Position Title: Town Accountant
Grade Level: Non-Union
Department: Accountant
Reports to: Town Administrator

Statement of Duties: The Town Accountant provides professional accounting work of an administrative, supervisory and participatory nature with responsibility for maintaining the Town's fiscal health including but not limited to maintenance of the Town’s General Ledger, the processing of accounts payable, and overseeing and monitoring the expenditure of Town funds versus budgetary amounts, classification of revenues and the preparation of various financial reports in accordance with applicable local, State, and /or federal laws and regulations. The employee is required to perform all similar or related duties.

Supervision Required: Under the administrative direction of the Town Administrator, the employee plans and carries out regular work in accordance with MA General Laws, accepted standard operating practices and previous training, with substantial responsibility for determining the sequence and timing of actions and substantial independence in planning and organizing the department's day-to-day work activities including determining the work methods. The employee is expected to solve through experienced judgment most problems of detail or unusual situations by adapting methods or interpreting instructions to resolve the particular problem. Instructions for new assignments or special projects usually consist of statements of desired objectives, deadlines and priorities. Technical and policy problems or changes in procedures are discussed with supervisor, but ordinarily the employee plans the work, lays it out and carries it through to completion independently. Work is generally reviewed only for technical adequacy, appropriateness of actions or decisions, and conformance with policy or other requirements; the methods used in arriving at the end result are not usually reviewed in detail.

Confidentiality: In accordance with the State Public Record Law, the employee has regular access to department-level confidential information such as department records.

Supervisory Responsibility: Provides direct management or supervision of a department, including service delivery, training, evaluating, and disciplining of subordinates, and budget development and control. Provides functional supervision over a large and/or highly technical section of the Accounting Department.

Provides direct supervision over one (1) full-time employee. Employees supervised work at the same location and the same work shift, a few may be dispersed to other locations.

Judgment: Work is performed based on administrative or municipal policies, general Municipal accounting principles, state and federal legislation, or directives that pertain to a specific department or functional area. Extensive judgment and ingenuity are required to develop new or adapt existing methods and approaches to accomplish objectives and/or to deal with new or unusual requirements within the limits of established guidelines, practices, or policies. The employee is recognized as the department or functional area’s authority in interpreting the guidelines, in determining how they should be applied, and in developing operating policies and practices. The employee must also be able to direct the overall activity of the municipality by accepting responsibility while exercising authority for short term and long-term fiscal planning, administration, and oversight.

Complexity: The work consists of the practical application of a variety of concepts, practices and specialized techniques relating to a professional or technical field. Assignments typically involve evaluation and interpretation of factors, conditions or unusual circumstances; inspecting, testing or evaluating compliance with established standards or criteria; gathering, analyzing and evaluating facts or data using specialized fact finding techniques; or determining the methods to accomplish the work.

Work Environment: The work environment involves everyday discomforts typical of an office environment with frequent interruptions. Noise or physical surroundings may be distracting, but conditions are generally not unpleasant.

Nature of Public Contacts: The employee has constant interaction with local, state, and federal government officials, community leaders and any other individuals to protect and promote the municipality's overall interest. The employee must possess a high degree of diplomacy and judgment. Duties require a well-developed sense of strategy and timing in representing the municipality effectively in critical and important situations that may influence the well-being of the municipality.

Accountability: Consequences of errors or poor judgment may include missed deadlines, adverse public relations, monetary loss, legal repercussions, labor/material costs, personal injury, endanger public health/safety, and jeopardize programs. Duties include responsibilities for a major functional segment of the municipality.

Occupational Risks: Duties of the job present little potential for injury to the employee. Risk exposure is similar to that found in a municipal office setting.

Essential Functions:
The essential functions or duties listed below are intended only as illustrations of the various type of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.

• Maintains comprehensive financial records for the Town including cash books, general ledger, general journal, and subsidiary ledgers in accordance with GAAP and UMAS.
• Monitors all expenditures including payroll and taxes for appropriated fund accounts for the town and the school. Examines all bills and vouchers for appropriateness of expenditure, accuracy and availability of funds before payment by Treasurer. Responsible for overseeing vendor warrants are completed in it's entirety. Responsible for the periodic reporting cycle to all department heads concerning budget balances as well as other required state and/or federal financial reports.
• Maintains awareness of financial software computer system changes and improvements and acts as troubleshooter on all accounting systems integration and coordination issues.
• Accountable for all general ledger accounts involving revenue and expenditure accounts for town and school, which involve cash, property taxes, liens, deferred taxes, motor vehicle excise tax, betterments, agency payable, tax titles, reserved fund balances, special revenue funds, revolving funds, trust funds, water and sewer enterprise accounts.
• Responsible for the entering and posting of the Town Treasurer’s receipts to general ledger accounts.
• Responsible for the reconciliation of the Town Accountant’s cash to the Town Treasurer’s cash on a monthly and quarterly basis.
• Responsible for the updating of the Town Accountant’s debt ledgers as principal and interest become due.
• Maintains custody of all Town contracts and records of employee benefits.
• Assists the Town Administrator as requested in the preparation of the Town's annual operating budget.
• Prepare appropriate local (Annual Town Report) state, and federal reports as required.
• Oversees the preparation of warrants and the processing of bills to be paid. Processes accounts payable and denies payment of any inappropriate bills in accordance with state and federal guidelines.
• Ensures that funds are expended in accordance with approved annual town meeting appropriation of funds.
• Responsible for the preparation of fiscal year end balance sheets and appropriation reports for the Selectboard and Finance Committee; prepares financial reports as requested.
• Accountable to balance and reconcile accounts receivable with the Town Collector, special revenue accounts with town or school, trust funds with the Treasurer and payables as appropriate.
• Oversees the Town's annual financial audit of town with outside auditors.
• Maintains current knowledge of new legislation, regulations and changes in accounting procedures through publications review, attendance at meetings, conferences and peer associations.
• Responsible for compliance with GASB34 and its annual functions regard depreciating fixed assets and other related functions.
• Supervises the operation of the town accounting system and oversees its conversion to new data processing systems when required.
• Works cooperatively with all town departments to ensure safe, effective and efficient financial operations and administration.

Recommended Minimum Qualifications:

Education and Experience: Bachelor’s degree in accounting, business administration, or a closely related field; a minimum of five to seven (5-7) years general ledger accounting experience, preferably in the municipal field and experience with municipal financial software applications; or any combination of education, training and experience which provides the required knowledge, skills and abilities to perform the essential functions of the job.

Special Requirements: Massachusetts Accountants & Auditors Certification is preferred within one (1) year of appointment. As a condition of employment, must complete a CORI check.

Knowledge, Abilities and Skill

Knowledge: Thorough knowledge of municipal financial laws and regulations, accounting and auditing principles, practices and procedures; thorough knowledge of generally accepted accounting principles, promulgation’s of UMAS, Governmental Accounting Standards Board (GASB), and GAAP accounting standards and applicable Massachusetts General Laws, regarding finance, insurance and procurement; knowledge of municipal budgetary functions; knowledge of financial software applications; thorough knowledge of the operations of town departments.

Abilities: Ability to develop effective working relationships with department personnel, subordinates and with the general public; ability to express oneself clearly and concisely orally and in writing. Ability to use office equipment efficiently. Ability to take on multiple tasks in a detailed, organized manner.

Skill: Excellent organizational skills; excellent data processing skill in the use of personal computers and financial software including word processing and spreadsheet applications. Excellent analytical skills.

Physical and Mental Requirements
The physical demands described here 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 position’s essential functions.

Physical Skills: Little or no physical demands are required to perform the work. Work effort principally involves sitting to perform work tasks, with intermittent periods of stooping, walking, and standing. There may also be some occasional lifting of objects such as office equipment and computer paper.

Motor Skills: Duties are largely mental rather than physical, but the job may occasionally require the application of basic motor skills in order to perform activities such as operating a telephone system, personal computer, office equipment, computer keyboarding, filing and/or sorting of papers.

Visual/Auditory Skills: The employee is required to constantly read documents, personal computer screens and written reports for general understanding and routinely for analytical purposes. The employee must have the auditory ability to listen and comprehend. The employee is not regularly required to determine color differences.

This job description does not constitute an employment agreement between the employer and employee, and is subject to change by the employer, as the needs of the employer and requirements of the job change.