Business Services Division
Business Services
Business Services
Business Services
Supporting strong schools through responsible financial management.
The Business Services Division supports the financial operations of Plumas Lake Elementary School District through budgeting, accounting, payroll, purchasing, financial reporting, developer fees, and fiscal oversight. Our goal is to responsibly manage District resources while supporting programs and services that help our students and schools thrive.
How We Support the District
Business Services manages the financial operations that help keep PLESD schools and programs running efficiently and responsibly.
Business Services
| Budget Development & Monitoring | Internal & External Audit |
| Accounts Payable & Receivable | Associated Student Body (ASB) Oversight |
| Payroll Services | Fiscal Compliance & Reporting |
| Purchasing | Developer Impact Fees |
Fiscal Compliance
Monitoring District expenditures to ensure compliance with District, state, and generally accepted accounting requirements.
Monitoring District expenditures to ensure compliance with District, state, and generally accepted accounting requirements.
Quick Resources
Purchase requisitions, reimbursements, payroll-related forms, mileage forms, and other Business Services documents.
View the current standard mileage reimbursement rate.
Guidance and resources related to Associated Student Body funds and activities.
Financial Reporting
Financial Reporting
Financial Reporting
PLESD publishes required financial reports throughout the year to provide transparency regarding the District's financial position and use of public funds.
Annual Budget
Annual Budget
The Governing Board adopts the District's annual budget prior to July 1 each year. The budget identifies anticipated revenues, expenditures, and financial priorities for the upcoming fiscal year.
Interim Financial Reports
Interim Financial Reports
California school districts submit interim financial reports during the fiscal year to demonstrate their ability to meet current and future financial obligations.
- First Interim - Due December 15, 2026
- Second Interim - Due March 15, 2027
Unaudited Actuals
Unaudited Actuals
Unaudited Actuals provide a year-end summary of the District's financial activity as of June 30. The reports include revenues, expenditures, and fund balances using California's Standardized Account Code Structure (SACS) and are used as part of the District's annual audit process.
Click on the links below to view the Reports and Presentations:
- View 2024-25 Unaudited Actuals and View Board Presentation
- View 2023-24 Unaudited Actuals and View Board Presentation
- Learning Recovery Emergency Block Grant (LREBG) - Funds to support learning recovery and staff and pupil social and emotional well-being. View the Expenditure report submitted to the California Department of Education.
- View 2022-23 Unaudited Actuals and View Board Presentation
- View 2021-22 Unaudited Actuals and View Board Presentation
- View 2020-21 Unaudited Actuals and View Board Presentation
- View 2019-20 Unaudited Actuals and View Board Presentation
Audit Reports
Annual Audit Reports
Independent annual audits review the District's financial statements, internal controls, and compliance with applicable requirements. Audit reports are submitted to state and county education agencies each year.
To view the Audit Reports, click on the links below:
- View 2024-25 Audit Report
- View 2023-24 Audit Report
- View 2022-23 Audit Report
- View 2021-22 Audit Report
- View 2020-21 Audit Report
State & Restricted Funding Reports
Education Protection Account (EPA)
The Education Protection Account provides state funding to California school districts as part of the Local Control Funding Formula. Each year, the Governing Board approves how PLESD's EPA funds will be used.
The District uses the funding to pay for teachers' salaries and benefits and received the following amounts:
- 2024-25 - $3,338,798
- 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
Proposition 28 – Arts and Music in Schools
Proposition 28 provides ongoing funding to California public schools to support arts and music education. PLESD publishes annual reports describing the District's use of these funds.
To view Proposition 28 reports, click on the link below.
Business Resources for Employees
Business Resources for Employees
Business Resources for Employees
PLESD employees can access frequently used Business Services forms and resources for payroll updates, purchasing, reimbursements, mileage, direct deposit, and other financial processes.
Contact Information
Contact Information
Contact Information
Business Services Staff
Ajit Kang
Director Business Services
530-743-4428 ext 1753
Jenny Tran
Fiscal Analyst
530-743-4428 ext 1733
Michelle Payne
ASB Accounts, Payroll, Purchasing
530-743-4428 ext 1752
Jeanna Cloud
AP/AR
530-743-4428 ext 1751
Frequently Asked Questions
Frequently Asked Questions
Frequently Asked Questions
What does the Business Services Division handle?
Business Services oversees the District’s budget, accounting, payroll, purchasing, accounts payable and receivable, financial reporting, developer fees, audits, and other fiscal operations that support PLESD schools and programs.
Business Services oversees the District’s budget, accounting, payroll, purchasing, accounts payable and receivable, financial reporting, developer fees, audits, and other fiscal operations that support PLESD schools and programs.
Where can employees find Business Services forms?
Employees can access commonly used forms for reimbursements, purchasing, payroll, mileage, and other Business Services needs through the District’s Business Forms resources.
Employees can access commonly used forms for reimbursements, purchasing, payroll, mileage, and other Business Services needs through the District’s Business Forms resources.
Where can I find the District’s budget and financial reports?
Current and prior budgets, interim reports, unaudited actuals, annual audits, and other required financial reports are available in the Financial Reporting section of this page.
Current and prior budgets, interim reports, unaudited actuals, annual audits, and other required financial reports are available in the Financial Reporting section of this page.
Who should I contact with a payroll or purchasing question?
For payroll, purchasing, or related Business Services questions, please contact the appropriate Business Services staff member listed in the Contact Business Services section below.
For payroll, purchasing, or related Business Services questions, please contact the appropriate Business Services staff member listed in the Contact Business Services section below.
What are developer fees used for?
Developer fees are collected from qualifying residential and commercial development to help fund school facilities needed as the community grows. The District uses these funds in accordance with applicable state law and District requirements.
Developer fees are collected from qualifying residential and commercial development to help fund school facilities needed as the community grows. The District uses these funds in accordance with applicable state law and District requirements.
