Sr. Accounting Clerk

Performs moderately complex work involving the application of bookkeeping and accounting principles in the maintenance of manual and computerized municipal financial records compliant with Generally Accepted Accounting Principles (GAAP) and Government Accounting Standards Board (GASB). Performs a variety of professional accounting and fiscal record keeping activities as assigned. Incumbents in this classification also perform specific accounting functions, i.e., accounts receivable, accounts payable, cash allocation, journal entries, and general ledger account reconciliation.

Understands all obligations of ORS 210. This position provides accounting support to all departments as directed by Finance Director. Performs related work as required.

ESSENTIAL DUTIES AND RESPONSIBILITIES:

• An employee in this class may perform any of the following duties. However, these examples do not include all of the specific tasks which an employee may be expected to perform.
• Examples of Work: (Illustrative only)
• Provides exemplary customer service and maintains good working relations with other departments, employees, officials, community leaders, vendors, auditors, etc.
• Compiles specialized departmental or county-wide accounting and financial data.
• Assists in preparing interim, quarterly and annual financial and status reports in accordance with policy and directives of agency requiring the report;
  May compile data from all accounting records and verify accuracy to record balance, revenues and expenditures for statements. Balances income and expenditures to proper accounts in accordance with legal and county requirements.
• Assists in the preparation and auditing of monthly financial statements and management reports as directed by Finance Director. Makes available to all departments and distributes as needed.
• Assists in the preparation of fiscal year end reports and supporting schedules as directed by the Finance Director.
• Assists with reconciling bank statements and assists with audit preparation. Performs daily cash allocation as assigned. Serves as the Finance Petty Cash custodian.
• Provides back-up support for Accounts Payable, Payroll and Human Resources.
• Helps with records retention for Finance Department.
• Assists in preparation of the budget document for presentation to the Budget Committee and Board of Commissioners for adoption and distribution of document after adopted. Assists in inputting annual budget to system and publication of all required legal notices as directed by Finance Director.
• Conducts special projects as assigned. Generally projects are related to the financial or accounting activities of the County and may require a variety of clerical and para-accountant activities.
• Assists in preparing, maintaining and reconciling all related financial records and reports in areas such as: accounts receivable and accounts payable journals; contract or grant accounting; fixed asset records; cost accounting; audit schedules and related work papers as directed by Finance Director.

• Accounts Payable: Audit claims presented for payment by the County for proper classification, authorization and support documentation in accordance with GAAP and GASB, Federal, State and Local Laws, regulations, and County policies. Prepare and properly document claims not associated to a specific department for approval by Finance Director. Controls the issuance of checks in compliance with Accounts Payable processing policy. Serves as back up to the Accounts Payable Clerk.
• General Ledger: Maintain General Ledger accounts and reconcile as necessary. Review daily deposits for correct coding. Process daily cash allocation and reconcile as needed. Assists with review of monthly financial reports for consistency and correct coding. Maintains chart of accounts for new and changed accounts by fund; open new General Ledger accounts as requested by Finance Director. Prepares reconciling or correcting journal entries as necessary.
  
  Final journal entry coding review and post journal entry to computer system after appropriate official authorization and County Account review.
• Annual Audit: prepare audit schedules as directed by Finance Director. Prepare lease and contracts schedules.
• Capital Assets: Maintain capital asset documentation and General Ledger asset management system as directed by Finance Director. Reconcile Road capital asset inventory to General Ledger asset management inventory.

Other duties as assigned.

SUPERVISION RECEIVED: This position works under the supervision of the Finance Director who reviews work for accuracy and conformance to established procedures.

SUPERVISORY RESPONSIBILITIES: Supervision of other employees is not normally a responsibility of an employee in this class. May serve as lead person in the absence of the Accounts Payable Clerk or the Finance Director. Train new employees on the process of Accounts Payable and the procedure for Journal entry forms.

• Considerable knowledge of modern accounting principles…