Following an audit by the Fiscal Crisis and Management Assistance Team (FCMAT) examining credit card expenditures, misappropriation of funds, and district policies, the Los Lomitas Elementary School District (LLESD) has formally issued its response to implement stricter rules regarding the management of district funds.
In late October 2024, LLESD teachers went on a three day strike seeking salary increases as a result of the rising cost of living in the Bay Area. This strike prompted a community parent to ask whether the District’s funds were being used properly.
The FCMAT conducted the audit of LLESD’s credit card use over July 2022-March 2025 covering spending by former Superintendent Beth Polito and five other staff members. Presented to the board on Nov. 5, the audit found there was insufficient evidence to determine if there was purposeful intent to commit wrongdoing or misuse of the District’s policies, instead identifying it as a lack of clear policies and oversight.
It was also revealed that Polito used district credit cards for personal expenses, including flight upgrades, high-end hotels, and Michelin-rated restaurants, and she was therefore placed on leave in January 2025.
Furthermore, it found that administrators had charged over $200,000 on the District’s card. Of the 504 sampled transactions, 76% failed to meet FCMAT’s five documentation criteria as they lacked receipts, signed log forms, and an educational purpose, ultimately driving the District to adopt new, stricter spending controls.
In total, $63,018 in charges lacked receipts, with 115 transactions totaling $56,404 on Polito’s card alone. Examples noted as “possible gifts of public funds” included $160 for a custom birthday cake, multiple staff retirement parties and flowers, and unverified hotel and catering charges.
New Superintendent Erik Burmeister, hired May 2025, took office amidst these reforms. The board and San Mateo County Office of Education stated the District would cooperate with the FCMAT audit and the District Attorney’s ongoing review.
By law, the Board must adopt a Corrective Action Plan in response to FCMAT’s findings within 15 days of the audit. Accordingly, the Board convened a special board meeting on Nov. 18, 2025, specifically to discuss its corrective plan. This meeting outlined how the District will address the audit’s recommendations such as codifying expense approval and tracking processes, within the county’s 120-day implementation deadline.
In the future, the District looks to implement these policies with the goal of handling district funds with much more rigidity, preventing any more misuse of district funds and the ability to move on towards a brighter future. “A part of protecting the District is the desire to move on,” board member Paige Winikoff said.
According to the audit, most transactions reviewed did not serve an educational purpose and did not follow district policies or procedures.
Board member Paige Winikoff emphasized that the new regulations are already in action. “It was a coffee expense, $24. Attached to the $24 was a list of 12 or 15 people who drank the coffee. And I thought, this is extremely detailed. This is exactly the kind of documentation our new forms require,” she said.
The audit returned that 83% of all sampled transactions failed to meet at least one test of proper documentation, leading LLESD to implement specific regulations to strictly manage district funds with the objective of wanting to protect the District.
