The Business office is located in the District Office at the Emigrant Trail Educational Center. Responsibilities of the Business department include budget, attendance, audit, financial reporting and bookkeeping, payroll, accounts payable, accounts receivable, and purchasing for the Pollock Pines Elementary School District.  The district provides administrative support to the Silver Fork Elementary School District, a small district located in the American River Canyon at Kyburz east of Pollock Pines.