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HomeMy WebLinkAbout13 - NB-1 - Approval of Finance Department Staffing - 11/5/2019CITY OF COSTA MESA Established Date: July 1994 Revision Date: November 10, 2019 Budget and Purchasing Manager Class Code: 0059 DESCRIPTION: Under administrative direction, implements policies and establishes procedures related to finance, budget and purchasing; supervises the budget division and develops and administers the department and city-wide budget; provides financial analysis support on Labor Negotiations; supervises the purchasing division and oversees compliance with the City’s purchasing policy; provides highly responsible professional and technical staff assistance to the Finance Director and operating departments; and performs other work as required. CLASS CHARACTERISTICS: An incumbent in the position is permitted to exercise a considerable degree of judgment and discretion in establishing work plans and priorities within guidelines established by law, regulations, codes and City policy. The incumbent is responsible for financial and statistical analyses, studies and reports; program cost analyses; preparation of financial justifications; cost-versus-benefit justification analyses and reviews; research and development of improved and new sources of revenue; and assisting staff in preparing cost and statistical analyses required for presentation to staff, City Manager and the City Council. Formal supervision is exercised over technical staff. Work is assigned and evaluated by the Finance Director through conference reports, analysis and results. CONFIDENTIAL EMPLOYEE DESIGNATION: An employee in this classification may have access to decisions or the decision-making process of the City concerning matters related to employer-employee relations and may have access to or may prepare confidential materials and/or information and/or recommendations on behalf of the City in matters relating to employer-employee relations. ESSENTIAL FUNCTIONS: These functions may not be present in all positions in this class. When a position is to be filled, the essential functions will be noted in the announcement of position availability. Management reserves the right to add, modify, change or rescind work assignments as needed. Assists in planning, coordinating and implementing budgetary, cost accounting and work measurement systems. Participates in and supervises the preparation of reports in response to specific requests of the city Council, City Manager or Finance Director involving complex cost, statistical and/or measurement analysis. Coordinates and directs the activities of the purchasing function of the City. Conducts and coordinates surveys, performs research and analyzes results for use in design and installation of work simplification systems, cost measurement systems, and revenue administration and control systems. Participates in the selection of subordinate technical and clerical personnel and their orientation, training and performance evaluation; establishes work standards. Assists the Finance Director in planning activities of the division and in developing departmental policies; provides for policy implementation. Analyzes workload needs and recommends on staff and other expenditures requirements to accomplish programs. Supervises and participates in the preparation of a variety of comprehensive and complex research studies, statistics, and reports for written and verbal presentation to department heads, City Manager, City Council, boards, commissions and the general public. Attachment 6 Confers with administrative personnel of all City departments regarding budgetary system installation and review. Performs a variety of administrative, coordination and management duties assigned by the Finance Director and City Manager. Performs other related work as required. QUALIFICATIONS GUIDELINES: A typical way to obtain the requisite knowledge and abilities to perform the duties and responsibilities of this classification is as follows: EDUCATION, TRAINING AND/OR EXPERIENCE: Graduation from an accredited four-year college or university with major course work in business or public administration, industrial engineering or a related field, including or supplemented by coursework in accounting and statistics. Progressively-responsible professional budgeting and administrative research experience preferably in a municipal setting. Previous supervisory experience is also preferred. LICENSE AND/OR CERTIFICATE: Class C California Driver’s License. Revocation of license during employment may result in disciplinary action or reassignment. REQUISITE KNOWLEDGE AND SKILL LEVELS: Knowledge of principles and practices of municipal budgeting systems and the design and maintenance of municipal cost accounting systems. Knowledge of statistical theory and principles of its practical application. Knowledge of principles of supervision, work organization, and personnel management. Knowledge of municipal accounting principles and practices. Knowledge of principles of work measurement. REQUISITE ABILITIES: Ability to analyze situations accurately and take or recommend effective action. Ability to analyze and evaluate cost versus benefit justifications, financial data and reports, and various budgetary, pay and employee benefit proposals. Ability to supervise and/or perform complex research on or development of budgetary, work simplification, cost containment and work measurement systems. Ability to present technical information succinctly in an interesting manner, orally and in writing, to both large and small groups. Ability to analyze and supervise the systematic compilation of technical and statistical data and to prepare complex reports. Ability to establish and maintain effective working relationships with staff, city officials, and the general public. Ability to plan, organize and supervise the work of technical and/or clerical personnel. SUPPLEMENTAL INFORMATION: PHYSICAL TASKS AND ENVIRONMENTAL CONDITIONS: Please contact Human Resources for a summary of the essential tasks and environmental factors for this classification. Employee accommodations for physical or mental disabilities will be considered on a case-by-case basis. CITY COUNCIL AGENDA REPORT MEETING DATE: NOVEMBER 5, 2019 ITEM NUMBER: NB-1 SUBJECT: APPROVAL OF FINANCE DEPARTMENT STAFFING CHANGES AND CORRESPONDING RESOLUTIONS ADDING RELATED JOB CLASSIFICATIONS AND SALARY RANGES DATE: OCTOBER 15, 2019 FROM: FINANCE DEPARTMENT/ADMINISTRATION DIVISION PRESENTATION BY: KELLY A. TELFORD, CPA, FINANCE DIRECTOR FOR FURTHER INFORMATION CONTACT: KELLY A. TELFORD, FINANCE DIRECTOR, AT (714) 754-5243 RECOMMENDATION: Staff recommends that the City Council: 1. Approve a reclassification of the existing vacant Treasury Specialist position to a Financial Analyst position, and adopt Resolution No. 19-xx (Attachment 1), amending Resolution No. 17-14 by establishing a new classification represented by the Costa Mesa City Employee Association (CMCEA) and establishing the pay ranges for the new classification. 2. Approve changing one vacant Accountant position bargaining unit from CMCEA to Confidential Employees Unit, and adopt corresponding proposed Resolution No. 19-xx (Attachment 2), amending Resolution No. 17-18 by establishing a new classification in the Confidential Employees Unit and establishing the pay ranges for the new classification. 3. Reauthorize one full-time equivalent Budget and Purchasing Manager, previously titled Budget and Research Officer in the Costa Mesa Division Managers Association (CMDMA), and corresponding proposed Resolution No. 19-xx (Attachment 3), amending Resolution No. 17-27 by establishing a new classification in the Confidential Management Unit and establishing the pay ranges for the new classification. 4. Approve a reclassification of the existing Management Analyst (Confidential) position to a Senior Management Analyst (Confidential) position. 2 BACKGROUND: Over the last ten years, the Finance Department has had various staffing changes. The initial staffing changes were a result of budgetary constraints and the need to reduce expenditures. In recent years, the vacant Finance Department positions have been used as potential budget balancing measures and/or have been eliminated. These staffing reductions have caused significant challenges, but new management in the department has provided an opportunity to reevaluate the needs of the Finance Department. This evaluation of resources has been ongoing for the past year, with two concentrations: first, to improve Department operational efficiencies and management of day-to-day activities; and second, to allocate additional analytical and managerial level resources to accomplish City Council Goals & Priorities and allow for additional forecasting and project administration and oversight on procedural, policy and technological improvements. As part of this evaluation, the Department identified several overarching challenges related to the overall department structure missing key managerial and analytical support. These key missing roles have exacerbated an already limited staff department and mandated unsustainable overtime for several department staff, which does not foster long-term productivity. In addition, this overtime is barely sufficient to cover day- to-day tasks, particularly due to the existing technology limitations. While the City Council Goals & Priorities specifically includes replacement of the City’s existing system, the technology improvements will take several years to complete. Until such time, a majority of the reports the Department analyzes and prepares are created manually due to the limited capabilities of the existing financial software system and lack of an enterprise resource planning (ERP) software, which includes finance, budgeting, human resources and payroll systems. This manual report creation and analysis requires inordinate staff time in order to provide the adequate information necessary to evaluate the City’s financial position. Moreover, ever evolving accounting and regulatory requirements place additional burdens on Finance staff. Additional staffing resources would be critical and could shift some existing focus and staff time from navigating these challenges to elevating the level of financial analysis being performed and improving processes within the department. As part of the FY 2019-20 budget development, the Finance Department requested three positions for consideration:  Budget and Purchasing Manager  Accountant (Payroll)  Financial Analyst (Accounting) Due to funding constraints, the Manager position was ultimately not approved by the City Manager and thus was not included in the FY 2019-20 Preliminary Budget. The Financial Analyst (Accounting) position was included in the FY 2019-20 Preliminary Budget, but was ultimately deferred as part of budget adoption for future consideration 3 in the Quarter 1 Budget Update. The Accountant position was approved and funded as part of the FY 2019-20 Adopted budget. ANALYSIS: In accordance with the Department’s staffing evaluation, the Finance Department is proposing several staffing changes, including reclassifications and the addition of one fulltime equivalent position. 1. Reclassification of Treasury Specialist to Financial Analyst (Treasury) and Management Analyst (Confidential) to Senior Management Analyst (Confidential) 2. Designation of Approved Accountant (Payroll) to Confidential Unit (existing position) 3. Reauthorization of One Full-Time Equivalent Budget and Purchasing Manager (formerly Budget and Research Officer) and Designation to Confidential Management Unit Item 1 above is to reclassify two positions within the department to higher level classifications. One of the primary challenges the Department identified is the lack of analytical support. While the Department is well staffed with technical support positions, there is limited analytical support in each Unit. Critical responsibilities in a Finance Department include budget development, capital project financial analysis, fiscal review of each City Council Agenda Report, revenue forecasting, labor analysis for negotiations, complex and significant project management, and support to the Finance and Pension Advisory Committee. The proposed reclassifications aligns these positions with the additional job duties needed and allow the positions to provide elevated, analytical support to the Finance Department and other departments. Item 2 is an administrative item from budget adoption and changes this position from non- confidential to confidential. This position would be involved in processing payroll and would have access to confidential personnel information. Therefore, the designation as confidential is important. Item 3 would reauthorize a managerial position and is a critical missing position in the Department that would provide enhanced monitoring of the Budget and Purchasing functions. The lack of this position in the Department structure requires the Finance Director to directly manage those two Units, which provides challenges to the Finance Director’s already significant workload. The Finance Director also serves as the City’s Purchasing Officer, and with the absence of a managerial position to oversee purchasing, all purchases made by City departments are reviewed and approved by the Finance Director. Additionally, with budget being a critical finance function that requires complex analysis and ongoing timely review of budgetary data, this position is necessary to provide key, complex analytical support to the Finance Director. 4 This position would also directly manage the budget development process, with overall direction from the City Manager and Finance Director, and be delegated certain Purchasing Officer duties. This proposed change requires authorization of one additional full-time equivalent to the Finance Department. Approval of the new position also requires approval of a resolution changing the position title to Budget and Purchasing Manager, designating the position as confidential to the Confidential Management Unit, and approving a new salary range. The salary range is based on a recent salary survey since the range has not been updated since the position was filled years ago. A job description is included as Attachment 6 that includes updated information explaining the confidential nature of this position’s duties. After thorough evaluation, the Finance Department believes the Budget and Purchasing Manager position is a higher priority than the Financial Analyst (Accounting) position that was deferred during FY 2019-20 Budget Adoption. If approved, the Finance Department will not seek to authorize that position at the November 12, 2019 Study Session when the City Council considers items that were deferred during the FY 2019-20 budget adoption. ALTERNATIVES CONSIDERED: The City Council could choose not to approve the proposed staffing changes; however, this alternative is not recommended since staff’s evaluation of the existing Finance Department structure determined that these resources are necessary to improve efficiency and the Department’s ability to provide services to staff, the City Council, and community. FISCAL REVIEW: The estimated cost increase for FY 2019-20 the proposed changes is estimated to cost increase is $119,731. There is sufficient funding in the FY 2019-20 Finance Department’s budget for the proposed staffing changes from salary savings. The total ongoing annual cost of these changes is collectively estimated at $220,643 and will be included in future budgets. Proposed Staffing Changes FY 2019-20 Cost Increase Ongoing Cost Increase Reclassification of Treasury Specialist to Financial Analyst (Treasury) $ 9,698 $ 19,395 Reclassification of Management Analyst (Confidential) to Senior Management Analyst (Confidential) 3,040 4,560 Designation of Approved Accountant to Confidential Unit 900 1,541 Reauthorization of Budget and Purchasing Manager 106,093 212,186 Total Cost Increase $ 119,731 $ 237,682 5 There is the potential for cost savings with the proposed staffing changes as it would allow the Department to potentially bring TOT audits in-house, rather than hiring an outside CPA firm to conduct those audits. This would be evaluated further once the position is filled. LEGAL REVIEW: The City Attorney’s Office has reviewed and approved this agenda report and the proposed resolutions. CITY COUNCIL GOALS & PRIORITIES: The proposed allocation of resources better positions the Department to accomplish the following City Council Goals & Priorities No. 3 – Keep the City Fiscally Sustainable. To address our long-term obligations as well as immediate needs; and No. 6 – Good Government and Community Engagement. CONCLUSION: Staff recommends that the City Council: 1. Approve a reclassification of the existing vacant Treasury Specialist position to a Financial Analyst (Treasury) position, and adopt Resolution No. 19-xx (Attachment 1), amending Resolution No. 17-14 by establishing a new classification represented by the Costa Mesa City Employee Association (CMCEA) and establishing the pay ranges for the new classification. 2. Approve changing one vacant Accountant position bargaining unit from CMCEA to Confidential Employees Unit, and adopt corresponding proposed Resolution No. 19-xx (Attachment 2), amending Resolution No. 17-18 by establishing a new classification in the Confidential Employees Unit and establishing the pay ranges for the new classification. 3. Reauthorize one full-time equivalent Budget and Purchasing Manager, previously titled Budget and Research Officer in the Costa Mesa Division Managers Association (CMDMA), and corresponding proposed Resolution No. 19-xx (Attachment 3), amending Resolution No. 17-27 by establishing a new classification in the Confidential Management Unit and establishing the pay ranges for the new classification. 4. Approve a reclassification of the existing Management Analyst (Confidential) position to a Senior Management Analyst (Confidential) position. 6 _________________________________ _________________________________ KELLY A. TELFORD, CPA LORI ANN FARRELL HARRISON Finance Director City Manager ________________________________ KIMBERLY HALL BARLOW City Attorney Attachments: 1. Resolution No. 19-xx Financial Analyst Salary Range 2. Resolution No. 19-xx Accountant Salary Range 3. Resolution No. 19-xx Budget and Purchasing Manager Salary Range 4. Financial Analyst Job Description 5. Accountant Job Description 6. Budget and Purchasing Manager Job Description 7 Resolution No. 19-xx Page 1 of 3 RESOLUTION NO. 19-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, AMENDING RESOLUTION NO. 17-14 BY ESTABLISHING A NEW CLASSIFICATION REPRESENTED BY THE CITY OF COSTA MESA CITY EMPLOYEES ASSOCIATION AND ESTABLISHING THE PAY RANGES FOR THE NEW CLASSIFICATION THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, on March 7, 2017, the City Council adopted Resolution No. 17-14, revising the pay ranges for job classifications represented by the Costa Mesa City Employees Association, effective July 7, 2019; and WHEREAS, the City Council desires to amend Resolution No. 17-14 to establish the new job classification of Financial Analyst and to establish the pay ranges for the new classification. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Costa Mesa as follows: SECTION 1. The Costa Mesa City Council hereby amends Resolution No. 17-14 to establish the new job classification of Financial Analyst and to establish the pay ranges for the new job classification as set forth herein. SECTION 2. Section 1 of Resolution No. 17-14 is hereby amended to add the Financial Analyst job classification at the salary ranges and monthly rates of pay specified below, effective November 10, 2019. Class Title Salary Grade Step Code Plan 1 2 3 4 5 6 7 0057 Financial Analyst CMC 899 $6,915 $7,261 $7,624 $8,005 $8,405 $8,825 $9,266 Monthly $82,980 $87,132 $91,488 $96,060 $100,860 $105,900 $111,192 Annual Tier 1 $39.89 $41.89 $43.98 $46.18 $48.49 $50.91 $53.46 Hourly 5057 Financial Analyst CM2 899 $6,272 $6,586 $6,915 $7,261 $7,624 $8,005 $8,405 Monthly $75,264 $79,032 $82,980 $87,132 $91,488 $96,060 $100,860 Annual Tier 2 $36.18 $38.00 $39.89 $41.89 $43.98 $46.18 $48.49 Hourly Attachment 1 Resolution No. 19-xx Page 2 of 3 SECTION 3. Except as modified by this Resolution, Resolution No. 17-14 shall remain in full force and effect. PASSED AND ADOPTED this 5th day of November, 2019. _____________________________ Katrina Foley, Mayor ATTEST: APPROVED AS TO FORM: _____________________________ _____________________________ Brenda Green, City Clerk Kimberly Hall Barlow, City Attorney Resolution No. 19-xx Page 3 of 3 THIS PAGE IS RESERVED FOR THE CITY CLERK’S OFFICE. STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, BRENDA GREEN, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY that the above and foregoing is the original of Resolution No. 19- xx and was duly passed and adopted by the City Council of the City of Costa Mesa at a regular meeting held on the 5th day of November, 2019, by the following roll call vote, to wit: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the City of Costa Mesa this 5th day of November, 2019. ________________________ Brenda Green, City Clerk Resolution No. 19-xx Page 1 of 3 RESOLUTION NO. 19-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, AMENDING RESOLUTION NO. 17-18 BY ESTABLISHING A NEW CLASSIFICATION IN THE CONFIDENTIAL EMPLOYEES UNIT AND ESTABLISHING THE PAY RANGES FOR THE NEW CLASSIFICATION THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, on March 7, 2017, the City Coun cil adopted Resolution No. 17-18, revising the pay ranges for job classifications in the Confidential Employees Unit, effective July 7, 2019; and WHEREAS, the City Council desires to amend Resolution No. 17-18 to establish the new job classification of Accountant (Confidential) and to establish the pay ranges for the new classification. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Costa Mesa as follows: SECTION 1. The Costa Mesa City Council hereby amends Resolution No. 17-18 to establish the new job classification of Accountant (Confidential) and to establish the pay ranges for the new job classification as set forth herein. SECTION 2. Section 2 of Resolution No. 17-18 is hereby amended to add the Accountant (Confidential) job classification at the salary ranges and monthly rates of pay specified below, effective November 10, 2019. Class Title Salary Grade Step Code Plan 1 2 3 4 5 6 7 0062 Accountant (Confidential) CON 620 $5,893 $6,188 $6,497 $6,822 $7,163 $7,521 $7,897 Monthly $70,716 $74,256 $77,964 $81,864 $85,956 $90,252 $94,764 Annual Tier 1 $34.00 $35.70 $37.48 $39.36 $41.33 $43.39 $45.56 Hourly 5062 Accountant (Confidential) CO2 620 $5,345 $5,612 $5,893 $6,188 $6,497 $6,822 $7,163 Monthly $64,140 $67,344 $70,716 $74,256 $77,964 $81,864 $85,956 Annual Tier 2 $30.84 $32.38 $34.00 $35.70 $37.48 $39.36 $41.33 Hourly SECTION 3. Except as modified by this Resolution, Resolution No. 17-18 shall remain in full force and effect. Attachment 2 Resolution No. 19-xx Page 2 of 3 PASSED AND ADOPTED this 5th day of November, 2019. _____________________________ Katrina Foley, Mayor ATTEST: APPROVED AS TO FORM: _____________________________ _____________________________ Brenda Green, City Clerk Kimberly Hall Barlow, City Attorney Resolution No. 19-xx Page 3 of 3 THIS PAGE IS RESERVED FOR THE CITY CLERK’S OFFICE. STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, BRENDA GREEN, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY that the above and foregoing is the original of Resolution No. 19- xx and was duly passed and adopted by the City Council of the City of Costa Mesa at a regular meeting held on the 5th day of November, 2019, by the following roll call vote, to wit: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the City of Costa Mesa this 5th day of November, 2019. ________________________ Brenda Green, City Clerk Resolution No. 19-xx Page 1 of 3 RESOLUTION NO. 19-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, AMENDING RESOLUTION NO. 17-27 BY ESTABLISHING A NEW CLASSIFICATION IN THE CONFIDENTIAL MANAGEMENT UNIT AND ESTABLISHING THE PAY RANGES FOR THE NEW CLASSIFICATION THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, on April 18, 2017, the City Council adopted Resolution No. 17-27, revising the pay ranges for job classifications in the Confidential Management Unit, effective April 16, 2017; and WHEREAS, the City Council desires to amend Resolution No. 17-27 to establish the new job classification of Budget and Purchasing Manager and to establish the pay ranges for the new classification. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Costa Mesa as follows: SECTION 1. The Costa Mesa City Council hereby amends Resolution No. 17-27 to establish the new job classification of Budget and Purchasing Manager and to establish the pay ranges for the new job classification as set forth herein. SECTION 2. Section 2 of Resolution No. 17-27 is hereby amended to add the Budget and Purchasing Manager job classification at the salary ranges and monthly rates of pay specified below, effective November 10, 2019. Class Code Step Title Grade 1 2 3 4 5 6 7 DIVISION MANAGERS IN THE CLASSIFIED SERVICE 0059 Budget and Purchasing Manager 740 $9,387 $112,643 $54.16 $9,856 $118,275 $56.86 $10,349 $124,192 $59.71 $10,867 $130,404 $62.69 $11,410 $136,925 $65.83 $11,981 $143,777 $69.12 $12,581 $150,970 $72.58 Monthly Annual Hourly SECTION 3. Except as modified by this Resolution, Resolution No. 17-27 shall remain in full force and effect. Attachment 3 Resolution No. 19-xx Page 2 of 3 PASSED AND ADOPTED this 5th day of November, 2019. _____________________________ Katrina Foley, Mayor ATTEST: APPROVED AS TO FORM: _____________________________ _____________________________ Brenda Green, City Clerk Kimberly Hall Barlow, City Attorney Resolution No. 19-xx Page 3 of 3 THIS PAGE IS RESERVED FOR THE CITY CLERK’S OFFICE STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, BRENDA GREEN, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY that the above and foregoing is the original of Resolution No. 19- xx and was duly passed and adopted by the City Council of the City of Costa Mesa at a regular meeting held on the 5th day of November, 2019, by the following roll call vote, to wit: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the City of Costa Mesa this 5th day of November, 2019. ________________________ Brenda Green, City Clerk CITY OF COSTA MESA Established Date: November 10, 2019 Revision Date: N/A Financial Analyst Class Code: 0057/5057 DESCRIPTION: Under supervision, performs a variety of professional-level financial analysis in support of the City's financial management operations; prepares a diverse range of financial reports; reconciles complex financial transactions; and performs related work as required. CLASS CHARACTERISTICS: This journey-level classification is responsible for performing the full range of professional duties in support of the City's financial management operations, working independently, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. ESSENTIAL FUNCTIONS: These functions may not be present in all positions in this class. When a position is to be filled, the essential functions will be noted in the announcement of position availability. Management reserves the right to add, modify, change or rescind work assignments as needed. Performs professional tasks in support of the City's financial management operations; prepares a variety of analyses such as revenue and expenditures, variances, personnel costs, and related fiscal documents. Prepares and/or assists in the preparation of, a diverse range of financial reports, including expenditure/revenue budget to actual comparison, monthly fiscal reports, the City's Comprehensive Annual Financial Report (CAFR), and other periodic financial reports. Conducts analysis of proposals; identifies issues and opportunities; assists with the development of alternative scenarios to improve service levels and lower costs. Explains relevant accounting guidelines to departmental staff; participates in the review and evaluation of requests to ensure compliance with City policies, procedures, and established guidelines; responds to questions, provides information and support to departments. Participates in the preparation, review, evaluation and monitoring of capital improvement program (CIP) plans and budgets; monitors and updates operating and capital budget adjustments and funding changes; reviews CIP requests for financial compliance. Reviews and performs financial analysis of various federal, state, and county grant financial reporting; prepares periodic and ad-hoc financial reports as assigned. Prepares journal entries and reconciliations for complex accounting transactions such as debt issuance and refunding, capital assets acquisition and related transactions. Provides assistance to department management, other City staff, and the public regarding fiscal or operational issues, policies, or procedures. Participates in or directs and monitors assigned projects related to debt management, treasury management and investments; performs research and statistical analysis; prepares and presents reports of findings and recommends appropriate action. Provides assistance in the enhancement of the City's core financial system, including implementing new modules and re-configuring existing applications. Compiles information and works with external parties/outside agencies on various program financial audits. Prepares and submits City Council agenda reports and various other commission, committee, and staff reports, resolutions, ordinances, and correspondence regarding assigned activities. Attachment 4 Prepares cost estimates for labor relations. Performs other related work as required. QUALIFICATIONS GUIDELINES: A typical way to obtain the requisite knowledge and abilities to perform the duties and responsibilities of this classification is as follows: EDUCATION, TRAINING AND/OR EXPERIENCE: Graduation from a four-year college or university with major course work in finance, accounting, economics business administration, public administration, or related field. Responsible professional experience equivalent to four (4) years of full-time experience performing financial analysis, budgeting or accounting. Experience performing financial analysis, budgeting or accounting with a public agency is highly desirable. LICENSE AND/OR CERTIFICATE: Class C California Driver's License. Revocation of license during employment may result in disciplinary action or reassignment. REQUISITE KNOWLEDGE AND SKILL LEVELS: Knowledge of principles and practices of municipal financial management including, but not limited to, budget development and administration, debt management, treasury management, investments, auditing and general accounting. Knowledge of project and/or program management, analytical processes, and report preparation techniques. Knowledge of methods and techniques of administering sound financial management policies and procedures. Knowledge of organization and management practices as applied to the development, analysis, and evaluation of programs, policies, and operational needs of the assigned area of responsibility. Knowledge of research and financial reporting methods, techniques, and procedures. Knowledge of Office of Management and Budget Circular (OMBC). Knowledge of applicable Federal, State, and local laws, regulatory codes, ordinances, and procedures relevant to assigned area of responsibility. Knowledge of complex record-keeping principles and procedures. Knowledge of principles and techniques for working with groups and fostering effective team interaction to ensure teamwork is conducted smoothly. Knowledge of techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and City staff. Knowledge of correct English usage, spelling, vocabulary, grammar, and punctuation. Skill in operating modern office equipment and communication tools used for business functions, including computers and software programs relevant to work performed. REQUISITE ABILITIES: Ability to perform professional duties in support of the City's financial management programs. Ability to assist in developing and implementing goals, objectives, practices, policies , procedures, and work standards. Ability to operate a computer terminal and prepare manual and computerized financial reports, maintain ledgers and journals, and analyze fiscal data and draw logical conclusions. Ability to analyze, interpret, summarize, and present administrative and technical information and data in an effective manner. Ability to prepare clear and concise reports, correspondence, policies, procedures, and other written materials. Ability to understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures, and standards relevant to work performed. Ability to organize work independently, set priorities, meet critical deadlines, and follow-up on assignments. Ability to perform assignments with considerab le independence, accuracy, and attention to detail. Ability to exercise good judgement, flexibility, creativity, and tact in response to changing situations and needs. Ability to communicate clearly and concisely, both orally and in writing. Ability to establish, maintain, and foster positive and effective working relationships with those contacted in the course of work. Ability to work overtime hours as needed. SUPPLEMENTAL INFORMATION: PHYSICAL TASKS AND ENVIRONMENTAL CONDITIONS: Please contact Human Resources for a summary of the essential tasks and environmental factors for this classification. Employee accommodations for physical or mental disabilities will be considered on a case-by-case basis. CITY OF COSTA MESA Established Date: November 10, 2019 Accountant - Confidential Class Code: 0056/5056 DESCRIPTION: This is professional accounting work in maintaining varied municipal fiscal records and systems. CLASS CHARACTERISTICS: Work involves maintaining general and subsidiary ledger; preparation of monthly journal entries; and account reconciliations. Duties also include assisting the Accounting Supervisor with researching and identifying accounting problems. This position class is distinguished from the journey-level Accountant class by serving as the backup for the maintenance and modification of the City’s automated payroll system. Work requires independent judgment on technical accounting and payroll problems of limited variety, but account classifications and major procedures are determined by departmental regulations or by legal requirements. Work is reviewed by the Accounting Supervisor upon completion for over-all quality and accuracy. CONFIDENTIAL EMPLOYEE DESIGNATION: An employee in this classification may have access to decisions or the decision-making process of the City concerning matters related to employer-employee relations and may have access to or may prepare confidential materials and/or information and/or recommendations on behalf of the City in matters relating to employer-employee relations. ESSENTIAL FUNCTIONS: These functions may not be present in all positions in this class. When a position is to be filled, the essential functions will be noted in the announcement of position availability. Management reserves the right to add, modify, change or rescind work assignments as needed. Prepares and proofs month and year end journal entries. Prepares reports for payroll related adjustments for Cal PERS retirement, Reconciles various accounts. Prepares and reconciles quarterly reimbursement grant claim forms. Prepares or assists in the preparation of internal and external financial reports including tracking of capital projects funded by restricted funding sources and grants. Maintains and records activity for fixed assets records (currently maintained and calculated in Excel files), including preparation of year end audit schedules for additions, deletions, and depreciation. Prepares schedules for annual audits and financial statements. In absence of Payroll Coordinator, executes payroll runs, compiles routine reports for payroll activities and directs withholding deposits to appropriate entities. Assists in analyzing data and time records submitted by City departments; resolves inconsistencies to ensure conformance with City policies and regulations, memoranda of understanding, salary resolutions, State and Federal payroll laws, and PERS requirements; verifies salary adjustments and retroactive payback to City employees; makes specialized calculations, including FLSA and PERS. Participating in reconciliation of payroll and tax withholding records, and preparation of quarter-end and year-end payroll reports, including form W -2. Explains City payroll policies and procedures and responds to inquiries from employees regarding Attachment 5 changes in paychecks, time cards and codings. Calculates and conducts research and analysis on payroll related costs and prepares confidential materials, reports and recommendations on behalf of the City in matters relating to labor relations. Participates in meetings and discussions relating to labor relations. Works on special projects and assignments as required. Performs related work as required. QUALIFICATIONS GUIDELINES: A typical way to obtain the requisite knowledge and abilities to perform the duties and responsibilities of this classification is as follows: EDUCATION, TRAINING AND/OR EXPERIENCE: Graduation from a four year college or university with major cour se work in accounting, business administration, or public administration. Three (3) years of increasingly responsible professional accounting and payroll experience. Governmental accounting experience is highly desirable. LICENSE AND/OR CERTIFICATE: Class C California Driver's License. Revocation of license during employment may result in disciplinary action or reassignment. REQUISITE KNOWLEDGE AND SKILL LEVELS: Considerable knowledge of accounting principles and procedures, and of their application to a variety of accounting transactions and problems. Considerable knowledge of principles, practices, methods and procedures of general payroll accounting. Knowledge of the relationship between payroll accounting records and documents, the automated payroll system and the City’s accounting system. Knowledge of office procedures, practices, systems, and equipment as applied to financial operations. Knowledge of the operation of required office equipment. REQUISITE ABILITIES: Ability to acquire knowledge of city ordinances, policies, systems, and procedures governing its financial and payroll administration. Ability to apply accounting principles to the maintenance of payroll, financial and accounting transactions. An understanding of relationship between payroll accounting records and documents, the automated payroll system and the City’s accounting system. Ability to analyze and evaluate accounting and payroll problems and to discern those requiring policy determinations by superiors. Ability to prepare payroll and financial reports/statements in accordance with predetermined requirements. Ability to establish and maintain effective working relationships with co-workers and personnel from other departments. SUPPLEMENTAL INFORMATION: PHYSICAL TASKS AND ENVIRONMENTAL CONDITIONS: Please contact Human Resources for a summary of the essential tasks and environmental factors for this classification. Employee accommodations for physical or mental disabilities will be considered on a case-by-case basis.