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PERSONNEL / AUDITOR - Auditor-Controller Krista Peterson
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Requested Action(s)
recommendation
a) Request approval the revised classification specifications of Auditor-Accountant Analyst, including a title change to Senior Auditor-Accountant, and Senior Accounting Technician (Auditor’s Office Only), including a title change to Auditor Accountant Specialist I/II and approval of a new classification specification of, Auditor-Accountant I/II within the Joint Council Bargaining Unit, effective 10/18/26
b) Request approval of the revised classification specification of Assistant Auditor-Controller within the Tehama County Management Employees Association (TCMEA), effective 10/18/26
c) RESOLUTION - Request adoption of a Resolution amending the FY 26/27 Position Allocation List (PAL), Resolution 2026-087, by deleting two (2.00 FTE) Accountant I/II allocations, deleting one (1.00 FTE) Auditor-Accountant Analyst allocation, deleting three (3.00 FTE) Payroll Coordinator I/II allocations, deleting two (2.00 FTE) Property-Tax Accountant I/II allocations, deleting two (2.00 FTE) Senior Accounting Technician (Auditor’s Office Only) allocations, adding one (1.00 FTE) Senior Auditor-Accountant allocation, adding six (6.00 FTE) Auditor-Accountant I/II allocations, and adding two (2.00 FTE) Auditor-Accountant Specialist I/II allocations and by amending the salary range for the Assistant Auditor-Controller from Salary Range 57 to Salary Range 60, effective 10/18/26
d) Request approval to reclassify one (1.00 FTE) Auditor-Accountant Analyst incumbent to a Senior Auditor-Accountant, reclassify one (1.00 FTE) Property-Tax Accountant I incumbent to an Auditor-Accountant I, reclassify one (1.00 FTE) Property-Tax Accountant II incumbent, two (2.00 FTE) Accountant II incumbents, and two (2.00 FTE) Payroll Coordinator II incumbents to five (5.00 FTE) Auditor-Accountant II’s, and reclassify two (2.00 FTE) Senior Accounting Technician (Auditor’s Office Only) to two (2.00 FTE) Auditor-Accountant Specialist II’s, effective 10/18/26
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Financial Impact:
The cost of salary and benefits for the requested reclassifications is approximately $86,162. The requested action to amend the Position Allocation List (PAL) includes the elimination of one (1.00 FTE) Payroll Coordinator I allocation which was budgeted at Step C. This results in an approximate $94,801 in savings. In addition, the Auditor’s Office has an expense recovery rate through the A-87 Cost Plan of approximately 43%, and therefore, the increased salary and benefit costs will generate additional estimated revenue of $36,783 from year 2 and ongoing. Thus, by permanently deleting one (1.00 FTE) Payroll Coordinator I allocation, the General Fund will be positively impacted by approximately $8,638 in FY 2027-28 and $45,421 annually starting in FY 2028-29.
Background Information:
The Auditor-Controller is requesting approval of three (3) new classification specifications of Auditor-Accounting Specialist I/II, Auditor-Accountant I/II and Senior Auditor-Accountant for their department and to reclassify existing staff into the new classifications. This request is based on the unique and highly specialized role of the Auditor’s Office. Consistent with practices in many other comparator counties, accounting staff within the Auditor’s Office are required to possess the broadest range of accounting and auditing knowledge and perform the most complex financial functions in County government. These employees are responsible for ensuring that all financial transactions comply with applicable laws, regulations, Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) standards, and County policies and procedures.
In addition to core accounting responsibilities, the Auditor’s Office is responsible for conducting internal audits of County departments and agencies. Staff must maintain a broad understanding of the operations of all County departments, special districts, schools, the Superior Court, and external agencies. Auditor staff are responsible for reviewing, auditing, correcting, and providing training and feedback on financial work submitted by these entities.
Historically, the Auditor’s Office has relied on some of the same accounting classifications used by other County departments. However, those classifications do not accurately reflect the scope, complexity, and professional demands of positions within the Auditor’s Office. While the existing accounting series is designed for positions that perform a variety of accounting functions within an assigned department or division, Auditor’s Office staff are responsible for the County’s most complex accounting and auditing functions and oversee financial activities impacting the entire County, as well as special districts, the Superior Court, schools, and external agencies.
The proposed classification series and compensation structure are intended to recognize these distinct duties and support appropriate salary relationships. Establishing pay at a minimum of 7.5% to 12.5% above comparable accounting, financial, and fiscal positions with similar classification and supervisory characteristics in individual departments will help prevent salary compaction and appropriately reflect the advanced level of expertise required.
From an organizational perspective, it is both reasonable and necessary for the Auditor’s Office to attract and retain the County’s most highly skilled accountants. Creating generalized Auditor-Accountant positions will also provide greater flexibility in assigning duties and responsibilities, while strengthening internal controls through separation of duties-an essential safeguard for detecting and preventing fraud and protecting public funds.
Since no existing County classification fully captures the unique breadth of knowledge, level of responsibility, and complexity of work required in the Auditor’s Office, a dedicated Auditor-Accountant classification series is necessary to accurately reflect and support the critical accounting and auditing functions performed by Auditor staff.
As part of this restructuring, the department also requests to adjust the salary for the Assistant Auditor-Controller classification from Salary Range 57 to Salary Range 60 (7.5%) to stay competitive with surrounding comparator counties and maintain an appropriate internal salary relationship with the classifications in which this position supervises.
The department has revised the Assistant Auditor-Controller classification to reflect a broader senior management role with expanded responsibility for department administration, mission-critical systems, countywide programs, fiscal policies, budgeting, contracts, personnel, and organizational planning. The updates emphasize executive-level management and countywide financial leadership, and broaden essential duties to include audit oversight, policy development, financial system administration, fiscal analysis, interagency coordination, and representation of the department.
The department requests approval of the revised classification specifications and to update the Master Salary Schedule as follows:
• Assistant Auditor-Controller - Salary Range 60
• Senior Auditor-Accountant - Salary Range 43
• Auditor-Accountant I/II - Salary Ranges 33/37
• Auditor-Accountant Specialist I/II - Salary Ranges 28/30
In addition, the department requests approval to reclassify one (1.00 FTE) Auditor-Accountant Analyst incumbent to a Senior Auditor-Accountant; reclassify one (1.00 FTE) Property-Tax Accountant I incumbent to an Auditor-Accountant I; reclassify one (1.00 FTE) Property-Tax Accountant II incumbent, two (2.00 FTE) Accountant II incumbents, and two (2.00 FTE) Payroll Coordinator II incumbents to five (5.00 FTE) Auditor-Accountant II’s; and reclassify two (2.00 FTE) Senior Accounting Technicians (Auditor’s Office Only) to two (2.00 FTE) Auditor-Accountant Specialist II’s. If approved, these reclassifications will range from a 7.5% - 12.5% increase for current incumbents.
The Joint Council and TCMEA Bargaining Units have been notified of the proposed changes, and an agreement has been reached.