"What Finance Professionals Need to Know about HR" --webinar 1:00 2:30 p.m., Thursday, July 10 [note change in date and time] CSMFO Coaching Program
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1 "What Finance Professionals Need to Know about HR" --webinar 1:00 2:30 p.m., Thursday, July 10 [note change in date and time] CSMFO Coaching Program Advance registration required for this no-charge webinar: Webinar Topics: 1. What are the key things you need to know about HR? 2. What are the critical issues where finance professionals and HR need to collaborate closely? 3. How can you enhance working relationships for the benefit of all? Presenters: * Russ Branson, retired Admin. Services Director, Asst. City Manager, Roseville, CA * Jon Holtzman, partner, Public Law Group Get connected with these steps. 1. Register in advance for the webinar: There is no charge for participating in the webinars, but each requires advance registration. *** Advance registration required for this no-charge webinar: 2. Connect with the webinar and audio: Use your logon information from the confirmation you receive via from GoToWebinar. We recommend the telephone option dial-in number provided by GoToWebinar for sound quality. Depending upon your internet connection, VOIP option for audio (computer speakers) can have delays or sound quality issues. 3. Ask questions: You may submit questions anonymously via to CSMFO@DonMaruska.com in advance or via the webinar during the panel discussion. As moderator for the session, Don Maruska will pose the questions. 4. Presenters presentation materials: We post these with the agenda at Agendas & Archives tab of The PPT will be available at least 2 hours before the webinar. After a webinar occurs, a digital recording along with the PowerPoint materials and results of the polling questions will be available after 24 hours at the "Agendas & Archives" tab of
2 CPE Credits: If you are a member of CSMFO and wish to obtain CPE credit, you need to register and attend in your name, respond to at least 75% of the live polling questions, and pay $25 to CSMFO after notice from CSMFO following the webinar. After payment, CSMFO s the CPE certificate as a PDF. Post-Webinar Group Discussions Many agencies are organizing groups to participate in the webinars (live or recorded) and discuss the topics among themselves after the webinars. Some are summarizing their discussions and distributing them to managers throughout their organizations. Use the CSMFO Coaching Program as an effective way to enhance professional development in your agency. Here are some discussion starters for this session: a. Where are the working relationships between Finance and HR working well and where can they be improved? b. What are key issues where we need close collaboration for our agency? c. What are some useful steps we can take to enhance our effectiveness together? MORE RESOURCES--See the "Coaching Corner" at for valuable resources to boost your career. These include a Financial Management Skills Inventory, Resource Matrix, Coaches Gallery of 24 volunteer CSMFO Coaches willing to help you on a one-to-one basis, and an archive of digital recordings and materials from past webinars at Enjoy the resources to help you succeed in local government finance. Don Maruska, Master Certified Coach Director, CSMFO Coaching Program; CSMFO@donmaruska.com Author Take Charge of Your Talent Russ Branson, retired Admin. Services Dir. and Asst. City Manager Roseville, CA Russ Branson joined PFM s Management and Budget Consulting group as a Senior Managing Consultant in the San Francisco office in October Mr. Branson s primary focus is supporting PFM clients with performance optimization and helping them to ensure financial health. His key service areas include long-range financial plans, agency reviews, and quantitative support for collective bargaining. Mr. Branson also brings PFM s services to distressed municipalities, assisting them in moving toward fiscal recovery and stability. A veteran finance professional, Russ spent 13 years with the City of Roseville, California in leadership positions, most recently as Assistant City Manager and
3 Treasurer overseeing Finance and Administrative Services. Before joining the City of Roseville, Russ Branson was a partner with an urban economics consultancy, where he spent more than a decade advising public agencies. He spent the early years of his career with the Sacramento Area Council of Governments. Jon Holtzman, partner, Public Law Group Jonathan V. Holtzman is a founding partner of Renne Sloan Holtzman Sakai LLP (Public Law Group ). From 2005 to the present, Mr. Holtzman has been named as a Northern California Super Lawyer nominated by his peers for attaining a high degree of recognition of professional achievement. He is the sole author of the forthcoming Rutter Group guide on public sector employment litigation, and a regular columnist for the Employment Law Letter, a Thomson Reuters publication. He frequently speaks and writes on matters pertaining to fiscal emergencies, municipal bankruptcy, AB506 (prebankruptcy) mediation, ballot initiatives, interest arbitration, and reform of pension and retirement medical programs. Mr. Holtzman s current practice focuses heavily on assisting government agencies in financial distress maintain public services through strategic consulting, negotiations, arbitration and litigation. Mr. Holtzman also specializes in addressing long-term structural issues including pensions, health benefits, retirement health benefits, civil service reform and other means of attaining greater managerial discretion and effectiveness through collective bargaining and reorganization. Clients include the City of Vallejo, City of Oakland, City of San Jose, and the City of Stockton. Mr. Holtzman has experience in virtually all aspects of employment law and labor relations. His labor expertise encompasses negotiations, fact-finding, mediation, grievance and interest arbitration and litigation related to bargaining obligations. In addition, he practices government law, including drafting ballot and other legislative measures and initiatives, litigation involving constitutional and statutory interpretation, and electoral matters. His litigation practice also includes the Fair Labor Standards Act, Title VII, sexual harassment, whistleblower complaints, charter and statutory wage and benefit provisions, retirement issues, health benefits, vesting, contracting-out questions, privacy matters, federal preemption issues, and drug testing. He specializes in consent decrees, class actions, writs and appeals. Mr. Holtzman graduated Phi Beta Kappa from Haverford College in Pennsylvania in 1978, with honors in political science. He attended Stanford Law School, graduating in During law school he was a clerk for the Washington, D.C. Center for Law and Social Policy and for the Washington D.C. firm founded by former Defense Secretary Clark Clifford and disarmament negotiator Paul Warnke. Upon graduation he clerked for California Supreme Court Associate Justice Otto Kaus for two years.
4 What Finance Professionals Need to Know about Human Resources Coaching Program July 10, 2014
5 Coaching Program: 16 th year as member benefit Career Development Committee 2
6 Overview of Session 1. What are the key things you need to know about human resources? 2. What are the critical issues where finance professionals and human resources professionals need to collaborate closely? 3. How can you enhance working relationships for the benefit of all? Presenters: Russ Branson, retired Admin. Services Director, Asst. City Manager, Roseville, CA, now Senior Managing Consultant, PFM Jon Holtzman, partner, Public Law Group Moderator: Don Maruska, Director, CSMFO Coaching Program 3
7 Polling Question #1 How many persons are participating at your location? 4
8 What a Finance Director should know about Human Resources Presenters: Russ Branson Jonathan Holtzman, Esq.
9 Question What are some adjectives that finance professionals typically use to describe human resources professionals? What are some adjectives that human resources professionals typically use to describe finance professionals? Public Financial Management 6
10 Different Roles Budgeting CAFR Revenues Expenses Affordability Sustainability Assets Liabilities Debt, Pension, OPEB, Compensated Absences Capital & Infrastructure Payroll Finance Human Resources Labor Relations Negotiations Work rules/grievances Workplace Policies & Regulations Compensation Benefit Administration Healthcare (Active & Retiree) Pensions FMLA Paid Leave Employee information Succession Planning Recruitment/Retention Bottom-Line Oriented People/Morale/Organization Public Financial Management 7
11 Connections: Seen and Unseen Finance Human Resources Payroll Investment Earnings Actuarial Valuation Reports OPEB Trust AB 646 Managing Labor Costs: - Increasingly more important in managing credit rating Long-Term Liabilities: - Pension - OPEB - Compensated Absences Personnel Costs: - 70% - 80% of GF Budget - Benefit costs are 30% - 50% of salaries Employee Morale Market Competitiveness Benefit Sustainability GASB 67 & 68 Credit Rating Labor Relations Public Financial Management 8
12 Fiscal Context Labor costs typically 70% - 80% of General Fund budget or more Management of workforce costs is imperative to financial sustainability HR must be part of any long-term strategy for meaningful financial reform General Fund Expenditures Workforce Costs All Other Finance and Human Resources are Inextricably Linked Public Financial Management 9
13 Five Things A Finance Director Should Know About Human Resources. Public Financial Management
14 1. HR Impacts You! Hiring Does the process do a good job of identifying the best fit for the organization? Are Finance staff and Human Resources staff looking for the same thing? Poor hiring practices can lead to inefficiency Public Financial Management
15 1. HR Impacts You! Labor Negotiations Provide the structure of total compensation Pay Levels Pension, Health/Retiree Health Benefits, and time off Management rights Improperly costing labor agreements or not understanding multi-year financial impacts can lead to out-ofcontrol spending Public Financial Management
16 1. HR Impacts You! Discipline Process of defining expectations and holding employees to standards Cannot afford under-performing workers in today s fiscal environment Public Financial Management
17 1. HR Impacts You! Data HR has knowledge and data a Finance Director needs to make long-term financial projections labor trends, pension and health cost trends to name a few Allow City leadership to make data-based decisions. Important to understand the context particularly important if City is contemplating reforms Public Financial Management
18 2. HR Has Numbers You Need Actuarial Analysis CalPERS pension Workers compensation Liability insurance Risk Management What is a manageable level of exposure for your organization? Do you review with HR Director? Do you know the trends in your org? Are costs going up? Do you know your exposure and risk? What is your program and where might it cost you big if not followed? Public Financial Management
19 2. HR Has Numbers You Need (Continued) Who reads and, more importantly, understands your actuarial valuation report? Public Financial Management 16
20 3. HR has Relationships and Influence Their relationships are employee focused: - Benefits administration - Training and succession planning - Outreach during times of employee crisis Public Financial Management 17
21 3. HR has Relationships and Influence They solve problems for departments: - Discipline issues - Substance abuse in the workplace - Labor grievances Public Financial Management 18
22 3. HR has Relationships and Influence They influence compensation: - Policies on internal pay relationships - Compensation comparables Public Financial Management 19
23 3. HR has Relationships and Influence Comparability: What is your labor market and how is it being determined? Are comparables selected by local ordinance? For example, Charter requires City of Sacramento to examine comparables based on population (3-up/3-down) without regard to labor market. What are the implications of this? Prior to bankruptcy, the City of Vallejo agreed to use certain jurisdictions for comparability studies that was skewed toward cities with higher costs that were in higher wealth economic regions Public Financial Management 20
24 4. They Impact the Organization s Future Benefits Reform Affordable Care Act Succession Planning Fact-Finding & AB 646 Public Financial Management 21
25 Benefits Reform (con t) CalPERS employer rates growing significantly over next five years due to: Actuarial changes adopted in April 2013 by CalPERS board Mortality improvements (more to come this summer) Public Financial Management
26 Benefits Reform (con t) Health care cost pressures remain severe, significantly outpacing general inflation and the growth in workers earnings 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Cumulative Increases in Health Insurance Premiums, CPI-W, and Workers' Earnings % 51.9% 66.2% 73.6% 80.3% 39.8% 33.5% 26.6% 25.9% 27.1% 23.1% 20.0% 17.0% 19.7% 17.9% 25.6% 12.3% 23.6% 9.7% 9.6% 18.9% 21.5% 5.6% 15.3% 15.7% 0.0% 2.0% 11.8% 2.6% 7.9% 5.3% Health Premiums CPI-W Workers' Earnings The 2015 CalPERS premiums will be a decidedly mixed bag. Blue Shield of California HMO subscribers will be hit with rate hikes of 9.6 percent to 16.4 percent, depending on the specific plan. But Kaiser HMO members rates will fall 4.3 percent. - Sacramento Bee June 17, 2014 Public Financial Management
27 Benefits Reform (con t) Unfunded OPEB and pension liabilities are growing in many jurisdictions Many public agencies rise in revenues are going to pay these premium increases Benefit reform requires a partnership with HR and Finance Public Financial Management
28 Affordable Care Act Employers have the option of modifying their plans to satisfy [ACA] requirements or allowing their employees to enroll in the health insurance exchanges to choose from the plans sold there and paying the penalty. the vast majority [of local governments] still appear to have no plan of action to deal with health reform s new requirements. That has to change. Governing Magazine October 2012 Update: A new ruling from the Internal Revenue Service will likely discourage employers from sending workers to the health insurance exchanges with a tax-free stipend to save money, but cities and counties that are applying the idea to retirees are in the clear. Governing Magazine May 2014 Public Financial Management
29 Affordable Care Act Employers have the option of modifying their plans to satisfy [ACA] requirements or allowing their employees to enroll in the health insurance exchanges to choose from the plans sold there and paying the penalty. the vast majority [of local governments] still appear to have no plan of action to deal with health reform s new requirements. That has to change. Governing Magazine, October 2012 Public Financial Management
30 Succession Planning The loss of experienced executives without adequate replacements can have a substantial, immediate negative effect on an organization The ability to attract and retain qualified applicants across an organization is a key to its future Public Financial Management 27
31 Polling Question #2 In which areas would you like Finance to work more closely with Human Resources? 28
32 Public Financial Management A Primer on Factfinding
33 Labor Relations Modern labor relations is fact-based Or at least it should be The most important thing for your HR professionals to understand, and for you to convey, is a detailed understanding of your financial condition Public Financial Management 30
34 The Question How do you respond to the inevitable question: How much can we spend on wage increases? Your answer to this question will determine labor strategy Your answer to this question will be repeated at the bargaining table Public Financial Management 31
35 Financial Ability Financial issues should be raised at the very beginning of negotiations Accuracy of financial information is imperative It is therefore essential to start early setting up your financial case preferably before negotiations even begin Your negotiation position should rooted in facts And, how you report your finances in the budget, CAFR and other documents will be scrutinized heavily And mischaracterized Part 4: Fact-Finding Criteria Public Financial Management 32
36 AB 646 The need for coordination between HR and Finance is underscored by the recent passage of AB 646 which provides for mandatory, nonbinding factfinding when labor negotiations reach an impasse Public Financial Management 33
37 AB 646 Why should we care about factfinding if it is non-binding? The factfinder s recommendation is very likely to influence the governing body s decision whether or not to implement the agency s last best offer in negotiations The knowledge that factfinding can be invoked infuses the entire bargaining process Even without factfinding, unions will argue to Council/Board that your agency is flush Public Financial Management
38 AB 646: An Overview Fact finding requires a detailed presentation of the agency s financial situation, including long term liabilities, reserves, and projections It also requires a detailed understanding of labor costs and trends, including the savings/cost of individual proposals Factfinding can occur relatively quickly - 30 days after appointment of mediator, can request factfinding - AB 646 provides that within 30 days of appointment, the factfinding panel makes findings of fact and recommend terms of settlement - Findings public after 10 days Public Financial Management 35
39 AB 646: An Overview Finance people need to be involved in every stage of factfinding preparation, and will be needed to testify Factfinders are basically arbitrators; they like to split the baby In addition to the neutral factfinder, each side appoints a member of the factfinding panel Public Financial Management 36
40 AB 646 Fact-Finding Criteria 1. State & federal laws applicable to employer 2. Local rules, regulations, or ordinances 3. Stipulations by parties 4. Public interest & welfare, and public agency s financial ability 5. Comparability of employment conditions with those in other agencies 6. Cost of living 7. Overall employee compensation 8. Other facts normally taken into consideration Gov. Code (d) Public Financial Management 37
41 What Does Financial Ability Mean? In the extreme case it means that the employer has reached the limits of its taxing authority, or that it is bound by fiscal control legislation and is precluded from additional spending or borrowing. In the more typical case the assertion means that the employer cannot pay more without additional borrowing, taxing, or altering of budget priorities in ways deemed undesirable, and perhaps resulting in curtailment of services and layoffs. --Arbitrator Edward Krinsky Edward B. Krinsky, Interest Arbitration And Ability To Pay: U.S. Public Sector Experience In Arbitration 1988 Emerging Issues For The 1990s, Proceedings Of The 41 st Annual Meeting, National Academy Of Arbitrators 197, 199 (Gladys W. Gruenberg Ed., 1988). Part 4: Fact-Finding Criteria Public Financial Management 38
42 Financial Criteria You need to coordinate with HR professionals What is your economic story? What are you trying to achieve in the factfinding? Affordability: Short-term (fiscal year; contract period) Sustainability: Long-term (structural, multi-year financial perspective); Manageable growth rates What are the weak points in your economic case? How will the Unions react? Public Financial Management 39
43 Financial Ability Considerations Cost of all proposals Budget reserves Historical / projected revenues and expenditures Ability to raise taxes and revenues or borrow Condition of infrastructure Actuarial analysis of long-term costs of unfunded liabilities Salary increases to other units and unrepresented employees Part 4: Fact-Finding Criteria Public Financial Management 40
44 Financial Criteria Arbitrators and factfinders are not always experts in public finance. Therefore, you need to present the information in a way that is persuasive (as well as accurate), but that can be understood by a layperson. Many factfinders pay little attention to financial ability So your presentation will need to be compelling Public Financial Management 41
45 Vallejo: Declines in Revenues Public Financial Management 42
46 Expiring Revenues 1/1/2013 Redevelopment Expires 8/1/2013 and 8/1/2014 COPS/SAFER Grants Expire 9/1/2014 Measure V Expires* 9/1/2018 Measure E Expires *By September 2014, City revenues reduced by nearly $3 million from Grants, Redevelopment, and Measure V funds expiration Public Financial Management 43
47 City of Modesto: Reserves (Drops Below Minimum Legal Requirement in FY ) $20.M $15.M $10.M $5.M $.M -$5.M -$10.M -$15.M Fund Balance Minimum Required Reserve -$20.M Public Financial Management 44
48 City of Stockton Protracted and deep recession, with disproportionate negative impact on Stockton $200,000,000 $195,000,000 $190,000,000 $185,000,000 $180,000,000 $175,000,000 $170,000,000 $165,000,000 $160,000,000 $155,000,000 $150,000,000 General Fund Revenue including Transfers In 2006A 2007A 2008A 2009A 2010Est 2011Budget 45 14% Declin Public Financial Management 45
49 City of San Jose General Fund City Retirement Cost History $250,000,000 $212.9 M 22.8% 25.0% $200,000, % General Fund Retirement Costs $150,000,000 $100,000,000 $46.3 M 6.5% $187.1 M 19.4% 15.0% 10.0% % of General Fund $50,000, % $ % General Fund Retirement Costs % of General Fund Public Financial Management 46
50 Your Finance Skills Are Also Relevant to Comparability Analysis Most arbitrators agree that wage/benefit comparability is the single most important criterion in factfinding Selection of who you compare yourself to involves economic and demographic considerations You should work with HR professionals on comparability Public Financial Management 47
51 Financial Criteria Vallejo Example Public Financial Management 48
52 Economic Comparability Per Capita Income Vallejo has the lowest per capita income within the comparison group Per Capita Income, 2008 $80,000 $70,000 $70,065 $60,000 $50,000 $40,000 $30,000 $20,000 $52,075 $50,250 $42,692 $34,153 $36,767 $37,302 $38,074 $38,859 $39,139 $40,845 $25,397 $25,875 $25,967 $26,513 $10,000 $0 Per Capita Income Average Source: US Census Bureau, 2008 American Community Survey. As 2008 American Community Survey data is not available for geographies with populations below 65,000, the ACS 3 Year Estimates were used for Palo Alto. Public Financial Management 49
53 Economic Comparability Per Capita Income Vallejo has the lowest per capita income within the comparison group $80,000 $70,000 Per Capita Income, 2008 $70,065 $60,000 $50,000 $40,000 $30,000 $20,000 $52,075 $50,250 $42,692 $34,153 $36,767 $37,302 $38,074 $38,859 $39,139 $40,845 $25,397 $25,875 $25,967 $26,513 $10,000 $0 Per Capita Income Average Source: US Census Bureau, 2008 American Community Survey. As 2008 American Community Survey data is not available for geographies with populations below 65,000, the ACS 3 Year Estimates were used for Palo Alto. Public Financial Management 50
54 Economic Comparability General Fund Balance as a % of Revenues Overall, City of Vallejo reserves as of FY2007 (most recent date for Moody s comparative data) were well below those of any of these comparison jurisdictions. Since then, Vallejo reserves have fallen even lower to 2.0% as of FY2009 Unreserved General Fund Balance as a % of Revenues, FY % 35% 30% 25% 20% 15% 10% 5% 0% 40% 35% 30% 25% 20% 15% 5.1% 10% 5% 0% 9.0% 5.1% 18.7% 21.0% 21.4% 21.7% 18.7% 21.0% 21.4% 21.7% 9.0% 31.7% 31.9% 24.6% 26.7% 27.5% 36.9% 31.7% 31.9% 24.6% 26.7% 27.5% 36.9% Unreserved GF Balance as a % of Revenues Unreserved GF Balance as a % of Revenues Average Average Source: Moody s 2008 Medians for California Cities December 2008; Moody s 2008 Medians for California Counties December Data not available for all jurisdictions; City of Vallejo Comprehensive Annual Financial Reports. Public Financial Management 51
55 Financial Criteria Public Financial Management 52
56 Polling Question #3 In which areas of fact-finding is it important for Finance to participate? 53
57 Benefits Public Financial Management 54
58 Health and Welfare Benefits Facts for hearing: Summary of the plan 10-year review of premium rate increases Summary of employee cost-share history Health costs as percent of payroll Health costs as % of salary for individuals Chart of employee participation in current plans Utilization of payments in lieu Public Financial Management 55
59 Pension Facts for hearing: 10-year rate history and 10-year rate projections of employer costs History of employee contributions Provide 50% of normal costs for new and classic members Funded status of the plan Put funded-ness in context Focus on trends Respond to assertion that market improving Plan assumptions Are they reasonable? Are they up to date? What will be impact of any anticipated changes? Public Financial Management 56
60 How to stay involved with key decisions Ways finance experts can exert greater influence in decisions that drive most of their costs: 1. Be timely: negotiations move fast 2. Be present: deals get made at inconvenient times; be available 3. Be flexible: things can happen in many ways; you need to provide options 4. Be scientific: e.g. assuming 3% revenue increases annually is not helpful or defensible; you need good modelling 5. Be consistent: shifting costs can throw off and upset negotiators 6. Show; don t tell: give negotiators raw info that proves your point (in a format they can both understand and teach) Public Financial Management 57
61 Some specific ideas Develop costing templates: allows negotiators to plug in numbers at the table to figure out whether they are within their authority Come to the table: you may hate it, but you will understand what your negotiators are up against Cost the hidden costs: for example, draw a sharp distinction between ongoing costs and one-time costs; always cost out year(s) Translate from cost to more meaningful numbers: translate between raw numbers and percentages, use multi-year comparisons, use payroll data Learn to compare apples and oranges: for example, how much General Fund revenues need to improve to pay for anticipated increases in pension and health costs Public Financial Management 58
62 Remember Your credibility is on the line in factfinding Unions always assert the finance people are too conservative Public Financial Management 59
63 City of Vallejo / VPOA Union expert asserted that unreserved fund balance included any money that was not restricted by an outside party, even monies that had been assigned for a particular use by the City Council, thereby overstating the City s reserve ratio Public Financial Management 60
64 San Benito County / SEIU 521 In factfinding with County s largest miscellaneous unit, union expert focused on budget variance, which was largely positive, but failed to acknowledge trend of deficit budgeting and steadily decreasing reserve levels Union exhibit: Public Financial Management 61
65 San Benito County / SEIU 521 What the Union expert did not discuss was the fact that, in spite of the positive budget variance, actual results showed that the County had been depleting its reserves by an average of approximately $3.5 million per year since FY Excerpt from County CAFR for FY Ended June 30, 2012: Public Financial Management 62
66 Polling Question #4 In terms of benefits, what involvement does Finance need with Human Resources? 63
67 5. HR Can Be A Key Partner in Implementing Financial Plans How well do you communicate? Do you feel you have to talk louder to be heard? Is it working? Public Financial Management 64
68 5. HR Can Be A Key Partner in Implementing Financial Plans Have you tried to explain your financials? and what response did you get? Public Financial Management 65
69 Bottom Line It takes Intention and Work keep working at it until you find language HR can understand Public Financial Management 66
70 Invite Your HR Director to CSMFO help HR become an advocate for what Finance does. Public Financial Management 67
71 Polling Question #5 What are ways you d like Finance to enhance relationships with Human Resources? 68
72 Contacts Presenter: Russ Branson, retired Admin. Services Director, Asst. City Manager, Roseville, CA, now Senior Managing Consultant, PFM Jon Holtzman, partner, Public Law Group Moderator: Don Maruska, Director, CSMFO Coaching Program 69
73 Post-Webinar Discussion Questions a. Where are the working relationships between Finance and Human Resources working well and where can they be improved? b. What are key issues where we need close collaboration for our agency? c. What are some useful steps we can take to enhance our effectiveness together? 70
74 Resources and Feedback A digital audio recording of the session and an Agenda packet with PDF of the PPT with polling results and other materials will become available in ~ 24 hours at the Agendas & Archives tab of Other coaching resources, including volunteer 1-1 coaches are available at Please complete the follow up survey. 71
75 Polling Question #6 How was the webinar of value for you and your agency? 72
76 Upcoming webinars CSMFO Coaching Program: Maximizing Your Leadership Skills 1:00 2:30 p.m. Wednesday, July 30, 2014 Advance registration: Latest Updates on Pensions and OPEB 2:00 3:30 p.m. Wednesday, August 20, 2014 Advance registration: 73
77 Polling Results from What Finance Needs to Know about Human Resources webinar July 10, locations; 236 estimated participants in live audience
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