School Business Finance Expert Witness

Provides Opinion & Testimony In:

Schools, K 12 Education, School Finance, California School Finance, Financing of Schools, Revenue Limit, Federal Impact Aid, School Budgets, Public Education, Average Daily Attendance, ADA, Categorical Funds, Lottery Funds, School Calendars, Mandated Cost Reimbursement, State Mandates, School Operations, School Administration, Food Service, Purchasing, Collective Bargaining

Expert Witness No. 2110



Master’s Degree – San Diego State University – Educational Administration, emphasis in K-12 School Business and Finance
Bachelor’s Degree – University of San Diego – Accounting (with honors)


August 2003 to date Consulting Services
Provide consulting services on K-12 public education financial matters, operational and administrative functions, California and Federal legislative operations, Federal Impact Aid program and organizations, usage of revenue sources to support instructional and operational programs and other duties as mutually agreed upon.  Services provided to the San Diego and Detroit Public School Districts, National Council for Impacted Schools, and Public School Services.

September 2003-December 2005 (Retired) Los Angeles Unified School District
Controller – Provide Senior Management leadership to the Accounting Division (365 positions).  Functions included in the Division were Payroll, Accounts Payable, Revenue Enhancement, General Accounting, Accounts Receivable, Debt Issuance & Management, Legislative Review and Business Accounting.  Assisted the Chief Financial Officer (CFO) on all matters related to the financial operations of the District.  General Fund annual budget was approximately $6.5 billion.  All funds annual budget was in the $11-13 billion range due to extensive school bond building operation. 

May 1973 to July 2003 San Diego Unified School District
Executive Director, Financial Development (2003) – Started the Office of Resource Development.  Responsibilities included developing new revenue sources for the district from federal, state and private sources, federal impact aid representation in Washington, debt borrowings, representing the district with local, state and federal governmental organizations and private businesses.

Controller/CFO (1999) – Supervise the Finance Division consisting of the Accounting Department, Budget Department, and Grants Office.  Responsible for all financial, accounting and budget functions of the district, including income projections, audit reports, cash management, debt borrowings, and represent district with outside organizations including federal and state agencies.

Deputy Controller (1990) – Head Accounting Dept. and assist Controller/CFO in development of annual budget, audit reports, Legislative matters with financial implications, mandated costs, Pupil accounting and cash management.

Financial Accounting Manager (1981) – Supervise the Financial Accounting Dept. including maintenance of General Ledgers, cash management, income projections and collections, financial legislative matters, pupil accounting and mandated cost functions.

Supervising Financial Analyst (1979) – Supervise the Financial Accounting unit including maintenance of General Ledgers, cashier’s office, accounts payable and pupil accounting functions.
Senior Accountant (1973) – Supervise the General Accounting unit including maintenance of General Ledgers, cashier’s office and accounts payable functions.

Irvin J. Kahn Organization (1970) – Corporate Accountant

Price Waterhouse & Co. Certified Public Accountants (1969) – Auditor


Testified before U.S. Congress, House of Representatives

Sub-Committee on Education related to Federal Impact Aid issues

Testified before various committees of State Assembly and Senate representing district on school financial matters

Asked to be a member of U.S. Dept. of Education presentation team on class size reduction issues.
Presentations made in six cities across the nation.

Instructor — California State University San Marcos – graduate level on California K-12 School Finance

Instructor — San Diego County Office of Education Business Managers Academy – K-12 School Accounting

Lecturer – University of San Diego Principals Leadership Academy on California/District Finance and Budget issues
Lecturer – Point Loma Nazarene University on California School Law & Finance

Lecturer – School Mandated Cost Academy presented by Six-Ten and Associates

Presenter – California Association of School Business Officials conference on Proposition 13

Service on Boards of Directors

1999-2003 National Association of Federally Impacted Schools (NAFIS) — Board of Directors representing western states

Current-National Council of Impacted Schools (NCIS) – Board of Directors

Current-California Coast Credit Union – Board of Directors

1994-2002 California Association of Federally Impact Schools (CAFIS) – Past President, President, President Elect, Treasurer
1998-2002 Center for Civic Education — Board of Directors

San Diego Unified School District and San Diego Education Association Joint

2001-2003 Retiree Medical Benefits Trust – District appointed trustee

Service on Other Education Related Organizations

Council of Great City Schools – peer review teams to Des Moines Public School District

California Association of School Business Officials (CASBO) — Finance
Committee Chair San Diego/Imperial County section

State Education Mandates Costs Network (EMCN) – Invited Representative

State Committee on funding of Court Ordered and Voluntary Integration Programs in California public schools – Invited Representative

Administrators Association of San Diego – Legislative Committee Chair, Treasurer, Classified Manager Representative

County Treasurer’s Oversight Committee – one of two representatives from San Diego Education community that provided oversight to the operations of the County Treasurer

Southern California School Business Executives Committee – invited representative representing the largest public school districts in Southern California

Notable Accomplishments

Provided leadership that resulted in the Los Angeles Unified School District ceasing to deficit spend, generating a surplus. 

Implemented a revised budget development plan for Los Angeles Unified.

Prevented a further downgrade of the bond rating of Los Angeles Unified via a more detailed financial reporting process.

Identified and qualified San Diego City Schools for Voluntary Integration Funding resulting in over $120 million of income to the district since 1985.  At the time districts under Court Order were not thought to qualify for Voluntary Integration funds.

Increased Federal Impact Aid funding to San Diego City Schools by identifying a section of the law (Section 8002) previously not applied to district.  Funding since 1994 is in excess of $50 million.
Drafted several legislative concepts and language to increase funding to the district or improve business/finance operations at both the federal and state levels.

Established a Mandated Cost unit and test claim process that has resulted in over
90% of current Education Mandated Cost reimbursement programs due to San Diego City Schools test claims.  Annual income stream to the district, if State appropriates sufficient funds, is approximately $4 million annually.

Designed the initial financing plan for the Blueprint for Student Success program.

Wrote employee contract language related to Total Compensation Package once concept was agreed to by SDEA and SDCS. 

Participated in numerous collective bargaining sessions over 30 year working career with SDCS.

Passed the CPA (Certified Public Accountant) exam.