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Tuolumne COE |  BP  3000  Business and Noninstructional Operations

Concepts And Roles   

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The Tuolumne County Superintendent of Schools Office recognizes that prudent financial decisions are crucial to the County Office's ability to provide a high-quality education for students. County Office of Education should adopt a responsible budget with spending priorities which reflect the County's vision and goals. The County Office shall advocate and seek community, state or federal support for additional financing.

(cf. 0100 - Philosophy)

(cf. 0200 - Goals for the School District)

The County Board expects sound fiscal management from the administration. The County Superintendent of Schools or designee shall prepare the detailed annual budget and present it to the County Board for review and adoption. He/she shall administer the adopted budget in accordance with Board policies and accepted business procedures.

(cf. 3100 - Budget)

(cf. 3400 - Management of District Assets/Accounts)

The County Superintendent or designee shall make all required financial reports, recommend auditor(s) to the Board, recommend financial plans for meeting program needs, and keep the Board fully informed about the district's fiscal and noninstructional operations.

(cf. 3460 - Financial Reports and Accountability)

The County Office of Education shall make every effort to ensure that the County Office provides healthy school environments and maintains high standards of safety in the operation of facilities, equipment and services. The County Superintendent or designee shall establish a risk management program that promotes safety and protects County Office resources.

(cf. 3514 - Environmental Safety)

(cf. 3515 - Campus Security)

(cf. 3530 - Risk Management/Insurance)

(cf. 9000 - Role of the Board)


1. Role of the County Office

The County Board:

a. Approves and adopts the annual budget.

b. Provides for an annual audit of funds of the County Office as required by law, including those funds under the supervision of the Placer County Office.

c. Seeks to promote by state and federal legislation adequate financial support of the public schools.

d. Considers those reports required by law of business transactions of the County Office and of the periodical financial reports showing the condition of the office.

2. Role of the County Superintendent

With the staff, the County Superintendent:

a. Prepares the annual budget and interprets it for the County Board.

b. Administers the budget after it is adopted and keeps expenditures within its limits.

c. Provides all possible economies that do not endanger the educational program and its results.

d. Supervises the general business procedures of the office to secure the proper accounting of funds, supplies and equipment

e. Seeks to secure materials and supplies best suited to the educational needs of the County Office.

f. Approves all contracts to be entered into by the office or any person on behalf of the office and acts as authorized agent of the County Office in contracts between the County Office and other governmental agencies.

g. Is responsible for recommending an adequate program of insurance in all phases of operation with regard to those prescribed by law.

h. Makes proper reports to the County Board, keeping the County Board fully advised as to the financial status of the County Office and all the implication of the financial aspects of administration.

The County Board desires the County Superintendent to shape, with the staff, the financial program in accord with a previously declared intention of the County Board to offer the best attainable program of educational services.

The County Board wishes to give close scrutiny and due consideration to each and every financial operation of the office so that it may fully discharge its legal responsibilities.

Legal Reference:


1042 County Boards authority

1200 - 1205 County Superintendent of Schools Salary and Expenses

1240 - 1240.2 Duties, responsibilities and general powers, County Superintendent

1241.5 - Audits, school districts

1252 Compensation Insurance

1297 Workers Compensation

1330 Unemployment Insurance

1340 - Payroll-related payments; procedures

1602 -1606 County School Service Fund

1620 - 1630 County of Education Budget approval

1090 - 1096 Salaries and expenses County Board

35035 Powers and duties of superintendent

35160 Authority of governing boards

35160.1 Broad authority of school district

35161 Powers and duties of governing boards


adopted: May 30, 2008 Sonora, California