Class Title Accountant Class Code 072 Salary $40.87
18 Hourly Definition Benefits Description
DEFINITION
Under general supervision, performs a variety of routine to complex professional and technical accounting work in support of the preparation, review, and maintenance of financial and statistical records and systems of the District; provides specialized or general analysis support in various accounting functions such as accounts payable, accounts receivable, payroll, and general ledger; performs specialized analytical work in connection with the preparation, validation, examination, coding, and reconciliation of financial and statistical records; prepares journal entries and maintains ledgers; provides assistance to the Finance Manager; and performs related work as required.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision from the Finance Manager and/or Senior Accountant. Exercises no supervision of staff. May provide guidance and training to less experienced staff.
CLASS CHARACTERISTICS
This is the journey-level class in the professional Accountant series. Employees at this level perform routine to difficult assignments, projects, analyses, and programs, receive only occasional instruction or assistance as new or unusual situations arise, and have full and thorough knowledge of the concepts, practices, procedures, and policies of public sector accounting. Responsibilities include the guidance and training of less experienced accounting staff. This class is distinguished from the Senior Accountant in that the latter performs the most complex and responsible accounting assignments, relieves the Finance Manager of major accounting functions related to budget and financial report preparation, and provides functional and technical direction to less experienced 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 routine to complex professional and technical assistance in the administration and implementation of the District's financial, auditing, and accounting programs, including the preparation of a variety of financial and statistical reports. Maintains automated District general and subsidiary ledgers and journals; prepares journal vouchers for adjusting and correcting accounting records; balances accounts. Prepares and processes District payroll including auditing time records, verifying salary adjustments and retroactive paybacks for employees, reviewing and editing documents, correcting errors, balancing payroll each pay period, explaining payroll policies and procedures, and preparing federal and state payroll reports; audits all inputs and adjustments to computerized payroll system. Prepares monthly, quarterly, and annual financial reports; performs the preparation of major portions of the Comprehensive Annual Financial Report; prepares the State Controller's Report. Compiles, calculates and reviews financial records for accuracy and conformance with established practice. Collects and accounts for money or payments received, prepares bank deposits or records cash receipts; audits, balances, resolves or reconciles discrepancies between payments, receipts, accounts and/or source documents; posts transactions in accounts, journals and ledgers. Prepares financial, statistical, budget and narrative reports or statements relating to assigned segments of the financial and budget systems. Performs general accounting and finance work including depreciation expense, monthly bank reconciliations, journal entries, annual closing of financial statements and audit preparation. Performs accounts payable, enters invoices, obtains approvals, responds to vendor and staff inquiries; prepares and processes purchase orders. Prepares monthly warrant list; codes documents for proper account classifications. Maintains control of the fixed assets accounting system and prepares asset inventory reports. Assists in budget research, analysis, and forecasting; provides financial information and analyzes reports to other District staff; prepares and analyzes budgets to actuals. Participates in the annual close of the District's financial records; makes adjusting and closing entries. Provides assistance during the annual audit by the District's outside auditors. Receives, researches, and responds to citizen requests and complaints. Provides assistance to higher-level accounting staff in various aspects of the accounting function. 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. Maintains record retention, files, and scans documents; uploads financial documents, reports, and related financial information to the District's website as necessary. Occasionally attends and presents at Study Sessions and/or Board meetings. Reviews current accounting practices, procedures, and policies; recommends modification and revision. Performs related duties as assigned.
Qualifications Knowledge of:
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. Terminology and practices of financial and account document processing and record-keeping, including payroll, accounts receivable, and accounts payable. Methods and techniques of coding, verifying, balancing, and reconciling accounting records. Business arithmetic and financial and statistical techniques. Principles and practices of business organization and public administration. Modern and complex principles and practices of financial record keeping and reporting. Customer service techniques, practices, and principles. 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 providing a high level of customer service by effectively dealing with the public, vendors, contractors, and District staff.
Ability to:
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:
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be: A Bachelor's degree from an accredited college or university with major coursework in finance, accounting, business or public administration, or a related field and two (2) years of increasingly responsible professional accounting 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. Employee only
- $1,200 Employee + 1
- $1,650 Employee + 2 or more
- $2,140 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.
WORK SCHEDULE
Full-time Administrative employees work a 9/80 schedule. Full-time Wastewater employees work a 4/10 schedule.
TELECOMMUTING
Eligible classifications work a hybrid schedule with up to 3 days a week of telecommuting. MEDICAL The District offers medical insurance through CalPERS. Employees elect the plan and tier of their choice.
DENTAL, VISION, & SUPPLEMENTAL LIFE INSURANCE
The District offers dental vision, and supplemental life insurance through Special District Risk Management Authority.
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.
CELL PHONE ALLOWANCE
$479.96 annually for non-exempt employees/$960 for exempt employees.
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 MissionSquare. 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.
BILINGUAL PAY
Eligible employees who are certified and designated as "District Translators" shall receive premium pay for the performance of bilingual written and/or oral skills.
WASTEWATER MAINTENANCE EMPLOYEES PREMIUM PAY
Employees who are routinely and consistently assigned to repair and maintain sewer systems shall receive a premium pay of 1.5% of their base pay for each California Water Environment Association Collection System Maintenance and/or Electrical Instrumentation Grade Certification level achieved.
WELDER PREMIUM PAY
Employees who are routinely and consistently assigned to repair sewer manhole covers by application of welding skills and who possess a current welding certification, shall receive a premium pay of 1.5% of their base pay.
STANDBY PAY
The Primary Standby Person will be paid a flat rate of $75 per day and the Secondary Standby Person will be paid $50 per day.
SHIFT DIFFERENTIAL PAY A
non-exempt Wastewater Maintenance Worker or SCADA Technician/Industrial Electrician employee required to work a shift cleaning sewer lines between the hours of 6:00 p.m. and 5:00 a.m. will be compensated an additional 7% above the employee's base hourly rate of pay for hours worked during that time period.
CLOSED CIRCUIT TELEVISION
(CCTV) PAY Employees who successfully pass the Pipeline Assessment & Certification Program from the National Association of Sewer Service Companies, and who routinely televise, view, and analyze CCTV of sewer pipes as part of their regular duties, shall receive a premium pay of 1.5% of their base pay.
MANHOLE ASSESSMENT CERTIFICATION PAY
Employees who are routinely and consistently assigned to repair and maintain sewer systems shall receive a premium pay of 1.5% of their base pay for successfully passing the Manhole Assessment & Certification Program (PACP) from the National Association of Sewer Service Companies (NASSCO.)
COMMERCIAL DRIVER'S LICENSE PAY
Employees who are required to maintain a Commercial Driver's License, Class "C" or who maintain a Class "A" for the performance of their assigned job duties, will receive an annual pay of $520.
OPTIONAL BENEFITS DEFERRED COMPENSATION PLAN
(457B) This voluntary 457 Plan through Empower 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
. 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; Specialized Health Event and Accident Insurance through
AFLAC. WELLNESS PROGRAM REIMBURSEMENT
The District encourages employees to achieve and maintain a healthy lifestyle through physical fitness. Employees will be reimbursed up to $25 per month for eligible Wellness Program items.
REWARDING IDEAS PROGRAM
The Rewarding Ideas program is an employee suggestion program that encourages employees to generate ideas for organizational improvements. Monetary rewards range from $100 to $1,000.
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 40 hours of paid sick leave.
VACATION
Full-time employees accrue 92 to 284 vacation hours annually based on years of service. Employees may use vacation after six months of continuous service.
HOLIDAYS
The District observes the following 12 holidays: New Year's Day; Labor Day; Martin Luther King Day; Thanksgiving (Wednesday
- Friday);President's Day; Veteran's Day; Memorial Day; Christmas Eve; 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 Comp time is used like vacation and may also be used like sick leave. Comp time is accrued by converting overtime hours to Comp time off hours.
ADMINISTRATIVE LEAVE
Exempt full-time employees receive 40 hours of Administrative Leave each fiscal year.
CALIFORNIA FAMILY RIGHTS ACT
(CFRA) LEAVE Provides eligible employees with up to 12 weeks of unpaid, job-protected leave to care for their own serious health condition or a family member with a serious health condition, or to bond with a new child.
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.