Income and Expenditures Detail

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.
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.
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,

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.

Board, Treasurer, Internal

Auditor
11/27/14
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?
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,

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
11/27/14
Prefer raising money v charging fees
Item
1. Private Lesson
Scholarships
Recommendation
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
Committee, Mayerson
Representative
Due Date / Status

Update
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...
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.

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.

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.
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

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.

and Oversight Committee,
11/27/14
3. Capital Assets
a. Create written procedures for the proper handling

of capital assets.

and Oversight Committee
11/27/14
Technical Theater Instructor,

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?
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.
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.
Responsible Person
Due Date / Status

Update
11/27/14
Not 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.
Item
1. Spirit Shop
ASN,Artistic Director, Internal

Auditor, General Counsel,
LSDMC
Running a camp, comping for space. Charge full

fee.
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,
LSDMC and Oversight
Committee, Mayerson
Representative
11/27/14
ASN, Asst. Superintendent &

Career Tech Manager, Principal,
Artistic Director, ILT
Representative, Board
Representative, Internal Auditor,
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
instructor.
this area.

11/27/14
c. Reframe the production mindset from quantity to

increased quality, allowing greater focus for
teachers and students.

this area.

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?

this area.

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.

ASN, Asst. Superintendent,
Career Tech Manager, Principal,
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.
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
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.
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
successful programs.
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.
Principal, Artistic Director
11/27/14
Principal, Artistic Director, ILT,
ASN
11/27/14
Not yet addressed. Based on Special Meeting held on


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.
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

school. Based on Special Meeting held on October 20, the Principal, Guidance Counselor,
ILT
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

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,

Mayerson Representative,
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.

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.

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

Superintendent,
Principal,Guidance Counselor,
APV, Dr. White, Ms. White
11/27/14
b. Student Assembly


LSDMC
11/27/14
c. Suspension and Expulsion information/strategy
Supportive data. Based on Special Meeting held on

Superintendent, Principal,
Board, Asst. Superintendent,
Guidance Counselor
11/27/14
11/27/2014
Service Learning Program works with HS

(Mayerson). Claire Blankmeier(sp?) Contact
Breta with connection for Claire.
d. School Resource Officer and A.L.I.C.E. training

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.
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.
INCOME
Item
2. Grants
Recommendation
a. Develop an Oversight Committee. Hold the first meeting in Communicated with community members to assess
October.
a.

Contract amended being reviewed by General Counsel for

approval.
Responsible Person
Manager
Grant Director
Due Date / Status

Update
Complete
Complete
Human Resources
Complete
Grantor
Complete

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.
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.

a written framework to consider.

Ongoing
6. Schedule E

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.
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.
Oversight Committee, Principal
required documentation is available. Oversight Committee
and LSDMC Finance
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
Treasurer & LSDMC
Request complete,
evaluation in
process.

Internal Auditor, and District
Personnel
TBD
Anaylyzed the Master Schedule, identified the hours

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.
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.

In process of obtaining.
a. Update the entire Student Activity Fund (SAF) Manual to

provide updated guidance on operation standards,
particularly on proper cash handling procedures.

TBD

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.

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
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?
10. CPS $45K Emergency Loan

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.
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
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.

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

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
approved by the LSDMC to ensure that the expenditures
align with school initiatives such as The One Plan.
Item
1. Private Lesson Scholarships

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.

Recommendation
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.

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

Oversight Committee
TBD
10/31/14
TBD

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
Committee, Mayerson
Representative
Due Date
TBD
Treasurer & General Counsel
TBD

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

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

costs are covered by Box Office receipts.

Office Manager, LSDMC
Finance Committee
Ongoing

Budget Manager
TBD

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.

Q1.
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.

website placed on CPS servers, as well as assigning a
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.

for the FY16 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.

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.

To be explored during second quarter. The Principal has
opened the Spirit Shop with
Responsible Person
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
Intensive & Technical Theater
that includes SCPA and non-SCPA students, in accordance
with Board Policy 7510 - Use of District Facilities &
Property.

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

TBD
b. 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.

Manager, Artistic Director,
TBD
Inquire about fixed assets. B. Moehring.

Bar code

TBD
Summary of what program is. How many

students are being served. Costs. VERIFY
- Rentals through Principals Fund.
3. Capital Assets
4. Suzuki Program

result of the ASN review.
13
5. Holding Two District Jobs at a
Premium
a. Ensure that school employees are not paid off book or

receive compensation from vendors.

Artistic Director, Internal Auditor,
General Counsel, LSDMC
work performed this year. E-mailed General Counsel on
10/24 for an update.
TBD
Teacher's contract. Addendums for

specialities?
a.

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.
a. Recommend a standing meeting between the Assistant
Superintendent, Career Tech Manager, an ILT
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.

reporting progress.
Eve, Elissa, Asst.

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.
reporting progress.
Eve, Elissa, Asst.

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.

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?

reporting progress.
Eve, Elissa, Asst.

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
reporting progress.
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
Meeting with every student and in many cases parents as


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.
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.
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.

Instructor, ILT, Internal Auditor
TBD
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

TBD

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.

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.

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.

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
Not yet addressed.
Guidance Counselor, APV, Dr.

White, Ms. White
TBD
b. Student Assembly
Not yet addressed.
TBD
Supportive data.

LSDMC
Board Member Copeland
Dansby, Bill Myles, Guidance
Counselor
15
TBD
Meeting over lunch in December.
Not yet addressed.
f. Creation of Parent Teacher Organization by end of 2nd

quarter
g. Corbett Mayerson Award
Not yet addressed.
16
Principal, Security, LSDMC, ILT
TBD
TBD
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 - ?
INCOME
Item
Recommendation
a. Develop an Oversight Committee. Hold the first meeting in
October.
a.

Communicated with community members to assess

Contract amended being reviewed by General Counsel for

approval.
4. Laptop


6. Schedule E

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,
Oversight Committee, Principal
required documentation is available. Oversight Committee
and LSDMC Finance
Committee
based on industry practices.
TBD

TBD
2. Grants
Responsible Person
Manager
Grant Director
Due Date
Complete
Human Resources
Complete
Grantor
Complete

Manager
10/24/14
CIO
10/31/14

a written framework to consider.

Ongoing

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.

Finance Committee
10/24/14


17

Complete
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.
Treasurer & LSDMC
Outstanding

Internal Auditor, and District
Personnel
10/24/14

Card)

Communicate to parents the need to change their donation
the Friends.

In process of obtaining.


TBD

submit a written plan to the Board that outlines what will be Treasurer's Office Audit.
Board, CPS Treasurer, Internal

Auditor
TBD
Board Finance Committee
TBD
c. Recommend that the Treasurer/CFO has responsibility for


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
3313.31..."

includes terms & conditions, particularly about the purpose be repaid. Have currently used $36.9K of this amount for
the productions.

Oversight Committee
TBD
a. Create a tracking mechanism to identify students that have Assessing the population of students who have yet to pay
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.
Payforit.net.
Interim Budget Manager, School

10/31/14
TBD

Affairs
TBD
CPS Treasurer &

Superintendent
TBD

students.
Not yet addressed.

building.


aspects of SAFs.
18
Item

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.

Recommendation
Being reviewed.
scholarships.



hours for payment in the short-term. E-mailed General
Counsel on 10/24 requesting an update.
3. Productions

Administration
Ongoing

and LSDMC Finance
Committee
TBD
Responsible Person
Committee, Mayerson
Representative
Due Date
TBD
TBD

Director
TBD

Finance Committee
Ongoing

Budget Manager
TBD


Q1.

SCPA's website is currently not on a CPS server.

website placed on CPS servers, as well as assigning a
local webmaster.
Representative
19
TBD
6. Maintenance


7. Discretionary
used.

Manager
TBD

TBD
Responsible Person
Due Date
TBD
OTHER
Item
1. Spirit Shop
Recommendation

To be explored during second quarter. The Principal has
opened the Spirit Shop with
2. Summer Camps: Summer Dance

a. Charge an appropriate fee for for-profit summer camps

Property.

TBD
3. Capital Assets
assets.

TBD


TBD
4. Suzuki Program


TBD

Premium


work performed this year. E-mailed General Counsel on
10/24 for an update.
TBD
a.

date of 11/27/14.
TBD

20

Manager, LSDMC and
Oversight Committee, Mayerson
Representative
7. Career Tech

schools.

8. Master Schedule

9. SCPA Counselor

TBD

reporting progress.
Eve, Elissa, Asst.

TBD
b. Seek out opportunities to use flex credit which can be used Meeting with Asst. Superintendent on 10/28 to discuss this
reporting progress.
Eve, Elissa, Asst.

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.
reporting progress.
Eve, Elissa, Asst.

TBD


reporting progress.
Eve, Elissa, Asst.

TBD

Meeting with Asst. Superintendent on 10/28 to discuss this Asst. Superintendent, Career
reporting progress.
TBD

Sent e-mail on 10/27 to Dr. Rudnick and Mr. Brokamp to

inquire about SCPA website strategy.
TBD


Superintendent, Kelly
Broscheid, Asst. Supt Brown
TBD

Superintendent
TBD

21

grades.

TBD
Board
TBD

Not yet addressed.
Board
TBD

programs.
Not yet addressed.
Board
TBD

have priority.
Not yet addressed.
TBD

Committee
TBD

Internal Auditor
TBD
English 11AP instructor who is facilitating the AdvanceED - Mary Morgan

TBD
steps and directions on how to proceed. - UPDATE

TBD

College and Career

Not yet addressed.

TBD
b.
Not yet addressed.

Guidance Counselor, ILT, ASN,
M. Wyatt, Internal Auditor,
Mayerson
TBD

ILT, Guidance Counselor, APV,
M. Wyatt, Internal Audit
Ongoing

White, Ms. White
TBD
frequent concerns.


In-process
16. Other
Not yet addressed.
22
16. Other
b. Student Assembly
Not yet addressed.
Supportive data.
Not yet addressed.

quarter
Not yet addressed.
23

LSDMC
Board Member Copeland
Dansby, Bill Myles, Guidance
Counselor
TBD
TBD
TBD
TBD
TBD
Item
2. Grants
INCOME
Recommendation
a. Develop an Oversight Committee. Hold the first meeting in Communicated with community members to assess
October.
a.

Need to amend Showclix contract to be between CPS and

Showclix. Negotiate terms to be more favorable for the
District.
4. Laptop


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

funded amount.

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
and applicable procedures.


Card)

Responsible Person
Manager
Grant Director
Due Date
Complete
Human Resources
Complete
Grantor
Complete

Manager
10/17/14
CIO
10/31/14
Ongoing

Finance Committee
10/17/14
Interim Budget Manager, Internl

Audit and Oversight Committee,
TBD

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

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.
the Friends.
Interim Budget Manager and

Principal
24
Complete
Ongoing

Still needs to be updated.
CPS Treasurer
TBD

Not yet addressed.
submit a written plan to the Board that outlines what will be
Board
TBD
c. Recommend that the Treasurer/CFO has responsibility for Not yet addressed.
Board
TBD

includes terms & conditions, particularly about the purpose be repaid. Have currently used $25K of this amount for
the productions.

Oversight Committee
TBD
a. Create a tracking mechanism to identify students that have Assessing the population of students who have yet to pay
the enrichment fee by 10/31/14.
include what actions are taken when a child has not paid
Payforit.net.
Interim Budget Manager
10/31/14
Superintendent
TBD

Affairs
TBD
CPS Treasurer &

Superintendent
Administration
TBD

students.
Not yet addressed.

building.


aspects of SAFs.
Item
a. Conduct further review.
Being reviewed.

Recommendation
25
Ongoing

and LSDMC Finance
Committee
TBD
Responsible Person
Due Date

Being reviewed.
scholarships.


3. Productions

hours for payment in the short-term.


responsibility. Reviewing and analyzing all transaction
documentation.

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

7. Discretionary
used.


Committee
TBD
TBD

Manager
TBD

Finance Committee
TBD

Budget Manager
TBD

LSDMC Marketing Committee,
Parents of SCPA
TBD

Manager
TBD

TBD
Responsible Person
Due Date
TBD

TBD
OTHER
Item
1. Spirit Shop
2. Summer Camps: Summer Dance

Recommendation

a. Charge an appropriate fee for for-profit summer camps

Property.
26
3. Capital Assets
assets.

TBD


TBD
4. Suzuki Program


TBD

Premium


TBD
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

schools.

Manager, LSDMC and
Oversight Committee

TBD
Not yet addressed.
Asst. Superintendent, Career

TBD
b. Seek out opportunities to use flex credit which can be used Not yet addressed.

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

TBD
8. Master Schedule

27
Not yet addressed.

TBD

Not yet addressed.

TBD

Have requested from Public Affairs the schedule for high

school websites being updated.
TBD


Superintendent
TBD


Superintendent
TBD

grades.
TBD
Board
TBD

Not yet addressed.
Board
TBD

programs.
Not yet addressed.
Board
TBD

have priority.
Not yet addressed.
TBD

Committee
TBD

Internal Auditor
TBD
9. SCPA Counselor

frequent concerns.

28
English 11AP instructor who is facilitating the AdvanceED

TBD
steps and directions on how to proceed.
Artistic Director, Oversight

Manager
TBD

College and Career

Not yet addressed.

TBD
Not yet addressed.

In-process

TBD

ILT, Guidance Counselor, APV
Ongoing
Not yet addressed.

White, Ms. White
TBD
b. Student Assembly
Not yet addressed.
TBD
Not yet addressed.

LSDMC
Asst. Superintendent, Principal,
Guidance Counselor
Not yet addressed.
TBD
Not yet addressed.
TBD

quarter
Not yet addressed.
TBD
b.
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

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
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

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.
Still being determined from which source this

amount will be repaid. Have currently used
$25K of this amount.
CPS Treasurer
9/30/14
TBD

& Oversight Committee

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
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

and LSDMC Finance
Committee
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
& 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.

& 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
Responsible Person Due Date

& 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

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

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

Action Item as of 11/20/14

Moved and approved by the Board.

3. Box Office Receipts

Move the anonymous donor funds to a Fund 19.

Hired a Box Office Manager who will go through Board on

b. Hire an Interim Budget Manager.

Confirmed with Grantor that a Finance-focused position

c. Implement Credit Card Functionality.

Contract amendment being reviewed by General Counsel

Due Date / Status

CPS Treasurer/CFO, General

a. Obtain laptops to facilitate electronic note-taking

a. Develop written procedures that include how and

LSDMC Finance Committee,

a. Instructional Leadership Team (ILT) make a

The Artistic Director has provided General Counsel with a

Oversight Committee Comments

Develop Sch E needs at school. Determine

a. Enforce Board Policy 7510 - Use of District

Talked with Facilities Management about the current

Principal, Artistic Director,

c. Reevaluate the Building Engineer requirement at

8. Parent Donations (Box

a. Create a clear procedure on how this process will

Obtained the District donor letter that states the District

Treasurer, Interim Budget

9. Student Activity Funds

a. Update the entire Student Activity Fund (SAF)

Including this item as an audit recommendation for the

CPS Treasurer, Internal Auditor

b. Recommend that the Treasurer's Office

Including this item as an audit recommendation for the

Board, Treasurer, Internal

District's policy/philsophy about bldg usage?

Board, Board Finance

Treasurer, Interim Budget

Still being determined from which source this amount will

11. SCPA Enrichment Fees

a. Create a tracking mechanism to identify students

b. Recommend that the Superintendent make a

12. District Instructional Fees

b. Conduct comprehensive training to address all

CPS Treasurer / ITM / Public

CPS Treasurer &

Board, Treasurer, LSDMC

Interim Budget Manager,

Not yet scheduled.

13. General Fund and Artistic

14. Out of State School Tuition

a. Conduct further review. Appears that installment

Followed up with Leslie Bryant in Customer Service to

ANONYMOUS GRANT APPROVED EXPENDITURES

Prefer raising money v charging fees

2. Staffing: Administrative &

a. Identify the staff that is required for FY15 and

The Artistic Director has provided General Counsel with a

Due Date / Status

SCPA Artistic Director, Box

Put the shows together in a manner that the production

Treasurer, LSDMC Finance

Have had continuous communications regarding any

Artistic Director & Interim

4. Supplies & Equipment