District audit finds clean opinions but flags attendance and teacher‑salary calculations

Christie White auditors presented the Hacienda La Puente Unified School District’s financial audit for the year ending June 30, 2024, reporting unmodified (clean) opinions on the financial statements, federal compliance and state compliance. Auditor Jesus Cardenas told the board the review covered major federal programs — special education, ESSER/ESF and Head Start — and that the firm found no material weaknesses.

Cárdenas said the audit did produce two reportable state findings. On attendance, auditors "noted that weekly attendance registers are not prepared, reviewed, and signed by teachers in a timely manner," a repeat finding traced to the district’s then‑pending digital signature approval. On classroom salaries, the report showed the district “only spent 49.46 of current education expenses on classroom teacher salaries and benefits,” below the 55% benchmark used for state reporting; the auditor said one‑time state and federal funding distorted that percentage and LA County practice requires the finding be disclosed.

Board members pressed staff and the auditors about long‑term fiscal implications. Trustee Quinones asked about declining enrollment and what the district is doing to align top‑line spending; Superintendent Jimenez said the district is tracking average daily attendance, marketing signature programs, and developing enrollment strategies that will be shared with the board. The district indicated the classroom‑salary deficiency is a reporting outcome of one‑time funds and is not, per auditors, a control finding that would change the unmodified opinion.