Accountant, Financial Reporting, Accounting Manager

Position: ACCOUNTANT 3
This role serves as supervisor of Accounts Receivable, Payroll, and Travel, and other Accounting Staff. The position approves timecards, overtime and leave for the division. It also reviews monthly credit card transactions, payroll transactions and corrections, and monitors the financial system for accuracy, The Accountant III is responsible for training staff, reconciling contract payments, approving claims, and reviewing bond journal vouchers on a regular basis.

Accountants are responsible for preparing financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and the standards of the Governmental Accounting Standards Board (GASB). General purpose financial statements may be audited and include balance sheets; statements of revenue, expenditures/expenses, and changes in fund equity/balances; and statements of cash flow. Financial statements are typically combined statements which present information by fund type, account group, and discretely presented component units.

Fund types include general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, internal service funds, and trust and agency funds. Accountants are also responsible for preparing various other financial reports which include reports for federal, private grant, or national repository purposes, and ad hoc reports for use by outside entities such as internal/external auditors, legislative bodies, and the public.

Bachelor's degree from an accredited college or university in accounting, finance, or closely related field and two years of experience performing professional accounting work; OR Bachelor's degree in business administration and three years of experience performing professional accounting work; OR one year of experience as an Accountant II in Nevada State service.

The Accountant series is distinguished from the Accountant Technician series in that Accountants are called upon to make decisions based upon a formal body of knowledge obtained through extensive post-secondary accounting education. Accountants must understand and regularly use Generally Accepted Accounting Principles and must have knowledge of governmental financial reporting standards. They must be able to compile and analyze information needed to develop complex and specialized financial statements normally found in year-end audit statements of financial position which are distributed to the public.

Establish and maintain accounting systems and procedures which provide necessary documentation and audit trails for fiscal transactions, classification of expenditures, current fund balances.

Prepare and analyze working trial balances, identify, and correct errors, and prepare journal entries in order to prepare reliable and accurate balance sheets and statements of revenues, expenditures/expenses, and changes in fund equity/balances.

Prepare balance sheets, income statements, and changes in fund balance statements from working trial balances to provide reliable and accurate financial information.

Use internally generated data and external source material to prepare notes to financial statements with supporting work papers, tying in all amounts to the basic financial statements.

Establish internal accounting procedures for preparing financial statements and managing workflow to ensure compliance with governmental accounting statutes, regulations, policies, and principles.

Provide overall support to agencies and divisions regarding accounting problems and management information systems; provide advice, consultation, direction, and training to agency staff; manage agency accounting functions by developing work plans, assigning work, establishing work performance standards and evaluating work performance.

Analyze fiscal data to identify and correct errors; reconcile or supervise the reconciliation of trust accounts, general ledger accounts, bank statements, sub-ledger accounts and controller's reports.

Schedule and coordinate audits with independent auditors; prepare supporting work papers and provide other assistance to auditors in periodic audits; review audit reports and write summaries of findings and recommendations; discuss audit findings with agency management and implement audit recommendations.

Determine if leases are capital or operating and prepare amortization schedules.

Review agency fixed asset listings and ensure that current year additions and disposals have been properly reported; reconcile fixed asset purchases to the accounting system and run depreciation schedules.

May provide full supervision or work direction for professional, technical, or clerical staff.

Perform related duties as assigned.

Under general direction, Accountant III's perform the full range of duties described in the series concept at the advanced journey level. Incumbents are responsible for the compilation and accurate reporting of several funds of different types such as in the Controller's Office or for a single large fund as in the…