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Mendocino County commission approves new ‘retirement accountant’ classification
Summary
The commission approved a new Retirement Accountant classification to handle pension accounting and reporting required under the County Employees Retirement Law of 1937 and GASB standards; vote was unanimous.
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The Mendocino County Personnel Commission on June 24 approved a new classification titled Retirement Accountant to provide specialized accounting and reporting for the county retirement system.
Human Resources Manager Brandy Delzel introduced the item, saying, “At the request of the Mendocino County Employees Retirement Association, also known as MCSARA, Human Resources is bringing forward the proposed classification of retirement accountant. This new role will address a critical gap in the current job structure where there is no existing position that specifically handles the specialized financial, regulatory, and reporting work required for public pension systems under the County Employees Retirement Law of 1937.”
Delzel told commissioners the retirement accountant will prepare financial statements that meet Governmental Accounting Standards Board (GASB) requirements, reconcile retirement contributions, benefits and investment income, assist the retirement financial investment officer with the annual budget and support the board of retirement and other county departments.
When asked whether the retirement function already exists as a separate department, Delzel replied there is a retirement department with an executive director and other staff and that Robert Revelis, the retirement financial investment officer, was online to answer questions.
The commission moved and seconded the item and adopted the new classification by roll call vote. Commissioners recorded in the roll call were Commissioner Ebiam (yes), Commissioner Rose (yes), Commissioner Slater (yes) and Commissioner Whitaker (aye); the motion carried unanimously.
The commission’s staff said the classification is intended to improve compliance and financial transparency for the county retirement system and to centralize pension-accounting expertise that is not currently present in other county accounting classifications.
No additional implementation dates or salary-grade details were specified during the discussion.
The commission proceeded to other personnel items following the vote.

