Under general supervision, performs a wide variety of professional level accounting duties and responsibilities involved in the recording and reporting of financial transactions, preparation and review of accounts payable and/or accounts receivable, reconciliation of various financial documents, processing of various transactions for payment of invoices and expense vouchers, maintenance and processing of timesheets and payroll data, and preparation of reports concerning financial and statistical records and data input; may assist in the preparation of financial reporting and special financial analyses; and performs related duties as assigned.

The Accountant is distinguished from the Senior Accountant in that incumbents in the latter class perform more complex accounting transactions and analyses and work on accounting issues of greater significance and impact to the operation and management of the District.
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 from the position if the work is similar, related or a logical assignment to this classification.
General:

• Performs a variety of professional accounting functions supporting assigned accounting functions including fixed assets, revenue, and expenditure ledgers; monitors and reviews requisitions.
• Reconciles financial ledgers and records; prepares financial statements and reports, general and subsidiary ledgers and supporting schedules; researches and resolves discrepancies; assists in the preparation of year-end audit lead schedules.
• Maintains worksheets of financial transactions; prepares journal entries for posting to general ledger; reconciles trustee cash activities to the general ledger.
• Distributes, replenishes, and reconciles petty cash.
• Responds to public inquiries in a courteous manner; provide information within the area of assignment; resolve issues in an efficient and timely manner.
• May act as Alternate Deputy Treasurer in absence of Treasurer or Deputy Treasurer.
• Performs special assignments and other related duties as assigned.

Accounts Payable:

• Assists in preparing monthly reporting of all accounts payable transactions; assists in processing full-cycle accounts payables including reconciliation; maintains vendor records and assists in preparing vendor's year-end 1099 information.
• Assists in processing invoices, including correctness of invoices and makes necessary corrections or adjustments internally or with vendors; resolves payment discrepancies with vendors and other departments.
• Assists in auditing and reconciling daily cash receipts to bank transactions, investment portfolios and accounts payable documents; prepares and processes bank deposits; runs weekly payment data to ensure deadlines are met.
• Assists in reviewing and validating contract provisions to ensure adherence to Contracts Manual.
• Assists in facilitating and validating the paying of conservation rebates.
• Assists in reconciling expense reports for staff and Board in accordance with District policy and guidelines; reconciles District credit card statements; assists with departmental reconciliations as necessary.

Accounts Receivable:

• Assists in creating accounts receivable invoices to ensure accuracy, completeness, and timely payment.
• Assists in performing reconciliations of cash receipts with bank statements and various cash related schedules.
• Assists in preparing and processing bank deposits.
• Assists in preparing accounts receivable reports, general and subsidiary ledgers, and supporting schedules; researches and resolves discrepancies.

Payroll:

• Assists in reviewing and processing all phases of payroll function including accrual, reconciliation, disbursement of fringe benefits, and annual merit increases; assists in reviewing timesheet report for payroll processing.
• Assists in reviewing, validating, and troubleshooting payroll; assist in verifying payroll liabilities including taxes, pension, and workers compensation reporting.
• Assists in preparing and submitting quarterly and annual payroll tax reporting to appropriate federal and state agencies and the issuance of W-2s.
• Assists in researching and participating in the implementation of changes in reporting or processing required to maintain legal compliance with state and federal laws and accepted governmental accounting and payroll processing practices and procedures.

Knowledge of:
Generally accepted accounting principles and procedures; general fund and cash management principles and procedures; principles of financial reporting and account classification; pertinent federal, state, and local laws, rules, codes and ordinances including pertinent federal and state regulations and laws related to public finance and fiscal operations and reporting; purchasing procedures with regard to requisitions and purchase orders; purchase agreement administration; office procedures, methods, and equipment including computers and applicable software applications such as word processing, spreadsheets, and databases; District policies and procedures.
Ability to:
Apply accounting principles to financial and accounting transactions; prepare, examine, and verify financial statements, reports and analyses; establish timelines and organize work to meet deadlines; work on various projects simultaneously with frequent interruptions; operate office equipment including computers and supporting word processing, spreadsheet and database applications; use specialized financial and management information system software; make accurate arithmetic calculations; pay close attention to detail; communicate clearly and concisely, both orally and in writing; establish and maintain cooperative working relationships with those contacted in the course of work including co-workers, outside agencies and the public.
Education and Experience:
Graduation from a four-year college or university with major coursework in accounting, finance, business administration or a closely related field is desirable and three years of professional level accounting and auditing experience. The qualification guidelines generally describe the knowledge and abilities required to enter the job to successfully perform the assigned duties. Any combination of education, experience and training that would provide the required knowledge, skills and abilities will be considered. Public sector experience is preferred.
Other Requirements:
All District employees are Disaster Service Workers by CA state law and are expected to participate in emergency response initiatives. This could include contributing to the emergency planning process, participating in disaster exercises, and training, as well as potentially responding to support actual emergency events.
A position in the Finance department with financial control requires that employee to take five consecutive days vacation during distribution of accounts payable and/or payroll checks.
Working Conditions and Physical Activities:
Environment: Standard office setting. May be required to work extended hours including evenings and weekends; may be required to travel to attend meetings via car, bus, train, or air transportation.
Physical: Primary functions require sufficient physical ability to work in an office setting; stand or sit for prolonged periods of time; operate standard office equipment including use of a computer, keyboard, telephone, FAX machine, printers, calculators, and copiers; push, pull, lift, and/or carry approximately 25 pounds; and communicate to exchange information.
Vision: See in the normal visual range with or without correction.
Hearing: Hear in the normal audio range with or without correction.
The specific statements shown in each section of this description are not intended to be all-inclusive. They represent typical elements and criteria necessary to successfully perform the job.