Accounting Administrator

Accounting Supervisor

The purpose of this job is to supervise and administer all accounting activities of the Athens-Clarke County Unified Government. Duties and responsibilities include, but are not limited to, ensuring compliance with Generally Accepted Accounting Principles (GAAP), Government Accounting Standard Board (GASB) Standards, and federal, state and Unified Government policies and procedures; monitoring and analyzing transactions; preparing and reviewing various financial reports and financial statements; and performing additional tasks as assigned.

The following duties are normal for this job. These are not to be construed as exclusive or all-inclusive. Other duties may be required and assigned.

Leadership and Supervision Manages the operations of the Accounting Division.

• Responsible for recruiting, training, supervising, and evaluating Accounting Division staff.
• Develops and implements guidelines, standards, and assignments for the division.
• Prepares and monitors annual Accounting Division budget.

Compliance Monitors accounting and regulatory requirements for the Government to ensure compliance with federal, state, and local laws, regulations, and ordinances.

• Maintains the chart of accounts for the Unified Government, in accordance with requirements of the Georgia Department of Community Affairs Uniform Chart of Accounts as required by the Official Code of Georgia.
• Compiles, prepares, reviews, and submits monthly, semi-annual, and annual financial and statistical reports as required by federal, state, and local laws, rules, and regulations.
• Researches, analyzes and implements accounting rules and regulations as stipulated by the Governmental Accounting Standards Board (GASB) and other regulatory agencies.
• Reviews accounting transactions for compliance with Generally Accepted Accounting Principles (GAAP), Government Accounting Standards Board (GASB), state and federal law, and Unified Government guidelines.

Reporting Prepares, reviews, and analyzes financial reports to ensure that the Government's financial condition is in accordance with guidelines established by budgetary guidelines established by Mayor and Commission.

• Develops ad hoc reports and financial analyses as requested by management.
• Collects, researches, interprets, and analyzes a variety of financial and operating data, records, databases and ledgers necessary to prepare, review and analyze financial reports.
• Discusses accounting issues with Finance Department management and staff, management and staff of other departments, and external parties as needed.
• Coordinates and assists in the preparation of the Annual Comprehensive Financial Report.

Maintenance of Accounting Records Maintains accounting records for all Unified Government funds to ensure financial information is maintained in accordance with generally accepted accounting principles.

• Reviews all journal entries posted in the financial system to ensure accurate and timely financial reporting.
• Maintains current and accurate balance of the general ledger; reconciles subsidiary ledgers to the general ledger; analyzes accounts for the nature and accuracy of transactions.
• Resolves complex reconciliation and account analysis problems requiring in-depth research and application of appropriate generally accepted accounting principles.
• Analyzes and interprets accounting procedures and internal controls; prepares recommendations for revision; participates in development and implementation of accounting and fiscal procedures and methods.
• Provides technical assistance to other departments.
• Assists other departments with establishing and improving accounting records.

Treasury Management Assists the Treasurer in managing the cash management program including banking relations, investments, and use of electronic banking.

• Assists the Treasurer and Accounting Division staff with daily cash management review as needed.
• Serves as an administrator of government's electronic banking and works directly with the bank to resolve banking issues.
• Reviews all bank reconciliations prepared by Accounting Division staff and other departments.
• Prepares monthly pension investment reconciliation and related investment journal entries.

Grants Monitors the Government's grant programs to ensure compliance with federal and state laws, regulations, and grant agreements.

• Maintains the project accounting system, used for grant accounting, by adding new projects, amending current projects, and deleting obsolete projects, as necessary.
• Reviews all grant related journal entries and grant reimbursement requests to federal and state agencies.
• Reviews the Schedule of Expenditures of Federal Awards, including the Notes to the Schedule of Expenditures of Federal Awards, as required by the federal Single Audit Act of 1984.
• Serves as E-Business Point of Contact for SAM.gov (System for Award Management) and is responsible for authorizing individuals that are able to submit grant applications on behalf of the Unified Government.

Capital Assets Supervises the County's capital asset program to ensure proper recording of financial transactions related to capital assets.

• Maintains the project accounting system, used for capital project accounting, by adding new projects, amending current projects, and deleting obsolete projects, as necessary.
• Oversees the tracking and reporting of capital projects: verifies appropriate and accurate recording of project expenditures; reviews and analyzes general ledger activity; prepares and distributes project status reports and other related reports.
• Reviews general ledger accounts to ensure capital outlays are properly identified and classified.
• Reviews all capital asset additions, transfers, and disposals entered in the capital asset system.
• Responsible for physical custody of all titles for government vehicles; reviews title release for vehicle disposals; reviews periodic title reconciliation.

Internal Audit Performs key internal audit functions to assist in safeguarding the Government's assets against misappropriation.

• Coordinates and reviews annual audits of petty cash/change funds and purchasing/travel card expenses.
• Coordinates and reviews annual inventory observations of capital assets and consumable supplies.
• Assists departments with review of current internal control structure and development of additional internal controls to address identified risks.

Audit Preparation Coordinates audit preparations to ensure a thorough and cost effective annual audit.

• Oversees audit preparations by developing a fund closing schedule and prepared by client (PBC) list assignments for Accounting Division staff.
• Serves as audit liaison to the external auditors.
• Reviews all system narratives, workpapers, schedules, and analyses of account balances provided to the external auditors.
• Provides the external auditor with any requested documents or information necessary for the completion of the annual audit.
• Implements improvements from audit findings.

Debt Monitors debt issuances to ensure that all debt of the Government is properly identified and recorded.

• Maintains files and prepares audit workpapers for all debt issuances of the Government.
• Assures debt service payments are made and recorded timely.
• Assists management with new debt issuances by providing financial information and reports as needed.
• Assists management with continuing disclosure requirements, arbitrage reviews, and other debt reporting as needed.

Knowledge of the principles, practices and procedures of the Accounting Division and the operations and functions of the Finance Department. Knowledge of established organizational, management, and human relations techniques. Knowledge of practices and procedures established by the Government Finance Officers' Association (GFOA), Government Accounting Standards Board (GASB) and other appointed boards and professional standards organizations. Ability to interpret which guidelines apply to given situations. Knowledge of the theory and practice of advanced accounting. Knowledge of federal, state and local laws; ordinances; generally accepted accounting principles; and grant requirements relevant to the financial administration of local government. Knowledge of clerical principles, bookkeeping procedures, and filing systems used in local government. Knowledge of financial reports such as general ledgers, trial balances, financial statements, balance sheets, income statements, bank statements, bank reconciliations, tax reports, and other reports as required in the performance of duties. Knowledge of the Unified Government's computerized financial management system, capital asset accounting system, and other relevant computer programs. Knowledge of proper investment procedures and the types of investments authorized by the Official Code of Georgia. Knowledge of the operating procedures, internal controls, and organization staff related the financial operations of various departments. Skill in the use of computers, various software packages, and other office equipment. Skill in preparing, analyzing and interpreting a variety of financial documents, workpapers, and reports. Skill in organizational techniques. Ability to effectively communicate and interact with Accounting Division staff, management, employees, members of the public and all other groups involved in the activities of the Accounting Division as they relate to the Finance Department. Ability to analyze financial information in accordance with appropriate governmental