HomeMy WebLinkAbout05.H- Human Resources RESOLUTION (ID# 2880) DOC ID: 2880 A
CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION
Personnel
From: Helen Tran M/CC Meeting Date: 01/21/2014
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Prepared by: Linda Wynn, (909) 384-5161
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Dept: Human Resources Ward(s): All
Subject:
Resolution of the Mayor and Common Council of the City of San Bernardino Establishing an
Accountant Series Within the Administrative Services Department, Approving New Job
Descriptions, and Authorizing the Reorganization/Restructuring Necessary to Accommodate
This Series. (#2880)
Current Business Registration Certificate: Not Applicable
Financial Impact:
The 2013-14 adopted budgets include full-time salary allocation for 15 staff members in the
Finance Division. In addition,the Mayor and Common Council approved and funded a contract
with UFI to provide staffing for several top management positions in the division. All full-time
salaries are budgeted at top step. The vacancy of three of the accounting positions allows for
some flexibility with filling the vacant positions throughout the Accountant series and stay
within the adopted salary budget for the division. The proposed reorganization will not require
F additional appropriations for the current fiscal year.
Motion: Adopt the Resolution.
Synopsis of Previous Council Action:
Due to the lack of quorum,the Personnel Committee Chairman recommended this item be
forwarded to Mayor and Common Council.
Background:
The Bankruptcy Court,key creditors and the Federal Mediation Judge have made it clear that the
City must provide accurate and timely financial information and data. In order to accomplish
this, the following reorganization and restructuring are required.
As a result of a complete review of the Finance Division's organizational structure, a restructure
and reorganization is necessary. A thorough assessment was made of the division, including
current and proposed staffing levels, work responsibilities, and job duties by position. There
have been numerous changes in work load and processes due to the new finance system
implementation, bankruptcy issues and the assumption of Successor Agency and HUD grant
accounting responsibilities. The following is a plan for improving the operations of the division
and other operating departments. There will be future adjustments to this organizational plan as
the contract positions are transferred back to the City and as the City Manager makes other
organizational adjustments.
Over the course of the last few years, the Division has gone through several significant changes
Updated: 1/14/2014 by Georgeann"Gigi"Hanna A pacwet pg"'100
2880
including the loss of key staff, the elimination of several management positions, and
implementation of new finance software within a very short and unreasonable timeframe. For a
city the size and complexity of San Bernardino, the Finance Division has been understaffed for
many years.
In addition, finance staff has now been required to spend a substantial amount of time on
bankruptcy issues, public information requests and is now responsible for the Successor Agency
and Federal HUD accounting and financial reporting, in addition to normal financial duties.
City staff is working hard, but due to many factors, the ability to get caught up and stay current
continues to be a challenge. The implementation of the new finance system is not complete for
several modules and staff has not been adequately trained by New World in certain processes.
Staff is still dealing with implementation flaws and will need ongoing New World support to get
certain modules fully functional. The continual loss of knowledgeable staff with institutional
knowledge further impacts the division. The City has very few written policies and procedures
and those that are in place need to be updated due to the changes in processes required by the
new finance system.
In February 2013, the Director of Finance announced his resignation along with two other staff
accountants. A third accountant retired in August. In April 2013, the Mayor and Common
Council approved a contract with Urban Futures Inc. (UFI) to provide contract employees for
several top management positions, along with the authorization to hire two additional City
accountants. On September 16, 2013, the City hired David Cain as the City's CFO and Director
of Administrative Services. The Mayor and Common Council have also approved a Principal
Accountant position and a revised job description for the position of Accountant III. Three
highly qualified and experienced accountants have been hired to fill the Principal Accountant,
Accountant I and Accountant III vacancies. Currently, there are three vacancies remaining.
It is essential that the City find and hire highly qualified accountants and proactively reach out to
encourage such individuals to apply with the City. The current staff does not have the time or
resources to "train" inexperienced individuals and still perform his/her essential day-to-day job
duties.
Analysis:
A complete assessment was made of the Finance Division's operations by several seasoned
finance professionals. A review was made of day-to-day operations, staffing levels, work load,
timeliness of financial information, specific work responsibilities, and job duties as outlined in
job descriptions that were individual and not job specific. It was clear that there needed to be
more flexibility in assigning tasks and a desire on the part of staff to have the opportunity to
cross train and learn other parts of the division's operations. Feedback has been solicited from
each member of the division as to his/her recommendations, concerns and desires for the
operations of the division; many have expressed a desire to have more cross training, as well as
clear growth opportunities.
The review also identified the need for redistributing existing and new work load responsibilities
to a qualified group of accountants. Substantial time is required to address the myriad of
ca, 1 bankruptcy issues, along with assuming day-to-day Successor Agency and Federal HUD
Updated: 1/14/2014 by Georgeann"Gigi"Hanna A Paget p "
2880
accounting responsibilities.
There is also a need to improve many of the internal processes due to the new finance system
implementation. At the time the new finance system was put in place, the City completely
changed its processes to decentralize Purchasing, Billings (Accounts Receivable), Accounts
Payable, and Cash Receipts. Staff now spends time supporting staff members in other operating
departments in the use of the new finance software system. A considerable amount of time is
being spent identifying and correcting issues made at the department level due to this
decentralization.
Future adjustments will be made to the proposed organizational structure as contract positions
return to the City, full staffing is accomplished and the City Manager makes other organizational
changes.
The Human Resources Division conducted a survey of seven surrounding cities including a
review of Finance Department organizational structures, job descriptions and job duties, and
salary comparisons. This survey, along with the feedback from seasoned public sector
professionals, existing staff and legal advice,was used to determine the proposed restructuring of
the Finance Division.
The proposed reorganization, as presented, 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.
The proposed reorganization, as presented, intends to help create more efficiency for assigning
work, better opportunities to hire qualified staff, and improve the division's structure to address
the City's current and future needs and challenges.
• The Accounting Assistant position was created to align with the salary survey and the
Accounting Assistant II pay range.
• The Accounting Technician position was created to match the current range for the
Payroll Technician and is in line with the salary survey.
• The realignment of the Accounting series and job duties will not require any changes in
bargaining units.
• The Accountant I will be a flex position.
Establish the Accountant Series as follows:
• Accounting Assistant, Range 1390, $3,105 - $3,774/mo.
Updated: 1/14/2014 by Georgeann"Gigi"Hanna A
2880
• Accounting Technician, Range 1410, $3,431 - $4,170/mo.
• Accountant I (Flex), Range 1440, $3,984 - $4,843/mo.
• Accountant II, Range 1460, $4,402 - $5,351/mo.
• Accountant III, Range 2480, $4,864 - $5,912/mo.
• Principal Accountant, Range 2530, $6,242 - $7,587/mo.
• Accounting Manager(U), Range 4550, $6,896 - $8,383/mo.
Recommendations:
I. Approve the Accountant Series
2. Establish Accounting Assistant position, Range 1390, $3,105 - $3,774/mo;
3. Approve job description for Accounting Assistant position
4. Reclassify Accounting Assistant I position to Accounting Assistant position
5. Reclassify Accounting Assistant II position to Accounting Assistant position
6. Delete Accounting Assistant I position
7. Delete Accounting Assistant II position
8. Establish Accounting Technician position, Range 1410, $3,431 - $4,170/mo
9. Approve job description for Accounting Technician position
10. Reclassify Accounts Payable Technician position to Accounting Technician position
11. Delete Accounts Payable Technician position
12. Approve revised job description for Accountant I (Flex) position
13. Establish Accountant II position, Range 1460, $4,402 - $5,351/mo
14. Approve job description for Accountant II position
15. Approve revised job description for Accountant III position
16. Approval revised job description for Principal Accountant position
17. Delete Senior Accountant position
18. Approve revised job description for Accounting Manager(U) position
City Attorney Review:
Supporting Documents:
reso 2880 (PDF)
Org Chart.Dec 2013 (XLSX)
Finance Reorg Matrix 1-9-14 (PDF)
Survey Summary New Positions Only (XLSX)
Accounting Assistant.NEW (DOC)
Accounting Technician.NEW(DOC)
Accountant I (Flex).30011 (DOC)
Accountant ILNEW (DOC)
Accountant I11.20013 - REVISED (DOC)
Principal Accountant.20019 REVISED (DOC)
Accounting Manager U.10861 REVISED (DOC)
Updated: 1/14/2014 by Georgeann"Gigi" Hanna A P i6k' 103
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I RESOLUTION NO.
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SA
BERNARDINO ESTABLISHING AN ACCOUNTANT SERIES WITHIN THE
3 ADMINISTRATIVE SERVICES DEPARTMENT, APPROVING NEW JO
DESCRIPTIONS, AND AUTHORIZING THE REORGANIZATION/RESTRUCTURIN
4 NECESSARY TO ACCOMMODATE THIS SERIES.
5
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
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6 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: .2
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SECTION l: The Accountant Series is hereby established as: Accounting Assistant o
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Range 1390, $3105-$3774 per month; Accounting Technician, Range 1410, $3431-$4170 pet c
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10 month; Accountant I (Flex), Range 1440, $3984-$4843 per month; Accountant II, Range 1460, o
as
11 $4402-$5351 per month; Accountant III, Range 2480, $4864-$5912 per month; Principal
U-
12 Accountant, Range 2530, $6242-$7587 per month; Accounting Manager (U), Range 4550 d
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13 $6896-8383 per month; and Q
SECTION 2: The position of Accounting Assistant, Range 1390, $3105-$3774 pet °
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15 month,is hereby established; and
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16 SECTION 3: The job description for the position of Accounting Assistant is hereby
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approved;and S
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SECTION 4: The position of Accounting Assistant I is hereby reclassified to the a
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position of Accounting Assistant; and N
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SECTION 5: The position of Accounting Assistant II is hereby reclassified to the o
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22 position of Accounting Assistant; and L
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23 SECTION 6: The position of Accounting Assistant I is hereby deleted; and
24 SECTION 7: The position of Accounting Assistant 11 is hereby deleted; and a
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Packet Pg. '104
5.
I RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SA
BERNARDINO ESTABLISHING AN ACCOUNTANT SERIES WITHIN THE
2 ADMINISTRATIVE SERVICES DEPARTMENT, APPROVING NEW JO
DESCRIPTIONS, AND AUTHORIZING THE REORGANIZATION/RESTRUCTURIN
3 NECESSARY TO ACCOMMODATE THIS SERIES.
°
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5 SECTION S: The position of Accounting Technician, Range 1410, $3431 - $4170 pe
6 month, is hereby established; and °
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7 SECTION 9: The job description for the position of Accounting Technician is hereby
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8 approved; and
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9 SECTION 10: The position of Accounts Payable Technician is hereby reclassified to the
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t0 position of Accounting Technician; and
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SECTION 11: The position of Accounts Payable Technician is hereby deleted; and "-
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SECTION 12: The revised job description for the position of Accountant I (Flex) is
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hereby approved; and o
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SECTION 13: The position of Accountant II, Range 1460, $4402-5351 per month, is 2
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16 hereby established; and
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17 SECTION 14: The job description for the position of Accountant II is hereby approved: N
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18 and
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19 SECTION 15: The revised job description for the position of Accountant III is hereby
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20 approved; and o
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21 SECTION 16: The revised job description for the position of Principal Accountant is
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22 hereby approved; and
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23 SECTION 17: The position of Senior Accountant is hereby deleted; and
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SECTION 18: The revised job description for the position of Accounting.Manager(U) is
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hereby approved; and
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Packet Pg. 105
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S.H.a
t 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SA
BERNARDINO ESTABLISHING AN ACCOUNTANT SERIES WITHIN THE
2 ADMINISTRATIVE SERVICES DEPARTMENT, APPROVING NEW JO
DESCRIPTIONS, AND AUTHORIZING THE REORGANIZATION/RESTRUCTURIN
3 NECESSARY TO ACCOMMODATE THIS SERIES.
4 SECTION 19: The Human Resources Division Manager is authorized to update
2
5 Resolution Nos. 97-244 and 2411-218 to reflect these actions; and
6 SECTION 20: The Director of Administrative Services is authorized to amend the FY
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7 2013/14 budget to reflect these actions.
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1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SA
BERNARDINO ESTABLISHING AN ACCOUNTANT SERIES WITHIN THE
2 ADMINISTRATIVE SERVICES DEPARTMENT, APPROVING NEW JO
DESCRIPTIONS, AND AUTHORIZING THE REORGANIZATIONIRESTRUCTURIN
3 NECESSARY TO ACCOMMODATE THIS SERIES.
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4 7
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and N
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Common Council of the City of San Bernardino at a meeting thereof, o
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held on the day of ,2014,by the following vote,to wit:
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$ COUNCILMEMBERS: AYES NAYES ABSTAIN ABSENT
9 MARQUEZ 2
JENKINS o
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VALDIVIA
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11 SHORETT LL
12 VACANT
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13 JOHNSON
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Georgeann Hanna, City Clerk N
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The foregoing Resolution is hereby approved this of ,2014. 2
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18 Patrick J. Morris,Mayor a
19 City of San Bernardino
Approved as to form: N
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GARY D. SAENZ, 00
21 City Attorney c
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By:
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ACCOUNTING ASSISTANT
°- ANNUAL SALARY
AGENCIES TITLE LOW TOP
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City of Moreno Valley Accounting Assistant $3,082.18 $4,339.49
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Current Title and Salary Range c
ANNUAL SALARY N
AGENCY TITLE LOW HIGH
City of San Bernardino Accounting Assistant 1 $2,420.00 $2,941.00 0
City of San Bernardino Accounting Assistant II $2,673.00 $3,250.00
RecommendedTitle and Salary Range o
ANNUAL SALARY
AGENCY TITLE LOW HIGH
City of San Bernardino Accounting Assistant $3,105.00 $3,774.00
ACCOUNTING TECHNICIAN
ANNUAL SALARY a
AGENCIES LOW TOP o
City of Riverside $2,440.00 $2,963.00
City of Chino $3,507.00 $4,263.00
City of Ontario $3,563.07 $4,330.93 Cn
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' City of Moreno Valley $3,568.00 $5,023.51
City of Riverside $3,675.00 $4,465.00
N
City of Fontana $3,948.53 $4,801.33
AVERAGE $3,450.27 $4,307.79 a
Recommended Salary Range
ANNUAL SALARY CD
AGENCY LOW HIGH N.
City of San Bernardino $3,431.00 $4,170.00 C
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ACCOUNTANT II 0
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ANNUAL SALARY 3
AGENCIES LOW TOP z
City of Fontana $4,702.53 $5,716.53
City of Riverside $4,922.00 $5,979.00 E
AVERAGE $4,812.27 $5,847.77 Un
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Recommended Salary Range
ANNUAL SALARY
AGENCY LOW HIGH
City of San Bernardino $4,402.00 $5,351.00 E
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Packet Pg. 111-1
Class Code:
M/CC Date Adopted: L
City of San Bernardino Signature: 2
Human Resources Division Manager N
Bargaining Unit: General
EEOC Job Category: Office and Clerical c
I Class Specification c
ACCOUNTING ASSISTANT
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JOB SUMMARY
Under general supervision, performs a variety of responsible accounting support duties in a
preparing and processing accounting and financial records, including processing payroll and N
accounting transactions, processing City tax exemption requests, processing purchase '-
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requisitions, purchase orders, manage requests for proposals and other purchasing
transactions; and performs related duties as assigned. _
DISTINGUISHING CHARACTERISTICS
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 E
from routine to moderately difficult. Incumbents are expected to exercise initiative in resolving a
problems related to assigned functions by referring to applicable City policies and procedures o
applicable and using knowledge gained through experience.
Accounting Assistant is distinguished from Accounting Technician in that incumbents in the
latter classes independently perform more complex technical accounting support duties cn
requiring a thorough understanding of City policies and procedures and the application of
judgment in dealing with more difficult and unusual situations in their areas of responsibility. a
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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 a
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. Performs a variety of responsible duties in preparation, administration and maintenance 3:
of City accounting transactions and records, ensuring that these functions are carried out w
in an accurate, timely manner in accordance with City policies and procedures; prepares Z
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; N
maintains and updates spreadsheets for cash receipts, purchasing and other accounting a
transactions.
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. c
3. Receives, accounts for, orders and batches departmental payroll timesheets; follows up
to obtain any missing timesheets; data enters changes to employee payroll records, a
including name and address changes, W-4 changes and voluntary deductions;
processes other employee payroll requests; generates and distributes step increase 4)
reports and memoranda.
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Accounting Assistant Page 1
Packet Pg. 112
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 w
pay items for audit purposes. i
5. Prints and prepares payroll reports and other documents, including wire transfer a
instruction forms, and obtains Treasurer's Office authorization, when required.
6. Receives applications for City tax exemption from mobile home park residents, in person c
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. M
7. Process purchase requisitions/orders, requests for proposal/bid, review bid responses d
and recommend lowest responsive bid. Work with operating departments to insure w
completion of required contracts, developing bid specifications, and purchase orders are c
within the authorized budget appropriations. N
8. Using established templates, types new bid specifications for departmental purchase o
requests and sends for posting and distribution to vendors.
9. Responds to general inquiries, requests for forms and questions at a public counter.
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GENERAL QUALIFICATIONS
Knowledge of. d
1. City rules, procedures and practices governing cash receipting, purchasing, payroll and E
time reporting and related financial transactions. a
2. Basic procedures and practices, documents and terminology used in processing o
accounting transactions and in financial recordkeeping in assigned areas of
responsibility. v
3. The City's financial accounting system and associated practices and procedures for
processing accounting information. N
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4. Standard office practices and procedures.
5. Customer service practices and telephone etiquette.
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Ability to: S
1. Operate a computer using spreadsheet and other standard business software; operate a
other standard office equipment.
2. Organize, set priorities and exercise sound judgment within established guidelines.
3. Interpret, apply and reach sound decisions in accordance with City rules, policies and N
department procedures.
4. Make calculations and tabulations and review fiscal and related documents and z
information accurately and rapidly.
5. Understand and carry out written and oral instructions. a
6. Learn and apply new information.
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7. Prepare clear and accurate financial records and reports. Q
8. Communicate effectively orally and in writing. a�
9. Deal effectively with sensitive and confidential issues and situations.
10. Establish and maintain effective working relationships with supervisors, staff of other o
departments, customers, the public and others encountered in the course of work.
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MINIMUM QUALIFICATIONS c
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
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Accounting Assistant Page 2
Packet Pg. 113
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the most desirable combination of training, skills, and experience, as demonstrated by their past
and current employment. L
Education, Training and Experience: L
I A typical way of obtaining the knowledge, skills and abilities outlined above is graduation N
from high school or G.E.D. equivalent; at least one (1) year of progressively responsible
experience in performing a variety of financial, budget, and accounting operations, c
statistical, purchasing, recordkeeping or cashiering duties.
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Licenses; Certificates; Special Requirements: a,
None. `o
PHYSICAL DEMANDS c
The physical demands described here are representative of those that must be met by an y
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.
3 �
While performing the duties of this class, the employee is regularly required to sit; talk or hear, U'
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 E
and walk; and lift up to 10 pounds. M
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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 �n
encounters while performing 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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The employee works under typical office conditions and the noise level is usually quiet. E
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Class Code:
M/CC Date Adopted:
City of San Bernardino Signature:
Human Resources Division Manager
Bargaining Unit: General
EEOC Job Category: Technicians o
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Class Specification
ACCOUNTING TECHNICIAN
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JOB SUMMARY
Under general supervision, performs responsible technical accounting support duties in the o
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 o
payroll and related records; and performs related duties as assigned.
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DISTINGUISHING CHARACTERISTICS U.
This is a multiple-position classification, responsible for varied and complex segments of the
accounting and recordkeeping system. 0
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Accounting Technician is a journey-level class in the technical accounting support class series. a
Incumbents are assigned to the Administrative Services Department and carry out a high o
volume of difficult and technical duties in reviewing and processing City-wide requests for a
payment and payroll, both in strict adherence to City policies and procedures, all applicable 0
legal requirements, and sound financial management practices and procedures. Duties and 4)
responsibilities are carried out independently within the framework of established policies and
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
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accounting records, transactions and reports.
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ESSENTIAL DUTIES AND RESPONSIBILITIES N.
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 Z
position if the work is similar, related or a logical assignment to this class.
.2
Accounts Payable:
1. Reviews and processes a high volume of accounts payable invoices and requests for
payment; verifies purchase order/contract numbers, general ledger account numbers,
proper documentation and authorizations; reviews documents to ensure complete =
accurate information and calculations; examines supporting documentation for accuracy
and completeness; follows up with departments to resolve minor errors or omissions or 0
returns documents for departments for required actions. a
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 v
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Accounting Technician Pagel
Packet Pg. 115
5 Hof
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. L
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 o
of specific vendor payments; conducts research and processes stop payments for lost or N
stolen checks, when required; works with departments to resolve issues regarding the
application of City policy; provides departmental staff information and hands on training rn
on accounts payable policy and procedures. °
5. Generates 1099s for distribution to vendors and researches and resolves items returned
by the IRS. 2
6. Maintains records and files; assists in compiling information and preparing a variety of .,T
reports, summaries and schedules. o
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Payroll:
1. Ensures employees are correctly set up in the payroll system based on the provisions of
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
accordance with City policies and procedures and labor contact agreement provisions;
verifies accurate reporting of changes in pay, payroll status, taxes and other deductions; C
calculates or reviews the accuracy of calculations for step increases, promotions, o
demotions and acting pay, as well as for retroactive pay adjustments and
separations/terminations; makes adjustments for leaves of absence without pay; verifies
and edits data entry of attendance and work hours data; works with departments to CO
resolve reporting problems and errors; calculates and processes adjustments to d
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
2. Processes and data enters special payroll transactions, such as wage assignments,
garnishments and child support payments; makes payroll system adjustments to ensure E
appropriate payroll tax treatment of retroactive and other special wages; updates
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employee benefit screens for other deductions and direct deposit participation.
3. Generates and checks trial and final payroll reports and registers; generates paychecks; CO
processes void and reissued paychecks; ensures timely and accurate posting of payroll
to the financial accounting system and generates electronic bank deposits; generates
and distributes a variety of system reports and ensures appropriate documentation for Z
audit purposes; generates, reviews, makes adjustments and distributes W-2 forms to
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. ~
5. Answers departmental and employee questions regarding by explaining requirements, _
policies and procedures; responds to requests for salary verification.
6. Maintains a variety of records and files; assists in compiling information and preparing a 0
variety of reports, summaries and schedules. a
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.
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Accounting Technician Page 2
Packet Pg.116
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GENERAL QUALIFICATIONS
Knowledge of.,
1. City policies, procedures, practices, terminology and codes used in purchasing, payroll L
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and accounts payable processing.
2. Basic procedures and practices for processing and recording accounts payable, payroll
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and related financial transactions. C
3. Operations of the City's purchasing, accounts payable and general ledger, and payroll N
systems.
4. Bookkeeping, elementary accounting, the City's payroll system and associated practices as
and procedures for processing payroll information and interpreting input and output data. 0
5. Operation of computers and standard business software, including word processing and
spreadsheet applications. g
6. Standard office practices and procedures, including filing and the maintenance of M
records. o
7. Customer service practices and telephone etiquette. c
Ability to: U_
1. Operate a computer, calculator and other standard office equipment.
2. Make calculations and tabulations and review fiscal, payroll and related documents E
accurately and rapidly.
3. Make decisions in accordance with City policies and procedures applicable to a
purchasing, accounts payable, and payroll processing. o
4. Understand and carry out written and oral instructions.
5. Prepare clear and accurate financial and payroll records and reports.
6. Organize, set priorities and exercise sound independent judgment within established N
policies and procedures. aD
7. Communicate clearly and effectively, both orally and in writing.
8. Exercise tact and diplomacy in dealing with sensitive, complex and confidential issues
and situations.
9. Maintain confidential and sensitive information. E
10. Establish and maintain effective and courteous working relationships with City staff,
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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,
and abilities to perform the essential job duties of the position is qualifying. Z
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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 two (2) years of progressively responsible
experience in performing bookkeeping or elementary accounting, financial or statistical
recordkeeping and payroll duties; or an equivalent combination of training and experience.
College-level coursework in bookkeeping or accounting from an accredited college or
university is highly desirable. Experience in a municipal agency is desirable.
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Licenses; Certificates; Special Requirements: :..
A valid California driver's license and the ability to maintain insurability under the City's 0
vehicle insurance policy may be required for certain assignments.
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Accounting Technician Page 3
Racket Pg.117
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.
0
While performing the duties of this job, the employee is regularly required to sit; talk or hear, N
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. °
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Specific vision abilities required by this job include close vision and the ability to adjust focus. o
.N
WORK ENVIRONMENT o
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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Class Code: 30011
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MICC Date Updated:jaRuaFy 24,201 �
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City of San Bernardino Signature:
I ieetorHuman Resources Division Manager N
Bargaining Unit: General
EEOC Job Category: Professionals Formatted:Not Highlight
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Class Specification
ACCOUNTANT (FLEX) c
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JOB SUMMARY ;> ... ,
Under general supervision, ,performs professional accounting assignments in the preparation I Field code changed p 1
and maintenance of the City's financial records and reports; and performs related duties as
assigned. _
DISTINGUISHING CHARACTERISTICS LL
Accountant I is the first ear' level Glass in the professional Accountant class series.The
incumbent performs routine to moderately difficult accounting and financial analysis duties to (Field code Changed (P
provide accurate and timely accounting and financial records and reports for City management E
and departments. Work is performed independently and requires a sound understanding of
professional accounting standards and practices and City accounting procedures. C<
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Accountant I is distinguished from Accountant 11 in that an incumbent in the latter class performs (n
more difficult accounting duties in reviewing and reconciling accounting and payroll-related data L)
and maintaining the City's general ledger.
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Accountant I is further distinguished from accounting technician classes by the need to j Field code Changed y
understand and apply professional accounting theories, principles and practices in the ?
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preparation and evaluation of financial and accounting records,transactions and reports.
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The Accountant I may be provided on an intermittent or occasional basis, with opportunities to c
cross-train in duties typically assigned to the Accountant II level. E
Advancement from Accountant I to Accountant 11 is not inherent to this classification series.The Q
complexity of assignments distinguishes the Accountant I from the Accountant II iob
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classification. 00
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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. c
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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 LL
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.
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1. Performs professional accounting duties in the maintenance of records of revenues, I Field Code Changed
expenditures and special funds.
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2. Reviews accounting documents to ensure accurate information and calculations and Field Code Changed _
makes correcting entries.
3. Examines supporting documentation to establish proper authorization and conformance =
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with agreements,contracts and state and federal requirements.
4. Prepares and maintains control and subsidiary accounting records involving a variety of N
transactions and accounts.
5. Prepares journal entries. ED
6. Performs periodic reconciliation of general ledger, journal and subsidiary ledger 0
accounts.
7. Analyzes and prepares reports on revenue estimates,expenditures and fund conditions. o
8. Compiles and prepares routine accounting schedules and reports.
9. Maintains spreadsheets and reconciles grant revenue and expenditures to the general
ledger. 0
10.Prepares adjusting journal entries.
11.Approves grant claims for processing. c
12.Prepares monthly or quarterly billings and invoices for reimbursement from state and =
federal grantor agencies,on-line, by telephone or by paper copy. U_
13.Prepares journal entries to record grant credits and grant match charges.
14.Maintains detailed documentation and records. _
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15.Monitors the status of grant funds versus budgets. E
16. Identifies variances and prepares account transfers to cover account overages where
permitted by grant provisions. a
17.Follows up with departments to ensure grant funds are expended in accordance with p
grant agreements. (D
18.Works with relevant departments to resolve grant budget and accounting problems and
issues.
19.Provides guidance on procedures for making purchases out of grant funds where
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permitted. d
20.Prepares schedules of grant revenues, expenditures and carry-over funds to prepare >_
single audit report.
21.Serves as liaison with federal and state auditors to provide information and a
documentation and respond to questions and issues. c
22.Prepares monthly journal entries to charge-back to all City departments administrative E
costs, such as fleet,telephone and workers'compensation costs. 'a
23.Maintains spreadsheets, makes calculations and prepares journal entries to allocate Q
monthly interest income. c
24.Prepares journal entries to reverse returned checks in revenue accounts. N
25.Prepares billings to insurance companies for third-party damages to City property.
26.Maintains a variety of other spreadsheets to track work orders, payments and other
accounting transactions for entry into general and subsidiary ledgers. o
27.Compiles information and assists in preparing a variety of reports, summaries and
schedules.
X
GENERAL QUALIFICATIONS
Knowledge of.•
1. Principles and practices of general, fund and governmental accounting including grants =
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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 0
accounting and other assigned areas of responsibility. Q
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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. c
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6. Principles and practices of computer-based financial and accounting systems.
7. Principles and practices of sound business communication. N
Ability to: tM
1. Operate a computer and spreadsheet software and other standard office equipment. I,Field Code Changed o
........._ ._ --- ------- -- m
2. Analyze and make sound recommendations on difficult financial data and operations. w
3. Understand, interpret, explain and apply City, state and federal law, codes, ordinances o
and regulations and professional accounting standards regulating City financial
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accounting, reporting and recordkeeping. >
4. Perform complicated mathematical calculations and analyses. p
5. Prepare clear,concise and comprehensive financial records and reports. m
6. Exercise sound independent judgment within established policies and procedures.
7. Establish and maintain effective working relationships with departmental managers,
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staff, representatives of grantor agencies,auditors and others encountered in the course U_
of work.
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MINIMUM QUALIFICATIONS E
Any combination of education and experience that provides the required knowledge skills and.,,___- Formatted:Font:Not Italic R
abilities to perform the essential iob duties of the position is qualifying. Incumbents will possess m
Formatted:Indent:Left: 0",Tab stop
the most desirable combination of training skills and experience as demonstrated by their past Left+Not at 0.25^
and current employment. Formatted:Font:Not Italic
2
Education, Training and Experience: i!
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation (Field code changed d _J
from an accredited fouftwo-year college or university with a major in accounting or a closely
related field; aad—at least three efaeQ1 years of responsible professional accounting >_
experience in municipal agency work including maintenance of the general ledger, journal R
entries accounts payable payroll and fixed assets: or an equivalent combination of training N
and experience.A Bachelor's Degree is desirable. TeGhRiGal aGGeURt1Rg^ ^^ri^^^^ may be _
substituted en a yeaF fGF year bas's fel: the requiFed eduGatiGR, up to a maximum ef twee E
years.E__r_.._..__ ... _govemmental ageRGY 06 r^f^rred
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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. N
Licenses, Certificates, Special Requirements: �-
A valid California driver's license and the ability to maintain insurability under the City's c
vehicle insurance policy.
X
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 c
R
functions. _
While performing the duties of this job, the employee is regularly required to sit; talk or hear, U
both in person and by telephone; use hands to finger, handle and feel computers and standard Q
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business equipment; and reach with hands and arms. The employee is frequently required to
stand and walk.
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Specific vision abilities required by this job include close vision and the ability to adjust focus.
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WORK ENVIRONMENT C:
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The work environment characteristics described here are representative of those an employee a�
encounters while performing the essential functions of this class. Reasonable accommodations a0i
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. o
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Class Code:
M/CC Date Adopted:
City of San Bernardino Signature: 3
Human Resources Division Manager
Bargaining Unit: General
EEOC Job Category: Professionals
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Class Specification 2
ACCOUNTANTII N
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JOB SUMMARY P'
Under general supervision, performs professional municipal accounting assignments of above-
average difficulty in the supervision and maintenance of financial records; has responsibility of =
assigned functional areas of the accounting system; and performs related duties as assigned. 2
DISTINGUISHING CHARACTERISTICS °
Accountant II is the professional journey-level class in the professional Accountant class series.
The incumbent performs work independently and requires a thorough understanding of =
accounting principles and practices as applied in a municipal agency accounting environment, U.
as well as substantial familiarity with City's accounting and financial management practices and
procedures. Supervision is received from the Accounting Manager or from the Director of
Administrative Services, or designee.
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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
finance work as described herein.
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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
classification.
.E-
ESSENTIAL DUTIES AND RESPONSIBILITIES E
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 c
position if the work is similar, related or a logical assignment to this class. co
1. Provides courteous and expeditious customer service to the general public and City w
department staff. z
2. Performs a wide range of moderate-level general accounting, fund accounting, financial ,
analysis, auditing and financial reporting work; maintains financial records for specially- ._�.
funded programs, preparing budgets, accounting for and reporting revenues and
expenditures, prepares reports of findings and recommendations. 0
3. Performs a wide variety of cost accounting related to supply, material, equipment and Q
labor costs; monitors health insurance and retirement system records; maintains
accounting records; audits accounts payable documents; analyzes accounting and d
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; q
maintains control records.
Accountant II Page 1
Packet Pg. 123
5. Collects and compiles information for assigned studies and prepares summaries, reports
i 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. L
6. Routinely adheres to and maintains a positive attitude towards City and department
goals. r
7. Performs related work as required.
GENERAL QUALIFICATIONS 2
Knowledge of: N
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.
4. Business math. _
5. Modern office procedures, methods and equipment including computers and related .g
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software. >
6. Pertinent Federal, State and local laws, codes and regulations. o
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Ability to:
1. Make arithmetic computations quickly and accurately. U=
2. Operate a variety of office equipment including computers and applicable software
applications. °'
3. Establish accounting systems, procedures and controls.
4. Classify fiscal documents and transactions.
5. Perform statistical and financial analysis. o
6. Gather, organize and analyze financial information and arrive at sound conclusions.
7. Prepare clear and concise reports and other materials.
8. Read, understand, interpret and apply laws, policies , rules, contracts, guidelines and
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professional practices related to accounting, financial and fiscal practices and record-
keeping.
9. Understand and carry out oral and written instructions. N
10. Establish and maintain effective relationships with those contacted in the course of work.
E
MINIMUM QUALIFICATIONS a
Any combination of education and experience that provides the required knowledge, skills, and c
abilities to perform the essential job duties of the position is qualifying. Incumbents will possess 00
the most desirable combination of training, skills, and experience, as demonstrated by their past
and current employment. w
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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 two-year college or university with a major in accounting or a closely
related field with a concentration in accounting; at least four (4) years of responsible 0
professional accounting experience in municipal agency work, including maintenance of the a
general ledger, journal entries, accounts payable, payroll, and fixed assets. A Bachelor's
Degree is desirable.
Accreditation shall be by a national or regional accreditation body that is recognized by the
Secretary of the United States Department of Education. Q
Accountant II Page 2
Packet Pg. 124
5.H.h
Licenses, Certificates, Special Requirements:
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy.
L
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. O-
N
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 0
business equipment; and reach with hands and arms. The employee is frequently required to
stand and walk. _
O
Specific vision abilities required by this job include close vision and the ability to adjust focus.
o
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 LL
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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Class Code:20013
M/CC Date Updated: QGt9beF 21 7019 p
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City of San Bernardino Signature: N
Human Resources Division Manager a)
Bargaining Unit: Middle Management c
EEOC Job Category: Professionals
Class Specification o
ACCOUNTANT III (n
JOB SUMMARY _ 0
Under direction,,performs advanced journey-level professional accounting assignments in the Field Code changed _I
preparation and maintenance of the City's financial records and reports; and performs related
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duties as assigned.
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DISTINGUISHING CHARACTERISTICS
Accountant III is the advanced journey-level class in the professional Accountant class series. d
The incumbent performs accounting and financial analyses and related assignments ranging Field Code changed E
from moderately difficult to complex to provide accurate and timely accounting and financial Q.
records and reports to support sound decision making and ensure appropriate public disclosure y
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
procedures.
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Accountant III is distinguished from Senior Accountant in that an incumbent in the latter class a)
assists the Principal Accountant in managing the work of professional and technical accounting F,
staff engaged in maintaining the City's general ledger and other accounting records and 1°
preparing financial statements and reports. rn
ESSENTIAL DUTIES AND RESPONSIBILITIES E
The duties listed below are intended only as illustrations of the various types of work that may Q
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. 00
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1. ,Performs complex and technical accounting duties in the maintenance of records of Field Code Changed
revenues, expenditures and special funds; prepares analyses, spreadsheets, schedules, w
journal entries and reconciliations to produce accurate financial reports and footnotes; N
reviews and/or participates in day-to-day accounting operations such as balancing and w
posting all expenditures, revenues and adjusting journal entries to the general ledger; Lu
reviews journal entries prepared by other accounting staff; reconciles bank statements,
investment,fiscal agent and other accounts to the general ledger; reviews and prepares M
a variety of journal entries for assessment districts and other specialized funds/accounts. °o
2. Generates and assists in preparation of monthly financial reports for City management N
and departments; conducts expenditure analyses; researches variances and
discrepancies; prepares correcting journal entries.
3. Assists in planning, organizing, managing, supervising and evaluating the work of the
Accounting, Accounts Payable and Purchasing Sections of the Department as
determined by the Director of Administrative Services. 0
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4. Prepares fixed asset schedules based on general ledger and purchasing activity; enters
data on fixed assets and depreciation schedules in the fixed asset system; generates o
schedules and reports for use by the City's outside auditors. N
5. Collects,analyzes,graphs data and prepares working papers and reports for use by City _
management and auditors; researches entries to the general ledger to evaluate their
accuracy, necessity and adherence to accounting standards and legal/regulatory o
j requirements; develops cost accounting summaries of construction accounts for y
reimbursable capital projects for submission to state agencies.
I 6. Audits departmental accounting records and conducts specialized studies and analyses; o
6 develops findings and recommendations for management consideration; prepares N
quarterly and annual tax returns for sales and use tax as well as fuel use and unclaimed >
property filings. 8
7. Assists in preparing the annual CAFR, including preparation of working trial balances, 0
schedules,footnotes, reconciliations,disclosures and various supporting documentation;
generates reports,schedules,working papers and other accounting records for the City's c
outside independent auditors. u-
8. Reviews, develops and recommends accounting control methods to improve existing
procedures; ensures conformity with City policies and procedures and professional
accounting standards.
9. Reviews and approves petty cash vouchers and replenishment of funds. a
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GENERAL QUALIFICATIONS
Knowledge of: d
1. Principles and practices of general, fund and governmental accounting including
financial statement preparation and methods of financial control and reporting.
2. Principles and practices of cost and fixed asset accounting. N
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. N
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,
Q
j contract administration and maintenance of public records.
j 8. Research methods and statistical and financial analysis techniques. 00
9. Principles and practices of computer-based financial and accounting systems. N
10.Principles and practices of sound business communication.
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Ability to: to
1. Operate a computer and spreadsheet software and other standard office equipment. I Field code Changed > �)
LJJ
2. Analyze and make sound recommendations on complex financial data and operations.
3. Evaluate departmental accounting practices and make sound recommendations for
improvement. Cl)
9 4. Understand, interpret, explain and apply City, state and federal law, codes, ordinances °o
and regulations and professional accounting standards regulating City financial c�
accounting, reporting and recordkeeping.
5. Develop and implement financial procedures and internal controls.
6. Perform complicated mathematical calculations and analyses. ;4
7. Prepare clear, concise and comprehensive financial statements, reports and written
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8. Exercise sound independent judgment within general policy guidelines.
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9. Establish and maintain effective working relationships with City managers,staff, auditors 0
and others encountered in the course of work. R
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MINIMUM QUALIFICATIONS
Any combination of education and experience that provides the required knowledge, skills, and L
abilities to perform the essential job duties of the position is qualifying. Incumbents will possess d
the most desirable combination of training, skills,and experience, as demonstrated by their past
and current employment. p
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Education, Training and Experience: ___ .................................
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation Field Code Changed
from an accredited four yea college or university with an Associate's degree-Fnajsr in U
accounting or a closely related field; at least fivefGuf(45)years of progressively responsible
professional accounting experience in municipal agencyasseatg work, including c
maintenance of the general ledger, journal entries, accounts payable, payroll, and fixed LL
assets. FXn^^°n^^;n a geveFRFneRtal a d A Bachelor's Degree is desirable.
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Accreditation shall be by a national or regional accreditation body that is recognized by the E
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 y
vehicle insurance policy. �
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PHYSICAL DEMANDS 41
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 N
accommodations may be made to enable individuals with disabilities to perform the essential 5
functions. E
Q
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 N
stand and walk.
Specific vision abilities required by this job include close vision and the ability to adjust focus.
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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
may be made to enable individuals with disabilities to perform the essential functions.
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The employee works under typical office conditions,and the noise level is usually quiet. c°�l
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Class Code:20019
MICC Date Adopted: Septembei;16 N
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City of San Bernardino Signature:
Human Resources Division Manager o
Bargaining Unit: Middle Management
EEOC Job Category:o Professional
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Class Specification 2
PRINCIPAL ACCOUNTANT
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JOB SUMMARY
Under general supervision, provides direction and supervision for professional accounting and coo
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. c
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DISTINGUISHING CHARACTERISTICS _
Principal Accountant is in the professional Accountant class series. Incumbents supervise Field Code Changed
professional accounting and accounting support staff who perform specialized accounting work. (D
Incumbents perform difficult and highly detailed analysis and work with staff and departments to U)
resolve accounting and report issues. U
Principal Accountant is distinguished from the Senior Accountant in that the position tends to (D
prepare elements within the most complex reports such as the State Controller's Report, Grant U)
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 1-III, Payroll
Technician, Accounting Technician and Accounting Assistant given technical questions N
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. Q
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Principal Accountant is distinguished from Accounting Manager (U) in that incumbents in the 00
latter class performs specialized and complex financial and cost accounting analyses and c14
participates in the audit of City financial records. 0
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ESSENTIAL DUTIES AND RESPONSIBILITIES N
The duties listed below are intended only as illustrations of the various types of work that may >
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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.
0
1. Assist the Director of Administrative Services and Fiscal Officer and as required. N
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 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.
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3. Plans, organizes, manages, supervises and evaluates the work of the Accounting, 0
Accounts Payable and Purchasing Sections of the Department as determined by the
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Director of Administrative Services. i=
4. Participates in establishing operational plans and initiatives to meet department goals
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and objectives. o
5. Implements departmental plans,work programs. 0)
6. Responsible for the monthly,quarterly and annual close process and timely completion.
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7. Assists in developing the annual City accounting, including revenue projections and o
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, R
Capital Improvement Projects, Redevelopment Successor Agency, and other complex
accounting requirements. LL
11.Lead the preparation, development and completion of the City's annual external audit c
and other special audits.
12.Works with external auditors and City staff to ensure responses are complete, well- V-
documented and provided in a timely manner. Q.
13.Plans and evaluates the performance of assigned staff; establishes performance
requirements and personal development targets; monitors performance and provides
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coaching for performance improvement and development; provides or recommends 4)
compensation and other rewards to recognize performance;takes disciplinary action, up •2
to and including termination, to address performance deficiencies, subject to m
management concurrence, in accordance with the City's human resources policies and co
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. N
GENERAL QUALIFICATIONS
Knowledge of.- Q
1. Principles and practices of general, fund and governmental accounting including c
financial statement preparation and methods of financial control and reporting; Generally 00
Accepted Accounting Principles, Governmental Accounting Standards Board and
Government Finance Officers Association accounting standards and requirements 0
applicable to City operations and funding sources. w
2. Federal and State laws and requirements for municipal accounting organizations. N
3. Principles,types,and uses of automated accounting systems. >
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4. Principles of business management,office methods,and procedures.
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Ability to: o
1. Interpret and analyze complex financial data and material,and draw logical conclusions. C14
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. cos
5. Review the work of subordinate staff and provide direction as necessary. Q
6. Assist departments and management with a variety of accounting and budgetary _
matters,and be motivated by challenges. R
7. Communicate clearly and concisely, both orally and in writing.
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8. Provide quality customer service. 0
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MINIMUM QUALIFICATIONS
Any combination of education and experience that provides the required knowledge, skills, and
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abilities to perform the essential job 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.
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Education, Training and Experience:
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation I,Field Code changed
from an accredited four-year college or university with a major in accounting, finance or a
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closely related field; at least f+ve-six (56) years of progressively responsible professional
finance and/or accounting experience in a go:zreRtal municipal agency, at least two-one
(2) years of whichfe—was in a supervisory capacity. A Master's Degree is highly
desirable. License as a Certified Public Accountant is desirable. LL
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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.
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Licenses;Certificates;Special Requirements: Q
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy.
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r„hified o bli A,.,.,,..ntan+(CPA)Gredentiai us desired
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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 N
functions. _
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While performing the duties of this class, the employee is regularly required to sit; talk or hear, a
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 0°0
and walk;and lift up to 10 pounds. N
Specific vision abilities required by this job include close vision and the ability to adjust focus.
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WORK ENVIRONMENT >
The work environment characteristics described here are representative of those an employee Ix
encounters while performing the essential functions of this class. Reasonable accommodations rn
may be made to enable individuals with disabilities to perform the essential functions. c
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The employee works under typical office conditions and the noise level is usually quiet.
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Class Code: 10861
M/CC Date Updated: �^ ^ '^ '^" N
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City of San Bernardino Signature:
Direster,Human Resources Division Manager O
Bargaining Unit: Management/Confidential
EEOC Job Category: Officials and Administrators
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Class Specification 'A
ACCOUNTING MANAGER(U) p
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JOB SUMMARY c
Under direction, plans, organizes and manages the work of accounting staff in the preparation
and maintenance of the City's financial records and reports; prepares financial statements and LL
reports; performs complex and difficult financial and accounting analyses; and performs related
duties as assigned.
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DISTINGUISHING CHARACTERISTICS
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Accounting Manager is responsible for maintenance of the City's centralized accounting CL
records, including the general ledger, reviewing decentralized accounting information and pCD
preparing periodic and annual financial statements and reports of accounting and financial rn
transactions, activities and funds. The incumbent may manage ff}a�the work of U
professional and technical accounting staff engaged in processing accounting transactions to
the general ledger as determined by the Director of Administrative Services, reconciling
accounts and preparing adjustments. Further, the incumbent performs specialized and complex
financial and cost accounting analyses and participates in the audit of City financial records.
Assignments are broad in scope and allow for a high degree of administrative discretion in their L
execution.
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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
be performed. -The omission of specific statements of duties does not exclude them it from the Q
position if the work is similar, related or a logical assignment to this class.
0
1. 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, W
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. 00
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2. 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 R
management concurrence, in accordance with the City's human resources policies and 2
procedures, Civil Service Rules and labor contract provisions as determined by the
Director of Administrative Services.
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3. In coniunction with the Director of Administrative Services Rprovides leadership and
works with staff to develop and maintain a high performance, customer service-oriented N
work environment that supports achieving the City's mission, strategic goals and core
values.
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4. Maaage,s�Coordinates and participates in the work of staff engaged in booking financial 0
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transactions and maintenance of the general ledger, subsidiary ledgers and other
accounting records; oversees the reconciliation of accounts and records; maintains o
specialized accounting and financial records for enterprise funds and assessment
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districts; provides professional recommendations on complex situations involving the >
booking of expenses; provides direction on difficult and unusual accounting and p
reporting issues; audits and monitors City accounting activities to ensure compliance
with legal and regulatory requirements and mandates; maintains and updates the City's =
Chart of Accounts in coordination with the Director of Administrative Services. 0
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5. Manages, supervises and participates in preparation of interim and annual financial 'u.
statements, schedules, working papers and notes; supervises and prepares periodic
financial reports to departments, City management, City Council and other
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 a
specific programs and operations; coordinates and participates in preparation of the
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annual CAFR and approves the final document for publication.
6. Formulates and implements or recommends accounting policies, procedures and 0
internal controls to ensure the integrity of City financial operations and compliance with
all legal requirements in coordination with the Director of Administrative Services. m
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
auditors;reviews and prepares responses to audit findings as determined by the Director
of Administrative Services. y
8. Performs a variety of complex analyses and special projects as assigned. c
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GENERAL QUALIFICATIONS
Knowledge of: Q
1. Principles and practices of general, fund and governmental accounting including 0
financial statement preparation and methods of financial control and reporting. N
2. Principles and practices of cost and fixed asset accounting. --
3. Internal control and audit principles and practices.
4. Generally Accepted Accounting Principles, Governmental Accounting Standards Board w
co
and Government Finance Officers Association GAAR, GA98 And GFOA accounting >
standards and requirements. w
5. Principles and practices of public agency budgeting. W
6. Principles, methods, practices and legal requirements for public agency capital (D
financing. c
7. Federal, state and local laws, regulations and court decisions applicable to assigned
areas of responsibility. 2
8. City operations,functions and challenges and associated financial management issues.
9. Principles and practices of public administration, including budgeting, purchasing, M
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.
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12.Principles and practices of sound business communication.
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13.Principles and practices of effective management and supervision.
14.City human resources policies and procedures, Civil Service Rules and labor contract N
provisions.
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Ability to: w
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, g
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data and operations. >
3. Understand, interpret, explain and apply federal, state and local policy, law, regulations p
and court decisions regulating the City's financial accounting, reporting and record
keeping.
4. Develop and implement sound financial and accounting procedures and controls.
5. Communicate clearly and effectively,orally and in writing. LL
6. Prepare clear, concise and comprehensive financial statements, reports,
correspondence,studies and other written materials.
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.
9. Establish and maintain effective working relationships with the City Manager,department Q-
directors and managers, auditors, staff,the public and others encountered in the course
of work. N
m
MINIMUM QUALIFICATIONS
Any combination of education and experience that provides the required knowledge, skills, and
abilities to perform the essential iob 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. R
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N
Education, Training and Experience: ...............
A typical way of obtaining the knowledge, skills and abilities outlined above is graduation (Field Code changed j
from an accredited four-year college or university with a major in accounting, finance or a Q
closely related field;aad-at least five-six 6 years of progressively responsible professional
finance and/or accounting experience in a municipal agency, at least two aLyears of which
were in a supervisory capacity; or an equivalent combination of training and experience. A 00
Master's Degree is highly desirable. License as a Certified Public Accountant is preferred.
Accreditation shall be by a national or regional accreditation body that is recognized by the w
Secretary of the United States Department of Education. N
Licenses;Certificates;Special Requirements:
A valid California driver's license and the ability to maintain insurability under the City's
vehicle insurance policy. 00
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License as a Certified Public Accountant is preferred. (Field code Changed >
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PHYSICAL DEMANDS m
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 M
accommodations may be made to enable individuals with disabilities to perform the essential
functions. °1
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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 N
business equipment; and reach with hands and arms. The employee is frequently required to
stand and walk. an
L 0
Specific vision abilities required by this job include close vision and the ability to adjust focus. W
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WORK ENVIRONMENT 0
The work environment characteristics described here are representative of those an employee N
encounters while performing the essential functions of this class. Reasonable accommodations >
may be made to enable individuals with disabilities to perform the essential functions. 0
The employee works under typical office conditions,and the noise level is usually quiet.
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