District accounting manager Sofima Ibarra testified Tuesday that Stockton Unified trustees are not fined or disciplined for submitting expense receipts late and may exceed credit-card limits if they later obtain superintendent approval—details that could frame the jury’s view of fiscal oversight in the case against board member AngelAnn Flores.
Flores, who has pleaded not guilty to felony charges including embezzlement of public funds and filing a false insurance claim, is accused of misusing her credit card for personal expenses and filing a fraudulent insurance claim. Her defense argues that these charges stem from politically motivated retaliation related to her past role as an FBI whistleblower in the controversial SUSD and IAQ contract for HVAC services.
No penalties for late receipts
Defense attorney Tori Verber Salazar took aim at the district’s enforcement procedures, highlighting a pattern of leniency. Ibarra confirmed that trustees face no penalties for submitting expense receipts late—even months after charges were incurred. Salazar cited the case of former District 3 Trustee Alicia Rico, whose $236.76 gas receipt related to a March 2023 Long Beach conference wasn’t turned in until July 2023.
Further explaining the district’s approach, Ibarra detailed procedures for missing or informal receipts. Screenshots are accepted, and trustees lacking formal receipts must file a written justification explaining the expense’s purpose and attendees.
Trustees are also required to itemize bills, ensuring each purchase complies with policies that expressly prohibit alcohol and gratuities. “Bills must show the items,” Ibarra said, “so we can confirm compliance with policies.”
High-cost dinner under magnifying glass
Salazar introduced one of Flores’ charges challenged by the prosecution: A Parent Advisory Council/DELAC dinner bill totaling $927.42—$787.22 for food and $140.20 included as gratuity. The itemized bill confirmed the tip was non-optional and built into the charge.
When asked whether the district sought reimbursement from attendees, Ibarra said no: “I would not know who ordered what.”
She also discussed spending by other trustees, including Donald Donaire, who exceeded his $34 dinner allowance by $11 during a Portland conference back in Feb. 2023. Ibarra explained that trustees can submit reimbursement forms approved by the superintendent to cover out-of-bounds expenses, even when exceeding daily allocation limits.
Lack of enforcement and reporting
Salazar pressed Ibarra on the district’s reluctance to pursue violations. “I could rip off SUSD and you wouldn’t report me?” Salazar asked.
“Reporting violations to law enforcement is not part of my department’s procedures,” Ibarra replied.
She further confirmed that no search warrants or fraud reports were issued for Rico and that she was neither reprimanded nor made to reimburse the district beyond the normal accounting process.
Strong procedural record, except a missing gas receipt
The following exhibit was a Jan. 8, 2024 email from district legal counsel Cynthia Smith to executive assistant Christina Alejo. It confirmed receipt of all Flores’s expense records from April through July 2023—except one: a $78.74 charge at an Arco gas station on April 18. Smith’s email directed Flores to file a missing-receipt form, as policy mandates.
Deputy sheriff identifies seized phones
Deputy Sheriff II Noah Gigli, serving as the “finder” under the search warrant at Flores’s residence, was called to the stand and testified that he documented and took custody of two smartphones seized during the search. Under questioning by Deputy District Attorney Don Vaughn, Gigli identified the devices as an iPhone 16 model and an iPhone 12 that belonged to Flores, phones that were handed to him by Deputy Sheriff Rocky Bullen after the warrant execution.
Gigli explained that the “finder” role includes writing the report of what was seized during a warrant search.
Following Gigli’s testimony, the prosecution called Deputy Colton Mitchell, a digital forensic examiner with the San Joaquin County Sheriff’s Office. Mitchell confirmed that the phones seized from Flores were later transferred to him for analysis.
His role involved extracting and reviewing digital communications, including text messages, as part of the investigation into the insurance fraud and embezzlement allegations.
Overall, Mitchell extracted the contents of two cell phones and an iPad belonging to Flores, he testified. The data was extracted Nov. 14, 2023, the same day deputies seized Flores’ devices during a search of her Stockton home, he said.
During questioning by a member of Flores’ defense team, Mitchell testified that deputies also seized Flores’ laptop, but that he never extracted the laptop’s data and didn’t know where it was located.
After a short break, the jury then heard for the first time from the detective who led the Sheriff’s Office’s investigation into Flores.
First testimony by lead detective
That detective was Rocky Bulen, a former member of the Agriculture Gang Narcotics Enforcement Team that investigated Flores.
Bulen’s testimony marked the first time the Sheriff’s Office has publicly described the contents and scope of its inquiry into the school board member since searching her home roughly a year and a half ago.
According to Bulen, the investigation was partly based on testimony, documents and emails from Stockton Unified chief business official Joann Juarez as well as former Interim Superintendent Traci Miller. The detective also reviewed recorded interviews and documents provided to his supervisors, he said.
During the investigation, Juarez gave detectives copies of bank statements for Flores’ school district credit card, Bulen testified.
On Tuesday, the prosecution showed jurors multiple of Flores’ monthly statements spanning from October 2020 to May 2023, alongside entries from her cell phone calendar for the same time period.
Overall, the comparison showed that Flores’ spending on her district card tended to align with days she had district business scheduled. But prosecutor Donald Vaughn highlighted two dates when Flores spent money without having district business noted in her calendar.
Those dates were Jan. 29 and Feb. 19. Flores spent $46.26 on Doordash and $68.53 on gas on those dates, Bulen testified.
When court closed Tuesday, the prosecution hadn’t yet concluded its presentation of Bulen’s investigation into Flores, and the defense had not yet cross-examined the detective. The trial is expected to continue at 9:30 am Wednesday in Department 6D of San Joaquin County Superior Court.