SCPA

PRESENTATION
DECEMBER 15,
2014
Presented by:
Chandra Brown, Internal Audit
Monya Wyatt, SCPA Budget

90 Days / 2nd Quarter

Evaluate trends and results
over the last 90 days or 2nd
quarter to assess whether
school leadership has operated
in a fiscally responsible
manner and promotes sound
operations.

High-LevelTimeline

September 8, 2014: Original SCPA

Fact Finding Presentation
October 2, 2014: Community
Meeting #1
October 20, 2014: Executive
Session
November 12, 2014: Community
Meeting #2
November 24-25, 2014: ASN Visit
December 15, 2014: Executive

September 8 Concerns
Financials
1.
2.
3.
4.
5.
6.
7.
8.

Grants
Box Office
Show Underwriters
Career Tech
Rental Revenue (Fund 19)
CPS Emergency Loan of $45k
Parent Donations
Student Activity Funds

September 8 Concerns Contd

Artistic Budget
1. Staffing:

Administrative
Private/Supplemental Staffing
2. Productions
3. Private Lesson Scholarships
4. Supplies & Equipment
5. Marketing & Promotions
6. Maintenance
7. Discretionary

September 8 Concerns Contd

Other
1. Friends of SCPA
2. Academics

90 Day Offenses
Policies/Procedures
1. Background

Checks
2. $45K Emergency Credit Card Loan
3. Box Office
4. General Fund Budget
5. Invoice Process
6. Cash Deposits

90 Day Offenses
Leadership
1. Direct

& Effective
Communications
2. Oversight Committee
3. Interim Business Manager
4. Friends of SCPA
5. Website

90 Day Offenses
Accountability/Action Items
1. Plant

Operator
2. Financial Analysis
3. Position Requirements
4. External Fundraising
5. Auditions
6. Out-of-State Tuition

Financial Summary
FY 15 Grants
Donor

Jul 14

Dater Fdtn

$7,333.00
*

Aug14

Oct14

Dec14

YTD
$7,333.00

Anonymous

$135,000.00

Corbett
Strings

$27,909.00

$130,000.00**
*

$265,000.0
0
$27,909.00

Ohio Arts
Council

$6,000.00**

$6,000.00

Ferguson
Fdtn

$26,600.00

$26,600.00

Alpaugh
Fund
YTD

$7,333.0

$162,909.0

$32,600.00

$40,183.00***
*

$40,183.00

$170,183.00

$373,025.0

* $10k awarded to0The Friends0 this was used to pay for the rights of Joseph;
0
the balance
of $2,667 was never received at SCPA.
** Total grant is for $12k; the balance will be sent upon completion of the
online grant
pwk.
*** This check will be disbursed upon receipt of a written request from the SCPA
Budget

Financial Summary
FY 15 Rentals
Jul 14

Aug14

Sept14

Oct14

YTD

Income

$24,844.0
0

$2,023.00

$520.00

$27,386.00

Expenses
*

($715.00)*
*

($4,515.00)
***

($19,703.00)*
***

($1,452.00)

($26,385.0
0)

Net

$24,129.
00

($2,492.00
)

($19,703.00
)

($932.00)

$1,001.00

* Does not include fixed costs associated with Security or Custodial Payroll.
** Maple Knoll Advertising (Friends Expense).
*** Floor Cleaning.
**** UC Suzuki Contract $7.5k, Tennables $10k, Candy Vendor $2.2k (Friends
Expense).

FY 15 Purchasing Card
Spend

Jul14

Aug14

Sept14

Oct14

Nov14

YTD

($193.0
0)

($4,189.
00)

($11,740.
00)

($27,494.
00)

($9,590.
00)

($53,206.
00)

Financial Summary
FY 15 Productions
Goldiloc
ks

Joseph

Nutcracke
r

White
Christmas

Admin.
Costs

YTD

Income

$2,602.0
0

$38,026.00

$30,586.00

$2,559.00

$73,773.0
0

Expense
s

($400.00
)

($72,754.0
0)*

($9,045.00)
**

(1,624.00)**

($57,491.00)*
**

($141,314.
00)

Net

$2,202.

($34,728.

$21,541.0

$935.00

($57,491.00

($67,541.0

*
Does not include
fixed
with Security or Custodial
Payroll.0)
00
00)costs associated
0
)
** Does not include total production expenses. Waiting for A.D. to provide.
*** Suzuki, Supplemental Staff, Printing, Website, Supplies, Mayerson Awards (Friends
Expense).

FY 15 Artistic
Enrichment Fees

Jul14

Aug14

Sept14

Oct14

YTD

Income

$30.00

$5,376.00

$9,380.00

$5,449.00

$20,235.00

Expenses

($375.00)

($2,585.00)

(3,829.00)

($6,789.00
)

Net

($345.00)

$5,376.00

$6,795.00

$1,620.00

$13,446.00

Financial Summary

FY 15 Student Activity
Funds
Jul14

Aug14

Sept14

Oct14

YTD

($10,358.
00)

$1,544.0
0

$11,128.
00

$30,504.
00

$32,818.
00

Financial Data Resources

SCPA:

Artistic Director (I. Rudnick)

School Treasurer (K. Donnelly)
Box Office Manager (S. Gabbard)
CPS: SCPA Accountant (N. Tyahur)
Internal Auditor
(C. Brown)
A/R Manager
(A. Tolle)
Other: Showclix
(Box Office
Vendor)

Broader District Issues

1. Background

Checks
2. District Budget Process
3. Cash Deposits
4. SAF Training
5. Requisition / Payment Processes
6. Plant Operator
7. Financial Analysis
8. Position Requirements

Proposed Board Action

Items

Create a School Leadership Strategy

Enforce ORC 3313.31 and 3319.01
Revisit sibling enrollment policy
Examine the audition process
Reconsider mandatory continuation
Consider space options (evaluate usage)
Strengthen the exit process
Suspension & Expulsion Data & Strategy
School Resource Officer & A.L.I.C.E. training
Request data & evidence that recommended
items are being completed in a timely manner

Conclusion
Insanity: doing the same
thing over and over again
and expecting different
results.
Albert Einstein