921
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
full share of the employer contribution to CalPERS. The employee will be responsible to pay the employee contribution to the CalPERS 3% @ 50 Plan. In addition, effective upon City Council's approval of an amended CalPERS contract, employees shall contribute three percent (3%) as cost sharing toward the City's cost of pension in accordance with Section 201516(a), which will be credited toward each member's account as normal contributions. The City will pay the remaining full share of the employer contribution to CalPERS.
2. Tier Two Sworn Pension (Classic): Regular sworn employees, hired on or after January 1, 2011, who qualify as "classic" employees under CalPERS law, will receive a CalPERS retirement benefit based on the 3% @ 55 formula as set forth in CalPERS regulations. The City shall pay the full share of the employer contribution to CalPERS. The employee will be responsible to pay the employee contribution to the CalPERS 3% @ 55 Plan. In addition, effective upon City Council's approval of an amended CalPERS contract, employees shall contribute three percent (3%) as cost sharing toward the City's cost of pension in accordance with Section 201516(a), which will be credited toward each member's account as normal contributions. The City will pay the remaining full share of the employer contribution to CalPERS.
3. Tier Three Sworn Pension (PEPRA): Qualifying sworn employees hired on or after January 1, 2013 and considered new members of CalPERS as defined by the Public Employee Pension Reform Act (PEPRA) will receive the 2.7% at age 57 retirement formula, and shall be subject to the provisions of PEPRA, including provisions governing reportable compensation.
C. Deferred Compensation: The City shall provide the opportunity for entitled employees to participate, at their own expense, in a Deferred Compensation Program.
VI. RETIREE MEDICAL
A. The City will provide access to medical insurance coverage for those employees who retire from employment with the City and who constitute "annuitants" as defined by the PEMHCA. Employees shall have no contractual or vested right to receive the City's Retiree Medical Benefit. The City reserves the right to modify and/or eliminate the benefit at any time.
The City's maximum monthly contribution for each eligible annuitant will be equal to the minimum employer contribution required under the PEMHCA. The provisions of the PEMHCA will govern medical insurance coverage for annuitants.
922
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
B. Tier One Retiree Medical: Employees hired before October 1, 2002 and who, at the time of retirement, constitute an "annuitant" as defined by the PEMHCA, will receive the following:
1. From the date of retirement and until such time the retiree becomes eligible for Medicare, the City will contribute an amount equal to the health plan premium cost for the employee's elected health care plan up to the amount of the premium for the Blue Shield Health Maintenance Organization (HMO) or if the Blue Shield HMO is not offered in the area, rates are based on the lowest available plan offered by CalPERS, less the City's minimum monthly employer contribution under PEMHCA.
2. Upon attaining Medicare eligibility, the City will contribute an amount equal to the health plan premium cost for the elected health care plan up to the amount of the premium for the Blue Shield Health Maintenance Organization (HMO) or if the Blue Shield HMO is not offered in the area, rates are based on the lowest available plan offered by CalPERS, supplemental Medicare plan, offered by CalPERS, less the amount of the City's minimum monthly employer contribution under PEMHCA.
C. Tier Two Retiree Medical: Employees hired between October 1, 2002 and June 30, 2008 and who, at the time of retirement, constitute an "annuitant" as defined by the PEMHCA, will receive the following:
1. From the date of retirement and until such time that the retiree becomes eligible for Medicare, the City will contribute an amount to cover fifty percent (50%) of the Blue Shield Access HMO plan for employees with ten (10) years of service, plus an additional five percent (5%) of the cost of the Blue Shield Access HMO plan for each additional year of service beyond ten (10) years, up to one-hundred percent (100%) of the Blue Shield Access HMO plan after twenty (20) years of service, less the amount of the City's minimum monthly employer contribution under PEMHCA.
2. Upon attaining Medicare eligibility, the City's contribution will equal the cost of fifty percent (50%) of the supplemental Medicare plan offered by CalPERS for employees with ten (10) years of service, plus an additional five percent (5%) of the cost of the supplemental Medicare plan offered by CalPERS for each additional year of service beyond ten (10) years, up to one-hundred percent (100%) of the supplemental Medicare plan offered by CalPERS after twenty (20) years of service, less the amount of the City's minimum monthly employer contribution under PEMHCA.
D. Retiree Health Savings Plan (RHSP): For Employees hired on or after July 1, 2008, the City of Los Banos has established a program to which the City and employees participate to save, on a tax deferred basis, money to help pay the
923
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
cost of healthcare once an individual retires. The RHSP may be used for expenses as provided under the terms of the Plan. Any tax consequences resulting from City contributions to the RHSP are the sole responsibility of the employee.
1. Participation is mandatory for all employees.
2. Starting after an employee has successfully completed their initial probationary period, the City will contribute seventy-five dollars ($75) per month to the employee's RHSP account. Likewise the employee will contribute seventy-five dollars ($75) per month to their RHSP account.
3. During an employee's initial hire probationary period with the City, neither the employee nor the City will contribute to the employee's HSP account.
Upon successful completion of the initial hire probationary period, the City will contribute a lump sum of seventy-five dollars ($75) per month for each month served in the employee's initial probationary period.
4. Upon cessation of employment with the City, the City will cease contributions to the individual's RHSP account.
5. Employees will have no vested right in City contributions to the RHSP Account.
VII. MISCELLANEOUS BENEFITS AND PAID LEAVES
A. Workers' Compensation Insurance: Workers' Compensation Insurance Benefits (Workers' Compensation) are provided in accordance with the requirements of State Law. (California Labor Code Sections 4650, for Miscellaneous Employees; and 4850, for Public Safety Employees, specifically addresses entitlement for paid time off work when disabled due to job injury.) B. Group Continuation of Health and Life Insurance: Federal Legislation (P.L. 99- 272, the Consolidated Omnibus Budget Reconciliation Act - COBRA) requires agencies with 20 or more employees to continue health care coverage for terminated employees and for widows, ex-spouses and dependents of employees for eighteen (18) to thirty-six (36) months for certain qualifying events. Such benefits are provided at the expense of the employee or entitled relative or dependent. This area is addressed more extensively in the CalPERS Group Continuation Plan.
C. Tuition Reimbursement: Subject to administrative approval, the City shall reimburse entitled employees for education-related expenses in accordance with City of Los Banos Tuition Reimbursement Policy; Division 6.
924
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
D. Sick Leave Benefits: Sick Leave, will be provided to all eligible employees in accordance with the guidelines set forth in the City of Los Banos Sick Leave Benefits Policy; Division 7.
Battalion Chiefs assigned to a 56-hour workweek earn Sick Leave at the rate of eleven and two tenths (11.2) hours for each calendar month of full-time service to the City.
E. Vacation Leave Benefits: Vacation Leave will be provided to all eligible employees in accordance with the guidelines set forth in the City of Los Banos Vacation Leave Policy; Division 8.
Battalion Chiefs assigned to a 56-hour workweek will earn Vacation Leave, beginning with the date of hire, in accordance with the following guidelines:
• Regular Employees with five (5) full years of service or less earn nine and three tenths (9.3) hours Vacation Leave for each full calendar month of employment.
• Regular Employees who have completed from five (5) to fifteen (15) full years of service earn fourteen (14) hours Vacation Leave for each full calendar month of employment.
• Regular Employees who have completed over fifteen (15) full of years of service earn nineteen and twelve one hundredths (19.12) hours Vacation Leave for each calendar month of employment.
Battalion Chiefs assigned to a 56-hour workweek may accumulated and save vacation leave in accordance with the following guidelines:
• Employees who have less than five (5) full years of service may save a maximum of two hundred twenty-four (224) hours;
• Employees who have from five (5) to fifteen (15) full years of service may save a maximum of three hundred thirty-six (336) hours; • Employees who have in excess of fifteen (15) full years of service may save a maximum of four hundred forty-eight (448) hours.
Should any employee exceed the maximum accrual of vacation, accrual will cease until vacation accrual reduces to below the maximum amount allowed.
F. Holiday Leave Benefits: Holiday Leave will be provided to all eligible employees in accordance with the guidelines set forth in the City of Los Banos Holiday Leave Policy; Division 10.
In lieu of receiving time off for holidays, Battalion Chiefs assigned to a 56-hour workweek who are normally required to work on approved holidays because they work in positions that require scheduled staffing without regard to holidays
925
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
will be paid one hundred thirty-four and four tenths (134.4) holiday hours per year paid at the base salary rate, to be paid on a pay period basis. Payments will be handled in accordance with CalPERS regulations.
G. Administrative Leave for Management and Middle Management Employees:
1. Adm in Leave for Management Employees: As designated in the employee's job description, Management employees who are not entitled to accrue compensatory time off or receive overtime pay for hours worked in excess of regular duty time, shall be entitled to twelve (12) work days (96 hours) off, with full salary and benefits, during every fiscal year of employment in such positions. A Management Employee will not be permitted to bank more than twelve work days (96 hours) at any one time.
2. Admin Leave for Middle Management Employees: As designated in the employee's job description, Middle Management employees, who are not entitled to accrue compensatory time off or receive overtime pay for hours worked in excess of regular duty time, shall be entitled to six (6) work days (48 hours) off, with full salary and benefits, during every fiscal year of employment in such positions. A Middle Management Employee will not be permitted to bank more than six work days (48 hours) at any one time.
3. Pro-ration: New Management and Middle Management employees hired after the July pt accrual date will be prorated accordingly.
4. A Management or Middle Management employee who leaves City employment shall be compensated for any unused Admin Leave to which they would otherwise have been entitled at their base rate of pay at the time of separation.
H. Catastrophic Leave: Catastrophic Leave Donations will be provided to all eligible employees in accordance with the guidelines set forth in the City of Los Banos Catastrophic Leave Donation Policy; Division 9.
I. Education Incentive Pay: Educational Incentive Pay will be provided to all qualifying employees in accordance with the City of Los Banos Education Incentive Pay Policy for specific guidelines; Division 11.
J. State Disability Insurance: The City allows for participation in the State Disability Insurance (SDl)/Paid Family Leave (PFL) Program. Payment of SDI premiums is the responsibility of participating employees. See City of Los Banos State Disability Income (SDI) Policy for specific employee groups currently involved in this program and clarification of the City's position with regard to their participation; Division 12.
926
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
K. Bilingual Incentive Pay: Bilingual Incentive Pay will be provided to certain employees in accordance with the City of Los Banos Bilingual Incentive Pay Policy for specific guidelines; Division 15.
L. Uniform Reporting: The City will report the monetary value of uniforms and uniform maintenance per California Code of Regulations Section 571 for those employees required to wear uniforms who are defined as "classic" employees." The uniform purchase and maintenance amount reported to CalPERS will be derived from the City's total calendar year cost for providing the employee's uniforms, not to exceed one thousand dollars ($1,000.00) per fiscal year, per employee.
M. Cell Phone Allowance: The Mayor and City Council Members shall be entitled to receive a monthly cell phone allowance in the amount of $75.00. Proof of a current cell phone contract plan is to be provided to receive cell phone allowance.
N. Benefits Provided to Qualifying Part-Time Employees: Effective July 1, 2015, if a Part-time employee is qualifying and elects health insurance coverage while employed with the City, the City shall contribute the following amounts toward the premiums for the cost of CalPERS health coverage for the employee and eligible dependents: a) 30-39 hours worked per week - 50% of the Blue Shield Access (HMO) premium; minus the PEMHCA minimum employer contribution toward monthly health insurance premium; b) 0-29 hours worked per week - No contribution will be made toward a health insurance premium.
0. Benefits Not Covered in this Summary: Any employee benefits not covered that are required to be offered under provision of State or Federal Law or in conformity with an existing labor agreement, shall be provided.
927
SUMMARY OF COMPENSATION
CITY OF LOS BANOS UNREPRESENTED EMPLOYEE GROUP
APPENDIX A: SALARY SCHEDULE
928
DIVISION 4
SALARY SCHEDULE
APPENDIX A
(Approved October 1, 2025 I Effective October 1, 2025}
SEC. 4003 REGULAR (FULL TIME) EMPLOYEE CLASSIFICATIONS-MONTHLY SALARY S.ECTION A-ADMINISTRATION
TOTAL POSITIONS AUTHORIZED (8) 1
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 City Manager (1) 18,360-22,950 *
City Attorney (1) 18,667-23,334 *
*
*
*
*
*
*
*
*
*
*
Assistant City Manager ( 1) 1 * 14,998 15,748 16,535 17,362 18,230 19,142 Human Resources Director (1) 12,336-15,751 * *
Human Resources Analyst (1) *
Assistant City Clerk/Records Coordinator (1) *
_______________ HR Technician I (2) * .....,. __
Admin Clerk (0)
Admin Clerk II
Admin Clerk I
*
*
1 Assistant City Manager position is authorized but unfunded. *
*
6,726
5,696
4,510
3,975
3,335
7,062
5,981
4,736
4,174
3,502
SECTION B - FINANCE
*
7,415
6,280
4,973
4,383
3,677
TOTAL POSITIONS AUTHORIZED (11)
*
7,786
6,594
5,222
4,602
3,861
*
8,175
6,924
5,483
4,832
4,054
*
8,584
7,270
5,757
5,074
4,257
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE
13,690-17,479
STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6
Finance Director
Finance Manager
(1)
(1) * 9,276 9,740 10,227 10,738 11,275 11,839
Accountant
Accountant II
Accountant I
Information Technology Technician
Accounting Technician/Clerk
Accounting Technician
Accounting Clerk II
Accounting Clerk I
(2)
*
*
(1)
(6)
*
*
*
*
*
*
*
*
*
6,661
5,427
5,615
4,555
3,975
3,335
6,994
5,698
5,896
4,783
4,174
3,502
7,344
5,983
6,191
5,022
4,383
3,677
7,711
6,282
6,501
5,273
4,602
3,861
8,097
6,596
6,826
5,537
4,832
4,054
* Comment: Promotions to skill levels within the Accountant and Accounting Technician job classifications are made by the Finance Director with concurrence of the City Manager.
SECTION C -C OMMUNITY & ECONOMIC DEVELOPMENT
TOT AL POSITIONS AUTHORIZED (8)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP3 STEP4 STEP5 Community & Economic Development Director (1) 13,623-16,918 * * * * * Housing Program Manager (1) * 9,276 9,740 10,227 10,738 11,275 Homeless Outreach Coordinator (2) * 5,641 5,923 6,219 6,530 6,857 Planner (1)
Senior Planner * * 7,807 8,197 8,607 9,037 9,489
Associate Planner * * 6,661 6,994 7,344 7,711 8,097
Assistant Planner * * 5,427 5,698 5,983 6,282 6,596
Administrative Coordinator (1) * 5,641 5,923 6,219 6,530 6,857 Planning Technician (1) * 4,869 5,112 5,368 5,636 5,918 Admin Clerk (1)
Admin Clerk II * * 3,975 4,174 4,383 4,602 4,832
Admin Clerk I * * 3,335 3,502 3,677 3,861 4,054
* Comment: Promotions to skill levels within the Planner job classifications are made by the Community & Economic Development Director with concurrence of the City Manager. 4-2
8,502
6,926
7,167
5,814
5,074
4,257
STEP6
*
11,839
7,200
9,963
8,502
6,926
7,200
6,214
5,074
4,257
929
SEC. 4003 REGULAR (FULL TIME) EMPLOYEE CLASSIFICATIONS-MONTHLY SALARY - Continued
SECTION D - PUBLIC WORKS
TOTAL POSITIONS AUTHORIZED {63)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP 3 STEP4 STEP5 STEP6 Director (1)
Public Works Director/City Engineer * 15,711-20,062 * * * * * *· Public Works Director * 14,925-19,059 * * * * * *
Engineer (1)
City Engineer * * 14,179 14,888 15,632 16,414 17,235 18,097 Assistant City Engineer * * 12,956 13,604 14,284 14,998 15,748 16,535 Assistant Public Works Director (1) * 10,971 11,520 12,096 12,701 13,336 14,003 Public Works Operations Manager (3) * 7,821 8,212 8,623 9,054 9,507 9,982 Facilities Manager (1) * 7,821 8,212 8,623 9,054 9,507 9,982 Public Works Supervisor (1) * 6,151 6,459 6,782 7,121 7,477 7,851 Water Quality Specialist (1) * 5,951 6,249 6,561 6,889 7,233 7,595 Fleet Maintenance Coordinator (1) * 5,809 6,099 6,404 6,724 7,060 7,413 Foreman (3) * 5,696 5,981 6,280 6,594 6,924 7,270
Administrative (3)
Administrative Coordinator * * 5,641 5,923 6,219 6,530 6,857 7,200 Administrative Assistant * * 4,610 4,841 5,083 5,337 5,604 5,884 Engineering Technician (2) * 4,555 4,783 5,022 5,273 5,537 5,814 Admin Clerk (2)
Admin Clerk II * * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I * * 3,335 3,502 3,677 3,861 4,054 4,257
Inspector I (2) * 5,589 5,868 6,161 6,469 6,792 7,132
Maintenance Mechanic II (1) * 4,391 4,611 4,842 5,084 5,338 5,605 Maintenance Mechanic I ( 1) * 3,939 4,136 4,343 4,560 4,788 5,027 Custodian (3) * 3,335 3,502 3,677 3,861 4,054 4,257
Environmental Control (4)
Environmental Control Specialist Ill * * 5,365 5,633 5,915 6,211 6,522 6,848 Environmental Control Specialist II * * 4,705 4,940 5,187 5,446 5,718 6,004 Environmental Control Specialist I * * 4,481 4,705 4,940 5,187 5,446 5,718 Environmental Control Specialist Trainee * * 4,086 4,290 4,505 4,730 4,967 5,215 Utilities (14)
Utilities Maintenance Ill * * 4,832 5,074 5,328 5,594 5,874 6,168 Utilities Maintenance II * * 4,391 4,611 4,842 5,084 5,338 5,605 Utilities Maintenance I * * 3,939 4,136 4,343 4,560 4,788 5,027 Maintenance (18)
Maintenance Worker Ill * * 4,818 5,059 5,312 5,578 5,857 6,150 Maintenance Worker II * * 4,364 4,582 4,811 5,052 5,305 5,570 Maintenance Worker I * * 3,939 4,136 4,343 4,560 4,788 5,027 * Comment: Promotions to skill levels within the Environmental Control Specialist Ill, Utilities Maintenance Ill, Maintenance Worker 111, Administrative Coordinator, Administrative Assistant job classifications are made by the Public Works Director/City Engineer with concurrence of the City Manager. * Additionally, the Public Works Director/City Engineer with concurrence of the City Manager, may temporarily or permanently reassign certain employees in accordance with the following guidelines: 1) Supervisor level positions -- Employees serving in capacity of Supervisor may be reassigned to an equivalent pay grade within any of the Supervisor level positions; and 2) Maintenance -- Employees assigned to any one of these three broad employment classifications may be reassigned to an equivalent pay grade of one of the other two classifications. 4-3
930
SEC. 4003 REGULAR (FULL TIME) EMPLOYEE CLASSIFICATIONS-MONTHLY SALARY - Continued
SECTION E-PARKS & RECREATION
- .. ~- ---
TOTAL POSITIONS AUTHORIZED (15)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP 3 STEP4 STEP5 STEP6 Director/Manager (1)
Parks & Recreation Director * 10,706-13,669 * * * * * * Parks & Recreation Operations Manager * * 7,821 8,212 8,623 9,054 9,507 9,982 Recreation Supervisor (1) * 6,151 6,459 6,782 7,121 7,477 7,851 Foreman (1) * 5,696 5,981 6,280 6,594 6,924 7,270
Administrative Coordinator (1) * 5,641 5,923 6,219 6,530 6,857 7,200 Recreation Coordinator (3)
Recreation Coordinator II * * 3,975 4,174 4,383 4,602 4,832 5,074 Recreation Coordinator I * * 3,335 3,502 3,677 3,861 4,054 4,257 Maintenance (8)
Maintenance Worker Ill * * 4,818 5,059 5,312 5,578 5,857 6,150 Maintenance Worker II * * 4,364 4,582 4,811 5,052 5,305 5,570 Maintenance Worker I * * 3,939 4,136 4,343 4,560 4,788 5,027 * Comment: Promotions to skill levels within the Maintenance Ill job classifications are made by the Parks & Recreation Director with concurrence of the City Manager.
* Additionally, the Parks & Recreation Director with concurrence of the City Manager, may temporarily or permanently reassign certain employees in accordance with the following guidelines: 1) Supervisor level positions -- Employees serving in capacity of Supervisor may be reassigned to an equivalent pay grade within any of the Supervisor level positions; and 2) Maintenance -- Employees assigned to any one of these three broad employment classifications may be reassigned to an equivalent pay grade of one of the other two classifications.
SECTION F - FIRE ?! B!JILDf NG
TOTAL POSITIONS AUTHORIZED (26)2
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP 2 STEP3 STEP4 STEP5 STEP6 Fire Chief (1) 13,657-17,431 * * * * * *
Assistant Fire Chief (1) * 11,248 11,810 12,401 13,021 13,672 14,356 Batallion Chief (3)2 * 9,433 9,905 10,400 10,920 11,466 12,039 Fire Captain (7) * 7,391 7,761 8,149 8,556 8,984 9,433
Fire Engineer (6) * 7,041 7,252 7,470 7,694 7,925 8,321 Fire Fighter (6) * 5,791 6,081 6,385 6,704 7,039 7,391
Administrative Coordinator (1) * 5,641 5,923 6,219 6,530 6,857 7,200 Admin Clerk (1)
Admin Clerk II * * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I * * 3,335 3,502 3,677 3,861 4,054 4,257
2 Three (3) Batal/ion Chiefs are authorized but one (1) is unfunded.
SECTION G - POLICE
TOT AL POSITIONS AUTHORIZED (88)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP 2 STEP3 STEP4 STEP5 STEP6 Police Chief (1) 14,913-19,036 * * * * * *
Police Commander (2) * 11,790 12,380 12,999 13,649 14,331 15,048 Police Sergeant (9) * 9,721 10,207 10,717 11,253 11,816 12,111 Police Services Manager (1) * 8,508 8,933 9,380 9,849 10,341 10,858 Public Safety Dispatch Supervisor (1) * 6,647 6,979 7,328 7,694 8,079 8,483 Records Supervisor (1) * 5,696 5,981 6,280 6,594 6,924 7,270 Code Enforcement Officer (6) * 5,147 5,404 5,674 5,958 6,256 6,569 Public Safety Dispatcher (11) * 4,922 5,168 5,426 5,697 5,982 6,281 Crime Analyst ( 1) * 4,811 5,052 5,305 5,570 5,849 6,141 Property Evidence Technician ( 1) * 4,188 4,397 4,617 4,848 5,090 5,345 4-4
931
SEC. 4003 REGULAR (FULL TIME) EMPLOYEE CLASSIFICATIONS-MONTHLY SALARY - Continued SECTION .c:; -POLICE - 9on!ir:i,u~d
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP3 STEP4 STEPS STEP6 Community Services Officer (8) * 3,614 3,795 3,985 4,184 4,393 4,613 Animal Shelter Attendant (2) * 3,650 3,833 4,025 4,226 4,437 4,659 Police Officer (39) * 7,118 7,474 7,848 8,240 8,652 9,085 Police Trainee * * 3,903 4,098 4,303 4,518 4,744 4,981
Maintenance (1)
Maintenance Worker Ill * * 4,818 5,059 5,312 5,578 5,857 6,150 Maintenance Worker II * * 4,364 4,582 4,811 5,052 5,305 5,570 Maintenance Worker I * * 3,939 4,136 4,343 4,560 4,788 5,027 Admin Clerk (4)
Admin Clerk II * * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I * * 3,335 3,502 3,677 3,861 4,054 4,257
3 The Police Trainee position may be filled in lieu of Police Officer positions. The total number of Police Officers and Police Trainees shall not exceed the total number authorized for Police Officer.
SEC. 4004 PART TIME & ELECTED EMPLOYEE CLASSIFICATIONS
EMPLOYEE CLASSIFICATION STEP 1 STEP 2 STEP3 STEP4 STEPS STEP6 Public Works De12artment -- Hourly Sala!Y
Maintenance Worker 22.72 23.86 25.05 26.31 27.62 29.00
Admin Clerk 19.24 20.20 21.21 22.27 23.39 24.56
Parks & Recreation De12artment -- Hourly Sala!Y
Maintenance Worker 22.72 23.86 25.05 26.31 27.62 29.00
Recreation Assistant 19.24 20.20 21.21 22.27 23.39 24.56 Public Safety De12artment -- Hourly Sala!Y
Police Officer 41.06 43.12 45.28 47.54 49.91 52.41
Fire Fighter 33.41 35.08 36.84 38.68 40.61 42.64
Code Enforcement Officer 29.69 30.88 32.42 34.04 35.74 37.53 Dispatcher 28.40 29.81 31.30 32.87 34.51 36.24
Maintenance Worker 22.72 23.86 25.05 26.31 27.62 29.00
Community Services Officer 20.85 21 .89 22.99 24.14 25.34 26.61 Admin Clerk 19.24 20.20 21.21 22.27 23.39 24.56
Custodian 19.24 20.20 21.21 22.27 23.39 24.56
City Hall Division -- Hourly Sala!Y
Admin Clerk/Accounting Clerk 19.24 20.20 21.21 22.27 23.39 24.56 Custodian 19.24 20.20 21.21 22.27 23.39 24.56
Elected Officials -- Monthly Sala!Y
Mayor 400.00 monthly
Council Members 300.00 monthly
City Clerk 100.00 monthly
City Treasurer 100.00 monthly
4-5
932
\
TO:
FROM:
DATE:
LOsBanos
At the Crossroads of California
Agenda Staff Report
Mayor and City Council Members
Minerva Moreno, Finance Director J"/
November 5, 2025
TYPE OF REPORT: Agenda
SUBJECT: Update on Auditing Services Request for the Los Banos Downtown Property and Business Improvement District (PBID).
Recommendation:
Staff recommends that the City Council receive the update on the Los Banos Downtown Property and Business Improvement District (PBID) request for auditing services and provide direction to staff on how to proceed.
Background:
On May 7, 2025, the City Council approved the renewal of the agreement for the Los Banos Downtown Property and Business Improvement District (PBID). As part of that action, Council directed staff to initiate a comprehensive audit of the PBID from its inception to present.
Following the completion of the budget process in June 2025, Staff initiated work on the PBID assignment. Staff contacted PBID representatives, held an initial meeting, and formally requested financial documentation on June 30, 2025. A subsequent meeting was held in July, during which additional materials, including tax returns, were requested. Upon receipt of all requested documents by the end of August, Staff conducted a preliminary analysis. Guided by this review and Council direction, Staff issued a solicitation for proposals on September 9, 2025, inviting three qualified auditing firms to participate.
One firm declined to participate, while two submitted proposals with estimated costs of $60,000 and $66,000 for a full six-year audit. These proposals exceeded the City's informal procurement threshold of $30,000, preventing staff from proceeding under the current process.
933
ITEM 10
To identify viable alternatives, staff engaged the lowest-cost respondent to explore options within the $30,000 limit. The firm provided three engagement scenarios:
1) Compilation Engagement
• A compilation is substantially less in scope than a review or audit. The accountant reviews financial records for obvious errors and prepares financial statements with footnotes.
• No assurance is provided under this engagement type.
• Bi-annual compilation reports would be issued for fiscal years 2020/2021, 2022/2023, and 2024/2025.
• Estimated Cost: $27,500 for all six years.
2) Review Engagement
• A review provides limited assurance and involves analytical procedures and inquiries of management but no testing of internal controls. • Full financial statements with disclosures would be prepared for four fiscal years (2022/2023 and 2024/2025). Older years (2020/2021) would not be reviewed. • Limited procedures would be performed to detect potential fraud or material omissions.
• Estimated Cost: $30,000 for four years.
3) Audit Engagement
• A full audit provides the highest level of assurance and requires testing of internal controls and issuance of any necessary findings or management letters. • This option would focus on the most recent fiscal years, FY 2024 and FY 2025, with partial testing of FY 2023 opening balances, effectively covering a 2.5-year period.
• Earlier years (FY 2020-FY 2022) would not be audited. • Estimated Cost: $28,500 for approximately 2.5 years.
Staff believes the intended goal of this project is to report back on the accuracy and reliability of the PBID's financial records through an appropriate level of review and validation/assurance. This is best achieved through a full audit process.
Staff met with the auditing firm to evaluate whether any of these options sufficiently meet the Council's audit objectives. Ultimately, staff determined that the options available under the current cost estimates were insufficient to meet Council goals.
Discussion:
Staff seeks Council direction on how to proceed. The following options are presented for consideration:
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The City has two primary options moving forward:
1. Issue a formal Request for Proposals (RFP) to solicit bids for a full six-year audit, estimated at $60,000 - $70,000.
2. Proceed with Option 3, a full audit of approximately 2.5 years, which complies with the City's informal procurement threshold.
3. Provide alternative direction as deemed appropriate.
Pursuant to the "Agreement for Implementation of Management District Plan" between the City and the Los Banos Downtown Association, the PBID is solely responsible for all audit-related expenses. The PBID receives annual assessment revenues totaling approximately $150,000 to $160,000. Accordingly, any costs incurred by the City in connection with this engagement will likely be offset against future disbursements to the PBID.
Fiscal Impact:
The fiscal impact will vary based on the engagement type selected and whether the City elects to share costs with the PBID. Funding sources will be identified following Council direction.
Reviewed by:
f2:;' ~ Gary Bri~ , Interim City Manager In rva reno, Inance Irec or 935