JOB SUMMARY:  This position performs technical accounting duties in support of the city.

MAJOR DUTIES:

Administers miscellaneous accounts receivable; calculates job costs on electric, gas and water utility work; creates and process bills; collects monies; refers uncollectible accounts to outside collection agency or city attorney.

Manages the accounts payable purchase order payment process.

Administers the North Carolina Department of Revenue Debt Set-Off program through garnishment of tax refunds.

Maintains accounts receivable ledger and reviews for accuracy.

Issues refunds for overpayments.

Updates general ledger with postings from subsidiary HTE modules; reconciles general ledger updates with subsidiary ledger edits.

Maintains encumbrance ledger; reviews for old purchase orders and small dollar amount orders; researches purchase orders with departments; maintains accounting encumbrance ledger and balances with outstanding purchase order ledger.

Assists with sales tax refund accounting; analyzes sales tax affidavits for accuracy; codes taxes by county.

Assists in the maintenance of escheat funds ledger.

Provides performance trends on billing and collection of miscellaneous accounts receivable.

Trains, directs, and informs department personnel in accounts payable process.

Assists in year end close out and annual financial statement preparation.

Performs other related duties as assigned.

KNOWLEDGE REQUIRED BY THE POSITION:

Knowledge of Generally Accepted Accounting Principles.

Knowledge of city policy for disbursement processing and purchasing.

Knowledge of accounts payable and receivable principles and practices.

Knowledge of the principles and practices of computerized financial information management.

Knowledge of relevant federal and state laws, city ordinances, and department policies and procedures.

Skill in operating office equipment such as a computer and calculator.

Skill in oral and written communication.

SUPERVISORY CONTROLS:  The Accounting Manager assigns work in terms of general instructions.  The supervisor spot-checks completed work for compliance with procedures, accuracy, and the nature and propriety of the final results.

GUIDELINES:  Guidelines include GAAP, North Carolina Sales Tax Regulations, relevant federal and state laws and city ordinances, and city and department policies and procedures.  These guidelines are generally clear and specific, but may require some interpretation in application. 

COMPLEXITY:  The work consists of related technical accounting duties.  The difficulty with collecting delinquent accounts contributes to the complexity of the position.

SCOPE AND EFFECT:  The purpose of this position is to perform technical accounting duties.  Successful performance ensures the accuracy of city financial records.

PERSONAL CONTACTS:  Contacts are typically with co-workers, other city employees, external auditors, attorney, collection agencies, and the general public.

PURPOSE OF CONTACTS:  Contacts are typically to give or exchange information, resolve problems, and provide services.

PHYSICAL DEMANDS:  The work is typically performed while sitting at a desk or table.  The employee occasionally lifts light objects.

WORK ENVIRONMENT:  The work is typically performed in an office. 

SUPERVISORY AND MANAGEMENT RESPONSIBILITY:  None.

MINIMUM QUALIFICATIONS:

Knowledge and level of competency commonly associated with completion of specialized training in the field of work, in addition to basic skills typically associated with a high school education.

Experience sufficient to thoroughly understand the work of subordinate positions to be able to answer questions and resolve problems, usually associated with one to three years experience or service.

Ability to be bonded.