HomeMy WebLinkAboutCC AG PKT 2005-10-24 #H y ,. '° 9 37
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AGENDA REPORT
DATE: October 24, 2005
TO: Honorable Mayor and City Council
FROM: John B. Bahorski, City Manager
SUBJECT: CONSIDERATION OF ALLOCATING RESOURCES TO
FUND THE POSITIONS OF DIRECTOR OF
ADMINISTRATIVE SERVICES, ACCOUNTANT AND
ACCOUNT CLERK
SUMMARY OF REQUEST:
The purpose of this report is to request Council consideration to amend the Position
Classification Plan to include the job description of Accountant and to establish a salary
range for the Accountant position. In addition, the City Council is requested to adopt a
resolution authorizing a budget amendment for the positions of Director of Administrative
Services, Accountant and Account Clerk.
BACKGROUND:
The position of Accountant is a new position that staff is recommending to be added to
the Finance Department. The Personnel Office has analyzed the functions of the Finance
Department and we have found the department in need of a skilled Accountant to assist
the Accounting Manager and the Director of Administrative Services. Staff level is at a
critically low point in the Finance Department; however the Department has many
projects as well as reporting requirements of various regulatory agencies. The proposed
Accountant position would improve the requirement for separation of duties, and assist
with technical level duties such as preparation of journal entries, year end reports and
schedules, expenditure and revenue reports, assists in the preparation of the City's budget
and Comprehensive Annual Financial Report (CAFR).
Quality control is of the utmost importance to maintaining the City's fiscal health. The
Accountant would also be utilized in proper record keeping, analyzing and reconciling
bank and ledger accounts, performing internal audits of sub - account systems, interfacing
with independent auditors, maintaining grant related records and preparing periodic grant
reports, assisting in the development and modification of computerized accounting
systems, preparing financial statements in accordance with generally accepted accounting
principles (GAAP) and governmental accounting and financial reporting standards. The
Accountant position will be supported from a number of funds. 75% of the position's
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Agenda Item , IA' es
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October 24, 2005
Agenda Report — Amending Resolutions for Accountant and Account Clerk
Page 2
salary will be allocated from the General Fund, 20% from the Water Enterprise Fund, and
5% from the Sewer Enterprise Fund. The Accountant's position will also be responsible
in maintaining fiscal activities relating to Capital Improvement Projects (CIP), Water, as
well as sewer and drainage.
The position of Account Clerk is an authorized position within the City's classification
plan that had not been filled as a cost reduction measure due to the fiscal condition of the
recent past. Current staffing level is very low in the Finance Department. There are three
part-time employees filling -in. The three part-time employees are not only responsible for
their duties, but they are also trying to complete the duties left open by the unfulfilled
Account Clerk position. Often duties are not completed that affect customer service and
often the Accounting Manager and Director of Administrative Services have to complete
the duties. In addition, operating under lean staffing levels creates a heavy workload and
not enough time for quality control. The reinstatement of this position would prevent
customer service issues, improve the efficiency of the department, and eliminate the issue
of staffing shortage in the Finance Department. This fiscal support for this position is
allocated from solely the Water Enterprise Fund, as this position will be responsible for
almost entirely water related service duties.
Lastly, a salary upgrade is requested for the position of Director of Administrative
Services to equal the present salary range of the Public Works Director. Currently, there
are a number of recruitments for Finance Director that will be in direct competition with
our own recruitment to fill the City's newly vacant position of Administrative Services
Director. The current salary range is markedly lower than the positions being advertised.
In addition, the City's matrix for executive management positions and salaries is
presently out of alignment. A salary upgrade would more appropriately position this
particular classification in the salary table for executive managers. In addition, in our
continued efforts to eliminate compaction with our compensation structure, this
enhancement serves as a step in addressing equity between positions in the management
classification. The salary enhancement for the position of Director of Administrative
Services is allocated from two funds. 90% is allocated from the General Fund, and 10%
from the Water Enterprise Fund.
FINANCIAL IMPACT:
Budget Amendment 06 -06 will increase the total salary expenditures by $69,090 with
$33,128 of the increase allocated to the General Fund, $33,952 increase to the Water
Enterprise Fund and $2,010 increase to the Sewer Enterprise Fund. The salary upgrade
for the position of Director of Administrative Services is not expected to have a fiscal
impact on the current 2005/2006 budget. Approval of the amendment would decrease the
General Fund's undesignated estimated fund balance from $6,080,257 to $6,047,129.
The cost of the upgrade to the position of Director Administrative Services is estimated to
be an additional $12,000 per fiscal year. The Accountant position is estimated at
$80,000, and the Account Clerk position at $44,000.
October 24, 2005
Agenda Report — Amending Resolutions for Accountant and Account Clerk
Page 3
RECOMMENDATION:
It is recommended that the City Council adopt the following resolutions:
1. Resolution No. 5378 - "A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SEAL BEACH AMENDING THE POSITION CLASSIFICATION PLAN TO
INCLUDE THE POSITION OF ACCOUNTANT AND ESTABLISHING A SALARY
RANGE FOR SAID POSITION."
2. Resolution No.5379 - "A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SEAL BEACH, CALIFORNIA, AUTHORIZING A BUDGET
AMENDMENT, NO: 06 -06 TO ALLOCATE FUNDS FOR THE POSITIONS OF
DIRECTOR OF ADMINISTRATIVE SERVICES, ACCOUNTANT AND ACCOUNT
CLERK.
APPROV ► :
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I
.1c , B. Bahorski, City Manager
Attachments:
Job Specification — Accountant
Resolution Number 5378
Resolution Number 5379
RESOLUTION NUMBER 5378
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SEAL BEACH AMENDING THE POSITION
CLASSIFICATION PLAN TO INCLUDE THE POSITION OF
ACCOUNTANT AND ESTABLISHING A SALARY RANGE
FOR SAID POSITION AND UPGRADING THE SALARY
RANGE FOR THE POSITION OF DIRECTOR OF
ADMINISTRATIVE SERVICES
WHEREAS, the Accountant position has been developed to address specialized as well as
generalist financial functions within the Administrative Services Department; and
WHEREAS, on October 6, 2005 the Civil Service Board reviewed the Accountant job
description and determined its completeness and appropriateness and
recommended the Position Classification Plan be amended to include that
position, attached as Exhibit A to this resolution; and
WHEREAS, several nearby jurisdictions are in direct competition to recruit a Director of
Administrative Services; and
WHEREAS, the current salary range is markedly lower than the positions being advertised by
competitors; and
WHEREAS, a salary upgrade would more appropriately position this particular classification in
the salary table for executive managers; and
WHEREAS, a salary range for the positions have been established as listed below:
ACCOUNTANT
Range 1 2 3 4 5
50E 4679 4913 5159 5417 5687
DIRECTOR OF ADMINISTRATIVE SERVICES ,
Range 1 2 3 4 5
71D 7819 8210 8621 9052 9504
NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Seal Beach hereby
amends the Position Classification Plan to include the position of Accountant and upgrades the
salary range for the position of Director of Administrative Services as recommended.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Seal Beach on the
24 day of October, 2005 by the following vote:
AYES: Councilmembers
NOES: Councilmembers
ABSENT: Councilmembers
MAYOR
ATTEST:
Linda Devine, City Clerk
STATE OF CALIFORNIA)
COUNTY OF ORANGE ) SS
RESOLUTION NUMBER 5378
PAGE 2
CITY OF SEAL BEACH )
I, Linda Devine, City Clerk of Seal Beach, California, do hereby certify that the foregoing
resolution is the original copy of Resolution Number 5378 on file in the office of the City Clerk,
passed, approved, and adopted by the City Council of the City of Seal Beach, at a regular
meeting thereof held on the 24 day of October, 2005.
City Clerk
EXHIBIT A
CITY OF SEAL BEACH
ACCOUNTANT
Class specifications are intended to present a descriptive list of the range of duties
performed by employees in the class. Specifications are not intended to reflect all duties
performed within the job.
DEFINITION
The Accountant, under general supervision, assists with the City's financial activities,
including financial activities relating to the Redevelopment Agency (RDA), accounting
functions, and budget development. This position may also assist with the supervision of
the Finance Department staff; assist the Department Director and Accounting Manager in
the planning, organizing, directing, and implementing processes and procedures
pertaining to the City's finance and technology systems, City bond sales; cash
management and investment programs; develops reporting systems; and conducts
research.
SUPERVISION RECEIVED AND EXERCISED
Receives administrative direction from the Director of Administrative Services and the
Accounting Manager.
ESSENTIAL FUNCTION STATEMENTS - Essential and ocher important
responsibilities and duties may include, but are not limited to, the following ::
Essential Functions:
• Performs professional and technical accounting and auditing activities;
• Preparation and maintenance of accounting records and reports, analysis of
accounting systems, internal auditing, and preparation of special reports;
• Monitors general ledger, accounts payable and payroll processing;
• Arranges supplementation and indexing of the Municipal Code;
• Supervises accounts payable and payroll personnel;
• Assists in budget preparation;
• Manages year -end closing and internal audits, and performs other related tasks as
required;
• Coordinates and prepares accounting reports and reconciliation for capital
improvement projects (CIP);
• Coordinates and updates financial transactions of grant programs;
• Coordinates and updates fixed assets program;
• Provides revenue /expenditure statements;
• Monitors and prepares monthly reports on investment portfolio for the City;
• Responds to inquiries on revenue, bonds, or general obligations;
• Works with independents auditors on annual review of City financial records;
• Other duties as assigned.
QUALIFICATIONS
Knowledge of:
Organization and functions of local government and municipalities.
Principles, practices and operation of modern office management.
Records management.
Filing Systems and equipment.
Principles of office organization, administration, supervision and training.
English usage, grammar, spelling and punctuation, computer hardware and software.
Knowledge of municipal finance administration, accounting and auditing principles, and
practices and investment theory as promulgated by the American Institute of Certified
Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and
Governmental Accounting Board (GASB).
Knowledge of investment fund/management and bond sales.
Principles and practices of administration and organizational theory.
Working knowledge of laws relating to public finance.
Knowledge of principles and practices of local government budgeting and investment
planning.
Knowledge of generally accepted and internal audit principles, methods, and techniques.
experience in developing organizational and departmental budgets.
Experience in managing Capital Improvement Project (CIP) funds.
Knowledge of computer operations and financial software applications.
Knowledge of the principles of supervision.
Ability to:
Ability to meet the public with courtesy and to communicate clearly and concisely and
promote quality customer service.
Work a flexible schedule and evenings to accommodate City needs.
Communicate clearly and concisely, both orally and in writing.
Maintain physical condition appropriate to the performance of assigned duties and
responsibilities.
Establish and maintain cooperative working relationships with those contacted in the
course of work including City and other government officials, regulatory agencies,
external auditors, and the general public.
EXPERIENCE AND TRAINING GUIDELINES
Any combination of experience and training that would likely provide the required
knowledge and abilities is qualing. A typical way to obtain the knowledge, and abilities
would be:
Experience: Two years of experience in government accounting and any relevant
experience.
Education: Equivalent to a Bachelor's Degree from an accredited college or university
with major coursework in accounting, business administration, public
administration, or related field;
License or
Certificate: Possession of a valid driver's license with no violation that would affect
the performance of job requirements.
WORKING CONDITIONS
Environmental Conditions:
Office environment; exposure to computer screens.
Physical Conditions:
Essential and marginal functions require maintaining physical condition necessary for
sitting, walking or standing for prolonged periods of time; extensive public contact.
RESOLUTION NUMBER 5379
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL
BEACH, CALIFORNIA, AUTHORIZING A BUDGET AMENDMENT,
NO. 06 -06 TO ALLOCATE FUNDS FOR THE POSITIONS OF
DIRECTOR OF ADMINISTRATIVE SERVICES, ACCOUNTANT AND
ACCOUNT CLERK.
WHEREAS, the fiscal year 2005 -2006 budget requires budgetary amendments as outlined
below:
THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE:
SECTION 1.
The budget for salary expenditures for the positions of Director of
Administrative Services, Accountant and Account Clerk is hereby increased
as follows:
REVISED/
ADOPTED PROPOSED BUDGET (diff)
DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT
General Fund
Administrative Services
Full -time Salaries 001 -017 -40001 $257,577 $279,686 $22,109
Deferred Comp. 001-017-40011 $ 8,208 $ 8,982 $ 774
PERS 001- 017 -40012 $32,455 $ 35,405 $ 2,950
Medical Insurance 001 - 017 -40014 $27,280 $ 32,809 $ 5,529
Dental Insurance 001 - 017 -40015 $ 2,306 $ 3,403 $ 1,097
Medicare Insurance 001 - 017 -40017 $ 4,170 $ 4,502 $ 332
Life and Disability 001- 017 -40018 $ 3,841 $ 4,178 $ 337
Total General Fund Increase in Expenditures $33,128
Water Enterprise Fund
Full -time Salaries 017- 900 -40001 $525,013 $550,775 $25,762
Deferred Comp. 017 - 900 -40011 $ 7,427 $ 7,794 $ 367
PERS 017 - 900 -40012 $ 66,182 $ 69,620 $ 3,438
Medical Insurance 017- 900 -40014 $ 69,942 $ 73,053 $ 3,111
Dental Insurance 017 - 900 -40015 $ 4,712 $ 5,221 $ 509
Medicare Insurance 017 - 900 -40017 $ 6,499 $ 6,878 $ 379
Life and Disability 017- 900 -40018 $ 7,622 $ 8,008 $ 386
Total Water Enterprise Fund Increase in Expenditures $33,952
Sewer Enterprise Fund
Full -time Salaries 043 - 925 -40001 $177,672 $179,146 $ 1,474
Deferred Comp. 043 - 925 -40011 $ 3,975 $ 4,027 $ 52
PERS 043 - 925 -40012 $ 22,387 $ 22,584 $ 197
Medical Insurance 043 - 925 -40014 $ 21,912 $ 22,119 $ 207
Dental Insurance 043- 925 -40015 $ 1,622 $ 1,658 $ 36
Medicare Insurance 043 - 925 -40017 $ 1,862 $ 1,884 $ 22
Life and Disability 043 - 925 -40018 $ 2,573 $ 2,595 $ 22
Total Sewer Enterprise Fund Increase in Expenditures $ 2M10
RESOLUTION NUMBER 5379
PAGE 2
PASSED, APPROVED AND ADOPTED by the City Council of the City of Seal Beach on 24th
day of October, 2005 by the following vote:
AYES: Councilmembers
NOES: Councilmembers
ABSENT: Councilmembers
Mayor
ATTEST:
Linda Devine, City Clerk
STATE OF CALIFORNIA)
COUNTY OF ORANGE ) SS
CITY OF SEAL BEACH )
I, Linda Devine, City Clerk of Seal Beach, California, do hereby certify that the foregoing
resolution is the original copy of Resolution Number 5379 on file in the office of the City Clerk,
passed, approved, and adopted by the City Council of the City of Seal Beach, at a regular
meeting thereof held on the 24th day of October, 2005.
City Clerk