Mountain View Whisman School District

Agenda Item for Board Meeting of 8/21/2025

Agenda Category:  ACTION AND DISCUSSION

Agenda Item Title:  (Discussion) FCMAT Extraordinary Audit Findings

Estimated Time: 

Person Responsible: 

David M. Toston, Sr., Ed.D., SCCOE Superintendent

Stephanie Gomez, SCCOE Assistant Superintendent 

Background: 

In November 2024, the Santa Clara County superintendent of schools and the Fiscal Crisis and Management Assistance Team (FCMAT) agreed for FCMAT to conduct an extraordinary audit of the Mountain View Whisman School District to determine if fraud, misappropriation of funds or other illegal fiscal practices may have occurred in relation to the former district superintendent. FCMAT developed and conducted audit procedures to analyze and evaluate the district's contracts and vendor selection process. The audit scope, objectives, and substantive transaction testing were based on the FCMAT study team's experience and professional judgment. Dr. Toston will present a report containing the study team's findings and recommendations.