91-1858 �'-�����i f:1�:�� Council File # �-�O�JJ�
�:� / �
, Green Sheet � �,�Q ��
RESOLUTIO
. �'1( OF SAINT PAUL, MINNESOTA
� �
Presented By %� � — �- `�Z.
� �
�ferred To ��G�-G�yL2'�� Committee: Date �C�'�' L /
An Administrative R�solution changing the
rate of pay for Accounting Technician IV
in the Salary Plan and Rates of Compensation
Resolution.
RESOLVED, that the rate of pay for the classification of Accounting
Technician IV be changed from the rate set forth in Grade 46, Section ID2, to
Grade 44, Section ID2, of the Technical Standard Ranges in the Salary Plan and
Rates of Compensation; and be it
FINALLY RESOLVED, that this resolution shall take effect and be in force on
the first pay period after the passage, approval, and publication of this
resolution.
Y� Nays Absent Requested by Department of:
zmon
oswi
on � OFFICE OF PERSONNEL AND LABOR RELATIONS
8CC8 ee / ��
e ma �
une � �� � C
i son � By: �iL� C .
— � .
Adopted by Council: Date o2.��� � , Fo ppr �ed by City Attorney
Adoption Cer e Counci S cr tary gy: �
;�
By' Approved by Mayor for Submission to
Approved by �Iayo : Date
��� 2 4 counci�
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By: ���Y /Il�� By: .1�,/z�-��/
P�#������� �R�i.� 1} '�z
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DEPAHTMENT/OFFICE/OOUNCIL DATE INITIATED
' Rel. 5 15 91 GREEN SHEET NQ _15094
C NTACT PER30N&P INIT U INITIAUDATE
, m DEPARTMENT DIRECTOR �, �CITY COUNCIL
John Shockl�y/Karen Sanc 2Z X�F221 ASSIGN CITYATfORNEY �_4 l fl �CITYCLERK
NUMBER FOR
MUST BE ON COUNCIL AOENDA BY(DATE) ROUTING U ET DIRECTOR �FIN.&MGT.SERVICES DIR.
ORDER AYOR(OR ASSISTANn �
TOTAL#OF SIGNATURE PAGiES 1 (CLIP ALL LOCATIONS FOR SIGNATURE)
ACTION REQUE3TED:
Regrade Accounting Technician IV class from Grade 46 to Grade 44 of the Technical Standard
Ranges.
RECOMMENDA710NS:Approve(A)or Reject(R) PERSONAL SERVICE CONTRACTS MUST ANSWER THE FOLLOWINti GUESTIONS:
_PLANNINCi COMMI3310N _CIVIL 3ERVICE COMMISSION �• Has this person/firm ever worked under a contract for this department?
_CIB COMMITTEE _
YES No RECEIVED
2. Has this person/firm ever been a city employee?
_3TAFF - YES NO
_ DISTRICT COURT _ 3. Does this person/firm
possess a skfll not normally possessed by Qi��rre�t�y.�pp��ee?
$UPPORTS WHICH COUNCIL OBJECTIVE? YES NO `� -� ���
Explaln ail yes anawers on separate shset snd attach to g[4�t¢e�TTO�N EY
�;I Y
INITIATINQ PROBLEM,ISSUE,OPPORTUNITY(Who,Whet,When,Where,Why):
See attached. RECEIVfD
S EP 1 g 1gg1
MAYOR'S OFFICf
ADVANTAOE3 IF APPROVED:
See attached.
REC�IVED
P�AY 211991
DISADVANTAOES IF APPROVED:
F�UDG��t O�FICE
None.
RECEIVED
SEP 2 5 1991
CITY CLERK
DI3ADVANTAGES IF 1JOT APPROVED:
Unnecessarily create a new classification. Couneii Rec��r�h Cer�ter
SEP 2 3 1991
TOTAL AMOUNT OF TRANSACTION S COST/REVENUE BUDGE7ED(CIRCLE ONE) YES NO
FUNDING SOURCE ACTIVITY NUMBER
FINANCIAL INFORMATION:(EXPLAIN) �(a/
IN
NOTE: COMPLETE DIRECTIONS ARE INCLUDED IN THE GREEN SHEET INSTRUCTIONAL
MANUAL AVAILABLE IN THE PURCHASING OFFICE(PHONE NO.298-4225).
ROUTING ORDER: ��
Below are correct routings for the five most frequent types of documents:
CONTRACTS(assumes authorized budget exists) COUNCIL RESOLUTION(Amend Budgets/Accept. Grants)
1. Outside Agency 1. Department Director
2. Department Director 2. Ciry Attorney
3. City Attorney 3. Budget Director
4. Mayor(for contracts over$15,000) 4. Mayor/Assistant
5. Human Rights(for contracts over$50,000) 5. City Council
6. Flnance and Management Services Director 6. Chief Accountant, Finance and Management Services
7. Finance Accounting
ADMINISTRATIVE ORDERS(Budget Revision) COUNCIL RESOLUTION(all others, and Ordinances)
1. Activity Manager 1. Department Director
2. Department Accountant 2. City Attorney
3. Department Di�ector 3. Mayor Assistant
4. Budget Director 4. Ciry Council
5. Ciry Clerk
6. Chief Accountant, Finance and Management Services
ADMINISTRATIVE ORDERS(all others)
1. Department birector
2. City Attorney
3. Finance and Management Services Director
4. City Clerk
TOTAL NUMBER OF SIGNATURE PAGES
Indicate the�of pages on which signatures are required and paperclip or flag
each of these pages.
ACTION REQUESTED
Describe what the projecUrequest seeks to accomplish in either chronologi-
cal order or order of importance,whichever is most appropriate for the
issue. Do not write complete sentences. Begin each item in your list with
a verb.
RECOMMENDATIONS
Complete if the issue in question has been presented before any body,public
or private.
SUPPORTS WHICH COUNCIL OBJECTIVE?
Indicate which Council objective(s)your projecVrequest supports by listing
the key woM(s) (HOUSING, I#ECREATION, NEIGHBORHOODS, ECONOMIC DEVELOPMENT,
BUDGET, SEWER SEPARATION). (SEE COMPLETE LIST IN INSTRUCTIONAL MANUAL.)
PERSONAL SERVICE CONTRACTS:
This information will be used to determine the ciry's liability for workers compensation claims,taxes and proper civil service hiring rules.
INITIATING PROBLEM, ISSUE, OPPORTUNITY
Explain the situation or conditions that created a need for your project
or request.
ADVANTAGES IF APPROVED
Indicate whether this is simply an annual budget procedure required by law/
charter or whether there are specific ways in which the City of Saint Paul
and its citizens will benefit from this projecUaction.
DISADVANTAGES IF APPROVED
What negative effects or major changes to existing or past processes might
this projecUrequest produce if it is passed(e.g.,traffic delays, noise,
tax increases or assessments)?To Whom?When? For how long?
DISADVANTAGES IF NOT APPROVED
What will be the negative consequences if the promised action is not
approved?Inabiliry to deliver service?Continued high traffic, noise,
accident rate?Loss of revenue?
FINANCIAL IMPACT
Although you must tailor the information you provide here to the issue you
are addressing, in general you must answer two questions: How much is it
going to cost?Who is going to pay?
, , CODE: 36174 Q� ��,� �
BU: 02
EFFECTIVE:
PROPOSED TITLE OF CLASS:
ACCOUNTING TECHNICIAN IV
DESCRIPTION OF WORK
General Statement of Duties: Performs supervisory and skilled
accounting and suditing work maintair►ing funds, financial records, and books of
accounts and preparing financial reports for a department or a large division;
and performs other related duties as required. .
�upervision Received: Works under the general technical and
administrative supervision of a higher level accountant or a division or
department head.
Suuervision Exercised: Exercises within a unit general technical and
administrative supervision over clerical, technical and/or lower level
professional accounting employees.
TYPICAL DUTIES PERFORMED
The listed examples may not include all the duties performed by all positions
in this class.
Supervises and performs the maintenance of revenue and expenditure accounts,
general ledger� and various books of accounts of a division or department.
Performs internal suditing work of various books of accounts, records, reports,
statements, and other financial information of a division or a department.
Designs and installs basic accounting systems and procedures.
Assists in the compilation and preparation of the annual financial statement of
the division or department.
Assists in the compilation and preparation of budget materials; prepares budget
estimates.
Maintains budgetary control accounts.
Prepares various financial reports� administrative orders, and council
resolutions.
Performs cost studies of a segment of a division or department's operations.
KNOWLEDGE, SKILLS AND ABILITIES
Considerable knowledge of accounting principles, methods, procedures, and
techniques.
Considerable knowledge of government accounting, auditing, and financial
reporting.
(continued on reverse side)
ACCOUNTING TECHNICIAN IV
Page 2
PROPOSED TITLE OF CLASS: • � -
ACCOUNTING TECHNICIAN IV
Working knowledge of laws, regulations, and administrative decisions pertaining
to departmental accounting.
Working knowledge of government appropriation and budget principles and
administration. _
Considerable ability to plan, organize, and supervise the work of others.
Considerable ability to communicate both orally and in writing.
Considerable ability to operate modern office equipment.
MINIMUM QUALIFICATIONS
High school graduation and at least 50 credit hours in courses acceptable
towards the �unior accounting certificate as given by the University of
Minnesota and two years of experience as an Accounting Technician III or
equivalent. (No substitution for education.)
ACCOUNTING TECHNICIAN N
_.. . l/-/����
� � � CITY OF SAINT PAUL
Offic• of Personnol and I.�bor R�Iation�
,' Clsssfficetion and Compensation Dfviatort
265 C�ty XaI1, Sa�nt Psu1, HN 55102
612•298-4221
T0: Kathy Mohrland
Division of Public Health
FROM: Karen Sanchez rl� _
Classification and Compensation Division '
DATE: March 12� 1991
RE: Classification Study Results - 2nd Appeal
� I have reviewed the QES ratings of your position for Effect of
Actions and Amount of Discretion. Bas�d upon your explanations� I
recommend that the rating for Amount of Discretion be changed from
Level 3 to 4. However. I see rio �ustification for changing the
rating for Effect of Actions. The explanations for which are as
� follows:
RE: EFFECT OF ACTIONS
The informatioa, acaistance, and advice you provide to the program
managers or activity �anagers and to the computer person are part of
your primary duty a� the lead accounting person in the division�
consistent with Level 3 definition of principal output or mission and
direct product or service. By providing assistance to the program
managers� your work directly affects the financial aspect of their
programs, consistent with Level 3, but does not eneure the proper
design or operation of those programs, inconsistent with Level 4.
It is the re�ponsibility of the program managers to ensure the proper
design or operation of their programs.
The following are the ratings of some city positiona which were
studied by the conaultants in the 1984 comparable worth study: Chief
Accountant - Level 5� departmental accountant - Level 4� Accountant
III and Accounting Technician IV - Level 3� and high level program
managera in the Division of Public Health Mere rated Level 4.
RE: AM�UNT OF DISCRETION
I recommend that the rating be changed froa Level 3 to 4 for this
factor based on youz explanation that the sccounting unit of the
Division of Public Health operate� independantly, that the —
departmental accountant does not reviaw your Mork� and that you take
full technical responsibility for the end results. Al1 of which are
conai�tent with the higher leval definition.
I2.ECOMMENDATI ON•
The additional.points bring your total QES points from 2275 to 2335
points� which is equivalent to Grade 44 of the Technical Standard
Ranges. �•
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' ' CLASSIFICATION STUDY F:EPORT
.
' CLASS STUDIED: Accounting Technician III
INCUMBENT: Joyce Bluel
STUDIED BY: Karen Sanchez
DATE STUDIED: February 1991
PERSONS CONTACTED: Joyce Bluel and Dick Rupert �
APPROVAL OF CLASSIFICATION � COMPENSATION MANAGER: •
DATE: 3 - Z I� ��
Back r� ound
� The department requested an audit of the Accounting Technician III
position held by Joyce Bluel. It was etated in their memo of
February 1, 1991, that the responsibilities of the position have
substantially increased over a period of years and that they believe
that for some time now the incumbent has been performing duties
comparable to the Accounting Technician IV class.
�tud�Components
Review of the job profile.
Interviews with the incumbent and immediate supervisor.
Comparisons with other classes and positions.
QES evaluation and analysis.
�ob Descri�tion
The position is responsible for providing a full range of cost
accounting services to two major funds of the Department of Public
Works - Capital Pro�ects Fund and Engineering Fund; and provides
limited cost accounting services to three other funds - Street
Lighting and Assessment Fund, two Debt Service Funds, and Special
Assessment Fund. Of the City's $52.SM Capital Improvement Projects
in 1990, $41.5M belongs to Public Works. The positian spends 45$ of
the time working on the capital pro,jects fund, 40$ on the engineering
fund, and 15� on the other funds and related duties.
Responsibilities Include:
Posts disbursements and receipts to the capital projects in manual
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'� ' ledgers; checks computations and approves requests for payment by
contractors; and makes sure that there is authorization to pay and
( adequate appropriations in the budget to cover the disbursements.
Posts disbursements and receipts to the engineering fund; checks
the coding and calculation of direct costs, fringe benefits, and
indirect costs or overhead expenses, which add up to the total cost
of engineering services; tabulates, checks, and submits monthly work
in progress and deferred revenue reports to the managers for their
review.
Makes various journal entries to adjust changes and corrections on
expenditures and receipts� fixed asset inventory, and depreciation
expenses within a given period; calculates depreciation, accrual, and
overhead rates; and occasionally prepares cost pro�ections.
Assists managers in preparing administrative orders and council
resolutions.
Prepares inter-departmental invoices and reimbursement requests for
costs on capital pro,jects from bond funds, municipal, state� and
federal funding sources,
Prepares annual and interim financial reports on the Capital Pro�ects
Fund and Engineering Fund such as general ledger audit reports,
balance sheet, income statement, statement of changes in retained
earnings� supporting schedules, and cash flow statement.
Performs necessary calculations using established accounting
procedures to make sure that all disbursements match with receipts
using the city-wide computerized accounting system FM80 and Public
Works cost accounting system.
Assists in the preparation of the budget by editing narratives,
checking calculations, compiling financial indicators; and
participates in the budget review with the Budget Office and City
Council. �
Acts as accounting resource person to department personnel.
�omvarison to Class S�E�t+i fi r�nti nna
The position was compared to the Accounting Technician III and IV
class specifications,
The comparisons revealed the following:
The position is more comparable to the Accounting Technician IV than
the III class for the following reasons:
1. The positions allocated to the Accounting Technician III class
perform skilled accounting work maintaining and auditing financial
records and books of accounts. The positions allocated to the
Accounting Technician IV class perform responsible supervisory and
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' ' skilled accounting and suditing work involving maintenance of
funds and records and preparation of financial reports for a
. department or a large division.
The responsibilities of the position in question go beyond the
mere compilation and processing of receipts, billing, and
disbursements, posting entries, and maintaining ledgers. The
position performs responsible supervision over such operations;
audits and ensures accuracy and completeness of a variety of
accounts. Assists in the compilation and preparation of the
annual financial statement of the department and maintains
budgetary control accounts which are typical duties performed at
the higher level. It is responsible for the Capital Pro�ects Fund
aad Engineering Fund for the department, which are large and
complex cost accounting systems. The position performs accounting
work requiring interpretation and analysis of financial records
and accounts consistent with the higher level duties, such as,
performing complex calculations of total engineering services
costs, deferred revenue, depreciation, and accrual; tracking
cumulative project construction costs ranging from 1 - 5 years;
preparing various annual and interim financial reports for use by
managers in decision making� control� and evaluation of pro�ects;
and the position is relied upon by the construction engineers and
fund managers for assistance in knowing the financial and spending
status of their pro�ects and suggestions for alternative source of
funding or transfer of funds to another account to stay within
budget.
2. The positions allocated to the Accounting Technician III class
exercise supervision over clerical and technical accounting
positions. The positions allocated to the Accounting Technician
IV class exercise supervision over clerical, technical, and lower-
level professional accounting positions. The position supervises
only clerical employees, however, in the absence of the department
accountant, the position is in charge of the operation.
3. The emphasis with the accounting technician III class is on
thorough knowledge of bookkeeping practices and procedures. Wider
lrnowledge of departmental accounting and governmental accounting
are required at the higher level. The responsibilities of the
position would require such broad knowledge of governmental and
departmental accounting as the higher level class.
Com�arison to Other Positions
r�neral State ent of DLrtps•
Accounting Technician III, "Performs skilled accounting work
maintaining and auditing financial records and books of account."
Accounting Technician IV, " Performs responsible supervisory and
skilled accounting and auditing work involving maintenance of funds
and records and preparation of financial reports for a department or
large division."
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' ' Degartment-wide•
� Currently, the accounting section of the Department of Public Works
' consists of an Accountant IV� who is the department accountant� an
Accountant II, Accountant I, Accounting Technician III (the position
in question) , Accounting Technician I, Accounting Clerk I�
Clerk-Typist III, and a Clerk III.
Previously, the department accountant was an Accountant V and there
was an Accountant III and an Accounting Technician IV position. The
incumbents of these positions were promoted, transferred� and
retired, respectively. '
The aforementioned professional and technical accounting positions
are each assigned their respective funds to manage. They are all
responsible for providing a full range of accounting services for
these funds ranging from posting entries, tracking transactions,
calculations, matching expenses and revenues, and preparing financial
records and reports. And they all participate in the budget process
and their own section of the general fund. However� the Accountant
'II position and the position in question handle the largest and most
complicated accounts in Public Works. The Accountant II handles the
Sewer Fund ($48M) and Street Fund ($17M). The position in question
handles the Capital Pro�ects Fund ($41.SM) . Each position is
alternately assigned to close the General Fund. In addition� the
position in question handles the Engineering F�nd and three other
smaller accounts. But because most construction pro�ects are
long-term pro3ects, the position in question has to handle a large
number of accumulated transactions, which requires greater detail and
analysis in tracking and postiag to the proper accounting period.
The position is in charge of the operation in the absence of the
department accountant.
Overall, the size and complexity of the two. major funds managed by
both the Accountant II and the position in question are comparable.
However� the position in question handles three additional funds and
is relied upoa more in the absence of the department accountant.
City-wide•
Currently, there are three Accounting Technician III positions in the
City - in Finance, Public Health, and the position in question in
Public Worlcs. The position in Public Health was recently studied and
was recommended for allocation to the Accounting Technician IV class.
There are no current incumbents of the Accounting Technician IV
class� therefore� comparisons cannot be made.
Overall, the comparisons revealed that all three posizions are
comparable in complexity and level of responsibility. All three
positions perform the same facets of accounting work and provide a
full range of accounting services. They all take the lead and/or
supervise the maintenance and auditing of ma�or funds; prepare
various financial reports where interpretation and analvsis are
performed; assist in the preparation of the budget; an�� provide
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" ' ' information, assistance, and advice to the fund or activity managers.
The size of the funds and the number of activities or pro,jects and
transactions within the funds affecting the complexity of the
,� accounting work involved are more comparable between the positions in
Finance and Public Works. These two positions perform more tedious
and complicated accounting work. The position in Public Health
performs skilled accounting and suditing work of the General Fund and
Special Revenue Funds; and performs responsible supervisory work over
the four functional areas of accounting, billing, personnel/payroll
and procurement. It is more comparable to the position in Public
Works in terms of dealing with multiple source funding and the
preparation of administrative orders and council resQlutions.
nance - The work performed by this position has city-wide impact.
The position is responsible for 3 funds, namely� the City's
Comprehensive Annual Financial Report� City's Capital Improvement
Pro�ects, and the Permanent Improvement Revolving Fund. The position
assists the department accountant in the compilation and preparation
of the City's CAFR, There are about 150 individual city funds or
accounts that the position must schedule and follow through with the
departments for �ubmission of reports� and performs initial review of
all statements. The Capital Improvement Pro,jects is worth about �
$51 M in 1990 in expenditures and transfers, there are 200-250
activities and 1000 pro�ects involved. The position reviews
contracts for budget authority and approves payment� maintains
ledgers� takes care of all budget amendments for capital pro,�ects
from the Budget Office. Deals with the departments a lot on capital
pro3ects expenditures to make sure cost is reflected on the right
projects. The position provides technical support to the other
departments regarding capital pro�ects, major construction� and bonds
sale. The position does not supervise.
Public Works - The position is responsible for 2 large funds and 3
smaller funds of the department - Public Works Capital Pro�ects Funds
and the Engineering Fund. The Engineering Fund, which is an internal
service accounting system, is considered as one of the more complex
cost accounting systems in the City. There about 250 activities in
the capital pro,jects fund. Because of the size and cumulative costs
of construction projects, the position has to perform calculations of
overhead rates, depreciation, and accrual� not to mention the
;reaendous volume of paper work i:rvolved. The position supervises a
Clerk-Typist III and a Clerk III.
Public Health - The position supervises accounting, billing�
personnel/payroll, and procurement functions. It is relied upon
heavily by the division manager in budget preparation, financial and
cost accounting systems of the division. The accounting system of
the division is mostly independent from supervision and review by the
department accountant for the Department of Community Services. It
is responsible for the General Fund and Special Funds of the Division
of Public Health. The position supervises 7 1/2 employees ranging
from Accounting Clerk I and II and Clerk III to a Procurement
Specialist.
r
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' ' 4.E.S. Evaluation and AnalYSis
� The position was evaluated at 2330 points, which is equivalent to
Grade 44 in the Technical Standard Salary Ranges.
ltecommendation
Based on the results of the comparisons and the QES evaluation and
analysis, I recommend that the position be allocated to the
Accounting Technician IV class in Grade 44 of the Technical Standard
Ranges. (A 20-day notice has been sent out to re-grade Accounting
Technician IV from Grade 46 to 44.) '
c
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� • ACCOUNTING TECHNICIAN IV �� � �a ��
Initiating Problem. Issue Opportunity (Who What When Where Why) •
Two Accounting Technician III positions were studied at the request of
the department for a possible upgrade to the Accounting Technician IV
class. Accounting Technician III and IV are assigned in Grade 40 and 46
of the Technical Standard Ranges, respectively. Both positions were
evaluated at Grade 44 in which there are no appropriate classifications
to allocate the two positions, Accounting Technician IV, which would be
the next higher level and the most logical progression in the class
series, is two grades higher, There have been no positions allocated to
this class for several years, And, we do not anticipate any other
Accounting Technician III positions exceeding the grade evaluation of
the two studied positions. It appears that the Accounting Technician IV
class is over valued in Grade 46. Therefore, we request that it be
regraded to Grade 44 and, in turn, create a more realistic path for
career advancement for accounting technician positions.
Advanta�,es if approved
The salary costs of upgrading the two positions in Grade 46 would be as
follows:
Bi-weekly Bi-weekly Amount of Number of Totals
current current Increase Incwnbents
III level IV level
$1672.26 $1967.19 $294.93 x 1 $294.93
$1698.26 $1993.19 $294.93 x 1 $294.93
TOTAL COSTS PER PAY PERIOD $589.86
NUMBER OF PAY PERIODS X 26.1
SALARY COSTS FOR 1991 $15,395.35
Whereas, in Grade 44, the salary costs would be as follows:
Bi-weekly Bi-weekly Amount of Number of Totals
current current Increase Incumbents
III level IV level
$1672.26 $1864.93 $192.67 x 1 $192.67
$1698.26 $1890.93 $192.67 x 1 $192.67
TOTAL COSTS PER PAY PERIOD $385.34
NUMBER OF PAY PERIODS x 26.1
SALARY COSTS FOR 1991 $10,057.37
A difference of approximately $5337.97.
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� ' CIASSIFICATION STUDY REPORT
i
' CIASS STUDIED: Accounting Technician III �
INCUMBENT: Kathleen Mohrland
STUDIED BY: Karen Sanchez
DATE STUDIED: September 1990
PERSONS CONTACTED: Katherine Cairns, Public Health Services l�Ianager
(immediate supervi�or)
Robert M. Beikler, Accountant IV (Community Services
Administration, Dept. Accountant)
Iacumbent
APPROVAL OF CIASSIFIC�ATION b COMPENSATION MANAGER: • ., 2 .��� �t
DATE: 9� Z 7- �G�
. Back�, ound
The position was studied at the request of the department. after the
incumbent had requested a study of her position.
Previously, the position in question reported directly to the Health
Administration Manager, who is the manager of Support Services for
the Division of Yublic Health. As of April 1990. the position was
placed directly under the supervision of the Public Health Services
l�anager. and concoaitantly the procurement section aa� added on as
one of the sections under its immediate superviaion.
Studv Comvonents
Review of the job profile submitted by the incumbent.
Comparisons to •Accounting Technician III and IV. Accountant II and
III class specifications.
Comparisons to Accounting Technician III, Accountant II and III
positions using several previously submitted job profiles.
QES evaluation and analysis.
,Job Description �
The position in question performs skilled accounting work; and
supervises the accounting, billing, personnel/payroll. and
procurement sections of the Division of Public Health. '
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� • Aasponsibilities include:
I�Iaintains. analyze8� and audits various books of accounts in the
General Fund and Speciel Revenue fla►ds.
' Prepares e�cpenditure reports or grant report� for reimbursement of
apecial revenue funds; and meets vith the state auditora.
Audits all expenses of the division; makes sure there is budget
authority and available funds for all expenditures; and reviews
reports, remittances� and billing.
Prepares administrative orders. council resolutions, and budget
transfers.
l�ionitors reimbursements of subgranta. ,
Signs off oa all requisitions. pay vouchers, and purchase orders.
Provides necessary it►formation to the activity managers in the
preparation of the operating budget; =eviews forms end supervises
the typing and asaembliag of the aanual budget; and provides the
activity managers Nith monthly financial status report.
. Prepares various financial records and reports such as �ournal
entries, balance sheet. �tatement of zevenue and expenditures
and change in fund balance� schedule of axpenditures,
ancumbrarcces, indirect cost proposal. salary needs estimate�
and interim financial reports u necessary.
Co�„parison to Class SgS��f'{��*'inne
A r�view of the claas specifications for the Accounting Technician
III snd IV snd Accountant ZI and III classes revealed that the
position in question perforsa all the duties listed in the class
specifications for Accounting Technician III and Accountant II
classes with one sxcaption. that of adninistering aid programs.
a duty which can be particular to a position or departsental
operations. It i� not comparable to that of Accounting Technician
IV in that position� allocated to thi: class perform responsible
supervisory pork over clerical and lower level professional and
technical accouating personael. The poaition in question supervises
clerical perso:utel only. It is not cosparabla to that of Accouatant
III in that the positio�s allocatad to thia class perform
seapon�ible profaasional aork and superviae clerical and lower level
profesaional and technical iccounting personnel. The position in
question is a technical position and, again� it does not supervise
professional and technical accountiag personnel.
�omnarison to Other Posit �*+�
?he position in question was compared to the positions allocated
to the Accounting Technician III. Accountaat ZI and III classes.
Currently, there are three Accouating Technician III positions in
the City - the position in queation (Public Health)� Finance, and
Public Works. A r�view of the duties of these three positions
revealed that all three perforan technical accounting duties and
rseponsibilities at a comparable level of difficulty or complexity. �
Although the scope and complexity of the vork of the position in
question might have increased over time� as claimed by the
incumbent. the level or degree of complexity is within the same r .
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,. . .
. � . .
� � =�nge aa that of the otlzer two Accounting Technician III positions.
� pe have raviewed and compared some sajor aspecta of accounting t+hich
' affects the complexity of the work im►clved in all three positions�
such as: the �ize of fur►ds handled� number of activities within a
fund. level of interaction with city managers and the state auditor,
and ihe type and/or variances of funding sources within a fund. The
results of such comparisons support our finding that the po�ition in
question performs duties similar or comparable to the other two
Accouatiag Tech III positions.
Currently. there are no positions allocated to the Aceounting Tech
IV, therefore. ao comparisoas can be made. However, to reiterate
what is stated on the class specification, positions allocated to
this class perform responsible supervisory work over clerical and
lower level professional and technical accounting personnel. The
- position in question does not supervise any lower level professional
or technical accounting personnel.
Although the Accountiag Technician III clasa is aupposed to be
equivalent to the Accountant II class. a review of the Accountant II
position in Parks and Racraation (one of the four divisions in the
Department of Community Services including Public Haalth �vt►eze the
position in question ia) revealed that the Accountant ZI position
performs aven sora complex accounting Mork as compared to that of
the position in quastion. Although there is not auch grant
accounting im►olved as compared to the Division of Public Health�
the Accotu►tant II pozition perforss in-depth cost accounting
inalysia involving a more detailed accounting and extensive
calculations of various projects, the axamples of �vhich are: 4 golf
coursas, 3 city sai�ing pools. Phalen Beach. 45 recraation centerr
and 140 buildings.
Currently, ttiere ara 3 Accountant III position� (certified) in the
departsenta of Finance u�d l�tanagement Servicea� Planning and
Economic Development� and Public Worlc�. There are no Accountant III
positions at t2se divisioa laval. Of the thr�e Acco�mtant III
�oaitions. tNO priaarily dasign and install coaputerized accounting
systems im�olving analyzing. d,esigning. developing. testing and
evaltaating various computer accounting applications. The other
positioa is responsible for aaintaining� balancing, and preparing
fund ttatements•and combined �tatements of aa�igned city-wide
accounts or #unds. �he position in question doe� not perform
these duties.
Q.E.S. �aluation an Analvsis
The QES evaluation and analysis supports allocation o� the position
to the same grade, vhich is Grade 40 in the Technical �Salary Ranges.
Recommendation
Based on the results of the comparisons and the QES evaluation and
analysis� it is recommended that the position remain allocated to
the �ame •grade. .
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CIASSIFICATION STUDY REPORT - ADDENDUM
�� CIASS STUDIED: Accounting Technician III
INCUMBENT: Kathy Mohrland
STUDIED BY: Karen Sanchez
DATE STUDIED: September 1990
PERSONS CONTACTED: Kathy Cairns, Bob Beikler� Kathy llohrland
APPROVAL OF CIASSIFICATION b COMPENSATION MANAGER: !� '1/I J - /Isr �
DATE: ( — Z �/— CI�
Back�round
I received an appeal of initial determination on the Accounting
Technician III position held by Kathy Mohrland. In December of 1990,
I met individually pith Kathy Cairns to axplain my determination; and
vith Kathy llohrland to discuss her appeal. She clarified some
aspects of her work and submitted in writing additional information
about her position. I ra-evaluated the po�ition based upon that
additiorial information.
Evaluation and nalvsis
The additional information provided by the incumbent in writing and
during our aecond seeting clarified certain aspects of her �vork �hich
changed my initial evaluation of the position. Those changes are as
follows:
x�owled�es gq�q +Lired - The position designs and installs accountir►g
systems and procedures; compiles and prepares the annual financial
atatements of the Diviaion of Public Health; aaintains budgetary
controls of all diviaion accounts; handlea complex speciel funds;
develops specialized cost studies; prepares indirect cost proposals;
and provides advice and technical assistance to the ataff and
activity managers. In addition� the position supervise� the four
functional areas of accounting� billing, procurement� and
personnel/payroll. The level of irnowledges required for such
respensibilities is coneister►t with the QES Level 7 definitioa and
guideline. ..
Hazards and Stress - The position has to ad�ust plans, guidelines�
and schedules to frequently changing requirements. The position
mar►ages four different areas with varying requirements and aometimes
conflicting deadlines. The position has to deal with various
accounts and reporting requirements due to multiple sources fuading. �
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Deadlines have to be met for �ubmission of expenditure reports for
reimbursement or funding. The enormous paperwork in preparing and
� m.onitoring several financial records and accounts can cause
considerable rtress consistent with the QES I.evel 3 definition and
guideline.
I added the additional points for the aforementioned factor� to my
previous evaluation and such placed Kathy Mohrland's position in
Grade 43.
Recommendation -
Based on the additional information provided and the re-evaluation� I
recommend that the position be assigned to Grade 43 instead of Grade
40. However� there are no classifications in Grade 43 that are an
appropriate match with the position. Accounting Technician IV, which
would be the most appropriate classification in the class series, is
in Grade 46. Instead of creating a s►ew classification specific to
one position, I recommend that we re-grade Accounting Tech IV class
to Grade 43 in order for Kathy's position to be allocated to that
� class. There are ao current incumbents in the Accounting Tech IV
class. Additionally� there have been no pocitions allocated to the
Accounting Tech IV class for several years. This single incumbent
classification vas placed in Grade 46 by the HCA Coasultant� due to a
rather unique situation. By placing the Accounting Tect�n IV in Grade
43 a more reali�tic path for career advancement would be created.
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' ' CITY OF SAINT PAUL ��— /�.S'�.
- Office of Personnel and Lebor .Relations
Classification and Compensatfo:n Dfvision
265 City Ha11� Safnt Pau1, MN 55102
612-298-4221
April 15, 1991
Jerry Serfling, Assistant Director
AFSCME District Council #14
Local 1842
267 Lafayette Road South
Saint Paul, Minnesota 55107
Dear Mr. Serfling:
It has been determined that the Accounting Technician IV class be
regraded from Grade 46 to 44 of the Technical Standard Ranges� and
the class specification be revised to reflect a clarification of
duties. I have attached a copy of the class specification for your
review. Please notify me within twenty days of receipt of this
memo, if you wish to discuss these changes. If I do not hear from
you within that time-frame, I will assuane agreement and will proceed
with the process.
I will also be processing a resolution to change the rate of pay from
Grade 46 to 44 in the Salary Plan and Rates of Compensation.
Sincerely, '
Karen Sanchez
Classification and Co.npensation Division
I hereby waive the time remaining on this 20 day notiae for the
purpose of revising this class specification.
Jerry Serfling Date
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/�r1�i�/St. RCIIShBW
Date: 09/11/91
BUDGET OFFICE ANALYSIS
OF BUDGET AMENDMENTS
DepBrtment: Personnel
Green Sheet Number: 15094
Green Sheet Date: OS/15/91
Amount of Request: N.A. Positions Requested: None
Amount Recommended: N.A. Positions Recommended: None
Funding Source:
Subject of Request:
Resolution to change(lower)the rate of pay for Accounting Tech. IV.
Background:
See attachments prepared by Personnel Office. Three people who are Accounting Tech. III's would receive promotions to Accounting Tech IV's.
However,the Grade for Accounting Tech. IV would be lowered from 46 to 44. The three people in question are now receiving out-of-tifle pay at grade 46.
Major Issues:
This will affect any future persons appointed to this tide.
.
Fiscal Impact: (Current Year and Following Year)
See my attachment for impact on budgets. My figures are different from those prepared by Karen Sanchez because we assumed the pec�ple would be at
different steps and she did not include the cost of benefits. In my worksheet I assumed the person would work for a full year at the salary named.
Recommendation:
Approve.
Follow-up Recommended, If Any:
C:\123DATA\GS_I5094
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1
BUDGET IMPACT OF ACCOUNTING TECHNICIAN 111 UPGRADES
Bi-Week Annual Benefits Annual
Person #1, Public Health Grade Step Salary Salary @ 25�/o Totai
1991 Budget 46 07 1916.03 50,008 12,502 62,510
Current Status'� 46 07 1916.03 50,008 12,502 62,510
Proposed 1991 Status 44 07 1813.78 47,340 11,835 59,175
1992 Budget 46 07 1916.03 50,200 12,550 62,750
Comments: it will result in a savings of at least$3,335 for 1991, and a savings of$3,575 for 1992
compared to what has been budgeted.
Bi-Week Annual Benefits Annual
Person#2, Public Works Grade Step Salary Salary @ 25�/o Total
1991 Budget 40 08 1600.25 41,767 10,442 52,208
Current Status" 46 06 1864.93 48,675 12,169 60,843
Proposed 1991 Siatus 44 06 1764.48 46,053 11,513 57,566
1992 Budget 46 07 1916.03 50,200 12,550 62,750
Comments: it will result in an increase of$5,358 over 1991 budget. However, the person is already
receiving out-of-title pay at the higher grade, so it will actually result in a decrease. For 1992, it will
mean a decrease of$5,184 from what was budgeted.
Bi-Week Annual Benefits Annual
Person#3, Finance Grade Step Salary Salary @ 25% Total
1991 Budget 40 08 1600.25 41,767 10,442 52,208
Current Status' 46 06 1864.93 48,675 12,169 60,843
Proposed 1991 Status 44 06 1764.48 46,053 11,513 57,566
1992 Budget* 40 08 1672.26 48,313 12,078 60,392
Comments: it will result in an increase of$5,358 over 1991 budget. However, the person is already
receiving out-of-title pay at the higher grade, so it will actually result in a decrease. For 1992, it will
mean a decrease of$2,826 from what was budgeted.
` Based on current payroll information obtained from the Personnel Office as of 9/11/91.
C:/123DATA/ACTECH BJR 09/11/81
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Committee Report
Finance, Management, and Personnel Committee
December 16, 1991 - Page 4
D-11686 - Approving relocation expenses up to 54,500 incurred by Margot
Fehrenbacker. (Referred from Council 10/29/91) �
Discussion took place. James Snyder, Finance Department, reported that a
draft copy of a new relocation policy is available. Chair Rettman said she
will try to have the policy discussion at the first Finance Committee meeting
in January.
PERSONNEL ISSUES
16. Resolution 91-1784 - changing the rate of pay for Public Health Nurse (appointed
after July 7, 1988) in the Salary Plan and Rates of Compensation Resolution.
�Referred from Council 9/24/911
On the advice of Terry Sullivan, Assistant City Attorney, this resolution was
laid over four weeks in order for Personnel to correct the procedural defect
that resulted when the 20-day union notice was not sent to the current union
president.
17. Resolution 91-1857 - establishing the rate of pay for Video Production Technician
in the Salarv Plan and Rates of Compensation. (Referred from Council 10/03/911
Laid over indefinitely. The Committee requested �hat the job duties of cable
staff in CIS in both PEA and AFSCME be reviewed by Janet Wigfield to determine
what can be offered and what should be offered in the cable production area, and
what job skills are needed to accommodate those requirements. Also, if any
duties could be eliminated or scaled back in order to reduce higher level titles.
The City Council Cable staff will also review job duties in that office.
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18. solution 91-1858 - pproving the change in the rate �f�Accounting
echnician ' alary Plan and Rates of Compensation. (Referred from
Council 10/03/91)
Approved 3-0