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Business Services

District Hero-27

Meet our Department

Welcome to the Business Services Department.  We manage all business operations in PUSD, including the budget, accounting, accounts payable, payroll, auditing and reporting, insurance (risk management), and other services required to operate the school district.   

For Annual Audits & EPA Reports, please scroll down.

For Budget documents, including Board presentations, please use the "Budget and Finances" link in the box on the right.

For Parcel Tax information, including the Measure G and Measure H language approved by the voters, the annual reports, and the recommendations of the School Support Tax Advisory Committee, please use the "Parcel Taxes"  link in the box to the right.

For materials presented to the Budget Advisory Committee (BAC) and the schedule of BAC meetings, please use the "Budget Advisory Committee" link in the box on the right.

Contact Us

Ruth Alahydoian
Chief Business Officer
(510) 594-2608

Jennifer Stahl
Admin. Asst. to CBO 
(510) 594-2609

Our Team


Cheryl Kaiser
Fiscal Services Manager
(510) 594-2620

Julie Kim
(510) 594-2612

Accounts Payable General Email Address

Upexa Captan
Accounts Payable
(510) 594-2616

Shamaree Worley
Records-Keeping Technician (pm)
(510) 594-2716


Cherrie Deangkinay
(510) 594-2610

Cindy Sivilaythong
(510) 594-2619

Payroll General Email Address


Annual Audits

Education Code Section 41020 requires each school district to contract with a qualified CPA firm for an audit of its books and accounts, including an audit of income and expenditures by source of funds.  The CPA firm is required to file the report with the county superintendent of schools, the California Department of Education, and the State Controller's Office by December 15 of the next fiscal year.  The school board is required to review the report at a public board meeting.  

The audit complies with Governmental Auditing Standards (issued by the Comptroller General of the United States) and the Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting (issued by the Education Audit Appeals Panel and the State Controller's Office).

Audited financial reports are posted below.

Educational Protection Account (EPA) Reports

In response to the financial challenges and cuts to school funding during the Great Recession, the voters of California approved Proposition 30 on November 6, 2012, and Proposition 55 on November 8, 2016, which added Article XIII, Section 36, to the California Constitution effective November 7, 2012. The tax revenues generated under this Article are received and disbursed in the Education Protection Account (EPA) and are allocated as a part of the Local Control Funding Formula (LCFF).  However, unlike the State aid and property tax portions of LCFF revenues, EPA revenues cannot be used for salaries, benefits for administrators, or any other administrative cost.

In addition to the use restriction, the law has two other restrictions:  the determination of how the monies will be spent must be made in an open session of a public meeting of the governing board, and an accounting of how much EPA money was received and how that money was spent should be posted on the District's website. 

The proposed budgets and final accounting of  EPA  funds are posted below by fiscal year.