HomeMy WebLinkAboutAGENDA REPORT 2007 0718 CC REG ITEM 09C 01. C-
CITY OF MOORPARK,CALIFORNIA
City Council Meeting
MOORPARK CITY COUNCIL ActioN:L _ r ,r
AGENDA REPORT
BY:
TO: The Honorable City Council
FROM: Hugh R. Riley, Assistant City Menage-*,
DATE: July 10, 2007 (Meeting of July 18, 2006)
SUBJECT: Consider Conducting Organizational Study of the Finance
Department
DISCUSSION
The City Council is being asked to approve hiring a consultant to perform an
organizational study of the Finance Department. Recently created vacancies in
the department provide the City with an opportunity to evaluate the existing
organizational structure and consider changes to better facilitate the growing
responsibilities and future demands on the Department.
The Finance Department is charged with providing financial management,
budgeting, accounting, cash management, billing, revenue collection, payroll,
fixed assets management, purchasing and general accounting administrative
support services for all City Departments, City staff and Redevelopment Agency
staff.
Services provided through the finance and accounting functions include the
maintenance of reliable accounting records, payment of approved demands
against the City treasury, financial statement reporting, preparation of the annual
budget under the direction of the City Manager, investment of City and Agency
funds, payroll and payroll reporting, and debt administration
The Finance Department establishes and maintains internal controls to ensure
that City assets are protected from loss, theft or misuse and to provide adequate
accounting data which allows for the preparation of financial statements in
conformity with generally accepted accounting principles.
The cash management function is responsible for the prudent investment of
surplus funds. Following the City's Investment Policy the Finance Department
directs the investment of City and Redevelopment Agency monies to preserve
000141
Honorable City Council
July 18, 2007
Page 2
the principal, and maintain adequate liquidity necessary to meet daily cash flow
requirements and maximized yield. The Finance Department annually reviews
and provides recommendations to the City Manager and Council regarding the
Investment Policy. The Finance Director also serves as the City Treasurer.
The administrative support function covers a wide range of activities that include
office equipment maintenance, purchasing, mail processing and office supplies
procurement.
The Finance Department also works closely with other city departments as
follows:
➢ Public Works/City Engineer — Establishment of Landscape Maintenance
Assessment Districts, administration of lighting districts, and Capital
Improvement Program
➢ Community Services Department- Administration of the City's various
Landscape Maintenance Assessment Districts
➢ Community Development Department — Developer deposit accounting,
and cashier duties
➢ Administrative Services/City Clerk — Payroll and related employee benefits
management
Staff proposes hiring a consultant to prepare an organizational study of the
Finance Department. There are a number of issues to consider, including, but not
limited to:
❖ Streamline and simplify the budget preparation process for the City
Manager and Department Heads including the possibility of a two-year
budget;
❖ Identify most appropriate accounting software for City's current and future
needs;
❖ Initiate more effective use of available software;
❖ Implement higher utilization of credit/debit cards for both receipts and
expenditures;
❖ Provide initiative to extend the use of long term projections for
expenditures, revenue, development fees, and increase the City's financial
stability;
000142
Honorable City Council
July 18, 2007
Page 3
❖ Reduce the number of periodic warrants issued;
❖ Establish more uniformity among purchasing, warrant issuance and
related processes;
❖ Streamline forms or procedures such as use of purchase orders versus
contracts for services;
❖ Determine need for use of outside consultant brokers for securing
investments, payroll and other functions;
❖ Maintain and manage the day-to-day finance and accounting functions;
and
❖ Plan for future decline in development activity considering City's deposit-
based development fee system.
The expected review items for the study include but are not limited to:
• Assess the organizational structure and staff assignments of the
Department.
• Identify organizational changes that would better support the Department's
operations including the number and level of staff.
• Review the effectiveness of department and suggested changes with
other department heads.
• Assess staffing levels based on existing and future programs, operations,
and maintenance responsibilities. Recommend changes in staffing levels
including the use of consultants and sharing of secretarial/clerical staff
with the Assistant City Manager's Office;
• Evaluate the distribution of responsibilities/workload among employees
within the department for maximum staff utilization. Recommend changes
in the workload distribution that may better group compatible assignments
and better facilitate operations.
• Review the relationship between the various levels of staff within the
department and their reporting structure and authority. Identify changes
that would create efficiencies.
000143
Honorable City Council
July 18, 2007
Page 4
• Suggest a departmental structure based upon the existing job
classifications and duties for current workload as well as at full
development of the City (estimated build out population is 45,000 to
50,000).
• Assess items mentioned in Expectations and Objectives Section of this
Scope of Services.
• Review functions previously transferred to determine if and/or when it may
be appropriate to return those functions to the Finance Department such
as business registration and cashiering (please note that a business
license tax may be considered as a revenue enhancement).
• Consider as part of analysis the impact on staffing if a business license
program (if approved by the voters) is implemented in lieu of the current
business registration program and if the City assumes responsibility for
sanitary sewer collection, treatment, and related billings and accounting.
It is anticipated the cost of the study will not exceed $25,000.
STAFF RECOMMENDATION
Approve the organizational study as generally outlined in the Agenda Report,
subject to final approval of the City Manager, and authorize the City Manager to
sign an agreement with a qualified consultant not to exceed $25,000.
000144