Accountant

Accountant

Under direction, performs a wide variety of professional accounting duties in the preparation, maintenance and review of CCCERA's financial records and reports; areas of responsibility include preparing and reviewing journal vouchers and other financial documents; reconciling the general ledger to other fiscal systems such as subsidiary ledgers, fund control accounts and financial schedules; reviews the work of staff performing technical, and administrative support including the processing of payroll; assist in the preparation of financial reports; and performs other related duties as required.

Receives direction from the Accounting Manager. Exercises no supervision of staff.

This is a fully competent professional classification and position receives only occasional instruction or assistance as new or unusual situations arise. Incumbents may assume specialized responsibility for a particular function within the class. Successful performance of the work requires thorough knowledge of governmental accounting practices and procedures, fund accounting, and fiscal management. The Accountant classification is distinguished from Accounting Specialist classification in that the latter class is responsible for performing specialized accounting support functions involving significant compliance auditing and reconciliation.

Examples of typical job functions (illustrative only):

• Provides responsible professional and technical assistance in the administration and implementation of the CCCERA's financial, auditing, and accounting programs.
• Prepares journal entries and reconciles general ledger, fund control, and subsidiary accounts related to postings from retirement benefit payroll, accounts payable, cash receipts, and accounts receivable; prepares quarterly financial statements, including distributing quarterly revenue and expenditure reports to departments; prepares numerous monthly financial reports.
• Analyzes and reconciles expenditure and revenue accounts, including investment accounts; retirement payroll liability, reviews and processes appropriation transfer requests between accounts; reviews and analyzes financial transactions and balances for accuracy, completeness and authorization.
• Participates in and assumes responsibility for various accounting programs including financial statements, general ledger, period-end close, and year-end audit engagement; preparing auditor requested schedules, confirmations, and financial tables, charts and footnotes for CCCERA's annual comprehensive financial report (ACFR).
• Records and maintains appropriate controls for capital assets; assists in depreciation, and amortization of prepaid assets, auditing and financial analysis, and special reports.
• Assists with investment accounting, cash management, and revenue and expense projections.
• Reviews, analyzes and maintains a variety of trust funds.
• Manages and participates in activities related to the payroll function, including the preparation and review of quarterly and annual tax reports and returns, implementation of periodic salary and benefit changes, preparation of a variety of reports, schedules, and reconciliations and providing them to the auditors, and ensuring compliance with applicable Federal, State, and local laws, rules, and regulations.
• Calculates interest earnings and prepares allocation schedules.
• Reviews and analyzes financial transactions and balances for accuracy, completeness and authorization.
• Assists in the preparation of a wide range of tasks as part of the on-going budget process, including compiling, tabulating, analyzing, and reviewing financial data for the administration of CCCERA's budget.
• Prepares detailed accounting work papers on a personal computer including worksheets, schedules and flow charts.
• Creates and maintains various financial databases, file systems, correspondence and ledger records to track information related to account balances.
• Prepares and distributes, in accordance with IRS and related government regulations, 1099R tax forms.
• Reviews and analyzes changes in legal and procedural requirements for financial, budgetary, tax and accounting operations.
• Assists in the implementation of new or upgrades to automated financial information systems and related applications.
• Provides staff assistance to the Accounting Manager; develops and reviews board reports and other necessary correspondence related to assigned activities and services; may present reports to; audit committee, and boards.
• Performs other related duties as required.

Knowledge of:

• Accepted principles, practices, purpose of fiscal operations within a public Employee's Retirement System.
• Federal, state and local laws, rules and regulations governing fiscal operations.
• Principles and practices of cost accounting.
• Policies, Procedures and Regulations of the County Employee's Retirement Act of 1937 as it relates to work performed.
• Principles and practices of general accounting policies and procedures as detailed in GASB, FASB and GAAP.
• The financial reporting format from member agencies with respect to membership data and transactions.
• Methods and techniques of reconciling multiple complex accounting transactions.
• Methods and techniques of researching and analyzing a variety of fiscal transactions involving general accounting, retirement membership data, and investments.
• Methods and techniques of calculating and processing fiscal transactions in multiple organizations.
• Methods and techniques of developing and maintaining complex filing records.
• Advanced mathematical skills.
• Principles and practices of customer service.
• Modern office practices, methods and computer equipment and applications related to the work performed.
• English usage, grammar, spelling, vocabulary and punctuation.
• Use tact, initiative, prudence, and independent judgment within general policy and legal guidelines.
• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Ability to:

• Interpret and apply laws, codes, regulations, accounting pronouncements and accounting guidelines and manuals.
• Gather, evaluate and analyze complex data.
• Exercise good judgment and discretion in handling confidential matters.
• Reconcile and balance a variety of financial transactions from multiple accounting systems.
• Perform accurate and legible financial and statistical work.
• Make rapid and accurate arithmetical computations.
• Analyze and evaluate information and draw valid conclusions and make recommendations.
• Operate modern office equipment including and specialized software applications relevant to work performed.
• Organize own work, set priorities and meet critical deadlines.
• Follow oral and written directions.
• Use English effectively to communicate in person, over the telephone and in writing.
• Establish and maintain effective working relationships with those contacted in the course of work.
• Demonstrate strict confidentiality, professionalism, integrity and compliance with applicable laws and regulations at all times.

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 equivalent to a four-year degree from an accredited college or university in business administration, finance, accounting or a closely related field, and three (3) years of increasingly responsible professional accounting experience; experience in a public agency, and/or a retirement system is desirable.

Licenses and Certifications: None.

Physical Demands: Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information. Employees should possess the ability to lift, carry, push, and pull materials and objects up to 25 pounds.

Environmental Elements: Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.

Disaster Service Worker: All Contra Costa County Employees' Retirement Association (CCCERA) employees are designated Disaster Service Workers through state and local law. Employment with CCCERA requires the affirmation of a loyalty oath to this effect. Employees are required to return to work as ordered in the event of an emergency, therefore, employees must be residing within 200 miles of Concord, CA on scheduled work days.

Equal Employment Opportunity: It is the policy of CCCERA to consider all applicants for employment without regard to race, color, religion, sex, national origin, ethnicity, age, disability, sexual orientation, gender, gender identify, gender expression, marital status, ancestry, medical condition, genetic information, military or veteran status, or other protected category under the law.