HomeMy WebLinkAboutItem 9e - Accountant-Senior Accountant Classification SpecificationAccountant/Senior Accountant Classification Specification
April 16, 2019
Page 1 of 3
DATE: April 16, 2019
TO: Honorable Mayor and City Council
FROM: Hue Quach, Administrative Services Director
Prepared By: Shama P. Curian, Human Resources Administrator
SUBJECT: RESOLUTION NO. 7251 AMENDING RESOLUTION NO. 7080 (“THE FRINGE
BENEFITS RESOLUTION”) BY RECLASSIFYING THE ACCOUNTANT
POSITION TO MANAGEMENT, AND ADDING A NEW CLASSIFICATION OF
SENIOR ACCOUNTANT
Recommendation: Adopt
SUMMARY
A recent staffing vacancy provided an opportunity to assess and evaluate the operational
structure of the Finance Division and the roles and responsibilities of the Accountant position.
After a careful review of this classification and the service orienta tion of the Finance Division
to the organization, the Administrative Services Department is proposing the following:
1. Reclassify the Accountant position as Management;
2. Create a new classification of Senior Accountant and classify it as Management; and
3. Include the Senior Accountant and Accountant classifications as part of the flexible
staffing positions.
The Accountant position will be set at salary range of 63M the most equitable to its current
salary range; and the new Senior Accountant position will be set at the salary range of 69M in
the Management Salary Schedule. The proposed changes have been agreed to by the
Arcadia City Employees Association (“ACEA”).
The Human Resources Commission approved reclassifying the Accountant to Management,
the new classification specification for the Accountant and Senior Accountant positions, and
including both as flexible positions on March 14, 2019.
It is recommended that the City Council adopt Resolution No. 7251 by amending Resolution
No. 7080 by reclassifying the Accountant position as Management at 63M, and adding the
new classification of Senior Accountant at 69M, and including both as flexible positions in the
new Accounting series.
Accountant/Senior Accountant Classification Specification
April 16, 2019
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DISCUSSION
The Accountant position performs a variety of professional level fund accounting, financial,
and budgetary analysis and forecasts of the City’s fiscal services. The recent retirement of
the Financial Services Manager/Treasurer, provided an opportunity to re-evaluate the needs
of the Department, and creating a Senior Accountant position accurately reflects the needs of
the organization. The City currently has one Accountant that performs all the accounting
activities of the City.
This position is critical to the organization in that it perform s professional accounting duties,
reconciles general ledger transactions, prepares financial statements, budgets, audit reports,
and participates in all accounting activities for each department within the City. The Finance
Division would like to add a Senior Accountant position as a flexible classification in the
Accounting series to provide a promotional opportunity for incumbents who have
demonstrated that they can perform advanced journey level work of a Senior Accountant.
This provides opportunities for growth and development of staff, including opportunities for
cross-training, and broadening of skills and can also remove reliance on hiring from the
outside, especially for mid-level management or journey-level positions which have been
proven to be quite challenging due to the City’s pension situation and the current trends
within the public sector.
The Senior Accountant position is distinguished from the Accountant level by requiring more
experience and complex work performance. Additionally, the senior level would have more
autonomy performing confidential work while only receiving occasional guidance, and would
provide direct supervision of technical and subordinate staff. Based on a comparative survey
of surrounding cities for the qualifications similar for this position, it is proposed that this
specification requires “Any combination of education and/or experience that has provided the
knowledge, skills, and abilities necessary for successful job performance is qualifying,” and
gives as an example of a, “Bachelor degree from an accredited college or university with
major course work in accounting, business administration, or a related field and (3) years of
recent accounting experience and auditing at a professional level.” Other minor modifications
are recommended to more accurately reflect respective job specifications and are attached
for review.
The salary range for the Senior Accountant position has been proposed at 69M ($6,372 to
$7,958/month). In surveying 15 nearby cities, the proposed salary is in alignment with the
salaries of comparable positions.
It should be noted that the proposed staffing plan will not increase the number of Full -Time
Equivalent (“FTE”) employees. Rather, it will create two cross-functional Senior Accountant
positions in place of the Accountant and Accounting Manager positions. The proposed
staffing plan focuses largely on reducing layers for a simpler organizational structure that
provides for greater accountability while meeting service level demands at reduced costs.
Accountant/Senior Accountant Classification Specification
April 16, 2019
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ENVIRONMENTAL ANALYSIS
The proposed action does not constitute a project under the California Environmental Quality
Act (“CEQA”), and it can be seen with certainty that it will have no impact on the environment.
Thus, this matter is exempt under CEQA.
FISCAL IMPACT
The proposed staffing plan is expected to yield significant refinement to service levels while
maintaining a cost savings of $40,000 in the 2019-20 Fiscal Year.
RECOMMENDATION
It is recommended that the City Council adopt Resolution No. 7251 amending Resolution No.
7080 (“the Fringe Benefits Resolution”) by reclassifying the Accountant position to
Management, and adding a new classification of Senior Accountant at.
Attachments: Resolution No. 7251
Accountant/Senior Accountant Job Specification
Administrative Services Department Organizational Chart
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CITY OF ARCADIA
ACCOUNTANT
SENIOR ACCOUNTANT
DEFINITION
Under direction, to perform advanced (Accountant) or complex journey level (Senior Accountant)
governmental and proprietary fund accounting; to prepare financial and budgetary analysis and
forecasts; monitors a wide variety of accounting activities; completes difficult and complex
technical accounting work; leads, oversees, and coordinates the work of lower levelclerical or
professional staff; and to perform a variety of related accounting duties as necessary.
DISTINGUISHING CHARACTERISTICS
Accountant - This is the journeyfull journey level class in the Accountant serieswithin the
Administrative Services Department. This professional accounting class requires the
performance of the full range of professional level accounting duties and performs analysis
using sound judgment. Logical that require application analysis and interpretation of generally
accepted accounting principles and and accepted practices are required. Employees at this level
receive only occasional instruction or assistance as new or unusual situations arise and are fully
aware of the operating procedures and policies of the work unit.
Senior Accountant – This is the advanced journey journey level position in the Accountant class
series. Positions at this level are distinguished from the Accountant by requiring more
experience and complex work performed. Positions at this level receive only occasional
instruction or assistance as new or unusual situations arise, and are fully aware of the operating
procedures and policies of the work unit. Positions in this class series are flexibly staffed and
positions at the Senior Accountant level may be filled by advancement from the Accountant
level with typically a Bachelor’s degree from an accredited college or university with major
course work in accounting, business administration, or a related field and three (3) years of
recent accounting and auditing at a professional level. When filled from the outside, the
employee is required to have prior related experience, which allows the employee to meet the
qualification standards for the position.
SUPERVISION EXERCISED
Accountant
May exercise technical and functional supervision over clerical staff.
Senior Accountant
Exercises direct supervision of subordinate staff.
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EXAMPLES OF IMPORTANT AND ESSENTIAL DUTIES
Prepare a variety of detailed accounting, statistical, and/or narrative financial statements or
reports requiring analysis and interpretation of source data; ensure conformity and compliance
with Generally Accepted Accounting Principles (GAAP)..
Conduct and/or coordinate internal/external audits of financial records; examine, analyze, and
verify documents to ensure adherence to established internal controls and accepted professional
standards; and. formulateand formulate recommendations based on findings.
Performfindings.
Perform complex bank account reconciliations, verifyi ng accuracy of recorded transactions;
prepare related work sheetsschedules , cash balances, proofs, anand other reportsschedules;
supervise or prepare daily cash flow analysis.
Recommend and assist in the implementation of new or revised accounting systems, procedures,
and policiesrecords; may participate in the development or selection of new computerized
programs for various accounting analysesto meet new accounting or business requirements..
May supervise and review the work of clerical or professional staff in proper accounting
procedures, making entriespreparing journal entries and, reconciliations;, and performing other
fiscal record keeping work.
Supervises the posting, balancing and reconciliation of the general ledger and subsidiary
accounts such as accounts payable, accounts receivable, inventor y, and fixed assets, revernues,
and utility billing systems.
Prepares quarterly, monthly, and year end reports and schedules, which may include interim
financial statements closing reports, monthly bank reconciliations, and auditor requested
schedules. and monthly bank reconciliation reports.
Prepare audit schedules for year end closing and other audits. Coordinate with external auditors
for those citywide annual audits.
Make complex or difficult adjusting entries to meet new accounting requirements affecting
several subsystems of an accounting system; assist in closing the City's financial records at the
end of the accounting period.
Perform grant accounting functions; assist with preparation of various state and federal mandated
reports; . coordinate control of grant revenues and expenditures; capital projects, and fixed assets
with other departments.
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Perform and/or supervise accounts receivable functions; coordinate with other City departments
for billing and collections.
Assists in annual budget preparation; reviews expenditures and encumbrances for accuracy and
conformance to budget; prepares fund balance projections and reviews; performs comprehensive
financial activity studies.
Perform and/or supervise Accounts Receivable functions; coordinate with other city departments
for billings and collection.
Participates in the development of department goals, objectives, policies and procedures.
Assist the Administrative Services Director in special research projects and technical studies.
Provide support in other accounting areas pertaining to payroll, accounts payable, utility tax
exemption program, parking citations, fixed assets, petty cash, and cashiering.
OTHER JOB RELATED DUTIES
Perform related duties and responsibilities as required.
JOB RELATED AND ESSENTIAL QUALIFICATIONS
Accountant
Knowledge of:
Generally Accepted Accounting Principles (GAAP).
Working knowledge of the Pprinciples and techniques of public finance, audit, grants
accounting, governmental and proprietary fund accounting.
PertinentApplicable Federal, State and local laws, codes and regulations.
Principles and techniques of governmental and proprietary fund accounting.
Principles and procedures of financial record keeping and reporting.
Skill to:
Enter data at a speed necessary for successful job performance.
4
Perform mathematical computations.
Operate modern office equipment including computer equipment and accounting systems.
Use automated spreadsheet and word processing programs.
Ability to:
Apply and adapt established accounting principles and procedures to a variety of City
accounting work.
Perform analysisAnalyze and review financial data to develop forecasts, trends, and analysis
to draw logical conclusions..
Analyze data and draw logical conclusions.
Prepare, examine and verify a variety ofUnderstand a variety of financial documents,
statements and reports.
Complete various statistical and informational reports to meet Federal and State reporting
requirements.
Maintain and approve advanced automated accounting systems and procedures.
Communicate clearly and concisely, both orally and in writing.
Interpret and apply rules, regulations, legislation and policies.
Understand and follow verbal and written directions.
Work independently.
Perform mathematical computations.
Establish, maintain and foster positive and harmonious working relationships with those
contacted in the course of work.
Minimum Qualifications:
Education/Training:
Any combination of education and/or experience that has provided the knowledge,
skills, and abilities necessary for successful job performance is qualifying. An
example would be:
Education equivalent to a Bachelor's degree from an accredited college or university
5
with major course work in accounting, business administration, or a related field and
one year of recent accounting experience. OR an Associate’s Degree with a
minimum of 20 semester units in accounting from an accredited college or
university, and three years of experience in governmental accounting or auditing at a
professional level.
Senior Accountant
Knowledge of:
Generally Accepted Accounting Principles (GAAP).
Considerable knowledge of the principles and techniques of public finance, audit, grants
accounting, governmental and proprietary fund accounting.
Applicable Federal, State and local laws, codes and regulations.
Pertinent Federal, State and local laws, codes and regulations.
Advanced Principles and techniques of governmental and proprietary fund accounting.
Advanced principles and procedures of financial record keeping and reporting.
Generally Accepted Accounting Principles (GAAP).
Municipal accounting methods and procedures related to the preparation and maintenance
of accounts payable, fixed assets, and payroll; principles of accounting and auditing.
Skill to:
Enter data at a speed necessary for successful job performance.
Perform mathematical computations.
Operate modern office equipment including computer equipment and accounting systems.
Use automated spreadsheet and word processing programs.
Ability to:
Apply and adapt established accounting principles and procedures to a variety of City
accounting work.
Perform advanced analysis and review financial data to develop forecasts, trends, and
analysis to draw logical conclusions and develop recommendations.Analyze and review
financial data to develop forecasts, trends, and analysis.
6
Analyze data and draw logical conclusions.
Prepare, examine and verifyreview a variety of financial documents, statements and reports.
CompleteReview and complete various statistical and informational reports to meet Federal
and State reporting requirements.
Maintain and develop newapprove advanced automated accounting systems and procedures
to meeting changing requirements.
Direct and evaluate the work of assigned lower level staff
Communicate clearly and concisely, both orally and in writing.
Exercise good judgment and interpret financial documents and reports.
Formulate, Iinterpret and apply rules, regulations, legislation and policies.
Understand and follow verbal and written directions.
Work independently.
Perform mathematical computations.
Establish, maintain and foster positive and harmonious working relationships with those
contacted in the course of work.
Minimum Qualifications:
Education/Training:
Bachelor degree from an accredited college or university with major course work in
accounting, business administration, or a related field, and three years of recent
accounting and auditing at a professional level.
License or Certificate:
Possession of, or ability to obtain, an appropriate valid driver’s license.
Special Requirements:
Essential duties require the following physical abilities and work environment:
Ability to work in a standard office environment.
Effective Date: May, 2012
Revised Date: 2019
ADMINISTRATIVE SERVICES DEPARTMENT
ADMINISTRATIVE SERVICES
DIRECTOR
HUMAN RESOURCES
ADMINISTRATOR
FINANCIAL SERVICES
MANAGER/TREASURER
PURCHASING
OFFICER/BUYER
INFORMATION SYSTEMS
(CONTRACT) SENIOR HUMAN
RESOURCES ANALYST
ACCOUNTING
SPECIALIST
SENIOR
ACCOUNTING
TECHNICIAN (3)
ADMINISTRATIVE
ASSISTANT (1) (P)
REVENUE
COLLECTION
SPECIALIST
ACCOUNTING
TECHNICIAN I (2)
SR.
ACCOUNTANT/
ACCOUNTANT
(2)
HUMAN RESOURCES
TECHNICIAN
HUMAN RESOURCES
ANALYST
IT MANAGER