, Artistic Director, School Administration & Staff12/12/14

ACADEMIC RELATEDItemRecommendationAction Item as of 12/5/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Suzuki Programa.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. More academic and instructional in nature, reviewing this from the perspective of how this program will be funded.Artistic Director, ASN, LSDMC, Deputy SuperintendentTBD by SuperintendentSummary of what program is. How many students are being served. Costs. 2.Career Techa.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 and funding can be maximized. Have asked for ASN's perspective in this area. ASN, Asst. Superintendent & Career Tech Manager, Principal, Artistic Director, ILT Representative, Board Representative, Internal Auditor, LSDMC Finance Committee, Drama Teacher - LiaisonTBD by SuperintendentKelly 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.3.Master Schedulea.Re-evaluate the Master Schedule process. Explore the feasibility of focusing on, expanding and marketing Arts Administration and many other career paths.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, Board, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, LSDMCTBD by Superintendentb.Seek out opportunities to use flex credit which can be used even with a non-Career Tech certified instructor.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, Board, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, LSDMCTBD by Superintendentc.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, Board, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, Drama Teacher - LiaisonTBD by Superintendentd.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, Board, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, Drama Teacher - LiaisonTBD by Superintendente.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 strategy and establish a method and timeframe of reporting progress. Have asked for ASN's perspective in this area.ASN, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, Drama Teacher - LiaisonTBD by Superintendent4.SCPA Counselora.Include the counsel information prominently on the SCPA webpage for students and parents to easily access.See marketing and promotion strategy above.ASN, Artistic Director, & Public AffairsTBD by Superintendentb.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. 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.ASN, Superintendent, Principal, SCPA Counselor, Asst. SuperintendentTBD by Superintendentc.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 and recommendations. 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.ASN, Superintendent, Principal, Counselor, ILT, Asst. SuperintendentTBD by SuperintendentInsight from ASN of what other schools are offering.5.SCPA's Evolutiona.Explore the feasibility of obtaining Title I funding for lower grades.Meet with Grant Director to understand the structure and 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.Superintendent, Grant Director, LSDMCTBD by SuperintendentCan 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?6.Enrollment & Audition Processa.Revisit the mandatory sibling enrollment currently in place at the school to align with all other schools in the district.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.BoardTBD by SuperintendentNot 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. 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.BoardTBD by Superintendentc.Consider increasing the space at SCPA to allow for additional programming and the expansion of successful programs.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.Board, Superintendent, Principal, Artistic DirectorTBD by Superintendentd.Strengthen the exit process and support to other magnet schools where applicable, where these students would have priority.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.Board, Superintendent, Principal, Artistic DirectorTBD by Superintendente.Create a written enrollment and audition process based on best practices and that clearly addresses the most frequent concerns.The Artistic Director has documented this process, obtain Board input? 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, Artistic Director, ILT, ASNTBD by Superintendent7.AdvancED Accreditationa.Review the AdvancED accreditation policies and procedures to proactively prepare for the process.The 11AP English instructor is facilitating this review for the school. 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, Guidance Counselor, ILTTBD by Superintendentb.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, ILTTBD by Superintendent8.Phase Rx5 - Readiness for College and Careera.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, ASNTBD by Superintendentb.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, ASNTBD by SuperintendentService Learning Program works with HS (Mayerson). Claire Blankmeier(sp?) Contact Breta with connection for Claire.9.Academic Parent Volunteersa.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, 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, ILT, Guidance Counselor, APVTBD by Superintendent10.Othera.College Resource CenterNot 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. WhiteTBD by Superintendentb.Student AssemblyNot 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, LSDMCTBD by Superintendentc.Suspension and Expulsion information/strategySupportive 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 CounselorTBD by Superintendentd.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.Superintendent, Principal, Security, LSDMC, ILTTBD by Superintendente.Proper use of SpaceHave space allocation information from Robin Brandon. Joining the building walk-through with ASN.Principal, Facilities, LSDMCTBD by Superintendentf.Creation of Parent Teacher Organization by end of 2nd quarterNot yet addressed. Announced plans to establish a PTO at each school in accordance with Board Policy. Looking to mirror LSDMC process for PTOs district-wide.Principal, LSDMC, ILT, Internal AuditTBD by SuperintendentAnnounce at November 12 meeting.g. Corbett Mayerson AwardFuture approach being discussed.TBD by SuperintendentDo 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.

&"Arial,Bold"&14&USCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix

&"Arial,Regular"&10&P

112014INCOME

ItemRecommendationAction Item as of 11/20/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Oversight Committeea.Develop an Oversight Committee. Hold the first meeting in October.Communicated with community members to assess interest. Scheduled meeting.Internal Auditor, Interim Budget ManagerComplete2.Grantsa.Move the anonymous donor funds to a Fund 19.Moved and approved by the Board.Grant DirectorComplete3.Box Office Receiptsa.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.Human ResourcesCompleteb.Hire an Interim Budget Manager.Confirmed with Grantor that a Finance-focused position was needed to properly facilitate the grant and provide fiscal accountability.GrantorCompletec.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.CPS Treasurer/CFO, General Counsel & Interim Budget Manager11/27/144.Laptopa.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. E-mailed CIO to obtain an update on the status of delivery.CIO11/27/145.Show Underwritersa.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 Representative11/27/146.Schedule Ea.Instructional Leadership Team (ILT) make a recommendation regarding the budget for this privately funded amount.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.Board, Superintendent, Treasurer, General Counsel, LSDMCCompleteDevelop 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. 7.Rental Revenuea.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 process and received all of the rental applications for prior periods. Contacting the school to determine if other required documentation is available. Oversight Committee reviewing current process to provide recommendations based on industry practices. Need the Boards input/feedback.Board, General Counsel, Interim Budget Manager, Oversight Committee, Principal and LSDMC Finance Committee11/27/14District'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?b.Review the FY15 Master Facilities Usage Calendar and existing requested rental contracts to assess where modifications are warranted. 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. 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 Faculty11/27/14c.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 cost for the 2 Building Engineers for FY14 and FY15 year-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.Treasurer & LSDMC, Facilities, General Counsel11/27/148.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 Personnel11/27/149.Student Activity Fundsa.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 Auditor11/27/14b.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 Auditor11/27/14c.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 day-to-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..."Board, Board Finance Committee11/27/1410.CPS $45K Emergency Loana.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.Treasurer, Interim Budget Manager & Oversight Committee11/27/1411.SCPA Enrichment Fees 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.Assessing the population of students who have yet to pay the enrichment fee . Inquired with School Accounting 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.Interim Budget Manager, School Sr. Accounting Technician11/27/14b.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. The ideal approach is to identify the use of these funds and incorporate that amount into a centralized fundraising effort by the new 501(3).Superintendent, Board11/27/14Prefer raising money v charging fees12.District Instructional Feesa.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.CPS Treasurer / ITM / Public AffairsCompleteb.Conduct comprehensive training to address all operational aspects of SAFs.Not yet scheduled.CPS Treasurer & Superintendent11/27/1413.General Fund and Artistic Budgeta.Recommend implementing a more thorough budget review process. Recommend that the budget expenditures be approved by the LSDMC to ensure that the expenditures align with school initiatives such as The One Plan.The LSDMC is beginning their review of budget information in preparation for FY16.Board, Treasurer, LSDMC Finance Committee, and School AdministrationOngoing14.Out of State School Tuitiona.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.Interim Budget Manager, LSDMC Finance Committee, Internal Auditor11/27/14

ANONYMOUS GRANT APPROVED EXPENDITURESItemRecommendationAction Item as of 11/20/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Private Lesson Scholarshipsa.Create written procedures that detail the selection and 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.Request guidance from the Arts School Network review on best practices regarding how this is handled at other arts schools.Artistic Director & Interim Budget Manager, Oversight Committee, Mayerson Representative11/27/14Need 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...2.Staffing: Administrative & Private/Supplemental a.Identify the staff that is required for FY15 and document their purpose and time requirements.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.Board, Superintendent, Treasurer & General Counsel, LSDMC11/27/14LSDMC - Complete list of Staffing, verify all background checks. 3.Productionsa.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 least break-even.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, Box Office Manager, Interim Budget Manager, Technical Theater Director11/27/14Put 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, 11/27/144.Supplies & Equipmenta.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. Treasurer's Office needs to enforce spend limits.Artistic Director & Interim Budget Manager11/27/14Work up budget to recapture $45K. Is it spent correctly based on use.5.Marketing & Promotionsa.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. Discussing with Mr. Brokamp the requirements to have the website placed on CPS servers, as well as assigning a local webmaster. Receiving an update from Mr. Brokamp regarding what has been done to address the identified issues. The staff directory has been updated.Artistic Director, & Public Affairs, LSDMC Marketing Committee, Parents of SCPA, Mayerson Representative11/27/146.Maintenancea.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. LSDMC Finance Committee is conducting their analysis.Treasurer, LSDMC Finance Committee, Interim Budget Manager11/27/147.Discretionarya.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 Committee11/27/14Included in overall funding.

OTHERItemRecommendationAction Item as of 11/20/14Responsible PersonDue Date / Status UpdateOversight Committee Comments1.Spirit Shopa.Develop written procedures related to inventory, cash handling, and ordering. Identify hours of operation and who would monitor the operations. 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.Interim Budget Manager & LSDMC Finance Committee11/27/14Not clear rules about trademark, logo, etcwhat 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.2.Summer Camps: Summer Dance Intensive & Technical Theatera.Charge an appropriate fee for for-profit summer camps that includes SCPA and non-SCPA students, in accordance with Board Policy 7510 - Use of District Facilities & Property.To be explored during second quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight Committee, Mayerson Representative11/27/14Running a camp, comping for space. Charge full fee.3.Capital Assetsa.Create written procedures for the proper handling of capital assets.To be explored during second quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight Committee11/27/14b.Generate an inventory list for the contents in the off-site 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.To be explored during second quarter. Inquired from staff that oversees this inventory about obtaining a listing of all items contained.Technical Theater Instructor, Internal Auditor, Interim Budget Manager11/27/14Inquire about fixed assets. B. Moehring. Bar code4.Suzuki Programa.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. More academic and instructional in nature, reviewing this from the perspective of how this program will be funded.Artistic Director, ASN, LSDMC, Deputy Superintendent11/27/14Summary of what program is. How many students are being served. Costs. 5.Holding Two District Jobs at a Premiuma.Ensure that school employees are not paid off book or receive compensation from 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. 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.ASN,Artistic Director, Internal Auditor, General Counsel, LSDMC11/27/14Teacher's contract. Job Descriptions. Addendums for specialities?6.The Friends of SCPAa.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.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 Representative11/27/147.Career Techa.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 and funding can be maximized. Have asked for ASN's perspective in this area. ASN, Asst. Superintendent & Career Tech Manager, Principal, Artistic Director, ILT Representative, Board Representative, Internal Auditor, LSDMC Finance Committee, Drama Teacher - Liaison11/27/14Kelly 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.8.Master Schedulea.Re-evaluate the Master Schedule process. Explore the feasibility of focusing on, expanding and marketing Arts Administration and many other career paths.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, LSDMC11/27/14b.Seek out opportunities to use flex credit which can be used even with a non-Career Tech certified instructor.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, LSDMC11/27/14c.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 - Liaison11/27/14d.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 - Liaison11/27/14e.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 strategy and establish a method and timeframe of reporting progress. Have asked for ASN's perspective in this area.ASN, Asst. Superintendent, Career Tech Manager, Principal, Artistic Director, ILT, Drama Teacher - Liaison11/27/149.SCPA Counselora.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. See marketing and promotion strategy above.ASN, Artistic Director, & Public Affairs11/27/14b.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. 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.ASN, Superintendent, Principal, SCPA Counselor, Asst. Superintendent11/27/14c.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 and recommendations. 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.ASN, Superintendent, Principal, Counselor, ILT, Asst. Superintendent11/27/14Insight from ASN of what other schools are offering.10.SCPA's Evolutiona.Explore the feasibility of obtaining Title I funding for lower grades.Meet with Grant Director to understand the structure and 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 Auditor11/27/14Can 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 Processa.Revisit the mandatory sibling enrollment currently in place at the school to align with all other schools in the district.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.Board11/27/14Not 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. 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.Board11/27/14c.Consider increasing the space at SCPA to allow for additional programming and the expansion of successful programs.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.Board, Superintendent, Principal, Artistic Director11/27/14d.Strengthen the exit process and support to other magnet schools where applicable, where these students would have priority.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.Board, Superintendent, Principal, Artistic Director11/27/14e.Create a written enrollment and audition process based on best practices and that clearly addresses the most frequent concerns.The Artistic Director has documented this process, obtain Board input? 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, Artistic Director, ILT, ASN11/27/1412.AdvancED Accreditationa.Review the AdvancED accreditation policies and procedures to proactively prepare for the process.The 11AP English instructor is facilitating this review for the school. 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, Guidance Counselor, ILT11/27/14b.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, ILT11/27/1413.Arts School Networka.Collaborate with the Arts School Network to have a review completed before the end of the school year.Sent correspondence in August, following up to obtain next 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 & Staff11/27/1414.Phase Rx5 - Readiness for College and Careera.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, ASN11/27/14b.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, ASN11/27/14Service Learning Program works with HS (Mayerson). Claire Blankmeier(sp?) Contact Breta with connection for Claire.15.Academic Parent Volunteersa.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, 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, ILT, Guidance Counselor, APV11/27/1416.Othera.College Resource CenterNot 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. White11/27/14b.Student AssemblyNot 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, LSDMC11/27/14c.Suspension and Expulsion information/strategySupportive 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 Counselor11/27/14d.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.Superintendent, Principal, Security, LSDMC, ILT11/27/14e.Proper use of SpaceHave space allocation information from Robin Brandon. Joining the building walk-through with ASN.Principal, Facilities, LSDMC11/27/14f.Creation of Parent Teacher Organization by end of 2nd quarterNot yet addressed. Announced plans to establish a PTO at each school in accordance with Board Policy. Looking to mirror LSDMC process for PTOs district-wide.Principal, LSDMC, ILT11/27/14Announce at November 12 meeting.g. Corbett Mayerson AwardFuture approach being discussed.11/27/14Do 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.

&"Arial,Bold"&14&USCPA Income, Expenditures and Other - Time, Action and Responsibility Matrix

&"Arial,Regular"&10&P

111214INCOME

ItemRecommendationAction Item as of 11/20/14Responsible PersonDue Date / Status UpdateComments1.Oversight Committeea.Develop an Oversight Committee. Hold the first meeting in October.Communicated with community members to assess interest. Scheduled meeting.Internal Auditor, Interim Budget ManagerComplete2.Grantsa.Move the anonymous donor funds to a Fund 19.Moved and approved by the Board.Grant DirectorComplete3.Box Office Receiptsa.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.Human ResourcesCompleteb.Hire an Interim Budget Manager.Confirmed with Grantor that a Finance-focused position was needed to properly facilitate the grant and provide fiscal accountability.GrantorCompletec.Implement Credit Card Functionality.Contract amended being reviewed by General Counsel for approval. CPS Treasurer/CFO, General Counsel & Interim Budget Manager11/27/144.Laptopa.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.CIOTBD5.Show Underwritersa.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 RepresentativeOngoing6.Schedule Ea.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 CommitteeTBDDevelop 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. 7.Rental Revenuea.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 process and received all of the rental applications for prior periods. Contacting the school to determine if other required documentation is available. Oversight Committee reviewing current process to provide recommendations based on industry practices.General Counsel, Interim Budget Manager, Internl Audit, Oversight Committee, Principal and LSDMC Finance CommitteeTBDHow 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?b.Review the FY15 Master Facilities Usage Calendar and existing requested rental contracts to assess where modifications are warranted. 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.Principal, Artistic Director, LSDMC Finance Committee, Technical Theater FacultyTBDc.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 cost for the 2 Building Engineers for FY14 and FY15 year-to-date as the LSDMC begins reviewing the FY16 budget.Treasurer & LSDMCRequest complete, evaluation in process.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.Interim Budget Manager, Internal Auditor, and District PersonnelTBD9.Student Activity Fundsa.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 AuditorTBDb.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, CPS Treasurer, Internal AuditorTBDc.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 day-to-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..."Board Finance CommitteeTBD10.CPS $45K Emergency Loana.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.Interim Budget Manager & Oversight CommitteeTBD11.SCPA Enrichment Fees 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.Assessing the population of students who have yet to pay the enrichment fee by 10/31/14. Inquiry about how Powerschool can be used for this purpose.Interim Budget Manager, School Sr. Accounting Technician10/31/14b.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.Superintendent, BoardTBDPrefer raising money v charging fees12.District Instructional Feesa.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.CPS Treasurer / ITM / Public AffairsTBDb.Conduct comprehensive training to address all operational aspects of SAFs.Not yet scheduled.CPS Treasurer & SuperintendentTBD13.General Fund and Artistic Budgeta.Recommend implementing a more thorough budget review process. Recommend that the budget expenditures be approved by the LSDMC to ensure that the expenditures align with school initiatives such as The One Plan.The LSDMC is beginning their review of budget information in preparation for FY16.Board, LSDMC Finance Committee, and School AdministrationOngoing14.Out of State School Tuitiona.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.Board, Interim Budget Manager and LSDMC Finance CommitteeTBD

ANONYMOUS GRANT APPROVED EXPENDITURESItemRecommendationAction Item as of 10/30/14Responsible PersonDue Date 1.Private Lesson Scholarshipsa.Create written procedures that detail the selection and 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.Being reviewed.Artistic Director & Interim Budget Manager, Oversight Committee, Mayerson RepresentativeTBDNeed 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.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.Board, Superintendent, Treasurer & General CounselTBDLSDMC - Complete list of Staffing, verify all background checks. Paying in advance, staffing not providing invoices.3.Productionsa.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 least break-even.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, Box Office Manager, Interim Budget Manager, Technical Theater DirectorTBDPut the shows together in a manner that the production costs are covered by Box Office receipts.SCPA Artistic Director, Box Office Manager, LSDMC Finance CommitteeOngoing4.Supplies & Equipmenta.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.Artistic Director & Interim Budget ManagerTBDWork up budget to recapture $45K. Is it spent correctly based on use.5.Marketing & Promotionsa.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. Discussing with Mr. Brokamp the requirements to have the website placed on CPS servers, as well as assigning a local webmaster.Artistic Director, & Public Affairs, LSDMC Marketing Committee, Parents of SCPA, Mayerson RepresentativeTBD6.Maintenancea.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 ManagerTBD7.Discretionarya.Have a documented trail of how the discretionary funds are used.The LSDMC is beginning their review of budget information in preparation for FY16.Interim Budget Manager & LSDMC Finance CommitteeTBDIncluded in overall funding.

OTHERItemRecommendationAction Item as of 10/30/14Responsible PersonDue Date 1.Spirit Shopa.Develop written procedures related to inventory, cash handling, and ordering. Identify hours of operation and who would monitor the operations. To be explored during second quarter. The Principal has opened the Spirit Shop with Interim Budget Manager & LSDMC Finance CommitteeTBDNot clear rules about trademark, logo, etcwhat 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.2.Summer Camps: Summer Dance Intensive & Technical Theatera.Charge an appropriate fee for for-profit summer camps that includes SCPA and non-SCPA students, in accordance with Board Policy 7510 - Use of District Facilities & Property.To be explored during second quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight Committee, Mayerson RepresentativeTBDRunning a camp, comping for space. Charge full fee.3.Capital Assetsa.Create written procedures for the proper handling of capital assets.To be explored during second quarter.Interim Budget Manager, LSDMC Finance Committee and Oversight CommitteeTBDb.Generate an inventory list for the contents in the off-site 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.To be explored during second quarter.Internal Auditor, Interim Budget Manager, Artistic Director,TBDInquire about fixed assets. B. Moehring. Bar code4.Suzuki Programa.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 SuperintendentTBDSummary of what program is. How many students are being served. Costs. VERIFY - Rentals through Principals Fund.5.Holding Two District Jobs at a Premiuma.Ensure that school employees are not paid off book or receive compensation from 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. E-mailed General Counsel on 10/24 for an update.Artistic Director, Internal Auditor, General Counsel, LSDMCTBDTeacher's contract. Addendums for specialities?6.The Friends of SCPAa.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.Need to discuss wrap-up strategy further with Asst. General Counsel in light of the Friends pending dissolution date of 11/27/14.Genera