FCMAT staff provide an array of school business related presentations across the state in addition to workshops with other organizations that FCMAT has scheduled, collaborated or partnered in. Many of the presentation decks from these workshops are available on this page.

TK-14 Local Educational Agencies

Leadership and Fiduciary Responsibilities for School Business Officials — October 2022
Presentation on leadership and fiduciary responsibilities for school business officials, including expectations, personal characteristics and competency.

Student Centered Funding Formula Peer Learning Community — April 22, 2022
Presentation on the Student Centered Funding Formula, including population decline, enrollment trends and related challenges, presented by FCMAT CEO Mike Fine at the California Community Colleges Chancellor’s Office.

Position Control and Financial Management — February 23, 2022
Presentation on position control and financial management, including fraud, budgetary consequences of inadequate position control, communication, and best practices, presented by FCMAT Intervention Specialists Debbie Riedmiller and Marcus Wirowek at the Santa Clara County Office of Education.

Fraud and Insolvency Risk Indicators for School Districts and Charter Schools — April 20, 2021
Presentation on fraud and insolvency risk, including risk indicators, internal controls and fraud trends, sponsored by the California Society of Certified Public Accountants and presented by FCMAT Intervention Specialist Michael W. Ammermon at the California Society of Certified Public Accountants School Districts Virtual Conference.

Leading Through Challenges — October 13, 2020
Presentation on school business leadership, including enrollment, cash flow, and fiscal insolvency, presented by FCMAT CEO Mike Fine at the California’s Coalition for Adequate School Housing Fall Conference.

School District and Charter School Fraud — April 17, 2020
Presentation on fraud in kindergarten through grade 14 schools, including its definition, causes and prevention, and the misappropriation of funds, sponsored by the California Society of Certified Public Accountants and presented by FCMAT Intervention Specialist Michael W. Ammermon at the California Society of Certified Public Accountants Conference.

Hot Topics and State Updates — December 6, 2019
Presentation on hot topics and state updates, including declining enrollment, charter schools, and special education reform, presented by FCMAT Deputy Executive Officer Michelle Giacomini at the California Association of School Business Officials Central Section Winter Conference.

Fraud Happens: What You Need to Know — October 25, 2019
Presentation on fraud and internal controls, including best practices for preventing and deterring fraud and steps to take when fraud is suspected, presented by FCMAT Deputy Executive Officer Michelle Giacomini at the Inland Personnel Council 39th Annual Fall Symposium.

FCMAT and Extraordinary Audits — September 13, 2019
Presentation on FCMAT's extraordinary audit work, also referred to as Assembly Bill 139 audits, and suggested actions to help prevent fraud, presented by FCMAT CEO Mike Fine and FCMAT Intervention Specialist Michael W. Ammermon at the California Council of School Attorneys Fall Workshop.

To Gift or Not to Gift (Public Funds) — April 5, 2018
Presentation on what constitutes a gift of public funds and how to identify an inappropriate activity, presented by FCMAT Deputy Executive Officer Michelle Giacomini at the California Association of School Business Officials Annual Conference.

TK-12 School Districts

Booster Club and School Connected Organizations Workshop
Presentation on booster clubs and school-connected organizations, including district requirements, games and gambling, and raffles.

Internal Controls, Fraud, and Allowable Uses of Funds for ASB and Booster Clubs
Presentation on internal controls, fraud prevention and allowable uses of funds, including fraud indicators, contributing factors, and detection methods.

TK-12 ASB Workshop
Presentation on associated student body (ASB) organizations, including ASB types, board policies, and the management and use of ASB funds.

Declining Enrollment — May 17, 2025
Presentation on declining enrollment, with the most recent population projections, presented by FCMAT CEO Mike Fine at the California School Boards Association Delegate Assembly Conference.

Fiscal Status of LEAs — April 9, 2025
Presentation on the fiscal status of local educational agencies, including  disapproved budgets, Fiscal Health Risk Analysis trends, and historical certification data, presented by FCMAT CEO Mike Fine at a FCMAT governing board meeting.

Risks and Rewards — October 24, 2024
Presentation on fiscal risks, forecasts and planning, presented by FCMAT CEO Mike Fine at the California County Superintendents' Business and Administrative Services Committee Fall Conference.

The Three “Es” to Watch: Economy, Enrollment and ESSER — October 2023
Presentation on the state of the economy, enrollment trends and the Elementary and Secondary School Emergency Relief Fund, including their implications and strategies for addressing the challenges they present.

Maximizing Local Control Funding Formula Revenue — February 7, 2023
Presentation on the Local Control Funding Formula calculation, including strategies for maximizing projected data factors and revenue and best practices for troubleshooting common problems, presented by FCMAT Deputy Executive Officer Michelle Giacomini and Intervention Specialist Erin Lillibridge, CFE at the Northern California Best Practices Workshop.

Fiscal Oversight — Staying Out of Trouble — July 8, 2022
Presentation on staying out of trouble and maintaining fiscal solvency, including budget, deficit spending, and cash flow, presented by FCMAT CEO Mike Fine at the California Association of School Business Officials Business Executive Leadership Conference.

COVID-19 Relief Resources and Learning Loss Mitigation Funds — October 20, 2020
Presentation on COVID-19 relief resources and learning loss mitigation funds, including cycle reporting, budget basics, and additional resources, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee AB [Assembly Bill] 1200 Conference.

Fiscal Impacts of COVID-19 on K-12 School Districts — May 13, 2020
Presentation on the fiscal effects of COVID-19, presented by FCMAT CEO Mike Fine to the California Association of School Business Officials.

Using the FCMAT Special Education Efficiency Tool — March 13, 2020
Presentation on how to use the FCMAT Special Education Efficiency Tool, presented by FCMAT Intervention Specialist Tami Ethier at the California Association of School Business Officials Sacramento Section Spring Conference.

Assessing Fiscal Risk — March 13, 2020
Presentation on assessing fiscal risk, including indicators of risk or potential insolvency, budget development, and cash management, presented by FCMAT Deputy Executive Officer Michelle Giacomini at the California Association of School Business Officials Sacramento Section Spring Conference.

Fiscal Health Risk Indicators — July 26, 2019
Presentation on indicators of risk or potential insolvency, including risk factors related to internal controls, employee benefits, and deficit spending, presented by FCMAT CEO Mike Fine to Vavrinek Trine Day & Company CPAs.

Charter Schools

Charter School Fiscal Oversight — The Basics — September 23, 2022
Presentation on the basics of charter school fiscal oversight, including oversight responsibilities, reserves, and signs of fiscal distress, presented by FCMAT Intervention Specialists Erin Lillibridge and Tami Montero at the Riverside County Office of Education.

Charter School Oversight and Best Practices Workshop — March 13, 2020
Presentation on charter school oversight and best practices, including policy, oversight responsibilities, and liability considerations, presented by FCMAT Intervention Specialist Michael W. Ammermon at the California Association of School Business Officials Sacramento Section Spring Conference.

Identifying and Investigating Financial Fraud & Mismanagement — September 24-25, 2019
Presentation on identifying and investigating financial fraud in charter schools, including internal controls, evidence collection, and liability considerations, presented by Alameda County Office of Education Director II Shirene Moreira and FCMAT Intervention Specialist Jeff Potter at the Charter Authorizers Conference.

Charter School Accounting, Oversight and Best Practices Workshop — September 20, 2018
Presentation on accounting, oversight and best practices in charter schools, including the Assembly Bill 139 process, Proposition 39 facilities and available resources, presented by FCMAT Deputy Executive Officer Michelle Giacomini and FCMAT Intervention Specialist Debi Deal at the Charter School Authorizing Conference.

California Community Colleges

Community College ASB Workshop 
Presentation on associated student body organizations, including policy, responsibilities, and fundraisers.

Community College Gift of Public Funds Workshop
Presentation on associated student body organizations and the gift of public funds, including policy, responsibilities, and fundraisers.

To Gift or Not to Gift: A Primer on Public Funds — October 29, 2024
Presentation on what does and does not constitute a gift of public funds, presented by FCMAT CEO Mike Fine; Citrus College Vice President, Finance & Administrative Services, Claudette Dain, CPA; and Rancho Santiago Community College District Vice Chancellor, Business Services, Iris Ingram at the Association of College Business Officials Fall Conference.

Population and Enrollment Trends Affecting Community Colleges — October 5, 2022
Presentation on population and enrollment trends, including migration and career and technical education, presented by FCMAT CEO Mike Fine at the California Community College Association of Occupational Educators.

Assessing Fiscal Risk — April 30, 2021
Presentation on assessing fiscal risk, including indicators of risk or potential insolvency and the Fiscal Health Risk Analysis tool, presented by FCMAT Deputy Executive Officer Michelle Giacomini at the Association of Chief Business Officials Institute II.

Community College District Board Study Session — March 2020
Presentation on community college district governing board responsibilities and duties.

Maintaining Fiscal Health in Community Colleges — July 22 and 25, 2019
Presentation on maintaining fiscal health in community colleges, including indicators of risk or potential insolvency and the Fiscal Health Risk Analysis tool, presented by FCMAT CEO Mike Fine and FCMAT Deputy Executive Officer Michelle Giacomini at the Chancellor’s Office State Budget Workshop.

County Superintendents of Schools

A Few Thoughts on Fiscal Health and Outlook — February 26, 2025
Presentation on the fiscal outlook for local educational agencies and strategies for financial planning and maintaining fiscal health, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee Annual Conference.

Charter School Oversight — October 16, 2023
Presentation on the county superintendent's role in overseeing charter schools within their county, presented by FCMAT CEO Mike Fine at the California County Superintendents' Conference.

Assembly Bill 139 Reviews — October 16, 2023
Presentation on the county superintendent's role in extraordinary audits of local education agencies under Assembly Bill 139, presented by FCMAT CEO Mike Fine at the California County Superintendents' Conference.

Fiscal Oversight: The Role of County Superintendents — October 15, 2023
Presentation on the county superintendent's role in fiscal oversight of local educational agencies in their county, presented by FCMAT CEO Mike Fine at the California County Superintendents' Conference.

Progressive Intervention — March 1, 2023
Presentation on the requirements and progressive actions outlined in Education Code 42127.6 when a local educational agency may be unable to meet its financial obligations for the current or two subsequent fiscal years, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee Spring Conference.

Headlines for February 2023  — February 28, 2023
Presentation on current fiscal issues affecting California school districts, including strong overall fiscal health despite underlying challenges and the continued importance of multiyear projections, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee Spring Conference.

Where Do We Go From Here? — October 19, 2021
Presentation on the impact of the pandemic on local educational agencies and what lies ahead, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee AB [Assembly Bill] 1200 Conference.

BASC Annual Conference — February 17-18, 2021
Presentation on fiscal issues affecting California schools, including declining enrollment, budgets, and pandemic relief funding, presented by FCMAT CEO Mike Fine at the California County Superintendents Educational Association Chief Business Officials Conference.

AB 1200 Tools, Techniques and Tips — February 17-18, 2021
Presentation on Assembly Bill 1200 tools, techniques and tips, including responsibilities, fiscal oversight, and available resources, presented by FCMAT Deputy Executive Officer Michelle Giacomini, FCMAT Intervention Specialist Tami Ethier, and San Bernardino County Office of Education Director Tom Cassida at the California County Superintendents Educational Association Chief Business Officials Conference.

Hot Topics Impacting Oversight — October 20, 2020
Presentation on current issues affecting fiscal oversight, including state revenue, fiscal distress, and Fiscal Health Risk Analysis trends, presented by FCMAT CEO Mike Fine at the Business and Administration Services Committee AB [Assembly Bill] 1200 Conference.