blue line
Fiscal Services

Contact information:

Patricia Nunley Fiscal Services Manager (213) 241-1915
Susie Chang Fiscal Specialist (213) 241-1920
Sophia Chu Fiscal Specialist (213) 241-1917
Marilou De Leon Fiscal Specialist (213) 241-1914
Reynaldo Pecho Fiscal Specialist (213) 241-1921
Jesusa "Suzette" Santos Fiscal Specialist (213) 241-1919
Verma Sario-Andrew Budget Technician (213) 241-1916
Rosi Haftevani Coordinating Financial Manager (213) 241-1918



LD4 Text Book Order Form


Information on carryover policies may be obtained from Inside LAUSD, MEM-2464.4, Carryover Policies for School Discretionary Accounts as of June 30, 2009, dated April 15, 2009.

In July, schools were provided 60% of estimated carryover based on May 31, 2009 budget balances in IFS.  These carryover balances were consolidated and placed in IMA commitment item 430010 (object code 4310).  The accounting for fiscal year 2008-2009 has been completed so the final carryover figures were put in place the week of October 12, 2009.

Please review the following information: 

Schools may not transfer funds from Program 1824 (11824) to 4170 (14170)

Schools cannot use funds allocated in Object 4398.

ADDITIONAL SCHOOL SITE FY 2009-10 Compensatory Education Allocation

Schools will receive a second allocation of Title III per pupil resources in program code 7S176.  This second allocation of $25 dollars will bring the total FY 2009-10 Title III allocations for English Learners to $75 per eligible student.  Justifications will need to be updated, and the same item numbers used during FY 2009-10 budget developments will apply.


The School Front End (SFE) for on-line budgeting will help schools accomplish their budget maintenance needs efficiently and effectively.  School Front End (SFE) Budgeting Training for schools and the IFS GUI are now available.  The following recorded virtual courses are available on-line through the Learning Zone:

BTS School Front End  (SFE) Budget Maintenance-Course No: BU257

IFS – Graphical User Interface (GUI) – Course No: F1300

Learning Zone web site:

Schools need at least one School Budget Adjuster (the input person) and one School Budget Submitter (the principal or designee) to submit the completed budget transfers on-line.

The goal is to have all K-12 schools trained and accessign the system. There are many reports available to aid schools in SFE.


Please continue to submit RPAs for newly assigned positions, closed assignments, and assignments that changed basis or hours.

New or continuing professional expert and community rep. need to be processed. For professional expert assignments, please refer to bulletin BUL-4305 dated June 16, 2008 issued by Human Resources Division.


Schools are reminded to submit Imprest Fund Claims (Form 34-AEH-24) in a timely manner to obtain fund reimbursements.  The Imprest Fund and bank statements must be reconciled on a monthly basis.  Administrators are encouraged to review the monthly reconciliations for accuracy and balance then submit copy to the Local District Fiscal Specialist (for Elementary) or to the Coordinating Financial Manager (for Secondary).  If you need assistance, please call your Fiscal Specialist.

Please submit September 30, 2009 Imprest Fund and Bank Reconciliation Statements ASAP.


When a school receives a donation at the school site it is important to follow the guidelines listed in the Donations Bulletin No. C-66 (rev), dated January 8, 2002.  In summary, once you receive a cash donation immediately complete the Request for Processing Donated Cash Form 79.43 (Attachment A) and forward with check attached to your Fiscal Specialist. Please provide a detailed description on how the donation will be used.  Due to recent audit findings try to avoid language such as “At the Principal’s discretion” or “As determined by the School Administrator”, be specific on how the donation intent will be used.  There are instances where Accounts Payable may require the schools to submit a copy of the donation form to support reimbursement claims on imprest fund (e.g. student awards, teacher recognitions, refreshments, etc.).

Be cautious in receiving checks that are over six months old, these checks are considered stale-dated and will be returned to the school.  Standard banking policy is to refuse to cash or deposit checks over 180 days old.  Cash Receipt Unit who process donation checks is following the standard banking policy for stale dated checks.

Commissions generated thru student body activities such as photography must be deposited into the general student body account (not on the school’s donation account, program 3938).

Proceeds from lost and damaged textbooks should be remitted to the Local District the funds may not go into your donation account.  They will go back to the pot to purchase more textbooks.


After-the-fact contracts or after-the-fact purchase orders will no longer be executed by the Procurement Services Group, nor will they be submitted by Procurement to the Board of Education for approval.


State Adopted Textbook Orders (BPOs) were processed at the Local District 4 Office; however, schools are responsible for inputting the “on-line receivers” when books are received and quantities have been verified. Please do a “partial receiver” for partial receipt of goods or services.


Teachers attending Professional Development will be paid out of the Categorical Program and the substitutes covering them during the PD will be paid from the new Program Code 1065.