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Human Resources
FLSA Designation: Exempt
May, 2005

ACCOUNTANT II

Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.

SUMMARY DESCRIPTION
Under general supervision (Accountant I) or direction (Accountant II) of assigned supervisory or management staff, performs a variety of professional level accounting duties involved in preparing, maintaining, analyzing, verifying, and reconciling complex financial transactions, statements, records, and reports; assists in the preparation of assigned budgets, annual audit, and year end closing; and provides highly responsible staff assistance to assigned management staff.

IDENTIFYING CHARACTERISTICS
Accountant II – This is the full journey level class in the Accountant series. Positions at this level are distinguished from the Accountant I level by the performance of the full range of duties as assigned, working independently, applying well developed knowledge, and exercising judgment and initiative including in the preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and governmental accounting standards. 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. Work is normally reviewed only on completion and for overall results. Positions in this class series are flexibly staffed and positions at the Accountant II level are normally filled by advancement from the Accountant I level.

REPRESENTATIVE DUTIES
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address business needs and changing business practices.

  1. Compiles, reconciles, analyzes, and prepares a variety of financial statements, general and subsidiary ledgers, supporting schedules, and other financial and statistical reports including those for City Enterprise Funds, Lighting and Landscape Districts, City-wide Parks and Community Facility Districts, and the Redevelopment Agency; prepares work papers, financial statements, and various reports for federal and state agencies as well as for internal accounting; prepares and files annual State Controllers report.
  2. Participates in the annual budget process; may participate in the preparation of the Capital Improvement (CIP) budget; prepares budget worksheets and schedules for debt services, fixed assets, and replacement funds; submits budget work papers to various departments; sets-up revenue, expenditures, and personnel allocations submitted back from departments; verifies that budget is accurate and in balance; prepares mid-year budget; prepares annual budget amendment.
  3. Participates in the preparation of the Comprehensive Annual Financial Report (CAFR); prepares and researches data for assigned sections including cash flows, income statements, balance sheets, notes, economic condition and outlook, changes in long-term debt, debt service funds, capital project funds, schedule of long-term debt, ratio of net general bonded debt to assessed, revenue bond coverage, demographic statistics, property value, and construction activity; reviews, examines, and verifies that CAFR is accurate and in balance.
  4. Performs duties related to the City’s assessment district bonds; prepares annual bond disclosures and review annual arbitrage analysis; reviews delinquent management on assessment district bonds; processes parcel pay-offs and reviews annual debt and cash analysis on all bonds; sets up files and record transactions based on the addition of new assessment district bonds and the refinance of existing bonds.
  5. Performs duties related to development programs; verifies initial developer fee agreements initiated by engineering against the current development fee program; tracks developer reimbursement agreements; tracks residential and commercial revenue and credits; tracks developer facility fees to reflect City’s compliance with state law; prepares reports and analyzes special fees; prepares ad hoc reports and correspondence with developers as necessary.
  6. Oversees and participates in the establishment and maintenance of capital improvement project (CIP) records; reviews, verifies, and submits all CIP invoices for processing including to verify that CIP invoices fall within the project budget, check that invoices were approved by assigned project managers, and to ensure that the City’s purchasing policy is followed; tracks annual Work in Progress (WIP) at year end for finished project for the acquisition of asset; prepares annual cash analysis of facility fees; audits and reviews drafts of annual CIP budget to ensure accuracy and compliance with all documents; balances general ledger accounting package to capital improvement accounting package and analyzes discrepancies; performs CIP revenue transfers.
  7. Issues general ledger account numbers to various departments for new deposit accounts; reconciles and processes reimbursements after project is complete; reconciles all deposits with supporting documentation.
  8. Performs duties in support of the City’s Lighting and Landscape Districts and Community Facility Districts; reconcile accounts; monitors accounts for posting errors and makes correcting journal entries as required; explains charges and services the Districts provide.
  9. Prepares and submits bond principal and interest payments; analyzes and processes bond requisitions and invoices; forecasts and monitors CIFP bond cash analysis; sets-up spreadsheet and processes journal entries for new bonds; updates bond spreadsheets with monthly changes.
  10. Performs duties related to the City’s fixed assets program; maintains and updates asset records; calculates and records capitalization of expenditures through the Capital Improvement Program and the dedication of assets by developers at time of acceptance by Council; tracks additions, deletions, and transfers to departments of fixed assets for all funds; calculates depreciation expense based on asset type; modifies and implements changes in procedures in accordance with new standards and regulations.
  11. Processes, administers, and reconciles assigned City revenue sources including rental properties, overtime inspections, administrative citations, City services provide to the County, and other revenues; invoices accounts receivable; updates accounts receivable schedule; reconciles accounts receivable balances; submits management reports; performs accounts receivable collections.
  12. Tracks all bank transactions on a daily basis; reconciles bank balance to general ledger and ensures accurate cash management reports for the City Treasurer; performs daily input of cash receipts, cash disbursements, payroll entries, and incoming and outgoing wires; analyzes and identifies missing transactions and follows-up on items that need additional documentation; balances deposits by department and reconciles discrepancies as necessary.
  13. Assumes responsibility for recording and reconciling monthly investment earnings as well as quarterly interest allocations; prepares monthly interest journals; submits monthly reports to management.
  14. Prepares cash flows for assigned areas including solid waste, sewer, water, and City rentals; updates Redevelopment Agency cash flow analysis; prepares monthly reports to department heads; audits reports as assigned.
  15. Prepares and submits quarterly and annual financial reports related to grants; submits request for reimbursement; maintains accounting records for audit.
  16. Reviews and updates supporting documentation of all benefit districts and reimbursable developer fees according to contracts; submits request for reimbursement.
  17. Reconciles and balances bank statement to fund balance and general ledger; reconciles outstanding checks with check registers; prepares supporting schedules and reports.
  18. Participates in the year-end audit; compiles and prepares supporting schedules, work papers, and financial reports as requested by auditors.
  19. Evaluates and establishes fees to charge for assigned programs.
  20. Administers the Employee Computer Loan program; provides customer service for internal loan service; prepares loan documents; submit/code invoices for payment; reconciles repayment schedule.
  21. Provides analytical and administrative support to special projects; researches, compiles, and reports data for special projects including those assigned by the Department Director.
  22. Prepares and maintains accounts payable for assigned areas.
  23. Approves accounts payable checks; verifies that accounts payable checks comply with the City’s purchasing policy and have proper authorization.
  24. Verifies for accuracy and processes journal entry requests as necessary and as requested from other departments; prepares correcting journal entries for errors found in general ledger analysis.
  25. Provides lead direction to subordinate staff, as assigned, including assistance with day-to-day coordination of workload and tasks; provides orientation to staff on departmental policies and procedures.
  26. Performs related duties as required.
QUALIFICATIONS
The following generally describes the knowledge and ability required to enter the job and/or be learned within a short period of time in order to successfully perform the assigned duties.

Knowledge of:
Principles and practices of public agency financial management including general and governmental accounting, budgeting, auditing, and reporting functions as well as Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). Principles and practices of automated financial systems. Principles of municipal budget preparation and control. Basic principles of supervision, training, and performance evaluation. Principles and procedures of record keeping. Principles of business letter writing and report preparation. Office procedures, methods, and equipment including computers and applicable software applications such as word processing, spreadsheets, and databases. Pertinent federal, state, and local laws, codes, and regulations.

Ability to:
Examine and verify financial documents, reports, and transactions. Prepare a variety of budgets, financial statements, reports, and analyses. Analyze, post, balance and reconcile financial data, ledgers and accounts. Analyze and draw conclusions from financial data. Interpret financial data and recognize accounts that need detailed investigation. Understand the organization and operation of the City and of outside agencies as necessary to assume assigned responsibilities. Understand, interpret, and apply general and specific administrative and departmental policies and procedures as well as applicable federal, state, and local policies, laws, and regulations. Participate in the preparation and administration of assigned budgets. Prepare clear and concise reports. Analyze complex issues, evaluate alternatives, and reach sound conclusions. Manage multiple projects simultaneously and be sensitive to changing priorities and deadlines. Plan and organize work to meet changing priorities and deadlines. Effectively represent the City to outside individuals and agencies to accomplish the goals and objectives of the unit. Work cooperatively with other departments, City officials, and outside agencies. Respond tactfully, clearly, concisely, and appropriately to inquiries from the public, City staff, or other agencies on sensitive issues in area of responsibility. Operate office equipment including computers and supporting word processing, spreadsheet, and database applications. Participate in supervising and training assigned staff. Communicate clearly and concisely, both orally and in writing. Establish and maintain effective working relationships with those contacted in the course of work.

Education and Experience Guidelines - Any combination of education and experience that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Accountant II
Education/Training:
A Bachelor’s degree from an accredited college or university with major course work in accounting, business administration, finance, or related field.

Experience:
Two years of increasingly responsible professional accounting experience comparable to an Accountant I with the City of Brentwood. Experience in a public agency setting is desirable.

PHYSICAL DEMANDS AND WORKING ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions. Environment: Work is performed primarily in a standard office environment; incumbents may be required to work extended hours including evenings and weekends.

Physical: Primary functions require sufficient physical ability and mobility to work in an office setting; to stand or sit for prolonged periods of time; to occasionally stoop, bend, kneel, crouch, reach, and twist; to lift, carry, push, and/or pull light to moderate amounts of weight; to operate office equipment requiring repetitive hand movement and fine coordination including use of a computer keyboard; to travel to other locations using various modes of private and commercial transportation; and to verbally communicate to exchange information.

Vision: See in the normal visual range with or without correction.

Hearing: Hear in the normal audio range with or without correction.

Human Resources Division   
   (925) 516-5191
150 City Park Way   
TTD
   (925) 516-5409
Brentwood, CA 94513  
  (925) 516-5446