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Home My WebLink About16460 ORD - 08/12/1981mb;8/10/81;lst AN ORDINANCE AUTHORIZING EXECUTION OF A CONTRACT WITH THE NUECES COUNTY TAX APPRAISAL DISTRICT TO ENABLE CITY EMPLOYEES HIRED BY THE DISTRICT TO REMAIN ON THE CITY'S PAYROLL AND RETIREMENT SYSTEM, WITH 100% OF THE COSTS THEREBY BEING PAID BY THE DISTRICT, ALL AS MORE FULLY SET FORTH IN THE CONTRACT, A SUBSTANTIAL COPY OF WHICH IS ATTACHED HERETO AND MADE A PART HEREOF, MARKED EXHIBIT "A"; AND DECLARING AN EMERGENCY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. That the City Manager be authorized to execute a contract with the Nueces County Tax Appraisal District to enable City employees hired by the District to remain on the City's payroll and retire- ment system with 100% of the costs thereby being paid by the District, and the transfer of certain real property to the District, all as more fully set forth in the contract, a substantial copy of which is attached hereto and made a part hereof marked Exhibit "A". SECTION 2. That upon written request of the Mayor or five Council members, copy attached, to find and declare an emergency due to the need for maintaining efficient administration of City affairs, such finding of an emergency is made and declared requiring suspension of the Charter rule as to consideration and voting upon ordinances or resolutions at three regular meetings so that this ordinance is passed and shall take effect upon first reading as an emergency measure this \ , day of August, 1981. ATTEST: dery y Secretary MAYO THE CITY OF CORPUS CHRISTI, TEXAS APPROVED: , If*DAY OF AUGUST, 1981: J. BRUCE AYCOCK, CITY ATTORNEY 16460 MICROFILMED SEP 2 71984 THE STATE OF TEXAS COUNTY OF NUECES I The City of Corpus Christi, a municipal corporation (herein- after referred to as the "City"), and the Nueces County Tax Appraisal District, a governmental entity (hereinafter referred to as the "District"), hereby enter into the following agreement: WITNESSETH: WHEREAS, the 66th Texas Legislature, Regular Session, 1979, enacted Senate Bill No. 621 amending Title I of the Tax Code; and WHEREAS, Senate Bill No. 621 as passed, established an apprai- sal district in each county within the state with an authorized appraisal office and staff for conducting property appraisals and providing values to each taxing jurisdiction within its boundaries; and WHEREAS, the City has previously employed through the City Tax Assessor -Collector, clerical and professional personnel to conduct such appraisals who could be of assistance to the District; and WHEREAS, the transfer of such clerical and professional person- nel from the employment of the City to the employment of such District could affect such personnel's retirement benefits as well as other employ- ment benefits previously accrued; and WHEREAS, both the City and District are of the opinion that the retention of such benefits would be in the public interest; and WHEREAS, the City has purchased various furniture and real property for the operation and support of clerical and professional person- nel to conduct appraisals which furniture and real property would no longer be of service to the City should such staff be transferred; and WHEREAS, such furniture and real property could be of use by the District; and WHEREAS, both the City and the District are of the opinion that the sale of such real property at a fair value would be in the public interest: NOW, THEREFORE, it is mutually agreed as follows: Employees of the City assigned by mutual agreement between both the City and the District for duty with the District shall retain their compensation and classification as set forth in the City's Compensation and Classification Plan as presently adopted or until such time as modified by the District as set forth in Section II below. Such employees shall receive their compensation from the City with the District reimbursing the City for all costs associated with such compensation. Costs of employee benefits to be reimbursed and paid for by the District include the City's contribution for each employee to the Texas Municipal Retirement System; social security to the extent of the City's participation; group life and health insurance; worker's compensation; unemployment insurance; applicable liability insurance; and any other direct costs which may apply to the City employees assigned to the District. II City employees assigned to the District shall be under the direc- tion, assignment, and supervision of the Chief Appraiser of the District and subject to the District's personnel policies and procedures commencing on the date of their assignment. The District will notify the City in writing of any compensation and classification changes affecting the City employees assigned to the District. The City will compensate such employees based on the compensation and classification approved by the District. Upon transfer of the City employees to the District, such employees will no longer be under the jurisdiction of the City's Civil Service Board. The Chief Apprai- ser of the District will have the sole authority regarding employee promo- tions and terminations. City employees assigned to the District will be eligible to carry over accrued vacation time. Such accrued vacation time may be used by the employee at the discretion of the Chief Appraiser of the District with the cost associated with the carried over vacation borne by the City. Use of such accrued vacation time will be taken prior to use of vacation time accrued with the District. All vacation accrued by the employee after the date of transfer to the District will be borne by the District. City employees assigned to the District will be eligible to carry over accrued sick leave but such sick leave will be available for use only after the employee uses sick leave accrued with the District after being assigned to the District. If the employee uses all sick leave accumulated while assigned to the District, then the employee may use the sick leave carried over from the City. III In addition to full reimbursement by the District to the City for each assigned employee's compensation, the District will be assessed a bookkeeping cost for each City employee assigned until such time as the employee no longer is assigned to the District. Such bookkeeping cost will be in the amount of $1.25 per employee per pay period and is subject to be renegotiated on each anniversary date of this agreement. The method for calculation of the bookkeeping cost is attached to the agreement as Exhibit "A". IV Any furniture or real property acquired by the District from the City will be paid for by the District based upon an appraisal furnished by any mutually agreed upon local reputable office supply company or indivi- dual qualified to make such an appraisal. V The City and the District hereby further agree that the City will relinquish physical possession of the City -Corpus Christi Independent School District land slips to the District for care and access. Ownership of such land slips will remain with the City -School District. The City will provide the District copies of all building permits issued by the City and notify the Chief Appraiser of any relocation of buildings, structures, or mobile homes within the City or from the City to any location within Nueces County. IN WITNESS WHEREOF this agreement is executed by authority of the governing bodies of the respective parties hereto on this day of August, 1981. ATTEST: CITY OF CORPUS CHRISTI City Secretary By R. Marvin Townsend, City Manager APPROVED: f/iAY OF AUGUST, 1981: J. BRUCE AYCOCK, CITY ATTORNEY Nueces County Tax Appraisal District APPROVED: By (Department Head) ATTEST: APPROVED: By • EXHIBIT "A" COMPUTATION OF COST TO ISSUE PAYROLL CHECKS 1. A computation was made based upon the principles of cost allocation plan using salaries as the factor for determining the cost of issuing a payroll check. This principle is used quite frequently for cost recovery under Federal Grants. A brief explanation of the formula used is as follows: A. Salaries of personnel preparing payroll ($46,629) Total payroll of Accounting Division ($267,138) B. Total salaries of Accounting Division (including overtime) = 17.5% $272,271 Times accrued leave rate 7.6% Accounting Accrued Leave Liability $ 20,693 Plus total expenditures of Division 513,234 Total $ 553,927 Times 17.5% 17.5% Equals payroll cost in Accounting $ 93,437 C. Salaries of personnel preparing payroll ($5,522) Total payroll of Internal Audit ($51,470) 10.76 D. Total salaries of Internal Audit $ 51,470 Times accrued leave rate 7.6% Internal Audit Accrued Leave Liability $ 3,912 Plus total expenditures of Division 71,144 Total $ 75,056 Times 10.7% Equals payroll cost in Internal Audit 16460 10.7% 8,031 1' EXHIBIT "A" COMPUTATION OF COST TO ISSUE PAYROLL CHECKS 1. A computation was made based upon the principles of cost allocationpcheck.ninghis g salaries as the factor for determining the cost of issuing payroll principle is used quite frequently for cost recovery under Federal Grants. A brief explanation of the formula used is as follows: A. Salaries of personnel preparing payroll ($46,629) Total payroll of Accounting Division ($267,138) B. Total salaries of Accounting Division (including $272,271 overtime) = 17.5% Times accrued leave rate Accounting Accrued Leave Liability $ 20,693 Plus total expenditures of Division 513,234 $ 553,927 Total 17.5% 7.6% Times 17.5% Equals payroll cost in Accounting C: Salaries of personnel preparing payroll ($5,522) 10.7% Total payroll of Internal Audit ($51,470) D. Total salaries of Internal Audit $ 51,470 Times accrued leave rate 7.6% Internal Audit Accrued Leave Liability $ 3,912 71,144 Plus total expenditures of Division $ 75,056 Total 10.7% Times 10.7% Equals payroll cost in Internal Audit $ 8,031 $ 93,437 ' 2. The total number of payroll checks issued for the fiscal year is as follows: Total number of City employees at 7-31-80 3,133 Times annual payroll periods 26 Number of checks issued 81,458 3. Calculate the cost per check as follows: Payroll costs applicable to Accounting's Internal Audit ($101,468 + $8,031 = $101,46£ Number of payroll checks issued for one year (81,458) For fiscal year ending July 31, 1980, the cost was $1.25 per check. Charles J. ley Assistant Director of Finance CJD:lm • Corpus Christi, Texas day of , 1981 TO THE MEMBERS OF THE CITY COUNCIL Corpus Christi, Texas For the reasons set forth in the emergency clause of the foregoing ordinance or resolution, an emergency exists requiring suspension of the Charter rule as to consideration and voting upon ordinances or resolutions at three regular meetings; I/we, therefore, request that you suspend said Charter rule and pass this ordinance or resolution finally on the date it is, introduced, or at the present meeting of the City Council. Respectfully, Council Members Respectfully, MAYO HE CI SOF CORPUS CHRISTI, TEXAS The above ordinance was passed by the following vote: Luther Jones Betty N. Turner Jack K. Dumphy Bob Gulley Herbert L. Hawkins, Jr. Dr. Charles W. Kennedy Cliff Zarsky 1_0160