PISMO BEACH COUNCIL AGENDA REPORT
Agenda Item #3.B
SUBJECT/TITLE:
AMENDMENT OF THE CITY’S CLASSIFICATION PLAN TO UPDATE AN EXISTING JOB CLASSIFICATION; AUTHORIZE TWO FULL-TIME POSITIONS
RECOMMENDATION:
Adopt a Resolution amending the City’s Classification Plan to update the existing classification for Accountant/Senior Accountant, and authorizing adding one Accountant/Senior Accountant and one Engineer to the City’s authorized employee list.
BACKGROUND:
Updated Job Classification
As a best practice, Human Resources staff periodically reviews job specifications for all positions to ensure essential functions, education, licensing, and certification requirements are accurately reflecting the current and anticipated future needs of each position. Human Resources also relies on department managers to provide recommendations for position modifications due to changes in City processes that affect the position, recruitment efforts for casting a wider net, or evolution of the position.
The Administrative Services Department is requesting modifications to the Accountant classification to be consistent with changes in terminology for the position as well as modification to include a journey-level position of Senior Accountant. The addition of Senior Accountant to the classification provides for increased flexibility in the recruitment and retention of staff.
The distinguishing characteristics of Senior Accountant are consistent with other similar journey-level classifications approved by the City Council. Changes to the City’s Classification Plan are separate from budgetary and position control. Additional details and justification for a recommended new position within the updated classification are below.
New Full-Time Positions
Pismo Beach has seen significant growth in development and capital improvement projects over the past 10 years. Major projects have included construction of two hotels in the downtown, refurbishment of the Pier, reconstruction of the Pier Plaza and Promenade, and the Shell Beach Streetscape. The City continues to flourish, making Pismo Beach an ultimate tourist destination. For the City to continue the forecasted trajectory of current and projected priorities, staff is recommending two positions: one position to be filled as either Accountant or Senior Accountant, and one position for Engineer. These recommended position changes will help meet goals established by the City Council, to meet and exceed community needs.
Council Agenda 4-25-2023 3.B-1
Below are the proposed positions staff is recommending:
Accountant/Senior Accountant (one position only):
o Salary Range 31 and 34 (respectively*):
Accountant: $6,425 to $7,810 monthly
Senior Accountant: $6,919 to $8,410 monthly
o The increased volume of work required by additional accounting requirements (GASB); new accounts that departments Citywide have added that all require additional reconciliations; grants; capital projects; and transparency requirements, necessitates a new position recommendation. o Without this position, the department is susceptible to failing to comply with California Government Code requirements for Treasury reporting; potential Annual Audit observations regarding financial internal controls; lack of separation of duties; lost opportunities for improved investment earnings; and increased burden on the Finance Manager and Administrative Services Director.
Engineer (one position):
o Salary Range 42*:
Engineer: $8,430 to $10,247 monthly
o Due to increased regulatory requirements from the California State Water Resources Control Board; increased demand from project management; increased time demands from water conservation; and growing capital improvement projects, there is a need to modify the organization of the department.
o This position will keep multiple larger projects moving forward and allow the department to better meet regulatory requirements.
o This position will help meet deadlines, and keep up with the ever-increasing project delivery demands.
o Management of the following priority Capital Improvement Projects: James Way Beautification Project; the Ventana Sports Courts Project; and the Spyglass Dog Park.
*Effective July 2023
Conclusion and Recommendation
Staff recommends that the City Council adopt a Resolution (Attachment 1) amending the City’s classification plan updating an existing classification, and authorize two full-time positions. If approved, Management Services staff would begin the recruitment process, which is anticipated to take approximately two months, with a start date beginning in July, after the new Fiscal Year.
FISCAL IMPACT:
The fiscal impact of approving the attached Resolution is estimated to have an annual cost of $276,011 starting in FY 2024, assuming the positions are filled by July 1, 2024.
This cost will be included in the City’s two-year budget if approved by Council.
Council Agenda 4-25-2023 3.B-2
ALTERNATIVES:
1. Provide staff with other direction.
ATTACHMENTS:
1. Resolution
1.A. Exhibit A to Resolution: Updated Accountant/Senior Accountant Job Description
Meeting Date: April 25, 2023 Submitted by: Jorge Garcia, Assistant City Manager City Manager Approval:
Council Agenda 4-25-2023 3.B-3
RESOLUTION NO. R-2023-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH, CALIFORNIA AMENDING THE CITY’S CLASSIFICATION PLAN TO UPDATE THE
EXISTING CLASSIFICATION FOR ACCOUNTANT/SENIOR ACCOUNTANT, AND
AUTHORIZING ADDING ONE ACCOUNTANT/SENIOR ACCOUNTANT AND ONE ENGINEER TO THE CITY’S AUTHORIZED EMPLOYEE LIST
WHEREAS, the City of Pismo Beach seeks to provide the highest quality of service to its residents, visitors, and staff, and seeks opportunities to evaluate best practices for job specifications to ensure the positions are reflective of current and future needs; and WHEREAS, approval of an updated job description for Accountant/Senior Accountant (Exhibit A) will adjust the requirements to be in line with current processes and updated regulations; and
WHEREAS, with the addition of the Accountant/Senior Accountant and Engineer positions, the extra staffing will aid in implementing many of the priorities the City Council has directed that will bring great value to the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby approves and adopts the amended classification for Accountant/Senior Accountant (Exhibit A), and by doing so amends the City’s classification plan.
BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby authorizes the creation of two new full-time positions: Accountant/Senior Accountant and Engineer.
UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 25th day of April 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
Council Agenda 4-25-2023 3.B-4
Attachment 1
FLSA: NON-EXEMPT
ACCOUNTANT
SENIOR ACCOUNTANT
DEFINITION
Under general supervision, performs professional accounting work, including auditing, analyzing, and verifying fiscal records and reports, preparing financial and statistical reports, providing information to City staff regarding accounting practices and procedures, and reconciling general ledger accounts; assists in preparing the City’s annual budgets; prepares year-end audit reports and schedules; provides highly responsible staff assistance to the Finance Manager; and performs related work as required.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision from the Finance Manager. May exercise technical or functional direction to other staff members.
CLASS CHARACTERISTICS
This is a journey-level professional accounting class. Incumbents perform the full range of routine and complex departmental accounting and record-keeping programs under general supervision. Responsibilities require the use of tact, discretion, and independent judgment. Successful performance of the work requires thorough knowledge of governmental accounting practices and procedures, fund accounting, and fiscal management. A distinguishing characteristic between the Accountant and the Senior Accountant is a combination of the scope, significance, and independence of the work performed and the level at which they are performing. This class is distinguished from the Finance Manager in that the latter has full management and supervisory authority in planning, organizing, and directing all professional finance and accounting activities within the department.
The Accountant is an entry-level mid-management classification. Incumbents are required to be resourceful, work independently with minimal instruction, while learning and performing the functions of the position. Final work product is expected to be at a professional level.
The Senior Accountant is the journey-level classification in this mid-management series. Incumbents in the Senior Accountant classification are given a great deal of latitude for independent decision making.
EXAMPLES OF ESSENTIAL FUNCTIONS (Illustrative Only)
Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.
Provides responsible professional and technical assistance in the administration and implementation of the City’s financial, auditing, and accounting programs.
Council Agenda 4-25-2023 3.B-5
Attachment 1.A
Accountant
Prepares a wide variety of financial and statistical reports, including year-end reporting, budgetary reports, assisting in the preparation of the Annual Comprehensive Finance Report (ACFR), and preparing other legal documents and management analysis. Monitors expenditures, revenues, and budget allocations to determine the City’s financial status and prepares custom reports, graphs, and schedules as needed. Prepares journal entries and reconciles general ledger and subsidiary accounts related to postings from payroll, accounts payable, cash receipts, and accounts receivable; prepares monthly financial statements, including distributing monthly revenue and expenditure reports to departments; prepares numerous monthly financial reports.
Interprets, explains, and applies general and governmental accounting/auditing principles and procedures, laws, and regulations affecting the financial operations of municipal government. Analyzes and reconciles expenditure and revenue accounts, including bond accounts; reviews and processes appropriation transfer requests between accounts; reconciles bond statements and bank statements to the general ledger.
Participates in and assumes responsibility for various departmental programs including financial statements, general ledger, monthly statements, and special projects accounting; conducts and prepares special studies and reports.
Records and maintains appropriate controls for fixed assets, including City-owned vehicles and land; assists in the City's purchase orders and accounts payable system, auditing and financial analysis, grant accounting, and special reports.
Maintains and monitors the City’s grant funds and ensures compliance with rules and regulations governing the use of each grant.
Receives and tracks property tax payments; ensures that property tax bills are remitted to the proper City departments for payment authorization.
Tracks Capital Improvement Program expenditures and allocates funds to the appropriate Capital Improvement Project account.
Assists in the coordination of the annual audits.
Assists with investments, portfolio management, cash management, debt management, new financing, annexations and subdivisions, and revenue and expense projections. Participates in the compilation and preparation of the annual budget, including assisting other departments with budget preparation, providing personnel cost projections and estimated grant revenues and expenditures, monitoring expenditures to ensure compliance with adopted budget, and assisting in publication of the budget.
Attends meetings, conferences, workshops, and training sessions, and reviews publications to remain current on principles, practices, and new developments in the field of accounting. Performs other duties as assigned.
QUALIFICATIONS
Knowledge of:
Modern principles, practices, and methods of public and governmental accounting and financing, including program budgeting and auditing and their application to municipal operations. General principles and practices of data processing and its applicability to accounting and municipal operations.
Applicable Federal, State, and local laws, regulatory codes, ordinances, and procedures relevant to municipal accounting functions.
Principles and practices of business organization and public administration. Record keeping principles and procedures.
Modern office practices, methods, and computer equipment and applications related to work, including word processing and spreadsheet software.
English usage, grammar, spelling, vocabulary, and punctuation.
Council Agenda 4-25-2023 3.B-6
Attachment 1.A
Accountant
Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and City staff.
Ability to:
Analyze financial data and draw sound conclusions.
Prepare clear, complete, and concise financial statements and reports. Interpret, apply, explain, and ensure compliance with Federal, State, and local policies, procedures, laws, and regulations.
Make accurate arithmetic, financial, and statistical computations. Enter and retrieve data from a computer with sufficient speed and accuracy. Prepare clear, complete, and concise financial statements and reports. Establish and maintain a variety of filing, record-keeping, and tracking systems. Understand and carry out a variety of complex instructions in a responsible and independent manner. Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines. Operate modern office equipment including computer equipment and specialized software applications programs.
Use English effectively to communicate in person, over the telephone, and in writing. Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
Establish, maintain, and foster positive and harmonious working relationships with those contacted in the course of work.
Education and Experience:
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:
Accountant: Graduation from an accredited four-year college or university with major coursework in accounting, finance, business administration, or a related field and two (2) years of increasingly responsible professional accounting experience.
Senior Accountant: Graduation from an accredited four-year college or university with major coursework in accounting, finance, business administration, or a related field; possession of a current, Certified Public Accountant license highly desirable; and at least five (5) years of increasingly responsible professional accounting experience.
Licenses and Certifications:
Possession of, or ability to obtain, a valid California Driver’s License by time of appointment.
PHYSICAL DEMANDS
Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person, before groups, and over the telephone. This is primarily a sedentary office classification although standing in and walking between work areas may be required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment.
Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information. Employees must possess the ability to lift, carry, push, and pull materials and objects weighing up to 25 pounds.
Council Agenda 4-25-2023 3.B-7
Attachment 1.A
Accountant
ENVIRONMENTAL ELEMENTS
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.
Prepared by: Management Services Department
Council Approved:
Council Agenda 4-25-2023 3.B-8
Attachment 1.A