District Business Services

Mandated by law under Education Code Section 1240 and Assembly Bill 1200, MCOE provides fiscal oversight of all school districts in Mendocino County. We process, review and audit payroll, retirement benefits and accounts payable for all school districts, charter schools, MCOE, Mendocino College and the Mendocino County Youth Project. We provide tools and training in all aspects of school finance and work collaboratively with our school partners to develop sound business practices and internal controls.

Financial Services

Support districts with budget development; calculate district apportionment, cash flow projections and other complex financial calculations. Review and audit weekly accounts payable for each sub-agency to ensure proper documentation and coding of expenditures; check printing and ACH processing for all accounts payable and payroll. Post district revenue and cash transactions through the county treasurer.

Financial System Support

Host the countywide, schools financial accounting system. Provide technical assistance and resolve user and system issues. Implement periodic system updates pushed out from the vendor. Provide tools and training to all system users.

Fiscal Oversight

Review school district budgets four times per year for reasonability of financial statements to ensure each district can continue to meet its financial obligations and maintain fiscal solvency. Other district compliance reviews required by law include audit resolutions, public disclosure of collective bargaining unit agreements, and non-voter approved debt.

Payroll Auditing and Retirement

Process the monthly, bi-weekly, and other periodic payroll. Review and audit the payroll submission of each sub-agency to ensure compliance with various tax regulation and government code. Calculate and submit payroll taxes, prepare and distribute annual W-2s to all school employees in Mendocino County. Ensure compliance with, and proper calculation and reporting of CalSTRS and CalPERS retirement benefits.

Student Data Services

Review and audit each agency’s attendance accounting to ensure proper collection of student enrollment and average daily attendance as mandated by California’s compulsory attendance law. Support each agency with the California Longitudinal Pupil Achievement Data System (CALPADS) data collections, including student demographics, course data, discipline, assessments, staff assignment, and other data for state and federal reporting. Review and audit Medi-Cal Billing to ensure compliance with state and federal law, in order to provide specialized health services to students. Accurate and timely student data accounting is the foundation in the apportionment/funding calculation for all schools.