JOB DESCRIPTION: Under general direction, performs a full range of complex, professional accounting and analysis in the preparation and maintenance of financial records, reports and systems for the District; provides a basis for sound operational and financial planning through financial review, analysis, monitoring, reconciliation and maintenance of assigned financial accounts, programs and activities; supervises lower-level finance team members; acts as lead to Accountants, and performs related duties as assigned.
DISTINGUISHING CHARACTERISTICS: A Senior Accountant is the advanced journey and working lead-level classification in the professional Accountant series. In addition to performing the full range of journey-level and advanced skilled duties, incumbents supervise lower-level finance team members and serves as the working lead person of other accounting and fiscal staff, coordinating and overseeing their work and providing work guidance and training as they carry out accounting-related duties. Incumbents work with limited supervision, promote and safeguard the collaborative process, and are able to think strategically and cooperate and successfully engage with other departments.
This position typically reports to the Accounting Supervisor. Senior Accountant is distinguished from Accountant in that an incumbent in the former class either has a Certified Public Accountant (CPA) license or is in the process of obtaining a CPA license, supervises lower-level finance team members, assists in the supervision and training of Accountants, has more extensive knowledge of accounting principles and best practices, performs responsible professional journey-level accounting duties in the preparation and maintenance of financial records for various District accounts and funds, and helps prepare various annual financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB).
ESSENTIAL FUNCTIONS: •Leads, provides work guidance and direction and participates in the work of lower-level finance and fiscal accounting staff; participates in scheduling, assigning and monitoring work of other employees for completeness, accuracy and conformance with District and departmental standards; provides information, instruction and training on work processes, proper uses of equipment and safe work practices; provides input to supervisor on employee work performance and behaviors; estimates personnel, equipment and material requirements for assigned jobs; may order work materials and supplies. •Assists the Controller and Accounting Supervisor in the CAFR preparation process. Completes CAFR components such as basic financial statements, notes to the financial statements, management's discussion and analysis, etc. •Keeps current on local, state and federal grants' regulation and requirements. Assists in updating the District's policies as necessary. •Reviews & monitors the District's compliance requirements associated but not limited to with bonds, loans, grants, etc. •Completes various financial reports as required by the State Controller's Office. •Provides complex professional and technical assistance in the administration and implementation of the District's financial, auditing and accounting programs; analyzes and reconciles expenditure and revenue accounts, verifying availability of funds and classification of expenditures; researches and analyzes transactions to resolve problems. •Reconciles investment transactions for the District. Ensures investments meet the District's policy and the California Government Code. •Prepares for review monthly financial statements, metrics and variance analyses for Board presentation; performs complex accounting and financial calculations and analyses including CIP (construction in progress) accounting, complex cash reconciliations and county tax receipts reconciliation/analysis. •Performs grant accounting duties; analyzes grant costs to ensure they are valid and reimbursable in accordance with grant agreement provisions, District policy, GASB rules, federal grant and federal audit guidelines; adjusts cost allocations based on changes in project scope; prepares quarterly and year-end finance reports and cost reimbursement requests. •Performs accounting for bond construction and other special funds; prepares monthly schedules for bond construction fund balances and bond commitments; prepares schedules and information for Official Statements used for bond issuances and/or refunding; prepares periodic reports on special funds; conducts special expenditure analyses and audits to ensure full reimbursement of District costs in connection with construction and special fund expenditures. •Assists in preparing audit schedules for external audits; assists in the implementation and administration of fiscal management programs including budget monitoring and forecasting and collection of revenues. •Assists managers and staff of other departments in understanding the District's accounting-related processes and procedures. •Attends various meetings and serves on committees as required. •Performs related duties and responsibilities as required.
REQUISITE ABILITIES: Knowledge of: •In-depth principles, practices and terminology of general, fund and governmental accounting, including financial statement preparation and methods of financial control and reporting. •Generally Accepted Accounting Procedures (GAAP), Governmental Accounting Standards Board (GASB). •Governmental accounting theory and practices, including grant and fund management, and financial statement preparation. •Principles and practices of cost, fixed asset and grant accounting. •Internal control and audit practices and procedures. •Principles and practices of sound business communication; correct English usage, including spelling, grammar and punctuation. •Principles and practices of effective supervision. •Safety policies and safe work practices applicable to the work. •Uses and operations of computers, standard business software and specialized database and spreadsheet applications including but not limited Excel, Word, PowerPoint, Outlook and other applications. •Basic principles and practices of employee supervision. •Basic knowledge of District human resources policies and labor contract provisions. Ability to: •Assign and inspect the work of Accountants and accounting support staff. •Supervise, review and evaluate the work of Accounting Technicians and lower-level finance team members. •Exercise independent judgment. •Analyze post, balance and reconcile complex financial data and accounts. •Make accurate arithmetic, financial and statistical computations. •Prepare clear, concise and complete financial documents, statements and reports. •Operate a computer, standard business software and a variety of software programs and databases related to area of assignment. •Reach sound decisions in accordance with District policies and procedures. •Communicate effectively, both orally and in writing. •Understand and follow written and oral instructions. •Establish and maintain effective working relationships with all those encountered in the course of work.
QUALIFICATIONS GUIDELINES: Graduation from an accredited four-year college or university with a bachelor's degree in finance, business, accounting or a related field, and a minimum of three years of progressively responsible professional accounting experience, minimum of one of which was at a supervisory level, preferably in a government agency or utility, or audit firm with specialization in government agency audits.
Licenses; Certificates; Special Requirements: Possession of or the ability to obtain a valid California Class C driver's license and the ability to maintain insurability under the District's vehicle insurance program.
A Certified Public Accountant (CPA) license is highly desirable.