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Marin COE Business Services

The Marin COE Business department is responsible for all MCOE financial matters 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.

Marin COE Business Sections 

Marin COE Business Service is divided into four units which provide distinct but integrated services.  Below you will find a list of these divisions along with a summary of the services they provide.

  • Accounting
    Responsible for the development, adoption, and revision of County Office budgets, assisting other internal departments in fiscal matters, and the reporting to state, federal and local agencies. Accounting and reporting for special funds are included.
  • Accounts Payable
    Accounts payable 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.
  • Payroll
    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.


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. 

Click here to be taken to Business Services to view budget and audit reports.


Marin COE Business Services Contacts:
Kate Lane, Assistant Superintendent -
Michael Ghebregziabher, Senior Director -
Pam Smith, Business Manager - 
Ling Reilly, Accountant -
Diana Dawson, Accounts Receivable - 
Michele Waggoner, Payroll -
Norlene Wigmore, Benefits -