Madera County Superintendent of Schools (MCSOS), in cooperation with school districts throughout the county, maintains and operates a countywide personnel, payroll, and financial system. This system allows MCSOS to process all financial transactions for the nine Madera County School Districts. As the fiscal oversight, the County Superintendent is responsible for reviewing interim financial reports and school district budgets, assisting each school district with a three-year rolling budget projection, and certifying that each budget will meet the minimum reserve and operating standards set by the state. MCSOS also certifies all student attendance records, which are important in determining most of the revenue generated for school districts.