Business Services


Internal Business Services provides accounting and financial support to the departments and programs operated by the Lake County Office of Education.  Financial support includes budgeting, accounting, grant reporting, and program compliance.  Accounting activities include: accounts receivable and payable, invoicing, check processing, purchase requisitions, financial statements and board budgeting presentations.  Internal Business Services is responsible for all County Office financial matters, and also monitors office compliance with County Office Board policies, administrative regulations, the Education Code, and the requirements of state and federal agencies.

Internal Business Services is responsible for the development of the annual budget for all programs.  Additionally, the department is responsible for revisions and required financial reports associated with the budget.  Internal Business Services maintains the general ledger in compliance with the Standard Account Coding Structure and Government Accounting Standards Board.  The department works to administer efficiently and effectively the procedures required by California State Law and the California School Accounting Manual. 

Internal Business Services is funded by the County School Services Fund.



External Business Services provides oversight to the seven districts, one charter school, and one county office within Lake County.  Through   Assembly Bill (AB) 1200, county offices provide fiscal oversight to the districts in their county.  This requires county offices to ensure districts are in compliance and fiscally solvent.  To accomplish this, we must  review the annual budgets, interim budgets and unaudited actual for  accuracy, monitor each district’s cash flow and intervene when a district is showing financial trouble.  External services receives all attendance data, revenue limit information and tax information for all the districts and reviews and submits it to the California Department of Education during the three specified reporting periods.

Following is a list of additional services we provide Lake County districts:

      · Cash reconciliation of all funds for all districts,

· Distribute and post revenue and principal apportionment,

· Submit reports and payments for STRS and PERS,

· Provide support for STRS and PERS,

· Process and submit quarterly Medical Administrative Activities (MAA) workbooks,

· Oversee the Special Education Local Plan Area (SELPA) budget and distribution of SELPA funds,

· Process shared services billings,

· Audit, balance, print and distribute payroll and accounts payable,

· Complete all quarterly and annual payroll tax reporting and W-2 filing,

· Process all wage garnishments according to federal, state and civil code wage garnishment laws.

External services provides the support, guidance and customer  service for our districts.  We are the “information providers.” We communicate critical information provided by CDE and other school service organizations to the districts.  We conduct and/or host trainings for the districts on various topics.  We provide the support and service required and necessary for the school districts, charter school and county office of education to maintain their fiscal solvency allowing them to provide the services and programs needed for our students.