HomeMy WebLinkAboutStaff Report 2.B 02/04/20082.B
CITY of PETALUMA, CALIFORNIA
February 4, 2008
AGENDA BILL
Agenda Title: Meeting Date:
RESOLUTION AMENDING THE CLASSIFICATION AND February 4, 2008
COMPENSATION PLAN BY ESTABLISHING THE NEW
CLASSIFICATION, PAY RANGE, AND UNIT ASSIGNMENT OF Meeting Time: ® 3:00 PM
ACCOUNTING TECHNICIAN AND THE REVISED CLASSIFICATION ❑ 7:00 PM
OF ACCOUNTING ASSISTANT I/II.
Category: ❑ Presentation ® Consent Calendar ❑ Public Hearing ❑ Unfinished Business ❑ New Business
Department: Director: I Contact Person: Phone Number:
Administrative Services Steven Carmichael Steven Carmichael/ 7 7-778-4343
Pamala Robbins ,/Q , r���s J
Cost of Proposal: Account Number:
FY 07-08 increase N/A due to salary savings from vacant position 3120
Amount Budgeted: Name of Fund:
N/A General Fund
Attachments to Agenda Packet Item:
1. Resolution Amending the Classification and Compensation Plan by Establishing the New Classification,
Pay Range, and Unit Assignment of Accounting Technician and the Revised Classification of Accounting
Assistant MI.
2. Attachment A - Class specification for the position of Accounting Technician.
3. Attachment B — Class specification for the positions of Accounting Assistant I/II.
Summary Statement:
To improve the effectiveness and efficiency of accounting work performed by the Finance Division the
Accounting Technician is created to perform technical work that requires specialized knowledge and application
of Generally Accepted Accounting Principles (GAAP) and financial reporting. The City is now required to
prepare the Consolidated Financial Statement Audit Report. This change places additional work and
responsibility upon Finance Division staff. This work is appropriately classified as accounting technician work
rather than accounting assistant work. The Accounting Assistant I/II classification was revised to reflect the new
classification of Accounting Technician and to distinguish the difference between the two classifications. An
existing vacant position of Accounting Assistant II will be reallocated to a position of Accounting Technician.
Recommended Citv Council Action/Suggested Motion:
Approval of the Resolution amending of the City's Classification and Compensation Plan.
Reviewed b Admin. Sacs. Dir.
h� "r�
Date: to
Rev. # Date Last Revised:
Reviewed bv_CRY Attornev
Date:
File:
AnnrovedUv Oity Manager:
Date:
CITY OF PETALUMA, CALIFORNIA
FEBRUARY 4, 2008
AGENDA REPORT
FOR
Resolution Amending the Classification and Compensation Plan by
Establishing the Classification, Pay Range, and Unit Assignment of Accounting
Technician and the Revised Classification of Accounting Assistant I/II.
1. EXECUTIVE SUMMARY:
To improve the effectiveness and efficiency of accounting work performed by the
Finance Division the Accounting Technician is created to perform technical work that
requires specialized knowledge and application of Generally Accepted Accounting
Principles (GAAP) and financial reporting. The City is now required to prepare the
Consolidated Financial Statement Audit Report. This change places additional work and
responsibility upon Finance Division staff. This work is appropriately classified as
accounting technician work rather than accounting assistant work. The Accounting
Assistant I/II classification was revised to reflect the new classification of Accounting
Technician and to distinguish the difference between the two classifications. An existing
vacant position of Accounting Assistant II will be reallocated to a position of Accounting
Technician.
2. BACKGROUND:
Over the last three years, the volume of accounting work has increased over 30% due to
Enron/WorldCom. The need for additional accounting teclrrrical staff is growing each
year.
With the recent vacancy of an existing Accounting Assistant II position, staff is
requesting that a new classification requiring technical accounting experience and an
A.A. college degree be approved to lessen the load of the three existing accounting staff,
which includes the division manager.
3. ALTERNATIVES:
If current staffing is unchanged, staff will not be able to complete the FY 07-08 audit
until January, 2009 due to being unable to complete audit work papers before January.
4. FINANCIAL IMPACTS:
Increased salary will be covered from salary savings.
5. CONCLUSION:
It is very important to create this technical accounting position to help offset the increase
in accounting pronouncements.
9
6. OUTCOMES OR PERFORMANCE MEASUREMENTS THAT WILL IDENTIFY
SUCCESS OR COMPLETION:
The measure related to performing a timely audit will not be realized without the addition
of this technical accounting position.
7. RECOMMENDATION:
Approval of the Resolution and amendment of the City's Classification and
Compensation Plan.
3
Resolution No. 2008 -XX N.C.S.
of the City of Petaluma, California
RESOLUTION AMENDING THE CLASSIFICATION AND COMPENSATION
PLAN BY ESTABLISHING THE NEW CLASSIFICATION,
PAY RANGE AND UNIT ASSIGNMENT OF
ACCOUNTING TECHNICIAN AND
THE REVISED CLASSIFICATION OF ACCOUNTING ASSISTANT I/II
WHEREAS, the City wishes to keep current its Classification and Compensation Plan;
and amendments and or revisions to the Classification and Compensation Plan are effective upon
approval by the City Council; and
WHEREAS, the City Manager/ Personnel Officer has determined that certain duties and
responsibilities are appropriately allocated to the classification Accounting Technician and
Accounting Assistant UII (as attached hereto and marked Attachment A and B); and
WHEREAS, the pay range and unit assignment for the classification as listed below and
the revised classification as listed above, are hereby recommended, effective with the adoption of
this Resolution; and
Cluss3flcation4itle PavRangePer month UnifAssignmegt --
Accounting Technician $3,979.73-$4,179.07-$4,388.80-$4,608.93-$4,839.47 Unit 3 —
Clerical/Technical
NOW, THEREFORE, BE IT RESOLVED that the City Council does hereby approve
the amendments to the Classification and Compensation Plan as written in this Resolution
including the amendment in the Competitive Service of the Personnel System; and
BE IT FURTHER RESOLVED, that this action is taken pursuant to Personnel Code
3.04.020 and Personnel Rules and Regulations (Rule fV- Classification and Rule V —
Compensation) and, that the notice of this action has been properly posted.
y
Accounting Technician
ATTACHMENT -A
CITY OF PETALUMA
CLASS SPECIFICATION
Date: 02/04/08
Job Class: 03
Summary
Perform a variety of technical accounting tasks that require some knowledge and application of general
accounting principles as well as governmental accounting regulations and practices.
Class Characteristics
General supervision is provided by the Accounting Manager or the Commercial Services Manager.
Responsibilities may include the indirect supervision of subordinate clerical accounting staff.
Incumbents perform technical accounting tasks that require knowledge of Generally Accepted
Accounting Principles (GAAP) and their application to established systems and procedures. Incumbents
may also serve as lead workers in their assigned unit with responsibility for scheduling, assigning,
monitoring and reviewing the work of subordinate Accounting Assistants.
This class is distinguished from the lower -level class of Accounting Assistant II in that the latter describes
duties that are assigned tasks that are performed within well-defined and established parameters. This
class is also distinguished from the higher-level class of Accountant in that the latter describes
professional accounting duties requiring full knowledge of professional accounting theory and practice,
including public sector auditing, reporting and fiscal analysis.
Essential Duties, Skills, and Demands of the Position
The duties, skills, and demands described here are representative of those that must be met by an
employee to successfully perform the essential fimctions of this job. Reasonable accommodations may be
made to enable individuals with a disability to per fm•nr the essential ditties, skills, and demands.
Duties:
Perform accounting tasks related to the technical maintenance of the City's financial record keeping,
reporting, and control systems; provide technical accounting support pertaining to a wide range of
financial areas including general accounting, procurement, utility billing, and payroll according to
existing policies and regulations governing the City's fiscal record-keeping systems.
Perform a wide variety of duties pertaining to the maintenance of subsidiary and General Ledger
accounts; balance subsidiary accounts to the General Ledger; code, approve, and reconcile transaction
documents and records; investigate account discrepancies and recommend final adjustments; reconcile
daily deposits and cash receipts; reconcile journal entries and bank statements.
Perform primary maintenance on assigned accounts (e.g., assessment districts or external service
accounts); maintain and apply account criteria including account history, legal requirements, and
contractual obligations; monitor, process and reconcile account transactions and complete all filing
requirements according to the unique rules, regulations and/or requirements of the specialized account.
Prepare tax returns for assigned accounts by applying basic knowledge of governmental tax accounting
procedures.
Approve check requests within a limited dollar amount by verifying account number, check amount,
proper authorization and proper backup; investigate and resolve payment issues as needed.
Provide technical assistance for financial audits; review assigned account records for compliance with
government auditing and accounting standards; prepare audit work papers and other support
documentation.
Resolve escalated customer inquiries and complaints regarding bill amounts, rate changes, usage patterns,
leak adjustments and prorating of bills; troubleshoot billing system problems.
Page 1 of 3
Accounting Technician
Gather, prepare and maintain information for payroll files, records and reports as assigned; review payroll
forms for accuracy, completeness and conformance to department and City policies; make corrections or
adjustments as necessary; compute and post complex time and leave accruals; reconcile payroll
certification records.
Serve as a lead worker by scheduling, assigning, monitoring and reviewing the work of Accounting
Assistants responsible for cashiering, billing customer service and other accounting support functions;
train assigned staff in work methods; monitor and review work to ensure that it is performed properly and
efficiently and that office policies and procedures are being followed.
Prepare a variety of technical financial documents; gather, compile and evaluate financial, statistical and
operational data for reports to state and federal agencies; prepare supporting statistics and data tables;
examine and verify financial documents for completeness and accuracy.
Furnish information by searching for and abstracting specialized or technical data; provide explanation of
laws, regulations, policies or procedures; send materials and form letters; compose routine
correspondence.
Recommend and implement improved work methods and procedures.
Perform related dudes as assigned.
Skills/Abilities:
Understand the technical relationships between accounting documents and transactions based on
Generally Accepted Accounting Principles (GAAP).
Maintain and reconcile financial transactions to records, ledgers, and journals.
Understand and apply technical accounting principles pertaining to public sector accounting and auditing.
Prepare a wide variety of financial and statistical documents and reports, including tax forms; prepare
custom reports utilizing an accounting report writer system.
Research, identify and resolve accounting record keeping errors rapidly and efficiently.
Work independently in an environment with multiple demands and high volume while maintaining
accuracy and taking responsibility for work products.
Utilize sound judgment to make decisions in the course of work.
Operate a personal computer with a working knowledge of analytical spreadsheets, word processing,
accounting/finance and related business software and equipment, including Microsoft Excel and a 10 -key
calculator.
Communicate effectively both orally and in writing.
Establish and maintain effective working relationships with those contacted in the course of the work.
Phvsical Demands and Work Environment:
While performing the duties of this job, the employee is frequently required to: sit, stand and walk short
distances; use a computer keyboard and mouse, use hands to finger, handle, or feel; reach with hands and
arms; and talk or hear in person and on a telephone. The employee will occasionally lift and/or move up
to 25 pounds. Specific vision abilities required by this job include close vision (for reading and working
at a computer) and the ability to adjust focus. Employees typically work in an office environment where
the noise level is moderate,
Qualifications
Knowledee of:
Generally Accepted Accounting Principles and their application, particularly those pertaining to
governmental accounting.
Page 2 of
Accounting Technician
Principles and practices of bookkeeping.
Technical auditing principles and practices as they apply in a public sector setting.
Financial research and reporting methods, including the compilation, computation and presentation of
statistical information.
Modern office procedures, practices and equipment, including standard automated information hardware
and software; spreadsheet and other accounting and business software, including Microsoft Excel.
Basic mathematics including addition, addition, subtraction, multiplication, division, percentages and
fractions.
Principles and practices of record keeping and filing.
Principles and techniques of effective oral and written communications and public relations.
Appropriate and accurate spelling, punctuation and grammar.
Education and Exnerience
Any combination equivalent to the education and experience likely to provide the required knowledge and
abilities would be qualifying. A typical way to gain such laxnvleclge and abilities would be:
Education:
Completion of 60 semester (or equivalent quarter) units from an accredited college or university with
major work in accounting, finance, economics, business administration or a closely related field.
Experience:
Three years of accounting experience, including at least two years at a level equivalent to Accounting
Assistant II in the City of Petaluma. Governmental or non-profit accounting experience is preferred.
Substitution:
A bachelor's degree in accounting, finance, economics, business administration or a related field may
substitute for the above -required experience.
Certificates/Licenses:
Possession of a valid California driver's license.
Established: 02/04108
Resolution #:
Department: Administrative Services
FLSA Status: Non-exempt
Page 3 of 3
Accounting Assistant I/II
ATTACHMENT —B
CITY QF PETALUMA
CLASS SPECIFICATION
Date: 02/01108
.lob Class: 03ACAI/II
Summary
Provide a variety of specialized clerical duties that emphasize financial, statistical, and accounting
customer service support; may perform general office support duties including typing and record keeping.
Class Characteristics
Supervision is provided by the Finance and Accounting Manager and/or Commercial Services Manager.
Duties may be assigned in accordance with one or more areas of financial responsibility such as accounts
payable, accounts receivable, utility services, and/or general accounting. May provide indirect
supervision to lower level clerical support staff on a project or assignment basis.
Accounting Assistant I
This is the entry-level class of the Accounting Assistant 1/II. Initially under close supervision,
incumbents learn office and City procedures, including accounts receivable and payable, utility billing
and customer accounting, payroll, business license and cashiering functions. As experience is gained, they
work with greater independence of action within established guidelines. This class is alternately staffed
with Accounting Assistant II and incumbents may advance to the higher level after gaining experience
and demonstrating proficiency that meets the qualifications for the higher-level class.
Accounting Assistant lI
This is the journey level class of the Accounting Assistant I/I1. Incumbents work under general
supervision and are fully competent to perform a variety of clerical financial and accounting office
support duties with some independence.
Both of these classes may be distinguished from the higher-level class of Accounting Technician because
Accounting Assistants perform work that is within well-defined and established parameters whereas
Accounting Technicians perform more complex technical accounting tasks that require some knowledge
and application of general accounting principles as well as governmental accounting regulations and
practices.
Essential Duties, Skills, and Demands of the Position
The duties, skills, and denrands described here are representative of those that rrtzrst be met by an
employee to successfully perform the essential. functions of this job. Reasonable accommodations
may be made to enable individuals with a disability to perform the essential ditties, skills, and
demands.
Duties:
Collect fees and other monies for various City services; issue receipts and balance account records on a
regular basis.
Explain utility billing procedures to the public; contact the public by telephone to affect collections on
returned check or delinquent accounts; receive customer information to establish or discontinue utility
service.
Receive checks by mail; process and balance accounts accordingly; monitor and post payments; reconcile
with various accounts receivable records.
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Page 1 of 3
Accounting Assistant I/II
Respond to customer inquiries, maintain customer accounts and process applications for service; prepare
adjustments to accounts as authorized.
Maintain records and prepare billings for City utility, licensing and other services.
Review and post deposits and journal entries; reconcile deposits or statements on assigned accounts.
Generate purchase orders and provide information to vendors regarding invoices and purchase orders.
Match invoices and other requests for payment with purchase order or contract documents; receive and
review payment reports to ensure accuracy, proper authorization and compliance with City policies and
procedures.
Input information to a computer system or manually prepare fors to produce warrants; reconcile and
prepare payment requests for non -purchase order expenditures such as utility and telephone payments.
Reconcile and compute payments due for various benefit program providers.
Compose simple memoranda, letters or schedules to send to customers, vendors and others.
Perform a variety of general office support duties such as typing, proofreading, filing, answering the
telephone and preparing periodic and special reports.
Enter and retrieve data from an on-line or personal computer system; use such technology to produce
standard reports.
Answer factual questions regarding City financial policies and ordinances.
Assist with training less experienced staff as assigned; direct the work of subordinate staff on a project
basis.
Perform related duties as assigned.
Skills/Abilities:
Prepare, maintain and reconcile various financial, accounting, billing, statistical, and numerical records.
Make accurate arithmetic calculations.
Operate standard office equipment including a calculator and a computer; use standard word processing
and spreadsheet software; operate a multi -line phone system.
Perform detailed clerical accounting duties.
Organize and maintain office files.
Use initiative and sound independent judgment within established procedural guidelines.
Communicate effectively both orally and in writing.
Establish and maintain effective working relationships with those contacted in the course of the work
Phvsical Demands and Work Environment:
While performing the duties of this job, the employee is regularly required to sit; use the computer
keyboard and mouse, use hands to finger, handle, or feel; reach with hands and ars; talk or hear; and
taste or smell; and stand, walk, and stoop, or crouch. The employee will occasionally lift and/or move up
to 25 pounds. Specific vision abilities required by this job include close vision, distance vision, color
Page 2 of 3 q
Accounting Assistant I/II
vision, peripheral vision, depth perception, and ability to adjust focus. Duties require the ability to work
in an office environment where the noise level is usually moderate.
Qualifications
Knowledae of:
Basic financial record keeping and bookkeeping practices and procedures.
Standard clerical principles and practices.
Business arithmetic as applied to accounting and auditing office support functions.
Office practices and procedures including filing and the operation of standard office equipment.
Correct business English usage and the standard format for typed materials.
Education and Experience:
Any combination equivalent to the education and experience likely to provide the required
knowledge and abilities would be qualifying. A typical way to gain such knowledge and abilities
would be:
Accountina Assistant 1/11
Education:
Equivalent to graduation from high school supplemented by some coursework in bookkeeping or basic
accounting.
Accountina Assistant II
Experience:
Two years of bookkeeping, financial clerical, or office assistant experience.
Certificates/Li censes:
Possession of a valid California Class C driver's license.
Established:
03/90
Amended:
02/04/08
Resolution #:
Department:
Administrative Services
FLSA Status:
Non-exempt
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