Board of Finance

Board of Finance Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Join from PC, Mac, iPad, or Android: https://zoom.us/j/98417801212 Phone one-tap: +13092053325, 98417801212# US Join via audio: +1 309 205 3325 US Webinar ID: 984 1780 1212 International numbers available: https://zoom.us/u/auOv241QR **CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA ** 1. Agenda Subject 1.1. Motion to adopt agenda Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to adopt agenda as amended as follows: remove from the consent agenda item 3.4. FY2026 Q2 General Fund Budget Performance - DFA and place it on the deliberative agenda as item 4.3. (per Interim COS Kara Alnasrawi) 2. Public Forum Subject 2.1. Verbal Comments Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 2. Public Forum Page 1 of 111  Department Council and Board Type Action Procedural Recommended Action open Public Forum close Public Forum 3. Consent Agenda Subject 3.1. Motion to adopt the consent agenda (as amended) and take the actions indicated Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 3. Consent Agenda Department Council and Board Type Action (Consent) Procedural Recommended Action Motion to adopt the consent agenda (as amended) and take the actions indicated Subject 3.2. January 26, 2026 Board of Finance Meeting Minutes - DFA Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 3. Consent Agenda Department Department of Finance and Administration Type Information Minutes Action (Consent) Recommended Action approve the minutes Subject 3.3. CVOEO Fair Housing Month Sponsorship 2026 - REIB Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 3. Consent Agenda Department Racial Equity, Inclusion, & Belonging (REIB) Type Action (Consent) Recommended Action move to approve and recommend the City Council approve the Director of the Racial Equity Inclusion and Belonging Office and the Chief Administrative Officer to issue a sponsorship grant in the amount of $1,000 to CVOEO to support Fair Housing Month programming from the Community Celebrations GL Subject 3.4. FY2026 Q2 General Fund Budget Performance - DFA **NOW AGENDA ITEM 4.3.** Page 2 of 111  Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 3. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Information Communication Recommended Action waive the reading, accept the communication and place it on file 4. Deliberative Agenda Subject 4.1. Burlington Harbor Marina: Dredging Maintenance Project: Contract Amendment and Budget - BPRW Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 4. Deliberative Agenda Department Parks, Recreation, & Waterfront Type Action Recommended Action 1. To approve and recommend that the City Council authorize the execution of a contract amendment with Engineers Construction, Inc. for an additional contract value of $33,865, for a new total contract price not to exceed $611,711, for the Burlington Harbor Dredging Project and to authorize Phil Lewis, Director of Parks, Recreation & Waterfront, to execute the contract amendment and any related documented necessary or convenient to carry out the project, subject to review by the City Attorney’s Office. 2. To approve and recommend that the City Council authorize the Chief Administrative Officer, or their designee, to affect the necessary budget amendments and transfer of $25,000 in funds from the Stormwater (Fund 245) to the Parks Special Projects Fund (Boathouse Improvements – Dredging) as outlined in the attached Budget Amendment Form. Subject 4.2. Request for Job Description Updates and Position Reclassifications Department of Finance and Administration Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 4. Deliberative Agenda Department Department of Finance and Administration Type Action Recommended Action 1. To approve and recommend that the City Council approve the following position reclassifications: a. Reclassification of one (1) Accounting Assistant I – Accounts Payable, nonexempt, full-time, AFSCME position, grade 14, to grade 15; b. Reclassification of one (1) Lead Accounts Payable Analyst, non-exempt, full-time, AFSCME position, grade 14, to grade 16; c. Reclassification of one (1) Grants & Finance Specialist, non-exempt, full-time, AFSCME position, grade 16, to grade 18; d. Reclassification of one (1) Grants Associate & Philanthropy Advisor, non-exempt, full- time, AFSCME position, grade 15, to grade 16; e. Reclassification of one (1) Billing & Page 3 of 111  Admin Accountant, non-exempt, full-time, AFSCME position, grade 17, to one (1) Sr. Accountant, exempt, full-/part-time, non-union position, grade 18; and f. Reclassification of one (1) NPA Engagement Specialist, part-time, non-exempt, AFSCME position, grade 14, to a full-time position, grade 14. 2. To approve and recommend that the City Council authorize the Chief Administrative Officer to make such amendments to the FY26 Budget as may be necessary or convenient to effectuate the foregoing staff reorganization, in substantial conformance with the information outlined in the staff report, for a total FY 26 impact of $26,795.70. Subject 4.3. FY2026 Q2 General Fund Budget Performance - DFA **WAS CONSENT AGENDA ITEM 3.4.** Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 4. Deliberative Agenda Department Department of Finance and Administration Type Action Communication Information Recommended Action waive the reading, accept the communication and place it on file 5. Adjournment Subject 5.1. Motion to adjourn Meeting February 9, 2026 - Board of Finance Meeting - Monday, February 9, 2026, 5:15 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 5. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn Page 4 of 111 Page 5 of 111 Page 6 of 111 Page 7 of 111 Page 8 of 111 Page 9 of 111 Page 10 of 111 MEMORANDUM Date: February 9th, 2026 and February 17th, 2026 To: Board of Finance and City Council From: Kelli Perkins, Director of Racial Equity, Inclusion, and Belonging CC: Katherine Schad, Chief Administrative Officer Re: CVOEO Fair Housing Month Sponsorship 2026 Request The Office of Racial Equity, Inclusion, and Belonging (REIB) is seeking approval and authorization to execute a sponsorship agreement subject to review of the City Attorney’s Office, granting City funds as follows: $1,000 to Champlain Valley Office of Economic Opportunity (CVOEO) in support of Fair Housing Month events. Background The City’s Community and Economic Development Office (CEDO) invited the REIB to contribute $1,000 toward Fair Housing Month. The REIB Office is committed to continuing its sponsorship of CVOEO’s Fair Housing Month, reinforcing our shared dedication to fostering equitable and inclusive communities. This sponsorship supports CVOEO’s April initiatives commemorating the 1968 Fair Housing Act, including educational programs, public discussions, virtual panels, and art events that raise awareness about housing discrimination in Vermont. Funding for Project CVOEO’s grant from the REIB is $1,000 and is included in REIB’s FY26 Community Celebrations GL. Department Contact If you have any questions, please contact Kelli Perkins, Director of Racial Equity, Inclusion, and Belonging at kperkins@burlingtonvt.gov. Motions Page 11 of 111 The Office of Racial Equity, Inclusion, and Belonging requests the Board of Finance and City Council approve the following motions: 1. Board of Finance Motion: Move to approve and recommend the City Council approve the Director of the Racial Equity Inclusion and Belonging Office and the Chief Administrative Officer to issue a sponsorship grant in the amount of $1,000 to CVOEO to support Fair Housing Month programming from the Community Celebrations GL. 2. City Council Motion: Move to approve the Director of the Racial Equity Inclusion and Belonging Office and the Chief Administrative Officer to issue a sponsorship grant in the amount of $1,000 to CVOEO to support Fair Housing Month programming from the Community Celebrations GL. Page 12 of 111  Board of Finance and City Council Submission Checklist Version: April 2025 Department: REIB Submitter: Vicky Luciano Title/Subject: CVOEO Fair Housing Month Sponsorship Approval Requested: Meeting Date: ☒ Board of Finance 2/9/2026 ☒ City Council 2/17/2026 ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 1/30/2026 Kelli Perkins Mayor’s Office Yes 2/4/2026 Erin Jacobsen Board/Commission Choose an Click or tap to Click or tap here to enter text. item. enter a date. City Attorney’s Office for memo and Yes 2/3/2026 Emmett Wood contracts or legal documents City Attorney’s Office for memo and Choose an Click or tap to Click or tap here to enter text. motion(s) or resolution(s) item. enter a date. CAO for budget, financing, and memo Yes 2/3/2026 Katherine Schad Human Resources, if personnel action Choose an Click or tap to Click or tap here to enter text. or policy item. enter a date. CIO, if IT-related Choose an Click or tap to Click or tap here to enter text. item. enter a date. Page 13 of 111  Board of Finance and City Council Submission Checklist Version: April 2025 Dept. of Finance & Brad Kukenberger Department: Administration Submitter: Title/Subject: FY2026 General Fund Budget to Actuals – Q2 update Approval Requested: Meeting Date: ☒ Board of Finance 2/9/2026 ☐ City Council Click or tap to enter a date. ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 2/2/2026 Katherine Click or tapSchad here to enter text. Mayor’s Office Yes 2/5/2026 Erin Click Jacobsen or tap here to enter text. Board/Commission Choose an Click or tap to Click or tap here to enter text. item. enter a date. City Attorney’s Office for memo and Choose an Click or tap to Click or tap here to enter text. contracts or legal documents item. enter a date. City Attorney’s Office for memo and Yes 2/4/2026 Click or tap here to enter text. motion(s) or resolution(s) Erik Ramikrishnan CAO for budget, financing, and memo Choose an Click or tap to Click or tap here to enter text. item. enter a date. Human Resources, if personnel action Choose an Click or tap to Click or tap here to enter text. or policy item. enter a date. CIO, if IT-related Choose an Click or tap to Click or tap here to enter text. item. enter a date. Page 14 of 111  CITY OF BURLINGTON Department of Finance & Administration TO: Board of Finance FROM: Brad Kukenberger, Director of Finance DATE: February 9, 2026 RE: FY2026 Q2 General Fund Budget Performance Executive Summary This memorandum provides a high-level overview of the General Fund's budget-to-actual performance through the second quarter of FY2026 (July 1, 2025 through December 31, 2025), representing 50% of the fiscal year. All figures are presented on a modified accrual basis consistent with GAAP reporting standards. Metric Amended Budget YTD Actual* % of Budget Total Revenues $110,613,056 $51,879,616 46.9% Total Expenditures $111,049,901 $51,081,236 46% Net Position ($436,845) $798,380 *Modified accrual basis: Revenue includes $25.4M property tax accrual (50% of levy); Expenditures include $10.6M employee benefits accrual (50% of budget) Year-End Projection Based on current trends and established projection methodologies, we anticipate the following year-end position: Projected Revenues $107,379,963 Projected Expenditures $107,475,972 Projected Surplus/(Deficit) ($96,009) Projection assumptions: • Revenues: Property taxes at budget; other categories annualized based on current collection rates, with Gross Receipts adjusted for the declining trend identified below • Personnel & Benefits: 95% of budget (reflecting current vacancy savings rate) • General Operating: Adopted budget • All other categories: 100% of budget Revenue Performance Key revenue observations: • Property Taxes: $25.4 million recognized (50.0% of budget) – modified accrual basis reflects 50% of annual levy; historical collections rate is 99.7% of budgeted property taxes. • Sales Tax Equivalents: $5.3 million collected (40.6% of budget) – includes Gross Receipts and Local Option Sales Tax; see detailed analysis below • PILOT & Development Fees: $4.8 million collected (57.3% of budget) – ahead of pace due to timing of utility PILOT payments • Fees for Services: $6.7 million collected (44.4% of budget) – slightly under pace; monitoring ambulance and recreation fees • Fines & Penalties: $1.1 million collected (52.4% of budget) – parking fines tracking on target Gross Receipts Tax through November 30, 2025 Page 15 of 111 Gross Receipts tax collections provide insight into local economic activity in the hospitality, dining, and entertainment sectors. Through November 2025 (the most accurate data available) collections show a modest year-over-year decline that warrants monitoring. DFA will prepare a detailed review of Gross Receipts activity for the Board at the meeting scheduled March 9, 2026. Category FY26 YTD FY25 YTD Change % Change Meals $1,500,613 $1,420,015 $80,598 5.7% Rooms $1,012,791 $1,048,093 ($35,302) -3.4% Alcohol $449,752 $406,736 $43,016 10.6% Short-term Rentals $318,702 $298,366 $20,336 6.8% Admissions & Amusements $55,747 $56,740 ($993) -1.8% Total GR Tax $3,229,950 $3,337,604 ($107,654) -3.2% Key findings: • Mixed category performance: Meals (+5.7%) and Alcohol (+10.6%) show growth, while Rooms (- 3.4%) declined. The increase in meals and alcohol tax may reflect price increases rather than volume growth. • Budget implications: Based on current trends, Gross Receipts may finish approximately $580,000 (8.7%) below the $6.7 million budget. This shortfall is incorporated into our year-end revenue projection. Expenditure Performance Key expenditure observations: • Personnel Services: $21.9 million spent (48.3% of budget) – slightly under pace; indicates that 5% vacancy savings rate budgeted in FY26 is reasonable and attainable. • Employee Benefits: $11.7 million recognized (50.0% of budget) – modified accrual basis • General Operating: $6.5 million spent (38.8% of budget) • Debt Service: $6.6 million spent (80.2% of budget) – reflects scheduled principal payment in Q2 • Interfund Transfers: $2.2 million transferred (15.2% of budget) – majority of transfers occur at year- end. Conclusion The General Fund is performing favorably at the mid-year point. On a modified accrual basis, both revenues and expenditures are tracking just under 50% of budget, yielding a positive net position of approximately $798,000 through Q2. The projected year-end deficit of approximately $96k reflects conservative expenditure assumptions that should be beatable through continued budget discipline. The decline in Gross Receipts activity bears monitoring as a potential indicator of broader economic softening in the hospitality and retail sectors. However, the overall fiscal position remains sound, with property tax collections expected to proceed normally in the second half of the fiscal year. Staff will continue to monitor budget performance and provide updates as conditions warrant. The attached detailed budget-to-actual report provides additional information by department and revenue and expenditure category. Please reach out directly with any questions if you have them. Page 16 of 111  CITY OF BURLINGTON - GENERAL FUND FY2026 Second Quarter Budget Performance Dashboard Period: July 1, 2025 - December 31, 2025 (50% of Fiscal Year) KEY FINANCIAL METRICS Metric Amended Budget YTD Actual % of Budget YTD Expected Variance Status Total Revenues $110,613,056 $51,879,616 46.9% $55,306,528 -$3,426,912 On Track* Total Expenditures $111,049,901 $51,081,236 46.0% $55,524,951 -$4,443,715 Favorable Net Position -$436,845 $798,381 *Revenue timing reflects normal property tax collection cycle - b ulk recognized in Q3/Q4 YEAR-END PROJECTION Projected Revenue: $107,379,963 Projected Expenses: $107,475,972 Projected Surplus/(Deficit): -$96,009 GENERAL FUND EXPENDITURES BY CATEGORY FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Budget Amended YTD Expense Category Budget Amendments Budget Transactions % Used Projected Expense Prior Year Total Expense PER SERVICES - Personnel Services 45,023,822 278,045 45,301,867 21,897,449.11 48.3% 42,940,764.55 42,970,686.55 Expense FRINGE - Employee Benefits 23,358,532 26,879 23,385,411 11,692,705.50 50.0% 22,216,140.45 21,694,900.14 Expense CAPITAL EQUIP - Capital Equipment 1,089,911 -125,018 964,893 408,339.80 42.3% 964,893.00 1,347,792.25 Expense GEN OPER - General Operating 14,528,482 2,200,986 16,729,468 6,496,238.93 38.8% 14,528,482.00 13,249,123.62 Expense REG PROGRAM - Regional Programs 3,703,518 -4,000 3,699,518 1,700,757.83 46.0% 3,699,518.00 3,000,487.91 Expense DEBT - Debt Service 8,296,418 0 8,296,418 6,649,728.97 80.2% 8,296,418.00 7,905,353.26 Expense INTERFUND - Interfund 12,831,134 1,636,713 14,467,847 2,198,763.82 15.2% 14,467,847.00 12,987,487.03 Expense OTHER - Other 323,000 -57,100 265,900 37,251.75 14.0% 265,900.00 165,568.68 Expense Expenditure Control -2,061,421 0 -2,061,421 0.00 0.0% 0.00 0.00 Expense Total 107,093,396 3,956,505 111,049,901 51,081,235.71 46.0% 107,379,963.00 103,321,399.44 Note: Expenditure Control represents b udget placeholder for b udgeted vacancy savings/adjustments. GENERAL FUND EXPENDITURES BY CATEGORY FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Budget Amended YTD Expense Category Budget Amendments Budget Transactions % Used Projected Expense Prior Year Total Expense PER SERVICES - Personnel Services 45,023,822 278,045 45,301,867 21,897,449.11 48.3% 43,036,773.65 42,970,686.55 Expense FRINGE - Employee Benefits 23,358,532 26,879 23,385,411 11,692,705.50 50.0% 22,216,140.45 21,694,900.14 Expense CAPITAL EQUIP - Capital Equipment 1,089,911 -125,018 964,893 408,339.80 42.3% 964,893.00 1,347,792.25 Expense GEN OPER - General Operating 14,528,482 2,200,986 16,729,468 6,496,238.93 38.8% 14,528,482.00 13,249,123.62 Expense REG PROGRAM - Regional Programs 3,703,518 -4,000 3,699,518 1,700,757.83 46.0% 3,699,518.00 3,000,487.91 Expense DEBT - Debt Service 8,296,418 0 8,296,418 6,649,728.97 80.2% 8,296,418.00 7,905,353.26 Expense INTERFUND - Interfund 12,831,134 1,636,713 14,467,847 2,198,763.82 15.2% 14,467,847.00 12,987,487.03 Expense OTHER - Other 323,000 -57,100 265,900 37,251.75 14.0% 265,900.00 165,568.68 Expense Expenditure Control -2,061,421 0 -2,061,421 0.00 0.0% 0.00 0.00 Expense Total 107,093,396 3,956,505 111,049,901 51,081,235.71 46.0% 107,475,972.10 103,321,399.44 Note: Expenditure Control represents b udget placeholder for anticipated savings/adjustments. Page 17 of 111  GENERAL FUND BUDGET TO ACTUAL BY DEPARTMENT FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Amendment Amended Dept Department Name Budget s Budget YTD Actual % Used REVENUES 00 Non-Departmental 78,356,203 1,067,861 79,424,064 39,480,731 49.7% 01 Regional Programs 0 2,200,000 2,200,000 760,000 34.5% 02 Mayor's Office 69,413 0 69,413 0 0.0% 04 Clerk/Treasurer 3,912,280 0 3,912,280 1,156,262 29.6% 05 City Attorney 226,653 0 226,653 4,441 2.0% 06 Planning 30,000 0 30,000 0 0.0% 07 City Assessor 0 0 0 44 09 REIB 40,000 10,000 50,000 127,929 255.9% 15 Fire 3,450,637 203,953 3,654,590 1,634,983 44.7% 17 Police 1,958,403 0 1,958,403 810,315 41.4% 19 Public Works 7,254,074 0 7,254,074 3,034,712 41.8% 20 Permitting and Inspections 4,105,356 0 4,105,356 1,129,643 27.5% 21 Fletcher Free Library 33,000 0 33,000 7,489 22.7% 23 Parks and Recreation 5,894,792 37,846 5,932,638 2,879,265 48.5% 27 Burlington City Arts 1,762,585 0 1,762,585 853,801 48.4% Total Revenues 107,093,396 3,519,660 110,613,056 51,879,616 46.9% EXPENDITURES 00 Non-Departmental 25,520,935 1,043,861 26,564,796 11,570,110 43.6% 01 Regional Programs 813,547 2,200,000 3,013,547 413,351 13.7% 02 Mayor's Office 892,595 0 892,595 374,863 42.0% 03 City Council 302,060 0 302,060 170,099 56.3% 04 Clerk/Treasurer 3,410,289 24,000 3,434,289 1,596,401 46.5% 05 City Attorney 1,384,947 0 1,384,947 686,086 49.5% 06 Planning 698,479 0 698,479 271,567 38.9% 07 City Assessor 422,323 0 422,323 213,140 50.5% 08 Human Resources 1,625,497 0 1,625,497 769,807 47.4% 09 REIB 798,186 10,000 808,186 318,249 39.4% 10 Information Technology 2,732,518 43,970 2,776,488 1,978,421 71.3% 12 Dpt. of Business & Workforce Dev 0 0 0 0 15 Fire 18,083,714 519,128 18,602,842 8,071,483 43.4% 17 Police 20,261,734 77,700 20,339,434 9,456,784 46.5% 19 Public Works 11,059,426 -16,000 11,043,426 4,896,315 44.3% 20 Permitting and Inspections 2,331,519 0 2,331,519 1,137,009 48.8% 21 Fletcher Free Library 3,037,262 0 3,037,262 1,563,557 51.5% 23 Parks and Recreation 10,534,157 53,846 10,588,003 5,811,201 54.9% 27 Burlington City Arts 3,184,208 0 3,184,208 1,782,793 56.0% Total Expenditures 107,093,396 3,956,505 111,049,901 51,081,235 46.0% Net Position (Rev - Exp) 0 -436,845 -436,845 798,381 Page 18 of 111 MEMO Date: February 9th, 2026 To: Board of Finance and City Council From: Jon Adams-Kollitz, Parks Project Coordinator Sophie Sauvé, Parks Planning Division Director Phil Lewis, BPRW Director Megan Moir, Division Director – Water Resources Chapin Spencer, Director of Public Works Re: Burlington Harbor Marina: Dredging Maintenance Project: Contract Amendment and Budget Amendment I. Purpose The Department of Parks, Recreation and Waterfront (BPRW) seeks approval and authorization to amend its contract agreement with Engineers Construction, Inc. (ECI) for an additional $33,865 or a maximum limiting amount of $611,711 for the Burlington Harbor Marina Dredging Maintenance Project with a project contingency of $10,516. The contract amendment is requested to pay for temporary stockpiling of approximately 1,100 CY of Category 2B soils at Perkins Pier while final approvals and next steps are determined for this portion of sediment being removed as part of the dredging project with the Department of Environmental Conservation (DEC). BPRW also seeks approval and authorization for a $25,000 budget amendment for the project from Water Resources. To date, $755,000 has been approved and allocated from the General Fund Capital Bond Proceeds towards this project. Funds from Water Resources are being allocated to support the project specifically at the Community Boathouse, where the College Street stormwater outfall contributes to sediment accumulation in the harbor. Approximately 1,533 CY of sediment will be removed from this area, of which approximately 430 CY are Category 2B soils. II. Background BPRW’s marina facilities at the Community Boathouse and Perkins Pier provide 58 slips for various sized private boats in addition to docking space for the Spirit of Ethan Allen and numerous smaller commercial operations. Collectively, these facilities are the hub of water recreation on Burlington’s Waterfront. It has been more than twenty-five years since the last dredging of these facilities, and at that time was only partially completed as it was excavated from the land only. After long delays, the project is underway. BPRW’s key objective with contracting with ECI was to remove sediment from the lake to restore navigable water depths within Burlington Harbor’s marina facilities to avoid further impacts to the upcoming boating season which opens in May. The project is following a State of Vermont Department of Environmental Conservation approved Soil Management Plan (SMP) which was developed by consultants Vanasse, Hangen and Brustlin (VHB) after sediment testing. Three types of soils were identified in the SMP. Category 1 soils meet the the standard for qualifying as ‘development soils,’ that is, they can be relocated/re-used anywhere in the county. Category 3 soils, on the other hand, are required to be disposed of at an City of Burlington | 645 Pine Street | Burlington, Vermont 05401 | (802) 864-0123 Page 19 of 111 approved landfill. At the outset of the project, Category 2 soils were subdivided into two tiers: 2A, which qualify as development soils. and 2B, which contain lead at levels that exceed DEC’s threshold for groundwater. However, in the interest of minimizing costs to the City, VHB and BPRW are working with DEC on identifying ways to avoid landfill disposal for the 2B material. While discussions continue, 2B soils will be stockpiled and polyencapsulated (wrapped with special plastic) at Perkins Pier and/or Sears Lane as BPRW awaits direction from VTDEC. III. Process As was highlighted in previous memos to City Council on November 18, 2024, and November 3, 2025, the dredging project was stalled over several years due to challenges with the data generated by the consultant team hired in 2023 to perform the engineering work. Deficiencies were identified during the project bidding process in 2024 and after substantial efforts by City Staff to work with the project team to correct the work and the course of the project, the contract was not renewed. Subsequently, VHB, a firm with solid knowledge of the Burlington Waterfront and well-versed in environmental quality regulations in Vermont and specifically, iRULE, which impacts the project, were retained and have produced the documents needed to let the project out to bid. IRULE stands for the Investigation and Remediation of Contaminated Properties Rule which is intended to protect public health and the environment by establishing procedures and requirements for corrective actions where a release of hazardous materials has occurred. BPRW and VHB worked with the DEC on identifying an agreeable location for disposal of sediments which meet the environmental background standards. In collaboration with the Department of Public Works, VT 127 was identified as the ideal location to dispose of these soils as they can be used to help stabilize a slope along the road which has been losing material. However, 1,100CY of “Category 2B” soils do not meet DEC standards for disposal at this location without further review and consideration. In the interest and at the direction of the City, VHB has been identifying alternative approaches to propose to DEC to meet iRULE standards but the process is delayed as this project is atypical and there is limited precedent within the State of Vermont on approaches for this particular project other than landfill disposal. As such, VHB’s scope has also expanded to include proposing and reviewing options to amend the material once excavated and dewatered, with additives to bring lead concentration within DEC’s standards for disposal at VT 127. This process includes additional negotiating with DEC and the preparation of documents for permitting approvals, should this be a way forward. Ultimately, this would result in a much lower cost to the City than trucking and disposing of the material at a landfill. Disposal of all 2B soils at a landfill would be approximately between an additional $180,000 and $300,000, while amending the soils may be between $35,000-$55,000. IV. Project Funding Sources, Budget, and Estimates To date, funds for the Burlington Harbor Dredging Project have been budgeted and approved from City General Fund Bond Proceeds. At this time, the majority of the $755,000 bond proceeds have been encumbered. WATERFRONT HARBOR DREDGING BUDGET Annual Borrowing, Bond Series 2022A – Harbor Marina Dredging – Engineering/Design $80,000 Annual Borrowing, Bond Series 2023A – Harbor Marina Dredging – Sediment Removal $495,000 FY25 GO Bond, Bond Series 2024A – Harbor Marina Dredging $80,000 Page 2 of 4 Page 20 of 111 Annual Borrowing, Bond Series 2025A – Harbor Marina Dredging $100,000 Water Resources (GL 245-19-000.6300_182) $25,000 TOTAL AVAILABLE BUDGET for HARBOR MARINA DREDGING PROJECT $780,000 ENCUMBERED PROJECT FUNDS TO DATE Design Engineering Costs (Geosyntec Inc.) – contract completed $65,792 Re-Engineering Costs (VHB) – contract signed and work underway $74,160 Construction (ECI) $577,846 TOTAL ENCUMBERED FUNDS $717,798 CONTRACT AMENDMENTS Additional Soil Management Work (VHB) – Contract Amendment $17,821 Stockpiling (ECI) – Contract Amendment $33,865 TOTAL PROJECT COSTS TO DATE $769,484 TOTAL REMAINING - PROJECT CONTINGENCY $10,516 The bid documents were written in a way that allowed the City to determine which area of the harbor would be prioritized for dredging, sediment removal and dewatering. As the priority is to remove the sediment from the harbor, that part of the contract was prioritized and is moving forward. This contract amendment addresses the temporary stockpile of the material until a final destination can be agreed upon with DEC for Category 2B soils. Depending on DEC’s determination, additional costs to the project outside the current scope may require additional funds. V. Schedule The anticipated Construction schedule is as follows: • Winter 2026: Sediment removals are underway. • Spring 2026: Category 2B Soils are transported to their final destination and construction is complete. DEPARTMENT RECOMMENDATION Board of Finance Motions: 1. To approve and recommend that the City Council authorize the execution of a contract amendment with Engineers Construction, Inc. for an additional contract value of $33,865, for a new total contract price not to exceed $611,711, for the Burlington Harbor Dredging Project and to authorize Phil Lewis, Director of Parks, Recreation & Waterfront, to execute the contract amendment and any related documented necessary or convenient to carry out the project, subject to review by the City Attorney’s Office. 2. To approve and recommend that the City Council authorize the Chief Administrative Officer, or their designee, to affect the necessary budget amendments and transfer of $25,000 in funds Page 3 of 4 Page 21 of 111  from the Stormwater (Fund 245) to the Parks Special Projects Fund (Boathouse Improvements – Dredging) as outlined in the attached Budget Amendment Form. City Council Motions: 1. To approve and authorize the execution of a contract amendment with Engineers Construction, Inc. for an additional contract value of $33,865, for a new total contract price not to exceed $611,711 for the Burlington Harbor Dredging Project and to authorize Phil Lewis, Director of Parks, Recreation & Waterfront, to execute the contract amendment and any related documented necessary or convenient to carry out the project, subject to review by the City Attorney’s Office. 2. To approve and authorize the Chief Administrative Officer, or their designee, to affect the necessary budget amendments and transfer of $25,000 in funds from the Stormwater (Fund 245) and Parks Special Projects Fund (Boathouse Improvements – Dredging) as outlined in the Budget attached Amendment Form. Page 4 of 4 Page 22 of 111  Board of Finance and City Council Submission Checklist Department: Parks, Recreation & Waterfront Submitter: Sophie Sauvé Title/Subject: Burlington Harbor Dredging Project – Contract Amendment and Budget Amendment Approval: Meeting Date: ☒ Board of Finance 2/9/2026 ☒ City Council 2/17/2026 ☐ Concurrent Click or tap to enter a date. This form must be completed by the person submitting the materials, and sent with the final submission. Please do not indicate that a signoff was received until it has actually been obtained. Signoffs Received Date Signoff Needed Received Note Received Department Head Yes 2/3/2026 Phil Lewis Mayor’s Office informed and approved memo Yes 2/4/2026 Erin Jacobsen Board/Commission, if required Choose an Click or tap Click or tap here to item. to enter a enter text. date. City Attorney’s Office has approved contract Yes 2/4/2026 Hayley McClenahan and/or legal documents, -Identify attorney in note City Attorney’s Office has approved memo and Choose an Click or tap Click or tap here to motion(s) or resolution(s) item. to enter a enter text. -Identify attorney in note date. CAO has reviewed budget, financing, and Yes 2/3/2026 Katherine Schad memo Human Resources, if personnel action Choose an Click or tap Click or tap here to -Identify HR Manager in note item. to enter a enter text. date. CIO, if an IT-related investment/purchase Choose an Click or tap Click or tap here to item. to enter a enter text. date. Materials Included Included? Note Final Memo Attached? Yes Click or tap here to enter text. Contract Attached, if applicable? Choose an item. Click or tap here to enter text. Additional Materials, if necessary Choose an item. Click or tap here to enter text. Draft Resolution or Motion? Yes Click or tap here to enter text. If for submission to Council, are N/A Click or tap here to enter text. sponsors identified? Page 23 of 111  CITY OF BURLINGTON Department of Finance and Administration MEMORANDUM TO: Board of Finance and City Council FROM: Brad Kukenberger, Director of Finance CC: Katherine Schad, Chief Administrative Officer DATE: February 9, 2026 RE: Request for Job Description Updates and Position Reclassifications Department of Finance and Administration INTRODUCTION We are writing to request your approval for critical updates to job descriptions and reclassifications for six positions within the Department of Finance and Administration (DFA). These changes are essential to properly recognize the expanded scope, complexity, and professional-level responsibilities that have evolved in these roles, particularly following the creation of centralized accounting and financial operations through the ModernGov Initiative. While it is not always expected that ModernGov initiatives and mergers will result in reorganizations and reclassifications, in some instances this may be necessary. We did not have specific numbers to include in the FY26 budget at the time, but for future ModernGov efforts we will include a budget salary line estimate for any modest reclassifications needed. To provide important context: the ModernGov Initiative reduced 4.5 finance/accounting positions, achieving annual savings of $458,726. The reclassification costs outlined in this memorandum represent a fraction of those savings while ensuring staff are fairly compensated for their expanded responsibilities. This ensures ongoing savings as a result of ModernGov. As detailed in the Mayor’s FY26 Budget memorandum, the ModernGov Initiative represents a multi-year effort to right-size and modernize our city government. The creation of DFA merged the Clerk Treasurer, Innovation & Technology, Human Resources, and Assessor's Office into a unified department to centralize core city services essential to continuity of government operations. This reorganization has fundamentally changed the nature and scope of work for several finance positions and has also created additional administrative needs in the Clerk's Office, necessitating formal updates to job descriptions and adjustments to position allocations. In addition to updating and reclassifying positions related to grants and finance, this request also includes changing the NPA Engagement Specialist position from part-time Page 24 of 111 Page 2 of 35 30 hours per week to full-time 40 hours per week. The City has added tasks to the position that were not envisioned within the original 30 hour time frame (such as coordinating production of the City’s annual report and other ongoing CT administrative reporting such as cross-training on licensing, taking minutes/roll for city council, etc. ) that fit within her current job description but require more hours per week to complete. PROCESS & REVIEW TIMELINE The proposed changes result from a comprehensive job description review conducted by DFA leadership, examining how roles have evolved and comparing responsibilities against current AFSCME pay grade classifications and market standards. July 1, 2025: ModernGov Initiative & FY26 Budget resolution take effect August 2025: DFA Finance requested all employees to review current Job Descriptions and suggest edits September/October 2025: Management Review of proposed changes. Request HR to review and recalculate paygrades for affected positions October/November 2025: HR Review & Grading and AFSCME Union review of outcome December 2025: Confirmed final Job Descriptions with affected staff February 2026: Request BOF/City Council to approve reclassifications and required retroactive pay. RATIONALE FOR CHANGES The proposed reclassifications and position adjustments address several key factors: • Expanded Scope: Positions now serve citywide rather than single departments, requiring broader knowledge and coordination • Increased Complexity: Roles now involve policy development, compliance management, and system-wide financial controls rather than primarily transactional work • Leadership Responsibilities: Certain positions now include team supervision, training responsibilities, and subject matter expertise • Professional Standards: Enhanced positions require bachelor's degrees and significant experience, reflecting professional-level accounting and grants management work These changes also help address retention concerns and internal equity. As we work to maintain a stable, effective workforce, it is critical that compensation reflects the actual work performed and the qualifications required. Page 25 of 111 Page 3 of 35 POSITION-BY-POSITION SUMMARY The following table summarizes the seven positions requesting reclassification or adjustment: Position Title Budgeted G/L Current Proposed Annualized Union Status Status Change Budgetary Impact Accounting Assistant 101-04-000 Grade 14 Grade 15 $3,544.11 AFSCME I – Accounts Payable Lead Accounts 101-04-000 Grade 14 Grade 16 $3,258.11 AFSCME Payable Analyst Grants & Finance 101-04-000 Grade 16 Grade 18 $4,041.23 AFSCME Specialist Grants Associate & 101-04-000 Grade 15 Grade 16 $4,035.62 AFSCME Philanthropy Advisor Billing and Admin 101-04-000 Grade 17 Grade 18 $4,759.46 AFSCME→Non- Accountant → Senior Union Accountant NPA Public 101-04-000 30 hrs/wk 40 hrs/wk $14,308.32 AFSCME Engagement Specialist DFA Subtotal (FY26 half-year): $16,973.43 FY26 retroactive pay to July 1, 2025: $9,819.27 FY26 Total Impact: $26,795.70 Please note that the City makes every reasonable effort to not incur retroactive pay. In this case, employees needed to begin performing their new functions as of July 1 but it took a few months for the administrative work of changing job descriptions and getting this request to the BoF and CC. FUNDING THIS PROPOSAL The DFA, within the Clerk Treasurer's General Fund budget, has sufficient vacancy savings from turnover in the Comptroller and Chief Accountant positions to fund these reclassifications. This approach aligns with the administration's commitment to fiscal sustainability while maintaining internal equity and competitive compensation for staff whose roles have fundamentally changed through the ModernGov reorganization. Because these vacancy savings are ongoing, this reclassification package does not require additional General Fund appropriations in FY26 or FY27. Page 26 of 111 Page 4 of 35 CONCLUSION AND REQUEST These proposed reclassifications and position adjustments represent important investments in our workforce and in the long-term sustainability of city government. As we work to modernize our operations through the ModernGov Initiative, we must ensure that employees whose roles have expanded significantly are compensated fairly for the work they now perform, and that we maintain adequate administrative capacity to support effective government operations. We respectfully request that the Board of Finance and City Council approve: • Updated job descriptions for all DFA positions as attached • Pay grade reclassifications for DFA positions as detailed in this memorandum • Hours increase for the NPA Public Engagement Specialist from 30 to 40 hours per week • Authorization to implement changes effective January 27, 2026 (after city council review) • Acknowledgment that these changes will be funded through existing vacancy savings within the DFA General Fund budget, requiring no additional appropriations Motions Board of Finance: 1. To approve and recommend that the City Council approve the following position reclassifications: a. Reclassification of one (1) Accounting Assistant I – Accounts Payable, non- exempt, full-time, AFSCME position, grade 14, to grade 15; b. Reclassification of one (1) Lead Accounts Payable Analyst, non-exempt, full-time, AFSCME position, grade 14, to grade 16; c. Reclassification of one (1) Grants & Finance Specialist, non-exempt, full-time, AFSCME position, grade 16, to grade 18; d. Reclassification of one (1) Grants Associate & Philanthropy Advisor, non-exempt, full-time, AFSCME position, grade 15, to grade 16; e. Reclassification of one (1) Billing & Admin Accountant, non-exempt, full-time, AFSCME position, grade 17, to one (1) Sr. Accountant, exempt, full-/part-time, non-union position, grade 18; and f. Reclassification of one (1) NPA Engagement Specialist, part-time, non-exempt, AFSCME position, grade 14, to a full-time position, grade 14. 2. To approve and recommend that the City Council authorize the Chief Administrative Officer to make such amendments to the FY26 Budget as may be necessary or Page 27 of 111 Page 5 of 35 convenient to effectuate the foregoing staff reorganization, in substantial conformance with the information outlined in the staff report, for a total FY 26 impact of $26,795.70. City Council: 1. To approve the following position reclassifications: a. Reclassification of one (1) Accounting Assistant I – Accounts Payable, non- exempt, full-time, AFSCME position, grade 14, to grade 15; b. Reclassification of one (1) Lead Accounts Payable Analyst, non-exempt, full-time, AFSCME position, grade 14, to grade 16; c. Reclassification of one (1) Grants & Finance Specialist, non-exempt, full-time, AFSCME position, grade 16, to grade 18; d. Reclassification of one (1) Grants Associate & Philanthropy Advisor, non-exempt, full-time, AFSCME position, grade 15, to grade 16; e. Reclassification of one (1) Billing & Admin Accountant, non-exempt, full-time, AFSCME position, grade 17, to one (1) Sr. Accountant, exempt, full-time, non- union position, grade 18; and f. Reclassification of one (1) NPA Engagement Specialist, part-time, non-exempt, AFSCME position, grade 14, to a full-time position, grade 14. 2. To authorize the Chief Administrative Officer to make such amendments to the FY26 Budget as may be necessary or convenient to effectuate the foregoing staff reorganization, in substantial conformance with the information outlined in the staff report, for a total FY 26 impact of $26,795.70. Our DFA leadership teams are prepared to answer any questions you may have and provide additional detail as needed. Thank you for your consideration of this important request. Attachments: Updated job descriptions: Accounting Assistant I – Accounts Payable, Lead Accounts Payable Analyst, Grants & Finance Specialist, Grants Associate & Philanthropy Advisor, Billing and Admin Accountant, Senior Accountant Org Chart showing requested changes Page 28 of 111 Page 6 of 35 Page 29 of 111 Page 7 of 35 City of Burlington Job Description Position Title: Accounting Assistant I – Accounts Payable Department: Department of Finance and Administration Reports to: Assistant Director of Finance Pay Grade: 15 Job Code: 208 Exempt/Non-Exempt: Non-Exempt Union: AFSCME General Purpose: This position is primarily responsible for processing and monitoring payments throughout the city’s automated Accounts Payable System (AP), including all internal reporting and ensuring compliance with policy & procedures and clearing cashed checks in the system. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Prepare and maintain all Accounts Payable (AP) functions city-wide including but not limited to resolving vendor statement discrepancies. • Adheres to AP internal controls; including but not limited to, purchase orders, invoice payment approval, W-9 verification for accuracy, etc. • Assist in maintaining electronic files relating to AP. • Collect, code and deposit receivables, Misc. Payments for Public Works, Equipment Maintenance, Recycling, and Misc. Departments as needed. Invoice and collect on any bad checks. • Invoice through Miscellaneous Billing for Recycling monthly solid waste generation tax returns and yearly License renewals. • Manage the AP email mailbox which includes sorting, distributing, answer and direct and help with all questions for all incoming messages. • Manage various credit accounts for multiple city departments. • Entry, coding and uploading of city purchasing card transactions on a weekly basis for various departments. • Responsible for issuing and tracking some purchase orders for Public Works, BPRW, IT City Hall, and Cemetery. • Provides training in the city’s ERP System to various departments and new staff. Page 30 of 111 Page 8 of 35 • Adheres to Accounts Payable internal controls; including but not limited to, purchase orders, invoice payment approval, W-9 verification for accuracy, etc. • Assist in the preparation of audit schedules and testing by pulling invoices and backup as directed by supervisor for the year-end audit. • Assesses, individually and as part of a team, and recommends to supervisor ways to reduce the city’s purchasing costs. • Performs other responsibilities in the absence of co-workers and during periods of high volume as directed. Qualifications/Basic Job Requirements: • High school diploma and three years relevant experience in accounting required. An Associate’s Degree in Accounting or related field is preferred. • Ability to operate in a Windows based operating environment using word- processing, spreadsheets and database software required. • Must be consistent and demonstrate a high level of initiative in problem solving. • Ability to work successfully in a fast paced environment and with minimal supervision required. • Ability to organize, prioritize workflow and meet established deadlines required. • Ability to analyze data with particular attention to detail required. • Ability to communicate effectively both orally and in writing required. • Ability to recognize AP software problems and to effectively communicate to Supervisor/IT department and/or vendor technical support. • Must have a high level of enthusiasm to work within a team environment in a constantly changing organization. • Must be able to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve employee performance. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) Page 31 of 111 Page 9 of 35 __ color perception within and between _15_ pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening _x_ climbing _15_ pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision _x_ writing - basic _x_ clerical making __ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0__ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Created November 2015 Page 32 of 111 Page 10 of 35 City of Burlington Job Description Position Title: Lead Accounts Payable Analyst Department: Department of Finance and Administration Reports to: Assistant Director of Finance Pay Grade: 16 Job Code: 208 Exempt/Non-Exempt: Non-Exempt Union: AFSCME General Purpose: This position is primarily responsible for leading the Accounts Payable (AP) team, processing and monitoring payments throughout the city’s automated accounts payable system, including all internal reporting and ensuring compliance with policy & procedures. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Leads AP staff and training. Oversees the processing of all invoices and verification of transactions to ensure compliance, accuracy and timely payments to vendors and suppliers. • Development and implementation of policies and procedures that enhance the effectiveness of the accounts payable function, fostering a culture of continuous improvement within the team to prevent errors and fraud in the accounts payable process. Maintain exceptional customer service externally & internally ensuring such requests receive timely responses. • Handle complex vendor inquiries and disputes, including resolving billing errors and negotiating adjustments or refunds to ensure fair and accurate transactions. • Prepare and analyze AP reports and metrics to assess performance and identify areas for improvement in the payment process. • Vendor data management. W9 verification and vendor entry approvals. • Prepare, review and execute ACH, EFT and Wire transfers for the City departments, Special Revenue Funds and Enterprise Funds verifying and ensuring fraud prevention. • Reconcile accounts payable transactions with the general ledger balances, identifying discrepancies and resolving issues to ensure accuracy in financial statements. • Reconcile bank accounts and balance sheet accounts. • Prepare, review and process various journal entries for senior staff. • Preparation of audit schedules and testing for annual audit. Page 33 of 111 Page 11 of 35 • Preparation of annual 1099 reporting to the IRS and Unclaimed Property to the State of Vermont. • Manages the record retention and retrieval program for AP records, including but not limited to: cataloging, maintaining records listing, and coordination of destruction of records, etc. • Performs other responsibilities in the absence of colleagues and during periods of high volume as directed. Qualifications/Basic Job Requirements: • Bachelor’s Degree and three (3) years’ experience in Accounting or related field required. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Ability to operate in a Windows based operating environment using word- processing, spreadsheets and database software required. • Must be consistent and demonstrate a high level of initiative in problem solving. • Ability to work successfully in a fast-paced environment and with minimal supervision required. • Ability to organize, prioritize workflow and meet established deadlines required. • Ability to analyze data with particular attention to detail required. • Ability to communicate effectively both orally and in writing required. • Ability to recognize AP software problems and to effectively communicate to Supervisor/IT department and/or vendor technical support. • Must have a high level of enthusiasm to work within a team environment in a constantly changing organization. • Must be able to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve employee performance. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between _15_ pounds Page 34 of 111 Page 12 of 35 (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening _x_ climbing _15_ pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision _x_ writing - basic _x_ clerical making __ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0__ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Created November 2015 Page 35 of 111 Page 13 of 35 City of Burlington Job Description Position Title: Grants & Finance Specialist Department: Department of Finance and Administration Reports to: Grants Director Pay Grade: 18 Job Code: 202 Exempt/Non-Exempt: Union: AFSCME Remote Work Rating: Tier General Purpose: The Grants & Finance Specialist provides senior level guidance and applies best practices for grant expenditures, grant reimbursements, financial documentation, and fiscal management of grant funds using the City’s Enterprise Resource Planning (ERP) system or other internal and external system(s) as required. This position is responsible for ensuring timely and accurate reporting of grant financials by documenting and maintaining internal controls over federal and state grant awards, developing and implementing related policies and procedures, and training employees on these best practices. The Grants & Finance Specialist will work with departmental project/program managers to create and manage budgets, support them in monitoring and reconciling budgets, advise the use and tracking of multiple funding sources, and serve as the subject matter expert for fiscal management of federal grants. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Responsible for timely and accurate federal, state and local financial reporting requirements and compliance • Maintain awareness of current federal and state grant regulations • Review terms and conditions of funding opportunities to advise the city before new grant applications are submitted, and for new or amended funding awards to advise the city before grant agreements are executed • Organize and maintain a system containing all grant data and documentation needed for internal and external audits • Prepare schedules to assure compliance with applicable laws and regulations under which grants were received. • Direct proper accounting structure in the ERP system to ensure compliance with grant terms and conditions and ensure data is easily accessible and reportable. • Assist departmental grant managers in creating grant budgets to allocate and Page 36 of 111 Page 14 of 35 track their funds • Coordinate and track receipt of reimbursements, and reconcile grant revenues, expenses, and accounts receivable balances for assigned grants and loans • Coordinate receipt and entry of electronic and paper receipts for assigned grants and loans as needed • Review payroll weekly to ensure correct organization sets and projects are selected as required • Confirm accuracy of year-end and beginning-of-year grant balances and information in the ERP system. • Ensure appropriate management and tracking of grants across fiscal years and life-to-date cycles, providing financial and budget related information, budgetary reviews, year-to-date and life-to-date reporting and other reporting as needed. • Ensure appropriate management and tracking of assigned loans, maintaining the terms and conditions of each loan, timely receipt of loans receivable, tracking cost allocation and payment of long-term debt, and supporting collection of delinquent loans • Perform specialized accounting functions for expense allocation across all assigned grants and loans, such as preparing and entering monthly journal entries to allocate benefits for grants • Perform and/or supervise grant and loan accounting duties such as the preparation of journal entries, bank statement reconciliation, general ledger account reconciliation and billing. • Ensure eligibility of all grant expenditures in compliance with each grantor’s regulatory requirements. • Prepare financial statements and reports as required and perform research and reporting as needed • Evaluate issues, identify concerns, and advise departmental leadership on opportunities for efficiencies and improvements related to fiscal management of grants • Collaborate with other accounting staff to ensure that all grant accounting issues are addressed and resolved in a timely fashion. • Work with City Auditors to update and submit annual audit-related requirements. • Advise departmental leadership and project managers to implement recommended corrective action to resolve any audit findings. • Develop and maintain relevant city-wide best practices, policies, procedures, and technologies. • Train staff on grants accounting policies and practices, as well as the effective use of the ERP. Non-Essential Job Functions: • Other duties as required. Qualifications/Basic Job Requirements: Page 37 of 111 Page 15 of 35 • Bachelor’s Degree in Accounting or Business and five years of grant accounting required. Master’s Degree is preferred. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Experience with account reconciliation, project & grant billing and tracking. • Must have a demonstrated ability to show great attention to detail. • Proficiency with Excel and strong working knowledge of computer systems, including Word and electronic file management required. • Ability to establish and maintain good relations with coworkers required. • Previous municipal fiscal experience preferred. • Ability to communicate effectively and work cooperatively with peers and management within and across departments. • Ability to appropriately deal with stress such that it does not interfere with performance of job duties required. • Ability to meet schedules and deadlines while working with minimal supervision. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. _x_ seeing _x_ ability to move distances __ lifting (specify) __ color perception within and between __ pounds (red, green, amber) warehouses/offices __ carrying (specify) _x_ hearing/listening __ climbing __ pounds _x_ clear speech __ ability to mount and __ driving (local/over Page 38 of 111 Page 16 of 35 _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger Page 39 of 111 Page 17 of 35 __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision __ writing - basic _x_ clerical making _x_ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0___ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Revised December 2019; July 2021; April 2024 Page 40 of 111 Page 18 of 35 City of Burlington Job Description Position Title: Billing and Administrative Accountant, Technical Services Department: Department of Public Works Reports to: Division Director of Technical Services Pay Grade: 17 Job Code: TBD Exempt/Non-Exempt: Non-Exempt (Due to Union Status) Union: AFSCME General Purpose: The Technical Services Billing and Administrative Accountant is responsible for overseeing and carrying out financial and administrative functions for the Public Works Department, Technical Services Division under the supervision of the Division Director Public Works-Technical Services. The Technical Services Billing and Administrative Accountant will manage division level financial and administrative operations including annual capital and operating budget preparation, capital project accounting and administration, grant financial management, grant reporting, respond to City and SEFA Audit questions, participate in the development and implementation of financial management procedures led by the Clerk Treasurer’s Office, carry out compliance and training activities. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) Team Lead Functions • Assist the Division Director with adherence to proper accounting procedures performed by the Senior Engineers and their respective subordinate project managers • Assist the Division Director with planning, arranging and delivering training opportunities for the Technical Services Team General Accounting Functions • For the Technical Services Division o Oversee general accounting duties including by not limited to the management, creation, review and approval of purchase orders, submitting invoices to accounts payable and preparing, verifying and processing journal entries while ensuring accurate coding and adequate documentation. o Monitor annual budget expenses lines, notifying budget managers and prepare budget amendments as necessary for the Clerk Treasurers Office review and processing. Page 41 of 111 Page 19 of 35 o Responsible for reconciliation of revenue collections and ensures accurate entry, identify variances and processes corrections as needed. o Prepare and review reports including, but not limited to, monthly budget reports, revenue tracking and accounts receivable. Investigate variances and ensure corrections are completed as appropriate. o Calculate and submit Annual Draft Technical Services Force Account Markup for the review and approval of the Vermont Agency of Transportation Audit Division o Make Force Account Billing Rate Adjustments within the Technical Service Team Billing System consistent with Vermont Agency of Transportation Audit Division Approved Force Account Markup Rate. o Responsible for Capital Accounting o Primary point of contact with Clerk Treasurers Office for Technical Services Division Finance Questions. o Provide Intermediate level technical support and training to the Technical Services Division staff utilizing the City’s financial software system. Project Accounting & Financial Project Management Functions • For capital and grant funded projects related to the Technical Service Division Budgets o Assist in developing and managing capital project budgets, capital project billing, and overall project general accounting that aligns with the City’s policy, procedures and audit requirements and specifically: ▪ Initializing projects and project budgets in the City’s accounting system in collaboration with the Clerk/Treasurers Office. ▪ Oversee and perform the same general accounting duties as listed above for capital and grant funded project in addition to verifying and submitting pay requisitions and miscellaneous billing, submitting reimbursement requests to grant, loan or bond escrow agencies, managing accounts receivable, and reconciling general ledger, project, and miscellaneous billing. ▪ Collaborate with project managers to process and track invoices and reimbursements from various funding sources using City and Federal government accounting software. ▪ Monitor the financial performance of project accounts. ▪ For Technical Services Division Capital Projects that are eligible for impact fee reimbursement, manage the balance and planned expenditure of the impact fee budget. Policy, Procedure and Compliance Function • Lead Technical Services Division participation in the development and implementation of financial management policies and procedures, including the creation and maintenance of appropriate forms and templates in coordination with the Clerk Treasurers Office. • Perform duties in a manner consistent with citywide project accounting procedures and policies, GAAP and GASB. • Together with the Technical Services Division Director serve as the Divisions’ lead supporting the Clerk Treasurers Office with the annual audit, the Schedule of Expenditures of Federal Awards (SEFA) audit, and other audits including but not limited to producing documentation and responding to auditor inquiries. • Ensure compliance with financial grant and loan reimbursement procedures and Page 42 of 111 Page 20 of 35 requirements for Federal, State and other funding sources. • Manage time collection system including establishing new people in timekeeping systems, preparing and reviewing overhead/indirect rates, processing monthly internal and external billing and reimbursement, running regular timekeeping reports for the Technical Services Division Director and Management Team. • Track success of divisions’ financial key performance indicators and recommend strategies for improvement. • Communicate and collaborate regularly on financial matters with officials at all levels within the City Administration and other City departments as well as external consultants and contractors. Administrative Duties • Administrative support for the Technical Services Division on various items including, but not limited to: o Serve in a leadership roles to ensure the City’s purchasing policy is being followed and adhered to. o Ensure financial documentation of the Technical Services Division is filed and retained in an orderly manner, including organization by grant, project, funding, and fiscal year. o Assisting project managers with the release of requests for quotes, proposals or bid documents. o Assist in the packaging and preparation of Technical Service Division Agenda items for the Board of Finance and City Council consideration. o Assist Project Managers in uploading contract documentation to the City’s Contract Management Software. Documents that normally include, Contracts, Contract Amendments, Union Deterrence, Livable Wage, and Insurance certifications. o Ensure Annual Livable Wage Certifications are current and on file for City Attorney’s Office for review. Perform follow up with project managers that are delinquent to bring into compliance. o Collaborate and work cooperatively. Communicate regularly with officials at all levels within the City Administration; City Department; Consultants and Contractors. Non-Essential Job Functions: • Perform other duties as may be required. Qualifications/Basic Job Requirements o Bachelor’s Degree in Accounting or related field with at least 3 years of relevant experience required. Additional experience may be substituted for a degree requirement on a two-for-one year basis. o Minimum 2-years experience supervisory/leadership experience preferred. o Must have a demonstrated ability to show great attention to detail. o Must be consistent and accurate. o Ability to work well under pressure and appropriately deal with stress. o Ability to communicate effectively and work cooperatively with supervisor, Page 43 of 111  Page 21 of 35 subordinates and other departments. o Ability to communicate effectively both orally and in writing with City management and departmental staff. o Strong professional communication skills both oral and written required. o Proficient in utilizing word processing and spreadsheet software required. o Thorough knowledge of general accounting principles and practices required. o Proficiency in financial accounting software preferred. o Experience in billing and project tracking preferred. o Experience or background in a municipal setting preferred. o Must possess strong organizational skills. o Ability to prioritize workflow, meet established deadlines and work under pressure. o Ability to work independently and as part of a team. o Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. o Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. o Regular attendance is necessary and is essential to meeting the expectations of the job functions. o Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. x x ability to move distances within warehouses and seeing offices color perception (red, green, lifting (specify 30 pounds) amber) x hearing/listening carrying (specify 30 pounds) x clear speech climbing x touching driving x dexterity x hand x finger ability to mount and dismount forklift reading – basic pushing/pulling x reading – complex shift work math skills – basic moving objects x math skills – complex pressurized equipment writing – basic extreme heat x writing – complex extreme cold x analysis/comprehension high places x judgment/decision making noise Page 44 of 111  Page 22 of 35 clerical fumes/odors x inside dirt/dust outside hazardous materials x works alone electrical equipment x works with others mechanical equipment x face-to-face contact x verbal contact w/others Supervision: Directly Supervises: __0__ Indirectly Supervises: _____ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified Revised & Reclassified June, 2024 Page 45 of 111 Page 23 of 35 City of Burlington Job Description Position Title: Senior Accountant Department: Clerk/Treasurer Reports to: Assistant Director of Finance or Comptroller Pay Grade: 18 Job Code: 325 Exempt/Non-Exempt: Exempt Union: Non-Union Remote Work Rating: Tier 3 General Purpose: This position provides senior level accounting services in support of the City’s central accounting function. The position requires advanced knowledge of accounting and Generally Accepted Accounting Principles (GAAP). This position ensures the integrity of accounting information by reviewing, recording and verifying general ledger account activity for all City Departments, except for the Burlington Electric Department (BED) & School. Responsible for senior level reconciliation of complex accounts and review of activity proposed by junior staff. Monitor and evaluate general ledger accounts for accuracy monthly. The position will assist in the development of strategies to improve performance & reporting. Position may also provide accounting services to several other major City Departments, including Enterprise Funds and Special Revenue Funds. This position is distinguished from other financial positions by the level of independent judgment and initiative required in planning, developing, training and implementing system changes that is needed to analyze data and provide accurate reporting. In addition to the core purpose listed above, this position will also have a focus area either in banking & cash, capital projects, and/or grants management – as discussed with Employee’s supervisor. Essential Job Functions: • Perform and/or oversee accounting duties such as the preparation of journal entries, bank statement reconciliation, and general ledger account reconciliation. • Responsible for reconciliation of the City’s more complex bank statements and General Ledger activity. • Analyze financial information and prepare documentation and reports associated with reconciliations, departmental budgets and other data as needed. • Leads staff on the monitoring and reconciliation of the City’s balance sheet and income statement accounts. • Reconcile sub-ledgers to appropriate general ledger accounts. Ensure accurate entry, identify variances and work with City staff to process corrections as needed. Page 46 of 111 Page 24 of 35 • Trains appropriate staff in Clerk/Treasurer’s Department and other City Departments on policies & procedures necessary to accurately provide information & documentation appropriate for ledger processing. • Assists in the development and maintenance of appropriate accounting standards and procedures in accordance with Generally Accepted Accounting Principles (GAAP) and other regulatory guidelines and requirements. • Prepares, verifies and processes various journal entries, budget amendments and allocations. Ensure accurate coding and adequate documentation. • Assists with audit and year-end preparation including deferred revenues, generating and processing entries, tracking various funds and entry types, gathering documentation and working with various City staff to reconcile account variances. • Develops, design, and provides financial and budget related information and tools, including budgetary reviews, prepare budget vs. actual statements and reports as needed. • Works with Departments that have external software that interfaces and provides financial data to the City for entry in General Ledger. Ensure departments are compliant and providing accurate financial records before interfacing with General Ledger. • Provides assistance to Departments by providing financial information analysis & reporting. • Assists in the preparation of the City’s budget. • Performs or oversees the development and reporting of the City’s cost allocation plan(s). As Assigned: • Prepares, review and execute ACH, EFT and Wire transfers for City departments, Special Revenue Funds and Enterprise Funds as needed. • Assists the ADF with preparation of cash flows and cash management. • Responsible for maintaining, updating and reporting on the City's bonds and debt schedules. Verify amortization schedules to accurately generate and process payments due in a timely fashion. Follow up with appropriate City personnel to ensure timely payment of debt and reimbursement to the City's pooled cash fund. • Responsible for developing and maintenance of grants tracking software to ensure all grants are captured, accurately classified and links in place to produce annual Schedule of Expenditures of Federal Awards (SEFA). • Responsible for developing and maintenance of project tracking software to ensure all capital projects are captured, accurately classified and links in place to produce reporting for annual and year-to-date data. • Review and ensure requests for budget amendments, use of fund balance and other balance forward entries are accurate and follow Board of Finance and City Council authorization. Non-Essential Job Functions: • Performs other duties as required. Page 47 of 111 Page 25 of 35 Qualifications/Basic Job Requirements: • Bachelor’s Degree in Accounting Business Administration, or related field and with three (3) years of relevant accounting and banking experience required. Additional experience may be substituted for a degree requirement on a two-for- one year basis. • Prior municipal experience and bond experience are preferred. • Required three (3) years of more complex reconciliations. • Knowledge of business concepts, best practices as they relate to departmental activities. • Proven technical expertise working with multiple software applications to generate, format and import data from various sources. • Proven technical expertise to generate, format and import data from various sources. • Thorough knowledge of general accounting principles and practices required. • Working knowledge of computerized accounting systems including the ability to operate spreadsheets, word-processing, and database software in a Windows based environment. • Critical thinking and analytical skills required. • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to meet schedules and deadlines while working with minimal supervision. • Ability to work independently and in a team environment. • Ability to communicate effectively both orally and in writing with City management and departmental staff. • Ability to establish and maintain good relations with co-workers. • Ability to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve performance. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Page 48 of 111  Page 26 of 35 Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. x x ability to move distances within warehouses and seeing offices color perception (red, green, x lifting (specify 20 pounds) amber) x hearing/listening x carrying (specify 20 pounds) x clear speech climbing x touching driving x dexterity x hand x finger ability to mount and dismount forklift reading – basic pushing/pulling x reading – complex shift work math skills – basic moving objects x math skills – complex pressurized equipment writing – basic extreme heat x writing – complex extreme cold x analysis/comprehension high places x judgment/decision making noise x clerical fumes/odors x inside dirt/dust outside hazardous materials x works alone electrical equipment x works with others mechanical equipment x face-to-face contact x verbal contact w/others Page 49 of 111 Supervision: Directly Supervises: __0__ Indirectly Supervises: __0__ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Revised February 2016. Revised January 2019. Revised December 2021, Revised January 2023 with Remote Work Rating. This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Page 50 of 111  City of Burlington Job Description Position Title: Grants Associate Department: Clerk/Treasurer Reports to: Senior Grants Manager Pay Grade: 15 Job Code: TBD Exempt/Non-Exempt: Non-Exempt Union: AFSCME Remote Work Rating: Tier 3 General Purpose: The Grants Associate provides critical support to the Senior Grants Manager to research and provide recommendations to the City of Burlington for its grants program, with a focus on identification and tracking of relevant opportunities resulting from historic levels of federal and state funding The Grants Associate will form relationships with relevant state and federal officials ensuring a reliable flow of information, work closely with City leadership to examine the available opportunities and prioritize them according to City relevance and need, and may also help the Senior Grants Manager to respond to individual proposal efforts as directed. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Conduct thorough and detailed research on funding programs resulting from the American Rescue Plan Act, Infrastructure Bill potential Build Back Better Bill, and other relevant federal and state legislation to determine relevance of funding opportunities to the City and its departments. • Work closely under the direction of the Senior Grants Manager to implement a system to track grant opportunities relevant to the City of Burlington based on programs and services offered by the city and areas of need. • Develop relationships with federal and state officials as needed. • Clearly communicate grant information to and work with leadership and applicable departmental subject matter experts on funding opportunities. • Help leadership team to prioritize City-wide grant opportunities. • Actively communicate with City leadership and specialized staff to better understand departmental needs and to ensure grant applications capture positive impact of funds • Under direction of Senior Grants Manager, work on individual proposal responses, working closely with departmental technical experts, and others as needed. • Together with Senior Grants Manager present all city-wide grant data to leadership and City Council Page 51 of 111  • Grant support for the Office of Racial Equity, Inclusion & Belonging (REIB) Non-Essential Job Functions: • Performs other duties as required. Qualifications/Basic Job Requirements: • Bachelor’s Degree in relevant field. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Three years (3) of relevant work experience required. Demonstrated successful experience writing and applying for federal or state grants a big plus. • Working knowledge of computers including the ability to operate spreadsheets, word- processing, and database software in a Windows based environment. • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to work independently and in a team environment. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City racial equity, inclusion and belonging efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements: Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between 30 pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening __ climbing 30 pounds __ clear speech __ ability to mount and __ driving (local/over Page 52 of 111 _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading – complex _x_math skills - complex _x_ judgment/decision __ writing - basic __ clerical making _x writing - complex __ shift work __ outside __ pressurized equipment _x works alone __ extreme heat __ moving objects _x works with others __ extreme cold __ high places _x verbal contact w/others __ noise __ fumes/odors _x face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment __ dirt/dust Supervision: Directly Supervises: _0___ Indirectly Supervises: _0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Page 53 of 111 Created December 202, July 2022, Revised January 2023 with Remote Work Rating. Page 54 of 111  City of Burlington Job Description Position Title: Grants Associate & Philanthropy Advisor Department: Department of Finance & Administration Reports to: Director of Grants & Administrative Affairs Pay Grade: 16 Job Code: Exempt/Non-Exempt: Non-Exempt Union: AFSCME Remote Work Rating: Tier 3 General Purpose: The Grants Associate & Philanthropy Advisor provides critical support to the Director of Grants & Administrative Affairs. This position is responsible for leading the research of grant opportunities, responding to individual proposals, researching and advising relationships with philanthropists, and recommending the use of such opportunities. The Grants Associate & Philanthropy Advisor will support grant compliance activities, audit and reporting requirements, and will lead assessments and strategic planning to build relationships with philanthropists. This position will form and maintain relationships with relevant local, state, federal officials and partners to ensure a reliable flow of information, and will work closely with leadership to examine the available opportunities and prioritize them according to City relevance and need. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Conduct thorough and detailed research on funding programs to determine relevance of funding opportunities to the City and its departments. • Conduct thorough research, outreach, and document findings that assess the philanthropic landscape and advise leadership on best practices and opportunities for successful philanthropic engagement. • Maintain a transparent system to track and clearly communicate grant opportunities and awards • Collaborate with departmental leadership to better understand their needs and the areas that require additional resources for funding or administrative support • As directed, advise city leadership on grants that have multi-departmental benefits and on grant opportunities not already within a department. • Manage a transparent system for project and program prioritization and the strategy for aligning those with grant opportunities • As directed, provide expert-level technical writing and management of individual proposal responses, working closely with departmental technical experts, and others as needed to prepare accurate, competitive, and timely proposals. Page 55 of 111  • Advise departmental grant managers on best practices for grant acceptance and management. • Support the Grants & Finance Specialist with internal systems and procedures to strengthen grant compliance and audit requirements. • As directed, prepare and implement policies and procedures related to pre-award and post-award grant activities. • Develop and regularly update the gap analysis of financial and fundraising needs in collaboration with leadership • Evaluate scenarios that could fill the financial and fundraising gaps • Regularly coordinate across departments and with leadership to identify the focus areas that could be demonstrably impacted by philanthropy • Develop and regularly update a strategic plan that identifies the financial and fundraising gaps of each focus area and advises the financial targets and timelines to fill gaps • Advise leadership and work across departments to implement the selected strategies that • Develop a strategic outreach and communication plan to build effective relationships with philanthropists • Advise leadership and work across departments to maintain effective relationships with philanthropists • Prepare and implement policies and procedures related to municipal philanthropy. • Develop relationships with federal and state officials as needed. • Maintain relationships with departmental leadership and external partners • Provide support to prepare and present all city-wide grant data and philanthropy activities to leadership and City Council Non-Essential Job Functions: • Performs other duties as required. Qualifications/Basic Job Requirements: • Bachelor’s Degree in relevant field. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Five years (5) of relevant work experience required. Demonstrated successful experience writing and applying for federal or state grants preferred. • Working knowledge of computers including the ability to operate spreadsheets, word- processing, and database software in a Windows based environment. • Some experience in nonprofit fundraising or grantmaking preferred • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to work independently and in a team environment. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City racial equity, inclusion and belonging efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. Page 56 of 111  • Ability to understand and comply with City standards, safety rules and personnel policies. • Some weekends and evenings may be required. Physical & Mental/Reasoning Requirements: Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between 30 pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening __ climbing 30 pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading – complex _x_math skills - complex _x_ judgment/decision __ writing - basic __ clerical making _x writing - complex __ shift work __ outside __ pressurized equipment _x works alone __ extreme heat __ moving objects _x works with others __ extreme cold __ high places Page 57 of 111 _x verbal contact w/others __ noise __ fumes/odors _x face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment __ dirt/dust Supervision: Directly Supervises: _0___ Indirectly Supervises: _0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Created December 202, July 2022, Revised January 2023 with Remote Work Rating. Page 58 of 111  CITY OF BURLINGTON Department of Finance and Administration MEMORANDUM TO: Board of Finance and City Council FROM: Brad Kukenberger, Director of Finance CC: Katherine Schad, Chief Administrative Officer DATE: February 9, 2026 RE: Request for Job Description Updates and Position Reclassifications Department of Finance and Administration INTRODUCTION We are writing to request your approval for critical updates to job descriptions and reclassifications for six positions within the Department of Finance and Administration (DFA). These changes are essential to properly recognize the expanded scope, complexity, and professional-level responsibilities that have evolved in these roles, particularly following the creation of centralized accounting and financial operations through the ModernGov Initiative. This was expected and planned for as ModernGov mergers always expected some level of reorganization and reclassification to be required as we went through the process. We did not have specific numbers to include in the FY26 budget at the time, but for future ModernGov efforts we will include a budget salary line estimate for any modest reclassifications needed. To provide important context: the ModernGov Initiative reduced 4.5 finance/accounting positions, achieving annual savings of $458,726. The reclassification costs outlined in this memorandum represent a fraction of those savings while ensuring staff are fairly compensated for their expanded responsibilities. This ensures ongoing savings as a result of ModernGov. As detailed in the Mayor’s FY26 Budget memorandum, the ModernGov Initiative represents a multi-year effort to right-size and modernize our city government. The creation of DFA merged the Clerk Treasurer, Innovation & Technology, Human Resources, and Assessor's Office into a unified department to centralize core city services essential to continuity of government operations. This reorganization has fundamentally changed the nature and scope of work for several finance positions and has also created additional administrative needs in the Clerk's Office, necessitating formal updates to job descriptions and adjustments to position allocations. In addition to updating and reclassifying positions related to grants and finance, this request also includes changing the NPA Engagement Specialist position from part-time Page 59 of 111 Page 2 of 35 30 hours per week to full-time 40 hours per week. The City has added tasks the position that were not envisioned within the original 30 hour time frame (such as coordinating production of the City’s annual report and other ongoing CT administrative reporting) that fits within her current job description but requires more hours per week to complete. PROCESS & REVIEW TIMELINE The proposed changes result from a comprehensive job description review conducted by DFA leadership, examining how roles have evolved and comparing responsibilities against current AFSCME pay grade classifications and market standards. July 1, 2025: ModernGov Initiative & FY26 Budget resolution take effect August 2025: DFA Finance requested all employees to review current Job Descriptions and suggest edits September/October 2025: Management Review of proposed changes. Request HR to review and recalculate paygrades for affected positions October/November 2025: HR Review & Grading and AFSCME Union review of outcome December 2025: Confirmed final Job Descriptions with affected staff February 2026: Request BOF/City Council to approve reclassifications and required retroactive pay. RATIONALE FOR CHANGES The proposed reclassifications and position adjustments address several key factors: • Expanded Scope: Positions now serve citywide rather than single departments, requiring broader knowledge and coordination • Increased Complexity: Roles now involve policy development, compliance management, and system-wide financial controls rather than primarily transactional work • Leadership Responsibilities: Certain positions now include team supervision, training responsibilities, and subject matter expertise • Professional Standards: Enhanced positions require bachelor's degrees and significant experience, reflecting professional-level accounting and grants management work These changes also help address retention concerns and internal equity. As we work to maintain a stable, effective workforce, it is critical that compensation reflects the actual work performed and the qualifications required. Page 60 of 111 Page 3 of 35 POSITION-BY-POSITION SUMMARY The following table summarizes the seven positions requesting reclassification or adjustment: Position Title Budgeted G/L Current Proposed Annualized Union Status Status Change Budgetary Impact Accounting Assistant 101-04-000 Grade 14 Grade 15 $3,544.11 AFSCME I – Accounts Payable Lead Accounts 101-04-000 Grade 14 Grade 16 $3,258.11 AFSCME Payable Analyst Grants & Finance 101-04-000 Grade 16 Grade 18 $4,041.23 AFSCME Specialist Grants Associate & 101-04-000 Grade 15 Grade 16 $4,035.62 AFSCME Philanthropy Advisor Billing and Admin 101-04-000 Grade 17 Grade 18 $4,759.46 AFSCME→Non- Accountant → Senior Union Accountant NPA Public 101-04-000 30 hrs/wk 40 hrs/wk $14,308.32 AFSCME Engagement Specialist DFA Subtotal (FY26 half-year): $16,973.43 FY26 retroactive pay to July 1, 2025: $9,819.27 FY26 Total Impact: $26,795.70 FY27 Annual Impact: $35,644.20 Please note that the City makes every reasonable effort to not incur retroactive pay. In this case, employees needed to begin performing their new functions as of July 1 but it took a few months for the administrative work of changing job descriptions and getting this request to the BoF and CC. FUNDING THIS PROPOSAL The DFA, within the Clerk Treasurer's General Fund budget, has sufficient vacancy savings from turnover in the Comptroller and Chief Accountant positions to fund these reclassifications. These turnover savings are projected to continue in FY27, creating a budget-neutral request for reclassification in both the current and future budget years. This approach aligns with the administration's commitment to fiscal sustainability while maintaining internal equity and competitive compensation for staff whose roles have fundamentally changed through the ModernGov reorganization. Because these vacancy Page 61 of 111 Page 4 of 35 savings are ongoing, this reclassification package does not require additional General Fund appropriations in FY26 or FY27. CONCLUSION AND REQUEST These proposed reclassifications and position adjustments represent important investments in our workforce and in the long-term sustainability of city government. As we work to modernize our operations through the ModernGov Initiative, we must ensure that employees whose roles have expanded significantly are compensated fairly for the work they now perform, and that we maintain adequate administrative capacity to support effective government operations. We respectfully request that the Board of Finance and City Council approve: • Updated job descriptions for all DFA positions as attached • Pay grade reclassifications for DFA positions as detailed in this memorandum • Hours increase for the NPA Public Engagement Specialist from 30 to 40 hours per week • Authorization to implement changes effective January 27, 2026 (after city council review) • Acknowledgment that these changes will be funded through existing vacancy savings within the DFA General Fund budget, requiring no additional appropriations Motions Board of Finance: 1. To approve and recommend that the City Council approve the following position reclassifications: a. Reclassification of one (1) Accounting Assistant I – Accounts Payable, non- exempt, full-time, AFSCME position, grade 14, to grade 15; b. Reclassification of one (1) Lead Accounts Payable Analyst, non-exempt, full-time, AFSCME position, grade 14, to grade 16; c. Reclassification of one (1) Grants & Finance Specialist, non-exempt, full-time, AFSCME position, grade 16, to grade 18; d. Reclassification of one (1) Grants Associate & Philanthropy Advisor, non-exempt, full-time, AFSCME position, grade 15, to grade 16; e. Reclassification of one (1) Billing & Admin Accountant, non-exempt, full-time, AFSCME position, grade 17, to one (1) Sr. Accountant, exempt, full-/part-time, non-union position, grade 18; and f. Reclassification of one (1) NPA Engagement Specialist, part-time, non-exempt, AFSCME position, grade 14, to a full-time position, grade 14. Page 62 of 111 Page 5 of 35 2. To approve and recommend that the City Council authorize the Chief Administrative Officer to make such amendments to the FY26 Budget as may be necessary or convenient to effectuate the foregoing staff reorganization, in substantial conformance with the information outlined in the staff report, for a total FY 26 impact of $26,795.70. City Council: 1. To approve the following position reclassifications: a. Reclassification of one (1) Accounting Assistant I – Accounts Payable, non- exempt, full-time, AFSCME position, grade 14, to grade 15; b. Reclassification of one (1) Lead Accounts Payable Analyst, non-exempt, full-time, AFSCME position, grade 14, to grade 16; c. Reclassification of one (1) Grants & Finance Specialist, non-exempt, full-time, AFSCME position, grade 16, to grade 18; d. Reclassification of one (1) Grants Associate & Philanthropy Advisor, non-exempt, full-time, AFSCME position, grade 15, to grade 16; e. Reclassification of one (1) Billing & Admin Accountant, non-exempt, full-time, AFSCME position, grade 17, to one (1) Sr. Accountant, exempt, full-time, non- union position, grade 18; and f. Reclassification of one (1) NPA Engagement Specialist, part-time, non-exempt, AFSCME position, grade 14, to a full-time position, grade 14. 2. To authorize the Chief Administrative Officer to make such amendments to the FY26 Budget as may be necessary or convenient to effectuate the foregoing staff reorganization, in substantial conformance with the information outlined in the staff report, for a total FY 26 impact of $26,795.70. Our DFA leadership teams are prepared to answer any questions you may have and provide additional detail as needed. Thank you for your consideration of this important request. Attachments: Updated job descriptions: Accounting Assistant I – Accounts Payable, Lead Accounts Payable Analyst, Grants & Finance Specialist, Grants Associate & Philanthropy Advisor, Billing and Admin Accountant, Senior Accountant Org Chart showing requested changes Page 63 of 111 Page 6 of 35 Page 64 of 111 Page 7 of 35 City of Burlington Job Description Position Title: Accounting Assistant I – Accounts Payable Department: Department of Finance and Administration Reports to: Assistant Director of Finance Pay Grade: 15 Job Code: 208 Exempt/Non-Exempt: Non-Exempt Union: AFSCME General Purpose: This position is primarily responsible for processing and monitoring payments throughout the city’s automated Accounts Payable System (AP), including all internal reporting and ensuring compliance with policy & procedures and clearing cashed checks in the system. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Prepare and maintain all Accounts Payable (AP) functions city-wide including but not limited to resolving vendor statement discrepancies. • Adheres to AP internal controls; including but not limited to, purchase orders, invoice payment approval, W-9 verification for accuracy, etc. • Assist in maintaining electronic files relating to AP. • Collect, code and deposit receivables, Misc. Payments for Public Works, Equipment Maintenance, Recycling, and Misc. Departments as needed. Invoice and collect on any bad checks. • Invoice through Miscellaneous Billing for Recycling monthly solid waste generation tax returns and yearly License renewals. • Manage the AP email mailbox which includes sorting, distributing, answer and direct and help with all questions for all incoming messages. • Manage various credit accounts for multiple city departments. • Entry, coding and uploading of city purchasing card transactions on a weekly basis for various departments. • Responsible for issuing and tracking some purchase orders for Public Works, BPRW, IT City Hall, and Cemetery. • Provides training in the city’s ERP System to various departments and new staff. Page 65 of 111 Page 8 of 35 • Adheres to Accounts Payable internal controls; including but not limited to, purchase orders, invoice payment approval, W-9 verification for accuracy, etc. • Assist in the preparation of audit schedules and testing by pulling invoices and backup as directed by supervisor for the year-end audit. • Assesses, individually and as part of a team, and recommends to supervisor ways to reduce the city’s purchasing costs. • Performs other responsibilities in the absence of co-workers and during periods of high volume as directed. Qualifications/Basic Job Requirements: • High school diploma and three years relevant experience in accounting required. An Associate’s Degree in Accounting or related field is preferred. • Ability to operate in a Windows based operating environment using word- processing, spreadsheets and database software required. • Must be consistent and demonstrate a high level of initiative in problem solving. • Ability to work successfully in a fast paced environment and with minimal supervision required. • Ability to organize, prioritize workflow and meet established deadlines required. • Ability to analyze data with particular attention to detail required. • Ability to communicate effectively both orally and in writing required. • Ability to recognize AP software problems and to effectively communicate to Supervisor/IT department and/or vendor technical support. • Must have a high level of enthusiasm to work within a team environment in a constantly changing organization. • Must be able to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve employee performance. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) Page 66 of 111 Page 9 of 35 __ color perception within and between _15_ pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening _x_ climbing _15_ pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision _x_ writing - basic _x_ clerical making __ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0__ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Created November 2015 Page 67 of 111 Page 10 of 35 City of Burlington Job Description Position Title: Lead Accounts Payable Analyst Department: Department of Finance and Administration Reports to: Assistant Director of Finance Pay Grade: 16 Job Code: 208 Exempt/Non-Exempt: Non-Exempt Union: AFSCME General Purpose: This position is primarily responsible for leading the Accounts Payable (AP) team, processing and monitoring payments throughout the city’s automated accounts payable system, including all internal reporting and ensuring compliance with policy & procedures. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Leads AP staff and training. Oversees the processing of all invoices and verification of transactions to ensure compliance, accuracy and timely payments to vendors and suppliers. • Development and implementation of policies and procedures that enhance the effectiveness of the accounts payable function, fostering a culture of continuous improvement within the team to prevent errors and fraud in the accounts payable process. Maintain exceptional customer service externally & internally ensuring such requests receive timely responses. • Handle complex vendor inquiries and disputes, including resolving billing errors and negotiating adjustments or refunds to ensure fair and accurate transactions. • Prepare and analyze AP reports and metrics to assess performance and identify areas for improvement in the payment process. • Vendor data management. W9 verification and vendor entry approvals. • Prepare, review and execute ACH, EFT and Wire transfers for the City departments, Special Revenue Funds and Enterprise Funds verifying and ensuring fraud prevention. • Reconcile accounts payable transactions with the general ledger balances, identifying discrepancies and resolving issues to ensure accuracy in financial statements. • Reconcile bank accounts and balance sheet accounts. • Prepare, review and process various journal entries for senior staff. • Preparation of audit schedules and testing for annual audit. Page 68 of 111 Page 11 of 35 • Preparation of annual 1099 reporting to the IRS and Unclaimed Property to the State of Vermont. • Manages the record retention and retrieval program for AP records, including but not limited to: cataloging, maintaining records listing, and coordination of destruction of records, etc. • Performs other responsibilities in the absence of colleagues and during periods of high volume as directed. Qualifications/Basic Job Requirements: • Bachelor’s Degree and three (3) years’ experience in Accounting or related field required. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Ability to operate in a Windows based operating environment using word- processing, spreadsheets and database software required. • Must be consistent and demonstrate a high level of initiative in problem solving. • Ability to work successfully in a fast-paced environment and with minimal supervision required. • Ability to organize, prioritize workflow and meet established deadlines required. • Ability to analyze data with particular attention to detail required. • Ability to communicate effectively both orally and in writing required. • Ability to recognize AP software problems and to effectively communicate to Supervisor/IT department and/or vendor technical support. • Must have a high level of enthusiasm to work within a team environment in a constantly changing organization. • Must be able to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve employee performance. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between _15_ pounds Page 69 of 111 Page 12 of 35 (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening _x_ climbing _15_ pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision _x_ writing - basic _x_ clerical making __ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0__ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Created November 2015 Page 70 of 111 Page 13 of 35 City of Burlington Job Description Position Title: Grants & Finance Specialist Department: Department of Finance and Administration Reports to: Grants Director Pay Grade: 18 Job Code: 202 Exempt/Non-Exempt: Union: AFSCME Remote Work Rating: Tier General Purpose: The Grants & Finance Specialist provides senior level guidance and applies best practices for grant expenditures, grant reimbursements, financial documentation, and fiscal management of grant funds using the City’s Enterprise Resource Planning (ERP) system or other internal and external system(s) as required. This position is responsible for ensuring timely and accurate reporting of grant financials by documenting and maintaining internal controls over federal and state grant awards, developing and implementing related policies and procedures, and training employees on these best practices. The Grants & Finance Specialist will work with departmental project/program managers to create and manage budgets, support them in monitoring and reconciling budgets, advise the use and tracking of multiple funding sources, and serve as the subject matter expert for fiscal management of federal grants. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Responsible for timely and accurate federal, state and local financial reporting requirements and compliance • Maintain awareness of current federal and state grant regulations • Review terms and conditions of funding opportunities to advise the city before new grant applications are submitted, and for new or amended funding awards to advise the city before grant agreements are executed • Organize and maintain a system containing all grant data and documentation needed for internal and external audits • Prepare schedules to assure compliance with applicable laws and regulations under which grants were received. • Direct proper accounting structure in the ERP system to ensure compliance with grant terms and conditions and ensure data is easily accessible and reportable. • Assist departmental grant managers in creating grant budgets to allocate and Page 71 of 111 Page 14 of 35 track their funds • Coordinate and track receipt of reimbursements, and reconcile grant revenues, expenses, and accounts receivable balances for assigned grants and loans • Coordinate receipt and entry of electronic and paper receipts for assigned grants and loans as needed • Review payroll weekly to ensure correct organization sets and projects are selected as required • Confirm accuracy of year-end and beginning-of-year grant balances and information in the ERP system. • Ensure appropriate management and tracking of grants across fiscal years and life-to-date cycles, providing financial and budget related information, budgetary reviews, year-to-date and life-to-date reporting and other reporting as needed. • Ensure appropriate management and tracking of assigned loans, maintaining the terms and conditions of each loan, timely receipt of loans receivable, tracking cost allocation and payment of long-term debt, and supporting collection of delinquent loans • Perform specialized accounting functions for expense allocation across all assigned grants and loans, such as preparing and entering monthly journal entries to allocate benefits for grants • Perform and/or supervise grant and loan accounting duties such as the preparation of journal entries, bank statement reconciliation, general ledger account reconciliation and billing. • Ensure eligibility of all grant expenditures in compliance with each grantor’s regulatory requirements. • Prepare financial statements and reports as required and perform research and reporting as needed • Evaluate issues, identify concerns, and advise departmental leadership on opportunities for efficiencies and improvements related to fiscal management of grants • Collaborate with other accounting staff to ensure that all grant accounting issues are addressed and resolved in a timely fashion. • Work with City Auditors to update and submit annual audit-related requirements. • Advise departmental leadership and project managers to implement recommended corrective action to resolve any audit findings. • Develop and maintain relevant city-wide best practices, policies, procedures, and technologies. • Train staff on grants accounting policies and practices, as well as the effective use of the ERP. Non-Essential Job Functions: • Other duties as required. Qualifications/Basic Job Requirements: Page 72 of 111 Page 15 of 35 • Bachelor’s Degree in Accounting or Business and five years of grant accounting required. Master’s Degree is preferred. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Experience with account reconciliation, project & grant billing and tracking. • Must have a demonstrated ability to show great attention to detail. • Proficiency with Excel and strong working knowledge of computer systems, including Word and electronic file management required. • Ability to establish and maintain good relations with coworkers required. • Previous municipal fiscal experience preferred. • Ability to communicate effectively and work cooperatively with peers and management within and across departments. • Ability to appropriately deal with stress such that it does not interfere with performance of job duties required. • Ability to meet schedules and deadlines while working with minimal supervision. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. _x_ seeing _x_ ability to move distances __ lifting (specify) __ color perception within and between __ pounds (red, green, amber) warehouses/offices __ carrying (specify) _x_ hearing/listening __ climbing __ pounds _x_ clear speech __ ability to mount and __ driving (local/over Page 73 of 111 Page 16 of 35 _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger Page 74 of 111 Page 17 of 35 __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading - complex _x_ math skills - complex _x_ judgment/decision __ writing - basic _x_ clerical making _x_ writing - complex __ shift work __ outside __ pressurized equipment _x_ works alone __ extreme heat __ moving objects _x_ works with others __ extreme cold __ high places _x_ verbal contact w/others __ noise __ fumes/odors _x_ face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment _x_ dirt/dust Supervision: Directly Supervises: __0___ Indirectly Supervises: __0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Revised December 2019; July 2021; April 2024 Page 75 of 111 Page 18 of 35 City of Burlington Job Description Position Title: Billing and Administrative Accountant, Technical Services Department: Department of Public Works Reports to: Division Director of Technical Services Pay Grade: 17 Job Code: TBD Exempt/Non-Exempt: Non-Exempt (Due to Union Status) Union: AFSCME General Purpose: The Technical Services Billing and Administrative Accountant is responsible for overseeing and carrying out financial and administrative functions for the Public Works Department, Technical Services Division under the supervision of the Division Director Public Works-Technical Services. The Technical Services Billing and Administrative Accountant will manage division level financial and administrative operations including annual capital and operating budget preparation, capital project accounting and administration, grant financial management, grant reporting, respond to City and SEFA Audit questions, participate in the development and implementation of financial management procedures led by the Clerk Treasurer’s Office, carry out compliance and training activities. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) Team Lead Functions • Assist the Division Director with adherence to proper accounting procedures performed by the Senior Engineers and their respective subordinate project managers • Assist the Division Director with planning, arranging and delivering training opportunities for the Technical Services Team General Accounting Functions • For the Technical Services Division o Oversee general accounting duties including by not limited to the management, creation, review and approval of purchase orders, submitting invoices to accounts payable and preparing, verifying and processing journal entries while ensuring accurate coding and adequate documentation. o Monitor annual budget expenses lines, notifying budget managers and prepare budget amendments as necessary for the Clerk Treasurers Office review and processing. Page 76 of 111 Page 19 of 35 o Responsible for reconciliation of revenue collections and ensures accurate entry, identify variances and processes corrections as needed. o Prepare and review reports including, but not limited to, monthly budget reports, revenue tracking and accounts receivable. Investigate variances and ensure corrections are completed as appropriate. o Calculate and submit Annual Draft Technical Services Force Account Markup for the review and approval of the Vermont Agency of Transportation Audit Division o Make Force Account Billing Rate Adjustments within the Technical Service Team Billing System consistent with Vermont Agency of Transportation Audit Division Approved Force Account Markup Rate. o Responsible for Capital Accounting o Primary point of contact with Clerk Treasurers Office for Technical Services Division Finance Questions. o Provide Intermediate level technical support and training to the Technical Services Division staff utilizing the City’s financial software system. Project Accounting & Financial Project Management Functions • For capital and grant funded projects related to the Technical Service Division Budgets o Assist in developing and managing capital project budgets, capital project billing, and overall project general accounting that aligns with the City’s policy, procedures and audit requirements and specifically: ▪ Initializing projects and project budgets in the City’s accounting system in collaboration with the Clerk/Treasurers Office. ▪ Oversee and perform the same general accounting duties as listed above for capital and grant funded project in addition to verifying and submitting pay requisitions and miscellaneous billing, submitting reimbursement requests to grant, loan or bond escrow agencies, managing accounts receivable, and reconciling general ledger, project, and miscellaneous billing. ▪ Collaborate with project managers to process and track invoices and reimbursements from various funding sources using City and Federal government accounting software. ▪ Monitor the financial performance of project accounts. ▪ For Technical Services Division Capital Projects that are eligible for impact fee reimbursement, manage the balance and planned expenditure of the impact fee budget. Policy, Procedure and Compliance Function • Lead Technical Services Division participation in the development and implementation of financial management policies and procedures, including the creation and maintenance of appropriate forms and templates in coordination with the Clerk Treasurers Office. • Perform duties in a manner consistent with citywide project accounting procedures and policies, GAAP and GASB. • Together with the Technical Services Division Director serve as the Divisions’ lead supporting the Clerk Treasurers Office with the annual audit, the Schedule of Expenditures of Federal Awards (SEFA) audit, and other audits including but not limited to producing documentation and responding to auditor inquiries. • Ensure compliance with financial grant and loan reimbursement procedures and Page 77 of 111 Page 20 of 35 requirements for Federal, State and other funding sources. • Manage time collection system including establishing new people in timekeeping systems, preparing and reviewing overhead/indirect rates, processing monthly internal and external billing and reimbursement, running regular timekeeping reports for the Technical Services Division Director and Management Team. • Track success of divisions’ financial key performance indicators and recommend strategies for improvement. • Communicate and collaborate regularly on financial matters with officials at all levels within the City Administration and other City departments as well as external consultants and contractors. Administrative Duties • Administrative support for the Technical Services Division on various items including, but not limited to: o Serve in a leadership roles to ensure the City’s purchasing policy is being followed and adhered to. o Ensure financial documentation of the Technical Services Division is filed and retained in an orderly manner, including organization by grant, project, funding, and fiscal year. o Assisting project managers with the release of requests for quotes, proposals or bid documents. o Assist in the packaging and preparation of Technical Service Division Agenda items for the Board of Finance and City Council consideration. o Assist Project Managers in uploading contract documentation to the City’s Contract Management Software. Documents that normally include, Contracts, Contract Amendments, Union Deterrence, Livable Wage, and Insurance certifications. o Ensure Annual Livable Wage Certifications are current and on file for City Attorney’s Office for review. Perform follow up with project managers that are delinquent to bring into compliance. o Collaborate and work cooperatively. Communicate regularly with officials at all levels within the City Administration; City Department; Consultants and Contractors. Non-Essential Job Functions: • Perform other duties as may be required. Qualifications/Basic Job Requirements o Bachelor’s Degree in Accounting or related field with at least 3 years of relevant experience required. Additional experience may be substituted for a degree requirement on a two-for-one year basis. o Minimum 2-years experience supervisory/leadership experience preferred. o Must have a demonstrated ability to show great attention to detail. o Must be consistent and accurate. o Ability to work well under pressure and appropriately deal with stress. o Ability to communicate effectively and work cooperatively with supervisor, Page 78 of 111  Page 21 of 35 subordinates and other departments. o Ability to communicate effectively both orally and in writing with City management and departmental staff. o Strong professional communication skills both oral and written required. o Proficient in utilizing word processing and spreadsheet software required. o Thorough knowledge of general accounting principles and practices required. o Proficiency in financial accounting software preferred. o Experience in billing and project tracking preferred. o Experience or background in a municipal setting preferred. o Must possess strong organizational skills. o Ability to prioritize workflow, meet established deadlines and work under pressure. o Ability to work independently and as part of a team. o Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. o Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. o Regular attendance is necessary and is essential to meeting the expectations of the job functions. o Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. x x ability to move distances within warehouses and seeing offices color perception (red, green, lifting (specify 30 pounds) amber) x hearing/listening carrying (specify 30 pounds) x clear speech climbing x touching driving x dexterity x hand x finger ability to mount and dismount forklift reading – basic pushing/pulling x reading – complex shift work math skills – basic moving objects x math skills – complex pressurized equipment writing – basic extreme heat x writing – complex extreme cold x analysis/comprehension high places x judgment/decision making noise Page 79 of 111  Page 22 of 35 clerical fumes/odors x inside dirt/dust outside hazardous materials x works alone electrical equipment x works with others mechanical equipment x face-to-face contact x verbal contact w/others Supervision: Directly Supervises: __0__ Indirectly Supervises: _____ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified Revised & Reclassified June, 2024 Page 80 of 111 Page 23 of 35 City of Burlington Job Description Position Title: Senior Accountant Department: Clerk/Treasurer Reports to: Assistant Director of Finance or Comptroller Pay Grade: 18 Job Code: 325 Exempt/Non-Exempt: Exempt Union: Non-Union Remote Work Rating: Tier 3 General Purpose: This position provides senior level accounting services in support of the City’s central accounting function. The position requires advanced knowledge of accounting and Generally Accepted Accounting Principles (GAAP). This position ensures the integrity of accounting information by reviewing, recording and verifying general ledger account activity for all City Departments, except for the Burlington Electric Department (BED) & School. Responsible for senior level reconciliation of complex accounts and review of activity proposed by junior staff. Monitor and evaluate general ledger accounts for accuracy monthly. The position will assist in the development of strategies to improve performance & reporting. Position may also provide accounting services to several other major City Departments, including Enterprise Funds and Special Revenue Funds. This position is distinguished from other financial positions by the level of independent judgment and initiative required in planning, developing, training and implementing system changes that is needed to analyze data and provide accurate reporting. In addition to the core purpose listed above, this position will also have a focus area either in banking & cash, capital projects, and/or grants management – as discussed with Employee’s supervisor. Essential Job Functions: • Perform and/or oversee accounting duties such as the preparation of journal entries, bank statement reconciliation, and general ledger account reconciliation. • Responsible for reconciliation of the City’s more complex bank statements and General Ledger activity. • Analyze financial information and prepare documentation and reports associated with reconciliations, departmental budgets and other data as needed. • Leads staff on the monitoring and reconciliation of the City’s balance sheet and income statement accounts. • Reconcile sub-ledgers to appropriate general ledger accounts. Ensure accurate entry, identify variances and work with City staff to process corrections as needed. Page 81 of 111 Page 24 of 35 • Trains appropriate staff in Clerk/Treasurer’s Department and other City Departments on policies & procedures necessary to accurately provide information & documentation appropriate for ledger processing. • Assists in the development and maintenance of appropriate accounting standards and procedures in accordance with Generally Accepted Accounting Principles (GAAP) and other regulatory guidelines and requirements. • Prepares, verifies and processes various journal entries, budget amendments and allocations. Ensure accurate coding and adequate documentation. • Assists with audit and year-end preparation including deferred revenues, generating and processing entries, tracking various funds and entry types, gathering documentation and working with various City staff to reconcile account variances. • Develops, design, and provides financial and budget related information and tools, including budgetary reviews, prepare budget vs. actual statements and reports as needed. • Works with Departments that have external software that interfaces and provides financial data to the City for entry in General Ledger. Ensure departments are compliant and providing accurate financial records before interfacing with General Ledger. • Provides assistance to Departments by providing financial information analysis & reporting. • Assists in the preparation of the City’s budget. • Performs or oversees the development and reporting of the City’s cost allocation plan(s). As Assigned: • Prepares, review and execute ACH, EFT and Wire transfers for City departments, Special Revenue Funds and Enterprise Funds as needed. • Assists the ADF with preparation of cash flows and cash management. • Responsible for maintaining, updating and reporting on the City's bonds and debt schedules. Verify amortization schedules to accurately generate and process payments due in a timely fashion. Follow up with appropriate City personnel to ensure timely payment of debt and reimbursement to the City's pooled cash fund. • Responsible for developing and maintenance of grants tracking software to ensure all grants are captured, accurately classified and links in place to produce annual Schedule of Expenditures of Federal Awards (SEFA). • Responsible for developing and maintenance of project tracking software to ensure all capital projects are captured, accurately classified and links in place to produce reporting for annual and year-to-date data. • Review and ensure requests for budget amendments, use of fund balance and other balance forward entries are accurate and follow Board of Finance and City Council authorization. Non-Essential Job Functions: • Performs other duties as required. Page 82 of 111 Page 25 of 35 Qualifications/Basic Job Requirements: • Bachelor’s Degree in Accounting Business Administration, or related field and with three (3) years of relevant accounting and banking experience required. Additional experience may be substituted for a degree requirement on a two-for- one year basis. • Prior municipal experience and bond experience are preferred. • Required three (3) years of more complex reconciliations. • Knowledge of business concepts, best practices as they relate to departmental activities. • Proven technical expertise working with multiple software applications to generate, format and import data from various sources. • Proven technical expertise to generate, format and import data from various sources. • Thorough knowledge of general accounting principles and practices required. • Working knowledge of computerized accounting systems including the ability to operate spreadsheets, word-processing, and database software in a Windows based environment. • Critical thinking and analytical skills required. • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to meet schedules and deadlines while working with minimal supervision. • Ability to work independently and in a team environment. • Ability to communicate effectively both orally and in writing with City management and departmental staff. • Ability to establish and maintain good relations with co-workers. • Ability to listen to and appropriately react to a supervisor’s constructive criticism and incorporate said criticism to improve performance. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City diversity, equity, and cultural competency efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Demonstrated commitment to diversity, equity and inclusion as evidenced by ongoing trainings and professional development. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements; Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Page 83 of 111  Page 26 of 35 Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. x x ability to move distances within warehouses and seeing offices color perception (red, green, x lifting (specify 20 pounds) amber) x hearing/listening x carrying (specify 20 pounds) x clear speech climbing x touching driving x dexterity x hand x finger ability to mount and dismount forklift reading – basic pushing/pulling x reading – complex shift work math skills – basic moving objects x math skills – complex pressurized equipment writing – basic extreme heat x writing – complex extreme cold x analysis/comprehension high places x judgment/decision making noise x clerical fumes/odors x inside dirt/dust outside hazardous materials x works alone electrical equipment x works with others mechanical equipment x face-to-face contact x verbal contact w/others Page 84 of 111 Supervision: Directly Supervises: __0__ Indirectly Supervises: __0__ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Revised February 2016. Revised January 2019. Revised December 2021, Revised January 2023 with Remote Work Rating. This position description is provided to AFSCME for information only. The City has no obligation to negotiate with AFSCME regarding changes in position descriptions. The City’s provision of revised position descriptions is in no way an admission of any obligation to negotiate or voluntary commitment to negotiate changes in position descriptions. Page 85 of 111  City of Burlington Job Description Position Title: Grants Associate Department: Clerk/Treasurer Reports to: Senior Grants Manager Pay Grade: 15 Job Code: TBD Exempt/Non-Exempt: Non-Exempt Union: AFSCME Remote Work Rating: Tier 3 General Purpose: The Grants Associate provides critical support to the Senior Grants Manager to research and provide recommendations to the City of Burlington for its grants program, with a focus on identification and tracking of relevant opportunities resulting from historic levels of federal and state funding The Grants Associate will form relationships with relevant state and federal officials ensuring a reliable flow of information, work closely with City leadership to examine the available opportunities and prioritize them according to City relevance and need, and may also help the Senior Grants Manager to respond to individual proposal efforts as directed. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Conduct thorough and detailed research on funding programs resulting from the American Rescue Plan Act, Infrastructure Bill potential Build Back Better Bill, and other relevant federal and state legislation to determine relevance of funding opportunities to the City and its departments. • Work closely under the direction of the Senior Grants Manager to implement a system to track grant opportunities relevant to the City of Burlington based on programs and services offered by the city and areas of need. • Develop relationships with federal and state officials as needed. • Clearly communicate grant information to and work with leadership and applicable departmental subject matter experts on funding opportunities. • Help leadership team to prioritize City-wide grant opportunities. • Actively communicate with City leadership and specialized staff to better understand departmental needs and to ensure grant applications capture positive impact of funds • Under direction of Senior Grants Manager, work on individual proposal responses, working closely with departmental technical experts, and others as needed. • Together with Senior Grants Manager present all city-wide grant data to leadership and City Council Page 86 of 111  • Grant support for the Office of Racial Equity, Inclusion & Belonging (REIB) Non-Essential Job Functions: • Performs other duties as required. Qualifications/Basic Job Requirements: • Bachelor’s Degree in relevant field. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Three years (3) of relevant work experience required. Demonstrated successful experience writing and applying for federal or state grants a big plus. • Working knowledge of computers including the ability to operate spreadsheets, word- processing, and database software in a Windows based environment. • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to work independently and in a team environment. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City racial equity, inclusion and belonging efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. • Ability to understand and comply with City standards, safety rules and personnel policies. Physical & Mental/Reasoning Requirements: Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between 30 pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening __ climbing 30 pounds __ clear speech __ ability to mount and __ driving (local/over Page 87 of 111 _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading – complex _x_math skills - complex _x_ judgment/decision __ writing - basic __ clerical making _x writing - complex __ shift work __ outside __ pressurized equipment _x works alone __ extreme heat __ moving objects _x works with others __ extreme cold __ high places _x verbal contact w/others __ noise __ fumes/odors _x face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment __ dirt/dust Supervision: Directly Supervises: _0___ Indirectly Supervises: _0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Page 88 of 111 Created December 202, July 2022, Revised January 2023 with Remote Work Rating. Page 89 of 111  City of Burlington Job Description Position Title: Grants Associate & Philanthropy Advisor Department: Department of Finance & Administration Reports to: Director of Grants & Administrative Affairs Pay Grade: 16 Job Code: Exempt/Non-Exempt: Non-Exempt Union: AFSCME Remote Work Rating: Tier 3 General Purpose: The Grants Associate & Philanthropy Advisor provides critical support to the Director of Grants & Administrative Affairs. This position is responsible for leading the research of grant opportunities, responding to individual proposals, researching and advising relationships with philanthropists, and recommending the use of such opportunities. The Grants Associate & Philanthropy Advisor will support grant compliance activities, audit and reporting requirements, and will lead assessments and strategic planning to build relationships with philanthropists. This position will form and maintain relationships with relevant local, state, federal officials and partners to ensure a reliable flow of information, and will work closely with leadership to examine the available opportunities and prioritize them according to City relevance and need. Essential Job Functions: (This section outlines the fundamental job functions that must be performed in this position. The “Qualifications/Basic Job Requirements” and the “Physical and Mental/Reasoning Requirements and Work Environment” state the underlying requirements that an employee must meet in order to perform these essential functions. In accordance with the Americans with Disabilities Act, reasonable accommodations may be made to qualified individuals with disabilities to perform the essential functions of the position.) • Conduct thorough and detailed research on funding programs to determine relevance of funding opportunities to the City and its departments. • Conduct thorough research, outreach, and document findings that assess the philanthropic landscape and advise leadership on best practices and opportunities for successful philanthropic engagement. • Maintain a transparent system to track and clearly communicate grant opportunities and awards • Collaborate with departmental leadership to better understand their needs and the areas that require additional resources for funding or administrative support • As directed, advise city leadership on grants that have multi-departmental benefits and on grant opportunities not already within a department. • Manage a transparent system for project and program prioritization and the strategy for aligning those with grant opportunities • As directed, provide expert-level technical writing and management of individual proposal responses, working closely with departmental technical experts, and others as needed to prepare accurate, competitive, and timely proposals. Page 90 of 111  • Advise departmental grant managers on best practices for grant acceptance and management. • Support the Grants & Finance Specialist with internal systems and procedures to strengthen grant compliance and audit requirements. • As directed, prepare and implement policies and procedures related to pre-award and post-award grant activities. • Develop and regularly update the gap analysis of financial and fundraising needs in collaboration with leadership • Evaluate scenarios that could fill the financial and fundraising gaps • Regularly coordinate across departments and with leadership to identify the focus areas that could be demonstrably impacted by philanthropy • Develop and regularly update a strategic plan that identifies the financial and fundraising gaps of each focus area and advises the financial targets and timelines to fill gaps • Advise leadership and work across departments to implement the selected strategies that • Develop a strategic outreach and communication plan to build effective relationships with philanthropists • Advise leadership and work across departments to maintain effective relationships with philanthropists • Prepare and implement policies and procedures related to municipal philanthropy. • Develop relationships with federal and state officials as needed. • Maintain relationships with departmental leadership and external partners • Provide support to prepare and present all city-wide grant data and philanthropy activities to leadership and City Council Non-Essential Job Functions: • Performs other duties as required. Qualifications/Basic Job Requirements: • Bachelor’s Degree in relevant field. Additional experience may be substituted for a degree requirement on a two-for-one year basis. • Five years (5) of relevant work experience required. Demonstrated successful experience writing and applying for federal or state grants preferred. • Working knowledge of computers including the ability to operate spreadsheets, word- processing, and database software in a Windows based environment. • Some experience in nonprofit fundraising or grantmaking preferred • Must be consistent and accurate. • Initiative, creativity, and attention to detail required. • Strong problem solving and organizational skills required. • Ability to work well under pressure and appropriately deal with stress. • Ability to work independently and in a team environment. • Flexibility, adaptability and commitment to constant improvement and innovation. • Ability to actively support City racial equity, inclusion and belonging efforts within stated job responsibilities and work effectively across diverse cultures and constituencies. • Regular attendance is necessary and is essential to meeting the expectations of the job functions. Page 91 of 111  • Ability to understand and comply with City standards, safety rules and personnel policies. • Some weekends and evenings may be required. Physical & Mental/Reasoning Requirements: Work Environment: These are the physical and mental/reasoning requirements of the position as it is typically performed. Inability to meet one or more of these physical or mental/reasoning requirements will not automatically disqualify a candidate or employee from the position. Upon request for a reasonable accommodation, the City may be able to adjust or excuse one or more of these requirements, depending on the requirement, the essential function to which it relates, and the proposed accommodation. _x_ seeing _x_ ability to move distances _x_ lifting (specify) __ color perception within and between 30 pounds (red, green, amber) warehouses/offices _x_ carrying (specify) _x_ hearing/listening __ climbing 30 pounds __ clear speech __ ability to mount and __ driving (local/over _x_ touching dismount forklift/truck the road) _x_ dexterity __ pushing/pulling _x_ hand _x_ finger __ reading - basic __ math skills - basic _x_ analysis/comprehension _x_ reading – complex _x_math skills - complex _x_ judgment/decision __ writing - basic __ clerical making _x writing - complex __ shift work __ outside __ pressurized equipment _x works alone __ extreme heat __ moving objects _x works with others __ extreme cold __ high places Page 92 of 111 _x verbal contact w/others __ noise __ fumes/odors _x face-to-face contact __ mechanical equipment __ hazardous materials _x_ inside __ electrical equipment __ dirt/dust Supervision: Directly Supervises: _0___ Indirectly Supervises: _0___ Disclaimer: The above statements are intended to describe the general nature and level of work being performed by employees to this classification. They are not intended to be construed as an exhaustive list of all responsibilities, duties and/or skills required of all personnel so classified. Approvals: Department Head: _____________________________ Date: __________ Human Resources: _____________________________ Date: __________ Created December 202, July 2022, Revised January 2023 with Remote Work Rating. Page 93 of 111  DEPARTMENT OF FINANCE & ADMINISTRATION (DFA) FEBRUARY 2026 - PROPOSED Chief Administrative Officer MF – CAO Katherine Schad Interim City Assessor Director of Human Council & Licensing Senior Policy and Data Capital Program Director Financial & Budget Payroll and Compliance Director of Finance Assistant City Clerk Chief Innovation Officer Grants Director Resources Coordinator Analyst NU – 23 Manager Manager NU – 21 MF – DFO NU – 21 MF – CIO NU - 22 MF – HR DIRECTOR AFSCME - 17 NU - 20 NU - 22 NU – 21 Traci Isham Brad Kukenberger Sarah Montgomery Scot Barker Ashley Parker Nicole Losch Lynn Reagan Lori Olberg Nancy Stetson Jason Gow Laurie Thompson Grants and Finance Senior Payroll and Specialist Retirement Administrator AFSCME – 18 AFSCME – 18 Chanel Bastian Lisa Heald Grants Associate & Payroll Administrator II Philanthropy Advisor AFSCCME – 17 AFSCME – 16 Mary Fortier Sarah Bermingham Payroll Administrator II AFSCME – 17 Selene Hofer-Shall 1 Page 94 of 111  FINANCE OFFICE FEBRUARY 2026 - PROPOSED Director of Finance MF – DFO Brad Kukenberger Assistant Director of Comptroller Revenue Operations Finance NU – 25 NU - 21 NU - 23 Dena Thompson Traci Isham Darlene Bayko Accounting Assistant I – Accounts Receivable Chief Accountant A/P Coordinator NU – 23 AFSCME – 15 AFSCME - 17 VACANT Jennifer Blow Stephen Schoeffel Grants & Finance Senior Accountant Coordinator NU - 18 AFSCME - 15 Pam McDonald Ana-Maria Robu Cash & Banking Senior Accountant Accountant NU – 18 NU - 18 Stephen Donahue Kirsten Pigford (KP) Senior Accountant Lead A/P Analyst NU – 18 AFSCME – 16 Michelle Commoss Brandi Lena-Butterfield Purchasing Coordinator & Financial Assistant AFSCME – 16 Lisa Roach 2 Page 95 of 111  CLERK’S OFFICE FEBRUARY 2026 - PROPOSED Assistant City Clerk NU - 21 Sarah Montgomery Customer Service Customer Service Customer Service Customer Service NPA Public Engagement Associate City Clerk Associate Associate Associate Associate Specialist AFSCME - 17 AFSCME - 14 AFSCME - 14 AFSCME - 14 AFSCME - 14 AFSCME - 14 Tenzin Chokden Phil Lalime Laurie Buker Willow Butler Shaunie Farmer Barbara Turnbull 3 Page 96 of 111  HUMAN RESOURCES OFFICE FEBRUARY 2026 Director of Human Resources MF – HR Director Lynn Reagan Human Resources Talent, Assistant Director -Benefits Human Resources Human Resources Generalist Human Resources Manager Human Resources Manager Human Resources Manager Development, and Diversity Safety Manager & Risk Management Administrator NU – 17 NU – 20 NU – 20 NU – 20 Manager NU - 20 NU - 23 NU – 15 Jessie Anderson Tony Berry Tim Clancy Orieta Glozheni NU – 20 Tim Williams VACANT Meaghan Diffenderfer Vanessa Santos Eugenio 4 Page 97 of 111  INNOVATION AND TECHNOLOGY (IT) OFFICE FEBRUARY 2026 Chief Innovation Officer Scot Barker Senior Software Senior Network Technology Support Technology Support Technology Support Asset Management & Cybersecurity Analyst City Data Analyst Engineer Engineer Specialist Specialist Specialist GIS Coordinator NU – 19 NU - 19 NU - SSE NU - SNE AFSCME – TSS AFSCME - TSS AFSCME - TSS NU - 20 Samuel Barrows Jeffrey Nicholson Scott Duckworth Antonio Guerrero Christopher Broe Dodit Tshibamba VACANT Warren Rich 5 Page 98 of 111  ASSESSOR’S OFFICE FEBRUARY 2026 Interim City Assessor NU - 21 Traci Isham Assessment Specialist Assessment Analyst AFSCME – 18 AFSCME - 17 Kenneth Nosek Jared Rogers 6 Page 99 of 111  DEPARTMENT OF FINANCE & ADMINISTRATION (DFA) JANUARY 2026 Chief Administrative Officer MF – CAO Katherine Schad Interim City Assessor Director of Human Council & Licensing Senior Policy and Data Capital Program Director Financial & Budget Payroll and Compliance Director of Finance Assistant City Clerk Chief Innovation Officer Grants Director Resources Coordinator Analyst NU – 23 Manager Manager NU – 21 MF – DFO NU – 21 MF – CIO NU - 22 MF – HR DIRECTOR AFSCME - 17 NU - 20 NU - 22 NU – 21 Traci Isham Brad Kukenberger Sarah Montgomery Scot Barker Ashley Parker Nicole Losch Lynn Reagan Lori Olberg Nancy Stetson Jason Gow Laurie Thompson Grants and Finance Senior Payroll and Specialist Retirement Administrator AFSCME – 16 AFSCME – 18 Chanel Bastian Lisa Heald Grants Associate Payroll Administrator II AFSCME – 15 AFSCCME – 17 Sarah Bermingham Mary Fortier Payroll Administrator II AFSCME – 17 Selene Hofer-Shall 1 Page 100 of 111  FINANCE OFFICE JANUARY 2026 Director of Finance MF – DFO Brad Kukenberger Assistant Director of Comptroller Revenue Operations Finance NU – 25 NU - 21 NU - 23 Dena Thompson Traci Isham Darlene Bayko Accounts Receivable Chief Accountant Accounting Assistant Coordinator NU – 23 AFSCME – 14 AFSCME - 17 VACANT Jennifer Blow Stephen Schoeffel Grants & Finance Senior Accountant Coordinator NU - 18 AFSCME - 15 Pam McDonald Ana-Maria Robu Cash & Banking Senior Accountant Accountant NU – 18 NU - 18 Stephen Donahue Kirsten Pigford (KP) Billing and Administrative Accounting Assistant – Accountant A/P AFSCME - 17 AFSCME – 14 Michelle Commoss Brandi Lena-Butterfield Purchasing Coordinator & Financial Assistant AFSCME – 16 Lisa Roach 2 Page 101 of 111  CLERK’S OFFICE JANUARY 2026 Assistant City Clerk NU - 21 Sarah Montgomery Customer Service Customer Service Customer Service Customer Service NPA Public Engagement Associate City Clerk Associate Associate Associate Associate Specialist AFSCME - 17 AFSCME - 14 AFSCME - 14 AFSCME - 14 AFSCME - 14 AFSCME - 14 (PT) Tenzin Chokden Phil Lalime Laurie Buker Willow Butler Shaunie Farmer Barbara Turnbull 3 Page 102 of 111  HUMAN RESOURCES OFFICE JANUARY 2026 Director of Human Resources MF – HR Director Lynn Reagan Human Resources Talent, Assistant Director -Benefits Human Resources Human Resources Generalist Human Resources Manager Human Resources Manager Human Resources Manager Development, and Diversity Safety Manager & Risk Management Administrator NU – 17 NU – 20 NU – 20 NU – 20 Manager NU - 20 NU - 23 NU - 15 Jessie Anderson Tony Berry Tim Clancy Orieta Glozheni NU – 20 Tim Williams VACANT Meaghan Diffenderfer Vanessa Santos Eugenio 4 Page 103 of 111  INNOVATION AND TECHNOLOGY (IT) OFFICE JANUARY 2026 Chief Innovation Officer MF - CIO Scot Barker Senior Software Engineer Technology Support Technology Support Technology Support Asset Management & GIS Senior Network Engineer Cybersecurity Analyst City Data Analyst Specialist Specialist Specialist Coordinator NU – SSE NU – SNE NU – 19 NU - 19 AFSCME – TSS AFSCME - TSS AFSCME – TSS NU - 20 Scott Duckworth Antonio Guerrero Samuel Barrows Jeffrey Nicholson Christopher Broe Dodit Tshibamba VACANT Warren Rich 5 Page 104 of 111  ASSESSOR’S OFFICE JANUARY 2026 Interim City Assessor NU - 21 Traci Isham Assessment Assessment Analyst AFSCME - 18 AFSCME – 17 Specialist Kenneth Jared Rogers Nosek 6 Page 105 of 111  Board of Finance and City Council Submission Checklist Version: April 2025 Dept. of Finance & Brad Kukenberger Department: Administration Submitter: Request for Job Description Updates and Position Reclassifications Department of Title/Subject: Finance and Administration Approval Requested: Meeting Date: ☒ Board of Finance 2/9/2026 ☒ City Council 2/17/2026 ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 2/2/2026 Katherine Schad Mayor’s Office Yes 2/5/2026 Erin Jacobsen Board/Commission Choose an Click or tap to Click or tap here to enter text. item. enter a date. City Attorney’s Office for memo and Choose an Click or tap to Click or tap here to enter text. contracts or legal documents item. enter a date. City Attorney’s Office for memo and Yes 2/4/2026 Erik Ramikrishnan motion(s) or resolution(s) CAO for budget, financing, and memo Yes 2/2/2026 Katherine Schad Human Resources, if personnel action Yes 2/2/2026 Tim Clancy or policy CIO, if IT-related Choose an Click or tap to Click or tap here to enter text. item. enter a date. Page 106 of 111  Board of Finance and City Council Submission Checklist Version: April 2025 Dept. of Finance & Brad Kukenberger Department: Administration Submitter: Title/Subject: FY2026 General Fund Budget to Actuals – Q2 update Approval Requested: Meeting Date: ☒ Board of Finance 2/9/2026 ☐ City Council Click or tap to enter a date. ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 2/2/2026 Katherine Click or tapSchad here to enter text. Mayor’s Office Yes 2/5/2026 Erin Click Jacobsen or tap here to enter text. Board/Commission Choose an Click or tap to Click or tap here to enter text. item. enter a date. City Attorney’s Office for memo and Choose an Click or tap to Click or tap here to enter text. contracts or legal documents item. enter a date. City Attorney’s Office for memo and Yes 2/4/2026 Click or tap here to enter text. motion(s) or resolution(s) Erik Ramikrishnan CAO for budget, financing, and memo Choose an Click or tap to Click or tap here to enter text. item. enter a date. Human Resources, if personnel action Choose an Click or tap to Click or tap here to enter text. or policy item. enter a date. CIO, if IT-related Choose an Click or tap to Click or tap here to enter text. item. enter a date. Page 107 of 111  CITY OF BURLINGTON Department of Finance & Administration TO: Board of Finance FROM: Brad Kukenberger, Director of Finance DATE: February 9, 2026 RE: FY2026 Q2 General Fund Budget Performance Executive Summary This memorandum provides a high-level overview of the General Fund's budget-to-actual performance through the second quarter of FY2026 (July 1, 2025 through December 31, 2025), representing 50% of the fiscal year. All figures are presented on a modified accrual basis consistent with GAAP reporting standards. Metric Amended Budget YTD Actual* % of Budget Total Revenues $110,613,056 $51,879,616 46.9% Total Expenditures $111,049,901 $51,081,236 46% Net Position ($436,845) $798,380 *Modified accrual basis: Revenue includes $25.4M property tax accrual (50% of levy); Expenditures include $10.6M employee benefits accrual (50% of budget) Year-End Projection Based on current trends and established projection methodologies, we anticipate the following year-end position: Projected Revenues $107,379,963 Projected Expenditures $107,475,972 Projected Surplus/(Deficit) ($96,009) Projection assumptions: • Revenues: Property taxes at budget; other categories annualized based on current collection rates, with Gross Receipts adjusted for the declining trend identified below • Personnel & Benefits: 95% of budget (reflecting current vacancy savings rate) • General Operating: Adopted budget • All other categories: 100% of budget Revenue Performance Key revenue observations: • Property Taxes: $25.4 million recognized (50.0% of budget) – modified accrual basis reflects 50% of annual levy; historical collections rate is 99.7% of budgeted property taxes. • Sales Tax Equivalents: $5.3 million collected (40.6% of budget) – includes Gross Receipts and Local Option Sales Tax; see detailed analysis below • PILOT & Development Fees: $4.8 million collected (57.3% of budget) – ahead of pace due to timing of utility PILOT payments • Fees for Services: $6.7 million collected (44.4% of budget) – slightly under pace; monitoring ambulance and recreation fees • Fines & Penalties: $1.1 million collected (52.4% of budget) – parking fines tracking on target Gross Receipts Tax through November 30, 2025 Page 108 of 111 Gross Receipts tax collections provide insight into local economic activity in the hospitality, dining, and entertainment sectors. Through November 2025 (the most accurate data available) collections show a modest year-over-year decline that warrants monitoring. DFA will prepare a detailed review of Gross Receipts activity for the Board at the meeting scheduled March 9, 2026. Category FY26 YTD FY25 YTD Change % Change Meals $1,500,613 $1,420,015 $80,598 5.7% Rooms $1,012,791 $1,048,093 ($35,302) -3.4% Alcohol $449,752 $406,736 $43,016 10.6% Short-term Rentals $318,702 $298,366 $20,336 6.8% Admissions & Amusements $55,747 $56,740 ($993) -1.8% Total GR Tax $3,229,950 $3,337,604 ($107,654) -3.2% Key findings: • Mixed category performance: Meals (+5.7%) and Alcohol (+10.6%) show growth, while Rooms (- 3.4%) declined. The increase in meals and alcohol tax may reflect price increases rather than volume growth. • Budget implications: Based on current trends, Gross Receipts may finish approximately $580,000 (8.7%) below the $6.7 million budget. This shortfall is incorporated into our year-end revenue projection. Expenditure Performance Key expenditure observations: • Personnel Services: $21.9 million spent (48.3% of budget) – slightly under pace; indicates that 5% vacancy savings rate budgeted in FY26 is reasonable and attainable. • Employee Benefits: $11.7 million recognized (50.0% of budget) – modified accrual basis • General Operating: $6.5 million spent (38.8% of budget) • Debt Service: $6.6 million spent (80.2% of budget) – reflects scheduled principal payment in Q2 • Interfund Transfers: $2.2 million transferred (15.2% of budget) – majority of transfers occur at year- end. Conclusion The General Fund is performing favorably at the mid-year point. On a modified accrual basis, both revenues and expenditures are tracking just under 50% of budget, yielding a positive net position of approximately $798,000 through Q2. The projected year-end deficit of approximately $96k reflects conservative expenditure assumptions that should be beatable through continued budget discipline. The decline in Gross Receipts activity bears monitoring as a potential indicator of broader economic softening in the hospitality and retail sectors. However, the overall fiscal position remains sound, with property tax collections expected to proceed normally in the second half of the fiscal year. Staff will continue to monitor budget performance and provide updates as conditions warrant. The attached detailed budget-to-actual report provides additional information by department and revenue and expenditure category. Please reach out directly with any questions if you have them. Page 109 of 111  CITY OF BURLINGTON - GENERAL FUND FY2026 Second Quarter Budget Performance Dashboard Period: July 1, 2025 - December 31, 2025 (50% of Fiscal Year) KEY FINANCIAL METRICS Metric Amended Budget YTD Actual % of Budget YTD Expected Variance Status Total Revenues $110,613,056 $51,879,616 46.9% $55,306,528 -$3,426,912 On Track* Total Expenditures $111,049,901 $51,081,236 46.0% $55,524,951 -$4,443,715 Favorable Net Position -$436,845 $798,381 *Revenue timing reflects normal property tax collection cycle - b ulk recognized in Q3/Q4 YEAR-END PROJECTION Projected Revenue: $107,379,963 Projected Expenses: $107,475,972 Projected Surplus/(Deficit): -$96,009 GENERAL FUND EXPENDITURES BY CATEGORY FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Budget Amended YTD Expense Category Budget Amendments Budget Transactions % Used Projected Expense Prior Year Total Expense PER SERVICES - Personnel Services 45,023,822 278,045 45,301,867 21,897,449.11 48.3% 42,940,764.55 42,970,686.55 Expense FRINGE - Employee Benefits 23,358,532 26,879 23,385,411 11,692,705.50 50.0% 22,216,140.45 21,694,900.14 Expense CAPITAL EQUIP - Capital Equipment 1,089,911 -125,018 964,893 408,339.80 42.3% 964,893.00 1,347,792.25 Expense GEN OPER - General Operating 14,528,482 2,200,986 16,729,468 6,496,238.93 38.8% 14,528,482.00 13,249,123.62 Expense REG PROGRAM - Regional Programs 3,703,518 -4,000 3,699,518 1,700,757.83 46.0% 3,699,518.00 3,000,487.91 Expense DEBT - Debt Service 8,296,418 0 8,296,418 6,649,728.97 80.2% 8,296,418.00 7,905,353.26 Expense INTERFUND - Interfund 12,831,134 1,636,713 14,467,847 2,198,763.82 15.2% 14,467,847.00 12,987,487.03 Expense OTHER - Other 323,000 -57,100 265,900 37,251.75 14.0% 265,900.00 165,568.68 Expense Expenditure Control -2,061,421 0 -2,061,421 0.00 0.0% 0.00 0.00 Expense Total 107,093,396 3,956,505 111,049,901 51,081,235.71 46.0% 107,379,963.00 103,321,399.44 Note: Expenditure Control represents b udget placeholder for b udgeted vacancy savings/adjustments. GENERAL FUND EXPENDITURES BY CATEGORY FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Budget Amended YTD Expense Category Budget Amendments Budget Transactions % Used Projected Expense Prior Year Total Expense PER SERVICES - Personnel Services 45,023,822 278,045 45,301,867 21,897,449.11 48.3% 43,036,773.65 42,970,686.55 Expense FRINGE - Employee Benefits 23,358,532 26,879 23,385,411 11,692,705.50 50.0% 22,216,140.45 21,694,900.14 Expense CAPITAL EQUIP - Capital Equipment 1,089,911 -125,018 964,893 408,339.80 42.3% 964,893.00 1,347,792.25 Expense GEN OPER - General Operating 14,528,482 2,200,986 16,729,468 6,496,238.93 38.8% 14,528,482.00 13,249,123.62 Expense REG PROGRAM - Regional Programs 3,703,518 -4,000 3,699,518 1,700,757.83 46.0% 3,699,518.00 3,000,487.91 Expense DEBT - Debt Service 8,296,418 0 8,296,418 6,649,728.97 80.2% 8,296,418.00 7,905,353.26 Expense INTERFUND - Interfund 12,831,134 1,636,713 14,467,847 2,198,763.82 15.2% 14,467,847.00 12,987,487.03 Expense OTHER - Other 323,000 -57,100 265,900 37,251.75 14.0% 265,900.00 165,568.68 Expense Expenditure Control -2,061,421 0 -2,061,421 0.00 0.0% 0.00 0.00 Expense Total 107,093,396 3,956,505 111,049,901 51,081,235.71 46.0% 107,475,972.10 103,321,399.44 Note: Expenditure Control represents b udget placeholder for anticipated savings/adjustments. Page 110 of 111  GENERAL FUND BUDGET TO ACTUAL BY DEPARTMENT FY2026 Q2 (July 1, 2025 - December 31, 2025) Adopted Amendment Amended Dept Department Name Budget s Budget YTD Actual % Used REVENUES 00 Non-Departmental 78,356,203 1,067,861 79,424,064 39,480,731 49.7% 01 Regional Programs 0 2,200,000 2,200,000 760,000 34.5% 02 Mayor's Office 69,413 0 69,413 0 0.0% 04 Clerk/Treasurer 3,912,280 0 3,912,280 1,156,262 29.6% 05 City Attorney 226,653 0 226,653 4,441 2.0% 06 Planning 30,000 0 30,000 0 0.0% 07 City Assessor 0 0 0 44 09 REIB 40,000 10,000 50,000 127,929 255.9% 15 Fire 3,450,637 203,953 3,654,590 1,634,983 44.7% 17 Police 1,958,403 0 1,958,403 810,315 41.4% 19 Public Works 7,254,074 0 7,254,074 3,034,712 41.8% 20 Permitting and Inspections 4,105,356 0 4,105,356 1,129,643 27.5% 21 Fletcher Free Library 33,000 0 33,000 7,489 22.7% 23 Parks and Recreation 5,894,792 37,846 5,932,638 2,879,265 48.5% 27 Burlington City Arts 1,762,585 0 1,762,585 853,801 48.4% Total Revenues 107,093,396 3,519,660 110,613,056 51,879,616 46.9% EXPENDITURES 00 Non-Departmental 25,520,935 1,043,861 26,564,796 11,570,110 43.6% 01 Regional Programs 813,547 2,200,000 3,013,547 413,351 13.7% 02 Mayor's Office 892,595 0 892,595 374,863 42.0% 03 City Council 302,060 0 302,060 170,099 56.3% 04 Clerk/Treasurer 3,410,289 24,000 3,434,289 1,596,401 46.5% 05 City Attorney 1,384,947 0 1,384,947 686,086 49.5% 06 Planning 698,479 0 698,479 271,567 38.9% 07 City Assessor 422,323 0 422,323 213,140 50.5% 08 Human Resources 1,625,497 0 1,625,497 769,807 47.4% 09 REIB 798,186 10,000 808,186 318,249 39.4% 10 Information Technology 2,732,518 43,970 2,776,488 1,978,421 71.3% 12 Dpt. of Business & Workforce Dev 0 0 0 0 15 Fire 18,083,714 519,128 18,602,842 8,071,483 43.4% 17 Police 20,261,734 77,700 20,339,434 9,456,784 46.5% 19 Public Works 11,059,426 -16,000 11,043,426 4,896,315 44.3% 20 Permitting and Inspections 2,331,519 0 2,331,519 1,137,009 48.8% 21 Fletcher Free Library 3,037,262 0 3,037,262 1,563,557 51.5% 23 Parks and Recreation 10,534,157 53,846 10,588,003 5,811,201 54.9% 27 Burlington City Arts 3,184,208 0 3,184,208 1,782,793 56.0% Total Expenditures 107,093,396 3,956,505 111,049,901 51,081,235 46.0% Net Position (Rev - Exp) 0 -436,845 -436,845 798,381 Page 111 of 111