Accountant I/II

DEFINITION

Under immediate (Accountant I) to general supervision (Accountant II), performs a variety of professional accounting, auditing, analytical, and statistical work involved in preparing, reviewing, maintaining, verifying, and reconciling complex financial transactions, statements, records, and reports; performs a variety of grant administration duties; assists in the development and implementation of new accounting policies, procedures and standards; and provides responsible staff assistance to assigned management staff, and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED

Receives general supervision (Accountant I) to direction (Accountant II) from the Accounting Manager. Exercises no direct supervision over staff.

CLASS CHARACTERISTICS

Accountant I: This is the entry level classification in the Accountant series. Initially under close supervision, incumbents learn and perform routine accounting duties, including the preparation of financial reports, analysis, and reconciliation of financial statements in support of the programs and functions of the Finance Department, and assists in the development of financial policies and procedures. As experience is gained, assignments become more varied, complex, and difficult. Close supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of positions at the II-level but are not expected to function at the same skill 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.

Accountant II: This is the journey level classification in the Accountant series. Positions at this level are distinguished from the I-level by the performance of the full range of duties as assigned, working independently, 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.

Positions in the Accountant class series are flexibly staffed and positions at the II-level are normally filled by advancement from the next lower level upon management approval, after gaining the knowledge, skill, and experience which meet the qualifications for and after demonstrating the ability to perform the work of the higher-level class, subject to budgetary funds.

Some duties, knowledge, skills, and abilities may be performed/exercised in a learning capacity for entry-level (I-level) positions.

• Prepares, produces, and distributes the Annual Comprehensive Financial Report (ACFR) and supporting schedules; reviews, reconciles and prepares audit spreadsheets, reports and year end journal entries and interacts extensively with internal and external auditors.

• Prepares, maintains, analyzes, verifies, and reconciles complex financial transactions, statements, records, and reports; performs month end reconciliation between subledgers and the general ledger.

• Maintains accounting records and prepares required reports for federal, state, county, and other external funding sources in accordance with reporting requirements; monitors and reviews accurate coding and classification of revenues and expenditures; monitors monthly budget to actual expenditures.

• Performs a variety of grant administration duties; interprets grant award agreements and monitors for compliance; provides grant accounting and prepares required financial reports; maintains accounting records and documentation related to state, federal, local, and other funding sources; ensures proper billing, collection, and spending of grant funds.

• Assists in the implementation of new accounting systems, establishing internal controls and procedures and providing guidance and training to other staff and City departments; makes recommendations for changes and improvements to existing standards, policies, and procedures.

• Compiles and prepares financial statements and supporting schedules; reviews statements and performs analytical reviews and reconciliation of general ledger accounts to subsidiary ledgers and bank statements.

• Reviews and interprets contracts, agreements, and memoranda of understanding for cash receipts and payments; calculates and creates any necessary policies and procedures for these new activities to ensure proper monitoring, postings, and reporting.

• Reviews financial transactions and journal entry requests from other departments and provides support on how to resolve issues, including developing journal entries and collaborating with budget and purchasing staff. 

• Assists in the preparation of the cash management process, including researching cash receipts, and posting strategies, bank reconciliations, checks, and automated clearinghouse (ACH) processing and payment review and approval. 

• Participates in the development and maintenance of accounting policies and procedures;?coordinates the development and implementation of policies and procedures with staff.

• Serves as a consultant to management and staff on accounting processes, rules and regulations and their effects on new city activities, programs, or proposed process changes. 

• Provides budget analytical support to management and department staff, as well as auditors and external agencies; provides reports, schedules and completes necessary forms for external governmental agencies; files quarterly and annual reports required by federal and state agencies.

• Attends training conferences, webinars, and meetings; provides information and education for management and staff on how to implement new guidance, rules, and regulations.

• Responds to public inquiries in a courteous manner; provides information within the area of assignment; resolves issues in an efficient and timely manner.

• Performs related duties as assigned.

Knowledge of:

• Pertinent federal, state, and local laws, codes, and regulations and practices related to the investment of public funds, municipal budget preparation and control.

• Principles and practices of automated financial systems.

• Principles and practices of public agency fiscal management including general and governmental accounting, budgeting, auditing, and reporting functions as well as Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB).

• Principles and procedures of record keeping.

• Principles of municipal budget and accounting; grants preparation and monitoring.

• Uses and application of electronic data processing in the maintenance of accounting records, budget preparation.

• Techniques for effectively representing the City in contacts with governmental agencies, community groups, and various business, professional, educational, regulatory, and legislative organizations.

• Recent and on-going developments, current literature, and sources of information related to the operations of the assigned division.

• Methods and techniques of preparing technical and administrative reports, and general business correspondence.

• City and mandated safety rules, regulations, and protocols.

• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and City staff.

• Diversity, equity, inclusion, and belonging concepts and principles, including their significance in organizational dynamics and the functioning of the City and their impact on fostering innovation and collaboration. 

• The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar. 

• Current equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed.

Ability to:

• Prepare a variety of budgets, financial statements, reports, and analyses; analyze, post, balance, and reconcile financial data, ledgers, and accounts. 

• Make accurate mathematical calculations.

• Make sound independent judgments within established guidelines.

• Manage multiple projects simultaneously and be sensitive to changing priorities and deadlines.

• Prepare a variety of budgets, financial statements, reports, and analyses.

• Review and interpret financial reports and legal documents.

• 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.

• Work independently without supervision.

• Effectively use computer systems, software applications relevant to work performed, and modern business equipment to perform a variety of work tasks.

• Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax. 

• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.

• Engage with a diverse public and workforce, facilitating inclusive service delivery, and implementing equitable city policies. 

• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work. 

Education and Experience:

• Accountant I/II: Bachelor’s degree from an accredited college or university with major coursework in accounting, business, public administration, or a directly related field.

• Accountant I: One (1) year responsible accounting experience. 

• Accountant II: Three (3) years of increasingly responsible professional accounting experience including two (2) years in a municipal or similar setting.

Licenses and Certifications:

• None.