HomeMy WebLinkAboutRES 719 Draft 01 1976-1980County of Hawaii --State of Hawaii
Resolution
WHEREAS, pursuant to County Charter Section 3-14 interim amendments
to the Salary Ordinance may be by resolution;
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF
HAWAII that the Salary Ordinance is hereby amended for the following
department:
FEDERAL AND STATE FUNDED -EXEMPT POSITIONS (EXHIBIT B)
SECTION 8.17. THE HAWAII COUNTY OFFICE OF AGING
(FEDERALLY FUNDED)
1. Add one new position of Community Services Specialist SR -21.
2. Reallocate one position of Accountant I SR -15 to Accountant II
SR -18.
BE IT FURTHER RESOLVED that a copy of this resolution be transmitted
to the departments of Aging, Finance and Personnel Services for their
information.
Dated at Hilo, Hawaii, this 7th day of November, 1980.
INTRODUCED BY:
COUNTY COUNCIL
County of Ho"11
HU. Hawaii
I hereby certify that the foregoing RESOLUTION was by the vote indkoted to
the right hereof adopted by the COUNCIL of the County of Hawaii on
ATTEST,
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COL"" K
November 7 1980
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ROLL CALL VOTE
AYES NOES A/E
I Dill I X I i
error
Kwahm
X -
Loi
X
SamthimE
X
Tauri
X
Chr. YaaMhe
9 0 1 0
Retw•ew.... _.........................................................
AIR. No.........................................q.nq�
RESOWT*N NO . ...........
.....................
.......:rI.1
HAWAII COUNTY COUNCIL POSITION INFORMATION FORM
Department: Hawaii County Office of Aging 'Date_ Aug. 22 1980
Request: Reallocation Reclassification New Position X
1. Give reasons how new duties arose (statutes enacted, Ordinances,
Newly authorized programs, basis for increased workloads, etc.):
The 1978 Amendments to the Older Americans Act and.the State Office on Aging
mandates that from October 1, 1980, all Area Agencies on Aging (Office of Aging:
1) Initiate and coordinate activities in.support of the statewide advocacy program;
2) Work with individual communities, especially rural, in each planning and service
area (Hawaii County) to ensure that all needs are addressed;
3) Develop multipurpose senior centers as focal points for the delivery of services
in each community and ensure that services are co -located and coordinated;
4) Increase efforts to ensure that all older persons -are aware of new and existing
services.
The Office of Aging applied for and will be receiving a federal grant to fund this
position to continuously satisfy the above mandates. (_See position description)
2. If reallocation, list only new e aduties. (Example: 1. Takes
dictation 40%; 2. Keeps officccounts 30%, etc.):
3. Give reasons why new duties at h_oher level are needed and cannot
be assigned to classes at higher level or handled in other ways
such as short term contracts, etc. (Use productivity measurements
where possible.):
The new responsiblities will continue as long as Older Americans Act funds
are utilized in Hawaii County. The mandates call for the development of
programs beyond what current staff can provide.
EXHIEIT '•B"
Class Title
HC No.
SR
Salary
Cost
Diff.
Fund
Source
$ of Pos.
in Dept.
Old
Pos.
Title IIIB
New
Community Services
21B
$1,336/mo.
Older Am.
0
Pos.
Specialist
Act
1. Give reasons how new duties arose (statutes enacted, Ordinances,
Newly authorized programs, basis for increased workloads, etc.):
The 1978 Amendments to the Older Americans Act and.the State Office on Aging
mandates that from October 1, 1980, all Area Agencies on Aging (Office of Aging:
1) Initiate and coordinate activities in.support of the statewide advocacy program;
2) Work with individual communities, especially rural, in each planning and service
area (Hawaii County) to ensure that all needs are addressed;
3) Develop multipurpose senior centers as focal points for the delivery of services
in each community and ensure that services are co -located and coordinated;
4) Increase efforts to ensure that all older persons -are aware of new and existing
services.
The Office of Aging applied for and will be receiving a federal grant to fund this
position to continuously satisfy the above mandates. (_See position description)
2. If reallocation, list only new e aduties. (Example: 1. Takes
dictation 40%; 2. Keeps officccounts 30%, etc.):
3. Give reasons why new duties at h_oher level are needed and cannot
be assigned to classes at higher level or handled in other ways
such as short term contracts, etc. (Use productivity measurements
where possible.):
The new responsiblities will continue as long as Older Americans Act funds
are utilized in Hawaii County. The mandates call for the development of
programs beyond what current staff can provide.
EXHIEIT '•B"
4. Was reallocation or reclassification budgeted and if not, why were
manpower needs not planned through budgetary process?
I
(This is a new position.)
5. List other rationale or pertinent statements and data:
This person will work directly with people in smaller communities which have
differing needs. The possibility of obtaining special grants to meet these
needs will be greatly enhanced once the planning and coordinating mechanism
is established through the subject position.
6. Attach:
X a. Old Table of Organization
X b. New Table of Organization with changes clearly visible
C. Old class specification (N/A)
d. New class specification
Personnel Servites Notes
Classification based on assignment of duties and responsibilities to subject
position.
fi4 ICi 6 . -
Deputy Dire or of Personnel Services
0
HAWAII COUNTY OFFICE OF AGING
TABLE OF ORGANIZATION
(Current)
Mayor <-----------�
i
_ t
Advisory
Hawaii County Office of - - - - - lCommittee on Aging
Aging�
Executive on Aging
Program Specialis (Program Coordinator ISr. Clerk/Steno
Accountant I
Ass't."A/C Clerk
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Department:
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HAWAIf COUNTY COUNCIL POSITION INFORMATION FORM
Hawaii County Office of Aging Date: October 26, 1979
Request: Reallocation X Reclassification
'80 OCT! 0 klt
New Position
1. Give reasons how new duties arose (statutes enacted, Ordinances,
Newly authorized programs, basis for increased workloads, etc.):
a) Stricter report and accounting requirements imposed by funding sources.
Cost -accounting methods now necessary to fulfill these requirements;
b) New programs have increased the workload;
c Monitoring of programs have become more sophisticated and specialized.
0
2. If reallocation, list only new duties. (Example: 1. Takes
dictation 40%; 2. Keeps oice accounts 30%, etc.):
a) Sets up accounting records (develops rather than just maintains);
b) Compiles, prepares, & evaluates reports (old duties only assisted);
c) Conducts studies & estimates'of revenues & operating costs (old duties only
assisted)
d) Works out,allocation of funds tro various programs & activities;
e) Develops .& refines cost -accounting procedures, inventory & property records;
f) Prepares budgets and maintains budget control.
3. Give reasons why new duties at higher level are needed and cannot
be assigned to classes at higher level or handled in
other ways
ements
such as short term contracts, etc. (Use productivity
where possible.):
a) Fiscal regulationsaretechnical in nature & requires constant attention in order
to develop consistant policies. The Accountant, a trained professional, who
can keep up with these regulations & thereby make sound decisions, is the most
appropriate` person to assume the new responsibilities.outlined. It is difficult
to assign higher level accounting chores to someone not trained in accounting.
b) Current staff maintain a constant workload.
EXHIBIT "E
AO. 7/1
Class Title
HC No.
SR
Salary
Cost
Diff.
Fund
Source
g of Pos.
in Dept.
old
Accountant I
A-0004
15-b
$862/month
Federal
1
Pos.
$125/mo.
New
Accountant II
a18-b987/month
1,500/yr.
Federal
--
Pos.
1. Give reasons how new duties arose (statutes enacted, Ordinances,
Newly authorized programs, basis for increased workloads, etc.):
a) Stricter report and accounting requirements imposed by funding sources.
Cost -accounting methods now necessary to fulfill these requirements;
b) New programs have increased the workload;
c Monitoring of programs have become more sophisticated and specialized.
0
2. If reallocation, list only new duties. (Example: 1. Takes
dictation 40%; 2. Keeps oice accounts 30%, etc.):
a) Sets up accounting records (develops rather than just maintains);
b) Compiles, prepares, & evaluates reports (old duties only assisted);
c) Conducts studies & estimates'of revenues & operating costs (old duties only
assisted)
d) Works out,allocation of funds tro various programs & activities;
e) Develops .& refines cost -accounting procedures, inventory & property records;
f) Prepares budgets and maintains budget control.
3. Give reasons why new duties at higher level are needed and cannot
be assigned to classes at higher level or handled in
other ways
ements
such as short term contracts, etc. (Use productivity
where possible.):
a) Fiscal regulationsaretechnical in nature & requires constant attention in order
to develop consistant policies. The Accountant, a trained professional, who
can keep up with these regulations & thereby make sound decisions, is the most
appropriate` person to assume the new responsibilities.outlined. It is difficult
to assign higher level accounting chores to someone not trained in accounting.
b) Current staff maintain a constant workload.
EXHIBIT "E
AO. 7/1
4. Was reallocation or reclassification budgeted and if not, why were
manpower needs not planned through budgetary process?
Budgeted.
5. List other rationale or pertinent statements and data:
6. Attach:
(See attachment)
a. Old Table of Organization
b. New Table of Organization with changes clearly visib'.
C. Old class specification
d. New class'specification
Personnel Services Notes
The reallocation of subject position is justified due to program expansion in terms
of funding and personnel serviced in community development responsibilities as mandated
by the Older Americans Act and the State Office of Aging.
eputy Director of Personnel Se vices
OLD TABLE OF ORGANIZATION
HAWAII COUNTY OFFICE OF AGING
TABLE OF ORGANIZATION
February 13, 1979
Mayor r----------�
1
i
Advisory
Hawaii County Office of Aging t— -
_ Corranittee on Aging
Executive on Aging
i
program list Progra�OOYd�
Sr. O erk/StenoAccou_ n�i I
Asst. A/C Clerk
NEW TABLE OF ORGANIZATION
HAWAII COUNTY OFFICE OF AGING
TABLE OF ORGANIZATION
February 13, 1979
Mayor r----------�
i
_ 1
i
Advisory
Hawaii County Office of Aging t-- -
_ _ - - Corenittee on Aging
Executive on Aging
Program Specialis Program Coordinator Sr.'Clerk/Sten
F.
* Accountant I is.reallocated to Accountant II.
Position in relation to other staff is the same.
Accountant 11
Asst. A/C Clerk
WIJ
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OLD CLASS SPECIFICATION
DEPARTMENT OF PERSONNFL SERVICES
COUNTY OF HAWAII
ACCOUNTANT I
Duties Summa
2.030
Performs professional accounting work in the conduct of a fiscal
program involving the maintenance of accounting records; participates in the
preparation, analysis, and/or interpretation of statements of financial condition
and other accouriting reports; and performs other related duties Ias required.
Eistinpuishing Characteristics: -
This class differs from the Accountant II in that the Accountant I
performs accounting work on selective phases of a fiscal program, or for a
small dep2rtment, the accounting functions -of which are of a simple to moderately
complex natureand are performed in accordance with standard accounting practices
and general instructions; whereas the Accountant - Il -performs- accounting work for
a fiscal program, or a major component of a larger program, the accounting funct-
ions of which are of a complex nature by reason of the variety of transactions
and problems, and which are performed in accordance with standard accounting
practices and the policies and objectives of the accounting system.
Illustrative Examples of Work:
Maintains expenditure, object, cost and control ledgers,-
registers,
journals and other records required in fiscal operations; classifies, codes,
and distributes to proper accounts and funds, accounting documents covering
encumbrances, expenditures and revenues; participates in the collection,
complilation, classification and evaluation of fiscal data, takes trial balances;
makes adjusting and closing entries; verifies and analyzes financial data and
prepares financial statements -and reports; participates in making studies and
estimates of department's revenues and operating costs and assists in working
out allocation of funds to various programs or activities; may supervise the
work of clerical recordkeeping personnel.
j
Minimum Qualification Requirements:
Training and Experience: A combination of education and experience
substantially equivalent to graduation from an accredited college or university
with major work in accounting and one year of responsible work experience in
accounting.
Knowledge of: principles and practices of accounting; preparation
and analysis of financial statements and reports; office practices and proce-
dures.
lbility to: prepare complete and accurate financial reports and
standards; analyze data, detect errors and correct inconsistencies in account-
ing records; maintain effective working relationship with others.
ACCOUNTL;NT I -2-
Physical Requirement:
Persons seeking appointment to positions in this class must meet -the -`
health and physical condition standards deemed necessary and proper for perform-
ance of `the' duties.
- - - - - - - - - - - - ..
This is the first specification approved for the new class
ACCOUNTANT I. -
APP$OVED: March 18, 1974'x"
Director of Personnel Services
Gc� O 4
NEW CLASS SPECIFICATION
2.035
DFPARTMENT OF PERSONNEL SERVICES
COUNTY OF -HAWAII
ACCOUNTANT 11
Dutie
s Summary:- .. .. _ .
Independently performs professional accounting work in the mzinte-
Hance of an accounting system; analyzes fiscal data; and performs other, related_
duties as required.
Distinguishing.Characteristics:
This class differs from the Accountant III in that the Accountant II
larger
performs accounting work for e fiscal. program or a major component_ of a
counting functions are of.a complex nature, and which are
program which. ac
performed in.accordance .with standard. accounting. practices, and the. :policies
and objectives of the accounting system; wherer s the Accountant III performs
accounting work for a fiscal program or a major component of a larger program
which involve significant complexities arising from such factors found in
emi-commercial nature, or where the program
operations of a commercial or s
operates on a substantial variety of' -sources of funds, or other equivalent
problems.
Illustrative Fxamples of Work:
Sets up and maintains accounting records required in the control of
fiscal operations; compiles, evaluates and prepares reports of fiscal data;
supervises clerical personnel concerned with fiscal control records; classi-
fies, codes, and creates posting controls for pre -audits; distributes accounting
documents covering encumbrances, expenditures and revenues to proper accounts
and funds, collects, compiles, classifies and evaluates fiscal data, takes
and closing entries; verifies and analyzes
trial balances, makes adjusting
financial data and prepares financial.st6tements.and reports; participates in
making studies and estimates o£'dep'artment's revenues and operating costs and
ams or
assists in working out accounting procedurresf funs to ,rinventoryrand propertyrrecords;
develops and refines costst g P
maintains budget control; may prepare budget. .
Minimum Qualification Requirements:
Training and Experience: A combination of education and experience
substantially equivalent to graduation from an accredited college or university
with major work in accounting and two years of responsible work experience in
accounting.
Knowledge of: principles and practices of commercial accounting;
preparation and analysis of financial statements <-nd reports; fiscal zdministrr-
tion including budgeting and financial reporting; office practices and prnca--
40 dures.
:i
O0
ACCOUNTANT II _z
Lbility to: devise and install accounting methods, techniques and
mplete and accurate reports and standards; analyze data,
procedures; prepare co
ting records,; maintain
detect errors and correct inconsistencies in accoun-
effective working relationship with others.
Physical Requirement:
Persons seeking appointment to positions in this class must meet the
health and physical condition standards deemed necessary and proper.for per-
formance of the duties.
This is the first specification approved for the new class
ACCOUNTANT II.
APPROVED: March 18, 1974
Director of Personnel Services
i
A
9
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Justification:
For the past one year the U. S. Administration on Aging, responding to a congressional
mandate, has been demanding increasing fiscal as well as program accountability from all
of its contractors. Its major task has been to determine the cost-effectiveness of
,programs funded through the Older Americans Act. Because of this, the State
Executive Office on Aging has in turn developed more stringent reporting and accounting
requirements for its sub contractors, or local Offices on Aging:
Accounting procedures are now based on strict cost accounting principles, and
audit requirements have become Imore imposing. The technical knowledge gained by
the Accountant I through practical experience, out -service training, and direct
communication with current funding sources has made her an expert in the field, with
the capability of functioning independently and more aggressively.
The Accountant I position was initially established -to maintain the accounting
system of the office and to prepare necessary financial reports for the County's
aging program. Since then the position has become more independent, complex; and
responsible due to the new requirements and increasing grant awards. A more accurate
description of current duties of the Accountant'is listed in the attached position
description (Exhibit A).
The following are specific tasks performed by the Accountant in fulfilling
these duties:
1) Sets up and maintains accounti
operations;
ired in
- Performs these duties as part of current position description.
2) Compiles evaluate
a) Prepares monthly
(Exhibit B);
of fiscal
and prepares reports of fiscal and statistical data;
expenditure and quarterly program performance reports
b) Compiles, prepares and evaluates monthly service
and man-hours reports (Exhibit (I)
3) Supervises Assistant Account -Clerk;
- Assistant Account -Clerk: Linda Mende
output measures reports
4) Classifies, codes, and createsposting controls for pre -audits;
- Prepared for auditors from Peat, Marwick., and Mitchell (Taketa) and State
Department of Accounting and, General Services (Ito and, Idemoto),
5) Processes and distributes accounting documents covering,encumbrances expen
tures, and revenues to proper accounts and funds,
- Performs these duties as part of current job description,
6) Collects, Compiles, classifies, and evaluates fiscal data;
a) Reviews and verifies Title XX (SSA) monthly purchase of services claims
for Coordinated Services Program (Exhibit C);
O C
-2-
b) Reviews and verifies USDA monthly reimbursement claims for Nutrition
Program (Exhibit C);
c) Reviews and approves for payment: Legal Aid invoices, Health Screening
cash requests, HCEOC cash requests, CCECS invoices,
7) Takes trial balances;
Reconciles the following accounts monthly (Exhibit D)
Account No.
Account Name
Appropriation.
G-5205
Area Project
$109,000.00
G-5205.6
Residential Repair
1,000.00
G -5205.8A.
Continuing Education;
5,000.00
G -5205.9A
Kohala Transportation
7,000.00
G -5205.10A
Health Screening
20,000.00
G -5205.11A
Legal Aid --
20,000.00
Parks and Recreation Accounts (Servicing the Elderly)
G-7335 Coordinated Services 85,000.00
For the Elderly
G-7336 RSVP 45,000.00
G-7338 Hawaii County Nutrition 240,000.00
Program
G-7339 Sr. Employment Program 169,000.00
G-7340 Services Reimbursement(CSE) 600.00
G-7341 Nutrition Private Contri- 20,000.00
butions
8) Makes adjusting and closing entries;
- Performs these duties as part,of current position description.
9) Verifies and analyzes financiA data and prepares financial reports;
a) Prepares and/or reviews and varifies quarterly financial status reports
based on accounting records and ledgers (Exhibit E);
b) Prepares quarterly progress report (Exhibit E);
e) Prepares quarterly expenditure report for Title XX (Exhibit E).
10) Conducts studies and estimates of revenues and operating costs;
a) Makes these studies to prepare resource and cost allocation plans;
b) Prepares projected revenue statement for County Budget Officer (Exhibit F).
11) Works out allocation of funds to various programs and activities;
- Prepares resource allocation plan and cost allocation plan annually for
Finance Director and other funding sources. •
• o 0
-3-
12) Develops and refines cost accounting procedures inventory, and property records;
a) Developed new and revised old reporting procedures to obtain information
which better reflects the time and resources spent in each service (listed
as 2)-b);
b) Developed new data retrieval system to use as a monitoring tool;(l.isted as 2)-
c) Responsible for inventory control records (Exhibit G)
13) Maintains budget control;
- Reconciles expenditure reports from all accounts (listed in 7) monthly
with budget.
14) Prepares budgets;
a) Prepares budgets for all grants based on resource and cost allocation
plans developed annually (Exhibit H);
b) Prepares budgets for contract award to contractors-(Exhibit'H);
First hand knowledge about grant budgets enables Accountant to counsel
service providers on budget control'procedures.
15) Maintains all subcontracts to ensure fiscal and performance accountability
a) Develops and implements reporting procedures to ensure accountability
(Exhibit I);
b) Participates in onsite assessments;
c) Provides technical assistance to service providers for implementation
of data retrieve system (Exhibit I).
16) Performs other related duties.
Attached as Exhibit J is the quarterly performance statement of the Office of
Aging. It documents some of the major tasks of the Accountant performed in the
fourth quarter of FY 1978-79.
Attached as Exhibit K is a flow chart to describe the work flow of the
accounting and data retrieval fungtions of the Office of Aging.