Perform professional level accounting and auditing work of a complex and difficult nature in a number of areas relating to municipal accounting procedures and records. This classification provides professional level support to the City's Accounting section. It is the journey-level operational professional of the accountant series. The incumbent exercises independent judgment on diverse and difficult accounting projects and has accountability for ongoing decision making associated with his/her work. It is differentiated from the Assistant Accountant by the possession of full journey-level accounting and auditing knowledge and independence of action. This class is distinguished from the Senior Accountant in that the latter is the unit specialist handling the most difficult and complex technical accounting issues and has the responsibility for unit training.
Essential Duties and Responsibilities
Disclaimer- This list is meant to be representative, not exhaustive. Some incumbents may not perform all the duties listed. In other cases related duties may also be assigned. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
- Review accounting documents to ensure accuracy of information and calculations and makes correcting entries, as necessary.
- Keep subsidiary ledgers for various accounts. Prepare and maintain control and subsidiary accounting records involving a variety of transactions and accounts.
- Prepare trial balances, financial reports, journal entries and periodic reconciliation of general ledger, journal, subsidiary accounts and bank statements.
- Receives direct supervision and general direction from the Director of Finance and/or Assistant Finance Director.
- Provides direct supervision and general direction to assigned Accounting Assistants and clerical personnel.
- Compile and prepare financial statements, general and subsidiary ledgers, supporting schedules and financial reports for regulatory agencies.
- Supervise specific areas of the accounting section program. Respond to related inquiries from the general public, City residents, City departments, and other agencies providing factual information concerning the City, resolving questions, and providing public financial data.
- Provide City departments with necessary information to begin/end City services.
- Reconcile and distribute billing receipts to proper City fund and reconcile to the General Ledger.
- Deal with and resolve customer issues that cannot be successfully resolved by subordinates that relate to supervised areas, as well as employee conflicts.
- Provide all accounting for all activities of the RDA. Conduct bank reconciliation for the five-district RDA. Record interest and activity. Reconcile and record missed transactions. Calculate RDA pass-through and set-aside and distribute to the districts. Prepare and calculate data for the development of the annual budget, preparation of State, other agency and annual fiscal reports. Gather and calculated data needed for the annual audit of the RDA.
- Reconcile various trustee statements for debt service. Prepare debt service payments for interest and principal. Prepare year-end closing entries.
- Prepare a variety of journal entries needed to book various transaction activities, correct positing errors, etc. on a monthly, quarterly, and annual basis.
- Identify all accounts payable purchases that meet the City’s fixed asset criteria. Update the subsidiary Fixed Asset Ledger, compute and record depreciation expense and disposals, and update the General Ledger.
- Reconcile fixed assets, and direct and conduct special studies and projects.
- Participate in the selection of assigned personnel; supervise, review work, train, inform, evaluate, and recommend rewards for and discipline of assigned personnel
- Prepare and calculate data for a variety of annual reports for such agencies as the Secretary of State, Franchise Tax Board, attorney General, State Controller, and Internal Revenue Service.
- Review current accounting practices and procedures and recommends modification and revision.
- Enter and retrieve data and prepare reports from an online or personal computer system, following established formats or establishing own formats. Prepare and update a variety of reports, which may involve complex arithmetic calculations.
- Establish and ensure proper maintenance of accounting records and office files for areas of cognizance. Research, analyze, and compile periodic reports from such information for the Assistant Finance Director and Director of Finance.
- Attend City Council meetings, as requested, and represent the City at meetings, as assigned
- Serve on various City and community committees and boards, as assigned.
- Serve as primary backup for the Senior Accountant, and provide backup to assigned section activities and public service staff, as necessary.
- Perform related duties as assigned.
Minimum Qualifications
The requirements listed below are representative of the knowledge, skills and abilities required to satisfactorily perform the essential duties and responsibilities.
Knowledge of:
- Generally accepted accounting principles.
- Principles and practices of fund and governmental accounting and accounting terminology.
- Principles and practices of business data/computer processing related to accounting.
- Laws and regulations pertaining to public accounting and finance.
- Principles of budget development and controls.
- Supervisory practices, selection methods, and evaluation techniques. Correct use of oral and written English, spelling, punctuation, and composition.
- Advanced record keeping principles and practices and the operation of standard office equipment.
- Principles and practices of PC’s and related software
Skilled in:
- Directing and reviewing the work of assigned staff and training others in work procedures.
- Verifying the accuracy of financial data and information.
- Reading, interpreting, and applying written procedures, policies, and codes.
- Performing accurate detailed work, including complex arithmetic and statistical computations.
- Organizing and maintaining accurate records and files.