Senior Accountant

Class Title Senior Accountant Class Code 073 Salary $47.40 - $63.99 Hourly Definition Benefits Description

DEFINITION

Under general direction, performs a wide variety of complex professional accounting duties requiring advanced experience, knowledge, and competency; maintains and controls general ledger accounts including assets, liabilities, equity, revenue, and expenses; prepares monthly, quarterly, and annual financial reports in their entirety, including the Comprehensive Annual Financial Report (CAFR); assumes lead role in the development and administration of the District's budget; supports debt service management, and administers liability claims; provides technical accounting assistance to other staff; provides interpretation of accounts, methods, and financial records; provides highly complex professional assistance to the Finance Manager; and performs related work as required.

SUPERVISION RECEIVED AND EXERCISED

Receives general direction from the Finance Manager. May exercise general supervision over assigned staff.

CLASS CHARACTERISTICS

This is the advanced journey-level class within the professional Accountant series. Employees perform the most difficult and responsible assignments, projects, analyses, and programs assigned to classes within this series requiring advanced knowledge of the concepts, practices, procedures, and policies of public sector accounting. Employees at this level are required to be fully trained in all procedures related to assigned area(s) of responsibility and provide leadership to less experienced accounting staff. Responsibilities include the oversight of staff and resources on programs and promoting individual growth and development in the performance of work assignments in the areas of responsibility. The assignment includes relieving the Finance Manager of many day-to-day finance and accounting duties. This class is distinguished from the Finance Manager in that the latter is responsible for planning, organizing, and coordinating all programs, projects, and activities of the Finance Department functions and for the full supervision of assigned professional, technical, and administrative support staff. Examples of Typical Job 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. Provides the most complex professional and technical assistance in the administration and implementation of the District's financial, auditing, and accounting programs, including the preparation of a wide variety of financial and statistical reports. Prepares and maintains all portions of complex financial statements and statistical reports for the District such as Quarterly Reviews, Comprehensive Annual Financial Report (CAFR), Various Audit Reports, and annual State Controller's Report; generates and submits State and Federal Employers Quarterly Tax, State Compensation Report, and the Annual SDRMA Payroll Reconciliation Report. Participates and takes lead role in developing and administering the District's two-year budget; meets with staff, compiles data for, and prepares budget estimates for the current year; prepares budget assumptions for the following budget cycle; coordinates the completion of budget documents and schedules from appropriate staff; prepares salary calculations for forecasting future cost. Maintains and controls general ledger accounts including assets, liabilities, equity, revenue, and expenses; prepares monthly, quarterly, and annual journal entries and reconciliations of activity to the general ledger. Coordinates external audit activities; serves as liaison between external auditors and District staff; prepares annual schedules for external auditors and responds to questions. Conducts and prepares cost studies, internal audits and analytical reviews of data using financial, cost and managerial accounting principles. Reviews and analyzes solid waste and wastewater assessments to determine the classification and to charge the property; generates invoices including back charges to customers, sewer overflows, and grants. Oversees and participates in all activities related to payroll, accounts payable, accounts receivable, purchase orders, processing and issuance of checks and warrants, and cash receipts; reviews payroll, accounts payable, and accounts receivable activities as necessary. Prepares annual, monthly, and quarterly reports for Board Meetings; prepares monthly bank reconciliation and submits to Treasurer; presents information as necessary. Evaluates and recommends automated accounting software modules and software module upgrades. Responds to requests for information regarding sewer service and permit fees; reviews appeals for refund of sewer service and permit fees; analyzes information and provide recommendation for adjustments. Provides technical accounting assistance to other staff; researches inquiries; prepares reports to monitor project expenses. Serves as primary representative for a program, project, or function, or acts officially in the absence of the Finance Manager. Attends and participates in professional group meetings; stays abreast of new trends and innovations in the field of financial management and accounting. Provides assistance to higher-level accounting staff in various aspects of the accounting function including preparation of journal entries and accounting schedules, and compilation of data for use in budget preparation. Attends and participates in professional group meetings; stays abreast of new trends and innovations in the field of accounting; researches emerging products and enhancements and their applicability to District needs. Uploads financial documents, reports, and related financial information to the District's website as necessary. Performs related duties as assigned.

Qualifications Knowledge of:

Basic principles and practices of supervision. Generally accepted principles, practices, and methods of public and governmental accounting and financing. Methods and techniques of accounting and general ledger maintenance. Methods and techniques of financial statement preparation and auditing. General principles and practices of data processing and its applicability to accounting and municipal operations. Applicable Federal, State, and local laws, regulatory codes, ordinances, and procedures relevant to assigned area of responsibility. Principles and practices of business organization and public administration. Modern and complex principles and practices of financial record keeping and reporting. Modern office practices, methods, and computer equipment and applications related to the work, including word processing, database, and spreadsheet applications. English usage, grammar, spelling, vocabulary, and punctuation. Techniques for effectively representing the District in contacts with governmental agencies, community groups, and various business, professional, educational, regulatory, and legislative organizations. Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and District staff.

Ability to:

Plan, schedule, assign, and oversee activities of assigned personnel. Inspect the work of others and maintain established quality control standards. Train others in proper and safe work procedures. Identify and implement effective course of action to complete assigned work. Perform routine technical and professional accounting work in support of the preparation, review and maintenance of financial and statistical records. Provide specialized or general analysis support in various accounting functions. Analyze financial data and draw sound conclusions. Prepare clear, complete, and concise financial statements and reports. Interpret, apply, explain, and ensure compliance with Federal, State, and local policies, procedures, laws, rules, and regulations. Make accurate arithmetic, financial, and statistical computations. Enter and retrieve data from a computer with sufficient speed and accuracy. Establish and maintain a variety of filing, record-keeping, and tracking systems. Understand and carry out a variety of complex instructions in a responsible and independent manner. Prepare journal entries and maintain ledgers. Operate office equipment including computers and supporting word processing, spreadsheet, and database applications. Provide assistance to higher level accounting staff in various aspects of the accounting function. Maintain accurate files and records. Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines. Communicate effectively, both orally and in writing. Use tact, initiative, prudence, and independent judgment within general policy and legal guidelines. Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Education and Experience:

is qualifying. A typical way to obtain the required qualifications would be: A Bachelor's degree from an accredited college or university with with major coursework in finance, accounting, business or public administration, or a related field and five (5) years of increasingly responsible professional accounting or financial management experience.

Licenses and Certifications:

None. Supplemental Information

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, before groups, 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 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. Employees must possess the ability to lift, carry, push, and pull materials and objects weighing up to 25 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 District policies and procedures.

CAFETERIA PLAN

Full-time employees receive a monthly contribution amount to pay for District-offered medical, dental and vision insurance plans plus other ancillary benefits. The contribution amount is based on the employees' elected medical plan tier.

RETIREMENT BENEFIT

The District contracts with California Public Employees Retirement System (CalPERS). The monthly retirement allowance is determined by age at retirement, years of service credit and final compensation. The basic benefit is 2% of final compensation for each year of credited service upon retirement at age 55, 60, or 62. CalPERS Tier 1 Employees hired on or before July 1, 2011 - 2% at 55 plan. The District pays both the employee contribution (7% of gross annual income) and employer contribution (varies). CalPERS Tier 2 Employees hired on or before July 1, 2011 to December 31, 2012 - 2% at 60 plan. Employees pay the employee contribution (7% of gross annual income) and the District pays the employer contribution (varies). CalPERS Tier 3 Employees hired on or after January 1, 2013 are enrolled in the 2% at 62 plan. Employees pay the employee contribution (50% of the Normal Cost) and the District pays the employer contribution (varies).

WORK SCHEDULE

Full-time employees work a 9/80 schedule.

LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT

(AD&D)

INSURANCE

the District pays for a Life Insurance/AD&D policy for all full-time employees that provides a $50,000 coverage. Full-time employees are eligible on the first day of the month on or after completing 90 days of continuous employment. Part-time employees are ineligible for this benefit.

LONG-TERM DISABILITY INSURANCE

the District pays for a non-work related Disability Insurance plan for all full-time employees that pays up to 60% of an employee's basic monthly earnings not to exceed $5,000 per month following a 90 day waiting period of continuous disability. Full-time employees are eligible on the first day of the month on or after completing 90 days of continuous employment. Part-time employees are ineligible for this benefit.

EMPLOYEE ASSISTANCE PROGRAM

(EAP) The EAP provides confidential counseling, education and referral on work and life challenges 24 hours a day, seven days a week.

RETIREMENT HEALTH SAVINGS PLAN

(RHS) through ICMA-RC. Employees contribute 1% of their base salary and the District matches 1%. Funds can be used to pay healthcare premiums and out-of-pocket expenses in retirement. Employee amount is 100% vested immediately. Vesting in the employer contributed amount occurs at 5 years of service with the District, at which time there is 100% vesting.

OPTIONAL BENEFITS DEFFERRED COMPENSATION PLAN

(457B) This voluntary 457 Plan through ICMA provides employees with the opportunity to invest a portion of their salary on a pre-tax basis. The plan includes a hardship loan option.

TECHNOLOGY LOAN PROGRAM

The District will assist with the purchase of technology equipment and software for personal use by granting an interest free loan in the amount of $200 - $2,000. . Employees are eligible after six months of service.

TUITION REIMBURSEMENT PROGRAM

Full-time employees, who have completed six months of service, are eligible for tuition reimbursement for a maximum of $5,000 per year for educational courses in order to foster personal development in job-related areas as well as career advancement.

SUPPLEMENTAL INSURANCE

The District offers optional Short-Term Disability Insurance; Hospital Insurance; Cancer Insurance; and Accident Insurance through

AFLAC LEAVES SICK LEAVE

Full-time employees accrue sick leave at the rate of 3.70 hours per pay period. Part-time employees who work 30 or more days in a year are entitled to 24 hours of paid sick leave

VACATION

Full-time employees accrue 92 to 188 vacation hours annually based on years of service. Employees may use vacation after six months of continuous service.

HOLIDAYS

The District observes the following 10 holidays: New Year's Day; Labor Day; Martin Luther King Day; Thanksgiving (Thursday and Friday);President's Day; Veteran's Day; Memorial Day; Christmas Day; Fourth of July. Employees also receive two floating holidays to be used incrementally by the end of the fiscal year.

COMPENSATORY

(COMP) TIME Accrued by converting overtime hours to Comp time off hours. Comp time is used like vacation and may also be used like sick leave.

EXECUTIVE LEAVE

Exempt full-time employees receive 40 hours of Executive Leave each fiscal year.

BEREAVEMENT LEAVE

Full-time employees are entitled to up to 5 working days per incident for the death of an immediate family member. This is a general outline of employee compensation and fringe benefits. For a complete explanation of benefits, benefit eligibility and restrictions, please refer to the Employee Handbook or Benefit Plan Documents.