Beyond overseeing all TCSOS budgetary development and reporting, the department works closely with educational programs to maximize assets and support innovative ways to serve students. Internal Business reviews and pays all TCSOS expenditures including payroll, manages revenue, and completes all state and federal required reporting throughout the fiscal year.
The department is responsible for the development of the annual budget for all programs operated by the Tuolumne County Superintendent of Schools office.
The department is also responsible for revisions and required financial reports associated with the budget. Currently, the state required reports involving the overall budget consist of: original budget, 1st Interim Budget, 2nd Interim Budget, and the Unaudited Actual Report. A multitude of required program financial reports and state and federal financial reports are also completed at various points in the fiscal year. The department ensures budgetary control procedures are enforced during the year and a review of all transaction is done to insure that proper accounting for all activities takes place.
TCSOS is committed to transparency in information sharing with regards to California’s economy and the ways in which we have planned, and are planning, to manage the budget and fiduciary responsibilities. Our strong partnerships with our county-level programs and school districts allow us to be as effective as possible and provide collaborative efforts that maximizing county-wide resources. In addition,the budget reveals how TCSOS is a leader for innovative and progressive high-quality education and service to the districts, students and families of Tuolumne County.
The department is responsible for vendor payments for all purchase orders, contracts, and employee reimbursements for all programs operated by the Tuolumne County Superintendent of Schools office.
The department is responsible for payments to independent contractors and the associated federal 1099 reporting, the postings of charges between internal support programs, accounts receivable billings to school districts and outside agencies.
The Business Services department works collaboratively with the instructional programs and support departments for the development of the annual operating budget. This annual cycle includes the Adopted Budget, First and Second Interim reports and the Unaudited Actuals Report. Within the overall budget are Federal, State and Local Grants that require separate budget and expenditure submissions to various agencies. As part of the budget monitoring process, the department reviews for compliance and state cost accounting purposes. The department also audits all expenditure documents including purchase orders, contracts and employee reimbursements. Budget monitoring is provided to ensure that all revenues are maximized and utilized for the intended purpose.
Tuolumne County Superintendent of Schools office operates as an intermediate agency operating on behalf of the federal, state and county governments and provides financial services to districts that consistently and accurately track and review accounting and payroll functions for districts. In addition, the department reviews, approves and monitors all school district budgets as part of its fiscal oversight role.
External Business services provides mandated or directed services and support; monitors and reviews accounting, budgeting, and payroll functions for the school districts within Tuolumne County such as:
- Provide support to districts while also ensuring accuracy and consistency in meeting their legal fiscal requirements
- Reviews, approves and monitors all school district budgets
- Prepares accounting and reporting to State Teacher’s Retirement System, Public Employee’s Retirement System, and other payroll related agencies
- Distributes districts’ revenue, and prepares and computes the state reports which generate the majority of schools districts’ revenue
- Audits and processes all districts’ payments including payroll and vendor payments
- Prepares and submits attendance reports
Business Meetings for Chief Business Officials
Every other month, the chief fiscal officers of the county office and school districts meet to address standing and evolving business issues. These meetings provide a forum for communication, collaboration and leadership on emerging opportunities, financial management practices, and operational issues that may impact business and administrative support services of local educational agencies.
The group’s positive relationships, strong communications, and shared commitment have built a collaborative fiscal team that strengthens sound business and management practices to support the educational needs of Tuolumne County’s student population, provide students with progressive and engaging learning opportunities, and maximize resources for school districts and the county. Visit our Meetings section on the Business Services home page to see meeting agendas, handouts, and minutes.
Local Education Area (LEA) Services
The Fiscal Services unit provides fiscal oversight, support and training to school districts in Tuolumne County. We collaborate with districts and proactively provide guidance and support, working together to achieve fiscal solvency.
TCSOS is responsible for reviewing budgets, interim reports, audits and disclosures of collective bargaining to ensure the 11 K-12 school districts in our county can meet their financial obligations and continue educating students.
We strive to offer leadership, tools and training on complex fiscal topics to help maximize resources, build sound management and preserve fiscal health which supports progressive and engaging learning experiences throughout the community.
LEA services staff provides assistance with: Local Control Funding Formula (LCFF) calculations, cash flow projections and cash management, revenue projections, governmental accounting, budgeting, and financial reporting.
The Student Data unit provides support to the county office and school districts to maintain and report daily attendance and longitudinal pupil data. Attendance accounting ensures that Tuolumne County’s diverse population of students meets California’s compulsory attendance law. This unit submits attendance data that generates revenue for schools to ensure accurate allocation of state revenues. In addition, we coordinate and support submission of student-level data in the California Longitudinal Pupil Achievement Data System (CALPADS) including student demographics, course and program participation, enrollment, discipline and assessment data for state and federal reporting. Longitudinal data enables assessment of student achievement over time, pupil trends, and access to high quality data for local decision making.
Payroll and Retirement
The department is responsible for the monthly salary payments for all persons employed in programs operated by the Tuolumne County Superintendent of Schools and the school districts served by TCSOS. Additionally, the department is responsible for fringe benefit payments to vendors, salary deductions for retirement, fringe benefits and other voluntary deductions authorized by the individual employee, vacation and sick leave accruals, and other payroll related reports.
Payroll User Group Meetings
The payroll professionals of the county office and school districts meet three times per year to maintain and improve school payroll and retirement support services. These meetings provide a forum for communication, training, and implementation of technical payroll and retirement issues that may impact payroll support services of local educational agencies. Members review features and updates in the financial system software; stay abreast of changes in payroll, tax, and retirement laws and regulations; and discuss samples, examples, and training materials. Through collaboration and shared expertise, this group maximizes resources for the benefit of education in Tuolumne County.
The Retirement unit provides services in the area of retirement to local educational agencies and their employees. We serve as a liaison and reporting agent to ensure retirement and payroll information is reported and contributions and payments are submitted to the appropriate state and federal agencies. We coordinate with the California State Teachers’ Retirement System (CalSTRS), California Public Employees’ Retirement System (CalPERS), third party administrators for districts’ 403b and 457 plans, the Internal Revenue Service, and the Social Security Administration. During processing of monthly payrolls, we audit payroll information for accurate retirement reporting and contributions.
Workshops are hosted locally so employees can learn about retirement systems. Training is provided for school district staff and we keep local educational agencies informed about pertinent topics such as pension reform and changes to rates for retirement system calculations and contributions.
TCSOS and School District Payroll
The TCSOS Payroll unit provides services to ensure salaries and benefits for TCSOS employees are paid timely and accurately. To facilitate payroll processing and maximize resources for our diverse educational programs, we collect time records, keep up-to-date on bargaining unit contracts, maintain and monitor leave balances, and compute payroll and adjustments including deductions and retirement contributions. We ensure benefit vendor payments are completed timely and reconcile liability accounts. We also maintain payroll records and files, responding to inquiries from employees and various agencies.
The department is responsible for the monthly salary payments for all persons employed in programs operated by the Tuolumne County Superintendent of Schools office and the school districts served by TCSOS. The department is also responsible for fringe benefit payments to vendors, salary deductions for retirement, fringe benefits and other voluntary deductions authorized by the individual employee, vacation and sick leave accruals, and other payroll related reports.
To facilitate the payment of salaries and benefits and maximize resources for local educational agencies, we receive payroll batches from districts, audit prelists, process payroll warrants, and submit all applicable employer taxes, retirement contributions, and authorized payroll deductions. We also process cancelled checks, electronic transfers and W-2 forms on behalf of school districts in the county. We complete required monthly, quarterly and yearly employer reports for approximately 1,200 employees along with the associated auditing, state and federal reporting requirements. We also maintain payroll records and files, responding to inquiries from employees, districts and various agencies.