Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.
Under general supervision (Accountant I) or direction (Accountant II), performs a variety of professional level duties involved in coordinating and supervising various accounting activities; analyzes and reconciles complex financial transactions; maintains the accuracy of the City's ledgers and subsidiary financial systems; prepares and maintains accurate financial records and reports; assists in the preparation of assigned budgets, annual audit, and year end closing; and provides highly responsible staff assistance to the Finance Manager.
Accountant I: This is the entry level class in the Accountant series. Positions at this level are not expected to function with the same amount of program knowledge or skill level as positions allocated to the Accountant II level and usually exercise less independent discretion and judgment in matters related to work procedures and methods. Work is usually supervised while in progress and fits an established structure or pattern. Exceptions or changes in procedures are explained in detail as they arise. Incumbents at this level are expected to learn the full range of responsibilities and perform duties with an increasing level of independence. Advancement to the "II" level is based on demonstrated proficiency in performing the assigned functions and is at the discretion of higher level supervisory or management staff.
Accountant II: This is the full journey level class in the Accountant series. Positions at this level are distinguished from the Accountant I level by the performance of the full range of duties as assigned, working independently, applying well developed accounting knowledge, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise, and are fully aware of the operating procedures and policies of the work unit. Work is normally reviewed only on completion and for overall results. Positions in this class series are flexibly staffed and positions at the Accountant II level are normally filled by advancement from the Accountant I level.
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address business needs and changing business practices.
- Performs a variety of professional duties in the coordination and supervision of various accounting activities supporting City-wide operations; maintains accuracy of general, revenue and expenditure ledgers and subsidiary financial systems.
- Develops, recommends and assists in implementing departmental policies and procedures; establishes schedules and methods for providing accounting services.
- Oversees, reviews, audits, and posts accounts payable, cash receipts, payroll and other accounting records and transactions; analyzes and audits transactions for proper account classification.
- Prepares journal entries for recording in the accounting system.
- Reconciles financial ledgers and records; prepares financial statements and reports, general and subsidiary ledgers and supporting schedules; researches and resolves discrepancies.
- Prepares and reviews a variety of monthly, periodic, and annual financial, accounting, budgetary, and statistical studies and reports.
- Prepares annual state controller, street and other governmental reports.
- Participates in fiscal year-end audit activities, including preparation of financial statements.
- Coordinates financially related activities with other City departments and divisions and with other outside agencies; prepares worksheets and schedules; compiles data and records.
- Prepares and processes annual W-2, 1099 and other required reports; ensures reports are in compliance with government regulations.
- Audits accounting systems and procedures to ensure proper internal control and compliance with established policies; performs the conversion and ongoing maintenance of automated accounting systems.
- Provides assistance in the development of the annual budget; monitors budget activities; forecasts funds needed for City operations; assists in preparing the final budget document for approval by City Council.
- Monitors budget for various City departments and projects determining if funds are available and expenditures properly classified; researches and analyzes transactions to resolve budget problems; prepares final budget document for management approval and distributes to departments; inputs approved budget amounts into appropriate computer system and determines carryover balances.
- Supervises assigned accounting clerical staff; performs evaluations; provides or coordinates staff training;
- Provides responsible staff assistance to the Finance Manager; prepares special studies and reports as necessary.
- Responds to public inquiries and complaints in a courteous manner; provides information within the area of assignment; resolves issues in an efficient and timely manner.
- Performs related duties as required.
The following generally describes the knowledge and ability required to enter the job and/or be learned within a short period of time in order to successfully perform the assigned duties.
- Principles and practices of general and municipal government accounting and budgeting.
- Principles and practices of accounting and auditing including general ledger, debit, credit, journal entries and audit procedures.
- Principles and practices of posting, reconciliations and double-entry bookkeeping.
- Methods and techniques of analyzing general ledgers and preparing journal entries.
- Generally Accepted Accounting Principles.
- Methods and techniques of preparing financial reports and statements.
- Advanced mathematical principles.
- Principles and practices of financial record keeping and reporting.
- Principles of supervision, training, and evaluation.
- Office procedures, methods, and equipment including computers and applicable software applications.
- Principles and practices of municipal budget preparation and administration.
- Pertinent federal, state and local codes, laws and regulations.
- Oversee, train and evaluate technical and clerical personnel.
- Perform a variety of professional accounting and financial analysis functions.
- Research, analyze and reconcile complex financial data and transactions;
- Reconcile and adjust financial statements with the general ledger.
- Prepare and maintain accurate financial statements, records and reports.
- Perform mathematical calculations quickly and accurately.
- Participate in budget development.
- Interpret and apply applicable laws, regulations and policies.
- Develop and implement efficient accounting procedures and internal controls.
- Operate office equipment including computers and supporting software applications.
- Plan and organize work to meet changing priorities and deadlines.
- Respond to requests and inquiries from other departments, the general public, and government agencies.
- Demonstrate an awareness and appreciation of the cultural diversity of the community.
- Communicate clearly and concisely, both orally and in writing.
- Establish and maintain effective working relationships with those contacted in the course of work.
Education and Experience Guidelines - Any combination of education and experience that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:
Education/Training: A Bachelor’s degree from an accredited college or university with major course work in accounting, finance, business administration or a related field. Successful completion of the Certified Public Accountant exam may be substituted for the required education.
Experience: One year of increasingly responsible professional-level accounting experience.
Experience: Three years of increasingly responsible professional-level accounting experience.
PHYSICAL DEMANDS AND WORKING ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.
Environment: Standard office setting. CONTINUOUS working indoors, dust from paperwork. Work schedule is 9/80 with alternating Fridays off in a biweekly period. Work environment is both formal and informal, team oriented, having variable tasks, pace and pressure. Work is performed indoors in office and in meeting rooms.
Physical: Primary functions require sufficient physical ability to work in an office setting and operate office equipment. CONTINUOUS sitting, upward and downward flexion of neck; fine finger dexterity and light to moderate finger pressure to manipulate keyboard, equipment controls and other office equipment; pinch grasp to manipulate writing utensils. FREQUENT side-to-side turning of neck, walking, standing, bending and stooping, pushing/pulling, twisting at waist, moderate wrist torque to twist equipment knobs and dials; lifting objects weighing up to 20 lbs. from below waist to above shoulders and transporting distances up to 50 yards. OCCASIONAL squatting, kneeling, reach above and at shoulder height, moderate grasp to manipulate reference books and manuals; lifting objects weighing 20-35 lbs. from below waist to above shoulders and transporting distances up to 50 feet.
Vision: See in the normal visual range with or without correction; vision sufficient to read computer screens and printed documents and to operate equipment.
Hearing: Hear in the normal audio range with or without correction.
Revised by MH/Department
Date: April 2003
Johnson & Associates