Job Duties of the Kittson County Highway Department Accountant June 6, 2012 DAILY/MONTHLY WORK 20% Daily/Monthly Manage and control the Highway Department’s accounting systems. Assures entries are in conformance with County Financial Accounting & Reports Standards (COFARS), Minnesota Counties Manual Accounting Procedures (COMAP), Federally Accepted Accounting Principles (GAAP) Federal Law, State Statutes, Minnesota Department of Transportation for Local Transportation (MN/DOT SALT) and County policies. Considerable knowledge of the state’s appropriation, budgetary and accounting systems. Working knowledge of federal government accounting, auditing and reporting requirements. Thorough and accurate knowledge of the Highway Department’s accounting system. Ability to function with no supervision and demonstrate the ability to handle complex accounting assignments. Determines and applies accounting principles, rules and laws, establish and enforce policies and procedures. Has the authority to develop and implement new accounting procedures to ensure the efficient operations of the Highway Department. Decisions involve the development of policies, goals and objectives to meet established department needs. Decisions are made under constantly changing conditions. Accountable for the highway cost coding and allocation system which serves as a basis for reimbursement. Properly account for various road maintenance projects, construction projects, tracking of equipment costs, inventory costs and properly accounting for the daily activities of the county highway department work force. Decisions made in the Cost Accounting system directly factor into the amount of funds received from the State Aid and Municipal Construction and Maintenance accounts. Reconcile department accounting records with the MN/DOT accounting system records and prepares documentation so that funds may be appropriated, allotted, encumbered and transferred. Maintain all information on Road and Bridge Department vehicles and equipment. This position is responsible for reconciling 33 revenue accounts and more than 650 expenditure accounts with the County Auditor/Treasurer at month end and the State of Minnesota at year end. Monthly paperwork and a Trial Balance Sheet is generated while taking into account maintenance and construction costs, wages and overhead expenses. Performs special projects and reports as required by the Engineer, District State Aid Engineer or MN/DOT State Aid Finance Office. Delegates and controls the work flow of the Accounting Clerk. Work duties involved include payroll, employee records, materials inventory, receipts and Annual Report preparation. Contact with others requires a high degree of diplomacy, judgment, and the ability to explain complex subject matter to the public. Must establish and maintain effective working relationships with the County Employees, other county employees, and the public. Responsible for recognizing errors or problems in the fiscal transactions of the department and recommending alternative solutions for consideration by the Engineer. Errors in this position are difficult to detect but may have an adverse effect on the future operations of the Highway Department. RECEIPTS 5% Daily/Monthly Supervises and participates in the recording and processing of cash and departmental receipts. Coding, posting and balancing of all customers using double entry system of accounting control. Prepares weekly documentation for the Auditor/Treasurer’s office. VENDOR CLAIMS 5% Daily/Monthly Prepares vouchers for County Board approval on a bi-monthly basis. Verifies invoices to ensure accuracy. Make inquiries on questionable parts, quantities, and services. Coding, posting and balancing of disbursements to individual roads, bridges, ditches, equipment, customers, etc. using a double entry system of accounting. Ensure that all applicable state sales taxes have been applied. All claims will be interfaced with the County’s IFS program. CONTRACT MANAGEMENT 5% Monthly Creates Partial and Final Payments to Contractors for construction projects based on information taken from County Inspector’s Item Record Accounts. Responsible for compliance issues dealing with Contracts, Bonds, and County Board Resolutions. Initiate Preliminary and Final State Aid Payment Requests. Ensure that Federal regulations are adhered to for all DCP Projects and Disaster Funding. The department’s OneOffice software requires accountant to have a very good understanding of road specifications as well as having strong organizational skills to properly process and administer contracts with outside vendors. The contract payments that are processed must be reported to the state in a timely fashion so that the County may receive the funds allotted to them. CASH FLOW 5% Daily/Monthly Maintain a technical knowledge of State Aid laws and rules, funding agreements with municipalities and the Request for Board Action process and apply them so that the county received the maximum revenue on a timely basis. Collaborate payments for contracts, materials and services with the County Auditor/Treasurer, ensuring sufficient funds are available. Ensure that all monies due KCHD are collected (State and Federal level) and deposited so that the maximum amount of cash can be invested by the Treasurer. Act as a contact person for coordinating payments to contractors versus monies invested by Treasurer. In contact with County Auditor/Treasurer about investing Road and Bridge funds, keeping her informed of expenses and revenues so as to maximize the county’s interest income. Evaluate the department’s financial situation on a monthly basis. Serves as a financial advisor to the County Engineer after reviewing month end reports. BUDGET 20% Monthly/Yearly The Accountant not only prepares the financial statements, but forecasts revenues and expenditures, advising the Engineer of the fiscal well being of the department. The Accountant is in contact with other county departments regarding various components of the budget. Decides the broad fiscal strategies to accomplish the objectives set by the Engineer. Estimates the resources required to meet the needs of the department. Develops a budge which will ensure sufficient funds are available for operating needs. Analyze financial records and reports, locate errors and recommend solutions to procedural problems. Prepares monthly reports for County Engineer’s review and comments. The Highway Department Annual Budget is prepared in 2 separate formats. The County Board of Commissioners prefers the IFS line item budget while the State of Minnesota prefers a budget which analyzes State and Federal receipts and disbursements. GASB 34 5% Monthly/Yearly Implements the accounting and financial reporting requirements for capital assets, including infrastructure and depreciation with Governmental Accounting Standards Board Statement No. 34 (GASB 34). Assign values and depreciation schedules to roads, bridges, right of way, buildings and land. Infrastructure values of uncompleted construction projects and the County’s five unorganized townships are included in the reporting schedule. This accounting standard amends and establishes new financial reporting requirements for state and local governments, including significant new changes to report infrastructure assets and depreciate governmental capital assets. Each local government entity may face different issues/situations that need to be resolved based on particular facts, circumstances and materiality levels of that entity. INVENTORY 5% Daily/Monthly Develop inventory control procedures. Design highway department’s inventory system to account for all purchases and withdrawals. Controls inventory prices of culverts, gravel, brush and weed spray, sign materials, bituminous materials, etc. Monitors proper inventory management methods on a monthly basis. Supervisory control and direction over inventory, withdrawal. Process inventory sales to highway department customers. Monitors appropriate sales tax charges to all customers for monthly reporting to the State of Minnesota. Responsible for monthly diesel fuel tax reports. Maintains history of individual inventory items. Generates reports concerning the movement of our inventory. Maintains history of individual pieces of equipment concerning repair parts and labor. ACCOUNTS RECEIVABLE 5% Daily/Monthly Responsible for keeping accurate and detailed Accounts Receivable records for townships, cities, ditches, other governmental agencies and individuals. Determine appropriate interest charges for all overdue accounts. Determine county labor additives and overhead charges for all accounts. Prepare billings/invoices on a monthly basis. Knowledge of how the Accounts Receivable Module interfaces with the Highway Costing System. PAYROLL 10% Daily/Monthly Supervise the Accounting Clerk in the preparation of payroll, pertinent employee work records and employee insurance records. Monitors sick leave, vacation, overtime and retroactive pay. Determine amounts and complete paperwork for court authorized garnishments. ANNUAL REPORTS 10% Yearly Prepare complex and detailed annual financial report to summarize all revenues and expenditures for the year including labor, equipment, inventory, itemized road costs and construction project costs. Report includes accounts payable, accounts receivable and capital asset information. Report is completed using both cash accounting and modified accrual accounting methods. Submit report to federal and state agencies to ensure financial reporting requirements are met and ultimately all monies due the KCHD are received. Prepare budget for upcoming year in state preferred format. FEDERAL AND STATE AUDITORS 5% Yearly Acts as a liaison with external auditors. Responsible to justify to the State Auditor’s office that all State and Federal rules and regulations have been adhered to. Verify that all contracts, quotes, purchases, inventory, receipts and disbursements have been correctly accounted for. Provide documentation for accounting procedures and answer any and all questions as they audit the Road and Bridge files/accounts. EMERGENCY SERVICES (FEMA/DISASTER FUNDING) As Needed Collaborate with Federal, State and local officials, contractors and county employees in the disaster process. Prepare documentation within strict Federal and State Disaster guidelines to ensure all eligible funds are available for repair work. Validate all expenses for the disaster recovery period, ranging from emergency work, permanent work and mitigation projects. SAFETY As Needed Prepare documentation within Federal, State, County and departmental safety guidelines. Safety and accident records are maintained for all employees and equipment. Documentation includes: 1st Report of Injury OSHA Reporting Employee Accident/Incident Worker’s Compensation Equipment Insurance Equipment Accident/Incident Reporting Equipment Licensing MISCELLANEOUS As Needed Federal Highway Reporting – Bonding Information County NEEDS Reporting – Reporting to Determine Annual Apportionment of CSAH Funds Capital Assets System – To Capture Asset History into the County’s Financial System MN County Highway Accountants – Task Force Member ACS (Highway Department Software Company) – - Member Enhancement Task Force - BETA Test Site for New Accounting Software Releases - Committee Member to Develop Accounts Receivable Module Attend Seminars/Conferences While this document is not all encompassing, it is intended to provide use information in determining the job responsibilities of the County Highway Accountant.
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