Eide Bailly forensic audit on signature authority and check disbursements presented
At the September 25, 2025 regular board meeting, Brandon Waldron of Eide Bailly's fraud and forensics department presented findings from a forensic audit of LBUSD signature authority and check disbursements covering December 1, 2024 through March 30, 2025. The audit reviewed 79 contract documents and 975 of 1,153 checks (with 140 checks not provided because the county had not delivered them to the district); total disbursements in scope were approximately $8.9 million. Waldron reported that during former Superintendent Viloria's active tenure only one contract was signed by him; his check-running access was deactivated two days after his December 31, 2024 departure; however his pre-programmed signature continued auto-printing on district checks for three months until removed in April 2025. Waldron characterized the work as a forensic audit of signature authority, "not a fraud investigation," and stated he found contracts "in line with the purchasing policies"; no malfeasance finding was articulated at this meeting.
Citations (1)
- Laguna Beach Unified School District
Eide Bailly forensic audit (Waldron): Dec 1, 2024 - Mar 30, 2025 scope; 79 contract documents and 975 of 1,153 checks ($8.9M total) reviewed; 140 checks not provided because the county had not provided them to the district. Waldron confirmed only one contract was signed by former Superintendent Viloria during his active tenure; Viloria's check-running access was deactivated two days after his December 31, 2024 departure; however his pre-programmed signature continued auto-printing on checks for three months until removed in April 2025.
September 25, 2025 board meeting recording on the LBUSD YouTube channel; see /meetings/2025-09-25-regular for a transcript-derived summary.