LaBUFA MOU including 1.25% off-salary-schedule payment signed
A Memorandum of Understanding between LBUSD and the Laguna Beach Unified Faculty Association (LaBUFA) was signed on February 15, 2024, under Superintendent Viloria's tenure. The MOU included a 1.25 percent off-salary-schedule payment provision for LaBUFA members and sits within the framework of Board Policy 4154 (Health and Welfare Benefits). Per the later California State Teachers' Retirement System revised final audit (EA25-11, issued November 4, 2025), the MOU and applicable Education Code base the calculation of the payment on each employee's base salary alone, while LBUSD reported the payment to CalSTRS as calculated on each employee's 2023-24 base salary plus additional stipends. The mis-application produced the over-reported compensation that became the single retained finding of the CalSTRS audit, requiring LBUSD corrective action via the Orange County Department of Education and the CalSTRS Employer Services Audits Resolution Team for FY 2022-23 and FY 2023-24 reporting. The specifics of who signed the MOU on behalf of LaBUFA and LBUSD, and any related board approval action, are not captured in this timeline pending primary BoardDocs records.
People referenced
Citations (2)
- Laguna Beach Unified School District — CalSTRS Audit Report (EA25-11, Revised Final) primary California State Teachers' Retirement System — Audit ServicesCalifornia State Teachers' Retirement System — Audit Services · 2025-11-04
CalSTRS revised final audit (EA25-11) — the basis for what is documented about the February 15, 2024 LaBUFA MOU in this timeline. The audit characterizes the MOU's calculation basis (base salary alone) and contrasts it with LBUSD's reported basis (base salary plus stipends); the MOU document itself is not separately published in this timeline.
- Laguna Beach Unified School District
BoardDocs is the canonical archive for LBUSD board agendas, packets, and any associated MOU-approval action; primary records for the February 2024 LaBUFA MOU sign-off have not been individually retrieved for this timeline.