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External Business Services

External Business


The Tuolumne County Superintendent of Schools office operates as an intermediate agency acting 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 Tuolumne County districts.

In addition, the department reviews, approves, and monitors all school district budgets as part of its fiscal oversight role. External Business services provide mandated or directed services and support; monitor 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 CBOs

Every other month, the chief financial 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 local educational agencies’ business and administrative support services.

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. 


Local Education Area (LEA)


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, supporting 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.