Associate Accountant

Class Title Associate Accountant Class Code 071 Salary $37.03 - $49.99 Hourly Definition Benefits Description DEFINITION Under general supervision, performs a variety of routine specialized, technical, and complex accounting and financial work of above average difficulty in connection with the preparation, review, and maintenance of financial and statistical records including assisting with payroll, accounts payable, and accounts receivable functions; and performs related work as required. SUPERVISION RECEIVED AND EXERCISED Receives general supervision from the Finance Manager and/or Senior Accountant. Exercises no supervision of staff. CLASS CHARACTERISTICS This is a journey level classification and is characterized by the performance of a wide range of professional level accounting functions involved in the preparation and maintenance of the District's accounting records. Provides highly technical and complex work relating to public sector accounting procedures and recordkeeping. Work generally involves assignments requiring independent judgment on diverse and difficult accounting projects and has accountability for ongoing decision making. A thorough understanding of accounting principles, the record keeping systems and related transactions is required. The work of this class is structured and seldom varies. It is performed in accordance with established guidelines. Examples of Typical Job Functions (Illustrative Only) Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job. Performs a variety of routine administrative and clerical account support duties related to payroll, accounts receivable, and accounts payable, including posting, balancing, adjusting, and maintaining manual and computerized account and financial records according to established policies and procedures. Prepares, maintains, and/or verifies a variety of accounting, financial, and statistical records, ledgers, logs, and files; gathers, assembles, tabulates, enters, checks, verifies, balances, adjusts, records, and files financial data; codes data according to prescribed accounting procedures; reviews information to ensure accurate reporting; resolves discrepancies; establishes and maintains various files and records. Performs accounts receivable functions; receives, processes, follow-up, and balances payments received; inputs data. Performs cash receipt duties; Collects and accounts for money or payments received, prepares bank deposits or records cash receipts; audits, balances, resolves or reconciles discrepancies between payments, receipts, accounts and/or source documents; posts transactions in accounts, journals, and ledgers. Maintains automated District general and subsidiary ledgers and journals; prepares journal vouchers for adjusting and correcting accounting records; balances accounts. Prepares and processes District payroll including auditing time records, verifying salary adjustments and retroactive paybacks for employees, reviewing and editing documents, correcting errors, balancing payroll each pay period, explaining payroll policies and procedures, and preparing federal and state payroll reports; audits all inputs and adjustments to computerized payroll system. Performs accounts payable functions, from receipt of invoice through release of payment; receives, reviews, and inputs invoices; obtains approvals; creates new vendors as necessary; researches and reconciles discrepancies; enters and verifies data to produce payment; prepares payments for mailing and files copies with backup; responds to vendor and staff inquiries. Performs general accounting and finance work including depreciation expense, monthly bank reconciliations, journal entries, annual closing of financial statements and audit preparation. Creates, modifies, and closes purchase orders; processes purchase order change order request as necessary; follow-up and ensures purchase orders are signed by appropriate parties. Assists in budget research, analysis, and forecasting; provides financial information and analyzes reports to other District staff; prepares and analyzes budgets to actuals, compile the budget documents and submit to the Government Finance Officers Association (GFOA) for an award. Compiles, calculates, and reviews financial records for accuracy and conformance with established practice. Prepares monthly, quarterly, and annual financial reports such as the State Compensation Report, the Quarterly Budget Report, the Federal and State Employer Tax Return; performs the preparation of portions of the Comprehensive Annual Financial Report and the budget document. Participates in the annual close of the District's financial records; makes adjusting and closing entries. Provides assistance during the annual audit by the District's outside auditors and the financial statement. Prepares the Popular Annual Financial Report and assists in compiling the Annual Comprehensive Financial Report; submits reports to the Government Finance Officers Association (GFOA) for an award. Provides assistance to higher-level accounting staff in various aspects of the accounting function and training to lower-level staff. Receives, researches, and responds to citizen requests and complaints. Prepares monthly warrant list; codes documents for proper account classifications. Attends and participates in professional group meetings; stays abreast of new trends and innovations in the field of accounting; researches emerging products and enhancements and their applicability to District needs. Maintains record retention, files, and scans documents; uploads financial documents, reports, and related financial information to the District's website as necessary. Occasionally attends and presents at Study Sessions and/or Board meetings. Reviews current accounting practices, procedures, and policies; recommends modification and revision. Performs related duties as assigned. Qualifications Knowledge of: Generally accepted principles, practices, and methods of public and governmental accounting and financing. Methods and techniques of accounting and general ledger maintenance. Applicable federal, state, and local laws, regulatory codes, ordinances, and procedures relevant to assigned area of responsibility. Terminology and practices of financial and account document processing and record-keeping, including payroll, accounts receivable, and accounts payable. Principles and procedures of financial record keeping and reporting. Methods and techniques of coding, verifying, balancing, and reconciling accounting records. Business arithmetic and basic financial and statistical techniques. Record-keeping principles and procedures. Customer service techniques, practices, and principles. Methods and techniques of proper phone etiquette. Modern office practices, methods, and computer equipment and computer applications related to work, including word processing and spreadsheet software. English usage, grammar, spelling, vocabulary, and punctuation. Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and District staff. Ability to: Perform routine technical and professional accounting work in support of the preparation, review, and maintenance of financial and statistical records. Provide specialized or general analysis support in various accounting functions. Analyze financial data and draw sound conclusions. Prepare clear, complete, and concise financial statements and reports. Interpret, apply, explain, and ensure compliance with federal, state, and local policies, procedures, laws, rules, and regulations. Make accurate arithmetic, financial, and statistical computations. Enter and retrieve data from a computer with sufficient speed and accuracy. Establish and maintain a variety of filing, record-keeping, and tracking systems. Understand and carry out a variety of complex instructions in a responsible and independent manner. Prepare journal entries and maintain ledgers. Operate office equipment including computers and supporting word processing, spreadsheet, and database applications. Provide assistance to higher level accounting staff in various aspects of the accounting function. Maintain accurate files and records. Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines. Communicate effectively, both orally and in writing. 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. Education and Experienc e : 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: A Bachelor's degree from an accredited college or university with major coursework in finance, accounting, business or public administration, or a related field and two (2) years of increasingly responsible professional accounting experience. Licenses and Certifications : None. Supplemental Information 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, before groups, 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 must possess the ability to lift, carry, push, and pull materials and objects weighing 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 District policies and procedures. CAFETERIA PLAN Full-time employees receive a monthly contribution amount to pay for District-offered medical, dental and vision insurance plans plus other ancillary benefits. The contribution amount is based on the employees' elected medical plan tier. Employee only - $1,200 Employee + 1 - $1,650 Employee + 2 or more - $2,140 RETIREMENT BENEFIT The District contracts with California Public Employees Retirement System (CalPERS). The monthly retirement allowance is determined by age at retirement, years of service credit and final compensation. The basic benefit is 2% of final compensation for each year of credited service upon retirement at age 55, 60, or 62. WORK SCHEDULE Full-time Administrative employees work a 9/80 schedule. Full-time Wastewater employees work a 4/10 schedule. TELECOMMUTING Eligible classifications work a hybrid schedule with up to 3 days a week of telecommuting. MEDICAL The District offers medical insurance through CalPERS. Employees elect the plan and tier of their choice. DENTAL, VISION, & SUPPLEMENTAL LIFE INSURANCE The District offers dental vision, and supplemental life insurance through Special District Risk Management Authority. LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT (AD&D) INSURANCE the District pays for a Life Insurance/AD&D policy for all full-time employees that provides a $50,000 coverage. Full-time employees are eligible on the first day of the month on or after completing 90 days of continuous employment. Part-time employees are ineligible for this benefit. LONG-TERM DISABILITY INSURANCE the District pays for a non-work related Disability Insurance plan for all full-time employees that pays up to 60% of an employee's basic monthly earnings not to exceed $5,000 per month following a 90 day waiting period of continuous disability. Full-time employees are eligible on the first day of the month on or after completing 90 days of continuous employment. Part-time employees are ineligible for this benefit. CELL PHONE ALLOWANCE $479.96 annually for non-exempt employees/$960 for exempt employees. EMPLOYEE ASSISTANCE PROGRAM (EAP) The EAP provides confidential counseling, education and referral on work and life challenges 24 hours a day, seven days a week. RETIREMENT HEALTH SAVINGS PLAN (RHS) through MissionSquare. Employees contribute 1% of their base salary and the District matches 1%. Funds can be used to pay healthcare premiums and out-of-pocket expenses in retirement. Employee amount is 100% vested immediately. Vesting in the employer contributed amount occurs at 5 years of service with the District, at which time there is 100% vesting. BILINGUAL PAY Eligible employees who are certified and designated as "District Translators" shall receive premium pay for the performance of bilingual written and/or oral skills. WASTEWATER MAINTENANCE EMPLOYEES PREMIUM PAY Employees who are routinely and consistently assigned to repair and maintain sewer systems shall receive a premium pay of 1.5% of their base pay for each California Water Environment Association Collection System Maintenance and/or Electrical Instrumentation Grade Certification level achieved. WELDER PREMIUM PAY Employees who are routinely and consistently assigned to repair sewer manhole covers by application of welding skills and who possess a current welding certification, shall receive a premium pay of 1.5% of their base pay. STANDBY PAY The Primary Standby Person will be paid a flat rate of $75 per day and the Secondary Standby Person will be paid $50 per day. SHIFT DIFFERENTIAL PAY A non-exempt Wastewater Maintenance Worker or SCADA Technician/Industrial Electrician employee required to work a shift cleaning sewer lines between the hours of 6:00 p.m. and 5:00 a.m. will be compensated an additional 7% above the employee's base hourly rate of pay for hours worked during that time period. CLOSED CIRCUIT TELEVISION (CCTV) PAY Employees who successfully pass the Pipeline Assessment & Certification Program from the National Association of Sewer Service Companies, and who routinely televise, view, and analyze CCTV of sewer pipes as part of their regular duties, shall receive a premium pay of 1.5% of their base pay. MANHOLE ASSESSMENT CERTIFICATION PAY Employees who are routinely and consistently assigned to repair and maintain sewer systems shall receive a premium pay of 1.5% of their base pay for successfully passing the Manhole Assessment & Certification Program (PACP) from the National Association of Sewer Service Companies (NASSCO.) COMMERCIAL DRIVER'S LICENSE PAY Employees who are required to maintain a Commercial Driver's License, Class "C" or who maintain a Class "A" for the performance of their assigned job duties, will receive an annual pay of $520. OPTIONAL BENEFITS DEFERRED COMPENSATION PLAN (457B) This voluntary 457 Plan through Empower provides employees with the opportunity to invest a portion of their salary on a pre-tax basis. The plan includes a hardship loan option. TECHNOLOGY LOAN PROGRAM The District will assist with the purchase of technology equipment and software for personal use by granting an interest free loan in the amount of $200 - $2,000. . Employees are eligible after six months of service. TUITION REIMBURSEMENT PROGRAM Full-time employees, who have completed six months of service, are eligible for tuition reimbursement for a maximum of $5,000 per year for educational courses in order to foster personal development in job-related areas as well as career advancement. SUPPLEMENTAL INSURANCE The District offers optional Short-Term Disability Insurance; Hospital Insurance; Cancer Insurance; Specialized Health Event and Accident Insurance through AFLAC. WELLNESS PROGRAM REIMBURSEMENT The District encourages employees to achieve and maintain a healthy lifestyle through physical fitness. Employees will be reimbursed up to $25 per month for eligible Wellness Program items. REWARDING IDEAS PROGRAM The Rewarding Ideas program is an employee suggestion program that encourages employees to generate ideas for organizational improvements. Monetary rewards range from $100 to $1,000. LEAVES SICK LEAVE Full-time employees accrue sick leave at the rate of 3.70 hours per pay period. Part-time employees who work 30 or more days in a year are entitled to 40 hours of paid sick leave. VACATION Full-time employees accrue 92 to 284 vacation hours annually based on years of service. Employees may use vacation after six months of continuous service. HOLIDAYS The District observes the following 12 holidays: New Year's Day; Labor Day; Martin Luther King Day; Thanksgiving (Wednesday - Friday);President's Day; Veteran's Day; Memorial Day; Christmas Eve; Christmas Day; Fourth of July. Employees also receive two floating holidays to be used incrementally by the end of the fiscal year. COMPENSATORY (COMP) TIME Comp time is used like vacation and may also be used like sick leave. Comp time is accrued by converting overtime hours to Comp time off hours. ADMINISTRATIVE LEAVE Exempt full-time employees receive 40 hours of Administrative Leave each fiscal year. CALIFORNIA FAMILY RIGHTS ACT (CFRA) LEAVE Provides eligible employees with up to 12 weeks of unpaid, job-protected leave to care for their own serious health condition or a family member with a serious health condition, or to bond with a new child. BEREAVEMENT LEAVE Full-time employees are entitled to up to 5 working days per incident for the death of an immediate family member. This is a general outline of employee compensation and fringe benefits. For a complete explanation of benefits, benefit eligibility and restrictions, please refer to the Employee Handbook or Benefit Plan Documents.