Report On Community School Student Attendance Counts

The
State of Ohio, Auditor of State
Report on
Community School
Student Attendance
Counts

To the Ohio Board of Education, Superintendent Ross, Office of Community Schools, and
Sponsors:
In response to reports of irregular community school attendance and enrollment practices within
multiple community schools, the Auditor of States (AOS) Office completed an unannounced, or
surprise, student head count among a sampling of Ohios site-based community schools under
the authority of Ohio Revised Code Section 117.11.
This report is being provided to the sponsors of the selected community schools and the Ohio
Department of Education (ODE). AOS also shared the results of this report with the
administrators, principals, treasurers, and management companies of the selected community
schools. This report includes a summary of the head count results, explanation of our analysis,
and corrective action recommendations for consideration by the sponsors and ODE. The
sponsors and ODE are encouraged to use the results of this review as a resource in improving
their community school guidance and monitoring processes.
This engagement is not a financial or performance audit, the objectives of which would be vastly
different. Therefore, it is not within the scope of this work to conduct a comprehensive and
detailed examination of enrollment or Ohios Foundation funding of community schools.
Additionally, certain information included in this report was derived from national charter school
organizations, sponsors, ODE, and community school management. More than 30 AOS auditors
and/or investigators conducted student attendance counts on Wednesday, October 1, 2014.
Additional copies of this report can be requested by calling the Clerk of the Bureaus office at
(614) 466-2310 or toll free at (800) 282-0370. In addition, this report can be accessed online
through the AOS website at http://www.ohioauditor.gov by choosing the Audit Search option.
Sincerely,
Dave Yost
Auditor of State
January 22, 2015
88 East Broad Street, Fifth Floor, Columbus, Ohio 432153506
Phone: 6144664514 or 8002820370 Fax: 6144664490

www.ohioauditor.gov
TABLEOFCONTENTS
1.
LIMITATIONSTOAOSMETHODOLOGY................................................................................................4
2.
EXECUTIVESUMMARY..........................................................................................................................6
3.
METHODOLOGY.....................................................................................................................................9
4.
CRITIQUEOFCURRENTLAW...............................................................................................................11
5.
RECOMMENDATIONSTOODEANDSPONSORS.................................................................................14
6.
COMMUNITYSCHOOLSSELECTEDFORHEADCOUNT.......................................................................16
7.
SUMMARYRESULTSOFCOMMUNITYSCHOOLHEADCOUNTSBYCATEGORY................................17
7.1.
CATEGORY1COMMUNITYSCHOOLS.............................................................................................17
7.2.
CATEGORY2COMMUNITYSCHOOLS.............................................................................................20
7.3.
CATEGORY3COMMUNITYSCHOOLS............................................................................................22
8.
DETAILEDRESULTSOFCATEGORY1AND2COMMUNITYSCHOOLSBYSCHOOL.............................25
9.
USEOFREPORTSANDOTHERDATASOURCES..................................................................................53
10.
CONCLUSION...................................................................................................................................53
11.
VIEWSOFRESPONSIBLESCHOOLOFFICIALS..................................................................................53
12.
MATTERSFORFUTURESTUDY.......................................................................................................54
13.
GLOSSARY........................................................................................................................................55
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1. LIMITATIONSTOAOSMETHODOLOGY
Aglossaryofdefinitionsisprovidedinsection13ofthisreporttoassistthereaderinunderstandingsomecommon
terminologyusedthroughoutthisreport.Duetothenatureofasurprise1headcount,AOSrecognizesthatthere
arelimitationsontheuseofthedatainthisreport.Limitationsaretheshortcomings,conditionsorinfluencesthat
cannotbecontrolledbyAOSthatplacerestrictionsonthemethodologyandconclusions.Thefollowingare
limitationsthatmightinfluenceAOSresults:
SiteBasedCommunitySchoolsversusESchoolsSitebasedcommunityschoolsarecommunityschools
whereatleastsomeoftheirinstructionisprovidedinabrickandmortarfacility.Sitebasedschoolsare
alsopermittedtohaveblendedlearningopportunitiesundertheauthorityofOhioRev.Code3302.41
and3301.079(K)(1),subjecttoapprovalbytheirsponsor.AnESchoolisanonlinepublicschool.When
enrolledinanESchool,thestudentreceivesacomputerandonlineaccesstotheschool.WhileAOSuses
otherprocedurestoanalyzeenrollmentforEschoolsaspartoftheirannualfinancialstatementaudits,
AOSchosetoselectonlysitebasedcommunityschoolsforitsAOSheadcountsinceitislogisticallymore
practicaltophysicallyobservestudentsattendingonasurprisebasis.
SamplesizeAOShaphazardly2selected30,3roughlyeightpercent,outof381communityschoolsfor
testing.Asfurtherdiscussedabove,AOSselectedonlysitebasedcommunityschools,withoutregardto
location,academicperformance,newsmediaallegations,ortypeofsponsors.AOSchosetoselectonly
30communityschoolsbasedonanumberoffactors.Mostimportantly,AOSwantedtoensureithad
sufficientmanpowerandresourcestoperformtheheadcountsforeachcommunityschool
simultaneouslywithminimaldisruptiontothecommunityschoolsstudents,faculty,andadministration.
UnannouncedHeadCountAOSintentionallydidnotprovidenoticetothecommunityschoolsortheir
sponsorsabouttheheadcount.AOSdeterminedperformingthecommunityschoolheadcountinthis
mannerensuredthehighestdegreeofintegrityandvalidityintheresults.However,inordertoensure
theheadcountremainedunexpected,AOSdecidednottocontactsponsorsorODEforinformationthat
mighthavebeenusefulinplanningtheheadcountandassessingtheinitialresults.SincetheAOShead
countwasperformednearthebeginningofthecommunityschoolsacademicschoolyear,the
enrollmentinformationpubliclyavailableonODEswebsitewaslimited.Asaresult,AOSusedtheJuly
2014FullTimeEquivalency(FTE)estimatereportedonthefiscalyear2015DetailFundingReportfor
CommunitySchool/StemSchoolastheinitialreasonablenessassessmentforeachcommunityschool.
AOSrecognizesthattheJuly2014FTEestimateisequaltotheprecedingschoolyearsfinalFTE,including
studentsthatgraduatedattheendofthatschoolyear.However,theJuly2014FTEestimaterepresentsa
validinitialbenchmarkagainstwhichtoestimatethepotentialenrollmentfortheupcomingschoolyear.
Surpriseisatermofartusedintheauditingprofessiontodescribeaneventthatisplannedbytheauditorbut
unannouncedtotheauditee.Theelementofsurpriseaddsmorevaliditytotheresultsderivedfromtheauditors
procedures.
2
Haphazardisatermofartusedintheauditingprofessiontoindicatetheauditorselectedthesampleitems
withoutintentionalbiastoincludeorexcludecertainitemsinthepopulation.Haphazardselectionispermittedfor
nonstatisticalsampleswhentheauditorbelievesitproducesafairlyrepresentativesample.
3
Initially,AOSpresentedaheadcountlistingof29communityschoolstoODEforreview.However,although
studentsfrombothschoolssharethesamelocation,ODEnotifiedusthatLangstonHughesHighSchoolhada
separateIRNthanGeorgeV.VoinovichReclamationAcademy.Therefore,AOSseparatedthestudentcountsfor
LangstonHughesHighSchool,resultinginatotalof30communityschoolscountedbyAOS.
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Itisreasonabletoexpectthatmoststudentsenrolledinthepreviousschoolyearwillremainenrolledand
inattendanceinthenextschoolyear.
FTEversusHeadCountsODEconvertsthenumberofcommunityschoolstudentstofulltime
equivalents(FTEs)basedontheschoolscalendaranddatesofenrollment.FTErepresentsthatportion
oftheschoolyearastudentwaseducated,asdeterminedbythenumberofhoursofinstructionoffered
toastudentduringaschoolyeardividedbyitstotalhoursofinstruction.Thesponsorcontractdictates
thetotalhoursofinstructionacommunityschoolmustprovideduringaschoolyear.Astudentwho
entersatthebeginningofaschoolyearandremainsenrolledforthefullschoolyearwillgenerateanFTE
of1.0.Studentswhodonotremainenrolledfortheentireschoolyearorwhoenterafterthestartofa
schoolyearwillhaveFTEslessthan1.0,reflectingtheportionoftheschoolyeartheywereenrolled.
Additionally,studentsthatareparticipatinginlearningopportunitiesonaparttimebasiswillhaveFTEs
lessthan1.0.Asaresult,thenumberofcommunityschoolstudentsdoesnotsquarelyequatetothe
numberofFTEsreportedbyacommunityschoolsincesomestudentswillhaveFTEslessthan1.0.
PriorYearAnnualizedFTECommunityschoolsreceivestateFoundationfundingyearroundbasedupon
annualizedenrollmentundertheauthorityofOhioRev.Code3301.0714.Manyschoolsarenotin
sessionduringthesummermonths.Similartotraditionalschooldistricts,ODEfundscommunityschools
thatareoutofsessionduringthesummermonthsbaseduponthefinalJuneFTEfortheimmediately
precedingschoolyear.However,unliketraditionalschooldistricts,fundingforcommunityschoolsis
basedupontheschoolsmonthlyreportingofFTE,whichisamoreefficientprocessthanthetraditional
schoolfundingmodel.ODEdoesnotadjusttheJuneFTEdataforgraduatesorotherchangesin
enrollmentthatmightoccuraftertheperiodisclosed.Asaresult,theestimatedFTEthatODEusesto
fundschoolsduringthesummermonthsisnotanaccuratereflectionoftheschoolsanticipated
enrollmentuntiltheschoolopensforsessionandenterstheenrollmentdataintoODEsEducation
ManagementInformationSystem(EMIS).Dependingonthestartoftheschoolsfirstdayinsession,ODE
willadjusttheFoundationfundingbasedupontheschoolsactualreportedenrollment.Ifnecessary,ODE
willprovideadditionalFoundationfundingatthistimeorplacetheschoolonaslidingscaletoreduce
futureFoundationpaymentsandeventuallytrueup.Therefore,AOSrecognizedthattheJuly2014FTE
estimateAOSusedforinitialcomparisontotheheadcountresultswouldbeslightlyskewed.Toaccount
forthis,AOSacceptedavariancewithintenpercent4asreasonablewithoutfurtherinvestigation.AOS
thenrequestedSeptemberandOctober2014enrollmentdatafromODEtofurtheranalyzethoseentities
withgreaterthanatenpercentvariance.
AttendanceversusEnrollmentCommunityschoolsarefundedbasedonannualizedenrollment,not
attendance.However,thereisanimportantnexusbetweenstudentattendanceandenrollmentfor
Foundationfundingpurposes.Studentsareconsideredasenrolledinacommunityschooluntilthelast
dayofattendanceduetopermissiblestudentwithdrawalorclosureofthecommunityschool.Pursuant
tothestatutesandrulesoutlinedinChapter2ofODEsEMISManualaswellastheSchoolOptions
EnrollmentSystem(SOES)Manual,schoolsmustprovidedocumentationthatclearlydemonstrates
studentshaveparticipatedinlearningopportunities,eitherthroughattendanceorevidencethata
studenthasloggedintoanonlinelearningsystem.Studentswithexcusedabsencesremainenrolledand
willbefunded.Communityschoolstudentswithunexcusedabsences,however,mustbewithdrawn
uponreaching105consecutivehoursofnonattendance.
ProtectedStudentInformationWhileAOShasstatutoryauthoritytoreviewprotectedpersonally
identifiablestudentinformationduringthecourseofanaudit,AOSchosenottorequeststudentnames
Auditriskreferstotheriskthatanauditormayfailtodetectmaterialmisstatementeitherduetoerrororfraud.
TheAOSconsideredavarianceoftenpercenttobewithinanacceptablelevelofauditriskforpurposesofthis
analysis.
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fromcommunityschoolsduringthecourseofitsheadcountoutofanabundanceofcautiontoprotect
thisinformation.AOSrecognizedthatstudentnamesorStatewideStudentIdentifier(SSID)numbers
wouldbenecessarytoinvestigateirregularitiesfurther;however,thepurposeoftheAOSheadcountwas
nottocatchcommunityschoolscheating.Rather,thepurposeoftheAOSheadcountwasto
determinewhethertheexistingsystemreliablyrepresentsattendanceandenrollmentacrossthe
communityschoolplatform.
LackofCommunitySchoolAttendancePoliciesCollectedDuetothesurprisenatureofthecountanda
desiretominimizethedisruptiontocommunityschoolsstudents,faculty,andmanagement,AOSdidnot
requestcopiesofcommunityschoolattendancepoliciesfrommanagementduringthecourseoftheAOS
headcount.However,whereitwasdeterminedtobenecessary,AOSdidsubsequentlydiscuss
communityschoolattendancepolicieswithcertainadministratorsandprincipalsduringitscomparisonof
theAOSstudentheadcountresultstoODEreportedenrollmentandheadcountinformation.The
contentofthosediscussionsarenotedinthebodyofthisreport.
AvailabilityandAccuracyofSchoolCalendarsWhenplanningthetimingofthesurpriseAOShead
count,AOSreviewedtheschoolcalendarsavailableonselectedcommunityschoolswebsites,where
applicable,toensureclasseswouldbeinsessiononOctober1,2014,andschoolswerenotconducting
assessmenttesting.However,duringthisprocessanduponinterviewingcommunityschool
administratorsandprincipals,AOSnotedmanycommunityschoolsdidnotmaketheirschoolcalendars
publiclyavailableontheirwebsiteand/orthecalendarswerenotuptodate.
NonvalidatedDataFromExternalSourcesTocompletethisreport,auditorsgatheredandassessed
datafromtheselectedcommunityschoolsandconductedinterviewswithcommunityschool
administrators,principals,treasurers,managementcompanies,ODE,andsponsors.Datafromexternal
sourceswasnotexaminedforreliability.
2. EXECUTIVESUMMARY
Inresponsetorisingconcernsovercommunityschoolstudentattendanceandenrollmentreportingpractices,the
AOScompletedanunannouncedstudentheadcountamongasamplingof30Ohiositebasedcommunityschools
(refertoSection6foralistingofthe30schoolsselected)toverifytheaccuracyoftheenrollmentandattendance
datareportedbycommunityschoolstotheOhioDepartmentofEducation(ODE).RefertoSection3formore
informationregardingtheselectionofcommunityschoolsandanalysesperformed.
Allcommunityschoolsmustofferaminimumof920hoursoflearningopportunities(i.e.,instructionalhours)each
schoolyear.Attendanceatacommunityschoolisdefinedasparticipationinlearningopportunitiesprovidedbya
communityschoolinaccordancewiththecommunityschoolssponsorcontract.
SitebasedschoolsarepermittedtohaveblendedlearningopportunitiesundertheauthorityofOhioRev.Code
3302.41and3301.079(K)(1),subjecttoapprovalbytheirsponsor.AsdefinedinOhioRev.Code3301.079
(K)(1),blendedlearningisthedeliveryofinstructioninacombinationoftimeinasupervised,physicallocation
awayfromhomeandonlinedeliverywherethestudenthassomeelementofcontrolovertime,place,path,or
paceoflearning.Thecombinationofonsiteandonlineinstructionforcommunityschoolsofferingblended
learningopportunitiesincreasestheriskofnoncompliancewithenrollmentdocumentationrequirements.To
complywiththestatutesandrulesoutlinedinChapter2ofODEsEMISManualandtheSOESManual,community
schoolsofferingblendedlearningopportunitiesmustcarefullydocumentboththephysicalattendanceofstudents
aswellastheirparticipationinonlinelearningopportunitiesasverifiedbyloginrecords.
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PursuanttoOhioRev.Code3301.0714,schoolsmustenterdataconcerningtheenrollmentandattendanceof
theirstudentsintoEMIS,whichODErecentlyrewroteandconsolidatedwithSOES.TheEMISandSOES
applicationsareusedbyschoolstoenterandreviewstudentenrollmentanddemographicdatatoformthebasis
fortheflowoffundstocommunityschoolsandSTEMschools.Effectiveforthe20142105schoolyear,both
traditionalandcommunityschoolsbeganusingEMISasthedataentrypointforreportingstudentattendance.5
Aspartofitsmonitoringefforts,ODEareacoordinatorsconductFTEreviewstoverifytheaccuracyofthe
enrollmentandattendancedataenteredbycommunityschoolsintoEMIS.AnODEFTEreviewteamexamines
enrollmentandattendancepolicies,studentenrollmentdataandtheschoolsprocedureformaintaining
enrollmentandattendancedocumentationthatsubstantiateswhethertheFTEreportedinEMISisaccurate.The
ODEreviewteamcomparesthesourceenrollmentandattendancedatawiththeEMISdatasubmittedbythe
communityschoolforfundingandchecksforthevalidityoftheindividualizededucationalplansbeing
implementedintheschool.
Additionally,theStatebegantorequiredailyreportingofattendanceforallschoolsasopposedtomonthly
reportingrequirementsasinpastyears.SOESisanEMISsubsystemthatallowscommunityschoolsandtraditional
publicschoolstoreviewandverifystudentenrollmentdataenteredbycommunityschoolsandtraditionalschools.
OnceastudentrecordisenteredinEMIS,theresidentdistricthastheabilitytoreviewtherecordinSOES.The
residentdistrictmaychallengetheeligibilityofthestudentforfundingifthereisaperceivederrorinthestudents
information.Oncearecordisflaggedbytheresidentdistrict,thecommunityschoolmustworkwiththeresident
districttoresolvethediscrepancy.Iftheflagisnotresolved,ODEwillnotfundthestudent.However,this
flaggingsystemofchecksandbalanceswasnotoperationalduringthemonthsofSeptemberthrough
November2014duetotheEMISrewrite,increasingtheriskofenrollmenterrorsgoingundetectedduringthis
period.Asaresult,thereisanincreasedriskoferrorintheamountofFoundationfundingforcommunity
schoolstudentsduringthisperiod.
EffectiveinJuly2014,ODEplannedtoreleasethefirstpayment(opportunitygrant)afteranewcommunityschool
submitteditssponsorassurancesandopenedforinstruction.ODEextractedthestudentdatafromEMIS/SOESby
midnightonAugust22,September15,orOctober15,dependingonwhichmonththeschoolwasopenedfor
instruction,asthebasisofthepayment.AccordingtotheAugust2014SOESManual,ODEbeganFoundation
paymentsfornewlyopeningcommunityschoolsthatprimarilyservedropoutpreventionandrecoverystudents
andopenedlaterintheschoolyearwhenODEreceivedthesponsorassurancesandtheschoolopenedfor
instruction.TheenrollmentasreportedbycommunityschoolsinEMIS/SOESwasthebasisODEusedforthe
monthlyFoundationpayments.ODEhaddiscretiontobeginFoundationpaymentsasearlyasAugustfornewly
openingcommunityschoolsforwhichanexaminationofthesponsorsapplicationprocessprovidedclearevidence
ofexemplaryauthorizerpractice,alignedwiththeODESponsorEvaluationReview.
BeginninginJuly2015,ODEwilldeterminethetimingofanewlyopeningcommunityschoolsfirstpaymentupon
theratingofitssponsorunderthenewSponsorEvaluationSystempursuanttothechangesauthorizedinAm.Sub.
HB555ofthe129thGeneralAssemblyandmodificationsinpolicymadebyODEintheAugust2014editionofthe
fiscalyear2014SOESManual.ODEretainsdiscretiontobeginFoundationpaymentsasearlyasJulyfornewly
openingcommunityschoolsapprovedbyanexemplarysponsor,solongasthecontractandrequiredformsarein
place,andthesponsorhasnotifiedODEthatthecommunityschoolwillopen.Communityschoolsapprovedby
sponsorswitharatinglowerthanexemplarywillreceivethefirstmonthlypaymentnosoonerthanSeptember.
WhiletheselegislativeandpolicychangeswillhelpreducetheriskoflossofstateFoundationmoniesduetoa
communityschoolsfailuretoopen,AOSbelievestheStateneedslegislativereformtostrengthentheintegrityof
communityschoolsandrestorethepublicconfidence.
5
PriortoODEsEMISrewrite,SOESwasthedataentrypointforcommunityschoolswhiletraditionalschoolsused
EMISfortheirdataentry.
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RecommendationstoODE
UpdateofManuals
ODEshouldupdateitsEMISManualandSOESManualforthefiscalyear2015changesODEmadeduringtheEMIS
RewriteandconsolidationofSOES.WhileODEprovidedtrainingtocommunityschoolsaboutthesechanges,the
relevantportionsofthesemanualsremainoutofdate.Asaresult,thereisanincreasedriskthatcommunity
schoolsmayinaccuratelyreportenrollmentinformation.Goingforward,ODEshouldstrivetoupdateitsmanuals
inatimelymanner,describingsignificantchangestoEMISandSOESpriororasclosetoimplementationas
possible.
MonthlyReportingofFTEEstimates
ODEshouldclarifythatwhilestateFoundationfundingisbaseduponannualizedenrollment,themonthly
reportingofstudentenrollmentsshouldbefoundeduponactualdataratherthanprojections.Financialstruggles
atnewercommunityschoolsandlackofpublicfacilitiesfundingleadAOStobelievesomecommunityschoolsmay
bereportinghigherthanactualprojectionsofenrollmentduringtheearlymonthsoftheschoolyeartoprevent
cashflowproblems.Althoughcommunityschoolfundingisbaseduponannualizedenrollment,community
schoolsshouldstillreportaccuratemonthlyenrollmentinformationtoODE.Misrepresentationofenrollment,or
evenoutrightfalsification,areimproperactsunderanycircumstances.ODEusesmonthlyenrollmentinformation
asthebasisforitsFoundationpaymentstocommunityschools.Thereisanincreasedriskoflossofthestates
Foundationfundingifthecommunityschoolclosesorfailstoaccuratelyreviseitsreportedenrollmentprojections.
Asaresult,thestateandcitizensofOhiomayneverrealizeorrecouptheirfairshareofthisfunding.
SOESFlaggingSystem
ODEshouldcarefullyreviewtheerrorsidentifiedbytheSOESflaggingsystemforpotentialerrorsthatmayhave
beenpresentduringthemonthsofSeptemberthroughNovember2014duetothelackofmonitoringbyresident
schools,communityschools,andODEduringthisperiod.ThismaynecessitateODEmakingfutureadjustmentsto
theschoolsremainingFoundationpaymentsforthe20142015schoolyearforerroneousFoundationpayments
madeduringthesemonths.
BlendedLearning
ODEshouldprovidebestpracticepoliciesandtoolstosponsorsthatcanbeusedasaguideindevelopingtheir
curriculumpoliciesanddocumentationrequirementsforblendedlearningmodels.Additionally,ODEshould
discouragesponsorsfromusingboilerplatelanguageapprovalofblendedlearningintheeducationalplanoftheir
sponsorcontractswithcommunityschools.AOSbelievesitiscriticalforacommunityschooltohaveanindepth
discussionwithitssponsorbeforethecommunityschoolimplementsblendedlearningopportunitiesinits
educationalplan.Thesediscussionsshouldincludeadetailedevaluationbythesponsorofthesufficiencyofthe
curriculumandhoursoflearningopportunitiesprovidedaswellasthepoliciesandrulesfordocumentingstudent
attendanceandparticipationinablendedlearningenvironment.
RecommendationsforSponsors
EnrollmentMonitoring
Sponsorsshouldactivelyreview,especiallynearthebeginningoftheschoolyearbutalsoperiodicallythroughout
theyear,communityschoolenrollmentandstudentattendanceinformation.SponsorsshouldconductonsiteFTE
reviews,onasurprisebasiswhenwarranted,andverifyenrollmentandattendanceinformationagainstoriginal
sourcedocumentscontainedinthecommunityschoolsstudentfiles.
Forcommunityschoolsofferingblendedlearningopportunities,sponsorsshouldalsoreviewloginrecordsto
determinewhethertheloginhoursanddocumentedcompletionoflessonplansmatchthedailyhoursof
instructionlistedinthesponsorcontracteducationalplanandschoolsentityprofileinEMIS.Additionally,as
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furtherdescribedaboveintheRecommendationsforODE,sponsorsshouldnotdelegatetheauthorityto
communityschoolmanagementwithintheireducationalplanstomakedecisionsaboutblendedlearningorother
significantchangestotheircurriculumwithoutpriorconsultationwithandapprovalfromthesponsor.
Conclusion
AOSrecommendsODErequirethesponsorstoreviewandinvestigatetheschoolsidentifiedinthisreportwith
largeorunusualvariancesbetweentheAOSheadcountandtheirreportedEMISenrollmentinformation.This
reviewshouldincludeareviewofstudentfilestoensurethecommunityschoolisreportingproperlyenrolled
studentsinEMISforFoundationfundingpurposes.AOSalsorecommendsODEconsidersubjectingthese
communityschoolstoanODEFTEReviewtodeterminewhetherthecommunityschoolspracticesarein
compliancewithOhiocommunityschoolenrollmentstatutesandrules.
Asaresultoftheexperiencesgleanedfromthisproject,AOSisreviewingitsregularcommunityschoolfinancial
auditprocedurestodeterminewhethertherearemoreeffectiveandcostefficientanalysesorteststhatcanbe
performedoveracommunityschoolsenrollmentduringthecourseofanaudit.
TheAuditorofStatesofficeextendsitsgratitudetotheStateBoardofEducation,theOhioDepartmentof
Education,andthemanycommunityschools,managementcompanies,andsponsorsthroughouttheStatethat
supportedandcooperatedwiththisreview.
3.
METHODOLOGY
ODEconvertsthenumberofcommunityschoolstudentstofulltimeequivalents(FTE)basedontheschools
calendaranddatesofenrollment.FTErepresentsthatportionoftheschoolyearastudentwaseducated,as
determinedbythenumberofhoursofinstructionofferedtoastudentduringaschoolyeardividedbyitstotal
hoursofinstruction(whichacommunityschoolmustprovideduringaschoolyearinaccordancewithitssponsor
contract).Astudentwhoentersatthebeginningofaschoolyearandremainsenrolledforthefullschoolyearwill
generateanFTEof1.0.Studentswhodonotremainenrolledfortheentireschoolyearorwhoenterafterthe
startofaschoolyearwillhaveFTEslessthan1.0,reflectingtheportionoftheschoolyeartheywereenrolled.
Additionally,studentsthatareparticipatinginlearningopportunitiesonaparttimebasis,shouldhavetheirFTE
calculatedbasedonthenumberofinstructionalhoursthestudentisenrolledandattendingtheschool,adjusted
bythestudentspercentoftime,dividedbythenumberofhoursintheschoolyear,andthereforewouldresultin
FTEslessthan1.0.Forblendedlearningstudents,thecommunityschoolshouldestimatethestudentspercentof
participationtimeuponenrollment.Thecommunityschoolshoulddocumentandfollowaproceduretoupdate
thestudentspercentoftimeelementinEMISperiodicallybasedondocumentedactualhoursincomparisonwith
hoursestimatedtocompletetheschoolinordertobeontrackforfulltimestatus.ODEdoesnotprovide
additionalfundingforacommunityschoolstudentwithaFTEofgreaterthan1.0.
Instructionalhoursinacommunityschoolaredefinedbylearningopportunitiesprovidedtoastudent.Pursuantto
OhioRev.Code3314.03(A)(23)andOhioAdmin.Code(OAC)330110202,learningopportunitiesmean
classroombasedornonclassroombasedsupervisedinstructionalandeducationalactivitiesthataredefinedinthe
communityschoolssponsorcontractandare:(1)Providedbyorsupervisedbyalicensedteacher(2)Goal
oriented,and(3)Certifiedbyalicensedteacherasmeetingthecriteriaestablishedforcompletingthelearning
opportunity.Instructionalhoursinacommunityschoolsdayincluderecessandtimeforchangingclasses,butnot
thelunchperiod.
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Forstudentswhohavewithdrawn,thecommunityschoolmustentertheproratedhoursofenrollmentuptothe
pointofwithdrawal.Thetotalnumberofhoursarethoseproratedhoursthestudentactuallyattendedor
participated.
OhioRev.Code3317.034(C)requiresacommunityschoolstudent'senrollmentshallbeconsideredtoceaseon
thedateonwhichanyofthefollowingoccur:
(1)Thedistrict[communityschool]receivesdocumentationfromaparentterminatingenrollmentofthe
student.
(2)Thedistrict[communityschool]isprovideddocumentationofastudent'senrollmentinanotherpublic
ornonpublicschool.
(3)Thestudentfailstoparticipateinlearningopportunitiesandhasnotreceivedanexcusedabsencefor
105continuoushours.Ifastudentiswithdrawnfromthedistrictforfailuretoparticipateinlearning
opportunitiesunderdivision(C)(1)(a)(v)ofthissectionandthedistrict[communityschool]board
determinesthatthestudentistruant,thedistrict[communityschool]shalltaketheappropriateaction
requiredundersections3321.19and3321.191oftheRevisedCode.
(4)Thestudentceasestoparticipateinlearningopportunitiesprovidedbytheschool.
Amidconcernsofirregularenrollmentandattendancepracticesamongcertaincommunityschools,theAOS
haphazardlyselectedasampleof30communityschoolsacrossthestatetoperformasurpriseheadcounton
October1,2014toassesswhetherthecommunityschoolsstudentattendancewascomparabletotheirreported
enrollment.
Uponarrivingateachofthecommunityschools,AOSauditorsreadilyobtainedpermissionfromcommunityschool
directorsandprincipalstoperformaheadcountofstudentsinattendancethatday,escortedbycommunity
schoolmanagement.AOSdidnotrequeststudentnamesorStatewideStudentIdentifier(SSID)numbersto
protectthepersonalidentificationandconfidentialityofstudents.Instead,AOSstrictlycountedindividual
studentsphysicallyinattendanceamongtheindividualclassroomsandotherlocationsthroughouteach
communityschool.Whereindicatedinsection8ofthisreport,somecommunityschoolsalsoprovidedAOS
documentationsupportingabsences,tardiness,orblendedlearningopportunitieswhichmightexplainvariances
betweentheheadcountandenrollmentinformationthecommunityschoolreportedtoODE.
AOSfirstcomparedtheresultsoftheactualheadcountstotheJuly2014FTEestimatereportedonthefiscalyear
2015DetailFundingReportforCommunitySchool/StemSchoolforeachcommunityschool.Thisreportdetailsthe
estimatedenrollmentonaFTEbasisandthecommunityschoolsFoundationpayment.Recognizingthatthe
numberofindividualstudentsdoesnotsquarelyequatetoFTEs,AOSacceptedavarianceoften(10)percentless
thantheEMISreportedFTEasreasonable.AOSalsoacceptedanyvariancewhereacommunityschoolhadmore
studentsinattendanceduringtheAOSheadcountthanreflectedinEMISasenrolled(oneitheraFTEorstudent
countbasis).AOSassignedthesecommunityschoolstoCategory3,notrequiringfurtherrevieworinvestigation.
ThestandarddeviationbetweentheactualheadcountsandtheJuly2014FTEestimatereportedonthefiscalyear
2015DetailFundingReportforallcommunityschoolswas45.5students.AOSthenidentifiedthecommunity
schoolshavingdifferencesequaltoorgreaterthantwostandarddeviations(91students)andsubsequently
returnedtothosecommunityschoolstointerviewmanagementconcerningthevariances.Somecommunity
schoolsprovidedadditionalinformationtoAOSduringthisinterviewprocesstohelpexplaintheirvariances.AOS
assignedthesecommunityschools(i.e.,withavarianceofmorethantwostandarddeviations(91students)as
comparedtoJuly2014FTEestimates)toCategory1,requiringfurtherinvestigationandpossiblereferraltoODE
andsponsors.
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AOSsentalettertotheremainingcommunityschools,andtheirsponsors,thathadgreaterthanten(10)percent
oftheirEMISreportedstudentsnotinattendanceduringourheadcountbutthetotalvariancewaslessthantwo
standarddeviations(91)fromtheJuly2014FTEEstimate.AOSassignedtheseschoolstoCategory2,requiring
furtherinvestigation.Thisletterinformedthecommunityschoolsabouttheresultsofourheadcount
comparisonsandgavetheapplicablecommunityschoolsanopportunitytoprovideanexplanationtoAOSabout
theirvariances.Some,butnotall,communityschoolsrespondedtoAOSandprovidedadditionalinformationthat
washelpfulinassessingourresults.Baseduponresponsesfrommanagementdescribedinsection8ofthisreport,
AOSalsochosetoconductasecondsurpriseheadcountatcertainlocationstoensurethereasonablenessand
validityofourfirstheadcount.
AOSthenmetwithODEtogathermoreinformationnecessarytofurtheranalyzetheresultsoftheheadcount.
ODEprovidedAOSwithasnapshotoftheSeptember2014FTEasreportedtoODEbycommunityschoolsinEMIS.
ODEalsoprovidedAOSwiththeOctober1,2014headcountofcommunityschoolstudentsreportedtoODEby
communityschoolsinEMISasofOctober16,2014(schoolshave30daystomakeadjustmentstothisdatainEMIS
beforethecountsarefinalforaparticularday).AOSrequestedbutdidnotreceivethefinalOctober1,2014head
countinformationforthe30schoolsfromODEtodeterminewhethercommunityschoolsmadefurther
adjustmentstothisinformationwithinthe30daywindow.
AOScomparedtheactualheadcountstotheSeptember2014FTEandlatestavailable(thoughnotfinal)October1,
2014headcountinformationprovidedbyODEtodeterminewhetherthesecomparisonssignificantlychanged
fromouroriginalJuly2014FTEcomparison.Wefoundtherewereminimalfluctuationsamongourthree
comparisons(i.e.,JulyFTE,SeptemberFTE,andOctoberEMISHeadCount).
Uponcompilingresponsesfrommanagementandcompletingapplicablesecondcounts,AOSmetagainwithODE
officialstoreviewtheinitialresultsofourheadcountcomparisonsforthe30communityschoolstoseeifODEhad
historicalorotherinformationthatmightbeusefulinanalyzingtheseresultsfurther.ODErequested,andAOS
granted,permissiontodiscusstheinitialresultswiththeapplicablesponsors,ifneeded.ODElatermetwithAOS
togoovertheresultsoftheiranalysisanddiscussionswiththesponsors.Thecommunityschoolswiththelargest
varianceswerealldropoutrecoveryandprevention(DORP)schools.Asageneralrule,ODEindicateda50%
attendancerateistypicalforDORPschoolsinOhio.6
UponcompletingitsanalysisoftheinformationODEprovided,AOScontactedeachofthecommunityschools
management(i.e.,administratorsandprincipals),treasurers,managementcompanies,andsponsorstodiscussthe
finalresultsoftheheadcountcomparisons,interviews,andinquiries.AOSaffordedeachoftheseofficialsafinal
opportunitytoprovideadditionalexplanatoryinformationtoAOS.AOSalsometwithODEtodiscussthefinal
resultsofthisreport.
4.
CRITIQUEOFCURRENTLAW
PriorYearAnnualizedFTE
Asdescribedabove,communityschoolsreceivestateFoundationfundingyearroundbaseduponannualized
enrollmentundertheauthorityofOhioRev.Code3301.0714.Manyschoolsarenotinsessionduringthe
summermonths.Similartotraditionalschooldistricts,ODEfundscommunityschoolsthatareoutofsession
duringthesummermonthsbaseduponthefinalJuneFTEfortheimmediatelyprecedingschoolyear.However,
unliketraditionalschooldistricts,fundingforcommunityschoolsisbasedupontheschoolsmonthlyreportingof
FTE,whichODEbelievesisamoreefficientprocessthanthetraditionalschoolfundingmodel.ODEdoesnotadjust
theJuneFTEdataforgraduatesorotherchangesinenrollment.Therefore,theFoundationfundingacommunity
AOSdidnotobtainevidencefromODEtosupportthe50%attendancerateforDORPschools.
Page|11
schoolreceivesduringthesummermonthsisbaseduponanestimateandrequiresadjustmentbyODEuponthe
communityschoolsactualenrollmentasreportedupontheschoolsopening.Whilethispracticehelpsensure
communityschoolsareabletomeettheircashflowneeds,anexistingcommunityschoolsfailuretoopenor
accuratelyreportenrollmentinformationcouldresultinanunintendedriskoflosstothestateandcitizensofOhio
forstateFoundationfunding.
BeginninginJuly2015,ODEwilldeterminethetimingofanewlyopeningcommunityschoolsfirstpaymentupon
theratingofitssponsorunderthenewSponsorEvaluationSystempursuanttothechangesauthorizedinAm.Sub.
HB555ofthe129thGeneralAssemblyandmodificationsinpolicymadebyODEintheAugust2014editionofthe
fiscalyear2014SOESManual.ODEretainsdiscretiontobeginFoundationpaymentsasearlyasJulyfornewly
openingcommunityschoolsapprovedbyanexemplarysponsor,solongasthecontractandrequiredformsarein
place,andthesponsorhasnotifiedODEthatthecommunityschoolwillopen.Communityschoolsapprovedby
sponsorswitharatinglowerthanexemplarywillreceivethefirstmonthlypaymentnosoonerthanSeptember.
WhiletheHB555changeswillreducetheriskofoverfundinganewlyopenedcommunityschool,thereisnothing
incurrentlawtoreducetheriskofoverfundinganexistingcommunityschoolbasedonsummerestimatesthat
maybeinflatedduetograduatesfromtheprecedingschoolyearandotherchangesinenrollment(i.e.,mobilityof
students).
SegregationofDuties
ThecurrentstructureofcommunityschoollawsinOhiolacksappropriatesegregationofduties.Generally,the
followingfiveactivitiesinanygovernmentoragencyneedtobeconsideredforsegregation,wherepossible:
Planningandpolicydevelopment
Implementationandchangemanagement
Approvalandauthorization
OutcomeReporting
Monitoringoroversight
CurrentlawmandatesODEtooverseecommunityschoolsponsors;actasasponsoritselfundercertain
circumstances;collectenrollmentandperformancedataforcommunityschools;calculateandprovidefundingto
communityschools;anddevelopacademic,performance,andfinancialpoliciesforcommunityschools.ODEisalso
chargedwithoverseeingcommunityschoolsponsorsandmonitoringtheacademic,fiscal,andenrollmentdata
reportedbycommunityschools.ODEthensubsequentlyreportsthefinancialandacademicresultsofcommunity
schoolstothepublicandensurespenaltiesandconsequencesfornonperformanceornoncompliancearecarried
out.
PropersegregationincreasestheStatesabilitytohaveaccurateandmeaningfulfinancialandperformance
informationandreporting.SeparatingtheauthorizationandoversightdutiesandassigningthemtodifferentState
agenciescouldincreasetheintegrityofthesponsorandcommunityschooloversightprocess.
ConflictsofInterest
OhioRev.Code3314.03(A)(11)(e)indicatesthatacommunityschoolsgoverningauthoritymemberscannotbe
employedbythecommunityschool,norhaveaninterestinanycontractawardedbythegoverningauthority,
exceptunderspecifiedcircumstances.Additionally,OhioAdmin.Code330110204prohibitsasponsorfrom
requiringacommunityschooltopurchaseservicesfromthesponsor.However,therearenootherconflictof
interestlawsspecifictocommunityschoolsandtheirmanagementcompaniesandsponsors.
Undercurrentlaw,somesponsorsmaybereluctanttocloseacommunityschoolbecauseofthelossofrevenue
fromthesponsorshipfeesandsaleofservices.PursuanttoOhioRev.Code3314.029and3314.03(C),the
sponsormaychargeacommunityschool'sgoverningauthorityafeeforoversightandmonitoringoftheschool
thatdoesnotexceedthreepercentofthetotalamountofpaymentsforoperatingexpensesthattheschool
Page|12
receivesfromthestate.Additionally,sponsorscansellservicessuchasEMIScoordinators,treasurerservices,and
grantcoordinatorstocommunityschoolsforadditionalfeesbeyondthethreepercentsponsorshipfee.
Currentlawalsodoesnotprohibitpersonnelemployedbythemanagementcompanyfromperforming
sponsorship,treasurer,EMISandotheroperationaldutiesforacommunityschoolthemanagementcompany
serves.Therearealsonorequirementsforgoverningboardmembersorkeymanagementofficialsemployedby
communityschools,managementcompanies,orsponsorstodisclosepersonalfinancialinterestsinthecommunity
school(s)theyserve.Asaresult,communityschoolstakeholdersandthepublicmaybeunawarethatcertain
activitiesorpersonalinterestsareinconflictwiththebestinterestsofthecommunityschool.
Ohioslawdoesnottrulyrequireacommunityschoolsgoverningboardtobeindependentofitsmanagement
company.Thisisasignificantpolicyquestionforthelegislature.ItisbeyondthescopeofAOStomakepolicy
recommendationsonthismatter;however,ifindependenceisdesired,thefollowingfactorsshouldbeconsidered:
Currentlawdoesnotrequireacommunityschooltonegotiateitsmanagementagreementatarms
length.Armslengthdescribesatransactionbetweenpartieshavingadverse(oropposing)interests;
wherenoneoftheparticipantsareinapositiontoexercisesubstantialinfluenceoverthetransaction
becauseofbusinessorfamilyrelationship(s)withmorethanoneoftheparties.
BasedonAOSobservationsaswellasrelationshipsdescribedintheIRSCharterSchoolReferenceGuide,a
communityschoolsgoverningbodyismorelikelytobeindependentofamanagementcompanywhere:
(1)theboardmembersarenotaffiliatedwiththemanagementcompany;(2)theboardmembershave
authorityoverandareactivelyinvolvedinmajorschoolpolicies,includingthebudget,curriculum,and
hiringandfiring;(3)theboardmembersnegotiatedwiththemanagementcompanybeforesigningthe
managementagreement;and(4)thecommunityschoolhasitsownlegalcounselandisnotdependent
uponthelegalservicesprovidedbyamanagementcompany.
Conversely,basedonAOSobservationsandriskfactorsidentifiedintheIRSCharterSchoolReference
Guide,acommunityschoolsgoverningbodyislesslikelytobeindependentofamanagementcompany
where:(1)themanagementcompanywasinvolvedinformingtheschoolandapplyingforitscharter;(2)
theboardiscontrolledbythemanagementcompany;(3)theboardmembershavenoauthorityunderthe
managementagreementovermajorschoolpolicies,includingthebudget,curriculum,andhiringand
firing,(4)themanagementcompanydirectlyemployskeyemployeeswhoprovideservicestotheschool;
(5)themanagementagreement,oradministratorsandteacherscontracts,providesthattheschoolmay
nothiretheadministratorsorteachersuponaterminationofthemanagementagreement;(6)the
communityschoolleasessignificantfacilitiesandequipmentfromamanagementcompany;and(7)the
managementagreementprovidesforasignificantpenaltyonterminationthatwouldcompromisethe
schoolsabilitytoterminatetheagreement,suchasalumpsumpenaltyorlossoffacilities,equipment,
curriculum,useofname,orsimilarpenalty.
DropOutRecoveryandPreventionSchools
DropOutRecoveryandPrevention(DORP)schoolsprovidelifechangingeducationforthosestudentswho
persevere.Becausetheirstudentpopulationisatthehighendoftheriskscale,currentlawprovidesseveral
exceptionstoandwaiversforcommunityschoolsservingprimarilydropoutrecoverystudents.Ascanbe
expected,AOSfoundtheDORPschoolshadthehighestnonattendanceduringtheheadcount.However,AOSdid
notanticipatetherateofnonattendanceamongtheDORPschoolsselectedfortheheadcounttobehigherthan
50percent,theStatesaverageDORPschoolattendancerate.Asaresult,AOSbelievesthereisanincreasedrisk
ofDORPschoolsreportinghigherthanactualFTEestimates.
BlendedLearning
OhioRev.Code3302.41and3301.079(K)(1)providerulesforcommunityschools,withapprovalbytheir
sponsor,toimplementablendedlearningmodeltoprovidemoreflexibilityandcreativityinthevenueinwhicha
communityschoolcaneducateastudent.However,thelackofclearlydefinedminimumstandardsforblended
learningmodelsmakesitdifficultforsponsorsandothers,includingauditors,toevaluatecompliancewiththe920
Page|13
hourruleforcommunityschoollearningopportunities.Itisalsodifficultundercurrentstatutetodeterminethe
GeneralAssemblysintentforwhatconstitutesanadequate,robustcurriculumforitscommunityschoolblended
learningstudents.Lastly,currentlawdoesnotprovideconsequencestocommunityschoolsortheirsponsorsif
thecommunityschoolseducationalplandoesnotmatchtheactualinstructionalenvironment.
CommunitySchoolGuaranteeMechanism
OhioRev.Code3314.029(C)statesthatODEmayrequireacommunityschoolauthorizedunderthissectionto
postandfilewiththesuperintendentofpublicinstructionabondpayabletothestateortofilewiththestate
superintendentaguarantee,whichwillbeusedtopaythestateanymoneysowedbythecommunityschoolinthe
eventtheschoolcloses.
ThisstatutecurrentlyonlyappliestothecommunityschoolsthataresponsoredbyODEsOfficeofOhioSchool
Sponsorship.
Duetotheincreasedriskofcommunityschoolsclosingwithoutstandingobligationsthatcannotbepaid,the
legislatureand/orODEshouldinstituteaguaranteemechanismforeverycommunityschool,regardlessofthe
sponsor.Aguaranteecouldbeintheformofaholdbackprovision(i.e.,retainageofoneortwopercentofeach
paymentuntilapredeterminedamountisretainedforguarantee)fromtheStatesmonthlyFoundationpayments
tosecureperformancewithapromisethatsatisfactoryperformanceresultsinpaymentoftheamountheldback
tothecommunityschoolafteracertainperiodoftime(perhapsoneortwoyearsofoperation).Additional
guaranteeoptionscouldincludeabondorinsurancepolicythatcoversthecommunityschoolsoutstanding
obligationsintheeventofclosure.
5.
RECOMMENDATIONSTOODEANDSPONSORS
RecommendationstoODE
UpdateofManuals
DuringouranalysisoftheAOSheadcountresults,AOSfoundneithertheODEEMISManualnorSOESManualwere
updatedforthe20142015schoolyear.Additionally,copiesofaPowerPointpresentationweretheonlypublicly
availablesourcesofinformationregardingtheEMISrewriteandconsolidationofSOESonODEswebsite.These
presentationsdidnotprovideasufficientlevelofdetailtodirectEMIScoordinatorsorotherEMISstakeholdersnot
physicallyinattendanceduringODEsconferencethroughthesystemchangesornewrequirements.Asaresult,
thereisanincreasedriskthatcommunityschoolsandtheirsponsorsmaynotfullyunderstandODEsenrollment
reportingandverificationsystems.ODEshouldupdateitsEMISManualandSOESManualforthefiscalyear2015
changesODEmadeduringtheEMISRewriteandconsolidationofSOES.WhileODEprovidedtrainingto
communityschoolsaboutthesechanges,therelevantportionsofthesemanualsremainoutofdate.Asaresult,
thereisanincreasedriskthatcommunityschoolsmayinaccuratelyreportenrollmentinformation.Goingforward,
ODEshouldupdateitsmanualsinatimelymanner,describingsignificantchangestoEMISandSOESpriorto
implementation.
MonthlyReportingofFTEEstimates
Duringourinterviewswithcommunityschooladministrators,principals,andothercommunityschool
stakeholders,therewasinnuendosuggestingthat,asamatterofpractice,somecommunityschoolsreporthigher
thanactualratesofenrollmenttoODEtoavoidoroffsetpotentialcashflowproblemsthatcouldariselaterinthe
schoolyear.WhilestateFoundationfundingisclearlybaseduponannualizedenrollment,themonthlyreporting
ofstudentenrollmentsshouldbefoundeduponactualdataratherthanhopefulprojectionsofenrollment.Many
communityschoolsstrugglefinanciallyduringtheearlymonthsofaschoolyear,particularlyfornewerorfirstyear
communityschools.ThelackofpublicfacilitiesfundingavailabletocommunityschoolsinOhiofurther
Page|14
exacerbatesthis,resultinginsomecommunityschoolscommittingmoreFoundationfundingtofacilitiesrental
costsandlesstoinstructionalcosts.Asaresult,somecommunityschoolsmaybereportinghigherthanactual
projectionsofenrollmentduringtheearlymonthsoftheschoolyeartopreventcashflowproblems.
Misrepresentationofenrollment,orevenoutrightfalsification,areimproperactsunderanycircumstances(refer
toOhioRev.Code2921.13(A)(7)).ODEusesmonthlyenrollmentinformationasthebasisforitsFoundation
paymentstocommunityschools.ThereisanincreasedriskoflossofthestatesFoundationfundingifthe
communityschoolclosesorfailstoaccuratelyreviseitsreportedenrollmentprojections.Asaresult,thestateand
citizensofOhiomayneverrealizeorrecouptheirfairshareofthisfunding.
SOESFlaggingSystem
DuringourinterviewswithODE,ODEindicatedthattheSOESflaggingsystemusedtoidentifystudentsthatare
beingclaimedforFoundationfundingpurposesbymorethanoneschool(communityschoolortraditionalschool)
wasnotoperationalfromJulythroughmostofNovember2014duetotheEMISrewrite.ODErecentlyrectified
thisproblemandopenedtheSOESflaggingsystemtobothtraditionalandcommunityschoolstoviewerrors.
However,ODEshouldcarefullyreviewtheerrorsidentifiedbytheSOESflaggingsystemforpotentialerrorsthat
mayhavebeenpresentduringthemonthsofSeptemberthroughNovember2014whichmaynecessitate
adjustmentstoschoolsFoundationpaymentsduringthosemonths.
BlendedLearning
Blendedlearningopportunitiesmustbeapprovedbythecommunityschoolsponsoranddonotnecessarilyequate
toafull920hoursoflearningopportunities.Thereislittleguidanceincurrentlawadvisingsponsorsabouthowto
evaluateablendedlearningcurriculumforappropriatenessandsufficiency.Duringourreviewofsponsor
contracts,educationalplans,anddescriptionsofblendedlearningopportunities,AOSnotedambiguitywithinthe
languageofthesedocumentssufficienttoevaluateacommunityschoolscompliancewithstatutoryrequirements
concerningtheminimumnumberoflearningopportunitiesacommunityschoolmustprovidetostudentsina
blendedlearningenvironment.Additionally,itwasunclearinsomecaseshowacommunityschoolshould
documentstudentparticipationinablendedlearningvenueoutsideoftheclassroom.ODEshoulddevelop
minimumstandardsfordocumentationandprovidebestpracticepoliciesandtoolstosponsorsthatcanbeused
asaguideindevelopingtheircurriculumoversightpoliciesanddocumentationrequirements.
Additionally,ODEshoulddiscouragesponsorsfromusingboilerplatelanguageintheirsponsorcontractswith
communityschools.Duringourreviewofsponsorcontractsfortheselectedcommunityschools,wenotedsome
sponsorsincludedboilerplatelanguageforblendedlearningopportunitiesintheireducationalplansfor
communityschools.Asaresult,wefoundthreecommunityschoolshadauthorizedgenericblendedlearning
curriculumsbutwerenotinfactemployingblendedlearningbaseduponinterviewswithcommunityschool
administratorsandprincipals.However,thesponsorauthorizationdocumentedwithinthesponsorcontractcould
permitacommunityschooltoimplementblendedlearningwithoutdetailednegotiationwithorwrittenrulesfrom
thesponsor,possiblyresultinginacurriculumthatisineffectiveforblendedlearningstudentsanddoesnotmeet
standards(suchastheyare).AOSbelievesitiscriticalforacommunityschooltohaveanindepthdiscussionwith
itssponsorbeforethecommunityschoolimplementsblendedlearningopportunitiesinitseducationalplan.These
discussionsshouldincludeadetailedevaluationbythesponsorofthesufficiencyofthecurriculumandhoursof
learningopportunitiesprovidedaswellasthepoliciesandrulesfordocumentingstudentattendanceand
participationinablendedlearningenvironment.
AOSalsoidentifiedonecommunityschoolwhoseeducationalplaninthesponsoragreementdidnotauthorizea
blendinglearningprogram;however,managementinformedAOSduringaninterviewthattheschoolwasinfact
employingablendedlearningcurriculumwithsomestudentlearningopportunitiesprovidedintheclassroomand
someprovidedonline.Lastly,AOSidentifiedonecommunityschooloperatingablendedlearningprogramas
authorizedbythesponsorintheeducationalplan;however,therewasnoevidencethatthecommunityschool
providedtheblendedlearningdeclarationtoODErequiredunderOhioRev.Code3302.41(A).
Page|15
RecommendationsforSponsors
EnrollmentMonitoring
DuringtheAOSheadcountandinterviewswithcommunityschooladministrators,principals,andsponsors,AOS
learnedtherearevaryingdegreesofcommunityschoolenrollmentmonitoringperformedbysponsors.Sponsors
shouldactivelyreview,especiallynearthebeginningoftheschoolyearbutalsoperiodicallythroughouttheyear,
communityschoolenrollmentandstudentattendanceinformation.Sponsorsshouldconsiderconducting
unannounced,onsiteFTEreviewsandverifyenrollmentandattendanceinformationagainstoriginalsource
documentscontainedinthecommunityschoolsstudentfiles.Forcommunityschoolsofferingblendedlearning
opportunities,sponsorsshouldalsoreviewloginrecordstodeterminewhetherthedocumentedcompletionof
lessonplansmatchthedailyhoursofinstructionlistedinthesponsorcontracteducationalplanandschoolsentity
profileinEMIS.Additionally,asfurtherdescribedaboveintheRecommendationsforODE,sponsorsshouldavoid
theuseofboilerplatelanguageandrequirecommunityschoolstoamendtheireducationalplanswithinthe
sponsorcontractifthecommunityschoolwishestobeginofferingblendedlearningopportunitiesormakeother
significantchangestoitscurriculum.
6.
COMMUNITYSCHOOLSSELECTEDFORHEADCOUNT
AOShaphazardlyselectedthefollowingcommunityschoolsfortheOctober1,2014headcount(DropOut
RecoveryandPrevention(DORP)schoolsarenotedwiththeacronymDORPinthetablebelow):
1.
IRN
013195
000139
School Name
Academy for Educational
Excellence
Academy for Urban Scholars
Youngstown
Alliance Academy of Cincinnati
2.
013249
3.
County
Lucas
Sponsor
North Central Ohio ESC
Mahoning
Hamilton
4.
012044
Capital High School
Franklin
DORP
5.
134247
City Day Community School
Montgomery
DORP
6.
000420
Columbus Bilingual Academy
Franklin
Buckeye Community Hope

Foundation
Educational Service Center of
Lake Erie West
Educational Resource
Consultants of Ohio
Consultants of Ohio
Richland Academy of the Arts
7.
008283
Montgomery
Dayton City School District
8.
000938
Dayton Technology Design High

School
Gateway Academy of Ohio
Franklin
9.
012042
Cuyahoga
10.
143602
11.
011534
12.
133835
George V. Voinovich Reclamation

Academy
Hamilton County Mathematics &
Science Academy
Horizon Science Academy Dayton
High School
Invictus High School
Cuyahoga
Consultants of Ohio
Consultants of Ohio
Consultants of Ohio
Foundation
St. Aloysius Orphanage
13.
000576
King Academy Community School
Hamilton
14.
010205
Lucas
15.
012038
L. Hollingsworth School for

Talented and Gifted
Langston Hughes High School
16.
143164
Hamilton
17.
133785
Life Skills Center of Hamilton

County
Life Skills Center of Cincinnati
18.
133801
Life Skills Center of Youngstown
Hamilton
Montgomery
DORP
DORP
DORP
Hamilton
Consultants of Ohio
Foundation
Consultants of Ohio
Ohio Council of Community
Schools
DORP
Mahoning
DORP
Cuyahoga
DORP
DORP
Page|16
19.
IRN
008278
School Name
Noble Academy-Cleveland
County
Cuyahoga
Marion
Sponsor
Foundation
Pleasant Local School District
20.
151035
Pleasant Community Academy
21.
133348
Richard Allen Preparatory
Montgomery
Office of School Sponsorship
22.
143644
Sciotoville Community School
Scioto
23.
009964
Sciotoville Elementary Academy
Scioto
24.
000855
Stambaugh Charter Academy
Mahoning
25.
000623
Summit Academy - Youngstown
Mahoning
26.
000303
Mahoning
27.
000951
28.
143313
Summit Academy Secondary

School-Youngstown
Toledo Preparatory and Fitness
Academy
West Preparatory Academy
Thomas B. Fordham
Foundation
Thomas B. Fordham
Foundation
Foundation
Lake Erie West
Lake Erie West
Schools
29.
000222
Wildwood Environmental Academy
Lucas
30.
012009
Zenith Academy East
Franklin
Lucas
Cuyahoga

Schools
7.
SUMMARYRESULTSOFCOMMUNITYSCHOOLHEADCOUNTSBYCATEGORY
ThefollowingsectiondescribesthesummaryresultsoftheAOScommunityschoolheadcountsbycategory.
7.1. CATEGORY1COMMUNITYSCHOOLS
ThefollowingareCategory1communityschoolsthathadavarianceofmorethantwostandarddeviations(91)
betweentheOctober1,2014AOSheadcountandJuly2014FTEestimatesusedbyODE.AOSconsidersthe
resultsofthesevariancestobeunusuallyhigh,particularlyinlightofouradditionalanalysisoftheSeptember
2014FTEsnapshotandOctober1,2014EMISheadcountinformationfromODE.AOSisreferringthese
communityschoolstoODEandtheschoolssponsorsforfurtherinvestigation.
Page|17
Category1Schools
350
(1)AcademyforUrbanScholars
Youngstown
NumberofreportedstudentsvsActualheadcount
300
(2)CapitalHighSchool
250
(3)DaytonTechnologyDesign
HighSchool
200
(4)InvictusHighSchool
150
(2)
(5)LifeSkillsCenterof
HamiltonCounty
(4)
100
Cincinnati
50
(3)
0
ODE10/14
ODE9/14
ODE7/14
Youngstown
(7)
(6)
(5)
(1)
AOSHEADCOUNT
DatesReported
Page|18
(DropOutRecoveryandPrevention(DORP)schoolsarenotedwiththeacronymDORPinthetablebelow.)
CATEGORY 1 COMMUNITY SCHOOLS
DORP
July 2014
FTE
Variance
-100%
Sept 2014
FTE
Variance
-100%
DORP
142
-52%
-53%
-53%
DORP
43
-75%
-71%
-72%
St. Aloysius
Orphanage
DORP
113
-34%
-61%
-62%
1.
IRN
013249
School Name
Academy for
Urban Scholars
Youngstown
2.
012044
Capital High
School
Franklin
3.
008283
Montgomery
4.
133835
Dayton
Technology
Design High
School
Invictus High
School
5.
143164
Hamilton
Ohio Council
of Community
Schools
DORP
18
-77%
-70%
-72%
6.
133785
Hamilton
St. Aloysius
Orphanage
DORP
22
-82%
-82%
-83%
7.
133801
Life Skills
Center of
Hamilton
County
Life Skills
Center of
Cincinnati
Life Skills
Center of
Youngstown
Mahoning
St. Aloysius
Orphanage
DORP
30
-83%
-82%
-84%
County
Mahoning
AOS
HEAD
COUNT
0
10/1/14
EMIS
Head
Count
Variance
-100%
Cuyahoga
Sponsor
Buckeye
Community
Hope
Foundation
Educational
Resource
Consultants of
Ohio
Dayton City
School District
NOTE: Negative percentages mean AOS found the number of students in attendance during the AOS head count to be
less than the number of FTEs or individual students the community school reported in EMIS to ODE.
ThefollowingtableindicatesthepercentageofCategory1communityschoolstudentsfoundtobeinattendance
onOctober1,2014,fromlowesttohighest,incomparisontotheJuly2014FTEEstimateusedbyODE.
Attendance Rate in
Relation to Reported
Name of Category 1 School
July 2014 FTE
Academy for Urban Scholars Youngstown
0%
Life Skills Center of Youngstown
17%
Life Skills Center of Cincinnati
18%
Life Skills Center of Hamilton County
23%
Dayton Technology Design High School
25%
Capital High School
48%
Invictus High School
66%
Page|19
ThefollowingareCategory2communityschoolsthathadgreaterthanten(10)percentoftheirEMISreported
studentsnotinattendanceduringourheadcountbutthetotalvariancewaslessthantwostandarddeviations(91)
fromtheJuly2014FTEEstimate.AOSconsiderstheresultsofthesevariancestobeonlyslightlyorsomewhat
high,particularlyinlightofouradditionalanalysisoftheSeptember2014FTEsnapshotandOctober1,2014EMIS
headcountinformationfromODE.AOSisreferringthesecommunityschoolstoODEandtheschoolssponsorsfor
theirinformationanddeterminationofwhetherornotfurtherinvestigationmightbeappropriate.(DropOut
RecoveryandPrevention(DORP)schoolsarenotedwiththeacronymDORPinthetablebelow.)
Page|20
Category2Schools
400
350
(1)CityDayCommunity
School
300
(4)
(2)GatewayAcademyof
Ohio
(7)
(3)GeorgeV.Voinovich
ReclamationAcademy
250
(4)HorizonScience
AcademyDaytonHigh
School
200
(5)LangstonHughesHigh
School
(8)
(6)
(9)
(1)
150
(6)RichardAllen
Preparatory
(7)SciotovilleCommunity
School
100
(3)
(2)
(5)
50
(8)SummitAcademy
Youngstown
(9)SummitAcademy
SecondarySchool
Youngstown
0
ODE10/14
ODE9/14
ODE7/14
AOSHEADCOUNT
DatesReported
Page|21
CATEGORY 2 COMMUNITY SCHOOLS
1.
IRN
134247
School Name
City Day
Community
School
County
Montgomery
2.
000938
Gateway
Academy of
Ohio
Franklin
3.
012042
Cuyahoga
4.
011534
5.
012038
George V.
Voinovich
Reclamation
Academy
Horizon Science
Academy
Dayton High
School
Langston
Hughes High
School
6.
133348
Richard Allen
Preparatory
Montgomery
7.
143644
Scioto
8.
000623
Sciotoville
Community
School
Summit
Academy Youngstown
Montgomery
Cuyahoga
Mahoning
Sponsor
Educational
Resource
Consultants of
Ohio
Educational
Resource
Consultants of
Ohio
Educational
Resource
Consultants of
Ohio
Buckeye
Community
Hope
Foundation
Educational
Resource
Consultants of
Ohio
Office of
School
Sponsorship
Thomas B.
Fordham
Foundation
Educational
Service Center
of Lake Erie
West
Educational
Service Center
of Lake Erie
West
DORP
DORP
AOS
HEAD
COUNT
135
July 2014
FTE
Variance
-18%
Sept 2014
FTE
Variance
-11%
10/1/14
EMIS
Head
Count
Variance
-11%
52
-48%
-49%
-43%
59
-49%
-42%
-45%
306
-11%
-21%
-8%
42
-55%
-56%
-58%
148
-28%
-10%
-7%
273
-14%
-14%
-13%
157
-15%
-25%
-23%
143
-36%
-40%
-47%
Summit
Mahoning
Academy
Secondary
SchoolYoungstown
less than the number of FTEs or individual students the community school reported in EMIS to ODE. Positive
percentages mean AOS found the number of students in attendance during the AOS head count to be more than the
number of FTEs or individual students the community school reported in EMIS to ODE.
9.
000303
ThefollowingareCategory3communityschoolsthathadavarianceoften(10)percentorlessbetweentheAOS
headcountandJuly2014FTEreportedinEMIS.AOSalsoacceptedanyvariancewhereacommunityschoolhad
morestudentsinattendanceduringtheAOSheadcountthanreflectedinEMISasenrolled(oneitheraFTEor
studentcountbasis).Otherthantheroutinemonitoringactivitiesthatareappropriateandnecessarytobe
performedbytheseagencies,AOSdoesnotbelievethesecommunityschoolsrequirefurtherinvestigationbyODE
ortheirsponsors.
Page|22
Category3Schools
700
(1)AcademyforEducational
Excellence
(2)AllianceAcademyofCincinnati
600
(3)ColumbusBilingualAcademy
(4)
(4)HamiltonCountyMathematics
&ScienceAcademy
500
(2)
(10)
(5)KingAcademyCommunity
School
(6)L.HollingworthSchoolfor
TalentedandGifted
400
(7)
(13)
(14)
(6)
300
(12)
(7)NobleAcademyCleveland
(8)PleasantCommunityAcademy
(9)SciotovilleElementary
Academy
(10)StambaughCharterAcademy
200
(11)
(3)
(5)
(9)
(8)
100
(11)ToledoPreparatoryand
FitnessAcademy
(12)WestPreparatoryAcademy
(1)
(13)WildwoodEnvironmental
Academy
0
(14)ZenithAcademyEast
ODE10/14
ODE9/14
ODE7/14
AOSHEADCOUNT
DatesReported
Page|23
1.
IRN
013195
2.
000139
3.
000420
4.
143602
5.
000576
6.
010205
7.
008278
8.
151035
County
Lucas
Sponsor
North Central
Ohio ESC
Hamilton
Columbus
Bilingual
Academy
Hamilton County
Mathematics &
Science
Academy
King Academy
Community
School
Franklin
L. Hollingworth
School for
Talented and
Gifted
Noble AcademyCleveland
Lucas
Pleasant
Community
Academy
Sciotoville
Elementary
Academy
Stambaugh
Charter Academy
Marion
Educational
Service Center
of Lake Erie
West
Richland
Academy of the
Arts
Educational
Resource
Consultants of
Ohio
Educational
Resource
Consultants of
Ohio
Buckeye
Community
Hope
Foundation
Buckeye
Community
Hope
Foundation
Pleasant Local
School District
Hamilton
Hamilton
Cuyahoga
July 2014
FTE
Variance
7%
Sept 2014
FTE
Variance
-15%
10/1/14 EMIS
Head Count
Variance
-16%
491
28%
-5%
-7%
162
30%
51%
7%
561
4%
-12%
-7%
135
22%
3%
3%
302
34%
-4%
-4%
359
3%
-7%
-1%
113
5%
-4%
-4%
Thomas B.
128
-9%
-8%
-7%
Fordham
Foundation
470
-1%
-3%
-7%
000855
Mahoning
Buckeye
10.
Community
Hope
Foundation
000951
Toledo
Lucas
Ohio Council of
183
5%
-9%
-7%
11.
Preparatory and
Community
Fitness Academy
Schools
143313
West Preparatory
Cuyahoga
St. Aloysius
238
11%
-5%
-5%
12.
Academy
Orphanage
317
-7%
-16%
-14%
Lucas
Ohio Council of
000222
Wildwood
13.
Community
Environmental
Schools
Academy
012009
Zenith Academy
Franklin
St. Aloysius
303
13%
2%
0%
14.
East
Orphanage
less than the number of FTEs or individual students the community school reported in EMIS to ODE. Positive
percentages mean AOS found the number of students in attendance during the AOS head count to be more than the
number of FTEs or individual students the community school reported in EMIS to ODE-.
9.
009964
School Name
Academy for
Educational
Excellence
Alliance Academy
of Cincinnati
AOS
HEAD
COUNT
79
Scioto
Page|24
8.
DETAILEDRESULTSOFCATEGORY1AND2COMMUNITYSCHOOLSBYSCHOOL
ThefollowingsectiondescribesthedetailedresultsoftheAOScommunityschoolheadcountsforCategory1and2
communityschoolsbyindividualschool.GiventhevariabilityofresultsfortheCategory2schools,AOSprovided
anAOSConclusionforeachschoolindicatingwhetherAOSrecommendsthesponsororODEshouldtakefurther
actiontoinvestigatethevariances.Forexample,someCategory2schoolshadunusuallyhighvariancesbutthe
communityschoolstotalenrollmentislow;therebyeliminatingthecommunityschoolsabilitytomeetthetwo
standarddeviations(91)criteriaforinclusionasaCategory1school.
Page|25
CATEGORY1
THEACADEMYFORURBANSCHOLARSYOUNGSTOWN(IRN:013249)
MAHONINGCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
0*
95
BUCKEYECOMMUNITYHOPEFOUNDATION
BRIANADAMSOHIOCOMMUNITYSCHOOLCONSULTANTS
KEVINELLERBE
AARONMICHAELBUTLER
TH
13505 AVENUE
SUITE100106
YOUNGSTOWN,OHIO44504

PERCENT
VARIANCE VARIANCE
(95)
(100%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
152
(152)
(100%)
ODE
OCT 1st

HEAD

PERCENT
COUNT VARIANCE VARIANCE
166
(166)
(100%)
* The Academy did not provide absence information for October 1, 2014.
Note: AOS performed a second head count on November 3, 2014 accounting for 37 students
TheAuditorofStatesofficeinterviewedtheAcademyDirectoronOctober7,2014.TheDirector
explainedtheAOSHeadCountwaszero(0)onOctober1,2014becausetheAcademydismissedall
studentsat12:30p.m.thatday.
TheDirectorindicatedtheAcademywasengagedinasetofweeklongpracticetestsfortheOhio
GraduationTest(OGT)theweekofOctober1,2014.Oncethetestingwascompletedeachdaythatweek,
studentswerepermittedtoleave.
o IfastudentalreadypassedtheOGT,theAcademyofferedapracticeACTexam.
o IfastudentwasntgoingtotakethepracticeOGTorpracticeACTexams,thentheAcademy
assignedthemanindependentprojecttocomplete.
o TheDirectorfeltattendancetheentireweekofOctober1,2014wouldbelowsincealotof
studentspreviouslypassedtheOGTandwouldnotbeasinterestedinsittingthroughthe
practiceACTexams.
o ThesigninsheetprovidedbytheDirectorforOctober1,2014supported49studentsin
attendanceforsomeportionoftheday.Wenotedseveralofthesigninandsignouttimesnext
tothestudentsignatureswerenotdocumented.
TheAcademyscalendardidnotindicatepracticetestingfortheOGTwouldbetakingplacetheweekof
October1,2014.
TheAuditorofStatesofficemadeanunannouncedfollowupvisitonMonday,November3,2014.
o AOSreviewedtheOGTpracticetestdocumentsandrelatedanswersheetsfromtheweekof
October1,2014.AOSnotedthatthetestbookletswerefrom2004.Eachbooklethada
studentsnameonitalongwiththeanswersheet.Thenumberofstudentspresentdidnot
correspondtothenumberoftestsgivenoneachday.However,theDirectorexplainednotall
studentspresentwerepreparedtotakethetest,accountingforthediscrepancy.
SinceAOSdidnotobtainstudentnamesduringtheheadcount,AOSwasunableto
determinethatthestudentnamesonthetestbookletswereenrolledstudentslistedin
theschoolscurrentroster.
o AOSalsoperformedaheadcountat10:15a.m.accountingfor37students.
Page|26
CATEGORY1
THEACADEMYFORURBANSCHOLARSYOUNGSTOWN(IRN:013249)
MAHONINGCOUNTY
(Continued)
Additionally,theAcademygavetheAOSacopyofthe20142015SchoolDirectorsReportfor
theweekof10/610/9.TheReport,underthesubheadingOverallEnrollmentincludesthe
followingstatementLastweekStateAuditorvisitedandrequestedenrollmentnumberand
attendance.Askhowlongbeforewewithdrawstudentsthatwerentabletobereached.Even
thoughToneyfromEMISsuggestedthatwedontUNenrollstudentswehonoredourwordto
Auditorandwillreenrollthosestudentsthatweretakenoffthelist.However,AOSwasnot
involvedinaconversationwithAcademymanagementwhereweprovidedanyinstructiontothe
Academyontheirenrollmentpractices.
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsiteeffectivefortheperiod
July1,2013throughJune30,2015,itindicatestheAcademyoffersablendedlearningmodel.
o TheeducationalprogramlocatedinExhibitVIIoftheSponsorshipContractoutlinesblended
learningopportunitiesforallstudents.
o However,basedonourinterviewwiththeDirector,inpracticetheAcademyisnotutilizinga
blendedlearningapproach.TheAcademyisfunctioningasaclassroombasedschool.
o Changes to the educational program cannot be implemented without written consent of the
Sponsor.
o
AOSConclusion:
AOSconsidersthesevariancestobeunusuallyhigh,particularlyinlightofouradditionalanalysisoftheSeptember
2014FTEsnapshotandOctober1,2014EMISheadcountinformationfromODE.AOSisreferringthiscommunity
schooltoODEandtheschoolssponsorforfurtherinvestigation.
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014attheAcademyforUrbanScholars
Youngstown.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
Perthesponsorsreview,theschoolspentthemorningof10/1givingthestudentspracticeOGTtests.
Studentswerereleasedwhentheycompletedthetest.Theafternoonwasaplanningperiodforthe
teachers.Theschoolhastwosessionseachday.AsaDORP,attendancetendstobelow.Alsoindicated
thateachstudentsschedulevariedaccordingtoinstructionneededforgraduation.TheNov.FTEis
132.92.
Page|27
CATEGORY1
CAPITALHIGHSCHOOL(IRN:012044)
FRANKLINCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
142*^
298
EDUCATIONALRESOURCECONSULTANTSOFOHIO
DAVEMASSA
MONICASCOTTMATTHEWS
GAMALD.BROWN
640HARRISBURGPIKE
COLUMBUS,OHIO43223

PERCENT
VARIANCE VARIANCE
(156)
(52%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
301
(159)
(53%)
ODE
OCT 1st

HEAD

PERCENT
303
(161)
(53%)
* The School did not provide absence information for October 1, 2014.
^AOS also noted eight students present in the common area during the afternoon count at 12:19p.m. The eight students were
not included in the 142 noted above as it was not clear if these were students that were remaining from the morning session, or
if they were afternoon session students that were temporarily excused from the classes that were underway at that time.
TheAuditorofStatesofficeinterviewedtheSchoolDirectoronOctober6,2014.TheDirectorindicated
theaverageattendancerateisabout55to60percent.
TheDirectorindicatedtheheadcountcompletedbytheAOSonOctober1,2014isreflectiveofthe
normalattendancerate.
o TheDirectorprovidedasignin/outsheetforOctober1,2014forboththeAMandPMsessions.
TheAMsheetindicated79studentsinattendanceandthePMsheetindicated53studentsin
attendanceforatotalof132studentsforOctober1,2014.
o TheDirectorindicatedthereareapproximately70studentsthatattendonadailybasis.The
Directorindicatedthattheremainingstudentpopulationrotateinandoutoftheschooljust
frequentlyenoughtonotbewithdrawn.
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsitefortheperiodJuly1,2013
throughJune30,2015,theSchooldoesnotofferablendedlearningmodel,butratheritisclassroom
based.
o TheSponsorshipContractspeakstotheconceptofblendedlearningtobeallowed,ifsupported
bytheeducationalprogram.However,theeducationalprogramsupportsthattheSchoolis
classroombased.
o Anychangetotheeducationalprogrammaynotbemadewithoutwrittenconsentofthe
Sponsor.
o Theeducationalprogramdoesdiscussonlinelearning,butthisoccursoncomputersthatare
physicallypresentattheSchool.ThiswasalsoconfirmedfromourvisittotheSchoolandinquiry
withmanagement.
AOSConclusion:
Page|28
CATEGORY1
CAPITALHIGHSCHOOL(IRN:012044)
FRANKLINCOUNTY
(Continued)
SponsorsResponse:
ThesponsordidnotprovideadditionalinformationtoAOS.
Page|29
CATEGORY1
DAYTONTECHNOLOGYDESIGNHIGHSCHOOL(IRN:008283)
MONTGOMERYCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
43*
172
DAYTONCITYSCHOOLDISTRICT
NICKIHAGLER,MANGEN&ASSOCIATES
KARLPERKINS
KARLPERKINS
348W.FIRSTST.
DAYTON,OHIO45402

PERCENT
VARIANCE VARIANCE
(129)
(75%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
146
(103)
(71%)
ODE
OCT 1st

HEAD

PERCENT
153
(110)
(72%)
* The School provided documentation indicating nine students had excused absences on October 1, 2014. The School also
provided documentation indicating eight students logged in from home as part of the blended learning model on October 1,
2014. The revised numbers accounting for the absence and blended learning information are reflected in the row below.
60
172
(112)
(65%)
146
(86)
(59%)
153
(93)
(61%)
Note: A follow up count performed on November 12, 2014 accounted for a total of 60 students, supporting the reasonableness
of the count performed on October 1, 2014. Absence information was not provided in relation to the November 12, 2014 count.
TheAuditorofStatesofficeinterviewedtheDirectoronOctober6,2014.TheDirectorindicatedour
headcountcouldhavebeenlowbecausewewerethereat8:35a.m.onOctober1,2014andseveral
studentsweretardyarrivingcloserto9:00a.m.
TheDirectoralsoindicatedissueslikeweatherplayaroleinattendance.
TheDirectorprovidedthesignin/signoutlogforOctober1,2014,indicating51studentssignedin(21of
whichweremarkedastardy).
TheDirectoralsoprovidedasystemgenerateddocumentofstudentsthatloggedontothecomputerfrom
hometoaccesscurriculumforOctober1,2014.Therewereeightstudentsonthisreport.Totalnumber
ofstudentsforOctober1,2014accordingtotheSchoolrecordswas59.
TheAuditorofStatesofficemadeanunannouncedfollowupvisitonWednesday,November12,2014.
o AOSperformedaheadcountat8:55a.m.accountingfor60students.
throughJune30,2016,theSchooloffersablendedlearningmodel.
o TheeducationalprograminExhibit1oftheSponsorshipContractalsosupportsthattheSchool
offersablendedlearningmodel.
o Changestotheeducationalprogramhavetobedocumentedinwritingandagreedtobyall
parties.
o PerinquirywiththeOhioDepartmentofEducation(ODE)andreviewofODEsSelfIdentified
BlendedLearningProgramsinOhiolisting,theSchooldidnotnotifyODEregardingtheSchools
operationusingablendedlearningmodelasisrequired.
AOSConclusion:
Page|30
CATEGORY1
DAYTONTECHNOLOGYDESIGNHIGHSCHOOL(IRN:008283)
MONTGOMERYCOUNTY
(Continued)
SponsorsResponse:
Page|31
CATEGORY1
INVICTUSHIGHSCHOOL(IRN:133835)
CUYAHOGACOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
ANNEX:
(Nopeopleassigned)
AOS
HEAD
COUNT
JULY
2014
FTE
113^*
171
ST.ALOYSIUS
DEANMANKE
MAUREENA.BUSINGER
3120EUCLIDAVENUE
CLEVELAND,OHIO44115
3969LEERD.
CLEVELAND,OHIO44128

PERCENT
VARIANCE VARIANCE
(58)
(34%)
ODE
SEPT

2014

FTE VARIANCE
293
(180)

PERCENT
VARIANCE
(61%)
ODE
OCT 1st

HEAD

PERCENT
301
(188)
(62%)
^ The School did not provide absence information for October 1, 2014.

*The 113 represents the number per the Schools sign in/sign out sheets for October 1, 2014. The AOS Head Count on October
1, 2014 did not include the satellite location as AOS was not aware of the location at the time of the count. To determine the
reasonableness of the 113 above, we summed the October 1, 2014 head count of the main campus of 51 with a head count AOS
performed on October 15, 2014 at the satellite location of 52, for a total of 103 students for the School as a whole.
TheAuditorofStatesofficeinterviewedtheSchoolDirectoronOctober7,2014.TheDirectorindicatedour
headcountwaslowbecausewedidnotvisittheSchoolssatellitelocation.
TheDirectoralsostatedourcountcouldbelowduetoarecentchangeintheSchoolhoursofoperation.
o TheSchoolwasofferingthreeseparatestartingtimesforstudentseachday.
o TheweekpriortoOctober1,2014,theSchoolwentbacktoofferingjusttwostartingtimes.
TheSchoolwantedtocreatemoreflexibilityforthestudents,butitwascausingtoomany
behavioralissues.
o Asaresult,theDirectorfeltattendancecouldhavebeenlowertheweekofOctober1,2014assome
studentswereboycottingthechange.
TheDirectorprovidedsignin/outsheetsforOctober1,2014forboththemainandsatellitebuildings.
o Basedonthesesheets,theMainbuildingattendancewas54andthesatellitebuildingattendance
was59foratotalof113.
TheDirectorindicatedtheaverageattendancerateisapproximately40to50percent.
TheDirectorexplainedthatstudentscanworkfromhome,buttheyarenotcountedforattendanceiftheydo.
TheAuditorofStatesofficemadeanunannouncedfollowupvisitonWednesday,October15,2014.
o AOSperformedheadcountsatthesatellitelocationat10:25a.m.accountingfor38studentsandat
12:15p.m.accountingfor16students.ThestudentcountforOctober15,2014atthesatellite
locationaccountingforboththea.m.andp.m.sessionstotaled54students.
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsitefortheperiodMay23,2013
throughJune30,2014,theSchooldoesnotofferablendedlearningmodel,butratheritisclassroombased.
o TheSponsorshipContractspeakstotheconceptofblendedlearningtobeallowed,ifsupportedby
theeducationalprogram.
o AnychangetotheSponsorshipContracthastobemadeinwritingandapprovedbytheSponsor.
o TheeducationalprogramsupportsthattheSchoolisclassroombased.Thisisfurthersupportedfrom
AOSonsitevisitandinquirywiththeDirector
Page|32
CATEGORY1
INVICTUSHIGHSCHOOL(IRN:133835)
CUYAHOGACOUNTY
(Continued)
AOSConclusion:
SponsorsResponse:
WereceivedthefollowingresponsefromDaveCashofCharterSchoolSpecialistsaddressingourheadcounton
October1,2014atInvictusHighSchool:
InresponsetotheAOSheadcountsduringtheschoolvisitsandwhatODEreportedonOctober1,2014itis
importanttopointoutthat[thisschoolisa]dropoutrecovery[school].[Thisschool]typically[has]lowattendance
ratesbecauseofthepopulation[itserves].
Invictushada41.8%overallattendanceratelastyearandarecurrentlyshowinga44%attendancerate.School
attendancesoftwareshows113inattendanceincludingthesatellitelocation.ODEreportedaheadcountof301in
OctoberandtheschoolwaspaidonFTEsof284.89forOctand291.92forNov.Theheadcountof113wasalittle
belowthecurrentattendancerateonOctober1st.Theyshoweda40%attendancerateonthatday.However,the
numberscountedbyAOSseemsreasonable.
Page|33
CATEGORY1
LIFESKILLSCENTEROFHAMILTONCOUNTY(IRN:143164)
HAMILTONCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
18*
78
OHIOCOUNCILOFCOMMUNITYSCHOOLS
JEFFREYFOSTER,WHITEHATMANAGEMENT
ZENAVAUGHN
MARGARETMARYFORD
7710READINGRD.
CINCINNATI,OHIO45237

PERCENT
VARIANCE VARIANCE
(60)
(77%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
61
(43)
(70%)
ODE
OCT 1st

HEAD

PERCENT
64
(46)
(72%)
*The Center did not provide absence information for October 1, 2014.
TheAuditorofStatesofficeinterviewedtheCenterAdministratoronOctober6,2014.TheAdministratordid
notdisputethelowheadcount.
o TheAdministratorexplainedthatthestudentpopulationisbetweentheagesof16and22,andthat
moststudentshavetocheckinwiththeirprobationofficer(locatedinthesamebuilding)beforethey
cometoschool.
o TheAdministratorindicatedthatthisisacreditrecoveryschool.
o TheAdministratoralsoexplainedthatsheistheAdministratorforbothLifeSkillsCenterofHamilton
CountyandLifeSkillsCenterofCincinnatiandthatthe2schoolsshareteachers,buttheBoard
Membersandsponsorsaredifferent.
o TheAdministratoralsoindicatedthattheCentersschoolyearconsistsof184days,fivehoursaday,
fourdaysaweek,yearround.Shefurtherstatedthatgenerallyatthislocationattendanceishigher
inthemorningthanintheafternoons.
AOSCountwasperformedat10:20a.m.
throughJune30,2018,itindicatestheCenteroffersablendedlearningmodel.
o TheeducationalprograminAttachment4oftheSponsorshipContractoutlinesblendedlearning
opportunitiesforallstudents.
o However,basedonourinterviewwiththeAdministrator,inpracticetheCenterisnotutilizinga
blendedlearningapproach.TheCenterisfunctioningasaclassroombasedschool.
o Changestotheeducationalprogramcannotbeimplementedwithoutpriorwrittenapprovalofthe
Sponsor.
ManagementCompanyResponse:
TheLifeSkillsCenterofHamiltonCountyisadropoutrecoveryschoolthatservesanatriskstudentpopulation
includingstudentswhoareyoungparents,pregnant,orinvolvedwiththecriminaljusticesystem.Theirattendance
ispoorandmanyofourgraduatesdropoutandreenrolluptofivetimesbeforegraduating.Inanefforttoimprove
attendancetheSchooloffersaflexibledailyschedule,whichallowsstudentstocompletefivehoursofeducational
curriculumoveranyperiodoftheday.Whenstudentsstopattending,homevisitsaremade.Whenstudentsstop
attending,theschoollosesfundingforthatstudentunderthe105hourrule.Despitetheseobstacles,hundredsof
studentshavegraduatedfromtheLifeSkillsCenterofHamiltonCounty.
Page|34
CATEGORY1
LIFESKILLSCENTEROFHAMILTONCOUNTY(IRN:143164)
HAMILTONCOUNTY
(Continued)
TheBoardhasbeeninformedthattheSchoolsattendancereportindicatesthat24studentswereinattendance
onOctober1st.Inaddition,theSchoolreceivedpaymentinOctoberforatotalof58.53studentsinsteadofthe64
StudentsusedintheAuditorReport.Ifthecorrecteddataisused,thevariancewouldhavebeen59%insteadof
the72%variancenotedbytheAuditor.TheBoardofDirectorswillcontinuetoworkwithSchooladministration
anditssponsortomonitorandimprovestudentattendanceandtooffereducationalservicestoitsatriskstudent
body.
AOSConclusion:
ODEindicatedtheEMISHeadCountforOctober1,2014,was64studentsasofOctober16,2014.Community
schoolshaveupto30daystomakeadjustmentstothisinformationinEMIS.Althoughrequested,ODEdidnot
provideAOSwiththefinalOctober1,2014,EMISheadcountdata(i.e.,afterthe30daywindowtoadjustdatawas
hadended).AOSconsidersthesevariancestobeunusuallyhigh,particularlyinlightofouradditionalanalysisof
theSeptember2014FTEsnapshotandOctober1,2014EMISheadcountinformationfromODE.AOSisreferring
thiscommunityschooltoODEandtheschoolssponsorforfurtherinvestigation.
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atLifeSkillsCenterofHamilton
County.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
Perthesponsor,fromtheschool,theschoolhasexperienceddecliningenrollmentforthepastseveral
years,duetothepopulationshiftinthecityofCincinnatiawayfromthecurrentlocationofourschool.
Thestudentsareatrisk;facemultiplebarriers(pregnancy,parenting,legalissues,includingjail,
employmentandtransportation).Achangeinthebusroutehascompoundedthelackoftransportation
issue.ThevisitbytheAuditoroccurredinthemorningandtherewereonly18studentsinattendanceat
thetime.Theschooldoeshavewhatiscalledopensessionmeaningthatstudentscancomeintothe
buildingatanytimeinthedaywiththeunderstandingthatafulldayisfivehours.Studentswhoworkare
excusedafterfourhourstoearntheirworkcredit.Bytheendoftheday24studentswereinattendance.
Despitethechallengesitfacestheschoolisaveragingjustunder50%attendanceeachdaywhichis
consistentwiththeattendanceofotherOhioDropoutRecoverySchoolsasaresultoftheissuesdescribed
above.Theschoolisworkingtorefocusingoureffortstoassiststudentsastheyattempttoovercome
thesebarriers.Apotentialchangeinlocationoftheschoolisbeingconsideredbytheboard.
Additionallyperthesponsor,theOCCSChiefOversightOfficerandRegionalRepresentativevisitedtheschoolin
earlyDecemberforasurprisevisit.OCCSwasnotmadeawareoftheAOSheadcountatLifeSkillsCenterof
HamiltonCountyuntilameetingwiththeAOSonNov.17,2014.TheInterimadministratorprovidedOCCSatour
ofthebuilding.Therewere16studentspresentandshesaidthatwastypical.
OCCSscheduledaconferencecallwiththeBoardPresidentandBoardAttorneytodiscussthisissueonFridayDec.
5,2014.
Page|35
CATEGORY1
LIFESKILLSCENTEROFCINCINNATI(IRN:133785)
HAMILTONCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
22*
120
ST.ALOYSIUS
ZENAVAUGHN
MARGARETMARYFORD
2612GILBERTAVE.
CINCINNATI,OHIO45206

PERCENT
VARIANCE VARIANCE
(98)
(82%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
120
(98)
(82%)
ODE
OCT 1st

HEAD

PERCENT
127
(105)
(83%)
*The Center did not provide absence information for October 1, 2014.
Note: A follow up head count performed on November 12, 2014 accounted for a total of 17 students.
TheAOSHeadCountof22inthetableaboverepresentstheAOScountperformedat9:50a.m.on
October1,2014.
o DuringthisinitialcountitwasexplainedtotheAOSstaffthattheCenteroffersaflexible
scheduleforstudentsandthatmoststudentsattendintheafternoon.
o AOSreturnedtotheCenterat2:50p.m.thatsameday.Thecountat2:50p.m.was0.
TheAuditorofStatesofficesubsequentlyinterviewedtheAdministratoronOctober6,2014.The
Administratorcouldnotprovideanexplanationastowhythestudentcountwaszeroduringthe
afternoonsession.SheindicatedshewasnotatLifeSkillsCenterofCincinnatithatafternoon,butrather
shewasatLifeSkillsCenterofHamiltonCounty.DuringourinquirywiththeAdministratorshesuggested
theafternooncountmayhavebeen0becausethestudentsmighthavebeenreleasedalittlebitearly.
TheAdministratorstatedifitwas2:00p.m.thiswouldhavebeenahugeproblem,butsinceitwas2:50
p.m.whentheAOSreturned,shedidnothaveaproblemwiththestudentheadcountbeing0.
o TheAdministratoralsonotedthatthestudentpopulationisverytransientandplaguedwith
truancy.
o TheAdministratorstatedthePowerSchoolsoftwareindicatedtherewasatotalof53students
presentonOctober1,2014.
o TheAdministratorexplainedthatsheistheAdministratorforbothLifeSkillsCenterofHamilton
CountyandLifeSkillsCenterofCincinnatiandthatthe2schoolsshareteachers,buttheBoard
Membersandsponsorsaredifferent.
o TheAdministratoralsoindicatedthattheCentersschoolyearconsistsof184days,fivehoursa
day,fourdaysaweek,yearround.Shefurtherstatedthatgenerallyatthislocationattendance
ishigherintheafternoonthaninthemornings.
TheAuditorofStatesofficemadeanunannouncedfollowupvisitonWednesday,November12,2014.
o AOSperformedaheadcountat1:00p.m.accountingfor17totalstudentsintheschool.
o Attheendofthecount,theauditorsweremetbytheAdministrator.TheAdministrator
indicated1:00p.m.wastoolatetoshowuptoprovideanaccuratecountfortheday.The
Administratorexplainedthatseveralstudentsattendedinthemorningtoobtaintheir5hour
requirement.
o TheAdministratorindicatedduringtheOctober1,2014countthatmoststudentsattendinthe
afternoonafter1:00p.m.
Page|36
CATEGORY1
HAMILTONCOUNTY
(Continued)
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsitefortheperiodMay28,
2013throughJune30,2015,itindicatestheCenteroffersablendedlearningmodel.
o TheeducationalprograminAttachment6.3oftheSponsorshipContractoutlinesblended
o However,basedonourinterviewwiththeAdministrator,inpracticetheCenterisnotutilizinga
blendedlearningapproach.TheCenterisfunctioningasaclassroombasedschool.
o ChangestotheeducationalplanhavetobemadeinwritingandapprovedbytheSponsor.
o TheCenterneedsaminimumenrollmentof50students.
TheLifeSkillsCenterofCincinnatiisadropoutrecoveryschoolthatservesanatriskstudentpopulationincluding
studentswhoareyoungparents,pregnant,orinvolvedwiththecriminaljusticesystem.Theirattendanceispoor
andmanyofourgraduatesdropoutandreenrolluptofivetimesbeforegraduating.Inanefforttoimprove
attendancetheSchooloffersaflexibledailyschedule,whichallowsstudentstocompletefivehoursofeducational
curriculum.Whenstudentsstopattending,homevisitsaremade.
Whenstudentsstopattending,theschoollosesfundingforthatstudentunderthe105hourrule.Despitethese
obstacles,hundredsofstudentshavegraduatedfromtheLifeSkillsCenterofCincinnati.TheBoardhasbeen
informedthattheSchoolsattendancereportindicatesthat53studentswereinattendanceonOctober1st.In
addition,theSchoolreceivedpaymentinOctoberforatotalof118.60studentsinsteadofthe127studentsusedin
theAuditorReport.Ifthecorrecteddataisused,thevarianceonOctober1wouldhavebeen55%insteadofthe
83%variancenotedbytheAuditor.TheBoardofDirectorswillcontinuetoworkwithSchooladministrationandits
sponsortomonitorandimprovestudentattendanceandtooffereducationalservicestoitsatriskstudentbody.
AOSConclusion:
ODEindicatedtheEMISHeadCountforOctober1,2014,was127studentsasofOctober16,2014.Community
schoolshaveupto30daystomakeadjustmentstothisinformationinEMIS.Althoughrequested,ODEdidnot
provideAOSwiththefinalOctober1,2014,EMISheadcountdata(i.e.,afterthe30daywindowtoadjustdatawas
hadended).AOSconsidersthesevariancestobeunusuallyhighparticularlyinlightofouradditionalanalysisof
theSeptember2014FTEsnapshotandOctober1,2014EMISheadcountinformationfromODE.AOSisreferring
thiscommunityschooltoODEandtheschoolssponsorforfurtherinvestigation.
SponsorsResponse:
October1,2014atLifeSkillsCenterofCincinnati:
LifeSkillsCenterofCincinnatihada42.5%attendanceratelastyearandsofarthisyeartheyarereporting
a28%attendancerate.Thereportfromtheschoolshowtherewereatotalof53studentsshowing
attendanceonthedateoftheauditorvisit.TheheadcountreportedbyODEOctober1stwas127.The
schoolwaspaidfor118.60FTEforOctand130.31FTEforNov.TheheadcountofOctober1stsurpassed
theattendancerateof28%thattheyarecurrentlyshowing.Theattendancerateaccordingtoattendance
softwarewasat41%thedateofAOSvisit.
Page|37
CATEGORY1
HAMILTONCOUNTY
(Continued)
Alsoofnoteisthatthestudentsareinschool5hrsperdayinsteadof4.5.AllLifeSkillsSchoolsgobya5hr
4dayweek.IntheassessmentbytheAuditorofStateitwasnotedthattheschooladministrator
suggestedthatthestudentsmayhavebeenallowedtoleaveearlyduringtheafternoonsession.Thereis
noprovisioninthechartertoallowstudentstoleaveearlywithoutalegitimateexcuse.Wehave
addressedthisissuewiththeschoolsuperintendentandwillrequireacorrectiveactionplanfromthe
GoverningAuthoritytoensurethattheschooladministratorclearlyunderstandstherequirementsrelated
toattendance.TheSponsorwillmonitortomakesurethatthetenetsoftheCAPareimplemented.
Page|38
CATEGORY1
LIFESKILLSCENTEROFYOUNGSTOWN(IRN:133801)
MAHONINGCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
30*^
180
ST.ALOYSIUS
RUTHANNSMITHHARRIS
MARGARETMARYFORD
3405MARKETST.

PERCENT
VARIANCE VARIANCE
(150)
(83%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
169
(139)
(82%)
ODE
OCT 1st

HEAD

PERCENT
183
(153)
(84%)
* The Center did not provide absence information for October 1, 2014.
^The AOS Head Count accounted for 30 students physically present at the school on October 1, 2014. The 53 shown below
represents the total number of students that signed on and attended at some point during the day on October 1, 2014, as
indicated by the Centers systemgenerated report provided to AOS on October 7, 2014.
53
180
(127)
(71%)
169
(116)
(69%)
183
(130)
(71%)
TheAuditorofStatesofficeinterviewedtheAdministratoronOctober7,2014.TheAdministrator
indicatedtheattendanceislowwhenweatherisbadandwhenYoungstownCitySchoolDistrict(CSD)is
offfortheday,asstudentsofLifeSkillsthinktheyareofftoo,eventhoughLifeSkillsdoesn'tfollowCSD
closuredays.
o BasedonsystemreportstheAdministratorprovided,thenumberofstudentsloggedinfor
October1,2014ontheIngenuitysoftwareequaled53.
o TheAdministratorindicatedshewasn'tsurprisedbytheattendancenumberof53,butwouldn't
committoanaveragenumberofdailyschoolattendance.
TheAdministratorindicatedtheAOSheadcountwasalsolowbecausethecountwasconductedearly
thatmorningandalotofstudentscamelaterinthedaytogettheir5hours.
TheAdministratoralsoindicatedtheschoolhasblendedlearningstudentsthatwewouldnthave
accountedforonOctober1,2014.The53fromtheCenterssystemreportsincludedtheblended
learningstudentsthatloggedonOctober1,2014.
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsitefortheperiodMay29,
2013throughJune30,2015,itindicatestheCenteroffersablendedlearningmodel.
o TheeducationalprograminAttachment6.3oftheSponsorshipContractoutlinesblended
o OurinterviewwiththeAdministratoralsosupportsthattheCenteroffersablendedlearning
model.
o ChangestotheeducationalplanhavetobemadeinwritingandapprovedbytheSponsor.
TheLifeSkillsCenterofYoungstownisadropoutrecoveryschoolthatservesanatriskstudentpopulation.Its
studentsfacemultipleobstaclestoregularattendanceincludingbutnotlimitedtocompetingworkandfamily
obligations.Inanefforttoimproveattendanceandimproveaccesstoeducationforitsstudents,theSchooloffers
aflexibledailyschedulewhichallowsstudentstocompletefivehoursofeducationalcurriculumovermultiple
sessionseachday.Additionally,theSchooloffersblendedlearningwhichallowsstudentstocompletetheir
educationrequirementsremotely.
Page|39
CATEGORY1
LIFESKILLSCENTEROFYOUNGSTOWN(IRN:133801)
MAHONINGCOUNTY
(Continued)
AtthetimeoftheAuditorsheadcount,23studentshadloggedinforblendedlearning.Thesestudentsarenot
includedintheAuditorsvariancefigures.Furthermore,theheadcount,whichwastakenduringthemorning
session,doesnottakeintoaccountthestudentsthatattendedtheSchoolintheafternoon.Lastly,theSchoolonly
receivedfundingfor166FTEinOctoberwhichmeansthatevenwithoutconsideringthestudentsthatattended
LifeSkillsCenterofYoungstownintheafternoonofOctober1st,thepercentvarianceisonly68%.
Asaresult,theBoardofDirectorsdoesnotbelievethattheattendancesnapshottakenonOctober1stis
representativeoftheSchoolstypicalattendance.Inaddition,thereportfailstoconsiderthattheSchoolisa
dropoutrecoveryschool.TheBoardwillcontinuetoworkwithSchooladministrationanditssponsortomonitor
andimprovestudentattendanceandtooffereducationalservicestoitsatriskstudentbody.
AOSConclusion:
AsindicatedinthesummarytablefortheLifeSkillsCenterofYoungstownabove,AOSphysicallycounted30
studentsinattendanceduringitsheadcount.AOSdid,however,reflecttheadditional23studentsinrowtwoof
thetableabove,acknowledgingtheschoolhadmorethan30studentsinattendanceforthatdayduetoits
blendedlearningprogram.Also,ODEindicatedtheEMISHeadCountforOctober1,2014,was183studentsasof
October16,2014.Communityschoolshaveupto30daystomakeadjustmentstothisinformationinEMIS.
Althoughrequested,ODEdidnotprovideAOSwiththefinalOctober1,2014,EMISheadcountdata(i.e.,afterthe
30daywindowtoadjustdatawashadended).AOSconsidersthesevariancestobeunusuallyhigh,particularlyin
lightofouradditionalanalysisoftheSeptember2014FTEsnapshotandOctober1,2014EMISheadcount
informationfromODE.AOSisreferringthiscommunityschooltoODEandtheschoolssponsorforfurther
investigation.
SponsorsResponse:
October1,2014atLifeSkillsCenterofYoungstown:
LifeSkillsYoungstownhadanoverallattendancerateof40.7%lastyearandarecurrentlyreporting32%
attendancerate.Schoolattendancesoftwareshows53inattendanceincludingblendedlearningonthedateofthe
auditorvisit.TheinformationfromODEshows183studentheadcountreportedhowever,theschoolwaspaid
166.33FTEinOctand166.41FTEinNov.Thustheheadcountof53onOct1stiswithinthe32%attendancerate.
Whileattendanceratesfordropoutrecoveryschoolsisgenerallypoorconsideringthepopulation,thenumbers
countedbyAOSseemreasonable.
Page|40
CATEGORY2
CITYDAYCOMMUNITYSCHOOL(IRN:134247)
MONTGOMERYCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
135*
165
JESSEHEMPHILL
PAULAGRAHAM
PAULAGRAHAM
318S.MAINST.
DAYTON,OHIO45402

PERCENT
VARIANCE VARIANCE
(30)
(18%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
151
(16)
(11%)
ODE
OCT 1st

HEAD

COUNT VARIANCE
151

PERCENT
VARIANCE
(16)
(11%)
*The School indicated there were 11 students absent and 13 students tardy arriving after out count on October 1, 2014. The
revised numbers accounting for the absence and tardy information are reflected in the following row:
159
165
(6)
(4%)
151
5%
151
5%
AwrittenresponsereceivedfromthePrincipaldatedOctober10,2014indicatesonOctober1,2014the
Schoolhad154studentsenrolled,with11absentand13tardy,arrivingaftertheAOSheadcountwas
performed.Thetardystudentswerelateforvariousreasonsincludingalatebus.
o TheAOSheadcountwasperformedat9:15a.m.
throughJune30,2015,theSchooldoesnotofferablendedlearningmodel,butratheritisclassroom
based.
bytheeducationalprogram.However,theeducationalprogramsupportsthattheSchoolis
classroombased.
Sponsor.
AOSConclusion:
TheabsenceandtardyinformationprovidedbytheSchoolwouldaccountforthevariancesnotedabove.
SponsorsResponse:
Page|41
CATEGORY2
GATEWAYACADEMYOFOHIO(IRN:000938)
FRANKLINCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
52*
100
TERESAWOODS(NOLONGERWITHTHESCHOOL)
HYDIAGREEN
HYDIAGREEN
4300KIMBERLYPARKWAYN.
RD
3 FLOOR
COLUMBUS,OHIO43232

PERCENT
VARIANCE VARIANCE
(48)
(48%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
101
(49)
(49%)
ODE
OCT 1st

HEAD

COUNT VARIANCE
91
(39)

PERCENT
VARIANCE
(43%)
*The Academy indicated there were 20 students absent on October 1, 2014. The revised numbers accounting for the absence
information are reflected in the following row:
72
100
(28)
(28%)
101
(29)
(29%)
91
(19)
(21%)
AwrittenresponsereceivedfromthePrincipaldatedOctober10,2014indicatesonOctober1,2014the
AOSheadcountwastakenduringlunchsoAOSwasnotabletotakeanaccuratecountasstudentscould
moveaboutthebuildingduringthattime.
o Whiletheremayhavebeenariskofoverlookingacoupleofstudentsinthehallwayor
restrooms,webelieveourcountwasreasonablyaccurate.
o AOScountedstudentsinthelunchroomaspartoftheheadcount.
ThePrincipalalsoindicatedoftheirtotalenrollmentof92onOctober1,2014,20wereabsent,and46of
the92wereenrolledinAPEX,whichisablendedlearningprogram,combiningonlineandclassroom
educationfortheAcademystudents.
throughJune30,2015,theAcademydoesnotofferablendedlearningmodel,butratheritisclassroom
based.
bytheeducationalprogram.However,theeducationalprogramsupportsthattheAcademyis
classroombased.
Sponsor.
AOSConclusion:
TheabsenceinformationprovidedbytheAcademywould,inpart,accountfortheinitialvariancesnoted.We
recommendODEfollowupontheassertionmadebytheAcademyhoweverthatitisoperatingablendedlearning
program.TheSponsorshipContractandEducationalProgramdonotsupporttheAcademyisoperatingablended
learningmodel.Additionally,theAcademywasnotincludedonODEsSelfIdentifiedBlendedLearningPrograms
listingasanAcademythatnotifiedODEoftheiroperationofablendedlearningmodel.Additionally,AOSstaff
currentlyperformingthefinancialauditoftheAcademydidnotidentifytheAcademyashavingablendedlearning
model.Asanadditionalnote,wefollowedupwithaphonecalltotheAcademyonOctober14,2014requesting
theAPEXloginsheets,buttheAcademydidnotreturnourcallorotherwiseprovidetherequestedinformation.
Page|42
CATEGORY2
GATEWAYACADEMYOFOHIO(IRN:000938)
FRANKLINCOUNTY
(Continued)
SponsorsResponse:
Page|43
CATEGORY2
GEORGEV.VOINOVICHRECLAMATIONACADEMY(IRN:012042)
CUYAHOGACOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:

AOS
HEAD
COUNT
JULY
2014
FTE
59*
115
DAVEMASSA
JENNIFERMORRISON
GAMALD.BROWN
11801BUCKEYERD.
CLEVELAND,OHIO44120

PERCENT
VARIANCE VARIANCE
(56)
(49%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
ODE
OCT 1st
HEAD
COUNT
101
(42)
(42%)
107

PERCENT
VARIANCE VARIANCE
(48)
(45%)
*The Academy did not provide absence information for October 1, 2014.

Note: There are two separate charter schools using the same building. Both the George V. Voinovich Reclamation Academy and
the Langston Hughes High School are under one roof. The numbers above are strictly related to the George V. Voinovich
Reclamation Academy and do not include Langston Hughes High School numbers.
AwrittenresponsereceivedfromtheSuperintendentdatedOctober9,2014indicatestheAcademyis
accountingforstudentsonadailybasisthroughstrictattendancemeasures,truancyinitiativesand
monitoringstudentadmissionsandwithdrawal.
TheSuperintendentstatedthattheenrollmentcountintheEMISdatabaseaccountedfor115studentsat
thecloseoffiscalyear2014.TheSuperintendentstatedthattheAcademywithdrew35studentswho
eithergraduatedaftersummerOGTscoreswerereturnedinJuly2014,orwhowereinviolationofthe
105hourruleofnonattendance.However,theAcademyalsoenrolled79studentssinceAugust1,2014.
throughJune30,2015,theAcademydoesnotofferablendedlearningmodel.
classroombased.
Sponsor.
AOSConclusion:
TheAcademyoperatesadropoutrecoveryprogram.WerecommendODEperformareviewoftheAcademyand
theappropriatenessofitsattendancerateandreportedFTEs.
SponsorsResponse:
Page|44
CATEGORY2
HORIZONSCIENCEACADEMYDAYTONHIGHSCHOOL(IRN:011534)
MONTGOMERYCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
306*
342
BUCKEYECOMMUNITYHOPEFOUNDATION
RAMAZANCELEPCONCEPTSCHOOLSINC.
HAKANBAGCIOGLU
UGURZENGINCE
250SHOUPMILLRD.
DAYTON,OHIO45415

PERCENT
VARIANCE VARIANCE
(36)
(11%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
ODE
OCT 1st
HEAD
COUNT
389
(83)
(21%)
331

PERCENT
VARIANCE VARIANCE
(25)
(8%)
*The Academy indicated there were 28 students absent on October 1, 2014. The revised numbers accounting for the absence
information are reflected in the following row:
334
342
(8)
(2%)
389
(55)
(14%)
331
1%
AwrittenresponsereceivedfromattorneysoftheAcademydatedOctober7,2014indicates28students
wereabsenton10/1/14.
throughJune30,2015,theAcademydoesnotofferablendedlearningmodel,butratheritisclassroom
based.
classroombased.
Sponsor.
AOSConclusion:
TheabsenceinformationprovidedbytheAcademyinitsletterdatedOctober7,2014wouldaccountforthe
variancesnotedabove.
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atHorizonScienceAcademyDayton
HighSchool.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
PertheletterfromTimClements,28studentswereabsentonOctober1,2014.
Page|45
CATEGORY2
LANGSTONHUGHESHIGHSCHOOL(IRN:012038)
CUYAHOGACOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:

AOS
HEAD
COUNT
JULY
2014
FTE
42
93
DAVEMASSA
JENNIFERMORRISON
GAMALD.BROWN
11801BUCKEYERD.
CLEVELAND,OHIO44120

PERCENT
VARIANCE VARIANCE
(51)
(55%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
ODE
OCT 1st
HEAD
COUNT
96
(54)
(56%)
100

PERCENT
VARIANCE VARIANCE
(58)
(58%)
Note: There are two separate charter schools using the same building. Both the George V. Voinovich Reclamation Academy and
the Langston Hughes High School are under one roof. The numbers above are strictly related to Langston Hughes High School
and do not include George V. Voinovich numbers.
classroombased.
Sponsor.
AOSConclusion:
TheAcademyoperatesadropoutrecoveryprogram.WerecommendODEperformareviewoftheAcademyand
theappropriatenessofitsattendancerateandreportedFTEs.
SponsorsResponse:
Page|46
CATEGORY2
RICHARDALLENPREPARATORY(IRN:133348)
MONTGOMERYCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
JULY
2014
FTE
148*
206
OHIODEPARTMENTOFEDUCATION
YOLANDACLARK
MICHELLETHOMAS
627SALEMAVE.
DAYTON,OHIO45406

PERCENT
VARIANCE VARIANCE
(58)
(28%)
ODE
SEPT
2014
FTE

VARIANCE

PERCENT
VARIANCE
ODE
OCT 1st
HEAD
COUNT
164
(16)
(10%)
159

PERCENT
VARIANCE VARIANCE
(11)
(7%)
TheTreasurerrespondedinanemaildatedOctober7,2014andexplainedthatODEfundsschoolsfrom
JulytoSeptemberbasedonenrollmentasofJune.Hefurtherexplainedthatstudentenrollmentcan
fluctuatesignificantlyfromoneyeartothenextandtheAcademyisnotabletochangetheenrollment
priortoODEopeninguptheSOESsysteminSeptember.Hestatedthatactualenrollmentisupdatedin
theOctoberreports.
classroombased.
o AnychangetotheeducationalprogrammustbemadeinwritingandapprovedbytheSponsor.
AOSConclusion:
WerecommendODEperformareviewoftheAcademyandtheappropriatenessofitsattendancerateand
reportedFTEs.
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atRichardAllenPreparatory.ODE
summarizedthesponsorsresponseandprovidedtoAOSasfollows:
Perthesponsor,theschoolhadadropinenrollmentfromthepriorschoolyear.That,coupledwiththe
factthaton10/1,therewerenineortenstudentsabsentthatday,accountsforthedifference.
Page|47
CATEGORY2
SCIOTOVILLECOMMUNITYSCHOOL(IRN:143644)
SCIOTOCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
AOS
HEAD
COUNT
273*
THOMASB.FORDHAMFOUNDATION
ANDREWRIEHL
MICHAELDUANEYEAGLE
RICKBOWMAN
224MARSHALLST.
PORTSMOUTH,OHIO45662
JULY

2014

PERCENT
FTE VARIANCE VARIANCE
ODE
SEPT

2014

FTE VARIANCE
319
316
(46)
(14%)
(43)

PERCENT
VARIANCE
(14%)
ODE
OCT
1st

HEAD

PERCENT
314
(41)
(13%)
*The School indicated there were 23 students absent, seven students were tardy arriving after the AOS head count, three
students left early before the AOS head count, and nine students were involved in outside programs or an InSchool
Suspension (ISS) room that was missed in our count. The revised numbers accounting for this additional information are
reflected in the following row:
315
319
(4)
(1%)
316
(1)
0
314
1
0
A written response received from the Superintendent dated October 7, 2014 indicates the
starting enrollment was 315 for fiscal year 2015 and 23 students were absent, seven students
weretardy,arrivingafterourcountat9:18a.m.,threestudentsleftearlybefore9:00a.m.and
theremainingninestudentswereinvolvedinoutsideprograms,oranISSroomthatwasmissed
inourcount.
BasedonreviewofthelatestavailableSponsorshipContractonODEswebsitefortheperiodJuly
1,2013throughJune30,2015,theSchooldoesnotofferablendedlearningmodel,butratheris
classroombased.
o The Sponsorship Contract speaks to the concept of blended learning to be allowed, if
supported by the educational program. However, the educational program supports
thattheSchoolisclassroombased.
o Any change to the educational program can be madeby the School or Sponsor in the
interim,pendingsubsequentapprovalbyallparties.
AOSConclusion:
Theabsence,tardy,andotherinformationprovidedbytheSchoolwouldaccountforthevariancesnoted
above.
Page|48
CATEGORY2
SCIOTOVILLECOMMUNITYSCHOOL(IRN:143644)
SCIOTOCOUNTY
(Continued)
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atSciotovilleCommunity
School.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
Thesponsorcontactedtheschoolandconfirmsthattheinformationprovidedbytheschoolto
theAOSinits10714letterisaccurate:315wasOctSOESenrollment;273headcount;23
studentsabsent;7tardy;3leftearly;2PSEO;3inalternativeschool;2inafterschoolalternative
instruction;2studentsinaroomnotcounted.
Page|49
CATEGORY2
SUMMITACADEMYYOUNGSTOWN(IRN:000623)
MAHONINGCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
EDUCATIONALSERVICECENTEROFLAKEERIEWEST
STEPHANIEATAYASUMMITACADEMYMANAGEMENT
DEBRALEASKUL
144N.SCHENLEYAVE.
AOS
JULY

PERCENT
HEAD 2014
COUNT FTE VARIANCE VARIANCE
157*
185
(28)
(15%)
ODE
SEPT

2014

FTE VARIANCE
208
(51)

PERCENT
VARIANCE
ODE
OCT
1st
HEAD
COUNT
(25%)
205

PERCENT
VARIANCE VARIANCE
(48)
(23%)
AwrittenresponsereceivedfrommanagementdatedOctober8,2014indicatesthereare4
additionalphysicallocationswherestudentsaretaughtthatwedidnotvisitonOctober1,2014.
BasedonoursubsequentinquirieswithODEandtheAcademyssponsor,welearnedthatthese
locationsarechildrenresidentialcenters(CRCs)wheretheAcademyiseducatingonsite.The
writtenresponsefrommanagementsummarizedFTEsforallofitslocations,includingaFTEof
159.29atthe144N.SchenleyAvenuelocationwherewedidperformtheheadcount,anda
combinedFTEof25.71atthefourCRCswedidnotvisit.
1,2013throughJune30,2014,theAcademydoesnotofferablendedlearningmodel,butrather
itisclassroombased.
o TheSponsorshipContractspeakstotheconceptofblendedlearningtobeallowed,if
supportedbytheeducationalprogram.However,theeducationalprogramsupports
o Anychangetothecontractregardingmethodoflearninghastobereportedinwriting
tothesponsor.
AOSConclusion:
WerecommendODEperformareviewoftheAcademyandthereasonablenessofitsattendancerateand
reportedFTEs.WealsorecommendODEdeterminewhetherthephysicallocationsoftheCRCsare
requiredtobedocumentedwithinOEDS.CurrentlythelocationsoftheCRCsarenotincluded.
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atSummitAcademy
Youngstown.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
Perthesponsorandschool,SummitAcademyenrollsquiteafewstudentswhoareinresidential
treatmentfacilities.Thesearenotannexesoftheschool,butstudentshomes,albeittemporary.
SAYprovidesinstructionthere.
Page|50
CATEGORY2
SUMMITACADEMYSECONDARYSCHOOLYOUNGSTOWN(IRN:000303)
MAHONINGCOUNTY
SPONSOR:
TREASURER:
ADMINISTRATOR/
DIRECTOR/PRINCIPAL:
SUPERINTENDENT:
PHYSICALADDRESS:
EDUCATIONALSERVICECENTEROFLAKEERIEWEST
STEPHANIEATAYASUMMITACADEMYMANAGEMENT
DEBRALEESKUL
1400OAKHILLAVE.
AOS
JULY

HEAD 2014

PERCENT
COUNT FTE VARIANCE VARIANCE
143*
224
(81)
(36%)
ODE
SEPT

2014

FTE VARIANCE
239
(96)

PERCENT
VARIANCE
ODE
OCT
1st
HEAD
COUNT
(40%)
269

PERCENT
VARIANCE VARIANCE
(126)
(47%)
AwrittenresponsereceivedfrommanagementdatedOctober8,2014indicatesthereare4
additionalphysicallocationswherestudentsaretaughtthatwedidnotvisitonOctober1,2014.
BasedonoursubsequentinquirieswithODEandtheAcademyssponsor,welearnedthatthese
locationsarechildrenresidentialcenters(CRCs),wheretheAcademyiseducatingonsite.The
writtenresponsefrommanagementsummarizedFTEsforallofitslocations,includingaFTEof
130attheShadyRunRoadlocationandaFTEof23attheOakHillAvenuelocation,bothof
whichlocationswedidperformtheheadcountsatonOctober1,2014.Thewrittenresponse
alsosummarizedacombinedFTEof73.91atthefourCRCswedidnotvisit.
1,2013throughJune30,2014,theAcademydoesnotofferablendedlearningmodel,butrather
itisclassroombased.
o TheSponsorshipContractspeakstotheconceptofblendedlearningtobeallowed,if
supportedbytheeducationalprogram.However,theeducationalprogramsupports
o AnychangetotheContractregardingmethodoflearninghastobereportedinwriting
totheSponsor.
AOSConclusion:
WerecommendODEperformareviewoftheAcademyandthereasonablenessofitsattendancerateand
reportedFTEs.WealsorecommendODEdeterminewhetherthephysicallocationsoftheCRCsare
requiredtobedocumentedwithinOEDS.CurrentlythelocationsoftheCRCsarenotincluded.
Page|51
CATEGORY2
SUMMITACADEMYSECONDARYSCHOOLYOUNGSTOWN(IRN:000303)
MAHONINGCOUNTY
(Continued)
SponsorsResponse:
ODEcontactedthesponsorinregardstoourheadcountonOctober1,2014atSummitAcademy
SecondarySchoolYoungstown.ODEsummarizedthesponsorsresponseandprovidedtoAOSasfollows:
Per the sponsor and school, Summit Academy enrolls quite a few students who are in residential
treatment facilities. These are not annexes of the school, but students homes, albeit temporary.
SAYprovidesinstructionthere.
Page|52
9.
USEOFREPORTSANDOTHERDATASOURCES
Tocompletethisreport,auditorsgatheredandassesseddatafromtheselectedcommunityschoolsand
conductedinterviewswithcommunityschoolpersonnel,ODE,andsponsors.Datafromexternalsources
wasnotexaminedforreliability.
Auditorsalsousedthefollowinggoverningsourcestoassistinourreview:
OhioRevisedCode
OhioAdministrativeCode
FY2014ODEEMISManual7
FY2014ODESOESManualrevisedAugust20142
10. CONCLUSION
AOSrecommendsODErequestthesponsorsreviewandinvestigatetheschoolswithlargeorunusual
variancesbetweentheAOSheadcountandtheirreportedEMISenrollmentinformationtoODE.This
reviewshouldincludeareviewofstudentfilestoensurethestudentsacommunityschoolreportsfor
fundingpurposesareproperlyenrolled.AOSalsorecommendsODEconsidersubjectingthecommunity
schoolsnotedinthisreportashavinglargeorunusualvariancestoaFTEReviewtodeterminewhether
thecommunityschoolspracticesareincompliancewithOhiocommunityschoolenrollmentstatutesand
rules.
AOSisreviewingitsregularcommunityschoolfinancialauditprocedurestodeterminewhetherthereare
moreeffective,costefficienttestsofcommunityschoolenrollmentthatauditorscouldperformforfiscal
year20142015andsubsequentauditperiods.
TheAOSofficeextendsitsgratitudetotheStateBoardofEducation,theODE,andthemanycommunity
schools,managementcompanies,andsponsorsthroughouttheStatethatsupportedandcooperatedwith
thisreview.
11. VIEWSOFRESPONSIBLESCHOOLOFFICIALS
Theschoolsandtheirsponsorswereprovidedanopportunitytorespondtothisreport.Theirresponses
wereevaluatedandchangesweremadetothisreportasAOSdeemednecessary.
Communityschoolandsponsorresponsescanbeobtainedbycontactingthecommunityschoolsand
sponsorslistedinsection8ofthisreport.
TheFY2015EMISandSOESManualswerenotavailableasofthedateofthisreport.Therefore,AOS
reliedupontheFY2014manuals,alongwithinterviewsofODEpersonnel.
Page|53
12. MATTERSFORFUTURESTUDY
AOSidentifiedthefollowingmattersforpossiblereformduringitsstudentheadcountandotheraudit
workwithcommunityschools.Whilewecannotsupportspecificfindings,AOSbelievesthesearehigh
riskareasthatshouldbeexaminedfurtherforpossiblelegislativeandpolicyreform.
TemporaryAssistanceforNeedyFamilies(TANF)Aspartofmaintainingcertainbenefitsunder
theFederalTANFprogramandinlieuofworking,studentsmustremainenrolledinschool.
DuringourinterviewsoftheCategory1communityschools,managementexplainedthe
challengestheyfacedailywithnonattendanceofstudents.Frequently,particularlyamong
DORPschools,studentswillattendthebareminimumnumberofrequiredhourstoremain
enrolledinschoolbutfailtoactivelyparticipateinlearningopportunitiesinanefforttomaintain
TANFbenefitsandavoidworking.
ODENotificationofSuspensionandClosureUponsuspensionorclosureofacommunity
school,ODEnotifiesvariousinternalandexternalofficessuchastheODEOfficeofGrants
Management,OhioOfficeofBudgetandManagement(OBM),AOS,StateTeachersRetirement
System(STRS),etc.sothattheseofficescantaketheappropriateactionstosuspendfunding,
collectoutstandingreceivables,orinitiatecloseoutreviews.ThetimelinessoftheODE
notificationiscriticaltoachievingsuccessfuloutcomesintheseareasandprotectingthepublic
interest.
Overthepastyear,AOShasbeenworkingdiligentlywithODEtoreconciletheopen,suspended,
andclosedstatusforeachcommunityschool.Aspartofthatprocess,AOSidentifiedanumber
ofsuspendedorclosedcommunityschoolsforwhichODEneversentnotificationsorthestatus
notificationsentbyODEwasincorrect(e.g.,thenotificationidentifiedthewrongclosingdate,
indicatedaschoolwassuspendedwheninfacttheschoolhadclosed,etc.).
Ohiohasroughly380opencommunityschools,makingOhiooneofthelargerstatesthenation
intermsofthenumberofactivecommunityschoolsoperatingwithintheState.Duringthe
20142015schoolyearalone,16communityschoolsclosedand12newcommunityschools
opened.
WhileitisbeyondthescopeofAOStoquantifytheextentofthisproblem,atleastinsome
instances,ODEsfailuretonotifycertainofficesandagencieshasresultedinpublicmonies
continuingtoflowtocommunityschoolswhensuchfundingshouldhavebeensuspendedor
terminated.
CompensationofReceiversAssignedWhenaCommunitySchoolClosesOhioRev.Code
2735.01(E)authorizesthecourttoappointareceiverwhenacorporationhasdissolved,is
insolvent,orisinimminentdangerofinsolvency,orhasforfeiteditscorporaterights.Generally,
theassetsofthereceivershipwouldbeusedtopaythereceiversexpenses;however,closed
communityschoolsoftenhavenoassetsremaining.Ifthecommunityschoolisinsolvent,this
canthenbecomeanissueifthecourtorderappointingthereceiverdoesntincludeprovisions
forwhoisgoingtopaythereceiver.Ifthereisntaprovisionforthereceivertobepaidfortheir
services,areceivermaypetitionthecourttovacatetheirposition.Thiscanleadtosignificant
delaysinthecompletionofcloseoutproceduresanddistributionofassetsforaclosed
communityschoolaswellasaninabilitytoobtainrecordsforaudit.
ResponsibilitiesinVettingNewCommunitySchoolApplicationsOhioRev.Code3314.03
providesspecificationsofcontractsbetweensponsorsandthegoverningauthorityofthe
communityschool,including26itemsthatneedtobespecifiedinthecontract.Additionally,
Page|54
OhioRev.Code3314.19requiresvariousannualassurancesfromthesponsorstoODE,oneof
whichbeingthattheschoolhasmetallofthesponsorsrequirementsforopeningandanyother
requirementsofthesponsor.
Whilestatutesdefinetheexpectationsofacommunityschoolstartup,itdoesnotexplicitly
defineminimumstandardsforthesponsor,oranyothergroup,tovettheapplicationsthey
receive(refertosection4ofthisreportforadditionaldiscussionaboutsegregationofduties).
Forexample,OhioRev.Code3314.03(A)(15)requiresafinancialplandetailinganestimated
budgetforeachyearoftheperiodundercontractandspecifyingthetotalestimatedperpupil
expenditureforeachyear.Additionally,OhioRev.Code3314.03(A)(2)requirestheeducational
programofthecommunityschooltoincludetheschoolsmission,thecharacteristicsofthe
studentstheschoolisexpectedtoattract,theagesandgradesofstudents,andthefocusofthe
curriculum.However,despitetheserequirements,AOSobservedabroadspectrumofdetailed
providedwithinthecommunityschoolcontractandeducationalplanaroundtheseareas.
Sponsorcontractsappearedtomeettheminimumrequirementsinallcases,butsome
educationalplansweremuchmoreinformativethenothers.Additionally,somesponsors
provideddetaileddescriptionsoftheircommunityschoolapplicationandvettingprocessontheir
websiteforgreatertransparencytothepublic.
Minimumlegislativestandardswouldhelpensuresponsorsmoreconsistentlyandtransparently
vetcommunityschoolapplications,ensuringtheyarecomprehensiveandtheassumptionsmade
arereasonableforthestartup.Inalikemanner,scrutinizingtheeducationalprogramofthe
schooltoensurethattheschoolsmissionandfocusofthecurriculumanddeliverymethodsare
welldefined,anddonotconsistofoverlybroadorboilerplatelanguage.
13. GLOSSARY
Thisglossarydefinesthetermsusedthroughoutthisreport.Thedefinitionofthesetermswasderived
fromvarioussourcesincluding,butnotlimitedto,statuteandODEManualsandHandbooks.
Attendanceparticipationinlearningopportunitiesprovidedbyacommunityschoolasdefinedinthe
communityschoolscontractwithitssponsor.ThiswouldincludeloginbyastudentenrolledinanE
School.Itdoesnotincludedaysonwhichonlythefollowingactivitiesoccur:enrollment,testing,or
orientation.
BlendedLearningBlendedlearningisthepermissibledeliveryofeducationalinstructionforsitebased
communityschools.Blendedlearningmeansthedeliveryofinstructioninacombinationoftimeina
supervised,physicallocationawayfromhomeandonlinedeliverywherethestudenthassomeelement
ofcontrolovertime,place,path,orpaceoflearning.Communityschoolsthatofferblendedlearningare
permissibleunderthelaw(OhioRev.Code3301.079(J)(1)).
EnrollmentAsdefinedinOhioRev.Code3314.08(L)(2),astudentshallbeconsideredtobeenrolledin
acommunityschoolduringaschoolyearfortheperiodoftimebeginningonthelaterofthedateon
whichtheschoolbothhasreceiveddocumentationofthestudentsenrollmentfromaparentandthe
studenthascommencedparticipationinlearningopportunitiesasdefinedinthecontractwiththe
sponsoror30dayspriortothedateonwhichthestudentisenteredintoEMIS.(Thismeansthat
enrollmentforayearcannotbeonthefirstdayofofferedinstructionifthestudentdidnotattendonthe
firstdayanddidnothaveanexcusedabsence.Therecanbenocarryoverofthe105hourrulefroma
previousschoolyearorafterawithdrawal.)
Page|55
ESchoolAcommunityschoolwherestudentsreceiveinstructioninInternetandComputerBased
CommunitySchool(seeLegalConsiderations)andwhereastudentistakingitsdefinedcourses.A
communityschoolwherestudentstakecorrespondencecoursesisnotanESchool.
FTE:FulltimeequivalencyThatportionoftheschoolyearastudentwaseducated,asdeterminedby
thenumberofeitherdaysorhoursofinstructionprovidedtoastudentduringaschoolyeardividedbyits
annualmembershipunits(thetotalnumberofeitherdaysorhoursofinstructionwhichacommunity
schoolmustprovideduringaschoolyearinaccordancewithitscontractwiththesponsor,aslistedinthe
communityschoolsentityprofilewithinEMIS).
HeadCountThenumberofstudentsenrolledinacommunityschool,oneitherafullorparttime
status,atanyaparticularpointintime.
SiteBasedCommunitySchoolAcommunityschoolwhereitsstudentsreceiveinstructioninabrickand
mortarfacility.
Page|56
REPORT ON COMMUNITY SCHOOLS ATTENDANCE COUNTS

STATEWIDE
CLERKS CERTIFICATION
This is a true and correct copy of the report which is required to be filed in the Office of the
Auditor of State pursuant to Section 117.26, Revised Code, and which is filed in Columbus, Ohio.
CLERK OF THE BUREAU

CERTIFIED
JANUARY 22, 2015
88 East Broad Street, Fourth Floor, Columbus, Ohio 432153506

Phone: 6144664514 or 8002820370 Fax: 6144664490
www.ohioauditor.gov

Report On Community School Student Attendance Counts

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State of Ohio, Auditor of State

88 East Broad Street, Fifth Floor, Columbus, Ohio 432153506

Phone: 6144664514 or 8002820370 Fax: 6144664490

Capital High School

City Day Community School

Columbus Bilingual Academy

Buckeye Community Hope

Dayton City School District

Dayton Technology Design High

George V. Voinovich Reclamation

King Academy Community School

L. Hollingsworth School for

Life Skills Center of Hamilton

Life Skills Center of Youngstown

St. Aloysius Orphanage

Pleasant Community Academy

Richard Allen Preparatory

Office of School Sponsorship

Sciotoville Community School

Sciotoville Elementary Academy

Stambaugh Charter Academy

Summit Academy - Youngstown

Summit Academy Secondary

Wildwood Environmental Academy

Zenith Academy East

Ohio Council of Community

CATEGORY 2 COMMUNITY SCHOOLS

REPORT ON COMMUNITY SCHOOLS ATTENDANCE COUNTS

CLERK OF THE BUREAU

88 East Broad Street, Fourth Floor, Columbus, Ohio 432153506

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