To: BOARD OF SUPERVISORS
From: Human Resources
Meeting Date: July 29, 2025
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Department Contact: |
Cherie Johnson |
Phone: |
707-234-6600 |
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Department Contact: |
Brandy Dalzell |
Phone: |
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 Amending the Position Allocation Table as Follows: Budget Unit 1920 (Retirement), Add 1.0 FTE, Confidential Retirement Accountant $73,632.00 - $89,502.40/Annually; Delete 1.0 FTE, (Position No. 4747) Confidential Accountant-Auditor II, $73,632.00 - $89,502.40/Annually
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Recommended Action/Motion:
recommendation
Adopt Resolution amending the Position Allocation Table as follows: budget unit 1920 (Retirement), add 1.0 FTE, Confidential Retirement Accountant $73,632.00 - $89,502.40/annually; delete 1.0 FTE, (Position No. 4747) Confidential Accountant-Auditor II, $73,632.00 - $89,502.40/annually; and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
On June 24, 2025, the Board of Supervisors adopted the Master Position Allocation Table for the FY 2025-2026 Budget, Resolution Number 25-111.
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 July 16, 2025, the Civil Service Commission approved the establishment of a new classification titled Retirement Accountant. This new classification addresses a critical gap in the current classification structure, where no existing role specifically encompasses the specialized financial, regulatory, and reporting responsibilities associated with public pension systems governed under the County Employees Retirement Law of 1937. This new classification is essential to ensure the accurate and compliant administration of retirement fund accounting, financial reporting, and benefit processing.
The Confidential Retirement Accountant will be responsible for performing complex professional accounting work specific to retirement systems, including financial statements in accordance with GASB requirements, and the reconciliation of retirement contributions, benefits, and investment income. The position requires a deep understanding of pension-related accounting principles, relevant government regulations, and fiduciary responsibilities.
This classification will support the Retirement Financial Investment Officer with the annual budget, board of retirement, and county departments by ensuring the integrity of retirement-related financial data and providing expertise that is currently not captured under general accounting classifications. By establishing the Confidential Retirement Accountant role, MCERA can strengthen compliance, enhance financial transparency, and better manage the complexities of public retirement fund accounting.
MCERA has collaborated closely with Human Resources over the past several months to prepare for this change. During the Fiscal Year 2025-26 budget hearings and conference, MCERA received approval to add one full-time equivalent (1.0 FTE) position by including the Confidential Accountant-Auditor II classification to the Position Allocation Table. With the recent approval of the Retirement Accountant classification, this request now seeks to replace the previously allocated Accountant-Auditor II position with the newly approved Confidential Retirement Accountant classification to better align with MCERA's operational needs.
There is no fiscal impact with the add/delete request as the classification are at the same salary grade.
The County has fulfilled its obligation under Myers-Milias Brown Act (MMBA) with the affected bargaining unit.
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 1920 |
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current f/y cost: N/A (includes cost of benefits) |
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budget clarification: No fiscal impact. |
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annual recurring cost: N/A (includes cost of benefits) |
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budgeted in current f/y (if no, please describe): Yes |
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revenue agreement: N/A |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Yes
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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Number: |
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