Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Michelle Kuka, Interim Human Resources Director
Subject: Recommended Revision to the Master Salary Resolution
RECOMMENDATION:
title
Adopt a resolution authorizing an amendment to the Master Salary Resolution 081316 to adjust the salary range of the County Chief Financial Officer and the Director of Library Services classifications.
body
BACKGROUND:
On June 24, 2025, this Board adopted Master Salary Resolution 081316, which specifies the number of and provides compensation and benefits for persons employed by the County of San Mateo, sets appropriate rules and regulations, and repeals all inconsistent ordinances and resolutions. Throughout the year, the salary resolution is amended from time to time to meet the needs of the County.
DISCUSSION:
The salary resolution amendment herein represents the adjustment to the salary of the County Chief Financial Officer and the Director of Library Services.
These amendments to the resolution have been reviewed and approved by the County Attorney’s Office as to form. The specific actions are discussed in detail below.
12000 COUNTY EXECUTIVE
Action: Adjust salary of D030, County Chief Financial Officer, and set new salary range at $148.92 - $186.12 per hour.
Explanation: This amendment adjusts the salary of the County Chief Financial Officer classification by 1% and incorporates a 10% special compensation to the base pay for a total salary range adjustment of 11%.
The salary adjustment is intended to ensure that appropriate internal alignment with the Assistant County Executive Officer classification, reflecting the comparable scope, complexity, and organizational impact of both roles. The County Chief Financial Officer provides executive-level leadership over countywide fiscal strategy, long-term financial planning, budget administration, and regulatory compliance, responsibilities that are critical to organizational stability and policy implementation. Aligning compensation with the Assistant County Executive Officer supports equitable pay practices, reinforces organizational hierarchy, and maintains consistency within the executive compensation structure.
The overall 11% adjustment primarily reflects the consolidation of the existing 10% special allowance into base salary, which does not increase total compensation but instead restructures how pay is reported. The only true fiscal impact on the monthly salary and benefit costs is the additional 1% salary increase which amounts to $620.56 per month. There is no change in the total number of authorized positions.
37000 COUNTY LIBRARY
Action: Adjust salary of D147, Director of Library Services, and set new salary range at $121.24 - $151.54 per hour.
Explanation: This action adjusts the salary of the Director of Library Services classification by 10% in order to address an internal equity disparity and align the Director of Library Services’ compensation with other department head positions that have comparable scope, responsibility, and organizational impact. A review of internal compensation structure indicates that the Director of Library Services classification is currently positioned below similarly scoped department head roles at the same level in the organization. Aligning compensation for the Director of Library Services supports the County’s commitment to consistent pay practices and equitable compensation based on job scope and responsibility.
The Library Director serves as the chief executive of San Mateo County Libraries, a Joint Powers Authority (JPA) comprising 11 member cities and the unincorporated areas of San Mateo County. Established in 1999, the Library JPA has evolved into a high-performing, multi-jurisdictional public agency with an annual budget exceeding $90 million, 165 permanent employees, up to 300 extra-help staff, 13 community libraries, and a countywide network of digital and mobile services.
The Director operates within a complex dual-reporting and shared-governance structure, reporting to the County Executive Office and accountable to a 12-member Governing Board composed of elected officials and 12-member Operations Committee comprised of executive leaders from each member jurisdiction. This structure requires advanced executive leadership, strong policy acumen, fiscal stewardship, and advanced cross-jurisdictional coordination.
This action represents a salary and benefits cost of $3,734 per month. There is no change in the total number of authorized positions.
Financial Impact on County’s Retirement System
Government Code Section 31515.5 requires the County to provide the estimated financial impact that proposed benefit changes or salary increases for current employees would have on the funding status of SamCERA‘s retirement fund, the County’s retirement system.
As reflected in the attached letter from SamCERA’s actuary, Milliman, the changes reflected in this amendment that are in addition to the assumed annual salary increases of affected current employees, increases the Actuarial Accrued Liability (AAL) by approximately $397,000. The Unfunded Actuarial Accrued Liability (UAAL) of SamCERA will be higher by this amount causing the funded ratio, rounded to the nearest one basis point, to decrease by 0.01%.
The County contributes to SamCERA based on a percentage of its payroll. Therefore, an increase in salaries above the valuation assumption will result in an increase in the contributions (both by the County and by the affected General members) made to SamCERA, as compared to the contributions projected in the valuation. It should be noted that SamCERA is a cost sharing retirement system, so the estimated increase in the future AAL will be borne by all SamCERA employers, not just the County.
FISCAL IMPACT:
The salary adjustment for Chief County Financial Officer represents an annual salary and benefits cost estimate of $7,447.
The salary adjustment for Director of Library represents an annual salary and benefits cost estimate of $52,254; however, the County Library is a non-general fund department and therefore this change results in no net county cost.