Annual audit clean but flags teacher‑salary compliance; public scrutiny over legal fees
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Summary
Auditors issued unmodified opinions for Carpinteria Unified School District’s 2024‑25 financial, federal and state compliance but reported a repeat finding on classroom teacher salaries; public commenters and union representatives criticized recent legal spending and large warrants while trustees defended actions taken to protect students.
Auditors from Christie White & Associates presented the Carpinteria Unified School District’s fiscal‑year 2024‑25 audit at the Feb. 10 board meeting, issuing unmodified opinions on financial statements, federal compliance and state compliance overall, but identifying a repeat state finding related to classroom teacher salary percentages under Ed. Code reporting requirements.
Jesus Cardenas, a CPA with Christie White, said the audit period covered 07/01/2024–06/30/2025. The district did not meet the statutory minimum percentage for classroom teacher salaries (the audit report lists the finding and the district has recommended seeking a county exemption to waive approximately $2.5 million in questioned costs). The auditors said many districts face similar compliance timing and classification issues and that Santa Barbara County has in recent years required that the finding appear in the audit report before granting an exemption.
During public comment and discussion of business operations, union representatives and members of the public emphasized large legal expenditures in recent warrants—one commenter cited a teacher‑dismissal settlement of about $544,904 and said the district had spent nearly $600,000 on legal fees in one month—arguing these costs reduced funds available for classroom instruction. Board members answered that legal actions were necessary to address complaints from students and families and defended the district’s process, noting that some complaints were upheld and that pursuing them was intended to protect students.
The board approved the annual audit and also approved an engagement letter with Christie White to perform required performance audits (cost $42,000) and other administrative items related to audit follow‑up. The board also approved warrants totaling $1,803,197.37 for the January 9–February 5 period.
Next steps: the district plans to apply for the county exemption related to the teacher‑salary finding and will continue to include audit corrective actions in board reporting.
