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Internal Business Services

In This Section

About Internal Business Services

The Internal Business Services Department is responsible for all Monterey County Office of Education internal financial matters including, but not limited to, performing specialized administrative functions to support programs funded by the state, federal and local agencies, monitor office compliance with Board Policies, Administrative Regulations, California Education Code, and the California School Accounting Manual.

Resources

Internal Business Services

Budget Development
Approves Internal Requisitions/Purchase Order
Create and Process Journal Entries
Create and Process County Journal Entries
Accounts Payable Processing
Federal/State Grant Reporting
Loss Claims Processing/Tracking
Special Education Accounting/Billback
Deposits – MCOE
Deposits – MERMA and PL JPA
Health Benefits for MCOE Staff/Retirees
Open enrollment for MCOE Staff/Retirees
MCSIG – District Chargeback Medical/Dental and Vision
Other JPA County Journal Entries
Approve Personnel Action Forms
Approve Internal Contracts through Agiloft
Consolidated Application – Financial Data
Annual Audit and Coordination with departments
Process 1099
Internal Department Support
Reporting Sales Tax and Independent Contractor withholdings
State Reporting through SACS for Interims/Unaudited Actuals

Procedures Manual

The Finance and Business Services Division is responsible for the fiscal oversight and monitoring of the finances of the Monterey County Office of Education. This oversight ensures fiscal integrity, fiscal compliance, and fiscal solvency for our organization.

One of the primary goals of the Finance and Business Services Division is to provide service to the employees and departments of the Monterey County Office of Education. This manual was created to ensure that employees have access to the information they need in order to perform county business easily and efficiently.

This manual comprises procedures which can easily be updated whenever changes occur or additional information is needed. It’s important that each employee follow these procedures in order to ensure fiscal integrity and compliance. We hope that we have provided information that is comprehensive and easy to understand.

Table of Contents

Section I - General Information

Section II - Purchasing Procedures

P-200 – The Role of Purchasing and Contracts Department

P-201 – Conflicts of Interest

P-203 – How to Make Purchases

P-206 – Year-End Purchasing Deadlines – All Programs

P-209 – Preparing Purchase Requisitions

P-212 – Blanket Purchase Orders

P-215 – Emergency Purchase Orders

P-218 – Changing or Cancelling Purchase Orders

P-221 – Receiving Goods

P-224 – Returning Merchandise

P-227 – Vendor Relations

P-230 – Purchase Orders for Contract Services

P-231 – Insurance Claims & Liability Certificates

P-233 – Leases

P-236 – Hiring Personnel

P-242 – Travel Requisitions

P-245 – Bid Requirements

P-248 – Using CAL-Card

P-254 – Offsite Facility Rental for Conference and Workshops

P-263 – Lost or Stolen Equipment

P-264 – Gift Card Procedure

P-265 – Gift Card Distribution Log

P-266 – Accepting Gifts

P-269 – Food for Meetings

P-274 – Records Retention

P-275 – Equipment

Section III – Accounts Payable Procedures

Section IV – Accounts Receivable Procedures

Section V – Payroll Procedures

P-500 – Timesheets

P-501 – Absence Reporting/AESOP

P-502a – Payroll Check Distribution

P-502b – Direct Deposits

P-503 – Lost Payroll Warrants

P-504 – Paycheck Errors

P-505 – Salary Garnishments

P-506 – Payroll Deferred Pay

P-507 – Employee Notification Form

P-508 – Invalid Teacher Credential

P-509 – Time Certifications

P-510 – W2 IRS Form

Section VI – Budgeting and Accounting Procedures

P-600 – Account Codes

P-603 – Management Codes

P-606 – Printing and Review of Financial Reports

P-609 – Understanding Financial Reports

P-612 - Year End Closing

P-615 - The Budget Process

P-618 - Preparing the Budget

P-621 - Budget Monitoring

P-624 - Budget Adjustments

P-625 - Personnel Action Form

P-627 - Employee FTE

P-630 - Budget Transfers

P-633 - Expenditure Transfers

P-636 - Setting Up the Budget for a New Program

P-642-Self-Supporting Programs

P-645 - Indirect Costs

P-648 - Direct Cost Charges

Section VII – Graphic Communications Procedures

Appendix A

Special Education Funding

Special Education Accounting

Provide financial accounting and support to the Special Education Division
Provides districts with statistical information as well as updates on the Special Education annual budget, NPA one-to-one expenses, district Billback and fund transfer information.
Local Plan Area (SELPA) Accounting

Special Education Billback

2018-2019 Final Billback 2020-2021 Final Billback 2022-2023 Final Billback

2019-2020 Final Billback 2021-2022 Final Billback 2023-2024 Final Billback

Health Benefits

Welcome to Health Benefits

California's Valued Trust (CVT)

Open enrollment month is every August with an effective date of October 1^st. Watch for announcements from MCOE regarding open enrollment dates.
Classifications under CVT are Classified and Certificated Members.
Information is emailed to work and personal email in July, with reminders throughout open enrollment dates.

Municipalities, Colleges, Schools Insurance Group (MCSIG)

Open enrollment month is every November, actual dates to be determined, with an effective date of January 1^st.
Classifications under MCSIG are Classified Management, Certificated Management, Professionals and Confidential Members.
Information is emailed to work and personal email in October, with reminders throughout open enrollment dates.

CVT
Quick Start
Account Setup

MCSIG
Change
Form

MCSIG
Enrollment
Form

Education Protection Account

2023-2024
2022-2023

2023-2024

2022-2023

Learning Recovery Emergency Block Grant

Interim Expenditures Report

Interim Expenditures Report