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Sutter County Superintendent of Schools

Tom Reusser, Superintendent
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    • Business Services

    Mission Statement
     
    The Business Services Department strives for continuous improvement through education and training in order to provide quality technical guidance and support through cooperation and communication in a friendly and professional manner and to assure and maintain fiscal compliance and financial stability to our customers.
     

    External Business Financial Services:

    • 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.
     

    Internal Business Services:

    • Budgeting: Budgeting and financial accounting for internal operations.
    • Purchasing: Provide customer service to SCSOS and vendors in an accurate and timely fashion.
    • Audit: Administration of internal audit, maintenance of records and information for official audits.
    • Debt Service Management: Certificates of participation, tax collection, local bonding credit data, TRANS.
    • Facilities: External, financing.
    • Financial Planning: Cost analysis, fiscal analysis, fiscal management, budget development, long-range fiscal planning, revenue estimations and cash flow analysis, budget control, creative financing, and cash management.
    • Fund Accounting: Governmental funds, proprietary funds, fiduciary funds, internal accounts/controls, student body fund, accounts payable, accounts receivable, payroll reporting, fringe benefits, inventory/fixed assets, general ledger. County-wide implementation of the new State Standardized Account Code Structure (SACS) system.
    • Reporting: Local, state, federal financial and statistical reports.
    • Records Retention and Data Archival
    • Reimbursements: Travel, mileage, purchase cards, and employee reimbursements.