Investing in the Future: Developing Student Intern Programs
Jessica Brown, Sara Castro and Alberto Preciado
California Society of Municipal Finance Officers Annual Conference 2026
Jessica Brown, Chief Financial Officer
City of Fontana
• Over 24 years of experience in public sector leadership, fiscal strategy, and financial transformation
• Municipal finance experience spans cities, counties, and special districts
• Currently serves as the Chief Financial Officer and Deputy City Treasurer for the City of Fontana
• 2025 CSMFO Student Engagement Committee (SEC) Chair
• Member of SEC since 2022
Sara Castro, Director of Finance, City of Tracy
• 22 Years in municipal Finance
• Started as an Account Clerk at the City of Modesto in 2004
• Currently the Director of Finance for the City of Tracy
• CSMFO Chapter Chair -Central Valley chapter for the last 5 years
• Vice Chair of Student Engagement Committee
• Newly elected to the CSMFO Board
Alberto Preciado
• 18 years in municipal finance
• Started as auditor at CPA firm in 2007
• Currently Finance Director for City of Davis
• CSMFO Board Member 2025-2027, Volunteer since 2015, including Student Engagement Committee
Session Goals
• Understand why student internship programs are a strategic workforce tool
• Learn how to design finance-focused internships that add real value
• Leverage CSMFO and educational partnerships to support your program
• Leave with actionable next steps and resources to implement or improve a program
Why develop a Student Intern Program?
Investing Today to Strengthen Tomorrow’s Finance
Workforce
Address the Talent Pipeline Gap
• Anticipates retirements and succession needs
• Competes with the private sector for accounting and finance talent
• Introduces students to public finance before career decisions are made
• Advances the profession as it increases awareness of government finance as a viable career path
Build Departmental Capacity
• Exposes students to budgeting, accounting, and financial reporting
• Builds understanding of fund accounting and public accountability
• Reinforces ethics, transparency, and public service values
• Bridges the gap between academic learning and real-world application30
Reduce Recruitment & Onboarding Costs
• Creates a pre-screened pool of potential future hires
• Shortens training and onboarding time for entry-level positions
• Improves hiring outcomes through observed performance
• Increases retention by hiring candidates familiar with the organization
Why this Matters to Finance Leaders
• Succession Planning is a Finance Responsibility
• Capacity Without Permanent Commitments
• Stronger Controls Through Better Documentation
• Leadership & Staff Development
• Improved Recruitment Outcomes
• Stewardship of the Profession
Types of Student Intern Programs
Structuring the Program for Success
Internship Types (Paid & Unpaid)
• High School: short-term, exploratory programs focused on career exposure and basic skills
• College: undergraduate/graduate placements tied to accounting, finance, or public administration
• Ongoing: flexible duration based on available capacity and mutual benefit
• Fixed-Term Programs: defined start/end date
• Project Based: assigned to specific projects
What Makes a High Impact Finance Internship
Program
Designing Internships that Create Value for Both the Student and Agency
Structuring the Program for Success
• Internship duration, schedules, and academic calendars
• Paid vs. unpaid considerations
• Supervisor roles and time commitment
• Onboarding, training plans, and clear deliverables
• Integrating interns into the team without overburdening staff
• HR requirements and timing
What to Consider When Creating a Program
• Moving beyond “clerical support” models
• Key principles of effective programs:
– Purposeful work
– Structured learning
– Clear expectations and supervision
• Aligning intern roles with:
– Department capacity needs
– Student academic goals
– Organizational culture and public service values
Designing Intern Roles Around Core Finance Functions
• Budget:
– Budget development cycles
– Departmental budget requests
– Monitoring and variance tracking
• Accounting & Financial Reporting:
– Journal entries and reconciliations (conceptual exposure)
– ACFR support and documentation
– Understanding fund accounting at a high level
Designing Intern Roles Around Core Finance Functions (cont’d)
• Auditing & Compliance:
– Audit prep support
– Internal controls concepts
– Compliance calendars and deadlines
• Fiscal Planning:
– Long-term forecasting concepts
– Capital planning exposure
– Measure or special-revenue tracking (if applicable)
How We’ve Used Student Intern Programs
From Concept to Practice
City of Fontana Internship Program
• Program Purpose & Why It Exists
– Strong Council support and focus on education
– To help with staff bandwidth, recruitment gaps, lack of exposure to public finance, capacity support
• Internship Program Structure
– Pilot program, one-time funding
– Paid internships
– Flexible scheduling, no set term or time limit
– Targeted under-graduate college students
City of Fontana Program Implementation
• Recruitment
– HR conducted the recruitment
– Received 48 applications
– Applications were screened
– Finance conducted 14 interviews
– Hired two interns
• Office space identified
• IT set up system and hardware access
City of Fontana Program Approach
• Introduction to City Finance Divisions (City 101)
• Intern assignments rotated through Finance Divisions
– Budget
– Revenue & Operations (Customer Service)
– Accounting
• Tasks performed:
– Accounts Payable
– Journal Entries
– Various Reconciliations
– Shadowed Revenue Operations
– Budget Entries
– Reviewed Budget Deliverables
– Reviewed/Processed Budget Transfers
City of Fontana Supervision & Support
• Deputy Finance Officer – program oversight
– Structured weekly check-ins
• Designated contact in each Division – Basics
– Training
– Orientation
– Job shadowing
– Assignments
• Intentional exposure to broader Finance functions
– Meeting with the Chief Financial Officer
– Attend various meetings (i.e. departmental budget meetings, council meetings etc.)
City of Tracy – Sara
• Mayor’s Youth Summer Internship Program
• High School, 6-week paid summer program
• 20 hours per week
• Open to all City departments, students select which departments they are interested in
• HR screens applications and refers candidates to me
• Last year, 15 students wanted to work in Finance
• 10-minute interviews with only 3 questions selected by HR
City of Tracy - Sara
• Decide
• What work or projects the intern will work on
• Who will be responsible to work with and train the intern
• Where will they sit
• What equipment and access they will need
• Create
• Weekly schedule of what work will be done
• Clear guideline of who they will report to
City
of Tracy - Sara
What did we have them do?
• Returned mail
• Work with the Accountant that does Bank Reconciliation
• Gather bank statements, data entry into spreadsheet
• PAFR
• gathering photos, creating template in Canva
• Research
• EV Policies – which Cities have them
Pros and Cons
Pros: We got some projects completed that no one had time to get to.
Cons:
The program was so short that we felt like we were just getting going when it ended.
City of Tustin
• Partnership with local high school
• Students placed with City based on interests
• 2 students placed with Finance
• 6 hours per week
• Tasks
• Largely administrative (filing, scanning, mail)
• Education/Exhibition
• 15-30 minutes a day mini-trainings
• A/P, A/R, Bank Rec, Excel, etc
• Oversight: Accountant Lessons gained:
- Interns excited
- Tasks limited (lack of education/experience)
- Hours limited
- Educational segments well-received
Citrus Heights Water District
• Open recruitment through CalOpps
• 20+ applications, 4 finalists (2 remote interviews)
• 20 hrs / week
• Tasks
• Journals, Budget, Analysis projects, PR conversion
• Oversight: Accounting Manager
Lessons gained:
- Wide applicant pool
- Top candidate withdrew after offer
- Started with limited-term, became open ended
- Educational segments wellreceived
City of Citrus Heights
• Recruitment through CSU Sacramento
• Post through university job board
• Oversight: Engineering, Community Engagement, IT
• Tasks: Special Projects
Lessons gained:
- Finance had authorization to hire
- ERP implementation, delayed audit, loss of staff
Where to Start
Practical First Steps to Create a Student Internship Program
Start Small, Then Scale
• Identify the Right Work
• Define Clear Roles & Expectations
• Align with Your Finance Calendar
• Start Small and Build Intentionally (Pilot Program)
Leverage CSMFO
Student Engagement Committee (SEC)
• Tap into existing networks of partnering schools and universities
• Strengthen Recruitment & Outreach through SEC channels
• Use Shared Tools & Best Practices
• Introduce interns to CSMFO
Leverage Educational Partnerships
• Identify Partner Schools
– Community Colleges
– Universities
– Accounting/Finance/Public Administration Programs
• Work with:
– Career Centers
– Faculty Advisors
– Internship Coordinators
– Other Professional Organizations (i.e. CMTA, AGA, GFOA student chapters)