ACCOUNTANT

Effective: 1/12/01
Range G-67
Respirator Class: 3

DEFINITION
Perform complex and difficult professional accounting duties requiring knowledge of governmental accounting systems, practices and principles. Duties include the preparation and analysis of monthly financial statements, managing investments, forecasting cash flows, maintaining capital project accounting, performing financial analyses, maintaining grant records, reconciling accounts and preparing special reports as required.

SUPERVISION RECEIVED AND EXERCISED

• Receive general supervision from the Controller and functional supervision from the Accounting Supervisor.
• May exercise technical supervision over Accounting Technician series. May supervise daily work activities within the Finance and Accounting Section including accounts payable, accounts receivable, cash receipts, general ledger, fixed assets, and payroll.

EXAMPLES OF ESSENTIAL DUTIES
Duties may include, but are not limited to, the following:

• Maintain Capital Projects Accounting and monitor activity by reviewing and entering information into the computer system.
• Maintain accounts receivable processing; including billings, collections, doubtful accounts and cash receipt and refund entry.
• Maintain fixed assets accounting, monitor new purchases and movement of assets and record pertinent information.
• Prepare journal entries, post and reconcile general ledger accounts and subsidiaries.
• Monitor and maintain temporary investments and prepare cash flow analysis for investments and maturities.
• Maintain, reconcile and process insurances; update employee information, as needed.
• Prepare and analyze monthly financial statements and perform account reconciliations.
• Prepare audit work papers for the District's independent auditors.
• Prepare and analyze budget reports, projections, and financial statements.
• Perform bookkeeping and accounting duties assigned to Accounting Technician I/II/III, as required.
• Recommend and assist in implementing new or revised systems, applications and procedures as appropriate; review and analyze accounting operations and systems; train Accounting Technician I/II/III.
• Apply accounting theory and expertise to work assignments.
• Perform related duties as required.

EXAMPLES OF NON-ESSENTIAL DUTIES
Duties may include, but are not limited to, the following:

• Maintain financial records and control of grant-funded capital projects to ensure timely submission of payment requests and receipt of funds in compliance with grant conditions and expenditure limits.

MINIMUM QUALIFICATIONS

Knowledge of:

• Municipal and/or enterprise fund accounting principles and practices.
• Generally accepted accounting principles.
• Government grant-funding procedures and requirements.
• Financial analysis, work paper, budget and report preparation procedures and practices.
• Basic electronic data processing applications.
• Safety hazards and appropriate precautions applicable to work assignments.

Ability to:

• On a continuous basis know and understand all aspects of the job. Intermittently analyze and prepare work papers, reconciliations, budgets, projections and special projects; identify balancing; interpret reconciliations and financial statements; observe and learn new tasks; problem solve documenting procedures; identify problems with the financial management information system; and remember basic procedures and policies.
• Sit at desk for long periods of time on a continuous basis. Intermittently twist to reach equipment surrounding desk and perform simple grasping and fine manipulation; use telephone, and write or use keyboard to communicate through written means; and lift or carry weight of 25 pounds or less.
• Maintain fiscal control of grant-funded projects.
• Analyze financial systems, operations, and data and recommend appropriate courses of action.
• Analyze financial statements and prepare reports thereon.
• Function in an electronic data processing environment.
• Communicate clearly and concisely, both orally and in writing.
• Work independently.
• Research, interpret and apply various governmental regulations and laws.
• Build and maintain positive working relationships with employees and the public by providing high levels of customer service.
• Supervise and direct the work of others; coordinate work effort with other District employees.

EXPERIENCE AND EDUCATION
Any combination equivalent to experience and education that could likely provide the required knowledge and abilities would be qualifying. A typical way to obtain the knowledge and abilities would be:

Experience:

• One year of experience in a professional accounting capacity in the preparation and maintenance of accounting documents and records in municipal fund accounting.

Education:

• Equivalent to a bachelor's degree from an accredited college or university with major study in accounting.

LICENSES AND CERTIFICATES

• May need to possess a valid California Driver's License as required by the position. C.P.A. or C.M.A. is desirable, but not required.