Bishop & Olafson preliminary health-benefits findings presented to board
At the September 25, 2025 regular board meeting, retired Chief Business Officers Michael Bishop and Chris Olafson presented preliminary findings from their independent review of LBUSD health-benefits cost-sharing. Per the meeting record, the preliminary review found that employee contribution rates had been set too low in approximately 97% of cases over four years (FY 2022-23 through FY 2025-26), with a current-year overage estimated at approximately $850,000. The presentation paired with Eide Bailly's forensic audit of signature authority and check disbursements at the same meeting, and preceded the November 13, 2025 Business Services follow-up presentation prepared by incoming CBO Manoj Roychowdhury. The completed audit total of approximately $1.77 million is tracked separately at the September 2025 completion event; this event marks the public disclosure of findings to the board.
People referenced
Citations (3)
- Laguna Beach Unified School District
Agenda, packet, and meeting record for the September 25, 2025 regular board meeting are accessible through the LBUSD BoardDocs portal.
- Sensible Laguna · Gary Kasik, Steve McIntosh
Sensible Laguna's contemporaneous coverage of the September 25, 2025 meeting documents the preliminary findings presentation.
- Laguna Beach Unified School District · 2025-05-08
Chain-of-custody cite: the May 8, 2025 BoardDocs agenda (Action Items - Business Services 10.A) records the board's authorization for Acting Superintendent Dixon to engage auditors for the targeted audit that became the Bishop & Associates engagement presented in preliminary form here.