Los Angeles Unified School District

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About Our Office
Administrator:    Karen Garibaldi
Director of Accounting
Office: 333 South Beaudry Avenue, 26th Floor
Los Angeles, CA 90017
Phone: 213-241-7988
Fax I: 213-241-4810
Fax II:213-241-4600
Email: accounting-info@lausd.net

Branch Overview

Developer Fee


The Developer Fee Program Office (DFPO) staff collects District developer fees on residential and commercial/industrial development projects that are within the District boundaries and outside the City of Los Angeles. The DFPO staff performs specialized accounting and statistical reporting for the Developer Fee Program, and coordinates inter-agency collection requirements with staff from the City of Los Angeles. Office staff also 1) provides general and/or technical information relating to the developer fee program to various departments of Building and Safety staff, to developer/owners, and to other interested individuals, 2) processes waivers to developer/owners based on approved exemption criteria, and 3) processes developer fee refunds.

Mandated Cost

The Mandated Cost Unit is responsible for filing and monitoring mandated cost claims.

Internal Controls
Reviews internal controls of the division to ensure District assets are safeguarded.  Analyzes District policies and procedures to ensure efficiency and compliance with federal, state, and local laws and regulations. 

Audit Facilitation

Serves as audit coordinator and facilitator for the District for the independent audit of District books as well as preparation and publication of the Comprehensive Financial Annual Report (CAFR).


Reconciles Cash In County Treasury and other accounts as well as resolves account balances of Funds between SAP and PeopleSoft. Analyzes, identifies and reconciles payroll expenditures generated from Human Resource, Budget, Time, Payroll and Finance systems.

Division Support

Assists other branches with training, communication, documentations, resources, division calendar, and warrant distribution. Reviews and updates District bulletins, reference guides, and memos. 

Student Body Finance Support

Administrative supervision, management, and of student body financial activities, and for providing technical supervision, training, and technical evaluation of Financial Managers and School Administrative Assistants with regard to student body activities.