Plumas Lake Elementary School District

Business Services Division

Business Servicestitle

The Business Services Department is responsible for all budgetary and accounting functions relating to the District’s funds while supporting the district’s educational programs and day-to-day operations, including the following services:

Accounts Payable/Receivable
Budget Development and Monitoring
Developer Impact Fees
Financial reporting and providing financial information to the Board of Trustees and District Leadership
Internal/External Audits
Monitoring Associated Student Body Funds for compliance
Monitoring expenditures to ensure they are in compliance with district and state regulations and according to General Accepted Accounting Principles (GAAP)
Payroll Services
Purchasing

Financial Reporting

Financial Reporting
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The Budget is adopted by the Governing Board prior to July 1 of each year.

2024-25 Budget Development and Board Presentation
- Proposition 28 information - See Slide 9 of the Board Presentation

Interim Financial Reports are filed twice during the fiscal year on the status of the local education agencies (LEAs) financial health.

Unaudited Actuals are the District's prepared year-end financial statements as of June 30 of each school year. This is a report of all activities in all District funds, using the State format known as Standardized Account Code Structures (SACS). This report is used by external auditors to prepare the official Audit Report.

2023-24 Unaudited Actuals and Board Presentation
- Proposition 28, Art & Music in Schools Funding - 2023-24 Annual Report
2022-23 Unaudited Actuals and Board Presentation
2021-22 Unaudited Actuals and Board Presentation
2020-21 Unaudited Actuals and Board Presentation
2019-20 Unaudited Actuals and Board Presentation
2018-19 Unaudited Actuals and Board Presentation

Audit Reports are submitted to the State Controller, State Superintendent of Public Instruction and the Yuba County Office of Education by December 15 each year.

The Education Protection Account (EPA) was created with the passage of Proposition 30 in November 2012 and extended with the approval of Proposition 55 in November 2016. Pursuant to Section 36 of Article XIII of the California Constitution, the EPA funding is general purpose state aid funding and is a component of the District's total Local Control Funding Formula (LCFF) entitlement.

The governing board approves the use of the District's EPA funding at an open meeting annually in June. The District uses the funding to pay for teachers' salaries and benefits and received the following amounts:

2023-24 - $2,724,735
2022-23 - $1,771,681
2021-22 - $7,744,823
2020-21 - $5,512,876
2019-20 - $1,284,916
2018-19 - $2,334,205
2017-18 - $1,914,687
2016-17 - $1,838,965
2015-16 - $1,844,742
2014-15 - $1,828,011
2013-14 - $1,390,387
2012-13 - $1,336,746

Information for Employees

Information for Employees
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Need to change your tax withholdings, update your address, add/change your direct deposit, submit a purchase requisition, reimbursement for mileage or pre-approved purchases? Click here for Business Forms.

2024 Standard Mileage Reimbursement Rates

The Associated Student Body Manual, Desk Reference and Fraud Prevention Guide is designed for school principals, ASB activity directors, secretaries, and students who are responsible for student body activities, especially fundraising.The manual answers questions about accounting, purchasing, student stores, clubs and overall roles and responsibilities. This manual is published on the FCMAT Website and you can click here to download a copy.

Contact Information

Contact Information
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Business Services Staff

To send an e-mail, please click on name.

Ajit Kang - Director Business Services - 530-743-4428 ext 1753
Jeanna Cloud - AP/AR - 530-743-4428 ext 1751
Michelle Payne- ASB Accounts, Payroll, Purchasing - 530-743-4428 ext 1752