Controller

Job Description

Job Description

Job Title:

Controller

District

RCESD1 and RCESD 2

FLSA Category:

Exempt

Reports to:

Chief Financial Officer

Division:

Administration / Finance

Travel Required:

Yes (< 5%)

Salary Range:

Dependent Upon Qualifications

Position Type:

Full time

Job Description

The Controller is responsible for managing and overseeing the day-to-day accounting operations of Reeves County Emergency Services District Nos. 1 & 2 under the direction of the Chief Financial Officer (CFO). The Controller serves as the Districts' senior accounting professional and is responsible for maintaining the accuracy, completeness, and integrity of the accounting records, financial reporting processes, reconciliations, internal controls, and audit support activities for both Districts.

The Controller assumes primary responsibility for general ledger management, all account reconciliations, monthly and year-end close, financial statement preparation, payroll accounting reconciliation, accounts payable and accounts receivable oversight, audit preparation, capital asset accounting, and accounting system administration. Payroll processing remains under the Human Resources function; however, the Controller independently reconciles payroll activity to the accounting system and verifies the accuracy of payroll-related general ledger accounts, liabilities, allocations, and entries.

The Controller directly supervises the AP/AR Administrative Specialist and coordinates with the HR Manager and Payroll Specialist on payroll accounting matters. By assuming responsibility for the Districts' daily accounting and reconciliation functions, the Controller enables the CFO to focus on executive financial leadership, strategic planning, budget development, capital planning, investments, debt management, Board reporting, and long-range financial sustainability.

Principal Duties and Responsibilities

The following duties are not inclusive of all responsibilities, and the incumbent may perform other duties as assigned by the Chief Financial Officer:

• Direct and oversee the daily accounting operations of RCESD1 and RCESD2 while maintaining separate and accurate accounting records for each governmental entity.
• Maintain the integrity of the general ledger and ensure transactions are recorded accurately, timely, and in the appropriate funds, divisions, accounts, and financial periods.
• Lead monthly, quarterly, and fiscal year-end closing processes, including preparation and review of journal entries, accruals, reclassifications, and closing schedules.
• Perform, review, and document all balance sheet and general ledger reconciliations, including bank accounts, investments, receivables, payables, payroll liabilities, accrued expenses, prepaid items, due to/due from accounts, debt accounts, and other assigned accounts.
• Prepare monthly bank reconciliations for all District bank accounts and promptly investigate and resolve reconciling items.
• Reconcile investment statements, investment earnings, and related general ledger activity for both Districts.
• Prepare monthly financial statements, trial balances, balance sheets, revenue and expenditure reports, budget-to-actual reports, and supporting schedules for review by the CFO.
• Analyze financial activity and identify unusual transactions, material variances, control concerns, and corrective actions for management review.
• Review and approve accounting transactions and supporting documentation prepared by accounting support personnel in accordance with delegated authority and internal controls.

Payroll Accounting and Reconciliation

• Independently reconcile each payroll processed by the Payroll Specialist to the accounting system and applicable bank activity.
• Reconcile payroll registers and reports from ADP Workforce Now, or the Districts' payroll system, to Tyler Technologies ERP Pro, or the Districts' accounting system.
• Verify payroll expenses and allocations between RCESD1 and RCESD2 and among applicable funds, departments, programs, and cost centers.
• Reconcile salaries, overtime, payroll taxes, retirement contributions, insurance deductions, employee benefit withholdings, garnishments, leave-related liabilities, accrued payroll, compensated absences, and other payroll-related accounts.
• Prepare or review payroll journal entries, payroll accruals, benefit entries, liability adjustments, and year-end payroll accounting entries.
• Investigate and resolve discrepancies in coordination with the HR Manager and Payroll Specialist while preserving appropriate separation of duties.
• Provide payroll accounting schedules and reconciliations for financial reporting, annual audits, budget preparation, and management review.
• Does not process payroll or supervise the Payroll Specialist unless separately assigned in writing; responsibilities are limited to accounting review, reconciliation, reporting, and internal control verification.

Accounts Payable, Accounts Receivable, and Revenue

• Oversee accounts payable processing, vendor maintenance, invoice coding, approvals, payment batches, ACH payments, checks, electronic disbursements, purchasing card activity, and vendor statement reconciliation.
• Oversee accounts receivable recording, deposits, ambulance billing reconciliations, collections, fire service cost recovery, grant receivables, reimbursements, and other District revenue sources.
• Review vendor and customer account activity for accuracy, completeness, timeliness, and compliance with District policies and internal controls.
• Ensure appropriate segregation of duties exists among transaction initiation, approval, payment processing, custody of assets, recording, and reconciliation.

Budgeting, Audit, Capital Assets, and Compliance

• Assist the CFO with annual operating budgets, capital budgets, budget amendments, revenue projections, expenditure forecasts, personnel cost estimates, and long-range financial planning.
• Monitor actual revenues and expenditures against approved budgets and prepare variance explanations and supporting analyses.
• Coordinate annual financial audit preparation and serve as the primary accounting liaison to external auditors under the direction of the CFO.
• Prepare audit workpapers, account confirmations, lead schedules, reconciliations, roll-forwards, supporting documentation, and responses to auditor requests.
• Assist with implementation of audit recommendations and monitor corrective actions.
• Maintain capital asset and construction-in-progress records, including additions, disposals, transfers, depreciation, project closeout, and reconciliation to the general ledger.
• Reconcile capital project expenditures, debt proceeds, debt service activity, grants, and restricted or assigned funds.
• Ensure accounting records and reports comply with GAAP, GASB standards, District policies, grant requirements, records retention requirements, and applicable federal, state, and local regulations.
• Develop, document, implement, and maintain accounting procedures, desk manuals, close checklists, reconciliation standards, and internal control processes.
• Research technical accounting matters and recommend appropriate accounting treatment to the CFO.
• Identify and implement opportunities for automation, system integration, workflow improvement, stronger controls, and more timely financial reporting.
• Assist with implementation, maintenance, testing, and optimization of Tyler Technologies ERP Pro, ADP Workforce Now, accounts payable automation, document management, and related financial systems.
• Prepare special financial analyses, reports, and projects requested by the CFO, Emergency Services Chief, or Boards of Commissioners.
• Attend Board meetings, workshops, conferences, and training programs as assigned.
• Maintain strict confidentiality of financial, employee, payroll, vendor, patient billing, and other sensitive information.

Supervisory Responsibilities

• Directly supervise the AP/AR Administrative Specialist and establish priorities, deadlines, documentation standards, and quality-control expectations.Assigns, prioritizes, reviews, and evaluates the work of assigned accounting personnel.
• Provides training, coaching, technical guidance, performance feedback, and recommendations regarding employee development.
• Assists the CFO with hiring, performance evaluation, corrective action, workflow design, and succession planning for assigned accounting personnel.
• Coordinates with the HR Manager and Payroll Specialist regarding payroll accounting and reconciliation matters but does not supervise Human Resources staff.
• Exercises operational authority over daily accounting functions within established policies, approved budgets, internal 

Qualifications and Education RequirementsEducation and Experience

• Bachelor's degree in Accounting, Finance, Business Administration with a concentration in accounting, or a closely related field required.
• Minimum of seven (7) years of progressively responsible professional accounting experience, including general ledger accounting, reconciliations, financial reporting, and audit preparation.
• Minimum of three (3) years of supervisory or lead accounting experience preferred.
• Governmental, public-sector, fund accounting, or special purpose district experience strongly preferred.
• Experience with payroll accounting and reconciliation, annual audits, budgeting, internal controls, capital assets, grants, and multi-entity accounting preferred.
• Experience with emergency services districts, local governments, fire/EMS operations, healthcare billing, or ambulance revenue cycles is highly desirable.
• Certified Public Accountant (CPA), Certified Government Finance Officer (CGFO), Certified Public Finance Officer (CPFO), or similar professional credential preferred.

Residency Requirement

• The employee must establish and maintain a primary residence within Reeves County, Texas, as a condition of employment.

Technical Requirements

• Thorough knowledge of Generally Accepted Accounting Principles (GAAP), governmental fund accounting, and Governmental Accounting Standards Board (GASB) requirements.
• Advanced knowledge of general ledger accounting, account reconciliation, month-end and year-end close, payroll accounting, financial reporting, audit workpapers, and internal controls.
• Advanced proficiency in Microsoft Excel, including complex formulas, pivot tables, data analysis, reconciliation tools, and financial schedules.
• Experience with enterprise resource planning systems, payroll systems, electronic approvals, document management, and automated accounts payable workflows.
• Experience with Tyler Technologies ERP Pro and ADP Workforce Now preferred.
• Ability to analyze complex financial information, identify discrepancies, document conclusions, and implement corrective action.
• Ability to manage accounting for two separate governmental entities while maintaining accurate entity-level records and appropriate cost allocations.

Knowledge, Skills, and AbilitiesLanguage Skills

Ability to read, analyze, and interpret accounting standards, professional publications, governmental regulations, contracts, grant requirements, policies, procedures, and financial reports. Ability to prepare clear reports, correspondence, procedures, workpapers, and financial analyses and effectively communicate financial information to management, auditors, employees, vendors, governmental agencies, and Board members.

Mathematical Skills

Advanced ability to perform accounting calculations, reconciliations, financial forecasting, allocation analyses, variance analyses, trend analyses, and statistical reporting. Ability to analyze and interpret complex financial data accurately and consistently.

Reasoning Ability

Ability to identify accounting discrepancies, evaluate alternatives, interpret accounting standards and policies, recommend solutions, and implement corrective action. Ability to exercise sound independent judgment within established policies, internal controls, and delegated authority.

Interpersonal and Leadership Skills

Demonstrates professionalism, integrity, accountability, discretion, initiative, attention to detail, and a commitment to public stewardship. Maintains productive working relationships with employees, auditors, consultants, vendors, governmental agencies, Board members, and District leadership. Demonstrates effective supervision, customer service, organization, communication, and problem-solving skills.

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 position. Re