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Forensic review finds preprogrammed signatures on district checks; auditor reports no evidence of payment misuse
Summary
A forensic review of Laguna Beach USD signature authority found automated/ preprogrammed signatures on county‑processed checks and 140 canceled checks not provided to the reviewer; the auditor reported no systemic contract or payment irregularities within his engagement scope.
An independent forensic review presented Sept. 25 to the Laguna Beach Unified School District board found preprogrammed signatures on county‑issued canceled checks and identified missing documentation for a subset of checks, but the auditor said the documents he reviewed did not show evidence of improper payments.
Brandon Waldron, senior manager in the fraud and forensics group that conducted the review, said the engagement examined contracts and signatures for the period Dec. 1, 2024, through March 30, 2025, plus a review of canceled checks at the superintendent’s request. He told trustees his team was provided 79 contract documents and that "there was only 1 contract that…
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