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Sutter County Superintendent of Schools

Tom Reusser, Superintendent

External Business Services

Mission Statement
As an intermediate agency functioning on behalf of the federal, state, and county governments, External Business Services provides mandated or directed services, including monitoring and reviewing accounting, budgeting, and payroll functions for the school districts within Sutter County.

Services Offered
  • Provides financial services to school districts, assisting them in satisfying state financial accountability requirements under AB-1200 and subsequent legislation.
  • Provides fiscal services that support districts' efforts in maximizing revenues while also ensuring accuracy and consistency in meeting their legal fiscal requirements.
  • Analyzes and reviews districts' budget and interim financial reports.
  • Prepares multi-year revenue and expenditure projections to determine school districts' financial solvency.
  • Provides AB3627 audit resolution, oversight, and follow-up.
  • Prepares district revenue limits and collects and reports ADA (average daily attendance).
  • Prepares accounting and reporting to State Teacher's Retirement System (STRS), Public Employee's Retirement System (CalPERS), and other payroll related agencies.
  • Distributes districts' revenue, and prepares and computes the state reports which generate the majority of school districts' revenue.
  • Audits and processes all districts' payments including payroll and vendor payment.
  • Acts as liaison between the California Department of Education and the school districts.
  • Provides technical and financial analysis and support of the financial system.
  • Provides current legislative updates.


Director, External Business Services 
Whitney Hardison
Coordinator II, External Business Services

Yosa Figueroa
District Business Advisor
Stephanie Kuykendall
District Business Advisor
Robin Midkiff
District Business Advisor