City of Helena
Job Purpose: This position is responsible for assisting the City Controller with daily, monthly and annual accounting tasks that are in conformance with Generally Accepted Accounting Procedures (GAAP) and Government Accounting Standards Board (GASB). In addition, assists with the implementation of new GASB Standards, and the preparation the City of Helena's Comprehensive Annual Financial Report; Maintains the city's fixed asset accounting; assists with the annual audit to include tracking & reconciling city-wide local, state and federal awards; provides guidance to other accounting staff. Administers the City's various tax and assessment processes. Provides highly responsible and complex fiscal and technical support to the Controller, Finance Director and other Finance staff. Essential Duties: These job functions are the essential duties of the position and are not all-inclusive of all the duties the incumbent may be assigned. 20% Audited Annual Financial Report Preparatfon Under the direction of the City Controller, the Accountant is responsible for assisting with the preparation of the City's annual financial report with content and form necessary to receive the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers' Association. The ACFR preparation involves many detailed and complex processes completed in coordination with all departments to include reviewing accounting records for accuracy and completeness, preparing year-end adjusting journal entries, reconciling debt service schedules, collecting and presenting statistical data, preparing and reconciling city-wide local, state and federal awards, and ensuring GASB Standards are presented appropriately. Assists City Controller with preparing the financial statements with over 100 funds including the general, special revenue, debt service, and capital projects governmental funds, enterprise and internal service proprietary funds, and fiduciary funds and ensuring all financial statements balance and tie to accounting records. In addition, assists with preparing financial statements for component units. 50% Accounting Responsible for reconciling and recording capital acquisitions and disposals using information from other departments; maintains fixed asset records in order to run the depreciation calculations in the accounting records and report accurate fixed asset records. Responsible for coordinating with the City Controller and Budget staff to maintain the chart of accounts and fund structure in the accounting and budgeting systems. Review and reconcile accounting transactions; prepares adjusting journal entries as needed; provides information for monthly, quarterly and annual financial reporting. Reconciles balance sheet accounts on a monthly basis. Completes the monthly bank reconciliation. Assists in the City's annual external audit and assists the City Controller and Finance Director with the City's internal audit program. Assists the City Controller with management of cash reserves and investments, and the sale, issuance, recording and payment of debt. 30% Other Duties This position trains and/or assists in accounting related functions in the Accounting Division and throughout the City; may assist in preparation of the City's Budget through the preparation of specific workpapers and budget sections; trains and acts as a back-up for payroll and reviews each payroll cycle and related processes and payments for accuracy before processing; assists the department's accounting technicians in the performance of their duties as necessary, and can be called upon to act as backup in their absence. The incumbent performs or assists in assessing properties within the City limits for all special assessments. The process includes ensuring accuracy with City resolutions related to the assessments and uploading the amounts properly to the County's tax system. This position assists the Finance Director in analyzing data preparing for new assessment districts. In addition, this position assists in the improvement and maintenance of the accounting systems and record keeping for the City in compliance with statutory provisions under Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB). Essential Knowledge, Skills and Abilities Related to this Position: Knowledge of: • The principles, methods, and practices of municipal accounting, payroll and budgeting; • Proper financial internal controls and review and implementation thereof; • Modern office practices and procedures and of standard office and computer equipment; • The approved principles and standard practices of generally accepted accounting and reporting (GAAP), Government Accounting Standards Board (GASB) and the ability to apply them; • Intermediate or Advanced use of Microsoft Office products, including Excel, Power Point, and Word; • Research methods and techniques and ability to implement them; • Governmental Accounting Standards' Board statements and federal and state financial reporting regulations; and • City, State, and Federal laws, rules, policies, procedures and applicable methods for compliance. Skill or ability to: • Independently analyze complex accounting functions and problems and propose solutions • Create, maintain and make use of complex spreadsheets used in the accounting, financial reporting, and audit processes; • Communicate effectively both orally and in writing on a frequent basis with supervisor and other personnel to ensure department operations are carried out efficiently; • Ability to follow direction and work independently without detailed written instructions; • Assist and train staff in work procedures; • Analyze, review balances, interpret and reconcile financial reports and transactions; • Maintain and recommend proper internal controls and perform city-wide compliance testing; • Prepare clear, concise and complete financial reports, statements, audit reports and work papers; • Apply independent judgment in performing difficult and complex tasks; • Examine, interpret and verify a wide variety of financial documents and reports; • Monitor, implement and recommend changes for complex accounting systems and controls; • Make mathematical and statistical calculations; • Establish and maintain effective, professional working relationship with employees, department heads, elected officials and the public; • Prepare reports in a complete, accurate and timely manner; • Establish sound priorities on work assignments so as to assure an orderly and timely workflow for financial systems throughout the City; • Keep abreast of new and improved financial and other special reporting methods; ability to interpret and implement GAAP and GASB Standards • Maintain the highest degree and integrity when handling confidential data. Physical Demands: The position requires the ability to perform sedentary physical work with the ability to lift and carry up to 10 pounds regularly and on occasion up to 50 pounds. The position must have the ability to perform body movements applicable to records management and an office environment. Safety Performs all functions in the safest possible manner and according to policies and procedures. Participates fully with safety trainings. Reports unsafe work conditions and practices, work-related injuries, illnesses, and near misses as soon as possible to assigned supervisor. Minimum Qualifications (Education, Experience and Training): This position requires a Bachelor's degree in accounting, business administration, public administration or related degree with an emphasis in accounting and/or finance from an accredited college or university. The position requires a minimum of three years of progressively responsible experience with a preference in governmental finance. Other relevant combinations of education and work experience may be evaluated on an individual basis.