HomeMy WebLinkAbout05.C- Human Resources 5.0 .
DOC ID: 2680
CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION
Personnel
From: Allen Parker M/CC Meeting Date: 09/16/2013
Prepared by: Linda Wynn, (909) 384-5161
Dept: Human Resources Ward(s): All
Subject:
Finance Department Reorganization(#2680)
Current Business Registration Certificate: Not Applicable
Financial Impact:
The 2013-14 adopted budget for the Finance Department includes full-time salary allocations for
15 staff members. In addition,the Mayor and Common Council approved and funded a contract
with Urban Futures, Inc. to provide staffing for the four top management positions in the
Department. All full-time salaries are budgeted at top step. The vacancy of five of the accountant
positions allows for some flexibility with filing the vacant positions through the Accountant
Series and staying within the adopted salary budget for the Department. The proposed
reorganization will not require additional appropriations for the current fiscal year.
Motion: Establish Accounting Assistant position, Range 3390, $3105 - $3774/mo.
Approve job description for Accounting Assistant.
Reclassify Accounting Assistant I to Accounting Assistant.
Reclassify Accounting Assistant II to Accounting Assistant.
Delete Accounting Assistant I position.
Delete Accounting Assistant II position.
Establish Accounting Technician position, Range 3410, $3431 - $4170/mo.
Approve job description for Accounting Technician.
Reclassify Accounts Payable Technician to Accounting Technician.
Reclassify Payroll Technician to Accounting Technician.
Delete Accounts Payable Technician position.
Delete Payroll Technician position.
Approve revised job description for Accountant I (Flex).
Establish Accountant II position,Range 3460, $4402 - $5351/mo.
Approve job description for Accountant II.
Approve revised job description for Accountant III.
Reclassify Senior Finance Specialist to Accountant III.
Delete Senior Finance Specialist position.
Approve revised job description for Senior Accountant.
Approve salary adjustment for Senior Accountant from Range 4490, $5113 -
$6215/mo. to Range 4500, $5374 - $6532/mo.
Establish Principal Accountant position, Range 4530, $6242 - $7587/mo.
Approve job description for Principal Accountant.
Updated: 9/10/2013 by Linda Wynn Packet Pg. 42
2680
Approve revised job description for Accounting Manager(U).
Authorize the Human Resources Division Manager to update Resolution Nos. 97-
244 and 2011-218 to reflect these actions.
Authorize the Director of Administrative Services to amend the FY 2013-14
budgets to reflect these actions.
Synopsis of Previous Council Action:
On April 1, 2013, the Mayor and Common Council approved Resolution No. 2013-61,
authorizing execution of a contract with Urban Futures Inc. (UFI) to provide staffing for four(4)
management positions in the Finance Department.
On April 1, 2013, the Mayor and Common Council approved Resolution No. 2013-63
establishing two (2) additional Accountant positions in the Finance Department.
On July 15, 2013, the Mayor and Common Council approved the provisional hiring of two
experienced accountants, with over 25 years of combined government-sector accounting
experience.
On August 22, 2013, the Personnel Committee recommended that the proposed item be
forwarded to the Mayor and Common Council for adoption.
On September 3, 2013, the Mayor and Common Council tabled this item at the request of the
City Manager.
Background:
Over the last few years, the Finance Department has experienced several significant changes,
including the loss of knowledgeable staff with institutional knowledge, the elimination of several
management positions, and the implementation of new financial software, all within a very short
timeframe. For a city of this size and complexity, the Finance Department has been understaffed
for many years.
In February 2013, the Director of Finance resigned along with three other staff accountants. In
April 2013, the Mayor and Common Council approved a contract with UFI to provide contract
employees for four top management positions. The Mayor and Common Council also authorized
the hiring of two additional Accountants. There are currently five vacancies.
Several seasoned finance professionals conducted a complete assessment of the Finance
Department operations, including its current organizational structure, as well as a thorough
assessment of current and proposed staffing levels, work responsibilities, and job duties as
outlined in job descriptions that were individual and not job specific, timeliness of financial
information. This assessment indicated that reorganization and restructure are necessary,
especially with implementation of the new financial system, bankruptcy issues and the
assumption of Successor Agency and HUD grant accounting responsibilities.
Updated:9/10/2013 by Linda Wynn Packet Pg.43
2680
An external recruitment for two Accountant positions was initiated; no qualified candidates
applied and of those that did apply, none had governmental accounting experience. Filling the
vacancies has been a challenge; many qualified accountants are concerned about leaving a secure
job to work for a City in the throes of bankruptcy. It is essential that the City proactively locate
and hire highly-qualified accountants. Existing staff does not have the time or resources to
"train" inexperienced individuals and still perform his/her essential day-to-day duties.
On July 15, 2013, the Mayor and Common Council approved the provisional hiring to two
experienced accountants with over 25 years of combined government-sector experience. These
staff members are very qualified and are sharing the work load, "hitting the ground running" as
the Department moves toward reorganization. Once this reorganization is approved, the
department will recruit to fill the vacant accountant positions.
Recently, staff has been required to dedicate a substantial amount of time to bankruptcy issues,
public information requests, and he/she is now responsible for the Successor Agency and Federal
HUD accounting and financial reporting, all in addition to his/her usual duties. Staff is working
hard, but many factors impede the ability to get caught up, and staying current continues to be a
challenge.
The Human Resources Department surveyed seven surrounding cities, including a review of
finance department organizational structures, job descriptions, job duties, and salaries. This
survey, along with the feedback from seasoned public sector professionals and existing staff, was
used to determine the proposed restructuring of the Finance Department.
The Department is proposing a plan for improving operations. As presented, the proposed
reorganization intends to allow for the following:
• Elimination of specialized position titles that stunt flexibility for both staff and
management.
• Creation of a clearly defined accounting series that allows for the flexibility in assigning
accounting duties to various staff members based on department need and staff
experience.
• Provision for cross training and learning opportunities for staff.
• Clear definition of promotional and growth opportunities for staff.
• The ability to hire and promote within the accountant series based on combined
experience and/or education.
• The hiring of highly qualified staff that has public sector experience.
It also intends to help create more efficiency for assigning work, provide better opportunities to
hire qualified staff, and improve the department structure to address the City's current and future
needs and challenges.
Updated: 9/10/2013 by Linda Wynn Packet Pg.44
`5.
2680
• The Accounting Technician position was created to match the current range for the
Payroll Technician and is in line with the salary survey.
• The Senior Accountant range was adjusted to align within the accountant series positions
and is in line with the salary survey.
• The realignment of the accounting series and job duties will require that the Accounting
Assistant, Accounting Technician and Accountants I & 11 be moved from the General
Unit to the Management/Confidential group. The Accountant III will be moved from the
Middle Management Unit to the Management/Confidential group. The General Unit
representative and the Middle Management Unit representative were both notified and
approved these proposed changes.
• The Accountant I will be a flex position.
• The proposed Accountant Series is as follows:
A. Accounting Assistant, Range 3390, $3105 - $3774/mo.
B. Accounting Technician, Range 3410, $3431 - $4170/mo.
C. Accountant I (Flex), Range 3440, $3984 - $4843/mo.
D. Accountant II, Range 3460, $4402 - $5351/mo.
E. Accountant III, Range 3480, $4864 - $5912/mo.
F. Senior Accountant, Range 4500, $5374 - $6532/mo.
G. Principal Accountant, Range 4530, $6242 - $7587/mo.
H. Accounting Manager(U), Range 4550, $6896 - $8383/mo.
As contract positions are transferred back to the City from the Successor Agency, the City
Manager may initiate further adjustments to the organizational structure, requiring additional
approval by the Personnel Committee and the Mayor and Common Council.
Supporting Documents:
Accounting Assistant.NEW (PDF)
Accounting Technician.NEW JD (PDF)
Accountant I (Flex).Red-lined JD (PDF)
Accountant II.NEW JD (PDF)
Accountant III.Red-lined JD (PDF)
Senior Accountant.Red-lined JD (PDF)
Principal Accountant.NEW JD (PDF)
Accounting Manager U.Red-lined JD(PDF)
Finance Dept Current Org Chart (PDF)
Admin Svc Dpt Proposed Org Chart 2013 (PDF)
Updated:9/10/2013 by Linda Wynn Packet Pg.45
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I ✓
1 RESOLUTION NO.
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO APPROVING AND IMPLEMENTING PRINCIPAL
3 ACCOUNTANT JOB DESCRIPTION AND ESTABLISHING POSITION.
4 NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
5 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
6
7 SECTION 1. The classified position of Principal Accountant, Range 2530, $6,242-
8 $7,587/month, is hereby established and the job description for said position is approved.
9 SECTION 2. The Human Resources Division Manager is hereby authorized to
10 update Resolution Nos. 97-244 and 2011-218 to reflect these actions.
11 SECTION 3. The Director of Administrative Services is hereby authorized to amend
12
13 the FY 2013/14 budget to reflect these actions.
14
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28 MCC oq/110//3
. 0Se
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO APPROVING AND IMPLEMENTING PRINCIPAL
2 ACCOUNTANT JOB DESCRIPTION AND ESTABLISHING POSITION.
3
4 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
5 Common Council of the City of San Bernardino at a meeting
6 thereof, held on the day of , 2013, by the following vote, to wit:
7
8 Council Members: AYES NAYS ABSTAIN ABSENT
9 MARQUEZ
10 JENKINS
11 VALDIVIA
12
SHORETT
13
14 KELLEY
15 JOHNSON
16 MCCAMMACK
17
18
Georgeann Hanna, City Clerk
19
20 The foregoing resolution is hereby approved this day of , 2013.
21
22 Patrick J. Morris, Mayor
23 City of San Bernardino
24 Approved as to form:
JAMES F. PENMAN,
25 City Attorney
26 By:
27
28
NARD��o
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Class Code:
M/CC Date Adopted:
No�•a iN
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Middle Management
EEOC Job Category: Professional
Class Specification
PRINCIPAL ACCOUNTANT
JOB SUMMARY
Under general supervision, provides direction and supervision for professional accounting and
accounting support staff and performs diverse and specialized accounting work which is
complex and invoices significant accountability and decision-making responsibility. Assignments
are broad in scope and allow for a high degree of administrative discretion in its execution.
DISTINGUISHING CHARACTERISTICS
Principal Accountant is in the professional Accountant class series. Incumbents supervise
professional accounting and accounting support staff who perform specialized accounting work.
Incumbents perform difficult and highly detailed analysis and work with staff and departments to
resolve accounting and report issues.
Principal Accountant is distinguished from the Senior Accountant in that the position tends to
prepare elements within the most complex reports such as the State Controller's Report, Grant
Audit Reports, Redevelopment Agency Indebtedness Statements, CPIC and CPFA Component
Unit Financial Statements, CAFR statistical section, AB 1600 report, and payroll. The Principal
Accountant also provides technical guidance to the Senior Accountant, Accountants I-III, Payroll
Technician, Accounting Technician and Accounting Assistant given technical questions
regarding accounting methods and work practices. At the discretion of the Director of
Administrative Services, the Principal Accountant may supervise any staff member within the
Accounting series.
Principal Accountant is distinguished from Accounting Manager (U) in that incumbents in the
latter class performs specialized and complex financial and cost accounting analyses and
participates in the audit of City financial records.
ESSENTIAL DUTIES AND RESPONSIBILITIES
The duties listed below are intended only as illustrations of the various types of work that may
be performed. The omission of specific statements of duties does not exclude it from the
position if the work is similar, related or a logical assignment to this class.
1. Assist the Director of Administrative Services and Fiscal Officer and as required.
2. Plans, organizes, controls, manages and evaluates the work of assigned accounting
staff; with staff, participates in establishing operational plans and initiatives to meet
department goals and objectives; implements departmental plans, work programs,
processes, procedures and policies required to achieve overall department performance
results; coordinates and integrates department functions and responsibilities to achieve
optimal efficiency and effectiveness; participates in developing and monitoring
performance against the annual departmental budget as determined by the Director of
Administrative Services.
Principal Accountant Page 1
3. Plans, organizes, manages, supervises and evaluates the work of the Accounting,
Accounts Payable and Purchasing Sections of the Department as determined by the
Director of Administrative Services.
4. Participates in establishing operational plans and initiatives to meet department goals
and objectives.
5. Implements departmental plans, work programs.
6. Responsible for the monthly, quarterly and annual close process and timely completion.
7. Assists in developing the annual City accounting, including revenue projections and
expenditure estimates.
8. Compiles, reviews, analyzes, prepares and updates a variety of complex accounting,
purchasing and budget schedules.
9. Reviews the accuracy of data flows from linked schedules.
10. Plan, organize, manage complex accounting work related to state and federal grants,
Capital Improvement Projects, Redevelopment Successor Agency_ , and other complex
accounting requirements.
11. Lead the preparation, development and completion of the City's annual external audit
and other special audits.
12. Works with external auditors and City staff to ensure responses are complete, well-
documented and provided in a timely manner.
13. Plans and evaluates the performance of assigned staff; establishes performance
requirements and personal development targets; monitors performance and provides
coaching for performance improvement and development; provides or recommends
compensation and other rewards to recognize performance; takes disciplinary action, up
to and including termination, to address performance deficiencies, subject to
management concurrence, in accordance with the City's human resources policies and
procedures, Civil Service Rules and labor contract provisions as determined by the
Director of Administrative Services.
14. Performs related duties as assigned.
15. Provides quality customer service.
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; Generally
Accepted Accounting Principles, Governmental Accounting Standards Board and
Government Finance Officers Association accounting standards and requirements
applicable to City operations and funding sources.
2. Federal and State laws and requirements for municipal accounting organizations.
3. Principles, types, and uses of automated accounting systems.
4. Principles of business management, office methods, and procedures.
Ability to:
1. Interpret and analyze complex financial data and material, and draw logical conclusions.
2. Understand, interpret and apply laws, rules, regulations, policies and procedures related
to accounting operations.
3. Maintain complex records and prepare reports and financial statements.
4. Establish and maintain effective working relationships.
5. Review the work of subordinate staff and provide direction as necessary.
6. Assist departments and management with a variety of accounting and budgetary
matters, and be motivated by challenges.
7. Communicate clearly and concisely, both orally and in writing.
Principal Accountant Page 2
8. Provide quality customer service.
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, finance or a
closely related field; at least five (5) years of progressively responsible professional finance
and/or accounting experience in a governmental agency, at least two (2) years of which
were in a supervisory capacity. A Master's Degree is highly desirable.
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.
Certified Public Accountant (CPA) credential is desired.
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 class, the employee is regularly required to sit; talk or hear,
in person and by telephone; use hands repetitively to finger, handle, feel or operate standard
office equipment; and reach with hands and arms. The employee is frequently required to stand
and walk; and lift up to 10 pounds.
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.
Principal Accountant Page 3
1 RESOLUTION NO.
RESOLUTION OF THE MAYOR
AND COMMON ON COUNCIL OF THE CITY OF
SAN BERNARDINO APPROVING AND IMPLEMENTING PRINCIPAL
3 ACCOUNTANT JOB DESCRIPTION AND ESTABLISHING POSITION.
4 NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
5 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
6
7 SECTION 1. The classified position of Principal Accountant, Range 2530, $6,242-
8 $7,587/month, is hereby established and the job description for said position is approved.
9 SECTION 2. The Human Resources Division Manager is hereby authorized to
10 update Resolution Nos. 97-244 and 2011-218 to reflect these actions.
11 SECTION 3. The Director of Administrative Services is hereby authorized to amend
12
13 the FY 2013/14 budget to reflect these actions.
14
15
16
17
18
19
20
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22
23
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� l �013
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO APPROVING AND IMPLEMENTING PRINCIPAL
2 ACCOUNTANT JOB DESCRIPTION AND ESTABLISHING POSITION.
3
4 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
5 Common Council of the City of San Bernardino at a meeting
6 thereof, held on the day of , 2013, by the following vote, to wit:
7
8 Council Members: AYES NAYS ABSTAIN ABSENT
9 MARQUEZ
10 JENKINS
11 VALDIVIA
12
SHORETT
13
14 KELLEY
15 JOHNSON
16 MCCAMMACK
17
18 Georgeann Hanna, City Clerk
19
20 The foregoing resolution is hereby approved this day of , 2013.
21
22 Patrick J. Morris, Mayor
City of San Bernardino
23
24 Approved as to form:
JAMES F. PENMAN,
25 City Attorney .� 04, d��
26 By: Imo _ _
27
28 6;2/ a
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5.C.a
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Class Code:
M/CC Date Adopted:
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Office and Clerical
Class Specification
ACCOUNTING ASSISTANT
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JOB SUMMARY E
Under general supervision, performs a variety of responsible accounting support duties in
preparing and processing accounting and financial records, including processing payroll and o
accounting transactions, processing City tax exemption requests, processing purchase
requisitions, purchase orders, manage requests for proposals and other purchasing
transactions; and performs related duties as assigned. c
u-
DISTINGUISHING CHARACTERISTICS o
Accounting Assistant is in the technical accounting support class series. Incumbents perform
functions in support of a variety of financial and accounting operations which range in difficulty
from routine to moderately difficult. Incumbents are expected to exercise initiative in resolving
problems related to assigned functions by referring to applicable City policies and procedures d
applicable and using knowledge gained through experience.
O
Accounting Assistant is distinguished from Accounting Technician in that incumbents in the co
latter classes independently perform more complex technical accounting support duties --
requiring a thorough understanding of City policies and procedures and the application of w
judgment in dealing with more difficult and unusual situations in their areas of responsibility. z
_
ESSENTIAL DUTIES AND RESPONSIBILITIES N
The duties listed below are intended only as illustrations of the various types of work that may N
be performed. The omission of specific statements of duties does not exclude it from the Q
position if the work is similar, related or a logical assignment to this class. c
:r
1. Performs a variety of responsible duties in preparation, administration and maintenance 0
of City accounting transactions and records, ensuring that these functions are carried out
in an accurate, timely manner in accordance with City policies and procedures; prepares Q
and processes requests for payment, journal vouchers and billing advices; calculates
out-of-state sales taxes and provides information to accounting staff for required action; E
maintains and updates spreadsheets for cash receipts, purchasing and other accounting
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transactions. a
2. Receives payments from the public for a variety of purposes, including payment of fees,
fines and NSF checks; issues receipts in accordance with City procedures.
3. Receives, accounts for, orders and batches departmental payroll timesheets; follows up
to obtain any missing timesheets; data enters changes to employee payroll records,
including name and address changes, W-4 changes and voluntary deductions;
processes other employee payroll requests; generates and distributes step increase
reports and memoranda.
Accounting Assistant Page 1
Packet Pg. 46
4. Calculates step increases and retroactive pay for promotions and adjusts anniversary
dates in the payroll system; receives and processes special pay items, such as shift
differentials, incentive pay and tuition reimbursement; maintains spreadsheets of such
pay items for audit purposes.
5. Prints and prepares payroll reports and other documents, including wire transfer
instruction forms, and obtains Treasurer's Office authorization, when required.
6. Receives applications for City tax exemption from mobile home park residents, in person
or by mail; verifies documentation requirements are met and performs income
calculations to determine program eligibility; processes applications if eligibility
requirements are met; answers questions regarding the program and its requirements.
7. Process purchase requisitions/orders, requests for proposal/bid, review bid responses
and recommend lowest responsive bid. Work with operating departments to insure E
completion of required contracts, developing bid specifications, and purchase orders are
within the authorized budget appropriations. o
8. Using established templates, types new bid specifications for departmental purchase
requests and sends for posting and distribution to vendors. _
9. Responds to general inquiries, requests for forms and questions at a public counter. _
U.
GENERAL QUALIFICATIONS o
Knowledge of.'
1. City rules, procedures and practices governing cash receipting, purchasing, payroll and c
time reporting and related financial transactions.
2. Basic procedures and practices, documents and terminology used in processing d
accounting transactions and in financial recordkeeping in assigned areas of
responsibility. c
3. The City's financial accounting system and associated practices and procedures for N
processing accounting information.
4. Standard office practices and procedures. w
5. Customer service practices and telephone etiquette. z
c
Ability to: y
1. Operate a computer using spreadsheet and other standard business software; operate N
other standard office equipment. a
2. Organize, set priorities and exercise sound judgment within established guidelines. c
3. Interpret, apply and reach sound decisions in accordance with City rules, policies and
department procedures. o
4. Make calculations and tabulations and review fiscal and related documents and Q
information accurately and rapidly.
5. Understand and carry out written and oral instructions.
6. Learn and apply new information. s
7. Prepare clear and accurate financial records and reports.
8. Communicate effectively orally and in writing. Q
9. Deal effectively with sensitive and confidential issues and situations.
10. Establish and maintain effective working relationships with supervisors, staff of other
departments, customers, the public 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
Accounting Assistant Page 2
Packet Pg. 47
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 high school or G.E.D. equivalent; at least two years of progressively responsible
experience in performing a variety of financial, budget, and accounting operations,
statistical, purchasing, recordkeeping or cashiering duties. Experience in a public agency is
especially desirable.
Licenses; Certificates; Special Requirements:
None. E
PHYSICAL DEMANDS d
The physical demands described here are representative of those that must be met by an °
d
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. "-
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While performing the duties of this class, the employee is regularly required to sit; talk or hear,
in person and by telephone; use hands repetitively to finger, handle, feel or operate standard c
office equipment; and reach with hands and arms. The employee is frequently required to stand
and walk; and lift up to 10 pounds. 0
Specific vision abilities required by this job include close vision and the ability to adjust focus. c
co
WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee w
encounters while performing the essential functions of this class. Reasonable accommodations z
may be made to enable individuals with disabilities to perform the essential functions.
N
The employee works under typical office conditions and the noise level is usually quiet. y
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Accounting Assistant Page 3
Packet"Pg,,48
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Class Code:
a. M/CC Date Adopted:
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Technicians
Class Specification
ACCOUNTING TECHNICIAN c
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JOB SUMMARY
Under general supervision, performs responsible technical accounting support duties in the
Administrative Services Department to ensure City funds are disbursed to meet financial °
obligations in an accurate and timely manner; prepares, processes and maintains City-wide
payroll and related records; and performs related duties as assigned. _
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DISTINGUISHING CHARACTERISTICS
This is a multiple-position classification, responsible for varied and complex segments of the
accounting and recordkeeping system. N
rn
Accounting Technician is a journey-level class in the technical accounting support class series. `o
Incumbents are assigned to the Administrative Services Department and carry out a high
volume of difficult and technical duties in reviewing and processing City-wide requests for o
payment and payroll, both in strict adherence to City policies and procedures, all applicable N
legal requirements, and sound financial management practices and procedures. Duties and --
responsibilities are carried out independently within the framework of established policies and o
procedures.
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Accounting Technician is distinguished from Accountant I in that incumbents in the latter class
perform accounting duties that require knowledge and the ability to apply professional
accounting theories, principles and practices in the preparation and evaluation of financial and
accounting records, transactions and reports.
ESSENTIAL DUTIES AND RESPONSIBILITIES
The duties listed below are intended only as illustrations of the various types of work that may
be performed. The omission of specific statements of duties does not exclude it from the 0
position if the work is similar, related or a logical assignment to this class. Q
Accounts Payable:
1. Reviews and processes a high volume of accounts payable invoices and requests for E
payment; verifies purchase order/contract numbers, general ledger account numbers, w
proper documentation and authorizations; reviews documents to ensure complete a
accurate information and calculations; examines supporting documentation for accuracy
and completeness; follows up with departments to resolve minor errors or omissions or
returns documents for departments for required actions.
2. Batches requests for payments; verifies correct totals and account numbers; reviews,
verifies and approves accounts payable registers; generates checks and final reports for
management approval; brings to the attention of the Administrative Services Director any
unusual purchases, purchase of fixed assets or other matters; requests approval for
Accounting Technician Page 1
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early release of checks or preparation of manual checks in unusual circumstances;
prepares hand checks in emergency situations and takes to the City Clerk and City
Treasurer for signature; mails or distributes checks to vendors or departments; transmits
positive payment report to the City's bank.
3. Maintains and updates vendor, contractor and consultant contracts, agreements and
lease files and enters data into the accounts payable system.
4. Responds to questions regarding accounts payable policies, procedures and the status
of specific vendor payments; conducts research and processes stop payments for lost or
stolen checks, when required; works with departments to resolve issues regarding the
application of City policy; provides departmental staff information and hands on training
on accounts payable policy and procedures. E
5. Generates 1099s for distribution to vendors and researches and resolves items returned
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by the IRS.
6. Maintains records and files; assists in compiling information and preparing a variety of
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reports, summaries and schedules. _
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Payroll: U-
1. Ensures employees are correctly set up in the payroll system based on the provisions of c
their bargaining unit's MOU, if applicable; verifies, audits, edits and processes employee
payroll data for monthly/semi-monthly and other special employee payrolls in N
accordance with City policies and procedures and labor contact agreement provisions;
verifies accurate reporting of changes in pay, payroll status, taxes and other deductions; o
calculates or reviews the accuracy of calculations for step increases, promotions,
demotions and acting pay, as well as for retroactive pay adjustments and c
separations/terminations; makes adjustments for leaves of absence without pay; verifies 00
and edits data entry of attendance and work hours data; works with departments to
resolve reporting problems and errors; calculates and processes adjustments to 0
individual employee pay to correct errors; verifies the set up of benefit enrollments for
new employees and their payroll deductions, benefits elections and tax changes. W
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2. Processes and data enters special payroll transactions, such as wage assignments,
garnishments and child support payments; makes payroll system adjustments to ensure
appropriate payroll tax treatment of retroactive and other special wages; updates
employee benefit screens for other deductions and direct deposit participation. d
3. Generates and checks trial and final payroll reports and registers; generates paychecks;
processes void and reissued paychecks; ensures timely and accurate posting of payroll c
to the financial accounting system and generates electronic bank deposits; generates
and distributes a variety of system reports and ensures appropriate documentation for 0
audit purposes; generates, reviews, makes adjustments and distributes W-2 forms to a
employees. ._
4. Maintains and updates accumulated leave balances for employees; prepares notices to
employees regarding wage assignments/garnishments; obtains payoff amounts from =
agency or collector and sets up spreadsheets to track payments. w
5. Answers departmental and employee questions regarding by explaining requirements, a
policies and procedures; responds to requests for salary verification.
6. Maintains a variety of records and files; assists in compiling information and preparing a
variety of reports, summaries and schedules.
This position may also be assigned duties related to purchasing and accounting clerical duties
that are similar in nature to those related to payroll or accounts payable.
Accounting Technician Page 2
Packet Pg.50
5.C.b
GENERAL QUALIFICATIONS
Knowledge of.
1. City policies, procedures, practices, terminology and codes used in purchasing, payroll
and accounts payable processing.
2. Basic procedures and practices for processing and recording accounts payable, payroll
and related financial transactions.
3. Operations of the City's purchasing, accounts payable and general ledger, and payroll
systems.
4. Bookkeeping, elementary accounting, the City's payroll system and associated practices
and procedures for processing payroll information and interpreting input and output data. E
5. Operation of computers and standard business software, including word processing and
spreadsheet applications.
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6. Standard office practices and procedures, including filing and the maintenance of
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records.
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7. Customer service practices and telephone etiquette. _
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Ability to: o
1. Operate a computer, calculator and other standard office equipment.
2. Make calculations and tabulations and review fiscal, payroll and related documents N
accurately and rapidly.
3. Make decisions in accordance with City policies and procedures applicable to 0
purchasing, accounts payable, and payroll processing.
4. Understand and carry out written and oral instructions. o
5. Prepare clear and accurate financial and payroll records and reports. 00
6. Organize, set priorities and exercise sound independent judgment within established
policies and procedures.
7. Communicate clearly and effectively, both orally and in writing.
8. Exercise tact and diplomacy in dealing with sensitive, complex and confidential issues W
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and situations. ci
9. Maintain confidential and sensitive information.
10. Establish and maintain effective and courteous working relationships with City staff,
vendors and others encountered in the course of work, in person and by telephone.
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MINIMUM QUALIFICATIONS
Any combination of education and experience that provides the required knowledge, skills, 3
and abilities to perform the essential job duties of the position is qualifying. o
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Education, Training and Experience:
A typical way of obtaining the knowledges, skills and abilities outlined above is graduation
from high school or G.E.D. equivalent; at least three years of progressively responsible E
experience in performing bookkeeping or elementary accounting, financial or statistical w
recordkeeping and payroll duties; or an equivalent combination of training and experience. a
College-level coursework in bookkeeping or accounting from an accredited college or
university is highly desirable.
Licenses; Certificates; Special Requirements:
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy may be required for certain assignments.
Accounting Technician Page 3
Packet Pg. 51
5.C.b
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 repetitively 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. E
Specific vision abilities required by this job include close vision and the ability to adjust focus.
0
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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 U.
may be made to enable individuals with disabilities to perform the essential functions. E
The employee works under typical office conditions, and the noise level is usually quiet. N
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Accounting Technician Page 4
Packet Pg. 52
5.C.c
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Class Code: 30011
M/CC Date Updated: january 24
City of San Bernardino Signature:
-Dire ;Human Resources Division Manager
Bargaining Unit: GeReratManagement/Confidential
EEOC Job Category: Professionals
Class Specification
ACCOUNTANT I FLEX _
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JOB SUMMARY
Under general supervision, performs professional accounting assignments in the preparation o
and maintenance of the City's financial records and reports; and performs related duties as
assigned.
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DISTINGUISHING CHARACTERISTICS "'
Accountant I is the first professional level Glass in the professional Accountant class series. The o
incumbent performs routine to moderately difficult accounting and financial analysis duties to N
provide accurate and timely accounting and financial records and reports for City management _
and departments. Work is performed independently and requires a sound understanding of
professional accounting standards and practices and City accounting procedures. d
Accountant I is distinguished from Accountant II in that an incumbent in the latter class performs o
more difficult accounting duties in reviewing and reconciling accounting and payroll-related data N
and maintaining the City's general ledger.
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Accountant I is further distinguished from accounting technician classes by the need to
understand and apply professional accounting theories, principles and practices in the
preparation and evaluation of financial and accounting records, transactions and reports. d
o:
The Accountant I may be provided on an intermittent or occasional basis, with opportunities to d
cross-train in duties typically assigned to the Accountant II level. U.
Advancement from Accountant I to Accountant ll is not inherent to this classification series. The
complexity of assignments distinguishes the Accountant I from the Accountant 11 job
classification.
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Accountant I may advance to the Accountant II classification after demonstrating proficiency in
performing all of the duties of the higher level class.
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ESSENTIAL DUTIES AND RESPONSIBILITIES Q
The duties listed below are intended only as illustrations of the various types of work that may
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 professional accounting duties in the maintenance of records of revenues,
expenditures and special funds.
Accountant I Flex Page 1
Packet Pg'53
2. Reviews accounting documents to ensure accurate information and calculations and
makes correcting entries.
3. Examines supporting documentation to establish proper authorization and conformance
with agreements, contracts and state and federal requirements.
4. Prepares and maintains control and subsidiary accounting records involving a variety of
transactions and accounts.
5. Prepares journal entries.
6. Performs periodic reconciliation of general ledger, journal and subsidiary ledger
accounts.
7. Analyzes and prepares reports on revenue estimates, expenditures and fund conditions.
8. Compiles and prepares routine accounting schedules and reports. E
9. Maintains spreadsheets and reconciles grant revenue and expenditures to the general
ledger. a
10. Prepares adjusting journal entries.
11. Approves grant claims for processing.
12. Prepares monthly or quarterly billings and invoices for reimbursement from state and
federal grantor agencies, on-line, by telephone or by paper copy. LL
13. Prepares journal entries to record grant credits and grant match charges. o
14. Maintains detailed documentation and records. ;�
15. Monitors the status of grant funds versus budgets. N
16. Identifies variances and prepares account transfers to cover account overages where
permitted by grant provisions. `o
17. Follows up with departments to ensure grant funds are expended in accordance with
I grant agreements. c
18. Works with relevant departments to resolve grant budget and accounting problems and co
issues.
19. Provides guidance on procedures for making purchases out of grant funds where
permitted.
20. Prepares schedules of grant revenues, expenditures and carry-over funds to prepare =
single audit report. -a
21. Serves as liaison with federal and state auditors to provide information and
documentation and respond to questions and issues. x
22. Prepares monthly journal entries to charge-back to all City departments administrative U.
costs, such as fleet, telephone and workers' compensation costs. =
23. Maintains spreadsheets, makes calculations and prepares journal entries to allocate
monthly interest income. _
24. Prepares journal entries to reverse returned checks in revenue accounts. 0
25. Prepares billings to insurance companies for third-party damages to City property. a
26. Maintains a variety of other spreadsheets to track work orders, payments and other
accounting transactions for entry into general and subsidiary ledgers.
27. Compiles information and assists in preparing a variety of reports, summaries and E
schedules.
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GENERAL QUALIFICATIONS
Knowledge of.
1. Principles and practices of general, fund and governmental accounting including grants
accounting.
2. Basic principles and practices of cost accounting, internal control and auditing.
3. Federal, state and local laws, regulations and court decisions applicable to grants
accounting and other assigned areas of responsibility.
Accountant I Flex Page 2
Packet Pg. 54
S.C.c
4. Basic principles and practices of public administration, including budgeting, purchasing,
contract administration and maintenance of public records.
5. Research methods and statistical and financial analysis techniques.
6. Principles and practices of computer-based financial and accounting systems.
7. 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 difficult financial data and operations.
3. Understand, interpret, explain and apply City, state and federal law, codes, ordinances
and regulations and professional accounting standards regulating City financial E
accounting, reporting and recordkeeping.
4. Perform complicated mathematical calculations and analyses. d
5. Prepare clear, concise and comprehensive financial records and reports. °
d
6. Exercise sound independent judgment within established policies and procedures.
7. Establish and maintain effective working relationships with departmental managers, c
staff, representatives of grantor agencies, auditors and others encountered in the course LL
of work. ii
0
MINIMUM QUALIFICATIONS
Any combination of education and experience that provides the required knowledge, skills, and M
abilities to perform the essential hob duties of the position is qualifying. Incumbents will possess o
the most desirable combination of training, skills, and experience, as demonstrated by their past
and current employment. c
Education, Training and Experience: N
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation o
from an accredited four-year college or university with a major in accounting or a closely
related field; atad-at least ones year of responsible professional accounting experience in =
municipal accounting work, including maintenance of the general ledger, hournal entries, -a
accounts payable, payroll, and fixed assets;
e1� -_Technical accounting experience may be substituted on a year-for-year basis a
for the required education, up to a maximum of two years. EX^°r;°RGe iR a gE)y FRMe tal LL
nnnnnv is
-referred
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Accreditation shall be by a national or regional accreditation body that is recognized by the
Secretary of the United States Department of Education. 0
Licenses, Certificates, Special Requirements: a
A valid California driver's license and the ability to maintain insurability under the City's d
vehicle insurance policy. Ec
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PHYSICAL DEMANDS Q
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
I
Accountant I Flex Page 3
Packet'Pg.55
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. d
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Packet Pg.56
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Class Code:
•,np , M/CC Date Adopted:
�pE0 �$
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Professionals
Class Specification
ACCOUNTANTII
JOB SUMMARY
Under general supervision, performs professional municipal accounting assignments of above- E
average difficulty in the supervision and maintenance of financial records; has responsibility of a
assigned functional areas of the accounting system; and performs related duties as assigned. o
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DISTINGUISHING CHARACTERISTICS c
Accountant II is the professional journey-level class in the professional Accountant class series. c
The incumbent performs work independently and requires a thorough understanding of "-
accounting principles and practices as applied in a municipal agency accounting environment, o
as well as substantial familiarity with City's accounting and financial management practices and N
procedures. Supervision is received from the Accounting Manager or from the Director of E
Administrative Services, or designee. a�
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The Accountant II may perform some, or all, of the duties typically assigned to the Accountant I
classification on an as-needed basis, in addition to performing higher level accounting and o
finance work as described herein. N
Advancement from Accountant II to Accountant III is not inherent to this classification series.
The complexity of assignments distinguishes the Accountant II from the Accountant III job w
classification. z
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ESSENTIAL DUTIES AND RESPONSIBILITIES
The duties listed below are intended only as illustrations of the various types of work that may 3
be performed. The omission of specific statements of duties does not exclude it from the 0
position if the work is similar, related or a logical assignment to this class.
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1. Provides courteous and expeditious customer service to the general public and City
department staff. s
2. Performs a wide range of moderate-level general accounting, fund accounting, financial r
analysis, auditing and financial reporting work; maintains financial records for specially- a
funded programs, preparing budgets, accounting for and reporting revenues and
expenditures, prepares reports of findings and recommendations.
3. Performs a wide variety of cost accounting related to supply, material, equipment and
labor costs; monitors health insurance and retirement system records; maintains
accounting records; audits accounts payable documents; analyzes accounting and
reporting requirements of reports and establishes appropriate accounting procedures;
prepares accounting-related reports, claims and statements.
4. Develops accounting forms; develops new accounting and internal control procedures;
maintains control records.
Accountant II Page 1
Packet Pg.57'
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S.C.d
5. Collects and compiles information for assigned studies and prepares summaries, reports
and recommendations, as appropriate; assists in the development of accounting
systems, procedures, policies and manuals; operates computer terminal equipment,
calculators and other specialized office equipment.
6. Routinely adheres to and maintains a positive attitude towards City and department
goals.
7. Performs related work as required.
GENERAL QUALIFICATIONS
Knowledge of:
1. Accounting principles, practices and methods.
2. Methods and techniques of financial analysis and research procedures.
3. Data processing as it relates to financial and fiscal record-keeping and reporting. E
4. Business math. cc
5. Modern office procedures, methods and equipment including computers and related o
software.
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6. Pertinent Federal, State and local laws, codes and regulations.
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Ability to: u-
1. Make arithmetic computations quickly and accurately. o
2. Operate a variety of office equipment including computers and applicable software
applications.
3. Establish accounting systems, procedures and controls. a,
4. Classify fiscal documents and transactions. d
5. Perform statistical and financial analysis.
6. Gather, organize and analyze financial information and arrive at sound conclusions. o
7. Prepare clear and concise reports and other materials. N
8. Read, understand, interpret and apply laws, policies , rules, contracts, guidelines and
professional practices related to accounting, financial and fiscal practices and record-
keeping.
9. Understand and carry out oral and written instructions. Z
10. Establish and maintain effective relationships with those contacted in the course of work.
ca
MINIMUM QUALIFICATIONS c
Any combination of education and experience that provides the required knowledge, skills, and 0
abilities to perform the essential job duties of the position is qualifying. Incumbents will possess a
the most desirable combination of training, skills, and experience, as demonstrated by their past
and current employment.
E
Education, Training and Experience: 0
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation Q
from an accredited four-year college or university with a major in accounting or a closely
related field with a concentration in accounting; at least two (2) years of responsible
professional accounting experience in municipal accounting work, including maintenance of
the general ledger,journal entries, accounts payable, payroll, and fixed assets.
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:
Accountant II Page 2
Packet Pg. 58
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy.
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. E
Specific vision abilities required by this job include close vision and the ability to adjust focus. o
a�
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 U-
may be made to enable individuals with disabilities to perform the essential functions. The o
employee works under typical office conditions, and the noise level is usually quiet.
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Accountant II Page 3
Packet Pg. 59
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Class Code: 20013
M/CC Date Updated: january 24 2011
City of San Bernardino Signature:
DoFeGto;,Human Resources Division Manager
Bargaining Unit: Middle Management Management/Confidential
EEOC Job Category: Professionals
Class Specification
ACCOUNTANT III
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JOB SUMMARY E
Under direction, performs advanced journey-level professional accounting assignments in the M
preparation and maintenance of the City's financial records and reports; and performs related o
duties as assigned.
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DISTINGUISHING CHARACTERISTICS c
Accountant III is the advanced journey-level class in the professional Accountant class series. U_
The incumbent performs accounting and financial analyses and related assignments ranging c
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, d
as well as substantial familiarity with City's accounting and financial management practices and M
procedures. c
N
Accountant III is distinguished from Senior Accountant in that an incumbent
in the latter class assists the Principal Accountant in managing the work of professional and °
technical accounting staff es the w erk of 00006Infirm 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
be performed. The omission of specific statements of duties does not exclude them it from the c
position if the work is similar, related or a logical assignment to this class. 0
1. Performs complex and technical accounting duties in the maintenance of records of a
Y
revenues, expenditures and special funds; prepares analyses, spreadsheets, schedules,
journal entries and reconciliations to produce accurate financial reports and footnotes; E
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; Q
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 Page 1
Packet Pg.60
3. 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. 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.
5. 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. E
6. Assists in preparing the annual CAFR, including preparation of working trial balances, a
schedules, footnotes, reconciliations, disclosures and various supporting documentation; d
generates reports, schedules, working papers and other accounting records for the City's °
outside independent auditors. _
7. Reviews, develops and recommends accounting control methods to improve existing
procedures; ensures conformity with City policies and procedures and professional LL
accounting standards. o
8. Reviews and approves petty cash vouchers and replenishment of funds.
N_
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GENERAL QUALIFICATIONS
Knowledge of. `o
1. Principles and practices of general, fund and governmental accounting including W
financial statement preparation and methods of financial control and reporting. c
2. Principles and practices of cost and fixed asset accounting. o
3. Internal control and audit principles and practices.
4. Generally Accepted Accounting Principles, Governmental Accounting Standards Board °
and Government Finance Officers Association accounting
standards and requirements.
5. Principles and practices of public agency budgeting. -b
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. 0
9. Principles and practices of computer-based financial and accounting systems. a
10. Principles and practices of sound business communication.
c
d
Ability to: E
1. Operate a computer and spreadsheet software and other standard office equipment.
2. Analyze and make sound recommendations on complex financial data and operations. Q
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.
5. Develop and implement financial procedures and internal controls.
6. Perform complicated mathematical calculations and analyses.
Accountant III Page 2
Packet Pg.61
5.C.e
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.
E
Education, Training and Experience:
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation o
from an accredited four-year college or university with a major in accounting or a closely
related field; and-at least three-four 4 years of progressively responsible professional 0
accounting experience in municipal accounting work, including maintenance of the general c
ledger, journal entries, accounts payable, payroll, and fixed assets; OF an equivalent U.
nnmhinatiOR of tFaininn and expeFinnno. Experience in a governmental agency is highly c
desiFab erequired.
N
Accreditation shall be by a national or regional accreditation body that is recognized by the
Secretary of the United States Department of Education. 0
Licenses; Certificates; Special Requirements: c
A valid California driver's license and the ability to maintain insurability under the City's c
vehicle insurance policy.
0
License as a Certified Public Accountant is desirable.
PHYSICAL DEMANDS -a
The physical demands described here are representative of those that must be met by an W
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. c
0
While performing the duties of this job, the employee is regularly required to sit; talk or hear, a
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. E
t
Specific vision abilities required by this job include close vision and the ability to adjust focus.
2
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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
1 acket Pg.62
�"^ s Class Code: 10063
M/CC Date Updated: jaRuary 24, 'f11
ED
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Professionals
Class Specification
SENIOR ACCOUNTANT c
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JOB SUMMARY
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Under direction, performs advanced professional level accounting assignments in the d
preparation and maintenance of the City's financial records and reports; supervises clerical and
subordinated accounting personnel; and performs related duties as assigned.
c
DISTINGUISHING CHARACTERISTICS U_
Senior Accountant is an advanced professional level position in the accounting series. The o
incumbent performs accounting and financial analyses and related assignments ranging from �o
moderately difficult to complex to provide accurate and timely accounting and financial records N
and reports to support sound decision making and ensure appropriate public disclosure and
accountability. The incumbent assists the Principal Accountant or designee c
in managing the work of professional and technical accounting staff. Work involves
independent judgment and requires a thorough knowledge of accounting principles and c
practices as applied in a municipal agency accounting environment, as well as substantial co
familiarity with City's accounting and financial management practices and procedures.
Assignments are broad in scope and allow for a high degree of administrative discretion in their o
execution. v
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Senior Accountant is distinguished from Principal Accountant or designee
in that an incumbent in the latter class diFe^+l„ manage the ,mark of annn6 rnfing staff engager! in
City's ma Rtaining the Y
tatemen+c and reports performs difficult and highly detailed analysis and works with staff and
departments to resolve accounting and report issues. '
0
ESSENTIAL DUTIES AND RESPONSIBILITIES a
L
The duties listed below are intended only as illustrations of the various types of work that may 00
be performed. The omission of specific statements of duties does not exclude them from the
position if the work is similar, related or a logical assignment to this class.
c
as
1. Performs complex and technical accounting duties in the maintenance of records of E
revenues, expenditures and special funds; prepares analyses, spreadsheets, schedules,
journal entries and reconciliations to produce accurate financial reports and footnotes; Q
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.
Senior Accountant Page 1
Packet Pg.63
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.
3. 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. 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. E
5. Audits departmental accounting records and conducts specialized studies and analyses;
develops findings and recommendations for management consideration; prepares d
quarterly and annual tax returns for sales and use tax as well as fuel use and unclaimed
d
property filings. _
6. Assists in preparing the annual CAFR, including preparation of working trial balances, _
schedules, footnotes, reconciliations, disclosures and various supporting documentation; U_
generates reports, schedules, working papers and other accounting records for the City's o
outside independent auditors.
7. Reviews, develops and recommends accounting control methods to improve existing c
procedures; ensures conformity with City policies and procedures and professional a�
accounting standards. o
8. Assists in the preparation of the City's Capital Improvement Program; develops and
prepares various schedules and documents related to the CIP. c
9. Assists as required in the preparation of the City's annual budget. Prepares various 00
schedules as needed.
10. Assists the Principal Accountant in managing and reviewing the o
work of clerical and accounting staff as needed.
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GENERAL QUALIFICATIONS -a
Knowledge of. (D
1. Principles and practices of general, fund and governmental accounting including c
financial statement preparation and methods of financial control and reporting.
2. Principles and practices of cost and fixed asset accounting. o
3. Internal control and audit principles and practices.
4. Generally Accepted Accounting PrinciplesAAR, Governmental Accounting Standards `
BoardA,&R and Government Finance Officers Association accounting standards and °-
requirements. d
5. Principles and practices of public agency budgeting.
6. Federal, state and local laws, regulations and court decisions applicable to assigned
areas of responsibility. E
7. Basic principles and practices of public administration, including budgeting, purchasing,
contract administration and maintenance of public records. a
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.
Senior Accountant Page 2
Packet Pg.`64
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.
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. c
9. Establish and maintain effective working relationships with City managers, staff, auditors E
and others encountered in the course of work.
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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 U_
and current employment. E
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Education, Training and Experience: N
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 o
related field; and-at least four t4lyears of progressively responsible professional accounting
experience;—or an equiva entc-e,nbiRat+e^ of training and experinnGe. €xpeFienEe in a
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governmental agency is highly rinoirahln
Accreditation shall be by a national or regional accreditation body that is recognized by the o
Secretary of the United States Department of Education.
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Licenses; Certificates; Special Requirements: -�
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy. c
License as a Certified Public Accountant is desirable. o
PHYSICAL DEMANDS a
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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 r
functions. o=,
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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 a
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
Senior Accountant Page 3
Packet Pg.65
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.
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ur x Class Code:
4� n 1 M/CC Date Adopted:
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Professional
Class Specification
PRINCIPAL ACCOUNTANT
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JOB SUMMARY
Under general supervision, provides direction and supervision for professional accounting and a
accounting support staff and performs diverse and specialized accounting work which is o
complex and invoices significant accountability and decision-making responsibility. Assignments
are broad in scope and allow for a high degree of administrative discretion in its execution.
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DISTINGUISHING CHARACTERISTICS
Principal Accountant is in the professional Accountant class series. Incumbents supervise 0
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professional accounting and accounting support staff who perform specialized accounting work. N
Incumbents perform difficult and highly detailed analysis and work with staff and departments to
resolve accounting and report issues. o
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Principal Accountant is distinguished from the Senior Accountant in that the position tends to
prepare elements within the most complex reports such as the State Controller's Report, Grant
Audit Reports, Redevelopment Agency Indebtedness Statements, CPIC and CPFA Component
Unit Financial Statements, CAFR statistical section, AB 1600 report, and payroll. The Principal o
Accountant also provides technical guidance to the Senior Accountant, Accountants 1-III, Payroll
Technician, Accounting Technician and Accounting Assistant given technical questions w
regarding accounting methods and work practices. At the discretion of the Director of Z
Administrative Services, the Principal Accountant may supervise any staff member within the
Accounting series.
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Principal Accountant is distinguished from Accounting Manager (U) in that incumbents in the a
latter class performs specialized and complex financial and cost accounting analyses and i
participates in the audit of City financial records. °-
ESSENTIAL DUTIES AND RESPONSIBILITIES a`
The duties listed below are intended only as illustrations of the various types of work that may
be performed. The omission of specific statements of duties does not exclude it from the
position if the work is similar, related or a logical assignment to this class.
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1. Assist the Director of Administrative Services and Fiscal Officer and as required. a
2. Plans, organizes, controls, manages and evaluates the work of assigned accounting
staff; with staff, participates in establishing operational plans and initiatives to meet
department goals and objectives; implements departmental plans, work programs,
processes, procedures and policies required to achieve overall department performance
results; coordinates and integrates department functions and responsibilities to achieve
optimal efficiency and effectiveness; participates in developing and monitoring
performance against the annual departmental budget as determined by the Director of
Administrative Services.
Principal Accountant Page 1
Packet Pg.67
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3. Plans, organizes, manages, supervises and evaluates the work of the Accounting,
Accounts Payable and Purchasing Sections of the Department as determined by the
Director of Administrative Services.
4. Participates in establishing operational plans and initiatives to meet department goals
and objectives.
5. Implements departmental plans, work programs.
6. Responsible for the monthly, quarterly and annual close process and timely completion.
7. Assists in developing the annual City accounting, including revenue projections and
expenditure estimates.
8. Compiles, reviews, analyzes, prepares and updates a variety of complex accounting, +,
purchasing and budget schedules.
9. Reviews the accuracy of data flows from linked schedules.
10. Plan, organize, manage complex accounting work related to state and federal grants, a
Capital Improvement Projects, Redevelopment Successor Agency, and other complex o
accounting requirements. CD
11. Lead the preparation, development and completion of the City's annual external audit
and other special audits. _
ii
12. Works with external auditors and City staff to ensure responses are complete, well- E
documented and provided in a timely manner. 2
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13. Plans and evaluates the performance of assigned staff; establishes performance N
requirements and personal development targets; monitors performance and provides
coaching for performance improvement and development; provides or recommends o
compensation and other rewards to recognize performance; takes disciplinary action, up
to and including termination, to address performance deficiencies, subject to
management concurrence, in accordance with the City's human resources policies and
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procedures, Civil Service Rules and labor contract provisions as determined by the N
Director of Administrative Services. o
14. Performs related duties as assigned.
15. Provides quality customer service. w
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GENERAL QUALIFICATIONS
Knowledge of.- _
1. Principles and practices of general, fund and governmental accounting including 0
financial statement preparation and methods of financial control and reporting; Generally a
Accepted Accounting Principles, Governmental Accounting Standards Board and
Government Finance Officers Association accounting standards and requirements Q
applicable to City operations and funding sources.
2. Federal and State laws and requirements for municipal accounting organizations. a`
3. Principles, types, and uses of automated accounting systems.
4. Principles of business management, office methods, and procedures.
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Ability to:
1. Interpret and analyze complex financial data and material, and draw logical conclusions. a
2. Understand, interpret and apply laws, rules, regulations, policies and procedures related
to accounting operations.
3. Maintain complex records and prepare reports and financial statements.
4. Establish and maintain effective working relationships.
5. Review the work of subordinate staff and provide direction as necessary.
6. Assist departments and management with a variety of accounting and budgetary
matters, and be motivated by challenges.
7. Communicate clearly and concisely, both orally and in writing.
Principal Accountant Page 2
Packet Pg. 68
8. Provide quality customer service.
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, finance or a E
closely related field; at least five (5) years of progressively responsible professional finance
and/or accounting experience in a governmental agency, at least two (2) years of which a
were in a supervisory capacity. A Master's Degree is highly desirable. o
as
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: o
A valid California driver's license and the ability to maintain insurability under the City's N
vehicle insurance policy.
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Certified Public Accountant(CPA) credential is desired.
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PHYSICAL DEMANDS Q
I The physical demands described here are representative of those that must be met by an N
employee to successfully perform the essential functions of this class. Reasonable o
accommodations may be made to enable individuals with disabilities to perform the essential
functions. w
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While performing the duties of this class, the employee is regularly required to sit; talk or hear,
in person and by telephone; use hands repetitively to finger, handle, feel or operate standard
office equipment; and reach with hands and arms. The employee is frequently required to stand o'
and walk; and lift up to 10 pounds. Q
Specific vision abilities required by this job include close vision and the ability to adjust focus.
c
WORK ENVIRONMENT a
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. a
Principal Accountant Page 3
Packet 7P7j7>69
aryo
s Class Code: 10861
"ova t M/CC Date Updated: January 24, 2011
City of San Bernardino Signature:
Di-r e , Human Resources Division Manager
Bargaining Unit: Management/Confidential
EEOC Job Category: Officials and Administrators
Class Specification
ACCOUNTING MANAGER (U)
JOB SUMMARY m
Under direction, plans, organizes and manages the work of accounting staff in the preparation o
and maintenance of the City's financial records and reports; prepares financial statements and
reports; performs complex and difficult financial and accounting analyses; and performs related
duties as assigned. it
DISTINGUISHING CHARACTERISTICS .2
Accounting Manager is responsible for maintenance of the City's centralized accounting N
records, including the general ledger, reviewing decentralized accounting information and u
preparing periodic and annual financial statements and reports of accounting and financial o
transactions, activities and funds. The incumbent may manage naanage-&—the work of
professional and technical accounting staff engaged in processing accounting transactions to
the general ledger as determined by the Director of Administrative Services, reconciling o
accounts and preparing adjustments. Further, the incumbent performs specialized and complex
1y financial and cost accounting analyses and participates in the audit of City financial records. 0
Assignments are broad in scope and allow for a high degree of administrative discretion in their 'a
execution.
ESSENTIAL DUTIES AND RESPONSIBILITIES �
The duties listed below are intended only as illustrations of the various types of work that may
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.
R
1. Plans, organizes, controls, manages and evaluates the work of assigned accounting
staff; with staff, participates in establishing operational plans and initiatives to meet =
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department goals and objectives; implements departmental plans, work programs,
processes, procedures and policies required to achieve overall department performance 0
results; coordinates and integrates department functions and responsibilities to achieve Q
optimal efficiency and effectiveness; participates in developing and monitoring
performance against the annual departmental budget as determined by the Director of
Administrative Services.
2. Plans and evaluates the performance of assigned staff; establishes performance w
requirements and personal development targets; monitors performance and provides a
coaching for performance improvement and development; provides or recommends
compensation and other rewards to recognize performance; takes disciplinary action, up
to and including termination, to address performance deficiencies, subject to
management concurrence, in accordance with the City's human resources policies and
procedures, Civil Service Rules and labor contract provisions as determined by the
Director of Administrative Services.
Accounting Manager(U) Page 1
Packet Pg:70 !.
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3. In conjunction with the Director of Administrative Services Provides leadership and
works with staff to develop and maintain a high performance, customer service-oriented
work environment that supports achieving the City's mission, strategic goals and core
values.
4 ,9ranage?-GCoordinates and participates in the work of staff engaged in booking financial
transactions and maintenance of the general ledger, subsidiary ledgers and other
accounting records; oversees the reconciliation of accounts and records; maintains
specialized accounting and financial records for enterprise funds and assessment
districts; provides professional recommendations on complex situations involving the
booking of expenses; provides direction on difficult and unusual accounting and
reporting issues; audits and monitors City accounting activities to ensure compliance V_
with legal and regulatory requirements and mandates; maintains and updates the City's d
Chart of Accounts in coordination with the Director of Administrative Services. o
5. Manages, supervises and participates in preparation of interim and annual financial
statements, schedules, working papers and notes; supervises and prepares periodic
financial reports to departments, City management, City Council and other U.
organizations; researches and works with department heads and other managers to E
resolve accounting and reporting problems and discrepancies; performs a variety of °
complex financial and accounting analyses including cost accounting analyses for N
specific programs and operations; coordinates and participates in preparation of the M
annual CAFR and approves the final document for publication. °'
0
6. Formulates and implements or recommends accounting policies, procedures and
internal controls to ensure the integrity of City financial operations and compliance with
all legal requirements in coordination with the Director of Administrative Services. co
7. Supervises and coordinates staff activities in preparing working papers and documents
for and responding to the requests and inquiries from the City's outside independent o
auditors; reviews and prepares responses to audit findings as determined by the Director
of Administrative Services.
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8. Performs a variety of complex analyses and special projects as assigned.
W
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GENERAL QUALIFICATIONS
Knowledge of:
1. Principles and practices of general, fund and governmental accounting including c
financial statement preparation and methods of financial control and reporting. M
2. Principles and practices of cost and fixed asset accounting.
3. Internal control and audit principles and practices. E
4. Generally Accepted Accounting Principles, Governmental Accounting Standards Board
and Government Finance Officers Association accounting 0
standards and requirements. Q
5. Principles and practices of public agency budgeting.
6. Principles, methods, practices and legal requirements for public agency capital
financing.
7. Federal, state and local laws, regulations and court decisions applicable to assigned
areas of responsibility. Q
8. City operations, functions and challenges and associated financial management issues.
9. Principles and practices of public administration, including budgeting, purchasing,
contract administration and maintenance of public records.
10. Research methods and statistical and financial analysis techniques.
11. Principles and practices of computer-based financial and accounting systems.
12. Principles and practices of sound business communication.
Accounting Manager(U) Page 2
I
Packet Pg.71
13. Principles and practices of effective management and supervision.
14. City human resources policies and procedures, Civil Service Rules and labor contract
provisions.
Ability to:
1. Plan, manage, coordinate and integrate the work of staff engaged in preparing and
maintaining City-wide financial records and reports.
2. Analyze and make sound recommendations on complex accounting and financial issues,
data and operations.
3. Understand, interpret, explain and apply federal, state and local policy, law, regulations E
and court decisions regulating the City's financial accounting, reporting and record _
keeping.
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4. Develop and implement sound financial and accounting procedures and controls. o
5. Communicate clearly and effectively, orally and in writing.
6. Prepare clear, concise and comprehensive financial statements, reports,
correspondence, studies and other written materials. U.
7. Exercise sound, expert independent judgment within general policy guidelines. E
8. Exercise tact and diplomacy in dealing with sensitive and complex issues and situations. 2
9. Establish and maintain effective working relationships with the City Manager, department N
directors and managers, auditors, staff, the public and others encountered in the course
of work. L
0
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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 N
the most desirable combination of training, skills, and experience, as demonstrated by their past o
and current employment.
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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, finance or a
closely related field; af44-at least five-six 6 years of progressively responsible professional
finance and/or accounting experience in a governmental agency, at least two years of
which were in a supervisory capacity.;
. A Master's Degree is
highly desirable. _
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Accreditation shall be by a national or regional accreditation body that is recognized by the 0
Secretary of the United States Department of Education. a
Licenses; Certificates; Special Requirements:
A valid California driver's license and the ability to maintain insurability under the City's E
vehicle insurance policy.
.r
License as a Certified Public Accountant is preferred. a
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.
Accounting Manager(U) Page 3
Packet Pg. 72
While performing the duties of this job, the employee is re regularly required to sit; talk or hear,
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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 r
encounters while performing the essential functions of this class. Reasonable accommodations
may be made to enable individuals with disabilities to perform the essential functions. E
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The employee works under typical office conditions, and the noise level is usually quiet. o
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