Los Angeles Unified School District

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School Fiscal Services 
Provides oversight and direction to the fiscal staff assigned in the Local Districts (LDs) for a variety of financial and business activities that are performed for school site administrators and LD administrators in the areas of budget development, budget transfers, position control, purchasing, payroll, Imprest fund and p-card reconciliation, and personnel and financial business services. School Fiscal Services also provides training and guidance to school administrators and LD administrators in the management of General Fund and Categorical accounts.

Instructional Program Fiscal Support
This unit is responsible for implementing specially funded programs including categorical budgets and grants. It submits funding applications through the Consolidated Application Reporting System to CDE and reports budget data to the LA County Department of Education. It assists the District in budget planning for grants and specially funded programs by developing revenue estimates, developing the Title I ranking of schools, allocates Title I funds and provides fiscal support for schools and offices throughout the District.

Adult Education Fiscal Services
Responsible for all fiscal activities of the Division of Adult and Career Education including the development and implementation of the division’s regular and specially funded program budgets, analysis of expenditures and monitoring of enrollment/attendance data. This section also conducts and/or coordinates division-wide training on various fiscal areas and provides technical assistance to school administrators and staff to facilitate school operations.  

Early Childhood Education Fiscal Services
This unit is responsible for all fiscal activities of the Child Development Division and provides similar services in budgeting, fiscal reporting and liaison to State and District offices as those performed by Adult Fiscal Services staff. In addition, this section monitors family eligibility and collection of fees for children’s center services to ensure compliance with State requirements.

Cafe Support
This unit provides fiscal and analytical support to the District’s cafeteria programs. This includes analysis and projection of revenues, expenditures and support of programs such as the Breakfast in the Classroom and the federal Free and Reduced Price Meals program.

Attendance and Enrollment Section
Administers and directs the collection, control, and reporting of information related to student enrollment and attendance in order for the District to receive apportionment revenue. Staff works with schools, coordinates with various District offices and other government agencies to provide accurate and timely attendance & enrollment information. The Section also monitors District compliance with instructional time requirements (calendars, bell schedules). 

Position Control
Responsible for accurate budgeting of positions and position costs, reconciliation of positions to staffing, and maintenance of position-based statutory and health & welfare benefits rates.

Student Support Programs Fiscal Services
Responsible for budgeting and financial analysis of resources managed by the Divisions of Special Education and Student Health and Human Services.  The unit is also responsible for budget development and maintenance of these resources at all district schools.  This includes developing an overall budget consistent with the strategic operating plan, tracking and monitoring expenditures, ensuring compliance with regulations and guidelines, preparation of mandated reports, and managing itinerant positions.

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