Accounting Administrator

REPORTS TO: Finance Director

FLSA STATUS: Exempt - Executive

CLASSIFICATION: Non-Merit - Serves at the discretion of the Finance Director

PAY GRADE: 124; $76,785 - $91,469 depending on qualifications

SAFETY SENSITIVE:  No

Purpose of Job

The purpose of this job is to supervise and administer all accounting activities of the Athens-Clarke County Unified Government. Duties and responsibilities include, but are not limited to, ensuring compliance with Generally Accepted Accounting Principles (GAAP), Government Accounting Standard Board (GASB) Standards, and federal, state and Unified Government policies and procedures; monitoring and analyzing transactions; preparing and reviewing various financial reports and financial statements; and performing additional tasks as assigned.

Job Related Requirements
WORK SCHEDULE:  Monday through Friday 8:00am - 5:00pm. In office and remote.

May be required to work on religious holidays.

Regular and predictable attendance is required.

Must work cooperatively with others. 

When requirements include vehicle operation, responsible for the safety, readiness and operation of the vehicle and must abide by ACC's safe driving policy.

Bachelor's degree in accounting with three years of governmental accounting experience is required; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this position.  
 
Must have two years of supervisory experience.

Valid driver's license required.

Must possess one of the following certifications: Certified Public Accountant (C.P.A.), Certified Governmental Financial Manager (CGFM), or Certified Public Finance Officer (CPFO). 

Master's degree in accounting is preferred.

The following duties are normal for this job. These are not to be construed as exclusive or all-inclusive. Other duties may be required and assigned. 

Leadership and Supervision
Manages the operations of the Accounting Division. 

• Responsible for recruiting, training, supervising, and evaluating Accounting Division staff.
• Develops and implements guidelines, standards, and assignments for the division.
• Prepares and monitors annual Accounting Division budget.

• Maintains the chart of accounts for the Unified Government, in accordance with requirements of the Georgia Department of Community Affairs Uniform Chart of Accounts as required by the Official Code of Georgia.
• Compiles, prepares, reviews, and submits monthly, semi-annual, and annual financial and statistical reports as required by federal, state, and local laws, rules, and regulations.
• Researches, analyzes and implements accounting rules and regulations as stipulated by the Governmental Accounting Standards Board (GASB) and other regulatory agencies.
• Reviews accounting transactions for compliance with Generally Accepted Accounting Principles (GAAP), Government Accounting Standards Board (GASB), state and federal law, and Unified Government guidelines.

• Develops ad hoc reports and financial analyses as requested by management.
• Collects, researches, interprets, and analyzes a variety of financial and operating data, records, databases and ledgers necessary to prepare, review and analyze financial reports.
• Discusses accounting issues with Finance Department management and staff, management and staff of other departments, and external parties as needed.
• Coordinates and assists in the preparation of the Annual Comprehensive Financial Report.

• Reviews all journal entries posted in the financial system to ensure accurate and timely financial reporting.
• Maintains current and accurate balance of the general ledger; reconciles subsidiary ledgers to the general ledger; analyzes accounts for the nature and accuracy of transactions.
• Resolves complex reconciliation and account analysis problems requiring in-depth research and application of appropriate generally accepted accounting principles.
• Analyzes and interprets accounting procedures and internal controls; prepares recommendations for revision; participates in development and implementation of accounting and fiscal procedures and methods.
• Provides technical assistance to other departments.
• Assists other departments with establishing and improving accounting records.

• Assists the Treasurer and Accounting Division staff with daily cash management review as needed.
• Serves as an administrator of government's electronic banking and works directly with the bank to resolve banking issues.
• Reviews all bank reconciliations prepared by Accounting Division staff and other departments.
• Prepares monthly pension investment reconciliation and related investment journal entries.

• Maintains the project accounting system, used for grant accounting, by adding new projects, amending current projects, and deleting obsolete projects, as necessary.
• Reviews all grant related journal entries and grant reimbursement requests to federal and state agencies.
• Reviews the Schedule of Expenditures of Federal Awards, including the Notes to the Schedule of Expenditures of Federal Awards, as required by the federal Single Audit Act of 1984.
• Serves as E-Business Point of Contact for SAM.gov (System for Award Management) and is responsible for authorizing individuals that are able to submit grant applications on behalf of the Unified Government.

• Maintains the project accounting system, used for capital project accounting, by adding new projects, amending current projects, and deleting obsolete projects, as necessary.
• Oversees the tracking and reporting of capital projects: verifies appropriate and accurate recording of project expenditures; reviews and analyzes general ledger activity; prepares and distributes project status reports and other related reports.
• Reviews general ledger accounts to ensure capital outlays are properly identified and classified.
• Reviews all capital asset additions, transfers, and disposals entered in the capital asset system.
• Responsible for physical custody of all titles for government vehicles; reviews title release for vehicle disposals; reviews periodic title reconciliation.

• Coordinates and reviews annual audits of petty cash/change funds and purchasing/travel card expenses.
• Coordinates and reviews annual inventory observations of capital assets and consumable supplies.
• Assists departments with review of current internal control structure and development of additional internal controls to address identified risks.

• Oversees audit preparations by developing a fund closing schedule and prepared by client (PBC) list assignments for Accounting Division staff.
• Serves as audit liaison to the external auditors.
• Reviews all system narratives, workpapers, schedules, and analyses of account balances provided to the external auditors.
• Provides the external auditor with any requested documents or information necessary for the completion of the annual audit.
• Implements improvements from audit findings.

• Maintains files and prepares audit workpapers for all debt issuances of the Government.
• Assures debt service payments are made and recorded timely.
• Assists management with new debt issuances by providing financial information and reports as needed.
• Assists management with continuing disclosure requirements, arbitrage reviews, and other debt reporting as needed.

PHYSICAL REQUIREMENTS: Must be physically able to operate a variety of machinery and equipment including computers, calculators, and other office equipment. Must be able to use body members to work, move or carry objects or materials. This position requires:  walking, standing, bending, stooping, pushing, pulling, lifting, fingering, grasping, feeling, seeing, talking, hearing, and repetitive motions.  Must be able to exert up to 10 pounds of force occasionally. Physical demand requirements are at levels of those for sedentary work.

DATA CONCEPTION: Requires the ability to compare and or judge the readily observable functional, structural, or compositional characteristics (whether similar to or divergent from obvious standards) of data, people, or things.

INTERPERSONAL COMMUNICATION: Requires the ability to hear, speak and/or signal people to convey or exchange information. Includes receiving assignments and/or directions from supervisors.

LANGUAGE ABILITY: Requires ability to read a variety of reports, financial statements, reimbursement requests, vouchers, journal entry requests, informational documentation, directions, instructions, and methods and procedures. Requires the ability to prepare financial statements, schedules and graphs, tax reports, bank reconciliations, etc., using prescribed formats and conforming to all rules of punctuation, grammar, diction, and style. Requires the ability to speak to people with poise, voice control, and confidence.

INTELLIGENCE: Requires the ability to learn and understand complex principles and techniques; to acquire and be able to expound on knowledge of topics related to primary occupation; and to make independent judgment in the absence of management.

VERBAL APTITUDE: Requires the ability to record and deliver information, to explain procedures, and to follow oral and written instructions. Must be able to communicate effectively and efficiently in a variety of administrative, technical or professional languages including accounting terminology.

NUMERICAL APTITUDE: Requires the ability to utilize mathematical formulas; add and subtract totals; multiply and divide; utilize and determine percentages, and perform calculations involving variables, polynomials, etc.

FORM/SPATIAL APTITUDE: Requires the ability to inspect items for proper length, width, and shape, visually with office equipment (e.g., rulers, yardsticks, etc.).

MOTOR COORDINATION: Requires the ability to coordinate hands, fingers, and eyes accurately in using computers and other office equipment. Requires the ability to use the keyboard, lift, bend, push, and pull objects or materials using body parts as the position necessitates.

MANUAL DEXTERITY: Requires the ability to handle a variety of items such as computers, fax machines, and other office equipment. Must have the ability to use one hand for twisting or turning motion while coordinating other hand with different activities. Must have minimal levels of eye/hand/foot coordination.

COLOR DISCRIMINATION: May require the ability to differentiate between colors and shades of color.

INTERPERSONAL TEMPERAMENT: Requires the ability to deal with people beyond giving and receiving instructions. Must be adaptable to performing under moderate stress when confronted with an emergency.

PHYSICAL COMMUNICATION: Requires the ability to talk and/or hear: (Talking - expressing or exchanging ideas by means of spoken words). (Hearing - perceiving nature of sounds by ear). Must be able to communicate via telephone.