Accountant II

Position Information

The purpose of this classification is to conduct general accounting and financial activities involving accounts payable, accounts receivable, cash receipts, general ledger, journal entries, bank reconciliation, maintenance of records, budget preparation and other financial activities. Essential functions are similar to those for Accountant I, but are distinguished by the level of responsibility assumed for the work performed; whereas the Accountant I performs accounting tasks and functions, the Accountant II assumes responsibility for accounting processes and financial reporting. Positions in this classification are expected to supervise assigned staff, maintain a higher level of accounting knowledge and understanding of county operations, and perform routine tasks in support of financial management.

Job Summary

The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification. Other duties may be required and assigned.

Supervises, directs, and evaluates assigned staff, processing employee concerns and problems, directing work, counseling, disciplining and completing employee performance appraisals; conducts interviews and makes hiring recommendations; coordinates staff training.

Coordinates daily work activities; organizes, prioritizes, and assigns work; monitors status of work in progress and inspects completed work; consults with assigned staff, assists with complex/problem situations, and provides technical expertise.

Coordinates all banking activities for the county: setups and maintains accounts; serves as a liaison to bank representatives; performs wire and book transfers; analyzes bank service charges; moves funds across accounts as necessary or appropriate; oversees and performs the reconciliation of bank statements for all accounts; prepares journal entries to general ledger to reflect interest income, bank charges, or other adjustments; contacts bank personnel to coordinate needed corrections.

Maintains general ledger; prepares and edits journal entries and reviews entries prepared by other staff; ensures that the financial database complies with applicable laws and regulations; creates new general ledger accounts in computer; creates, records, and maintains retainage accounts for County contracts; reviews/maintains Special Purpose Local Option Sales Tax (SPLOST) accounts; reviews, maintains, and adjusts bond fund accounts; assists with budget adjustments in other funds; prepares journal entries to record payments made by outside agencies in general ledger; prints account history reports for SPLOST, bond fund, and fixed asset accounts.

Assists in preparation of monthly financial reports and budget reports; distributes financial and budget reports to county management and departments; assists department managers with questions regarding reports and researches the issues as appropriate; and makes corrections to monthly financial reports as appropriate.

Researches general ledger problems and makes corrections as appropriate; prepares monthly journal entries; enters general ledger information into computer.

Assists auditors in conducting annual/periodic audits: assists management with the implementation of audit recommendations; obtains information, retrieves records, prepares reports, and provides other assistance as needed for auditors.

Assists in preparation of annual budgets for county departments; assists depart managers with preparation of budgets and correction of problems; assists in compilation of department budgets for preparation of comprehensive county budget; makes adjustments to budgets as needed.

Processes a variety of documentation associated with department operations, within designated timeframes and per established procedures.

Assists in interpreting, applying, and ensuring compliance with all applicable codes, laws, rules, regulations, standards, policies and procedures; initiates any actions necessary to correct deviations or violations.

Processes documentation relating to accounts payable functions; reviews invoices for accuracy, matches with related documentation, and researches discrepancies; codes invoices for assignment to proper budget accounts; completes and mails jury vouchers; enters invoice data into computer; assists in generating accounts payable checks and matching with invoices; obtains signatures and mails to vendors; processes voids, errors, or stop payments as required; prints copies of cleared checks from bank software for vendors and employees; maintains files/records; communicates with vendors to research problems or discrepancies.

Processes documentation relating to accounts receivable functions; enters, prints, and mails accounts receivable invoices and statements; posts into computer cash receipts from accounts receivable, COBRA insurance payments, medical refunds, or other sources; prints accounts receivable aging reports; initiates communications to collect payment on delinquent accounts or returned checks.

Maintains computer records of County fixed assets; enters additions, deletions, or changes to fixed asset database; prepares journal entries in general ledger for fixed assets as needed; prepares documentation to submit purchased assets to Georgia Municipal Association (GMA) lease pool; updates lease pool payment schedule.

Assists insurance agents in preparing County insurance policy; informs insurance agents of asset additions/deletions for policy adjustments.

Reviews accounts on purchase order report before purchase orders are updated; coordinates correction of errors by purchasing staff.

Performs a variety of general accounting/bookkeeping functions, such as balancing accounts, balancing/reconciling reports, calculating data, researching financial discrepancies, correcting data errors, keying financial data, generating reports, and maintaining financial records.

Conducts research of department files, account records, hardcopy materials, Internet sites, or other sources as needed.

Prepares or completes various forms, reports, correspondence, checks, vouchers, account history reports, invoices, utility account lists, outstanding check lists, general ledger edit reports, fixed asset reports, financing statement forms, spreadsheets, or other documents.

Receives various forms, reports, correspondence, invoices, statements, payments, check registers, financial statements, trial balance reports, edit reports, budget reports, payment schedules, bank statements, insurance policies, chart of accounts, accounting guidelines, policies, procedures, manuals, directories, reference materials, and other documentation; reviews, completes, processes, forwards or retains as appropriate.

Operates a computer to enter, retrieve, review and modify data; verifies accuracy of entered data and makes corrections; utilizes word processing, spreadsheet, database, financial, e-mail, Internet, and other computer programs; performs basic maintenance of computer system and office equipment, such as backing up data or replacing paper, ink, or toner.

Assists in maintaining inventory of department equipment, supplies, forms, or other materials; ensures availability of adequate materials to conduct work activities; initiates requests for new/replacement items.

Maintains file system of department files/records; prepares and sets up files; reviews, sorts and organizes documents to be filed; files documents in designated order; retrieves/replaces files; disposes of obsolete documentation.

Communicates with supervisor, employees, other departments, banking personnel, insurance agents, vendors, the public, state/federal agencies, outside agencies, and other individuals as needed to coordinate work activities, review status of work, exchange information, or resolve problems.

Maintains a comprehensive, current knowledge of applicable laws, regulations, standards, and guidelines; reads professional literature; attends seminars, workshops, and training sessions as appropriate.

Attends meetings, participates on committees, and makes presentations as needed.

ADDITIONAL FUNCTIONS

Performs general/clerical tasks, which may include answering telephone calls, scheduling meetings, ordering supplies, making copies, sending/receiving faxes, filing documentation, or processing incoming/outgoing mail.

Provides assistance to other employees or departments as needed.

Performs other related duties as required.

Minimum Qualifications

Bachelor’s degree in Accounting, Business Administration, or closely related field; supplemented by two (2) years of professional accounting experience involving governmental accounting, general accounting, accounts receivable, accounts payable, and personal computer operations; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job.