SENIOR GOVERNMENTAL ACCOUNTING MANAGER

The Job Carteret County Government is seeking a Senior Governmental Accounting Manager to assist with the County's governmental accounting records, general ledger and year-end closing processes. Do you have experience in financial reporting, audit support, and/or complex reconciliations? Then, the Senior Governmental Accounting Manager job may be the role for you! The Location Beaufort, NC The Details Hiring range: $77,594.22 - $120,271.05. Rate of pay will be determined based on experience and education.

REQUIRED

- Must complete pre-employment screenings including criminal background check, fingerprint background, drug test, motor vehicle report & education screening (if applicable). Offers of employment are conditional on acceptable results. Posting expires 8/18/2026. Full-time with benefits including paid medical, dental, vision and life insurance; retirement and 401(k) plans; and, paid sick, vacation and holiday leave.

Apply online at https:

//carteretcountync.gov & click on the Employment link. General Statement of DutiesPerforms complex, technical and professional work analyzing complex, unusual or non-routine accounting transactions, evaluating substance, funding source, fund classification, recognition timing, measurement, presentation and disclosure requirements, and determines appropriate accounting treatment or develops recommendations for approval when matters are material, unprecedented or policy-sensitive. Distinguishing Features of the ClassAn employee in this class is responsible and accountable for the technical integrity of significant portions of the County's governmental accounting records, general ledger, balance sheet accounts, year-end closing processed, audit support and external financial reporting. The position serves as a principal technical accounting resource and independently evaluates complex or non-routine transactions, researches authoritative guidance, determines or recommends appropriate accounting treatment, and ensures that financial information is complete, accurate, supportable and compliant with generally accepted accounting principles and applicable Governmental Accounting Standards Board requirements. Work may be unprecedented or lack a fully established procedure. The position applies governmental

GAAP, GASB

standards, audit requirements, County policies and applicable state and federal reporting requirements. Compliance failures may affect audit results and public reporting. Errors or delayed decisions may cause material misstatements, audit adjustments or findings, inaccurate state or federal reporting, unsupported balances, weakened internal controls, incorrect management information, reputational harm, or loss of confidence among governing officials, auditors, lenders and the public. The work supports the County's annual financial statements, executive financial decisions, audit opinion, debt and grant reporting and stewardship of public resources. Work is performed under the general supervision of the Deputy Finance Director and is evaluated by discussion, reports, observation, and feedback from department heads, managers and employees. Duties and ResponsibilitiesEssential Job Functions

Accountable for the integrity, accuracy and supportability of assigned general ledger and balance sheet accounts, including timely identification and resolution of errors, unusual balances, unsupported items and control weaknesses.
Accountable for ensuring complex accounting transactions are analyzed and recorded in accordance with governmental

GAAP, GASB

standards, County policy and consistent accounting methodology.

Accountable for the completeness, accuracy and audit readiness of assigned ACFR schedules, note support, lead schedules, roll-forwards, reconciliations and technical work papers.
Accountable for identifying financial reporting risks and escalating material issues, proposed adjustments, unresolved differences and emerging accounting requirements to Finance leadership.
Accountable for designing, documenting, and improving accounting procedures and internal controls within assigned areas.
Accountable for providing technically sound guidance to departments, accounting staff, auditors and executive leadership on governmental accounting and financial reporting matters.
Directs and performs advanced analysis of complex, unusual or non-routine accounting transactions. Evaluates substance, funding source, fund classification, recognition timing, measurement, presentation and disclosure requirements. Determines appropriate accounting treatment or develops recommendations for approval when matters are material, unprecedented or policy-sensitive.
Leads preparation and review of assigned financial statement schedules, note support, account analyses, year-end entries, lead schedules and audit work papers. Ensures information is reconciled to the general ledger and supported by reliable documentation.
Establishes and enforces reconciliation standards; reviews high-risk or complex reconciliations; investigates aging, unreconciled differences, negative balances, dormant items and unsupported entries; and ensures timely corrective action.
Researches new and existing GASB pronouncements and other authoritative guidance. Assesses applicability, documents conclusions, develops implementation plans, coordinates data requirements and establishes sustainable processes for continued compliance.
Serves as a senior liaison with external auditors for assigned areas. Responds to complex inquiries, explains accounting positions, resolves discrepancies, prepares or reviews proposed audit adjustments and assists management in evaluating findings and remediation plans.
Evaluates accounting processes for control design, segregation of duties, accuracy, efficiency and auditability. Develops procedures, review points, documentation standards and workflow improvements in coordination with the Director of Financial Systems.
Performs advanced account, trend and variance analysis; evaluates budget-to-actual results; identifies unusual conditions; and, supports management decisions through clear interpretation of financial information.
Provides technical direction, training, review and quality assurance to accounting personnel and departmental staff. May lead cross-functional projects without having direct supervisory authority over all participants.
Independently analyzes facts and authoritative guidance where policies do not provide a complete answer.
Determines whether transactions require accrual, deferral, reclassification, capitalization, allocation, disclosure or correction.
Assesses materiality, financial statement risk, audit exposure and the adequacy of supporting documentation.
Recommends accounting policies, control improvements, corrective actions and implementation approaches for new standards.
Exercises judgment in balancing timeliness, accuracy, consistency, operational needs and compliance obligations.
Escalates matters when decisions may materially affect County-wide financial statements, legal compliance, debt reporting, grant compliance or management policy. Additional Job Duties
Performs related duties as required.

Recruitment and Selection GuidelinesKnowledge, Skills, and Abilities

Advanced knowledge of governmental accounting, fund accounting, GAAP, GASB standards, financial statement preparation and year-end closing.
Advanced knowledge of internal controls, auditing concepts, account reconciliation, financial analysis and documentation standards.
Ability to research authoritative guidance, develop defensible conclusions and explain technical matters to non-accountants.
Ability to identify patterns, anomalies, control weaknesses and financial reporting risks across large and complex data sets.
Ability to lead technical projects, coordinate work across departments and maintain deadlines during high-volume reporting periods.
Advanced spreadsheet, ERP, reporting and data-analysis skills.
Excellent written and verbal communication skills.
Considerable knowledge in preparing a variety of correspondence and complex reports.
Ability to establish and maintain effective working relationships with peers, supervisors, employees in other County departments and the general public. Physical Requirements
Work requires the exertion of up to 10 pounds of force occasionally and a negligible amount of force frequently to move objects.
Work requires climbing, balancing, stooping, kneeling, crouching, reaching, standing, walking, and fingering, grasping, and repetitive motions.
Vocal communication is required for expressing or exchanging ideas by means of the spoken word, and conveying detailed or important instructions to others accurately, loudly, or quickly.
Hearing is required to receive detailed information through oral communications and/or to make fine distinctions in sound.
Work requires standard vision requirements.
Visual acuity is required for close vision, distance vision, ability to focus, peripheral vision, preparing and analyzing written or computer data and determining the accuracy and thoroughness of work.
Worker is not subject to outside environmental conditions.
Work is performed in a moderately noisy environment (e.

g. business office with typewriters and/or computer printers, light traffic). Desirable Education and ExperienceBachelor's degree in Accounting or a related field, and five (5) or more years of progressively responsible professional accounting experience in governmental finance, financial reporting, audit support, complex reconciliations or related work; or an equivalent combination of education and experience. Special RequirementsCertified Public Accountant (CPA) and/or Master's degree in Accounting preferred.

North Carolina local government finance experience preferred.

Experience with ACFR preparation, GASB implementation, pension and OPEB reporting, grants accounting or complex governmental financial statement audits preferred. Carteret County2026

Pay Grade:

115

FLSA:

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Senior Governmental Accounting Manager