Accountant I/II

DEFINITION:  The Accountant I/II performs professional accounting work including the examination, maintenance, verification, analysis, and reconciliation of financial records; assists in developing and installing accounting systems; and prepares accounting and auditing reports.
 
SUPERVISION RECEIVED AND EXERCISED:  Receives general direction from the Director of Finance or his/her designee.  No direct supervision of staff is exercised.  The Accountant II may assume lead responsibility of clerical staff in the absence of supervisor and may exercise functional and technical supervision over other accounting staff.
 
CLASS CHARACTERISTICS:  The Accountant I is the entry-level position in this professional accounting series and performs a variety of less difficult professional accounting work under supervision.  As experience increases, more difficult projects are assigned and the incumbent is expected to exercise judgment and work independently.
 
The Accountant II is considered the journey-level position exercising more independence of direction and judgment and a thorough knowledge of governmental accounting procedures.  This classification is distinguished from the Senior Accountant in that the latter is responsible for the more complex and difficult duties within the department and exercises supervisory responsibilities.
 
Upon recommendation of the Director of Finance, an Accountant I who has performed the full range of duties for two (2) years and has demonstrated the required abilities and competencies necessary to perform the duties of an Accountant II will be eligible for advancement to Accountant II.
 
Upon recommendation of the Director of Finance and approval by the City Manager, an Accountant II may advance to Senior Accountant following attainment of the minimum qualifications for the position and after he/she has demonstrated the abilities and competencies necessary to perform the duties of a Senior Accountant.EXAMPLES OF ESSENTIAL FUNCTIONS:  (Illustrative Only):  Management reserves the right to add, modify, change or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job. 

• Reviews accounting documents to ensure accuracy of information and calculations and makes correcting entries, and examines supporting documentation to establish proper authorization and conformance with agreements, contract, and state and federal regulations.
• Prepares and maintains control of trial balances and financial reports.
• Prepares journal entries and periodic reconciliations of general ledger, journal, subsidiary accounts and bank statements.
• Performs professional accounting and analytical work in the areas of general ledger, fund accounting, asset management and preparation of Comprehensive Annual Financial Report (CAFR).
• Maintains expenditure and budgetary control accounts.
• Maintains and reconciles fixed asset function.
• Maintains financial related functions managed by the Administrative Services Department (i.e., Opengov).
• Assists in the implementation of goals and objectives.
• Establishes schedules and methods for the performance of clerical and technical financial duties.
• Implements processes and procedures as assigned.
• Prepares cash transfers and loans between funds.
• Provides grant accounting and prepares required annual financial reports.
• Maintains complete accounting record keeping on state, county, and other funding sources, including block grants.
• Performs reconciliation between subsystems and the general ledger.
• Sets up and maintains financial records for special assessments.
• Issues trust account numbers and reconciles and maintains trust account records.
• Prepares monthly bank statement reconciliations for all cash accounts.
• Maintains the Capital Improvement Program budget function.
• Prepares a select number of year-end work papers to be used in the annual audits.
• Performs city-wide internal audits.
• Serves as back-up to payroll, accounts payable or accounts receivable.
• Provides city-wide or department-wide financial training.

EDUCATION AND EXPERIENCE:  Any combination of training and experience which would provide the required knowledge and skill.  A typical way to obtain the required knowledge and skill would be:
 
Education:  Bachelor's Degree from an accredited college or university with major coursework in accounting or closely related field.
 
Experience:  Accountant I:  No experience required.  Accountant II:  Two (2) years of responsible professional accounting experience. 
 
LICENSES AND CERTIFICATES:  If assigned duties require driving, possession of a valid Class "3" or "C" California driver license.  Possession of a Certified Professional Accountant (CPA) Certificate highly desirable.WORKING CONDITIONS:  May be required to attend off-hour meetings.
 
PHYSICAL DEMANDS:  Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone.  This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required.  Finger dexterity is needed to access, enter and retrieve data using a computer keyboard, typewriter keyboard or calculator and to operate standard office equipment.  Positions in this classification occasionally bend, stoop, kneel, reach, push and pull drawers open and closed to retrieve and file information.  Positions in this classification occasionally lift and carry reports and records that typically weigh less than 20 pounds.
 
ENVIRONMENTAL ELEMENTS:  Employees work in an office environment with moderate noise levels, controlled temperature conditions and no direct exposure to hazardous physical substances.  Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing department guidelines, policies and procedures.

Salary : $72,432 - $103,212