TO: Board of Supervisors
FROM: Christine Briceño, Chief Human Resources Officer
REPORT BY: Joy Cadiz, Staff Services Manager
SUBJECT: Resolution Amending the Departmental Allocation List for the Treasurer-Tax Collector’s Office
RECOMMENDATION
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Adopt a Resolution amending the Departmental Allocation List for the Treasurer-Tax Collector’s Office. (Fiscal Impact: $49,518 Expense; General Fund; Not Budgeted; Discretionary)
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BACKGROUND
The Chief Human Resources Officer and the Chief Executive Officer have limited authority to authorize positions under two specific instances: 1) up to a six-month limited term position due to an employee retiring, and 2) up to a one-year limited term position due to an employee being out on medical leave. Positions needed beyond this limited scope require Board approval.
Treasurer-Tax Collector’s Office
The Treasurer-Tax Collector and Human Resources agree that more than a six-month term is needed for the retiring Supervising Accounting Specialist to provide training for a full property tax cycle to their successor. Without going through a full cycle, critical tasks and processes which are necessary for collecting property tax funds for the County, cities, schools, and special districts will be missed. Board approval is necessary to authorize an 11-month limited term position effective February 10, 2026, through December 31, 2026. The addition of this limited term position results in an increase in salary and benefits that will be funded this fiscal year through salary savings accumulated due to vacancies and will be appropriated next fiscal year through the December 2026 authorization date.
Requested Actions:
1. Amend the Department Allocation List for the Treasurer-Tax Collector’s Office by adding a 1.0 FTE Limited Term Supervising Accounting Specialist effective February 10, 2026 and expiring December 31, 2026.
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Due to the yearly cycles that the Treasurer Tax Collector’s Office work with, the Supervising Accounting Specialist position requires more than 6 months of training to ensure training on the full scope of duties. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
The increase in salary and benefits for future fiscal years will be budgeted accordingly based on term expiration date. |
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Consequences if not approved: |
Not approving the Treasurer-Tax Collector’s request would result in delay and inadequate training for the successor of a key position affecting tax collection. |
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Additional Information |
County Initiative: Elevate County Service and Workforce Excellence |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.