tailieunhanh - KENNEDY CENTER ALLIANCE FOR ARTS EDUCATION NETWORK: A Community Audit for Arts Education

Federal securities laws also require that public companies have the financial statements they prepare audited by an independent public accountant. The independent public accountant’s audit is critical to the financial reporting process because the audit subjects companies’ financial statements to scrutiny on behalf of shareholders and creditors to whom company management is accountable. The auditor is the independent link between management and those who rely on the financial statements. The statutory independent audit requirement, in effect, grants a franchise to the nation’s public accountants, as an audit opinion on a public company’s financial statements must be secured before an issuer. | mill IIIIIII mill The Kennedy Center THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS KENNEDY CENTER ALLIANCE FOR ARTS EDUCATION NE TWORK A Community Audit for Arts Education BETTER SCHOOLS BETTER SKILLS BETTER COMMUNITIES mill IIIIIII mill The Kennedy Center The John F. Kennedy Center for the Performing Arts Stephen A. Schwarzman Chairman Michael M. Kaiser President Darrell M. Ayers Vice-President Education Barbara Shepherd Director National Partnerships Kennedy Center Alliance for Arts Education Education Department Washington . 20566-0001 Phone 202-416-8817 Fax 202-416-8802 E-mail kcaaen@ education kcaaen We would like to thank the following people for their assistance in writing and re-designing A Community Audit for Arts Education Kathi Levin Gary DeVault Donna Collins Anne Taylor Ray Doughty Sarah Lynn Hayes Karen Blankenship Debra Heintz Adriana Cutler Kennedy Center Alliance for Arts Education Network is funded by the . Department of Education the Kennedy Center Corporate Fund and the Bank of America Charitable Foundation. Bank of America The . Department of Education Supports approximately one-third of the budget for the Kennedy Center Education Department. The contents of this document do not necessarily represent the policy of the . Department of Education and you should not assume endorsement by the Federal Government. Copyright 2007 Kennedy Center Alliance for Arts Education Network Original Copyright 2001 Kennedy Center Alliance for Arts Education Network Table of Contents Preface 2 Forward 3 The Community Audit Process 4 Findings and Recommendations 4 Ongoing Use of the Community Audit 4 Instructions 5 Part A Community Connections 6 Part B Informed Leadership 10 Part C Educational Content 24 Summary of Next Steps Future Priorities 30 Next Steps 31 Resources 32