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. Advancement to the “Finance Manager” title may be considered at a future date, based on demonstrated proficiency in performing the full range of assigned duties, possession of required certifications, and is at the discretion of the City Manager.
SUMMARY DESCRIPTION: Under direction of the Finance Director, leads, oversees, and participates in more complex and difficult professional level accounting duties including preparing, maintaining, analyzing, verifying, and reconciling complex financial transactions, statements, records, and reports; assisting in the preparation of City budget, supporting the annual audit, leading the year-end closing; and providing highly responsible assistance to operating departments.
IDENTIFYING CHARACTERISTICS: This is the advanced journey level class in the Accountant series. Positions at this level are distinguished from other classes within the series by the level of responsibility assumed and the complexity of duties assigned. Employees perform the most difficult and responsible types of duties assigned to classes within this series including serving as a senior technical resource, preparing business and accounting analyses, and providing leadership for one or more functional areas. Employees at this level are required to be fully trained in all procedures related to assigned area of responsibility and regularly provide lead direction to less senior staff.
Examples of Duties: 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.
- Leads, plans, trains, and reviews the work of staff responsible for providing assigned accounting related services and activities; provides assistance with day-to-day coordination of workload and tasks; participates in performing the most complex work of the unit.
- Trains assigned employees in work methods, procedures, and techniques; provides orientation to staff on departmental policies and procedures.
- Verifies the work of others for accuracy, proper work methods, techniques, and compliance with applicable standards and specifications.
- Maintains the Finance System General Ledger and Chart of Accounts.
- Oversees and participates in the compilation, reconciliation, analysis, and preparation of financial statements, general and subsidiary ledgers, supporting schedules, and other financial and statistical reports for the City's funds and operations; oversees and participates in the preparation of work papers, financial statements, and reports for federal and state agencies as well as for internal accounting; prepares and files the annual State Controllers reports.
- Oversees and participates in the annual budget process for assigned areas; may participate in the preparation of the Capital Improvement (CIP) budget; participates in the preparation of budget worksheets and schedules for debt services, fixed assets, and replacement funds; sets-up revenue, expenditures, and personnel allocations as required; and verifies that budget is accurate and in balance.
- Participates in the performance of duties related to the City's assessment district bonds; processes parcel pay-offs and reviews annual debt and cash analysis on all bonds.
- Oversees and participates in the performance of duties related to development programs; administers developer billings and tracks development impact fees; prepares reports annual reports and for Fee programs.
- Oversees and participates in the establishment and maintenance of capital improvement project (CIP) records; tracks annual Work in Progress (WIP) at year end for finished projects for the acquisition of assets; balances general ledger accounting to capital improvement accounting and analyzes discrepancies; performs CIP revenue transfers.
- Participates in the performance of duties in support of the City's Lighting and Landscape Districts and Community Facility Districts.
- Oversees and participates in the preparation and submittal of bond principal and interest payments; analyzes and processes bond requisitions and invoices; sets-up spreadsheet and processes journal entries for new bonds; updates bond spreadsheets with semi-annual changes.
- Oversees and participates in the performance of duties related to the City's fixed assets program; maintains and updates asset records; calculates and records capitalization of expenditures through the Capital Improvement Program and the dedication of assets by developers at time of acceptance by Council; tracks additions, deletions, and transfers to departments of fixed assets for all funds; calculates depreciation expense based on asset type; modifies and implements changes in procedures in accordance with new standards and regulations.
- Oversees and participates in a variety of accounting duties related to processing, administration, and reconciliation of assigned City revenue sources, tracking bank transactions, recording and reconciling investment earnings and interest allocations, preparing treasury reports, preparation and submittal of financial reports related to grants, reconciliation and preparing the monthly bank reconciliations; and annually develops the City's rates for time and materials billings.
- Participates in the year-end audit; compiles and prepares supporting schedules, work papers, and financial reports as requested by auditors; and participates in the preparation of the Comprehensive Annual Financial Report (CAFR).
- Provides analytical and administrative support to special projects; researches, compiles, and reports data for special projects including those assigned by the Department Director.
- Prepares journal entry requests as necessary and as requested from other departments; prepares correcting journal entries for errors found in general ledger analysis.
- Performs related duties as required.
Typical Qualifications: The following generally describes the knowledge and ability required to enter the job and/or be learned within a short period to perform successfully the assigned duties.
Knowledge of: Operations, services, and activities of a municipal accounting program; Principles of lead supervision, training, and performance evaluation. Principles and practices of public agency financial management including general and governmental accounting, budgeting, auditing, and reporting functions as well as Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). Principles and practices of automated financial systems. Principles of municipal budget preparation and control. Principles and procedures of record keeping. Principles of business letter writing and report preparation. Office procedures, methods, and equipment including computers and applicable software applications such as word processing, spreadsheets, and databases. Pertinent federal, state, and local laws, codes, and regulations.
Ability to: Lead, organize, and review the work of staff. Independently perform the most difficult professional accounting assignments. Examine and verify financial documents, reports, and transactions. Prepare a variety of budgets, financial statements, reports, and analyzes. Analyze, post, balance, and reconcile financial data, ledgers, and accounts. Analyze and draw conclusions from financial data. Interpret financial data and recognize accounts that need detailed investigation. Understand the organization and operation of the City and of outside agencies as necessary to assume assigned responsibilities. Understand, interpret, and apply general and specific administrative and departmental policies and procedures as well as applicable federal, state, and local policies, laws, and regulations. Participate in the preparation and administration of assigned budgets. Prepare clear and concise reports. Analyze complex issues, evaluate alternatives, and reach sound conclusions. Manage multiple projects simultaneously and be sensitive to changing priorities and deadlines. Plan and organize work to meet changing priorities and deadlines. Effectively represent the City to outside individuals and agencies to accomplish the goals and objectives of the unit. Work cooperatively with other departments, City officials, and outside agencies. Respond politely and professionally to inquiries from the public, City staff, or the agencies on sensitive issues in area of responsibility. Operate office equipment including computers and supporting word processing, spreadsheet, and database applications. Participate in supervising and training assigned staff. 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: 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, business administration, finance, or related field; and
Experience: Five years of increasingly responsible professional accounting experience that includes experience in a public agency.
Physical Demands & 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: Work is performed primarily in a standard office environment; incumbents may be required to work extended hours including evenings and weekends.
Physical: Primary functions require sufficient physical ability and mobility to work in an office setting; to stand or sit for prolonged periods of time; to occasionally stoop, bend, kneel, crouch, reach, and twist; to lift, carry, push, and/or pull light to moderate amounts of weight; to operate office equipment requiring repetitive hand movement and fine coordination including use of a computer keyboard; to travel to other locations using various modes of private and commercial transportation; and to verbally communicate to exchange information.
Vision: See in the normal visual range with or without correction.
Hearing: Hear in the normal audio range with or without correction.