Site Controller (M&P)

• Who we are:
• We are on a mission to become a leading supplier of critical materials that enable the green energy and technology revolution.

Our materials and technologies are required for the electric vehicle, green energy, consumer electronics, and defense industries, and our battery grade lithium and tech metals are needed for chipsets, semiconductors, and 5G. We have a substantial interest in the Round Top, Heavy Rare Earth, Lithium and Critical Minerals deposit in West Texas. We have also developed the United States' first rare earth and critical minerals processing facility and we own the only scalable, sintered neo-magnet manufacturing system in the Western Hemisphere. By developing this fully integrated, US-based "mine-to-magnet" critical mineral supply chain, we are poised to become the leading domestic supplier to these industries.

• What you can expect:
• At USA Rare Earth, we are pioneers and problem solvers, technologists and team players. Together, we:
• Build Solutions
• : If our task was a simple one, it would already be done. We are creative and solution-oriented, and we think outside the box to solve important problems. We know that a range of expertise and technologies is needed for success, and we work across sectors and alongside customers to deliver world-class solutions in sustainable ways.
• Deliver Quality
• : When we do things, we do them well. We believe that top-tier quality leads to industry competitiveness and we hold ourselves to the highest quality standards. We move fast when executing, but safety, quality, and excellence always come first.
• Lead responsibly
• : We have a responsibility to the planet, our consumers, our country, and each other. We put safety at the center of all we do, take accountability for our actions, incorporate sustainable practices in our processes and act with the financial best interest of our investors and consumers in mind.
• Win Together
• : Establishing a rare earth magnet supply chain is a big undertaking - and getting there is a team effort. We communicate openly, work together and challenge each other in pursuit of our goals. With every step we take we learn and get better.

• Position Overview:

• As the Site Controller for our early-stage public mining and manufacturing company, you will provide financial leadership over all the mining and manufacturing costs, inventory, and operational accounting functions for a public company.

This role is responsible for ensuring financial accuracy, strengthening internal controls, supporting SEC and SOX compliance, building the financial team, and providing strategic insight to optimize production efficiency and margins. The Site Controller acts as a key business partner to Operations, Supply Chain, Engineering, and Executive Leadership, enabling data-driven decisions and continuous improvement throughout the process.

• Key Responsibilities:

• + Own the month-end close process including reconciliation of all general ledger accounts; prepare and review consolidated financial statements and variance reports + Maintain the general ledger with accurate and timely transaction recording; ensure proper account coding and financial statement presentation in accordance with GAAP + Prepare variance reports comparing actual to budget and forecast; analyze significant variances and communicate findings to management + Prepare financial support schedules and notes for external audit purposes; coordinate with auditors on year-end close activities + Oversee accounts payable function including invoice processing, approval workflows, and payment processing for operating expenses, capital purchases, and supplier invoices + Oversee accounts receivable function including customer invoicing, collections, and credit management + Manage bad debt reserve estimates and write-off procedures in accordance with GAAP + Lead comprehensive annual standard cost rolls for rare earth ore extraction, concentration, and separation processes using validated reserves data, mining estimates, processing assumptions, and overhead allocation methodologies + Ensure standard costs accurately reflect current mining conditions, ore grades, recovery rates, and processing efficiency + Develop and maintain overhead absorption rates for mining operations, including direct mining costs, indirect processing overhead, and site-wide support costs + Perform detailed mining variance analysis including extraction variances, ore grade variances, recovery rate variances, processing cost variances, scrap and waste variances, and overhead absorption impacts + Investigate significant variances to identify root causes and support operations teams with corrective action plans; track and communicate variance trends to management + Prepare monthly inventory aging analysis and obsolescence assessments for lower-grade or off-spec material + Own implementation and effectiveness of internal controls over financial reporting (SOX Section 404(a and b)) across all accounting functions including GL, AP/AR, payroll, cost accounting, fixed assets, and inventory + Develop and manage annual budgeting processes for all operating expenses, mining costs, processing costs, capital expenditures, and site-wide overhead + Serve as the financial liaison to mining, processing, and operations leadership, providing insights that drive productivity and cost efficiencies + Lead initiatives in cost savings, process optimization, automation, inventory optimization, and operational standardization + Champion continuous improvement culture by implementing lean accounting practices and financial controls aligned with business strategy + Support ERP implementation and enhancements and digital reporting tools that improve financial visibility and operational decision-making + Collaborate with Operations on production planning and cost impact analysis; provide financial support for new projects and capital initiatives + Conduct cost modeling to evaluate pricing, capital investments, product changes, and make-versus-buy decisions.

+ Deliver product and customer profitability models to support strategic planning. + Own the fixed asset register and maintenance of capital asset accounting; track acquisition, capitalization, depreciation, and retirement of all mining equipment, processing equipment, buildings, and infrastructure + Manage asset capitalization decisions and documentation; ensure proper classification of capital vs. repair and maintenance expenses in accordance with GAAP

• Knowledge, Skills &Abilities:

• + Bachelor's degree in Accounting, Finance, or related field; CPA preferred.

+ 10+ years of progressive accounting or finance experience, ideally within mining and manufacturing in a public company + 5-7 years of supervisory or team leadership experience. + Strong knowledge ofprocess costing applied to mining and mineral processing operations + Experience with GAAP compliance including ASC 330 (Inventory), ASC 606 (Revenue), ASC 360 (Property, Plant & Equipment), and mining-specific guidance + Ability to operate effectively in an early-stage, fast-scaling public company environment. + Exceptional analytical skills and proficiency with ERP systems and Excel. + Strong communication skills and demonstrated ability to partner across operations and corporate functions.

• Physical Demands
• _The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job.

Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions._ _Specific vision abilities required by this job include close vision and distance vision. While performing the duties of this job, the employee is regularly required to walk, stand, move, sit, carry, bend, kneel, reach, push, pull, lift, use hands and fingers, handle, or feel, and talk and hear. May be required to lift and move boxes or packages not exceeding 20 pounds in weight. Some work stress inherent to the position and extended work hours may be required._

• Work Environment:

• The work environment will be an office environment.

Noise level:

Normal office noises _The above statements are intended to describe the general nature and level of work being performed by people assigned to this job. They are not intended to be an exhaustive list of all responsibilities, duties, or skills required of personnel so classified. Reporting relationships may not reflect the most recent changes to the organization._

• _USA Rare Earth proudly supports Equal Employment Opportunities_
• _USA Rare Earth's policy is to provide equal employment opportunities to all applicants and will provide reasonable accommodations according to applicable federal, state, and/or local laws.

_ _For assistance applying for employment through this site due to disability, please contact People & Culture,_ _people@usare.com_ _, to discuss reasonable accommodations._ The pay range for this role is: 165,000 - 222,000 USD per year (Wheat Ridge, CO)

• Department:

• Mining