REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
July 26, 2022
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Employment Contract for Auditor-Controller/Treasurer/Tax Collector Accountant II
End
RECOMMENDATION(S)
Recommendation
1. Approve Employment Contract with Shirley Domacio-Calderon to provide service and support to the Auditor-Controller/Treasurer/Tax Collector’s Property Tax Division as an Accountant II for the period of July 30, 2022, through July 25, 2025, for the estimated annual cost of $81,463 (Salary - $54,309, Benefits - $27,154), with the option to extend the term of the contract for a maximum of three successive one-year periods.
2. Authorize the Auditor-Controller/Treasurer/Tax Collector to execute amendments to the contract to extend the contract term for a maximum of three successive one-year periods on behalf of the County, subject to review by County Counsel.
3. Direct the Auditor-Controller/Treasurer/Tax Collector to transmit all amendments in relation to this contract to the Clerk of the Board of Supervisors within 30 days of execution.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of the recommended employment contract will not result in the use of additional Discretionary General Funding (Net County Cost). Sufficient appropriation and revenue have been included in the Auditor-Controller/Treasurer/Tax Collector’s (ATC) 2022-23 budget and will be included in future recommended budgets.
BACKGROUND INFORMATION
The existing Tax Collector (TROL) and Property Tax (PI) legacy systems were written in the 1980s and were declared obsolete in 2004. The County still relies on these systems to prepare and extend the annual tax charge; and collect, allocate, and distribute approximately $3.4 billion of tax revenue to the hundreds of taxing agency accounts in San Bernardino County. While we have been able to get additional years from the system by applying patches, it is becoming more difficult to address changing business requirements. In September 2019, ATC began documenting the system business requirements to develop a Request for Proposal (RFP) to replace TROL and PI with a new system. This is a very large and complex project that requires the appropriate resources and time to plan a successful robust system that will serve the County for the next 30 years.
Due to the technical experience and staffing resources needed, project timeline, and funding limitations, ATC is utilizing existing staff with technical property tax experience on the legacy systems replacement project. There is a need to fill this position because the prior contract employee was recently selected to assume a regular Accountant II position in the Property Tax Division, thus terminating her employment contract.
The Accountant II contract position will be responsible for performing various property tax functions related to Redevelopment Agency (RDA) dissolution mandates ATC is required to perform, such as tracking increment revenue by RDA project area, calculating RDA pass-through based on contractual or statutory terms, conducting Redevelopment Property Tax Trust Funds (RPTTF) apportionment tasks and calculations, reviewing Recognized Obligation Payment Schedules (ROPS) and Department of Finance determination letters to calculate and apportion authorized amounts, performing desk audits on ROPS Prior Period Adjustment reports submitted by RDA Successor Agencies, and documenting and reporting findings. This position will also handle taxing agency and consultant requests, which include audit confirmations, preparing ad hoc reports, cash flow analysis, and compiling information for bond disclosures.
Recommendation No. 1 will allow ATC to utilize the recommended employment contract to employ an Accountant II to continue performing the mandated property tax functions needed to serve the taxpayers and taxing agencies of the County without disruption while existing staff with technical property tax experience work on the legacy systems replacement project.
Recommendation No. 2 will allow ATC to execute a maximum of three successive one-year amendments to the employment contract with the selected candidate as provided for in the contract. The employment contract can be terminated by either party at any time without cause, with 14 days prior written notice. The contract may be terminated immediately by the County, for just cause.
Shirley Domacio-Calderon has been employed as a Public Service Employee for the Auditor Controller/Treasurer/Tax Collector’s Office in the intern program since June 19, 2021. Ms. Domacio-Calderon received her bachelor’s degree in Administration - Accounting Concentration from California State University, San Bernardino on December 11, 2021.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Cynthia O’Neill, Principal Assistant County Counsel, 387-5455) on June 30, 2022; Human Resources (Gina King, Deputy Director, 387-5570) on July 8, 2022; Finance (Carl Lofton, Administrative Analyst, 387-5404) on July 7, 2022; and County Finance and Administration (Paloma Hernandez-Barker, Deputy Executive Officer, 387-5423) on June 11, 2022.