Agenda - Council - 04/22/2008 - Laserfiche WebLink

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Is the position essential? Assessment of Need to Fill Accountant I Vacancy Essential positions are those that provide core public health and safety services; emergency and disaster assistance; and preservation of the essential elements of the City's financial activities: The position preserves the elements of the City's financial activities. Segregation of duties is a big necessity in the accounting world and up until we had a department of 4 Y. people we always had a finding in the audit about the lack of segregation of duties -an internal control finding. Due to all of the fraud that has occurred in corporate, the auditing board has established stronger controls to make sure that the possibility offraudulent risk is greatly reduced and this is attributed to segregation of duties. Is the position critical? Critical positions do not meet the definition of "essential ", but they are positions that warrant additional consideration because they are, for example, a one- position job class or the duties cannot be reassigned or eliminated. The following questions may assist in determining whether or not a position is "critical ": • Can the duties be re- engineered or automated? We looked at outsourcing the payroll duties, but only small cities are currently doing this. There is a problem with the pera reporting. Outsources do not compute -Pera laws differ state by state. Payroll is only about /2 of this position. • Can the duties be reassigned temporarily or permanently? Can fill in temporarily, but not for long We are still a small department and there is not an over -lap of duties. If one thing is taken on by someone, then something that they are currently responsible for may not be completed in a timely /and or complete manner. • Can the position remain unfilled temporarily or permanently? No. The position is needed A paycheck affects every person within the City. Staff, council, commission members, firefighters, etc. We also have laws that govern when reports are to be submitted such as 941's, payroll taxes, sales tax, etc. • Can the position be filled internally? I am not aware of any person that meets the education and/or experience requirements.