General Information Sheet Self-Audit Form Contract Labor Form Check List Summary of Workers Compensation Classifications and Codes

To:

Workers Compensation Insurance Participants

From: Steve Hulme

Subject: Workers Compensation 2013-2014 Self-Audit

Date: July 10, 2014

1. Your Workers’ Compensation 2013-2014 Self-Audit package contains: General Information Sheet

Self-Audit Form Contract Labor Form Check List

Summary of Workers’ Compensation Classifications and Codes

2. Return Self-Audit Form pages 1-3, Contract Labor Form and if applicable the Auxiliary Police, Inmate Labor, Fire and Parks & Recreation Page. Include copies of the ESC and 941 Tax Reports, WC Report/Gross Wage Report (should include all pay types and list all active/terminated employees for the fiscal year), Overtime by employee (if not listed in a separate report), ledgers, contracts, certificates of insurance and other documents requested. Keep a copy of the Self-Audit for your records.

3. Use the “Summary of Workers’ Compensation Classifications & Codes” to identify the appropriate codes for your employees according to workers compensation rules and keep for future reference.

4. Please use the checklist to make certain all necessary reports and documents are included. 5. Return by September 1, 2014.

Please note: Failure to return the audit by December 1

will result in an estimated audit being

processed. The estimated audit will be processed by applying a 25% debit to the payroll listed in your

policy.

If you need assistance with this form or have questions, please call Steve Hulme at (919)715-3923 or email: [email protected].

Mail To:

NORTH CAROLINA LEAGUE OF MUNICIPALITIES Steve Hulme

308 West Jones Street Raleigh, N C 27603

GENERAL INFORMATION

When your Workers Compensation policy was issued, you paid a deposit premium based on the estimates of your payroll. At the end of the policy period, we conduct an audit to compare those estimates against the actual payroll figures. An adjustment will be made if the estimated payroll and premium is different than the actual payroll. These adjustments are subject to any minimum premiums that apply.

Completion of the Self-Audit Form is the final step in the calculation of premiums for the fiscal year 2013-2014. As noted above it will determine any refund due to you or any additional premium due to NCIRMA. If you have questions as you go through this process, please do not hesitate to call.

Before you begin the self-audit forms, please review all information provided in the self-audit package. The “Summary of Workers’ Compensation Classifications & Codes” should assist you in applying the correct classification to all employees according to the jobs they perform. Refer to the Interchange of Labor Rule to determine how the payroll will be assigned to the individual classification codes.

Your self-audit must begin by reporting the actual gross wages for all employees (active and terminated) – full-time, part-full-time, temporary and seasonal, employed by you from July 1, 2013 through June 30, 2014. Your gross wages will balance back to your trial balance and your payroll records for the fiscal year (+/- accruals).

If your municipality contracts with a correctional institution for inmate labor you will be responsible for their workers’ compensation (Inmate Contract Section: VI/Medical). Please attach copies of invoices for July 2013 thru June 2014.

Mayor/Council Members are rated using a payroll of $5,000 each. This amount cannot be changed even if they receive more or less than this amount.

Volunteer firefighters (unpaid) that you have control over and do not have their own charter are rated at $1,000 minimum payroll for each. Firefighters (including volunteers filling in for paid firefighters) that are paid an hourly rate are classified in 7704 for the hours that are worked. Volunteers that are paid a stipend or not paid at all are classified in 7705. We will use either the minimum payroll of $1,000 times the number of volunteers or the actual stipend paid to volunteers, whichever is higher. The base rate of $1,000 cannot be lowered. You will need to provide us with a copy of the Fire Department Roster submitted to the NC State Fireman’s Association. The roster needs to reflect the status of the firefighter. We need to know if they are “Paid,” “Volunteer” or a “Retired” firefighter. If it is not notated, please have your Fire Chief indicate the status. Please indicate on the fire roster any junior firefighters, retired firefighters, or ladies auxiliary since they are not covered by Workers Compensation and therefore should not be included in the numbers. If the volunteer firefighter is filling in for a paid firefighter, you may split the fill in pay (7704) from their stipend or call pay (7705). Make sure your records reflect this split or that you create a spreadsheet that validates how you split their pay. Volunteer EMS workers (unpaid) are rated at the higher of 1) $1,000 minimum payroll for each volunteer, or 2) stipend. We will need to have a list showing each volunteer rescue worker.

Auxiliary Police (unpaid) are rated at $600 minimum payroll. We will need a list showing all auxiliary police officers. Please note that the auxiliary police code is applicable only if you have an ordinance providing for the organization of an auxiliary police department made up of volunteer members. (NCGS160a-282). If Auxiliary Police are paid, they lose their status as an auxiliary police officer and thus should be included under the code 7720. Park Personnel that are volunteers and/or any other volunteers are not considered employees, and are not covered under your workers’ compensation policy. You might want to consider getting a separate accident policy for them. We are enclosing a copy of the Independent Contractor vs. Employee Checklist. If you pay anyone that does not have a Workers' Compensation policy (including park and recreation personnel), they must complete and sign this form. If the contractor has three or more employees, they are required by law to carry their own workers’ compensation policy.

The 2013-2014 Workers’ Compensation Self-Audit Form and all supporting documents are due by September 1, 2014. Mail to: NCLM-RMS

Steve Hulme

308 West Jones Street

NORTH CAROLINA LEAGUE OF MUNICIPALITIES WORKERS’ COMPENSATION

Gary Burkhardt/Steve Hulme 308 West Jones Street Raleigh, North Carolina 27603

Telephone: Gary-(919) 715-2914/Steve-(919) 715-3923 Fax: (919) 301-1047/(919) 301-1064

Workers Compensation

Self-Audit Form

Fiscal Year

July 1, 2013 - June 30, 2014

Fiscal Year 2013-2014 – Positions**

Total # Full-time Part-time Seasonal Employees/Positions: __ _ _ Inmates: __ __

Unpaid Auxiliary Police: __ __ __

# Retired #Junior Fireman #Other Volunteer Fire: __ _ ___ _ __ _ _ _______ Volunteer EMS: __ _ ____

Mayor & Council: __ _ ____ TOTAL: ___ __ _

____________________________ _______________________ _____________ Signature Title Date

** We are asking for positions, because if someone terminates during the year and another is hired, we only want total number of positions, not total number of employees’ that were in that position.

ENTITY: ___________________________

WAGE REPORTING INFORMATION

Wages cannot be estimated or percentages applied to any classification. Gross wages or remunerations are defined as money and/or substitutes for money (includes all pay types for active and terminated employees for the fiscal year).

Remuneration items that must be included to determine your final premium:

a. gross wages or gross salaries prior to any payroll deductions. b. bonuses, longevity pay, taxable fringe benefits.

c. extra pay for overtime work.

d. pay for holidays, vacations, sick pay.

e. employee authorized payments or contributions to employee savings plans, retirement plans, IRS Section 125 Plans: cafeteria or flexible spending accounts (that are made through pre-tax deductions from gross pay).

Remuneration items NOT to be included:

a. employer contributions to a group insurance or pension plan other than the statutory plans of insurance. b. dismissal or severance payments except for time worked or accrued vacation.

c. payments for active military duty, jury duty pay. d. short-term disability pay.

e. employer payments or contributions to employee savings plans, retirement plans and cafeteria plans (IRS 125) – Contributions made by the employer, at the employer’s expense, that are determined by the amount contributed by the employee.

f: allowances run thru payroll such as: car, cell, uniform, LEO (Law Enforcement Officer Separation Allow.) To determine your Workers Compensation gross wages, complete the table below:

GROSS WAGES

Qtr Ending Qtr Ending Qtr Ending Qtr Ending

SOURCE 9/30/13 12/31/13 3/31/14 6/30/14 Total Payroll

ESC Reports IRS 941Line 2 * IRS 941Line 5c * Add: IRS: Sec 125 Deductions * Gross Wages Fiscal Overtime

Trial Balance: Fiscal Year (July 1, 2013 - June 30, 2014) payroll accounts +/- accruals ESC Exemptions = volunteer fire, mayor & council and LEO separation pay (if any).

*Taxable Wages (941 Line 5c: Medicare Wages)

+ * IRS: Sec 125 (Exempt Health/Life/Cancer Insurance + Flexible Spending Account/Cafeteria Plans) * Gross Wages = Trial Balance Total +/- Accruals

(For more information, please visit) http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/FAQs-for-government-entities-regarding-Cafeteria-Plans

Does this accurately reflect all remuneration/wages? Yes _____ No _____ If “NO”, please attach a separate sheet with a full explanation.

ENTITY: _________________________

Employee Information

PAYROLL BY CLASSIFICATIONS AND CODES Example: A 60,000 B 900 C - 300 D Example +60,000 900 -300 = 59,700 WC Code Other Related Codes Positions Classification/Description Full/Part-Time/Seasonal *** Gross Payroll 1 1/2 Overtime Payroll 1/3 Overtime Payroll Gross –1/3 OT Net W/C Payroll FT PT

7520 Water Operations - separate

7539 Electric Light/Power

7580 Sewer Operations - separate

7581 Water & Sewer combined operations

7701 Public Safety

7704 Firefighters & EMS, First Responders, Hazmat Response (Paid-FT/PT & Fill-in) 7705 Volunteer Firefighters & EMS, First

Responders, Hazmat Response

7706 Ambulance/EMS/Rescue (no firefighting) 7720 Police: Full & P/T only

XXX Law Enforcement officer separation allow

7723 Motorcycle Police Officer

8380 Garage/Auto Repair

8810 Clerical

9015 Building Maintenance

9061 Senior Citizen Center

9102 Parks & Recreation-includes all mowing 9402

Street & Sewer Line Cleaning-includes storm sewer cleaning, leaf/limb/snow removal and incidental cold patch repair 9403 Sanitation including bulk pickup

9410 Municipal – NOC

9990 City Manager – Office only

9991 City Manager-has other duties such as zoning, code enforcement and bldg. insp.

9996 Mayor/Council – Paid

XXX Planning/Zoning Board- not covered

Total

INTERCHANGE OF LABOR RULE:

Some employees may perform duties directly related to more than one classification. An example is an employee who from time to time interchanges between operations subject to more than one classification. When there is such an interchange of labor, the entire payroll of employees who interchange shall be assigned to the highest rated classification representing any part of their work, unless separate records are kept.

For example, if detailed payroll records are not recorded, a person who works in the water treatment plant (7520) and streets (9402) will be assigned to the highest rated code (9402) streets classification code. If separate records are kept, you may split their payroll. Please include your documentation if you split anyone’s payroll.

Do multiple codes apply to an employee’s payroll? (YES) (NO) Have you split anyone’s payroll? (YES) (NO) Please use the “Other Related Codes Column” if you answered yes to either question. Refer to the attached Summary of Workers Compensation Classification & Codes to determine the correct codes.

Instructions: (Please include payroll for active and terminated employees)

Column A = Gross Payroll: regular, overtime, bonuses, longevity, holiday, vacation, IRS: Sec 125 pay and sick pay. Column B = Overtime worked at 1 ½

Column C = 1/3 amount in Column B ( premium overtime)

Column D = Total of Column A minus Column C (Deduct the half-time from the gross payroll)

ENTITY: ___________________________

ALL UNPAID AUXILIARY POLICE

MUST HAVE ORDINANCE - GS 160a-282

WHEREAS, PURSUANT TO North Carolina General Statutes 160A-282 (a) and (b), a City may by ordinance provide for the organization of an auxiliary police department made up of volunteer members: and by enactment of an ordinance, may provide that while undergoing official training and while performing duties on behalf of the city pursuant to orders or instructions of the chief of police of the city, auxiliary law-enforcement personnel shall be entitled to benefits under the North Carolina Workers-Compensation Act and to any fringe benefits for which such volunteer personnel qualify

List all Unpaid Auxiliary Police Officers Individually

Name

Entity:

Municipal Firefighters:

Please attach a copy of your North Carolina State Fire Association “NCSFA” Roster. This roster should list the status of your firefighters: (Paid) (Volunteer) (Retired). It also lists their DOB and if they are certified or not. If your roster is missing any of this information, please have your Fire Chief document this on the roster, prior to sending this in.

You are responsible for the workers’ compensation for volunteer firefighters if they are a municipal fire department that is controlled by the town. If they are separately chartered or incorporated then they should not be insured under this policy.

NCSFA Roster:

Total WC Code

# Paid Firefighters (may also be trained in EMS, Rescue, Emergency First

Responders and Hazmat Response) 7704

# Volunteer Firefighters (may also be trained in EMS, Rescue, Emergency

First Responder and Hazmat Response) 7705

# Junior Firefighters Not covered

# Retired Firefighters Not covered

# Ladies Auxiliary Not covered

Total Number of Firefighters

Please note, the US Dept. of Labor has issued opinions regarding the application of the Fair Labor

Standards Act (FLSA) regarding your volunteer firefighters being able to keep their status under FLSA.

http://www.dol.gov/whd/opinion/FLSA/2008/2008_12_18_15_FLSA.htm

Please note: Your volunteer’s fill-in pay may be included in code 7704 if your records reflect a separation

in call pay/stipend pay from the hourly fill-in pay. If not, include all of the volunteer’s pay in code 7705. If

your fire dept. is 100% volunteer, you should not have any pay in code 7704.

Municipal EMS Department:

(Only EMS Duties and no firefighting)

(Separate from volunteer fire roster)

Please attach a copy of your municipal EMS Roster (from the N.C. Association of Rescue &

Emergency Medical Services, Inc.). You are responsible for the Workers’ Compensation for the

Ambulance/EMS/EMT/Rescue and First Aid Squads/Emergency First Responders if they are a municipal

EMS department (with no firefighting duties) that is controlled by the town. If they are separately

chartered or incorporated then they should not be insured under this policy. If your EMS department

also fights fires, then they will be classified as either 7704 or 7705.

Ambulance/EMS/EMT/Rescue and First Aid Squads/Paramedics/Emergency First Responders

Total WC Code

# Paid Ambulance/EMS/EMT/Rescue/Paramedics/Emergency First Responders 7706 # Volunteer Ambulance/EMS/EMT/Rescue/Paramedics/Emergency First Responders 7706 # Junior Ambulance/EMS/EMT/Rescue/Paramedics/Emergency First Responders Not covered # Retired Ambulance/EMS/EMT/Rescue/Paramedics/Emergency First Responders Not covered

# EMS Ladies Auxiliary Not covered

ENTITY: ___________________________

Parks & Recreation Department

Are all Parks & Recreation paid on W-2? Yes______ No ______

List all uninsured Parks and Recreation contractors and attach the checklist that was filled out by contractor. They are typically paid through accounts payable under contracted services.

Employee/Contractor

Checklist attached

Name

Duties

Amount paid through

accounts payable

Entity:

Inmate Labor:

Note: You are responsible for the Workers’ Compensation for the inmates if: (You are paying a dollar a

day per inmate by contract, providing transportation and supervision of inmates while under your control).

___ Yes, we are responsible for the Workers’ Compensation coverage for the inmates used by our

entity.

___ N/A, We do not use inmates that we transport or supervise

The following is needed:

1. Attach Inmate Contract for fiscal year 2013 – 2014.

2. Total amount paid during the fiscal year to the NC State Dept. of Corrections $

3. Attach summary and copies of monthly invoices (July 2013 – June 2014).

ENTITY: ________________________________

DO YOU USE OUTSIDE CONTRACTORS: Yes ___ No____

If Yes, do you have Certificates of Insurance on all contractors: Yes ___ No_____ Please provide Certificates of Insurance for these contractors

If No, you need to fill out following Contract Labor Form

Contract Labor Form

IF YOU USE CONTRACT LABOR OR USE INDIVIDUALS FOR CONTRACTED WORK, PLEASE NOTE THE FOLLOWING:

Under state law, any entity with three or more employees is required to have a Workers’ Compensation policy. Those contractors with less than three employees can purchase a workers’ compensation policy, but are not required by the Workers Compensation Act to do so. This does not mean that you are not responsible for injuries. You should require all contractors to have a Workers’ Compensation policy and retain copies of the Certificates of Insurance on all contractors.

For those entities or individuals who render services to you but don’t provide a Certificate of Insurance, the following may apply:

If the duties of the entity or individual(s) resemble those of an employee, the individual(s) may be considered your employee and the appropriate premium charged. Please see the “Independent Contractor vs. Employee Checklist” to assist you in determining the actual working relationship between you and the entity or individual(s).

List all Independent Contractors you used, in this fiscal year that did NOT provide you with a Certificate of

Insurance (proof of WC coverage). Also include job performed and the amount paid for the service. If you do not have a Certificate of Insurance on the “independent contractor,” please include the Independent Contractor vs. Employee Checklist form that the contractor completed and signed.

Independent Contractor (only include those contractors with no insurance) Does Independent Contractor have a WC Policy? Employee versus Independent Contractor Checklist attached

Job Performed Amount Paid  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No  No  Yes  No

Named Insured: _______________________________

INDEPENDENT CONTRACTOR vs. EMPLOYEE CHECKLIST:

Whenever any public entity retains an independent contractor who does not carry workers’ compensation insurance and the owner or an employee of that contractor is injured, a determination must be made as to whether the injured worker is truly an independent contractor or, in fact, is an employee of the public entity and, thereby, eligible for worker’s

compensation benefits through the entity. The NC Industrial Commission and NC Courts have used the following tests to make this determination. Please complete the information below for each independent contractor that has NOT provided you with a Certificate of Insurance for Workers Compensation (proof of Workers’ Compensation policy).

Name of Independent Contractor: _______________________________________ Type of Work Performed: _______________________________________________

Type of Business:  Individual, Sole Proprietor,  Partnership,  LLC,  Incorporated Duration of Contract: ______________________________________________

How many total employees does the contractor employ (including owner(s))? _________

How many total employees does the contractor employ (excluding owner (s))? _________ Yes No

(a) Is the person/business employed engaged in an independent business or occupation? ____ ____

(b) Does the person/business employed have a Federal Tax ID number? ____ ____

(c) Does the person/business employed perform similar work for any other business/individual? ____ ____ (d) Does the person/business doing the work have the right to hire or fire any employee/helper

of the business doing the work? ____ ____

(e) Does the person/business employed have control over such employees/helpers? ____ ____

(f) Does the person/business employed select their own time to perform work? ____ ____

(for example, your entity does not tell the person to work specific hours during the day) (g) Does the person/business employed have the independent use of his special skill, knowledge

or training in the execution of the work? ____ ____

(h) Is the person/business employed paid for the job in a lump sum amount (not paid by the hour)? ____ ____ (i) Does the person/business employed have the freedom to use their method of doing the work

rather than another and is not subject to discharge because they adopt one method

over another method? ____ ____

(j) Is the person/business employed furnished tools or equipment owned by you? ____ ____

None of these factors is controlling, but each is to be considered in determining the relationship between the parties. The essential issue is whether the alleged employer has the right to control the method and means by which the

"employee"/business performs their work. RMS will attempt to determine whether an employment relationship exists for

insurance purposes only.

_________________________________ ____________________

AUDIT CHECK LIST 2013-2014 CHECK LIST 2009-2010 (Include copies with self-audit form)

 IRS Forms 941 – Employer’s Quarterly Federal Tax Return for Quarters ending September 30, 2013, December 31, 2013, March 31, 2014 and June 30, 2014.

 Employers Quarterly Tax and Wage Report (Employment Security Commission reports) for Quarters ending September 30, 2013, December 31, 2013, March 31, 2014 and June 30, 2014.

 Gross Wage Report/WC Report or an excel spreadsheet showing the fiscal wages (includes all pay types (prior to any deductions) from your payroll system for all active and terminated employees.

 Overtime report for the fiscal year by employee (if not already shown in a prior report).

 List of independent contractors that did NOT provide you with a Certificate of Insurance (proof of Workers Compensation coverage). With checklist of Independent Contractor vs. Employee Checklist signed and filled out.

 List of all full-time, part-time, temporary/seasonal employees with job titles and workers’ compensation codes (if possible) who were paid through your payroll system. Be sure to include all active and terminated employees for the fiscal year. If it is not clear from the job title how the employee should be classified, a brief description of the employee’s duties validating the classification is warranted.

 List of Mayor and Council Members on Letterhead

If Applicable for FY 2013-2014:

 Inmates –

Summary sheet listing the total amount paid during the fiscal year to the NC State

Dept. of Corrections $

 Uninsured Parks & Recreation contractors that were paid through accounts payable under Contract Services. If you have a checklist (need copy), if no checklist may be considered employees for audit purposes.

 (If applicable) Roster of Ambulance and EMS personnel from the N.C. Association of Rescue & Emergency Medical Services, Inc. (only EMS duties and no firefighting).

 List of unpaid Auxiliary Police – need to have auxiliary ordinance (GS160a-282).

 Roster from NC State Fireman’s Association (NCSFA) for your municipal fire department.

If Junior Firefighters, Retired Firefighters, Ladies Auxiliary are on roster please highlight (they are not covered under this policy).

SUMMARY OF WORKERS' COMPENSATION CLASSIFICATION & CODES

Title / Job Description Governing

Code Administrator

city/town/village administrator. See “City Manager Office Duties only” and “City Manager Office Plus Other Duties” for code.

Administration Outside

applies to outside sales persons, consultants, messengers, marketing managers, who are engaged in such duties away from the employer’s premises, (COGs)

8742

Airport

applies to ground crews, ticket sellers, information clerks, baggage handlers, mechanics, service personnel, cargo handlers, porters, security or screening personnel, fuel attendants, etc., other than clerical office employees.

7423

Animal Control Officer

stray animal rescue, delivery to animal shelter. May work through police department but is not a sworn officer.

9410

Attorney

applies to attorneys who are employees of the local government entity and receive all benefits as a paid employee.

8820

Auxiliary Police –Unpaid – (Auxiliary Police Ordinance required) sworn police officers who work predetermined unpaid hours for re-certification purposes only and are not paid for these hours. Rated at $600

7721

Board Members

Elected or Appointed Executive Officers as described in GS97-2. Board members who serve in an advisory capacity only (i.e., planning boards) are not eligible for coverage under this policy.

9994

Building – (Maintenance)

general maintenance of municipal office buildings and surrounding grounds; 9015 janitorial personnel who are employees of the governmental unit.

City Manager – Office Duties Only

applies to City/Town/Village Manager or Administrator who is responsible for the overall operation of the municipality and works inside an office setting. May attend meetings and visit with residents.

9990

City Manager – Office Duties Plus Other Duties

applies to City/Town/Village Manager or Administrator who is responsible for the overall operation of the municipality and works inside an office setting as well as, but not limited to, other outside duties, such as: code enforcement, zoning enforcement and building inspections.

Title / Job Description Governing Code Clerical

clerical staff, municipal clerks, finance directors, human resource directors, library operations (except bookmobile). Also applies to utility billing clerks, planning or permit techs, who are engaged wholly in office work.

8810

Club – Golf & Clerical

applies to golf clubs operated by municipalities. 9060 Club – NOC & Clerical

applies to employees working in senior citizen centers that plan and oversee distribution of meals, supervise exercise or craft instruction groups, plan or supervise other senior center service-oriented programs and activities.

9061

Drivers

Drivers, including bookmobile drivers. 7380

EMS Rescue Squad (only EMS duties and no firefighting) –Paid and Volunteers includes ambulance services, emergency medical services (EMS), rescue and first aid squads, first responders, paramedics and emergency medical technicians (EMT) that are not fighting fires. Includes both paid and volunteer personnel (volunteers are rated at $1,000 each as a minimum). Separately rate firefighters who also perform EMS to Code 7704 and 7705.

7706

Firefighters - Paid

includes fulltime and p/t paid firefighters, fire truck drivers and mechanics who work on fire trucks. The firefighters may also be trained and certified as EMS, Rescue, Emergency First Responders and Hazmat Response. (Separately rate employees who perform only EMS duties and no firefighting to Code 7706).

7704

Firefighters – Volunteers

certified volunteer firefighters who are under the direction and control of the municipality. The volunteer firefighters may also be trained and certified as EMS, Rescue, Emergency First Responders and Hazmat Response. Junior Firefighters, Retired Firefighters and Ladies Auxiliary are not covered. Rated at $1,000 per firefighter as a minimum. (Separately rate your

volunteer’s fill-in pay as Code 7704 if your records reflect a separation in call pay/stipend pay from the hourly fill-in pay. If not, include all of the volunteer’s pay in code 7705. If your fire dept. is 100% volunteer, you should not have any pay in code 7704).

7705

Inmate Labor

requires a contract between the municipality and the correctional facility that places the inmate is under the supervision and responsibility of the town. The contract usually states the municipality is to pay $1.00 per day per inmate to the correctional facility. Rated at $41 per inmate day.

9993

Mayor/Council Members

voter-elected municipal governing board members. Rated at $5,000 per member.

Title / Job Description Governing Code Municipal NOC (Not Otherwise Classified)

includes building inspectors, engineers not directly in charge of work, safety coordinators, code enforcement, planning and zoning employees (that have outside duties), downtown development coordinators, public works directors who only supervise operations (they cannot be directly supervising or working with the public works employees), animal control (not sworn police officers).

9410

Parks & Recreation

all park and recreation employees (including lifeguards, referees, umpires and class instructors). Includes the care, custody, maintenance of all buildings and grounds within the parks. Includes mowing in the parks and all other grounds. (cemetery mowing is included in this code).

9102

Planning & Zoning Board Members

these board members serve in an advisory capacity only and are not covered by this policy.

N/A

Police – Motorcycle

Includes motorcycle police officers. 7723

Police Officers & Drivers

sworn full and part-time police officers, meter maids, parole officers, crossing guards, clerical personnel (who are in an area exposed to police activities) and officers who also act as animal control. See Auxiliary Police (7721) for unpaid officers. Motorcycle police officers should be separately classified in code 7723.

7720

Public Works Director

The Municipal NOC code (9410) will apply to the Public Works Director whose job duties reflect that they exercise operational control indirectly through full-time job supervisors (supervision is indirect rather than direct). This code does not apply to those persons that are directly in charge of the workers at the job site or those that are performing any degree of the actual work at the job site.

9410

If the Public Works Director is directly in charge of the workers at the job site (not supervising a supervisor) or is performing any degree of the actual work at the job site, then the Public Works Director will be coded to the appropriate class code (7520, 7580, 7581, 5506, 9402 or 9403).

Varies by job duties

Public Safety

Includes Public Safety Officers (PSO) that are trained and certified for both police and fire fighting. They are uniquely responsible for both police and fire fighting responsibilities. A PSO in a fire role may take law enforcement action at the scene of a fire, likewise, a PSO may engage in fire fighting at the scene of a crime.

Added 7/1/2013

PUBLIC WORKS DEPARTMENTS:

Title / Job Description Governing

Code Cemetery

applies to employees who work full time in cemetery operations only; usual maintenance, mowing, planting of shrubbery, maintenance of graves and mausoleums. May also apply to digging of graves unless contracted. If the employees have mowing duties outside of cemetery operations, they should be classified as 9102 – Parks & Recreation/ or Streets 9402.

9220

Electric Light or Power Not Otherwise Classified (NOC )

applies to municipalities engaged in the operation of public electric light or power to its citizens. Includes plant employees, electric meter readers, drivers and tree trimmers that clear for power lines.

7539

Garage (Auto Repair)

central garage used for all municipal departments. Includes mechanics that perform service or repair on municipal automobiles, vans, trucks and motorcycles.

8380

Sanitation – Garbage & Bulk Collection & Drivers

garbage removal, white goods such as refrigerators, stoves and washers. Also includes employees which have multiple duties/jobs including but not limited to water, sewer, streets, cemetery, garage and sanitation.

9403

Sewer only

Covers all operations of a sewage disposal plant and repair & maintenance of existing sewer lines. Also includes drivers.

7580

Street Cleaning & Sewer Line Cleaning

all street cleaning operations, leaf & limb removal, snow removal, incidental cold patch repair of pot holes, spraying for mosquito or insect control. Cleaning of mainline sewers and storm sewers, sewer inspection and crack sealing operations. Also includes employees which have multiple duties/jobs including but not limited to water, sewer, streets, cemetery and garage.

9402

Street or Road Construction: Paving or Repaving & Drivers

applies to street or road construction involving paving or surfacing new streets or roads or repaving or resurfacing or scraping existing streets or roads, hot or cold patch repair of pot holes, painting safety lines or center stripes and installing curbs and gutters.

5506

Water only

Covers all operations of water plants, meter readers, repair & maintenance of existing water lines. Also includes drivers.

7520

Water & Sewer Combined Operations

Includes employees that work in both departments but cannot document actual hours worked in each job. Typically these employees work in the (sewer) collection and (water) distribution departments which are involved in water and sewer line maintenance. Rev. 7/1/2014