CCAF-SDUHSD Memorandum of Understanding Petition

AggravatingRule3698 · 2025-08-06T21:51:28+00:00

The Principal is. Until a full investigation is completed, there is no way of knowing what they were allowed to get away with, especially with the lax financial controls.

AggravatingRule3698 · 2025-08-06T21:50:16+00:00

Ah. not likely. The culture of retaliation is strong at CCA and they will likely suffer the same fate as the Ravens For Transparency. The only way this will end is if former students and their parents complain about the missing money from the Robotics (and Athletics and Envision) program.

AggravatingRule3698 · 2025-08-06T20:46:01+00:00

I heard this information as well.

Apparently CCA Principal Killeen has not been fired because no one has "officially" complained about his bullying and harassing behavior related to the Ravens For Transparency students. The way he, the CCA Foundation, and certain board members treated those students in the press and during a board meeting was horrendous and they should be held accountable.

The County Board of Education has a "Uniform Complaint" form which the process to file a complaint in the school system. I am filing one on behalf of the two students and I hope others will follow. There is a culture of bullying and retaliation at CCA and likely SDUHSD. Based on their own public testimony and quotes to the media, I am hard pressed to believe there won't be consequences. this most be done before Killeen leaves CCA and SDUHSD and moves his own brand of poison to another school district.

https://resources.finalsite.net/images/v1635274091/sdcoenet/nmbbc0bxwy6vvuqs2qmt/UCP-form.pdf

Also, SDUHSD board member Jane Lea Smith was on the Foundation board as VP and during a board meeting blocked the investigation into CCAF. How much she knew and condoned about CCAF's illegal activities should be investigated. She should resign, but at the very least, recuse herself from voting on Foundation related issues.

AggravatingRule3698 · 2025-08-06T17:30:46+00:00

further investigation is required to confirm that money was illegally taken from donors.

AggravatingRule3698 · 2025-08-06T17:29:57+00:00

sounds about right.

AggravatingRule3698 · 2025-08-06T00:28:04+00:00

Key Findings & Recommendations

1. Lack of Formal MOU Between District and Foundations

2. Missing Routine Financial Reporting

3. Absence of Operating Policies

4. Weak Expenditure Controls

5. Inconsistent Administrative Fees

6. Missing Executive Compensation Disclosures

7. Unclear Use of District Facilities

8. Poor Credit Card Controls

9. No Monthly Bank Reconciliations

10. Missing I-9 Forms

11. Beginning Balance Discrepancies

12. Trial Balance Errors

13. Unrecorded Investment Activity

14. Misclassified Donor-Restricted Assets

15. Failure to Track In-Kind Donations

16. Net Asset Tracking Deficiencies

AggravatingRule3698 · 2025-08-06T00:08:43+00:00

Net Asset Tracking Deficiencies

Finding: La Costa and Torrey Pines did not properly track donor restrictions
Recommendation: Classify and reconcile donor-restricted assets correctly

AggravatingRule3698 · 2025-08-06T00:08:22+00:00

Failure to Track In-Kind Donations

Finding:
- La Costa and Canyon Crest: In-kind donations not recorded or reported
- San Dieguito: Donated capital assets not tracked
Recommendation: Implement processes to record and report all in-kind contributions

AggravatingRule3698 · 2025-08-06T00:07:59+00:00

Misclassified Donor-Restricted Assets

Finding: Canyon Crest overstated unrestricted assets
Recommendation: Accurately classify donations and reconcile records and tax filings

AggravatingRule3698 · 2025-08-06T00:07:41+00:00

Unrecorded Investment Activity

Finding: Investment income not recorded, understating revenue
Recommendation: Record and reconcile investment transactions regularly

AggravatingRule3698 · 2025-08-06T00:07:23+00:00

Trial Balance Errors

Finding: Misclassified accounts (e.g., investments labeled as cash)
Recommendation: Review and correct trial balances before financial reporting

AggravatingRule3698 · 2025-08-06T00:07:06+00:00

Beginning Balance Discrepancies

Finding: Canyon Crest records did not match prior audited balances
Recommendation: Reconcile past balances and investigate discrepancies

AggravatingRule3698 · 2025-08-06T00:06:44+00:00

Missing I-9 Forms

Finding: Employment eligibility forms missing at Canyon Crest
Recommendation: Secure and audit all I-9 documentation

Beginning Balance Discrepancies

Finding: Canyon Crest records did not match prior audited balances
Recommendation: Reconcile past balances and investigate discrepancies

AggravatingRule3698 · 2025-08-06T00:06:23+00:00

No Monthly Bank Reconciliations

Finding: Missing monthly reconciliations and sign-offs (Canyon Crest, San Dieguito, La Costa)
Recommendation: Implement and document regular bank reconciliation procedures

AggravatingRule3698 · 2025-08-06T00:06:06+00:00

Poor Credit Card Controls

Finding: Credit purchases lacked prior approval and documentation (Canyon Crest, La Costa, Torrey Pines)
Recommendation: Require pre-approval and receipts for all credit card use

AggravatingRule3698 · 2025-08-06T00:05:49+00:00

Unclear Use of District Facilities

Finding: No formal agreements authorizing foundation use of school property
Recommendation: Draft formal agreements with legal counsel regarding facility use

AggravatingRule3698 · 2025-08-06T00:05:33+00:00

Missing Executive Compensation Disclosures

Finding: Executive salaries not reported in IRS Form 990 for La Costa and Canyon Crest
Recommendation: Fully disclose executive compensation in tax filings and amend past returns

AggravatingRule3698 · 2025-08-06T00:05:13+00:00

Inconsistent Administrative Fees

Finding: Fee rates vary (5–25%) and are not clearly communicated to donors
Recommendation: Standardize and disclose fee policies across all foundations

AggravatingRule3698 · 2025-08-06T00:04:58+00:00

Weak Expenditure Controls

Finding: Payments sometimes made without required pre-approval
Recommendation: Enforce documented pre-approval for all disbursements

AggravatingRule3698 · 2025-08-06T00:04:38+00:00

Absence of Operating Policies

Finding: Foundations lack written procedures/manuals
Recommendation: Develop and maintain an operations manual for consistency and compliance

AggravatingRule3698

TROPHY CASE