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HomeMy WebLinkAboutHumanResourcesAgenda2026August14 107 North Kent Street, Winchester, VA 22601 County of Frederick Michael J. Marciano Director of Human Resources (540) 665-5668 Fax: (540) 665-5669 Michael.Marciano@fcva.us TO: Human Resources Committee and Board of Supervisors FROM: Michael J. Marciano DATE: August 7, 2026 SUBJECT: HR Committee Agenda The HR Committee will meet in the First Floor Conference Room (Purple Room) at 107 North Kent Street on Friday, August 14, 2026, at 8:45 a.m. The agenda for the meeting is as follows: 1. Finance Department Reorganization a. Overview of the proposed Finance Department reorganization presented by the Finance Director. 2. Discussion of County Leave Donation Program and Virginia’s Upcoming Paid Leave Programs a. Review administrative challenges associated with the former Sick Leave Bank, with input from the Finance Department. b. Consider whether to continue exploring a County Leave Donation Program in light of Virginia's forthcoming Paid Sick Leave and Paid Family and Medical Leave programs. c. Evaluate whether the new state programs, together with the County's existing PTO and Individual Disability Account (IDA) benefits, adequately address employee leave needs. 3. Future Meeting Date a. Discuss and confirm the next meeting date. COUNTY of FREDERICK Finance Department Sharon L. Kibler Director 540/665-5610 Fax: 540/667-0370 E-mail: skibler@fcva.us 107 North Kent Street • Winchester, Virginia 22601 TO: Human Resources Committee FROM: Sharon Kibler DATE: August 3, 2026 SUBJECT: Finance Department Organization Realignment Purpose The purpose of this request is to realign the Finance Department's organizational structure to reflect the department's current responsibilities better, improve operational efficiency, strengthen management oversight, and position the department to meet future organizational needs. This proposal does not increase the number of authorized positions and does not require additional budgeted funding. The recommended changes repurpose existing positions and update classifications to better align with current duties and responsibilities. Background The Finance Department's organizational structure has remained largely unchanged for approximately 30 years despite significant changes in governmental accounting standards, technology, financial reporting requirements, and operational responsibilities. The recent retirement of several long-tenured employees provided an opportunity to evaluate the department's organizational structure rather than refill positions as they previously existed. This assessment included a review of departmental responsibilities, reporting relationships, workload distribution, supervisory structure, and opportunities to improve operational efficiency. The requested organizational realignment reflects the results of that assessment. Finance Department Organization Realignment August 3, 2026 Page 2 Proposed Organizational Changes CURRENT As of July 1, 2026 PROPOSED Proposed Sept 1, 2026 Title Class Min Max Title Class Min Max Assistant Director 228 113,326 186,784 Finance Systems & Business Analyst 224 93,234 153,562 Accounting Supervisor 219 73,051 120,403 Accounting Manager 224 93,234 153,562 Admin Assistant 211 49,444 81,493 Finance Specialist PR 212 51,916 85,568 Proposed Organizational Chart Organizational Benefits The proposed realignment will: • Better align position classifications with assigned responsibilities. • Improve management oversight and accountability. • Clearly define functional areas and reporting relationships. • Establish dedicated ownership of financial systems and business process improvement. • Improve succession planning and knowledge transfer. Finance Director Finance Systems & Business Analyst Budget & Risk Manager Accounting Manager (2) Finance Specialist - Accounts Payable Payroll Administrator Finance Specialist - Payroll Purchasing Manager Finance Department Organization Realignment August 3, 2026 Page 3 • Increase operational efficiency by assigning responsibilities at the appropriate organizational level. • Better position the department to adapt to future technology and operational changes. Proposed Additions to the Salary Administration Program (SAP) Finance Systems & Business Analyst The vacant Assistant Finance Director position will be repurposed as a Finance Systems & Business Analyst. Rather than serving as a traditional assistant department head, the position will provide dedicated support for financial systems, business process improvement, workflow automation, reporting, technology initiatives, and process documentation. These functions are currently performed on an ad hoc basis and do not have dedicated ownership within the department. The recommended classification recognizes the specialized technical expertise and county-wide business systems responsibilities assigned to the position. Accounting Manager The current Accounting Supervisor position will be reclassified as Accounting Manager. In addition to the current duties of the position, it will assume selected technical responsibilities previously assigned to the Assistant Finance Director while providing supervision of accounting staff. The proposed title and classification more accurately reflect the broader scope and level of responsibility assigned to the position, including expanded management responsibilities and increased decision-making authority. Finance Specialist – Payroll The current Administrative Assistant position will be reclassified as Finance Specialist – Payroll. The position currently performs payroll support responsibilities that extend beyond traditional administrative functions. The proposed title and classification better reflect the work currently being performed and align the position with the department's organizational structure. Finance Department Organization Realignment August 3, 2026 Page 4 Fiscal Impact The proposed reorganization: • Does not increase the number of authorized positions. • Does not require additional budgeted funding for FY27. • Repurposes one existing vacant position. • Reclassifies two existing positions to reflect assigned responsibilities better. Overall, this proposal represents a reorganization of existing resources rather than an expansion of the Finance Department. Finally, the proposed realignment better positions the Finance Department to meet current operational demands while remaining budget neutral. Requested Action The Finance Department requests that the Human Resources Committee recommend approval of the following actions: • Approval of the proposed Finance Department organizational realignment. • Approval of the reclassification of the positions identified in this proposal. • Approval of the addition of the Finance Systems & Business Analyst, Accounting Manager, and Finance Specialist - Payroll classifications to the County's SAP. Proposed job descriptions for the Finance Systems & Business Analyst, Accounting Manager, and Finance Specialist – Payroll are attached for the Committee's review. County of Frederick Job Title: Finance Systems & Business Analyst DATE: 7/15/2026 PREPARED BY: Sharon Kibler HR APPROVAL: Click or tap here to enter text. HR APPROVAL DATE: Click drop down to enter date. SALARY RANGE: 224 DEPARTMENT: Finance REPORTS TO: Finance Director JOB PURPOSE SUMMARY: Performs advanced professional work under the general supervision of the Finance Director, supporting financial systems, business process improvement, workflow automation, data analysis, reporting, documentation, training, and implementation of new or revised financial software systems for the Finance Department and County operations. The position serves as a liaison between Finance, Information Technology, and operating departments to improve efficiency, strengthen internal controls, and support strategic organizational initiatives. ESSENTIAL FUNCTIONS ESSENTIAL DUTIES AND RESPONSIBILITIES: The requirements for this position include, but are not limited to, those outlined below. All job functions, education and experience, general knowledge and abilities, and physical requirements are subject to possible modification to reasonably accommodate individuals with disabilities to enable them to perform the essential functions of the job. This document does not create an employment contract, implied or otherwise. It is the employer’s discretion to add or change the duties or requirements of this position at any time. Business Process Improvement • Analyze, evaluate, and document financial and administrative business processes. • Identify opportunities to improve efficiency, strengthen internal controls, and reduce manual effort. • Develop recommendations for workflow redesign and process standardization. • Coordinate implementation of approved process improvements. Financial Systems Administration • Assist with the administration, configuration, testing, and optimization of financial software systems. • Serve as a Finance Department liaison with Information Technology staff and software vendors. • Coordinate system upgrades, testing activities, and implementation projects. • Troubleshoot system issues and recommend solutions. ERP Modernization and Project Management • Participate in ERP selection, implementation, conversion, and optimization projects. • Assist with gathering business requirements and developing process maps. • Coordinate testing, training, and change management activities. • Document system requirements and business needs. Reporting and Data Analytics • Develop financial and operational reports using available reporting tools. • Assist with the creation of dashboards and performance measures. • Analyze trends and data to support decision-making. • Provide ad hoc reporting and analytical support to Finance leadership and County management. Workflow Automation • Evaluate existing processes and identify opportunities to automate manual processes. • Assist with implementation of workflow solutions using available software platforms. • Evaluate existing processes for automation potential. • Coordinate development and testing of automated workflows. Documentation and Knowledge Management • Develop and maintain policies, procedures, process maps, and training materials. • Document critical business processes and internal controls. • Assist with succession planning and institutional knowledge preservation. • Maintain the departmental process documentation library. Training and User Support • Develop and deliver training for financial systems and business processes. • Assist users with system functionality and process questions. • Coordinate user acceptance testing and training activities during system implementations. Special Projects • Assist with strategic initiatives, organizational improvement projects, and departmental studies. • Conduct research and prepare related reports and recommendations. • Perform related work as assigned. JOB REQUIREMENTS EDUCATION: Graduation from a four-year accredited college or university with a degree in business administration, finance, accounting, information systems, computer science, or a closely related field. Master of Business Administration (MBA) preferred. EXPERIENCE: A minimum of three (3) years of experience in one or more of the following areas is required: local government finance, accounting, budgeting, financial systems administration, business analysis, process improvement, or enterprise resource planning system implementation. Preferred qualifications: local government finance systems (AS400 preferred), Cognos, Microsoft Power Platform, Power BI, SharePoint, SQL, Python, workflow automation tools, process mapping software, project management methodologies. Equivalent combinations of education and experience may be considered. OTHER KNOWLEDGE, SKILLS AND ABILITIES: Thorough knowledge of governmental accounting and finance principles, municipal budgeting, financial management systems, cross-functional enterprise resource planning operations, business process analysis, workflow automation, project management, data analysis, reporting, internal controls, and process documentation. Ability to analyze complex business processes; identify inefficiencies and recommend improvements; manage multiple projects simultaneously; prepare clear reports and documentation; facilitate meetings and gather business requirements; and learn and apply new technologies. Ability to follow complex oral and written instructions. Ability to communicate effectively both orally and in writing to technical and non-technical users. Ability to establish and maintain effective and professional working relationships with co-workers, supporting agencies, departments, and officials. Possess professional telephone etiquette. Skill in process mapping, data analysis, report development, problem-solving, project coordination, and Microsoft 365 applications. Working knowledge of financial systems and related technologies such as IBM i/AS400, Cognos, Microsoft Power Platform, Power BI, SharePoint, SQL, Python, workflow automation tools, and process-mapping software is preferred. CERTIFICATES, LICENSES AND/OR REGISTRATIONS: Professional certification related to governmental finance, business analysis, project management, or information systems - such as Certified Government Financial Manager (CGFM) or Project Management Professional (PMP) - is preferred. SPECIAL REQUIREMENTS: The successful candidate must complete all required pre-employment background screening, including a criminal history record check and any job-related credit screening required by the County. PHYSICAL AND ENVIRONMENTAL CONDITIONS PHYSICAL DEMANDS: The physical demands described here are representative of those that an employee must meet to perform the essential functions of the job successfully. Requires very little physical effort working almost exclusively with lightweight materials (up to 10 pounds) including but not limited to walking, talking, stooping, sitting, kneeling, bending, reaching, and gripping. Vocal communication is required to express or exchange ideas by means of the spoken word. Hearing is required to perceive information at normal spoken word levels. Visual acuity is required to prepare and analyze written and electronic data, operate office equipment, determine the accuracy and thoroughness of work, and observe general surroundings and activities. ENVIRONMENTAL CONDITIONS: Work is performed primarily in a climate-controlled office environment and is generally subject to moderate noise typical of a business office. WORKING CONDITIONS: This is an in-office full-time position scheduled to work Monday through Friday from 8:30 a.m. to 5:00 p.m. This position is classified as exempt. Work hours may extend beyond the normal business day or workweek as necessary to fulfill job responsibilities. ACKNOWLEDGMENT OF JOB DESCRIPTION I understand that it is my responsibility to comply with all of the policies and procedures of the County and that such may be changed by the County at any time. I recognize that this job description is not intended to be all-inclusive, and I may be asked to perform other reasonably-related job responsibilities as assigned and required by management. I also realize that this job description, or other oral or written statements, do not constitute an expressed or implied employment contract, and such are not intended to bind the County of Frederick contractually. All employees are employed “at will” and either the employee or the County may terminate employment at any time, for any or no reason, with or without notice. I have read the specifications of the classification above, fully understand the requirements set forth therein, and will perform these duties to the best of my ability. __________________________________ __________________________ Employee Signature Date __________________________________ Print Employee Name County of Frederick Job Title: Accounting Manager DATE: 8/3/2026 PREPARED BY: Sharon Kibler HR APPROVAL: Click or tap here to enter text. HR APPROVAL DATE: Click drop down to enter date. SALARY RANGE: 224 DEPARTMENT: Finance REPORTS TO: Finance Director JOB PURPOSE SUMMARY: Performs advanced professional, supervisory, and administrative work assisting the Finance Director in directing the County’s accounting and financial operations, including general ledger accounting, accounts payable, payroll, financial analysis, and related accounting functions. Coordinates accounting activities with other divisions and departments, represents the Finance Department as assigned, and directly supervises assigned personnel, including the Payroll Manager and Finance Specialists. Works independently under general supervision. ESSENTIAL FUNCTIONS ESSENTIAL DUTIES AND RESPONSIBILITIES: The requirements for this position include, but are not limited to, those outlined below. All job functions, education and experience, general knowledge and abilities, and physical requirements are subject to possible modification to reasonably accommodate individuals with disabilities to enable them to perform the essential functions of the job. This document does not create an employment contract, implied or otherwise. It is the employer’s discretion to add or change the duties or requirements of this position at any time. • Assists the Finance Director with special projects and initiatives assigned by the County Administrator and the Board of Supervisors. • Supervises, directs, and evaluates assigned staff; addresses employee performance and workplace concerns/problems; completes performance evaluations; and supports employee development. • Provides financial and technical guidance to County personnel and related agencies; responds to inquiries, researches accounting issues, and recommends or implements appropriate resolutions. • Oversees the County’s general ledger and chart of accounts. • Annually updates Treasurer and general ledger codes and interfaces. • Monitors and tracks forfeited asset and e-Summons revenue. • Provides oversight and technical accounting guidance for payroll and accounts payable operations. • Prepares annual report on Fire Company audits. • Serves as the Purchasing Card Administrator. • Maintains and reconciles the trial balance, reviews accounting entries and account reconciliations, and ensures timely resolution of discrepancies. • Prepares monthly, quarterly, and annual financial statements and related reports, including reconciliation of financial reporting between the County and the School Board. • Reviews and approves monthly Children’s Services Act reimbursement to the State, and prepares audit materials detailing expenditures and reimbursement. • Reconciles proffer information. • Manages and coordinates the fiscal year-end closing process, including closing entries, reconciliations, related schedules, and preparation of the Annual Comprehensive Financial Report in accordance with generally accepted accounting principles and other applicable standards. • Coordinates yearly disposition of records. • Files unclaimed property report. • Assists with composition and preparation of correspondence to the Board of Supervisors and the Finance Committee. • Keeps abreast of developments in the field and maintains professional certification. • Performs related work as assigned. JOB REQUIREMENTS EDUCATION: Any combination of education and experience equivalent to graduation from a four-year accredited college or university with a degree in business administration, finance, accounting, or closely related field, or any comparable work experience performed in a similar professional environment which would provide the required knowledge, skills and abilities. EXPERIENCE: A minimum of three (3) years of professional experience in governmental accounting/auditing, financial administration, municipal financial practices and procedures, auditing, supplemented with supervisory or lead experience. OTHER KNOWLEDGE, SKILLS AND ABILITIES: Thorough knowledge of governmental accounting principles, financial reporting, auditing standards, internal controls, municipal finance, and applicable federal and state accounting requirements. Skill in financial analysis, account reconciliation, budget development, problem-solving, and supervision of professional staff. Ability to prepare complex financial reports, interpret financial data, communicate effectively both orally and in writing, supervise and develop employees, establish and maintain effective working relationships, exercise sound judgment, and use financial management systems, Microsoft Office applications, and spreadsheet software. Working knowledge of IBM i/AS400 is preferred. CERTIFICATES, LICENSES AND/OR REGISTRATIONS: Professional certification from a recognized municipal finance-related organization such as Virginia Certified Government Finance Officer (VCGFO), Certified Government Finance Officer (CGFO), or Certified Public Finance Officer (CPFO) is preferred. SPECIAL REQUIREMENTS: The successful candidate must complete all required pre-employment background screening, including a criminal history record check and any job-related credit screening required by the County. PHYSICAL AND ENVIRONMENTAL CONDITIONS PHYSICAL DEMANDS: The physical demands described here are representative of those that an employee must meet to perform the essential functions of the job successfully. Requires very little physical effort working almost exclusively with lightweight materials (up to 10 pounds) including but not limited to walking, talking, stooping, sitting, kneeling, bending, reaching, and gripping. Vocal communication is required for expressing or exchanging ideas by means of the spoken word. Hearing is required to perceive information at normal spoken word levels. Visual acuity is required to prepare and analyze written and electronic data, operate office equipment, determine the accuracy and thoroughness of work, and observe general surroundings and activities. ENVIRONMENTAL CONDITIONS: Work is performed primarily in a climate-controlled office environment and is generally subject to moderate noise typical of a business office. WORKING CONDITIONS: This is an in-office full-time position scheduled to work Monday through Friday from 8:30 a.m. to 5:00 p.m. This position is classified as exempt. Work hours may extend beyond the normal business day or workweek as necessary to fulfill job responsibilities. ACKNOWLEDGMENT OF JOB DESCRIPTION I understand that it is my responsibility to comply with all of the policies and procedures of the County and that such may be changed by the County at any time. I recognize that this job description is not intended to be all-inclusive, and I may be asked to perform other reasonably-related job responsibilities as assigned and required by management. I also realize that this job description, or other oral or written statements, do not constitute an expressed or implied employment contract, and such are not intended to bind the County of Frederick contractually. All employees are employed “at will” and either the employee or the County may terminate employment at any time, for any or no reason, with or without notice. I have read the classification specification above, fully understand the requirements set forth therein, and will perform these duties to the best of my ability. __________________________________ __________________________ Employee Signature Date __________________________________ Print Employee Name County of Frederick Job Title: Finance Specialist - Payroll DATE: 8/3/2026 PREPARED BY: Sharon Kibler HR APPROVAL: Click or tap here to enter text. HR APPROVAL DATE: Click drop down to enter date. SALARY RANGE: 212 DEPARTMENT: Finance REPORTS TO: Payroll Manager JOB PURPOSE SUMMARY: Performs technical accounting and administrative work supporting the County's payroll operations, including payroll processing, payroll auditing, timekeeping administration, payroll record management, and regulatory compliance. Maintains payroll records, processes payroll-related transactions, and assists employees and departments regarding payroll and timekeeping matters. Work is performed under the direction of the Payroll Manager. ESSENTIAL FUNCTIONS ESSENTIAL DUTIES AND RESPONSIBILITIES: The requirements for this position include, but are not limited to, those outlined below. All job functions, education and experience, general knowledge and abilities, and physical requirements are subject to possible modification to reasonably accommodate individuals with disabilities to enable them to perform the essential functions of the job. This document does not create an employment contract, implied or otherwise. It is the employer’s discretion to add or change the duties or requirements of this position at any time. • Serves as the designated backup for the Payroll Manager and assists with all aspects of the County's semi- monthly payroll process, including payroll balancing, reconciliation, processing, compliance, year-end activities, and special payroll projects. • Reviews, audits, and processes employee timekeeping records, including regular hours, leave, overtime, shift differential, temporary assignment pay, and other payroll-related transactions; ensures payroll deadlines are met and approved by supervisors. • Maintains employee payroll records by processing compensation changes, deductions, tax elections, direct deposit updates, leave adjustments, supervisor changes, and other payroll-related transactions. • Researches and resolves payroll and timekeeping discrepancies; responds to employee inquiries; and assists with the implementation, testing, enhancement, and user support of payroll and electronic timekeeping systems. • Assists with training employees, supervisors, and department heads on payroll procedures, electronic timekeeping systems, and applicable policies. • Maintains current knowledge of applicable federal and state payroll laws, regulations, and employment requirements, including FLSA, FMLA, USERRA, and applicable provisions of the Code of Virginia. • Maintains the confidentiality of payroll records, personnel information, and other sensitive or confidential information. • Reviews employee expense reimbursement requests, gasoline credit card vouchers, vendor W-9 documentation, and other financial records for accuracy, completeness, and compliance with County policies. • Performs administrative support functions for the Finance Department, including accounts payable check distribution, departmental records management, County credit card sign-out records, mail distribution, telephone reception, postage reporting, and other related clerical duties. • Performs related duties as assigned. JOB REQUIREMENTS EDUCATION: Any combination of education and experience equivalent to an associate degree in accounting, business administration, finance, or any comparable work experience performed in a similar professional environment that provides the required knowledge, skills, and abilities. EXPERIENCE: Experience in payroll processing, accounting, bookkeeping, finance, or a closely related field is preferred. Experience using electronic payroll and timekeeping systems and familiarity with the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), applicable provisions of the Code of Virginia about public safety employees, and other applicable payroll laws and regulations is strongly preferred. OTHER KNOWLEDGE, SKILLS AND ABILITIES: Thorough knowledge of payroll administration, office practices, payroll recordkeeping, applicable payroll laws and regulations, and customer service principles. Skill in payroll auditing, data entry, mathematical calculations, problem-solving, maintaining confidential records, and using payroll, timekeeping, Microsoft Office, and other financial software applications. Working knowledge of IBM i/AS400 is preferred. Ability to communicate effectively both orally and in writing; prepare and maintain accurate records and reports; exercise sound judgment, diplomacy, and discretion; establish and maintain effective working relationships; organize and prioritize multiple assignments; provide employee training; and deliver excellent customer service. CERTIFICATES, LICENSES AND/OR REGISTRATIONS: None SPECIAL REQUIREMENTS: The successful candidate must complete all required pre-employment background screening, including a criminal history record check and any job-related credit screening required by the County. PHYSICAL AND ENVIRONMENTAL CONDITIONS PHYSICAL DEMANDS: The physical demands described here are representative of those that an employee must meet to perform the essential functions of the job successfully. Requires very little physical effort working almost exclusively with lightweight materials (up to 10 pounds) including but not limited to walking, talking, stooping, sitting, kneeling, bending, reaching, and gripping. Vocal communication is required to express or exchange ideas by means of the spoken word. Hearing is required to perceive information at normal spoken word levels. Visual acuity is required to prepare and analyze written and electronic data, operate office equipment, determine the accuracy and thoroughness of work, and observe general surroundings and activities. ENVIRONMENTAL CONDITIONS: Work is performed primarily in a climate-controlled office environment and is generally subject to moderate noise typical of a business office. WORKING CONDITIONS: This is an in-office full-time position scheduled to work Monday through Friday from 8:30 a.m. to 5:00 p.m. Work hours may extend beyond the normal business day or workweek as necessary to fulfill job responsibilities. ACKNOWLEDGMENT OF JOB DESCRIPTION I understand that it is my responsibility to comply with all of the policies and procedures of the County and that the County may change such at any time. I recognize that this job description is not intended to be all-inclusive, and I may be asked to perform other reasonably-related job responsibilities as assigned and required by management. I also realize that this job description, or other oral or written statements, do not constitute an expressed or implied employment contract, and such are not intended to bind the County of Frederick contractually. All employees are employed “at will” and either the employee or the County may terminate employment at any time, for any or no reason, with or without notice. I have read the classification specification above, fully understand the requirements set forth therein, and will perform these duties to the best of my ability. __________________________________ __________________________ Employee Signature Date __________________________________ Print Employee Name Leave Policy Historical Context & Upcoming Virginia Leave Requirements Historical Context Prior to 2013, the County maintained a Sick Leave Bank that allowed employees to donate leave into a centralized pool that could be used by employees experiencing qualifying medical hardships. When the County transitioned from separate Annual Leave and Sick Leave accruals to a Paid Time Off (PTO) system in February 2013, the Sick Leave Bank was discontinued. At the same time, employees' accrued sick leave balances were converted into Individual Disability Account (IDA) leave. The philosophy behind the transition was that employees who responsibly managed and conserved PTO would gradually build IDA balances that could be used during significant illnesses, injuries, surgeries, or other extended medical absences. Upcoming Virginia Paid Sick Leave Effective January 1, 2028, employees (both full- and part-time) will begin contributions into the VA Paid Sick Leave fund. Leave may be used for an employee's or family member's illness, preventive care, and certain domestic violence-related needs. Employers must provide notices, maintain records, and protect against retaliation. Employees accrue 1 hour for every 30 hours worked, up to 40 hours annually. Existing PTO policies may satisfy the law if they provide equivalent benefits. Unused leave at the end of employment will be paid out. Upcoming Virginia Paid Family Medical Leave (PFML) This leave provides up to 12 weeks of paid, job-protected leave for qualifying family and medical events. This will be funded through payroll contributions. Effective April 1, 2028, payroll will begin making automatic contributions and benefits will be available to employees effective December 1, 2028. Ultimately, this benefit is administered by the Virginia Employment Commission (VEC). Employer cost associated with paid PFML. • The program will be financed through payroll contributions shared by employers and employees. • Employers with more than 10 employees must pay at least 50% of the required contribution; up to the other 50% may be withheld from employees. • The exact contribution rate has not yet been established. VEC is expected to set it by October 1, 2027. • Contributions are scheduled to begin April 1, 2028, with benefits currently expected to begin December 1, 2028. Fire & Rescue - Proposed Leave Donation The proposed purpose of the leave donation program is to address unique situations while balancing fairness, administrative feasibility, and fiscal responsibility. HR recommends postponing further consideration of a leave donation program until the Commonwealth's Paid Sick Leave and Paid Family and Medical Leave programs have been implemented. At that time, the County will be better positioned to assess whether those programs, together with its existing Paid Time Off (PTO) and Individual Disability Account (IDA) benefits, adequately meet employees' leave needs.