Plumas Lake Elementary School District

Business Services

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

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

  • 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

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.
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

Business Services Staff
To send an e-mail, please click on name.   
  • Ajit Kang - Director Business Services - 530-743-4428 ext 753
  • Jeanna Cloud - AP/AR - 530-743-4428 ext 751
  • Michelle Payne- ASB Accounts, Payroll, Purchasing - 530-743-4428 ext 752


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