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Audit finds SMMUSD missed Ed Code classroom-salary threshold; district expects waiver
Summary
Auditors reported the district did not meet the Ed Code threshold requiring 55% of current-expense-of-education be spent on classroom teacher salaries, citing a calculated question cost of $11.55 million; district staff said a waiver from the county office is expected and that the cost historically has not materialized.
Auditors told trustees that SMMUSD did not meet the Education Code27s classroom teacher-salary threshold for unified districts (55% of current expense of education), and a sample-based calculation produced an $11,550,000 figure tied to that shortfall.
"We noted during the current year under audit fiscal 25 that that threshold was not met," Ben Levitt said. Levitt added the calculation resulted in "$11,550,000 or 5.83% of the current expense of education" in the audit report.
Assistant Superintendent Gerardo Cruz explained the recurring nature of the finding: during the COVID period the district used one-time federal COVID funds for non-salary items (technology, custodial supplies and temporary positions), which changed the salary-percentage calculation. Cruz said the district submits a waiver each year to the Los Angeles County Office of Education and has received confirmation from county advisory staff that its waiver will be approved, so the calculated question cost is not expected to materialize.
