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primary Laguna Beach Unified School District — Business Services

H&W Benefits Overpayment and Corrective Action (Board Presentation)

Laguna Beach Unified School District — Business Services

Published:
2025-11-13
Retrieved:
2026-05-13
URL:
https://go.boarddocs.com/ca/laguna/Board.nsf/files/DN66MS15A420/$file/H&W%20Benefits%20Overpayment%20and%20Corrective%20Action%20Final.pdf

13-slide LBUSD-staff presentation to the Board of Education at the November 13, 2025 regular meeting. Captures the Bishop & Olafson independent audit findings on H&W benefits over-contribution (FY 2020-21 through projected FY 2025-26), the underlying CBA section references, and the four-option remediation framework. Slide 7 is the load-bearing year-by-year breakdown that anchors the $1.77M gross / $1.04M net figures. Presented by CBO Manoj Roychowdhury. BoardDocs URL requires a browser User-Agent; curl returns an HTML stub.

Cited by 3 events

  1. Bishop & Associates forensic audit completed

    LBUSD H&W District Costs and Excess Contribution, year by year: 2020-21 $4.53M vs $4.68M cap (−$0.15M under); 2021-22 $5.19M vs $5.42M cap (−$0.23M under, plus $0.35M unappropriated MOU); 2022-23 $5.55M vs $5.44M cap (+$0.11M over); 2023-24 $5.29M vs $5.02M cap (+$0.27M over); 2024-25 $5.75M vs $5.19M cap (+$0.55M over); 2025-26* $6.11M vs $5.27M cap (+$0.84M projected over). Gross over-payment sum 2022-23 → 2025-26: $1.77M. Net cumulative excess after offsetting 2020-21 + 2021-22 under- payments and unappropriated $350K MOU: ~$1.04M.

    Slide 7 of the November 13, 2025 LBUSD Business Services board presentation, prepared by CBO Roychowdhury from the Bishop & Olafson independent audit. The same chart anchors both the $1.77M and $1.04M figures used in subsequent coverage.

  2. Staff presents benefits options to board

    Four options presented to the board to address the cumulative excess contribution of ~$1.04M (net): (1) Status Quo — district absorbs the excess from General Fund; (2) SSPD Allocation — apply ~$0.68M Student Support and Professional Development Discretionary Block Grant to partially cover, district absorbs remaining ~$0.36M; (3) Re-negotiate Salary Increases — claw back 2025-26 salary increases partially or fully (legal counsel review required); (4) Negotiate Future Salary Increases — allocate future salary increases to recoup and address H&W allocations going forward.

    Slide 12 of the LBUSD Business Services board presentation. Slide 12's title reads $1.01M (a ~$30K rounding inconsistency from the $1.04M derivation on Slide 7).

  3. Board votes 5–0 to absorb $850K health benefits shortfall

    The board's December 16, 2025 absorption decision selected Option 1 (Status Quo) from the four-option remediation framework laid out on Slide 12 of the November 13, 2025 board presentation.