Accountant or Senior Accountant

Accountant Position

Compensation: $48.68 - $60.85, $101,263.51 - $126,578.82

The ideal candidate will be working toward or have a CPA (active or inactive), have strong experience in banking and cash management, and solid background on account reconciliations, GL and month-end and year-end close.

The Otay Water District offers excellent benefits, a balanced work/life environment and is a leader in the industry.

The Accountant duties include:

• Performs revenue and expense analysis for the preparation of budget and monthly comparative reports; including, preparation of annual published Budget and Comprehensive Annual Financial Report schedules.
• Prepares monthly reconciliations, related supporting financial analysis and annual audit schedules of assigned general ledger account balances.
• Performs daily bank reconciliations and forecasting of all District bank accounts and banking activities including: operating, payroll and investments. Audits daily cashiering activities and initiates the related posting of subledger transactions. Prepares cash flow projections, reports changes in cash and bank balances.
• Performs 7-day cash flow forecast analysis and recommends activities required to meet District obligations; prepares and initiates recommended transfer activities.
• Prepares month end financial close process including related journal entries and month-end financial reporting.
• Prepares cash summary, demands list, comparative budget reports and Board Expense reports for the Board of Directors.
• Maintains accuracy and controls related to the implementation and monitoring of water and sewer rates and structures and maintains water and sewer rate agency comparison.
• Performs reconciliation of inventory to the general ledger and implementation and monitoring of controls related to inventory transactions and execution of departmental inventory billing.
• Performs developer deposit activities including the opening, closing, invoicing, analyzing, auditing and refunding of developer deposits. Investigates and resolves job cost discrepancies.
• Monitors, analyzes, maintains records, and prepares, as necessary, billings, deposits, payments, collection, contractual obligations, and supporting documentation related to cell-site, golf course, deferred billing or other miscellaneous billing.
• Updates and maintains records for prepaid expenses, insurance, collected fees, SDCWA and City of San Diego. Analyzes and calculates monthly insurance amortization's and maintains insurance expense records. Maintains updated records related to vehicle insurance coverage.

Senior Accountant Position

Compensation: $56.35 - $70.44, $117,225.10 - $146,530.81

The ideal candidate will have strong GL experience and a good technical accounting background, experience leading an audit and a year-end close, and be strong on internal controls. The candidate is required to have a CPA, either active or inactive.

The Senior Accountant duties include being assigned to one or more of the following four primary functions and incumbents are rotated between the functions:

• Payroll: Coordinates the bi-weekly payroll service and activities for approximately 148 employees, including time entry, printing checks, preparing reports and files for automatic deposits; posts labor to general ledger and job cost systems; calculates and posts vacation and sick leave accruals; compiles with wage garnishments and levies; coordinates pension contributions through report to CalPERS, ensures compliance with State and Federal laws. Coordinates with IT and HR on various payroll issues and systems upgrades.
• Audit and Financial Statement: Coordinates year-end audit process. Reviews and/or prepares analytical scheduled of financial data; ensures that audit schedules are complete and accurate. Prepares and/or reviews year-end audited financial statements for propriety and completeness. Ensures that all applicable financial accounting standards have been adhered to under GASB.
• Cost Benefits Analysis and Internal Control: Evaluates key initiatives to ensure that the uses of District resources are maximized. Establishes, modifies, documents and coordinates implementation of account and accounting control procedures ensuring that the District's financial accounting records conform to GAAP.
• Budget: Coordinates the preparation of the capital and operating budget, including being responsible for the updating of the rate model and assists in the setting of rates. Collects and analyzes historical data for trends and projections.

Both positions require a valid California Driver's License. Senior Accountant requires an active or inactive Certified Public Accountant (CPA) License.

Accountant: Two (2) years of professional accountant work in analyzing and maintaining accounting and financial records and reports.

Senior Accountant: Five (5) years of professional accounting experience with duties involved in the analysis and reporting of financial transactions, including two (2) years of auditing experience.

Both positions require a Bachelor's degree in Accounting, Finance, Business Administration or a closely related field.

The Accountant position is a non-exempt position, and the Senior Accountant position is an exempt position.

Otay Water District is a Smoking, Tobacco and Nicotine Free Campus. All Otay Water District employees are at-will pursuant to California Water Code, Section 71362.