Accountant 2
Category: Classified
Pay Grade: C27
Job Code: 10140
To perform this job successfully, an individual must be able to perform the essential job functions satisfactorily. Reasonable accommodations may be made to enable individuals with disabilities to perform the primary job functions herein described. Since every duty associated with this position may not be described herein, employees may be required to perform duties not specifically spelled out in the job description, but which may be reasonably considered to be incidental in the performing of their duties just as though they were actually written out in this job description.
JOB SUMMARY
Performs professional accounting work in a multi-fund/multi-account environment; completes a wide range of financial activities including reviewing and developing complex financial records and contracts; manages departmental budgetary, accounting, automation, and administrative operations; maintains and reviews complex financial records for the operating and/or Capital Improvement Project (CIP) budgets, construction projects, and federal grant monies.
ESSENTIAL JOB FUNCTIONS (examples, not all inclusive)
- Maintains departmental and/or Capital Improvement Project (CIP) accounting records including cash books, subsidiary journals and general ledgers, posts entries to these books from supporting records, makes adjusting entries, and prepares financial statements from accounting records;
- Examines and verifies all operating revenues and expenditures, verifies against budget, and makes adjusting entries, as required;
- Prepares items for annual operating and/or CIP budgets, including research of accounts, and may assist in computing wholesale water and sewer rates;
- Monitors the fiscal management of construction projects, auditing progress payments, change orders, preparing pay estimates, and retainage for contract and legal compliance and may assist in coordinating and preparing amendments to Consultant Agreements and in administering contracts for payment;
- Participates in departmental annual audit conducted by independent accounting firm, prepares work papers and trial balance for audit review, and conducts internal audits ensuring compliance with federal, state, and County regulations and generally accepted accounting principles;
- Performs tagging, transfers, and scrapping of inventory assets;
- Pre-audits transactions related to asset, liability, equity, revenue, and expenditure accounts for compliance with accounting policies and contractual requirements;
- Creates, updates, and maintains Chedas Accounting system contract file and contract spreadsheets and maintains centralized file for contracts, grants, and invoices;
- Prepares monthly cash flow estimates used for investment of surplus funds;
- May supervise subordinate staff by completing performance reviews, assigning and reviewing work assignments, hiring and firing staff, and training new personnel;
- Monitors specialized established project expenditure budgets that have been established to track certain expenditure activity such as Hazmat or Technical Rescue costs in First Responder and Fire budgets;
- May perform data processing related duties including using statistical packages or programs, which may include Oracle or other relational data bases, encoding data, data entry and retrieval, and routine computer terminal operations and programming/reprogramming;
- Institutes and implements changes to existing financial systems for financial statement preparation as may be required by federal, state, and County regulations;
- Reviews and monitors contracts to assure conformity with federal, state, and County laws and regulations and County and departmental procedures and practices and for economic feasibility;
- Reconciles mortgage payments and internal loan balances to bank reports received;
- Supervises the departmental personnel/payroll functions and ensures costs are allocated to proper account, project;
- May prepare grant applications and solicit funding from the State of Florida for assistance on airport construction projects and prepare grant reimbursement requests to sponsors and various government agencies;
- Performs other related job duties as assigned.
QUALIFICATIONS
Education and Experience:
Six (6) years of experience in recognized accountant work that includes one (1) year of governmental accounting and supervisory training or experience; or an Associate’s degree (or two (2) years of other related college level education) plus four (4) years of experience as an accountant that includes one (1) year of governmental accounting and supervisory training or experience; or a Bachelor’s degree in accounting, business administration or other related field plus two (2) years of experience in accountant work that includes one (1) year of governmental accounting and supervisory training or experience; or a Master’s degree in accounting, business administration or other related field plus one (1) year of governmental accounting and supervisory training or experience; or an equivalent combination of education, training and/or experience.
Special Qualifications (May be required depending on area of assignment):
- Florida Driver’s License or Florida Commercial Driver’s License and endorsement, if any.
- Assignment to work a variety of work schedules including compulsory work periods in special, emergency, and/or disaster situations.
- Other knowledge, skills, abilities, and credentials required for a specific position.
Knowledge, Skills and Abilities:
- Knowledge of generally accepted accounting principles and practices and ability to research, interpret, and apply such;
- Knowledge of federal, state, and local laws, rules, and regulations governing budgetary and fiscal policies and contract procedures of County government and ability to research, interpret and apply such;
- Knowledge of auditing methods, practices, and procedures;
- Knowledge of data processing and word processing equipment, practices, and procedures and ability to apply such knowledge;
- Ability to analyze financial transactions and to make appropriate adjusting or original journal entries;
- Ability to utilize integrated financial and information systems and other software;
- Ability to prepare account analyses and reconciliation and determine the effects of unreconciled items;
- Ability to prepare complete accounting reports and statements of considerable complexity;
- Ability to plan, direct, and supervise subordinate staff;
- Ability to develop and update procedure manuals.
PHYSICAL/MENTAL DEMANDS
The work is sedentary work which requires exerting up to 10 pounds of force occasionally and/or negligible amount of force frequently or constantly. Additionally, the following physical abilities are required:
- Fingering: Picking, pinching, typing, or otherwise working, primarily with fingers rather than with the whole hand as in handling.
- Handling: Picking, holding, or otherwise working, primarily with the whole hand.
- Visual ability: Sufficient to effectively operate office equipment including copier, computer, etc.; and to read and write reports, correspondence, instructions, etc.
- Hearing ability: Sufficient to hold a conversation with other individuals both in person and over a telephone; and to hear recording on transcription device.
- Speaking ability: Sufficient to communicate effectively with other individuals in person and over a telephone.
- Mental acuity: Ability to make rational decisions through sound logic and deductive processes.
- Talking: Expressing or exchanging ideas by means of the spoken word including those activities in which they must convey detailed or important spoken instructions to other workers accurately, loudly, or quickly.
- Repetitive motion: Substantial movements (motions) of the wrist, hands, and/or fingers.
- Walking: Moving about on foot to accomplish tasks, particularly for long distances or moving from one work site to another.
WORKING CONDITIONS
Work is performed in a dynamic environment that requires sensitivity to change and responsiveness to changing goals, priorities, and needs.