To: BOARD OF SUPERVISORS
From: Human Resources Choose an item.
Meeting Date: November 18, 2025
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Human Resources |
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707-234-6600 |
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Department Contact: |
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707-234-6600 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Adoption of Resolution Setting the Salary for the Auditor-Controller at $168,108.00/Annually and Treasurer-Tax Collector at $164,532.00/Annually, Effective January 2027
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Recommended Action/Motion:
recommendation
Adopt Resolution setting the salary for the Auditor-Controller at $168,108.00/annually and Treasurer-Tax Collector at $164,532.00/annually, effective January 2027; and authorize Chair to sign same.
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Previous Board/Board Committee Actions:
On June 25, 2024, the Board of Supervisors adopted Resolution Number 24-105 establishing the compensation of Mendocino County Elected Department Heads and Officials.
Summary of Request:
The Human Resources Department is charged, as part of the overall maintenance of the classification and compensation plan, to evaluate current classifications, create new classifications (including appropriate salary levels), reclassify positions, examine requests for salary grade adjustments, analyze allocations, and make recommendations for additions, modifications, and corrections.
On December 14, 2021, the Board of Supervisors adopted Resolution 21-195, approving the salary of a single-incumbent/single position Auditor-Controller, Treasurer-Tax Collector, concurrent with the Board’s adoption of Ordinance No. 4500, which consolidates the elected offices of the Auditor-Controller and Treasurer-Tax Collector, effective January 2023.
At its November 4, 2025, Board of Supervisors meeting, the Board introduced and waived the first reading an ordinance to re-establish two separate positions reverting to one Auditor-Controller and one Treasurer-Tax Collector. This ordinance is scheduled for consideration for adoption on November 18, 2025.
Salaries for the separate positions of Auditor-Controller and Treasurer-Tax Collector must be established before December 19, 2025, the first day that forms for obtaining signatures for a petition in-lieu-of-filing-fee will be available for the June 2, 2026, Statewide Primary Election.
The recommendations for each salary were developed using previous salaries including the salaries of the incumbents at the time consolidation of offices and following the process used for the 2023 compensation study for elected officials. This process also incorporates the guidelines approved by the Board for county comparables, should there not be a comparator classification at the comparable county.
In the case of Elected Officials, the same comparator counties (Humboldt, Lake, Sonoma) and/or substitution counties (Tehama, Butte, Napa) were used in 2023. Since Sonoma County has a combined office of Auditor-Controller, Treasurer-Tax Collector, Napa County was used as a comparator.
Human Resources contacted each comparable county following the November 4, 2025, Board meeting to obtain annual base salary, health benefits (medical, dental, vision, life and long-term disability) based on the bargaining unit, employer paid social security, Medicare, and retirement. For this study, 2026 health benefit premium rates and social security rates were used.
The proposed salary for the Auditor-Controller position is $168,108 annually, representing a 2.85% increase from the previous Auditor-Controller in August 2022. The proposed salary for the Treasurer-Tax Collector is $164,532.00 annually, representing a 14.96% increase from the previous Treasurer-Tax Collector in March of 2022.
The current salary for the Auditor-Controller, Treasurer-Tax Collector is $179,792.65. During the 2023 market study, this combined classification was reviewed and determined to be above market.
The fiscal impact shown below reflects the salary for two (2) Elected Officials including benefits.
Alternative Action/Motion:
Do not adopt recommendation and direct staff.
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: All
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: Budget Unit 1110 & 1130 |
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current f/y cost: N/A |
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budget clarification: Effective January 2027; Fiscal Year 2026-2027 |
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annual recurring cost: Budget Unit 1110, $285,784; Budget Unit 1130, $279,704 |
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budgeted in current f/y (if no, please describe): N/A |
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revenue agreement: N/A |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Choose an item.
CEO Comments:
FOR COB USE ONLY
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Executed By: Deputy Clerk |
Final Status: Item Status |
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Date: Date Executed |
Executed Item Type: item |
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