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County Office Business Services

The County Office Business Services is responsible for all internal financial matters for the County Office of Education (COE) including but not limited to performing specialized administrative functions to support programs funded by the state, federal and local entities, monitor office compliance with Board policies, administrative regulations, California Education Code, and the California School Accounting Manual.

County Office Business Services is divided into five (5) units which provide distinct but integrated services.  Below you will find a list of these units along with a summary of the services they provide.


The Accounting staff is responsible for the development, adoption, and revision of County Office budgets, assisting other internal functional departments in fiscal matters, and the reporting to state, federal and local agencies. Accounting and reporting for special funds are included.

Accounts Payable

The Accounts Payable staff is responsible for the encumbrance of expenditures and the audit and processing of payments to all vendors and contractors.

Accounts Receivable

The Accounts Receivable staff prepares the collection and deposit of monies owed to the County Office as well as the processing of invoices for services of the County Office.


The Budget staff provides services for all COE staff. Our primary services include budget development, budget revisions, budget analysis, position control and student attendance accounting for all COE programs. 


The Payroll staff collects and processes time records for County Office employees, and maintain records pertaining to tax exemptions and deductions.

  • Keeps up-to-date on all bargaining unit contracts and changes that apply to payroll.
  • Reports accurate information to both retirement systems, Public Employees Retirement System and State Teachers Retirement System.
  • Calculates and coordinates employee benefits with SDI (State Disability Insurance) when employee is disabled due to a non-work related incident.
  • Coordinates employee medical, dental and vision benefits with provider.
  • Monitors correct sick leave and vacation balances.
  • Audits accurate employee attendance.
  • Completes employment verification forms.


County Business Services Staff

Daniel Ayala-Ayala

Accounting Assistant – Special Education

Jordan Brown

Accountant – MCOE Budget

Stephen Chamberlin

Accountant – MCOE Operations

Daniel Chartz

Accounting Assistant – Benefits, Deposits

Angel Chau

Accounting Assistant - Fixed Assets, Accounts Payable

Amanda Ferstl

Accountant – MCOE Contracts & Grants Management

Cezanne Fitzgerald

Business Services Manager – MCOE Operations

Meyling Lezama

Accounting Assistant - Accounts Receivable, Attendance

Sanjay Mohan

Accounting Technician – Accounts Payable

Grizelle Puente

Accounting Assistant - Purchasing, ECE/Ed Services

Paula Rigney

Senior Director of Business Services – Marin County Office of Ed

Pamela Smith

Business Services Manager – MCOE Budget

Michele Waggoner

Accounting Assistant - Payroll