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HomeMy WebLinkAbout2013-286 1 RESOLUTION NO. 2013-286 2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING REVISIONS TO THE ACCOUNTANT III JOB 3 DESCRIPTION. 4 NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMO 5 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: 6 SECTION 1: The proposed revisions to the job description for "Accountant III" a 7 8 reflected in Exhibit "A," attached hereto, are hereby approved; and 9 SECTION 2: The Human Resources Division Manager is authorized to update the jo• 10 description to reflect this action. 11 /// 12 /// 13 /// 14 /// 15 /// 16 /// 17 /// 18 /// 19 /// 20 21 /// 22 23 24 25 1 2013-286 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING REVISIONS TO THE ACCOUNTANT III JOB 2 DESCRIPTION. 3 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and 4 Common Council of the City of San Bernardino at a joint regular meeting thereof, 5 held on the 21st day of October , 2013, by the following vote,to wit: 6 COUNCILMEMBERS: AYES NAYES ABSTAIN ABSENT MARQUEZ x 8 JENKINS X 9 VALDIVIA x SHORETT x 10 VACANT 11 JOHNSON X 12 MC CAMMACK x 13 14 George Hanna, y Clerk 15 The foregoing Resolution is hereby approved this 1a- of Ortnher , 2013. 16 Pa Morris, Ma 17 City o an Bernardino 18 Approved as to form: 19 JAMES F. PENMAN, City Atto ey 20 By: 21 22 23 24 25 2 2013-286 {*_NARDI4, O SQ e19� r� z Class Code: 20013 J'.T-6, ' �! M/CC Date Updated: January 21, 2011 DJ D tN 1 City of San Bernardino Signature: Director, Human Resources Division Manager Bargaining Unit: Middle Management EEOC Job Category: Professionals Class Specification ACCOUNTANT III JOB SUMMARY Under direction, performs advanced journey-level professional accounting assignments in the preparation and maintenance of the City's financial records and reports; and performs related duties as assigned. DISTINGUISHING CHARACTERISTICS Accountant III is the advanced journey-level class in the professional Accountant class series. The incumbent performs accounting and financial analyses and related assignments ranging from moderately difficult to complex to provide accurate and timely accounting and financial records and reports to support sound decision making and ensure appropriate public disclosure and accountability. Work involves independent judgment and requires a thorough knowledge of accounting principles and practices as applied in a municipal agency accounting environment, as well as substantial familiarity with City's accounting and financial management practices and procedures. Accountant III is distinguished from Acco-• •: -•-e- Senior Accountant in that an incumbent in the latter class assists the Principal Accountant in manacling the work of professional and technical accounting staff---.:- -- _ . - - - -• engaged in maintaining the City's general ledger and other accounting records and preparing financial statements and reports. ESSENTIAL DUTIES AND RESPONSIBILITIES The duties listed below are intended only as illustrations of the various types of work that may I be performed. The omission of specific statements of duties does not exclude them it from the position if the work is similar, related or a logical assignment to this class. 1. Performs complex and technical accounting duties in the maintenance of records of revenues, expenditures and special funds; prepares analyses, spreadsheets, schedules, journal entries and reconciliations to produce accurate financial reports and footnotes; reviews and/or participates in day-to-day accounting operations such as balancing and posting all expenditures, revenues and adjusting journal entries to the general ledger; reviews journal entries prepared by other accounting staff; reconciles bank statements, investment, fiscal agent and other accounts to the general ledger; reviews and prepares a variety of journal entries for assessment districts and other specialized funds/accounts. 2. Generates and assists in preparation of monthly financial reports for City management and departments; conducts expenditure analyses; researches variances and discrepancies; prepares correcting journal entries. Accountant III EXHIBIT "A" Page 1 2013-286 3. Assists in planning, organizing, managing, supervising and evaluating the work of the Accounting, Accounts Payable and Purchasing Sections of the Department as determined by the Director of Administrative Services 3-4. Prepares fixed asset schedules based on general ledger and purchasing activity; enters data on fixed assets and depreciation schedules in the fixed asset system; generates schedules and reports for use by the City's outside auditors. 4 5. Collects, analyzes, graphs data and prepares working papers and reports for use by City management and auditors; researches entries to the general ledger to evaluate their accuracy, necessity and adherence to accounting standards and legal/regulatory requirements; develops cost accounting summaries of construction accounts for reimbursable capital projects for submission to state agencies. 6 6. Audits departmental accounting records and conducts specialized studies and analyses; develops findings and recommendations for management consideration; prepares quarterly and annual tax returns for sales and use tax as well as fuel use and unclaimed property filings. 6:7. Assists in preparing the annual CAFR, including preparation of working trial balances, schedules, footnotes, reconciliations, disclosures and various supporting documentation; generates reports, schedules, working papers and other accounting records for the City's outside independent auditors. Reviews, develops and recommends accounting control methods to improve existing procedures; ensures conformity with City policies and procedures and professional accounting standards. 6:9. Reviews and approves petty cash vouchers and replenishment of funds. GENERAL QUALIFICATIONS Knowledge of: 1. Principles and practices of general, fund and governmental accounting including financial statement preparation and methods of financial control and reporting. 2. Principles and practices of cost and fixed asset accounting. 3. Internal control and audit principles and practices. 4. Generally Accepted Accounting Principles, Governmental Accounting Standards Board and Government Finance Officers Association GAAP, GASB and GFOA accounting standards and requirements. 5. Principles and practices of public agency budgeting. 6. Federal, state and local laws, regulations and court decisions applicable to assigned areas of responsibility. 7. Basic principles and practices of public administration, including budgeting, purchasing, contract administration and maintenance of public records. 8. Research methods and statistical and financial analysis techniques. 9. Principles and practices of computer-based financial and accounting systems. 10. Principles and practices of sound business communication. Ability to: 1. Operate a computer and spreadsheet software and other standard office equipment. 2. Analyze and make sound recommendations on complex financial data and operations. 3. Evaluate departmental accounting practices and make sound recommendations for improvement. 4. Understand, interpret, explain and apply City, state and federal law, codes, ordinances and regulations and professional accounting standards regulating City financial accounting, reporting and recordkeeping. Accountant III Page 2 2013-286 5. Develop and implement financial procedures and internal controls. 6. Perform complicated mathematical calculations and analyses. 7. Prepare clear, concise and comprehensive financial statements, reports and written materials. 8. Exercise sound independent judgment within general policy guidelines. 9. Establish and maintain effective working relationships with City managers, staff, auditors and others encountered in the course of work. MINIMUM QUALIFICATIONS Any combination of education and experience that provides the required knowledge, skills, and abilities to perform the essential job duties of the position is qualifying. Incumbents will possess the most desirable combination of training, skills, and experience, as demonstrated by their past and current employment. Education, Training and Experience: A typical way of obtaining the knowledge, skills and abilities outlined above is graduation from an accredited four-year college or university with a major in accounting or a closely related field; a4431--at least three four (4) years of progressively responsible professional accounting experience in municipal accounting work, including maintenance of the general ledger, iournal entries, accounts payable, payroll, and fixed assets; or an equivalent e. _.-.• _ - -- Experience in a governmental agency is4 hly desirablorequired. Accreditation shall be by a national or regional accreditation body that is recognized by the Secretary of the United States Department of Education. Licenses; Certificates; Special Requirements: A valid California driver's license and the ability to maintain insurability under the City's vehicle insurance policy. License as a Certified Public Accountant is desirable. 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 class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is regularly required to sit; talk or hear, both in person and by telephone; use hands to finger, handle and feel computers and standard business equipment; and reach with hands and arms. The employee is frequently required to stand and walk. Specific vision abilities required by this job include close vision and the ability to adjust focus. WORK ENVIRONMENT The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. The employee works under typical office conditions, and the noise level is usually quiet. Accountant III Page 3 2013-286 Page 4 Accountant III