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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance
Director
Subject: Finance Department
Reorganization
Dept: Finance
Or:!/"'fr'aL
td\..1d'~M
Date: 6/12/01
Synopsis of Previous Council Action:
On June 14, 2001, the PersonnelGCommittee recommended this item for approval.
Recommended motion:
1. Delete one (I) vacant Administrative Operations Supervisor II position, Range 3394
($3,168-$3,850)
2. Add one (I) Accountant I position, Range 1388 ($3,074-$3,737)
3. Upgrade salary of Deputy City Treasurer position from Range 1306 ($2,147-$2,609) to
Range 1378 ($2,925 - $3,555)
4. Authorize the Director of Human Resources to update salary Resolution 6413 and
position control Resolution 97-244 as necessary to reflect the motions above.
~~~~(~
Signature
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached:
staff report
Ward:
FUNDING REQUIREMENTS: Amount: FY 01-02 - no net increased cost to City
Finance:
Source: (Ace!. No,)various Finance salary & benefit accounts
~~~U (Acc!. Description)
Council Notes:
AQenda Item No
t.12.ll~
'f~-
STAFF REPORT
SUBJECT
The City Treasurer and Finance Department are proposing the deletion of the vacant
Administrative Operations Supervisor II position and the addition of an Accountant I position in
the Finance Department. Additionally, it is requested that the salary upgrade to the Deputy City
Treasurer position recornmended in the classification and compensation study be implemented
July I, 200 I. There is no net cost to the City to imolement this reorl!anization.
BACKGROUND
Recently the position of Administrative Operations Supervisor II became vacant in the
Treasurer's Office division of the Finance Department due to retirement. The Administrative
Operations Supervisor II position acted as liaison to the bank, coordinated the petty cash process,
handled wire transfers, and oversaw the duties of two other positions assigned to the Treasurer's
Division.
The City's recently completed classification and compensation study recommended that as
Administrative Operations Supervisor positions become vacant throughout the City, they be
deleted or reclassified. Also, keeping in mind the Mayor and Common Council's recently
adopted goal of maintaining the City's financial stability, the Finance Department and the City
Treasurer believe the addition of a Accountant I position is necessary. Currently, the Finance
Department has only one Accountant position (an Accountant III).
An Accountant I position can provide the level of technical and financial expertise needed that an
Administrative Operations Supervisor II cannot. The Administrative Operations Supervisor II
position that is now vacant was previously filled by an employee with almost 40 years
experience with the City. To get the level of expertise needed to fill some of the duties
performed by the previous employee requires recruitment of a position requiring a higher level of
qualifications and experience.
Additionally, the City is facing a nwnber of changes in the way the City's official
Comprehensive Financial reports are prepared due to the recent adoption of the Governmental
Accounting Standards Board (GASB) Statement 34 regarding the way the City's infrastructure is
reported. Also, the FY 2000 Management Letter from the City's independent auditors, Conrad
and Associates, identified a nwnber of areas involving the City's internal control structure and
operations that could be strengthened. An additional Accountant position can assist with the day-
to-day operations in the Treasurer's and Accounting Divisions as well as assist Finance staff with
implementing the GASB change and audit recommendations.
The City Treasurer and Finance Department are also requesting that the salary and benefits
upgrade to the Deputy City Treasurer position recommended by the recently completed
classification and compensation study be implemented 7/1/2001. The Deputy City Treasurer
position in the division was recommended for a salary upgrade for taking over some of the duties
previously handled by the Administrative Operations Supervisor II.
The deletion of the Administrative Operations Supervisor II and the Addition of an Accountant I
will result in a minor savings of approximately $600. Because it is anticipated that the
Accountant I position will not be filled before August I, 200 I, the salary savings from this
position, along with the minimal savings from the proposed reorganization, will be used to fund
the cost of accelerating the compensation upgrade to the Deputy City Treasurer position.
REORGANIZATION COSTING
DELETIONS
Administrative Operations Supervisor II (Vacant)
Management Confidential, Range 3394 ($3,168-$3,850)
Step I Salary (six months)
Step 2 Salarv (six months)
Total Salary
Benefits (12 months)
Total Salary & Benefits
$19,008
$19,956
$38,964
$ 6,790
$45,754
ADDITIONS
Accountant I (salary based on class. & compo Study recommendations)
General Unit, Range 1388 ($3,074-$3,737)
Step I Salary (six months)
Step 2 Salarv (six months)
Total Salary
Benefits (12 months)
Total Salary & Benefits
$18,444
$19,368
$37,812
$ 7.308
$45,120
Total Savings
$634*
*This savings, along with expected vacancy savings from the Accountant I position, will be used to
offset the cost of accelerating the compensation upgrade to the Deputy City Treasurer position.
RECOMMENDATION
I. Delete one (I) vacant Administrative Operations Supervisor II position, Range 3394
($3,168-$3,850)
2. Add one (I) Accountant I position, Range 1388 ($3,074-$3,737)
3. Upgrade salary of Deputy City Treasurer position from Range 1306 ($2,147-$2,609) to
Range 1378 ($2,925 - $3,555)
4. Authorize the Director ofHwnan Resources to update salary Resolution 6413 and
position control Resolution 97-244 as necessary to reflect the motions above.
2
CITY OF SAN BERNARDINO
ACCOUNTANT I
NOTE: NO DOCUMENTATION PROVIDED FOR THIS CLASSIFICATION; THEREFORE ONLY
FORMATIING CHANGES HAVE BEEN MADE.
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the
class. Specifications are !Hl!. intended to reflect all duties performed within the job.
SUMMARY DESCRIPTION
Under general supervision, performs a variety of professional municipal accOlmting work of average
difficulty; and perfonns related work as required.
ORGANIZATIONAL RELATIONSHIPS
The class of Accountant I is the entry-level class in the Finance Department Accountant Series.
Supervision is received from the Accounting Manager or from the Director of Finance.
REPRESENTATIVE DUTIES
The following duties are typical for positions in this classification, Any single position may not perform all of these
duties and/or may peiform similar related duties not listed here:
1, Provides courteous and expeditious customer service to the general public and City department staffs.
2. Performs a wide range of professional level general accounting, fund accounting, financial analysis,
auditing and fmancial reporting work; maintains financial records for specially funded programs,
preparing budgets, accounting for and reporting revenues and expenditures, preparing fmancial
statements and working with agency auditors; analyzes expenditures to determine eligible
expenditures to charge to grant programs.
3. Performs a wide variety of cost accounting related to supply, material, equipment and labor costs;
monitors health insurance and retirement system records; maintains accounting records; audits
accounts payable documents; analyzes accounting and reporting requirements of reports and
establishes appropriate accounting procedures; prepares accounting-related reports, claims and
statements.
4. Develops accounting forms; develops new accounting and internal control procedures; maintains
control records and monitors payroll-related tax reports; prepares statistical analysis of worker injury
claims; reconciles statements; initiates journal entries to record transactions.
5. Collects and compiles information for assigned studies and prepares summaries, reports and
recommendations, as appropriate; assists in the development of accounting systems, procedures,
policies and manuals; operates computer terminal equipment, calculators and other specialized office
equipment; checks work of account clerical personnel.
6, Routinely adheres to and maintains a positive attitude towards City and Department goals; and
performs related work as required.
GENERAL OUALIFICATIONS
Knowledl!e of:
Accounting principles, practices and methods;
Basic fmancial analysis and research procedures;
Page-l
CITY OF SAN BERNARDINO
Accountant I (Continued)
Data processing as it relates to financial and fiscal record keeping and reporting;
Business math;
Computer terminal operating methods.
Ability to:
See in the normal visual range with or without correction;
Hear in the normal audio range with or without correction;
Make arithmetic computations quickly and accurately;
Operate a computer terminal;
Establish accounting systems, procedures and controls;
ClassifY fiscal documents and transactions;
Perform statistical and financial analysis;
Gather, organize and analyze information and arrive at sound conclusions;
Prepare clear and concise reports and other materials;
Read, understand, interpret and apply laws, policies, rules, contracts, guidelines and professional
practices related to accounting, financial and fiscal practices and record keeping;
IdentifY problems, define and recommend alternative solutions and implement appropriate solutions;
Operate a calculator quickly and accurately;
Understand and carry out oml and written instructions;
Establish and maintain effective relationships with those contacted in the course of work.
MINIMUM OUALIFICATIONS
Bachelor's degree in accounting or finance, or a closely related field with a concentration in
accounting; or possession of a valid California certification as a Certified Public Accountant. One (I)
year of experience in municipal or commercial accounting work, including: maintenance of the
general ledger; journal entries; accounts payable; payroll; and, fixed assets.
PHYSICAL DEMANDS AND WORKING ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfUlly perform the
essential fUnctions of this job. Reasonable accommodations may be made to enable individuals with disabilities to
perform the essential job fUnctions,
Environment: Normal office setting.
Phvsical: Incumbents require sufficient mobility to work in an office setting and operate office
equipment.
Vision: See in the normal visual range with or without correction; vision sufficient to read small
print, numerical figures, computer screens and other printed documents.
APPROVED:
Director of Human Resources
DATE:
CSB APPROVED DATE:
Page - 2
CITY OF SAN BERNARDINO
DEPUTY CITY TREASURER (U)
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.
SUMMARY DESCRIPTION
Under general supervision, performs specialized technical accounting-related duties in tracking,
computing and maintaining financial records concerning the City's investment portfolio; maintains
accurate records of cash receipts, investments and disbursements of the City Treasurer's Office; and
performs related work as required.
ORGANIZATIONAL RELATIONSHIPS
The class of Deputy City Treasurer is a specialized technical-level accounting class in the City
Treasurer's Office. Supervision is received from the City Treasurer and the Administrative Operations
Supervisor.
REPRESENTATIVE DUTIES
The following duties are typical for positions in this classification. Any single position may not perform all of these
duties and/or may perform similar related duties not listed here:
I. Provides courteous and expeditious customer service to the general public and City department staffs.
2. Maintains records of the receiving, banking, investing and accounting of revenues, fees, collections
and other City income; signs checks drawn on City accounts; organizes and maintains filing systems
for investments.
3. Wires funds to purchase investments; tracks investment purchases, interest rates and maturities;
calculates interest eamed from date of pmchase to maturity; verifies investments; records interest
payments; notifies Treasurer of investment maturities daily.
4. Calculates sales proceeds; maintains logs of pmchases, including dates of pmchase, interest rates and
adjustment balances; balances investment log to cash balance sheet; compiles a monthly investment
portfolio; distributes investment portfolio to the City Council, City Clerk, various department heads
and the auditor.
5. Receives, date stamps and distributes incoming mail; answers and screens calls for the City
Treasurer's Office; composes correspondence to banking institutions; records checks not honored by
banks; types letters and memoranda from drafts.
6. Assumes responsibility for the master petty cash drawer; processes petty cash vouchers; balances
cash drawer and replenishes other drawers.
7. Operates modem office equipment, including computer terminals, calculators and typewriters.
8. Routinely adheres to and maintains a positive attitude towards City and Department goals; and
performs related work as required.
GENERAL OUALIFICATIONS
Knowled2e of:
Laws, rules, regulations and City policy related to investment of City funds;
Page-l
CITY OF SAN BERNARDINO
Deputy City Treasurer (Coutiuued)
Formulae, documents and procedures related to the investment of City funds;
Principles and practices of accounting and banking;
Modem office equipment and procedures including applicable spreadsheet applications;
Proper English usage, spelling, grammar and punctuation;
Business math;
Advanced record keeping methods;
Cashiering methods;
Computer terminal operating methods.
Ability to:
See in the normal visual range with or without correction;
Hear in the normal audio range with or without correction;
Implement investment decisions and City investment policy with considerable independence of
action;
Maintain accurate records of investments, maturities and yields;
Operate a calculator quickly and accurately;
Perform difficult, specialized technical accounting work;
Operate a computer termina1 accurately and efficiently;
Operate a typewriter with accuracy;
Compose correspondence;
Understand and carry out oml and written instructions;
Establish and maintain effective relationships with those contacted in the course of work.
MINIMUM OUALIFICATIONS
Graduation from high school or G.E.D. equivalent; and 1 year of intermediate-level accounting
experience. Typing speed of 30 wpm is required.
PHYSICAL DEMANDS AND WORKING ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfUlly perform the
essential fUnctions of this job. Reasonable accommodations may be made to enable individuals with disabilities to
perform the essential job fUnctions.
Environment: Normal office setting,
Phvsical: Incumbents require sufficient mobility to work in an office setting and operate office
equipment.
Vision: See in the normal visual range with or without correction; vision sufficient to read small
print, computer screens, numerical figures and other printed documents.
APPROVED:
DATE:
Director of Human Resources
CSB APPROVED DATE:
Page - 2
FINANCE DEPARTMENT
Director of Finance
Barbara Pachon
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