Senior Accountant

JOB DESCRIPTION

SUMMARY OF POSITION

Under the guidance of the Chief Financial Officer, plans and coordinates professional accounting functions within the Business and Financial Services Office. Oversees accounting activities related to proprietary funds, general ledger maintenance, financial reporting, reconciliations, year-end close, audit preparation, and preparation of schedules and reports for the annual audit and Annual Comprehensive Financial Report (ACFR). Provides technical guidance and training to accounting staff, supports internal control processes, and participates in financial system improvements. Performs related work as required.

ESSENTIAL DUTIES AND RESPONSIBILITIES

The following duties are intended to describe the general nature and level of work performed by employees assigned to this classification. They are not intended to be an exhaustive list of all duties, responsibilities, and skills required.

Accounting, Reporting, and Financial Analysis

• Prepares complex financial schedules, statements, reconciliations, and reports in accordance with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) requirements, and District policies and procedures.
• Monitors, analyzes, and records complex accounting transactions, including revenue recognition, expense allocations, depreciation, cost recovery, accruals, deferrals, and capital asset adjustments.
• Completes accurate year-end closing entries and related schedules, including accruals, deferrals, capital asset activity, depreciation, receivables, payables, and other assigned general ledger activity.
• Prepares and reviews journal entries to maintain account balances, correct entries, record transfers of expenditures, distribute costs, and support accurate financial reporting.
• Conducts cost analysis, variance analysis, and financial review for assigned funds, programs, and accounts.
• Performs and reviews bank and account reconciliations, including cash, receivables, payables, inventories, capital assets, depreciation, and related balance sheet accounts.
• Assists with maintaining the general ledger, accounts payable, accounts receivable, fixed assets, and related financial records.
• Maintains the chart of accounts and supports consistent coding of financial activity across assigned funds, departments, and programs. 

Proprietary Fund and District Accounting Responsibilities

• Conducts accounting and financial reporting for assigned proprietary and internal service funds, including Nutrition Services, Health Insurance, Property and Casualty, and Workers' Compensation funds.
• Reviews fund activity to ensure accurate accounting treatment, appropriate classification of revenues and expenditures, and compliance with applicable accounting standards and District procedures.
• Prepares quarterly financial reports and related schedules for assigned proprietary funds.
• Supports fiscal monitoring, analysis, and reporting for enterprise and internal service fund activity. 

Audit, ACFR, and Compliance Support

• Prepares audit schedules, reconciliations, supporting documentation, and related reports for the annual audit.
• Assists with preparation of the Annual Comprehensive Financial Report (ACFR), Schedule of Expenditures of Federal Awards (SEFA), and other required financial reports.
• Responds to audit requests and assists with the review and resolution of audit findings, questions, or requested documentation.
• Maintains and improves internal controls over financial processes, reporting, reconciliations, and accounting system workflows.
• Ensures accounting records are maintained in accordance with applicable laws, regulations, accounting standards, District policies, and internal procedures. 

Systems, Process Improvement, and Staff Support

• Participates in financial system updates, implementation activities, testing, reporting improvements, workflow analysis, and process enhancements.
• Supports the effective use of accounting systems and financial applications to improve accuracy, efficiency, internal controls, and reporting capabilities.
• Provides training, guidance, and technical support to staff accountants and other Business Office staff regarding accounting processes, financial systems, reconciliations, reporting requirements, and District procedures.
• Reviews work products, provides feedback, and supports the development of accounting staff.
• Identifies opportunities to improve financial processes, documentation, procedures, and internal controls. 

Communication and Collaboration

• Collaborates with internal departments, schools, auditors, vendors, and external stakeholders to complete Districtwide accounting, reporting, audit, and financial projects.
• Communicates financial information clearly and effectively to supervisors, staff, departments, and other stakeholders.
• Provides technical accounting guidance and responds to questions related to assigned funds, accounts, systems, and reporting requirements.
• Performs related duties as assigned.

NON-ESSENTIAL FUNCTIONS

Perform related duties as assigned.

WORK CONTACTS

The position requires frequent contact with administrators, teachers, other district staff, vendors, and the general public, to provide and obtain information and to direct, coordinate and manage work activities.

REQUIRED KNOWLEDGE, SKILLS & ABILITIES

Knowledge of:

• Generally Accepted Accounting Principles (GAAP).
• Governmental Accounting Standards Board (GASB) standards.
• Governmental accounting and fund accounting principles.
• General ledger accounting, account reconciliation, journal entries, accruals, deferrals, and year-end closing procedures.
• Financial reporting requirements, audit preparation, and supporting documentation standards.
• Internal controls, financial process documentation, and accounting system workflows.
• Proprietary fund, enterprise fund, and internal service fund accounting principles.
• Budgetary accounting, revenue recognition, expenditure classification, and cost allocation concepts.
• Capital asset accounting, depreciation, receivables, payables, inventories, and related balance sheet accounts.
• Chart of accounts structure and appropriate coding of financial transactions.
• Principles of training, mentoring, reviewing work, and providing technical guidance to accounting staff.
• Applicable District policies, administrative procedures, and financial reporting practices. 

Skill in:

• Preparing, reviewing, and analyzing complex accounting entries, reconciliations, schedules, and financial reports.
• Performing accurate mathematical calculations, financial analysis, variance analysis, and account analysis.
• Identifying accounting discrepancies, researching financial activity, and recommending appropriate corrections.
• Preparing year-end closing entries, audit schedules, and supporting documentation.
• Applying GAAP, GASB, fund accounting principles, and District procedures to accounting transactions.
• Using Microsoft Excel, including pivot tables, lookup formulas, data validation, formulas, formatting, and financial analysis tools.
• Using financial systems, accounting software, reporting tools, and enterprise resource planning systems.
• Organizing financial data and preparing clear, accurate, and timely reports.
• Training, mentoring, supporting, and providing technical guidance to accounting staff.
• Reviewing accounting work for accuracy, completeness, and compliance with established standards.
• Managing multiple priorities, meeting deadlines, and maintaining accuracy during high-volume periods, including fiscal year-end and audit preparation.
• Communicating technical financial information clearly and professionally to both financial and non-financial audiences.

Ability to:

• Perform complex professional accounting work with accuracy, independence, and sound judgment.
• Interpret, apply, and explain accounting standards, District procedures, financial policies, and reporting requirements.
• Analyze financial transactions, account balances, reconciliations, and supporting documentation to identify discrepancies, trends, or areas requiring correction.
• Prepare clear, complete, accurate, and timely financial schedules, reports, reconciliations, and documentation.
• Communicate financial information clearly and professionally to staff, supervisors, departments, auditors, and other stakeholders.
• Work independently with minimal supervision while exercising appropriate judgment regarding when to escalate issues or seek additional guidance.
• Organize work, manage competing priorities, and meet deadlines during high-volume periods, including fiscal year-end, audit preparation, and reporting cycles.
• Review accounting work for accuracy, completeness, consistency, and compliance with applicable standards and procedures.
• Research, evaluate, and resolve accounting issues using available records, financial systems, policies, and professional judgment.
• Maintain confidentiality and exercise discretion when working with sensitive financial, payroll, personnel, vendor, or operational information.
• Support process improvements, internal control enhancements, documentation updates, and financial system workflow improvements.
• Establish and maintain effective working relationships with employees, supervisors, administrators, auditors, and external partners.

SUPERVISION RECEIVED

Work is performed under the general supervision of the Chief Financial Officer and functions on an independent, responsible level, with accuracy, thoroughness, and timeliness. The Chief Financial Officer shall at least annually evaluate the Controller's performance.

SUPERVISION EXERCISED

Immediate to general supervision is exercised over the Payroll & Benefits Analyst and the Accounts Payable & Procurement Analyst positions in the Business Services Office.

QUALIFICATIONS

Any combination of education and experience that could likely provide the required knowledge and skills is qualifying. A typical way to obtain knowledge and skills would be:

Education: Equivalent to a bachelor's degree from an accredited college or university with major coursework in accounting, business, or other related fields. 

Experience: Four (4) years of professional accounting experience. Governmental accounting experience is preferred. 

CONDITIONS OF WORK

Work is performed under the following conditions: 

• Exposure to climate-controlled office settings to outside weather with temperatures ranging from mild/moderate to extreme cold/heat. May involve exposure to noise levels ranging from moderate to very loud and occasional to frequent time periods. May involve work in crowded environments.
• Hazards:  Office/Classroom furniture, playground/office equipment, communicable diseases, chemicals (as related to specific assignment), and power/hand operated equipment and machinery (as related to specific assignment).

Work Environment 

• Primarily performed in an office setting
• Occasional attendance at meetings
• Occasional travel within and outside the District, including regional and state meetings
• Frequent noise levels typical of office and public meeting environments 

Physical Demands 

• Ability to sit for extended periods of time during day to day work and meetings
• Frequent use of standard office equipment, including computers and mobile devices
• Effective verbal and written communication skills
• Occasional lifting and carrying of light materials (e.g., documents, laptop, presentation materials)
• Manual dexterity sufficient to operate standard office technology and communication tools

Recommended DCSD Finance Structure

Chief Financial Officer

Senior Accountant

•  Payroll & Benefits Analyst
• Accounts Payable & Procurement Analyst

This structure creates clear accountability for:

• Monthly financial reporting
• Strong internal controls
• Financial transparency
• Audit readiness
• Payroll accuracy
• Budget development
• Financial modernization initiatives

And is appropriately sized for a district the size of Douglas County School District while still allowing the finance department to mature beyond a transaction-processing function into a strategic business office.

PHYSICAL AND MENTAL/INTELLECTUAL REQUIREMENTS

The physical and mental/intellectual requirements described here are representative of those that must be met by an employee to successfully perform the essential functions of the job.  Those requirements include:

• Strength, dexterity, coordination, and vision to use keyboard and video display terminal for prolonged periods.
• Strength and stamina to bend, stoop, sit, and stand for long periods of time.
• Dexterity and coordination to handle files and single pieces of paper; occasional lifting of files, stacks of paper or reports, references, student work, and other materials.  Some reaching for items above and below waist and head level.  Some reaching, bending, squatting, and stooping to access files, student work, and other items as necessary.  The manual dexterity and cognitive ability to operate a personal computer and other educational technology (LCD projector, SmartBoard, iPads/Tablets, etc.) to enhance student learning.
• Involves hearing and speech to communicate in person or over the telephone.
• Medium to heavy lifting (25 to 40 pounds) may occasionally be required.
• In compliance with applicable disability laws, reasonable accommodations may be provided for qualified individuals with a disability who require and request such accommodations.  Applicants and incumbents are encouraged to discuss potential accommodations with the employer. 

EMPLOYEE PUNCTUALITY AND APPEARANCE

In order for DCSD schools to operate effectively, employees are expected to perform all assigned duties and work all scheduled hours during each designated workday, unless the employee has received approved leave.  Any deviation from assigned hours must have prior approval from the employee's supervisor or building administrator. All employees are required to report to work dressed in a manner that reflects a positive image of DCSD and is appropriate for their position.

NOTICE OF NON-DISCRIMINATION/EQUAL OPPORTUNITY EMPLOYER

The Douglas County School District does not discriminate against any person on the basis of race, creed/religion, color, national or ethnic origin, sex (including pregnancy), gender identity or expression, genetic information, sexual orientation, disability, marital status, age, veterans or military status, or political affiliation in admission to or access to, treatment or employment, or participation in its programs and activities, and provides equal access to the Boy Scouts of America and other designated youth groups, pursuant to federal and state laws including, but not limited to, Title VI and VII of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, Section 504 of the Rehabilitation Act of 1973, Title II of the American with Disabilities Act of 1990, the Individuals with Disabilities Education Improvement Act (IDEA), and the Boy Scouts of America Equal Access Act.  The Douglas County School District is an equal opportunity employer and will not knowingly discriminate in any area of employment, which includes recruiting and hiring practices, working conditions, training, promotion, and terms and conditions of employment.  Individuals with a disability who require reasonable accommodation(s) during any step of the screening process or who have questions about qualifications should notify a representative in Human Resources.  Notification may be made in person, in writing, or by calling (775) 782-7177.

The Superintendent of Douglas County School District has designated the following position to handle inquiries regarding student and employee non-discrimination policies:

Executive Director of Human Resources

1638 Mono Avenue

Minden, Nevada 89423

Phone: (775) 782-7177