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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 Page 2 of 3 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 Page 3 of 3 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 1 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. 2 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. 3 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