Accountant

Accountant Position

Irvine Ranch Water District is currently accepting applications for an Accountant position in the Accounting Department. The District Irvine Ranch Water District (IRWD) is a progressive, values-driven agency, with an international reputation for its leading-edge financial management practices, water recycling program, water use efficiency practices, water banking, urban runoff treatment, and energy generation and storage. IRWD provides high-quality drinking water, reliable sewage collection and treatment, ground-breaking recycled water programs, and environmentally sound urban runoff treatment to its customers. As an independent, not-for-profit public agency, IRWD is governed by a publicly elected five-member Board of Directors. The Board is responsible for the District's policies and decision-making. Day-to-day operations are supervised by the General Manager.

IRWD Values Irvine Ranch Water District believes that its values drive the character, culture, and capacity of our organization. IRWD was built on values, and we weave them into the fabric of everything we do. Values are the ingredients in our recipe for both institutional and individual success. They are a code of conduct to promote positive outcomes for others and ourselves. They are more than words on a wall or a website. We live by them every day. We pledge to keep them relevant in an ever-changing world.

The Position Routinely perform analytical duties with responsibility for one or more of the following areas: General Ledger, Inventory, iProcurement / Purchasing, Accounts Payable, Accounts Receivable, Payroll Accounting, Debts, Investments, Real Estate, Water and Wastewater Accounting, Water Budget, Year End Processing, Financial Reporting. Receives general supervision from assigned supervisory or management personnel. Exercises no direct supervision over staff. This is the entry-level classification in the professional accounting series. Positions at this level are distinguished from other classes within the series by the level of responsibility assumed and the complexity of duties assigned. Employees perform a full range of professional accounting duties, including preparing financial reports, maintaining and reconciling accounts, and conducting routine to moderately complex financial analyses. Incumbents apply established accounting principles and standards, exercise independent judgment within defined guidelines, and may provide technical support to lower-level staff. This classification is distinguished from the Senior Accountant in that it does not serve in a lead capacity, manage major projects or initiatives, or perform the most complex and specialized accounting assignments.

Essential Duties and Responsibilities

The responsibilities assigned to Accountants may include any of the following depending on functional areas of expertise and District needs:

• General Ledger Understands and applies accrual basis of accounting and GAAP. Understands and applies Chart of Accounts. Performs general ledger period end closing process. Performs inventory / cost management subledger period end closing process, reviews and balances subledger control accounts to general ledger. Performs purchasing / cost management subledger period end closing process, reviews and balances subledger control accounts to general ledger. Prepares, reviews and approves journal entries with proper supporting documentation for recording and adjusting transactions. Reviews, analyzes, and balances various general ledger accounts. Processes, reviews, balances, and reports G&A and provide recommendations. Reviews, reconciles, and reports equipment usage and cost pool. Reviews, reconciles, and reports inventory material overhead.
• Project and Grant Subledger Accounting In charge of project and grant subledger accounting. Analyzes and reconciles projects identified and entitled from local agencies, state or federal grants. Prepares supporting documentation for grant filling. Reconciles grant receivables and revenues. Prepares and coordinates single audit or program audit.
• iProcurement / Purchasing, Accounts Payable, and Accounts Receivable Understands recording of payables, expenses, and payments in iProcurement / Purchasing and Accounts Payable; review PO / invoices to determine proper recording. Understands recording of receivables, revenues, and cash receipts in Accounts Receivable; record, review, and balance transactions in Receivables subledger. Prepares, reviews, balances, and reports transactions related to property taxes and connection fees. Prepares, reviews, balances, and reports UB receivables and revenues. Prepares, reviews, and approves Daily Cash Report.
• Payroll Accounting Acts as a back-up for Payroll Administrator. Understands recording of payroll transactions and adjustments in the payroll subledger and general ledger. Prepares, reviews, analyzes, and reconciles payroll related accounts to the general ledger. Performs and reviews all payroll journal entries such as payroll costing, vacation and sick accruals, and payroll cash fund transfers. Performs reconciliations of various reports and accounts. Prepares annual State Controllers Report for payroll and other reporting for internal/external use. Identifies and assists with testing of payroll automation opportunities and any payroll system updates. Identifies issues, finds solutions, and makes recommendations for improvement. Formulates, establishes and maintains processes and procedures to improve internal controls. Works closely with various departments to solve issues and provide recommendations. Ensures activities are in accordance with District policy, regulations, and guidelines. Ensures proper application of established accounting processes and procedures.
• Debt, Investments and Real Estate Records new debt; maintains, reconciles, balances and analyzes debt accounts; reconciles and maintains capital expenditures and construction fund availability. Maintains, reconciles, balances and analyzes bank accounts, cash ledgers, treasury ledgers and investment ledgers. Prepares and records fair market value of investments. Calculates and records investment interest accrual and investment receipts. Records, maintains, reconciles, balances and analyzes real estate transactions; works with outside bookkeeping companies to resolve any accounting issues; prepares reports and calculate rate of return.
• Water and Wastewater Accounting and Water Budget Maintains, reconciles, balances, and analyzes water revenues and expenses. Generates various reports for internal customers and outside agencies. Processes water bills with correct coding in the iProcument and verifies that the invoices are paid on a timely manner. Assists in preparing water budget. Maintains, reconciles, balances and analyzes accounts related to equity participation and operational contracts with the Orange County Sanitation District.
• Year End Processing and Financial Reporting Responsible for year-end processing of relevant accounting functions including preparing lead and audit schedules for the annual external audit. Prepares ACFR's introductory section, notes to the basic financial statements, basic financial statements, and statistical section. Prepares the Public Water System Statistics Report filing to the Department of Water Resources in Sacramento, California Municipal Utilities Association Report, Water Rate Survey Report filing to OC Water Agency, Certification for number of Retail Water Meters to MWDOC and East Orange County Water District. Prepares, with appropriate oversight, the annual State Controller's reports.
• All assigned areas Performs as back-up to other Accountants / Senior Accountant. Performs special projects and assignments. Performs other duties as assigned. Complies with District safety work-related practices and attend relevant safety training. Disaster Service Worker: In accordance with Government Code Section 3100, Irvine Ranch Water District employees, in the event of a disaster, are considered disaster service workers and may be asked to respond accordingly.

Minimum Qualifications

Education and Experience: Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be: Education: A combination of education and experience equivalent to a bachelor's degree in business administration or related field with accounting emphasis is required. For degrees obtained outside of the U.S., an official equivalency evaluation is required. Experience: Two years of experience in a general accounting environment is required. Ability to create and maintain spreadsheets, amortization schedules, databases, and flowcharts including the use of financial functions. Licenses and Certifications: Depending on assignment, a valid Class "C" California Driver's License may be required. Knowledge of: Principles and practices of governmental accounting and public finance administration, including GAAP and GASB standards. Public sector financial reporting requirements, regulations, and compliance standards. General ledger accounting, including journal entries, account analysis, reconciliations, and financial reporting. Methods and techniques for coding, verifying, balancing, and maintaining accounting records. Principles and practices of fiscal, statistical, and administrative record keeping and reporting. General accounting functions such as payroll, capital assets, debt compliance, and project accounting. Enterprise Resource Planning (ERP) and payroll/HRIS systems, including use and process improvement capabilities. Basic understanding of SQL or similar query tools for data extraction and analysis (preferred). Ability to: Ability to communicate effectively with all levels of office/field employees and management. Represent District in a professional manner when dealing with outside customers and suppliers. Ability to explain, demonstrate and clarify to others within well-established policies, procedures and standards, as well as the ability to follow specific instructions and respond to simple and difficult requests from others. Ability to effectively listen and communicate with multi-cultural customers. Ability to add, subtract, multiply, divide and calculate percentages. Ability to apply Generally Accepted Accounting Principles (G.A.A.P.) and Governmental Accounting Standards (G.A.S.) to all analytical duties. Proficiency with the following software programs, depending on the requirement within the specific area of concentration: Prefer Oracle Enterprise Business Suite R12 financials, projects, grants, fixed assets, payables, receivables, payroll, inventory, and purchasing; OBIEE; Workday, Excel; Access; Word; Visio. Basic knowledge of SQL queries is preferred. Ability to use good personal judgment and discretion in performing all job functions. Ability to use