Two audits and the first Fiscal Crisis Management Assistance Team’s comprehensive review were on the agenda of the Feb. 11 meeting for both the Plumas County Office of Education and Plumas Unified School District boards. The agenda also included resolutions for employee layoffs.
FCMAT shares first comprehensive review
Under the terms of the school district’s state emergency loan, FCMAT will complete a comprehensive review each year until the district is deemed financially stable. The first of these reviews was made available to the public Dec. 23, 2025 on the PUSD website. FCMAT staff Chief Analyst Tamara “Tami” Montero and Chief Administrative Officer Megan Reilly attended the February school board meeting to give a summary presentation on the report. Mike Fine, the chief executive officer of FCMAT, was available on Zoom.
Fine opened this session, going over the fiscal crisis that caused the need for the district’s emergency loan, provided by the state legislature in June 2025. The 271-page report, said Fine, applies the same policies, processes and standards to all the school districts in California. It looks at five areas: Community relations and governance, personnel management, pupil achievement, financial management and facilities management. A dozen elite fiscal team members from around the state, all with backgrounds in education, investigated the district in the five required areas, said Fine.
Reilly discussed Assembly Bill 121, signed by Gov. Gavin Newsom June 27, 2025. The bill provides the district with access to a state loan of up to $20 million. The requirements of the loan begin once funds are accessed, and include payback in 30 years at 6.41% interest. The annual payment is $694,426.
“There are legal standards, professional standards and a collaborative effort to solve the issues and share the progress. The legal standards measure compliance with statutes. Professional standards evaluate adoption and implementation of best practices,” said Reilly.
Montero, who led the review process, said the team spent time in Plumas County during August and September going over 122 standards. They came up with 549 total recommendations, she said. The report is intended to carry the district through fall of 2026.
The measuring system for progress is 0-4, Montero explained. PUSD’s first goal is a 3. Once achieved, “we will hold at 3 and get to a 4 in three years,” Montero said. Reaching 4 will show the sustainability of the district, she added.
Montero gave a sampling of some of the issues found under each of the five standards:
- In Community Relations and Governance — The required form 700, Statement of Economic Interests, was not collected from board members. PCOE and PUSD board meetings need to be separate. The board needs to develop a formal process for reviewing and updating board policies.
- In Personnel Management — There was a lack of training for employees who are still learning their role. Salary schedules for the district office and school district employees need to be separated to show the rate of pay and step increases.
- In Pupil Achievement — The California Collaborative for Education Excellence is working with staff to align school site plans with the Local Control and Accountability Plan and provide cross training for the roles and responsibilities of the student information data specialists. There is a need to strengthen English language development in the classrooms even though there are a small number of English language learners in the district.
- In Financial Management — Budgets were grossly overspent across the board. Food costs need accuracy in accounting and inventory. There is a need to improve budget monitoring processes and have a position control system.
- Lastly, in Facilities Management a master plan is needed.
Montero ended the presentation saying, “We are now on the road to recovery. We will be coming back in May 2026 to capture all the progress made.”
Source: Plumas Sun
