Swain County- Chief Finance Officer Department:

Finance Reports to:

County Manager Statutory Position:

Yes:

appointed pursuant to N.C.G.S. § 159‑24

Direct Reports:

3-4

Hiring/Salary Range:

$100K+

Negotiated:

commensurate with qualifications, experience, with recognition of positional value General Statement of Duties Performs complex professional and administrative work planning, organizing, directing, and supervising the fiscal operations of County government. Serves as the County's statutory Finance Officer under the Local Government Budget and Fiscal Control Act (N.C.G.S. Chapter 159, Article 3) and is legally responsible for establishing the accounting system, controlling expenditures, managing cash and investments, safeguarding County assets, and reporting the County's financial condition to the Board of Commissioners, the County Manager, and the North Carolina Local Government Commission (LGC). Work is performed under the general direction of the County Manager and is evaluated through conferences, financial and management reports, and the results of the annual independent audit. Distinguishing Features of the Class The Finance Officer is the County's chief financial advisor and exercises considerable independent judgment and initiative in designing, administering, and enforcing the County's fiscal control system. The position is responsible for setting departmental policy and goals in coordination with the County Manager, and for ensuring compliance with the North Carolina General Statutes, LGC rules, GASB pronouncements, generally accepted governmental accounting principles, and applicable local, state, and federal laws and regulations. Fiscal complexity and scope The Finance Officer is responsible for the financial management of a general‑fund budget of approximately $[Insert] and oversees or coordinates:

• All governmental funds, including the general fund and capital projects fund;
• All enterprise or special‑revenue funds (e.g., solid waste, EMS billing, 911, any others);
• An active debt portfolio requiring LGC coordination and periodic issuance of general‑obligation bonds, revenue bonds, and installment financings;
• A federal and state grant portfolio subject to Uniform Guidance (2 CFR Part 200); and
• Ex officio finance responsibilities for related County boards and authorities as designated (see below). Essential Duties and Responsibilities Statutory duties under G.S. Chapter 159, Article 3 The following are required by law of every North Carolina local‑government finance officer, drawn principally from G.S. § 159‑25 and related sections:
• Keep the accounts of the County in accordance with generally accepted principles of governmental accounting and the rules and regulations of the LGC.
• Disburse all County funds in strict compliance with Chapter 159, the annual budget ordinance, and each project ordinance.
• Preaudit obligations and disbursements as required by G.S. § 159‑28, personally or through a board‑appointed Deputy Finance Officer, to confirm that funds are available, the commitment is lawful, and the County has not incurred an obligation without the required review.
• Receive and deposit all monies accruing to the County and supervise the receipt and deposit of money by other duly authorized officers or employees.
• Sign, or have a designated Deputy Finance Officer sign, all checks or drafts on official depositories, with countersignature as required by

G.S. 159

‑25(b).

• Maintain all records concerning the bonded debt and other obligations of the County; determine amounts required for debt service each fiscal year; and maintain all sinking funds.
• Supervise the investment of idle funds within the limits of G.S. § 159‑30.
• Reconcile bank accounts and other financial records on a regular basis so that the County's books align with actual cash on hand.
• Prepare and file with the Board of Commissioners a statement of the financial condition of the County as often as requested by the Board or the Manager, and file all reports required by the LGC.
• Attend all training required by the LGC under G.S. § 159‑25(c).
• Perform other duties assigned by law, the Manager, the budget officer, the Board of Commissioners, or LGC rules and regulations. Other applicable provisions of Article 3 include G.S. § 159‑26, § 159‑32, § 159‑33, § 159‑34, § 159‑36, and § 159‑37. Continuity and Deputy Finance Officer
• Recommends to the Board of Commissioners the formal appointment of a Deputy Finance Officer under G.S. § 159‑28.
• Ensures the Deputy is trained, qualified, and delegated authority sufficient to perform statutory preaudit and disbursement duties in the incumbent's absence, so the County can meet its

G.S. 159

‑24 continuity obligation without interruption.

• Cross‑trains additional finance staff to support internal continuity of operations. Internal controls and financial oversight
• Design, implement, document, and enforce written internal control policies and procedures that safeguard public funds when collected, deposited, obligated, and disbursed.
• Establish appropriate segregation of duties, rotation of responsibilities, approval hierarchies, and reconciliation practices.
• Monitor cash handling, obligations, and disbursements; provide ongoing training and guidance to County employees who handle financial transactions; and modify internal controls as directed by the LGC
• Budget preparation and administration
• Coordinate with the County Manager (as statutory budget officer) in the development, preparation, and administration of the annual operating budget and the multi‑year capital improvement plan.
• Assist department heads in preparing budget estimates, projecting revenues and expenditures, and determining costs of new, expanded, or reorganized programs.
• Review departmental budget requests for accuracy and justification of resources and expenditures.
• Implement the approved budget ordinance, prepare budget amendments, make ledger adjustments, and estimate available fund balance. Accounting, reporting, and audit
• Maintain the County's general accounting system and separate accounts for each item of appropriation, including amount appropriated, amounts paid, unpaid obligations, and unencumbered balance.
• Oversee accounts payable, accounts receivable, general ledger, payroll and payroll‑tax reporting, fixed‑asset accounting, capital asset system, and grant accounting.
• Prepare monthly, quarterly, and annual financial statements and reports for the County Manager and Board of Commissioners.
• Oversee preparation of the Annual Comprehensive Financial Report (ACFR) in conformity with GASB.
• Prepare and submit all required state and federal reports.
• Coordinate the annual independent audit, provide requested schedules and documentation, and implement corrective action on audit findings. Grants, contracts, and outside funding
• Ensure compliance with the terms of grants, contracts, and other outside funding agreements, including federal Uniform Guidance (2 CFR Part 200) requirements.
• Adopt and enforce policies and procedures to preserve eligibility for state and federal funding, track expenditures, and coordinate with program managers and department heads to prevent penalties or repayment of funds. Treasury, debt, and investment management
• Manage County cash flow, banking relationships, and official depositories.
• Invest idle funds consistent with G.S. § 159‑30 to obtain a reasonable return while maintaining safety and liquidity.
• Monitor and manage County debt service; support the issuance of bonds, installment financings, and other debt instruments in coordination with the County Manager, bond counsel, financial advisor, and the LGC. Advisory role and Board support
• Serve as chief financial advisor to the County Manager and the Board of Commissioners.
• Provide advice on financing options, internal controls, financial projections, revenue forecasts, fund‑balance policy, rate models, and fiscal impact of proposed policies and ordinances.
• Attend meetings of the Board of Commissioners and other bodies as required and present financial information in clear, non‑technical terms. Ex officio and related‑board responsibilities
• Serves as ex officio finance officer or treasurer for related County boards and authorities as designated (e.g., Tourism Development Authority, etc.) where applicable.
• Maintains the accounting records of each such body and produces the reports its governing board and any regulatory agency require. Departmental leadership
• Plan, organize, and direct all operations of the Finance Department.
• Recruit, hire, train, assign, schedule, coach, evaluate, discipline, and, when necessary, recommend transfer, promotion, suspension, or termination of department staff.
• Develop and enforce departmental policies and procedures and foster a service‑oriented, collaborative culture across County departments. Other duties
• Perform other related duties as required. Knowledge, Skills, and Abilities
• Comprehensive knowledge of the principles and practices of governmental accounting, auditing, budgeting, treasury management, debt management, investment management, and financial reporting.
• Thorough knowledge of the North Carolina General Statutes governing local‑government finance, particularly Chapter 159, LGC rules and memoranda, GASB pronouncements, GAAP, and applicable federal grant regulations (2 CFR Part 200).
• Working knowledge of local‑government purchasing law (G.S. Chapter 143, Article 8), public records law, and personnel administration.
• Skill in the design, operation, and continuous improvement of integrated financial systems (e.g., Munis/Tyler, Southern Software, or comparable ERP), and in the use of Microsoft Excel, Word, and other office productivity tools.
• Ability to analyze complex financial data, draw sound conclusions, and translate results into clear, actionable information for elected officials, department heads, auditors, and the public.
• Ability to design, document, and enforce internal control procedures.
• Ability to plan, assign, supervise, and evaluate the work of professional and clerical staff.
• Ability to establish and maintain effective working relationships with the Board of Commissioners, County Manager, department heads, auditors, LGC staff, vendors, and the public.
• High standards of integrity, confidentiality, and public accountability. Minimum Education and Experience
• Bachelor's degree from an accredited college or university in accounting, finance, business administration, public administration, or a closely related field; and
• Five (5) years of progressively responsible experience in governmental accounting or public finance administration, including at least two (2) years of supervisory experience; or
• An equivalent combination of education and experience sufficient to perform the essential duties of the position. Preferred Qualifications
• Seven (7) or more years of governmental finance experience, with prior experience as a finance officer, finance director, deputy finance officer, or senior accountant in a North Carolina county or municipality strongly preferred .
• Master's degree in accounting, finance, business administration, or public administration.
• Certified Public Accountant (CPA) , Certified Local Government Finance Officer (CLGFO) , or Certified Public Finance Officer (CPFO) designation.
• Completion of the UNC School of Government's Local Government Finance Officers' Certification Program.
• Experience with major ERP conversions and demonstrated track record with active debt issuance, federal grant administration, and capital‑project financial management.

Career Progression and Certification Incentive The County recognizes that professional credentials materially strengthen the statutory finance function and reduce risk to the County.

Accordingly:

• Completion of the UNC School of Government Introduction to Local Government Finance course is required within twelve (12) months of hire.
• Attainment or maintenance of the

CLGFO , CPFO

, or CPA designation, and/or completion of the full UNC SOG Local Government Finance Officers' Certification, may qualify the incumbent for reclassification to a higher pay grade or for a certification pay differential, at the discretion of the Board of Commissioners on recommendation of the County Manager.

• The County may reimburse reasonable examination and continuing‑education costs associated with these credentials, subject to annual appropriation. Special Requirements
• Must satisfy the eligibility requirements for the statutory finance officer position under G.S. § 159‑24: must be a County officer or employee, must not simultaneously hold an incompatible office, and must be able to hold and maintain sufficient bond as required by statute.
• Must complete the training required by the Local Government Commission under G.S. § 159‑25(c) on the schedule prescribed by the LGC.
• Successful completion of a criminal background check, credit check, and reference check.
• Valid North Carolina driver's license.

Physical Requirements and Work Environment Work is performed in an office setting. Requires the ability to sit, stand, walk, talk, hear, and operate a computer and standard office equipment for extended periods; occasional light lifting (up to 25 pounds); and occasional travel to meetings, training, and County facilities. Reasonable accommodations may be made to enable qualified individuals with disabilities to perform the essential functions of the position. Reporting Relationship and Supervision

• Reports to: County Manager.

Supervises:

All Finance Department staff, including the Deputy Finance Officer, accounting technicians, payroll, and accounts payable/receivable personnel.

• Coordinates with: Board of Commissioners, department heads, Tax Administrator, County Attorney, external auditors, Local Government Commission, bond counsel, and financial advisors.

Application Procedure Qualified applicants should submit a County application, cover letter, résumé, and list of three professional references to Lisa Bryan / lisa.bryan@swaincountync.gov / 50 Main Street, Suite 300, Bryson City, NC 28713. Position is open until filled; first review of applications on Thursday, October 15, 2026 Swain County is an Equal Opportunity Employer and a drug‑free workplace.

Pay:

$100,000.00 - $105,000.00 per year

Benefits:

401(k) Dental insurance Health insurance Life insurance Paid time off Vision insurance

Work Location:

In person