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Hacienda La Puente USD accepts 2024–25 audit; auditors flag shortfall on classroom-teacher salary threshold
Summary
Independent auditors issued unmodified opinions on the district’s 2024–25 financials but recorded a repeat state-compliance finding: the district spent 53.74% on classroom teacher salaries, below the 55% threshold required by the Education Code. District staff outlined corrective steps and may seek a county exemption.
The Hacienda La Puente Unified School District board accepted the independent audit for the year ended June 30, 2025, after an auditor presented results showing overall unmodified opinions but one repeat state-compliance finding.
Kyle Montgomery, a partner at Christie White, told the board the financial-statement, federal-compliance and state-compliance opinions were all unmodified — the highest-level opinions auditors can give — but that the district’s classroom-teacher salary ratio fell short of the Education Code minimum. "We found the district expended 53.74% of current education expenses toward classroom teacher salaries and benefits," Montgomery said, noting the 55% statutory minimum.
Montgomery said the finding is a repeat from the prior year and that the district could pursue a request to the county superintendent for an exemption if qualifying criteria are met. The audit report includes a corrective-action plan prepared by district staff describing steps to return to compliance over time.
Superintendent John Roche and finance staff explained the shortfall is tied in part to one-time funding and coding differences (for example, certain TOSA salaries coded outside the classroom-teacher function and one-time grants used for non-salary instructional expenses). Roche said staff will review function codes and staffing plans and will submit required documentation to Los Angeles County Office of Education.
The board voted to accept the audit (recorded votes included one abstention on a related roll-call item); trustees praised the auditors and asked for a layperson summary to share with the public.
No immediate budget reductions or staffing actions were taken at the meeting; the audit’s corrective-action plan will be reviewed and monitored by administration and the board.
