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HomeMy WebLinkAboutMINUTES - 11021993 - IO.3 ' O.-3 TO: BOARD OF SUPERVISORS i .o.-3 Contra FROM: INTERNAL OPERATIONS COMMITTEE Costa Q,�. '•s October 25, 1993 ��.` _-. .•�_" . " County DATE: sTq count SUBJECT: IMPLEMENTATION OF THE SENIOR TAX WORK-OFF PROGRAM SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1 . ACCEPT the sattc" d.,, report from the County Administrator' s Office on the progress in implementing the pilot Senior Tax Work=Off Program in Contra Costa County. 2 . DIRECT the Assistant Personnel Director to insure that all required "meet and confer" obligations have been met in regard to the Senior Tax Work-Off Program. 3 . COMMEND Sondra Rothwell, Management Analyst in the County Administrator' s Office, and Bob Sessler, Director of the Area Aging on Aging in the Social Services Department for their . creativity', dedication, and commitment in bring the Senior Tax Work-Off Program to the point" where it is ready to implement on November 1, 1993 . 4 . REQUEST the County, Administrator's Office to report to the Internal Operations Committee on January 3, 1994, indicating the number of participating departments and seniors in the program. BACKGROUND: li On June 8, 1993, we provided the Board of Supervisors with a status report on the progress which was being made with the Senior Tax Work-Off Program. At 'that time, plans were underway to 'expand the independent contractor process to include seniors and that efforts were still underway to locate funds to provide for a coordinator for the program. CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMIT E APPROVE _OTHER SIGNATURES ACTION OF BOARD ON November 7., 199-1. APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN" AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. q a ATTESTED • Contact: PHIL BATCHELOR.CLERK OF THE BOARD OF CC: See Page .2 SUPERVISORS AND COUNTY ADMINISTRATOR BY DEPUTY 1> I .O.-3 On October 25, 1993, our Committee met with Sondra Rothwell and reviewed the attached status report. Also present was Paul Katz from Local 1 . Ms . Rothwell reported that the Senior Tax Work-Off Program is ready to implement on November 1, 1993. A new contract format has been designed by the County Counsel ' s Office for this purpose. The intent is that a senior who is interested in participating in a program will go through the Personnel Department. ` The salary will be the minimum wage, $4 .25 per hour. A senior could apply for any type of work for which a job announcement is ' posted. The senior would not be expected to perform all of the duties of any existing classified position, but might be able to perform at least a portion of the duties of a position which a department otherwise would be unable to hire a regular employee to perform. Paul Katz requested clarification regarding the type of work seniors would be doing. It is clear that the County needs to comply with the normal "meet and confer" requirements because of the concern that the use of senior citizens at the minimum wage could impact the jobs of regular fulltime employees . We would like to have a final progress report provided to our Committee on January 3, 1994 . We will make a further report to the Board following that report. cc: County Administrator Sondra Rothwell, GAO's Office Treasurer-Tax Collector Auditor-Controller County Counsel Social Services Director . Assistant Personnel Director Bob Sessler, Area Agency on Aging -2- Contra Costa County OFFICE OF THE COUNTY ADMINISTRATOR 651 Pine Street, 10th Floor Martinez, CA 94553 (510) 646-2764 To: Internal Operations Committee From: Senior Tax Work-Off Committee Date: October 25, 1993 Subject: STATUS REPORT ON THE IMPLEMENTATION OF THE SENIOR TAX WORK-OFF PROGRAM RECOMMENDATIONS: 1. Accept this status report on the progress of implementing the pilot Senior Tax Work-Off Program in Contra Costa County. 2. Request the County Administrator's Office to provide a further status report to the Internal Operations Committee in January, 1994, indicating the number of participating Departments and Seniors in the program. BACKGROUND: The last report on this subject was on May 24, 1993, at which time the Board of Supervisors requested the County Administrator's Office to make a progress report on the implementation of the pilot Senior Tax Program. Below is an update on the implementation of the program, funding source, and volunteers. Update on Implementation A revision to the County's Independent Contractors procedure has been completed to include procedures and a questionnaire for hiring seniors under the Senior Tax Work- Off Program. A memo from the County Administrator to Department Heads summarizing the program and explaining the new procedures has been drafted. In addition, the Withholding and FICA form has been revised to insure compliance with the County's policy for hiring contract employees. The new procedure and forms can be put into place after review and approval to form by County Counsel. The Tax-Collector is committed to hiring a senior under the program in December, 1993 and April, 1994. Also, the Assessor is considering hiring a senior tax worker as is the Community Services Department, which may have a need for individuals in their Child Development Program. Page 2 Status Senior Tax Program Funding Source Bob Sessler, Director of the Office on Aging, submitted applications for funding to administer this program to various Foundations. The results were not positive. To date, three of the Foundations that were solicited for funding could not assist us at this time. A list of additional Foundations contacted regarding funding is attached. The Director of the Office on Aging will report to the Senior Tax Work-Off Committee regarding responses from these Foundations. Volunteers In the meantime, the Committee continues to seek volunteers for the administration of the program. To date, four seniors have expressed an interest in volunteering under the County volunteer program. However, no firm commitments from volunteers were secured as several verbal commitments were broken. Registration with the Volunteer Center of Contra Costa County for help in meeting our volunteer needs has been completed. In addition, a flyer has been prepared for circulation to a few selected organizations to seek volunteer assistance in the administration of the program. The Committee will send procedures for the program, to be effective immediately, to all Department Heads and Administrative Services Officers after review and approval of the revised Special Conditions Withholding and FICA Deductions form by County Counsel. LIST OF FOUNDATIONS CONTACTED REGARDING SENIOR TAX WORK-OFF PROGRAM 1. S. H. Cowell Foundation, San Francisco 2. Luke B. Hancock Foundation, Palo Alto 3. Clorox Company Foundation, Oakland 4. McKesson Foundation, San Francisco 5. BankAmerica Foundation, San Francisco 6. Zellerbach Family Fund, San Francisco 7. William and Flora Hewlitt Foundation, Menlo Park 8. Louis R. Lurie Foundation, San Francisco 9. Wallace Alexander Gerbode Foundation, San Francisco 10. Mary A. Crocker Trust, San Francisco Contra Costa County OFFICE OF THE COUNTY ADMINISTRATOR 651 Pine Street, 10th Floor Martinez, CA 94553 (510) 646-2764 Date: November 1, 1993 To: Department Heads From: Phil Batchelor, County Administrator Subject: REVISED FORMS FOR CONTRACT EMPLOYEES AND PROCEDURE FOR HIRING SENIOR CITIZENS UNDER THE BOARD APPROVED "SENIOR TAX WORK-OFF PROGRAM" Procedure for Hiring Seniors under the Senior Tax Work-Off Program At the direction of the Board of Supervisors, the Internal Operations Committee asked the County Administrator and staff from County Counsel, Auditor-Controller, Treasurer- Tax Collector, Personnel and Social Services Area Office on Aging, to work as a Committee to pursue the feasibility of implementing a Senior Tax Work-Off program in the County. The purpose of the Senior Tax Work-Off program is to provide low income senior homeowners an opportunity to work as part-time contract employees in various departments in order to earn money to pay county property taxes. After much review and study, the Committee recommended a Senior Tax Work-Off program be implemented. In March, 1993, the Board of Supervisors approved a pilot program effective April, 1993 through April, 1994, under the following parameters: • All participants must be homeowners within Contra Costa County • All participants must be 55 years of age or older • All participants must have an annual income not exceeding $22,000 annually • All participants will be paid at the minimum wage level ($4.25/hour) At this time, the Committee is ready to put the program in place. Effective immediately, the attached procedures and questionnaire should be used when hiring temporary contract employees who are seniors under the Tax Work-Off program. Page 2 Senior Tax Program Procedures Attachment A - PROCEDURE FOR HIRING SENIORS UNDER THE "SENIOR TAX WORK-OFF PROGRAM Attachment B - QUESTIONNAIRE FOR DETERMINING A CONTRACT EMPLOYEE SENIOR TAX WORKER PAYMENT METHOD Departments are encouraged to participate in the program using the procedures provided in this packet. If this pilot program proves to be beneficial to Departments in that they are able to utilize the services of seniors, we will re-authorize the Board to extend the program beyond April, 1994. Revised Contractor Employee Forms Included in this packet, is a revised Special Conditions Withholding and FICA Deductions form Attachment C. This form replaces the standard form dated 2/91 and should be used for all contract employees paid through the County's payroll system. In addition, the Questionnaire for Determining Independent Contractor Payment Method Attachment D has also been revised to clarify required signatures. If you have any questions regarding these changes and procedures, please contact my staff, Sondra Rothwell at 646-2764. Thank you. Attachment A PROCEDURE FOR HIRING SENIORS UNDER THE "SENIOR TAX WORK-OFF PROGRAM" In order to keep the procedures simple and reduce the flow of paper, Departments are required to use the same procedures currently being used when hiring temporary . "contract employees". The criteria for determining a senior tax worker is outlined in the attached Senior Tax Program questionnaire (attachment B). Other department responsibilities are as follows: • Submit a copy of the completed and approved short form contract as well the Senior Tax Worker questionnaire to the Tax-Collector's Office - Attention: Senior Tax Program, Coordinator (s) The Senior Tax Program Coordinator (s) are required to maintain information on the nmber of seniors participating in the program, job classifications,etc. and departments' participation level • The revised "Special Conditions Withholding and FICA Deductions form" (attachment C) should be used when hiring all "contract employees" for payment through the County payroll system • Departments are encouraged to hire a senior citizen in various established County jobs providing the individual possess qualifications, skills and the experience required for the available temporary position and established procedures are followed. Attachment B QUESTIONNAIRE FOR DETERMINING CONTRACT EMPLOYEE SENIOR TAX WORKER PAYMENT METHOD All new or renewal Senior Tax Worker Contract Employee agreements must meet the following criteria: • Senior Tax Worker must not work more than 20 hours per week and a total of 260/hours within a calendar year • Senior Tax Worker must be paid through the payroll system so that withholding taxes and Social Security can be deducted (Senior Tax Worker cannot earn more than $1,100/yr) • No employment benefits, other than workers' compensation and general liability coverage are provided For Completion by Department Personnel YES NO 1. Does the Senior Tax Worker reside within Contra Costa County and pay county property taxes? [ ] [ ] 2. Is the Senior Tax Worker 55 years of age or older? [ ] [ J 3. Is the Senior Tax Worker family income within $22,000? [ ] [ ] 4. Does the Senior Tax Worker possess qualifications/skills experience required for the available temporary positions? [ ] [ ] 5. Has the Senior Tax Worker worked less than 260 hours during this calendar year? [ ] [ ] A "No" answer to any of the above questions will disqualify applicant under the Senior Tax Work-Off Program. Department Location Contact Person Phone Prepared or Approved By: [Department Staff] Contractor/Senior Tax Worker Certification: I certify that the answers and information provided to the above questions accurately reflect the anticipated working relationship. [Signature of Senior Tax Worker/Contract Employee] 9/93 Attachment C Contra Costa County Standard Form SPECIAL CONDITIONS WITHHOLDING AND FICA DEDUCTIONS 1. Withholding and FICA Deductions. Notwithstanding Paragraph 14 of the General Conditions (Paragraph 10 of the Short Form Contract), for purposes of withholding state and federal taxes and Social Security only from payment due, the Contractor will be treated as an employee and the Auditor-Controller will make deductions for these purposes as if Contractor was an employee. Contractor agrees that for all other purposes, Contractor is not a County employee and remains an independent contractor. Contractor further agrees that the County will determine if Contractor-is eligible to receive workers' compensation and unemployment insurance benefits provided that the Contractor meets certain criteria in the "Questionnaire for Determining Independent Contractor Payment Method,"but not fringe benefits, including but not limited to, vacation, sick leave, retirement and health plan coverage. 2. Lia- bility. Contractor agrees that County will determine if contractor shall be indemnified by the County provided that contractor meets certain criteria in the "Questionnaire for Determining Independent Contractor Payment Method". If it is determined that contractor meets certain criteria, the County under its General Liability self-insurance program upon request shall defend and indemnify the contractor against liability claims initiated by third parties arising from acts or omissions occurring within the scope of authorized services, unless the contractor acted or failed to act because of actual fraud, corruption, malice or gross negligence. revised 9/93. Initial [Contractor] [County] Attachment D QUESTIONNAIRE FOR DETERMINING INDEPENDENT CONTRACTOR PAYMENT METHOD All new or renewal independent contractor agreements that do not meet IRS criteria for independent contract status must be paid through the payroll system so that withholding taxes and Social Security can be deducted (note: this does not apply in the case of contracts with corporations, temporary help agencies, partnerships or established businesses with Taxpayer Identification number). For completion by Department Personnel YES NO a. Do I, as the employer, have the right to control not only the result of the work, but also the way in which it is done? [ ] ( ] b. Am I setting the independent contractor's hours? [ ] [ ] C. Is the independent contractor restricted from taking jobs from other businesses at the same time they are working for me? ( ] [ ] d. Do 1 or other departments have employee (s) with similar duties as the independent contractor? [ ] [ ] e. Does the County supply assistants to the contractor? [ ] [ ] f. Is the duration of employment for a specific period of time rather than a specific job? [ ] [ J g. Does the County furnish training, tools, or equipment to the contractor? [ ] [ ] A "yes" answer to any of the above questions will constitute justification for paying the contractor through the payroll system. CONTRACTOR CERTIFICAnoN: I Certify that the answers to the above questions accurately reflect the anticipated working relationship. [SIGNATURE/CONTRACTOR] [REVIEWED AND APPROVED BY: Department Staff revised 9/93 SENIOR TAX WORKER CONTRACT Number: Fund/Ord # Account # Other # 1. Contract Identification. Department: Treasurer-Tax Collector Subject: Senior Tax Work-Off Program 2. Parties . The County of Contra Costa, California (County) , and the following named contractor mutually agree and promise as follows: Name: Social Security # Address : 3. Term. The effective date of this contract is and it continues from year- to year unless terminated as provided herein. 4 . Termination. This contract may be terminated by the County, at its sole discretion, upon five-day advance written notice thereof to the Contractor, or cancelled immediately by written mutual consent. 5. Payment Limit. County' s total payments to Contractor under this Contract shall not exceed $1, 105 . 00 per year. 6 . County' s Obligations . In consideration of Contractor' s provision of services as described below, and subject to the payment limit expressed herein, County shall pay Contractor, upon Contractor' s submission of a properly documented demand for payment (County Demand Form D-15) which shall be submitted not later than 45 days from the end of the month in which the contract services were rendered, and upon approval of such demand by the head of the County Department for which this Contract is made or his designee, $4 .25 per hour, NOT TO EXCEED a total of 260 hours per year. 7 . Contractor' s Obligations . Contractor shall provide the following described services : Senior tax worker services, as assigned, for up to 260 hours per year. 8. . Work Not Guaranteed. Contractor will be assigned work from time to time as it becomes available and Contractor's services are needed. The assignment of 260 hours of work is not guaranteed in any year. 9. Independent Contractor Status ._ This Contract is by and between two independent contractors and is not intended to and shall not .-be construed to create the relationship between the . parties of agent, servant, employee, partnership, joint venture, or association. . t r 10. Disputes . Disagreements between the County and Contractor concerning the meaning, requirements, or performance of this Contract shall be subject to final determination in writing by the head of the County Department for which this Contract is made or his designee. 11. Worker's Compensation. Contractor agrees that Contractor is subject to the worker's compensation laws of California as to all services provided by Contractor hereunder and the County agrees to provide worker's compensation benefits respecting all such services. Contractor waives any claim against County other than for such worker's compensation benefits with respect to any injury to contractor arising from or connected with such services . 12. Tax Withholding. Contractor agrees that the County shall withhold and pay federal and state income and social security taxes from all sums payable to Contractor hereunder. 13. Immunity and Indemnification: As to the services provided hereunder, Contractor shall be regarded as an employee of the County for purposes of the Tort Claims Act (Gov. Code SS 825, et.seq. ) and be protected by the same immunities and rights to indemnification extended by that Act to public employees . 14 . Claims Waiver. Contractor agrees that except as expressly provided herein, contractor will obtain no employment rights or employment benefits from Contra Costa County and waives any claim to such rights or benefits . 15 . Signatures . These signatures attest the parties ' agreement hereto: COUNTY OF CONTRA COSTA, CALIFORNIA CONTRACTOR By: _ Designee l DATE: it REQUEST To SPEAK FORM (THREE (3) MINUTE LIMIT) Complete this form and place it in the box near the speakers' rostrum before addressing the Board. r. NAME: PHONE: ADDRESS: CITY: I am speaking formyself__je4R organization: —0 (NAME OF C.A. JZNTION) Check one: I wish to speak on Agenda Item # !!W My comments will be: general for against I wish to speak on the subject of I do not wish to speak but leave these comments for the Board to consider.