Under general supervision, performs responsible accounting functions relating to the receipting, reconciliation and record keeping of revenue and expenditure accounts for the Board of County Commissioners (BCC). Reconciles checking account statements for the BCC. Performs fiscal work relevant to Enterprise Fund accounting; maintaining the fixed asset records of the BCC and elected officials. Performs the tagging of all movable equipment as received. Performs the annual inventory of all movable equipment.
Examples of Duties (Essential Functions):
Perform any combination of the following duties according to specific assigned area of responsibility:
Record revenue in the accounting records as received by County department. Verify validity of account numbers used. Verify documentation (receipts and/or computer printouts) to validated bank deposit ticket. Verify receipt numbers used. Record batch numbers from financial system reports and file documentation. Distribute new supplies of pre-numbered Outside Department (OD) receipts and bank deposit tickets to County departments as requested. Maintain sufficient supply of receipts and tickets on hand. Prepare new or revised spreadsheet forms for use by County departments.
Receipt for and process checks received by mail and from walk-up customers. Determine proper account numbers for recording of entries. Complete daily reconciliation sheet. Prepare daily bank deposit. Verify total to validated deposit ticket amount. Maintain proper amounts of currency and coin for cash transactions. Distribute copies of receipts to appropriate personnel. Prepare receipts to record revenue received by Electronic Funds Transfer (EFT) from State or Federal government or other entities. Fax copies of EFT reports from banks to appropriate County departments.
Data entry of all BCC Journal Entries (JE's) into the financial system. Inform Office of Management & Budget (OMB)or originating department of insufficient budget accounts. Track JE numbers and file documentation. Run account balance verification reports on a monthly basis.
Prepare Journal Entries for interdepartmental charge-backs. Audit Central Stores and Board Payroll interface batches and update the batches. Record JE numbers, Batch #'s and dates in Charge-back Log File.
Reconcile monthly-pooled cash, investment and checking accounts for the BCC. List outstanding checks or perform automated reconciliation to compile computer report listing outstanding checks. Identify any other reconciling items. Notify bank personnel of any bank errors to obtain corrections. Maintain files for statements and canceled checks. Prepare list of stale dated checks to be voided and reissued or placed in unclaimed funds. Perform Stop Payments for lost checks, etc., on PC banking systems, as requested by Accounts Payable or BCC Payroll Departments. Distribute copies of Stop Payment reports to the departments.
Process dishonored checks for the BCC. Make copies of Utility dishonored checks and send original checks to Utilities-New Port Richey office for processing. Input check information in Excel spreadsheet file. Input all other County departments' dishonored check information into Access file, mail letters to check writers, distribute copies to County departments. Prepare monthly JE's to record dishonored checks in the accounting records. Record repayments in Access file. Prepare affidavits for State Attorney prosecution of unpaid dishonored checks. Maintain related reports and distribute reports to County departments quarterly.
Print reports of balances and activity in BCC's bank accounts. Perform wire transfers of funds for expenditures or investments of BCC money. Prepare bank confirmation letters for the Clerk & Comptroller’s signature and mail letters. On PC banking systems, print confirmations of transfers made. Prepare JE to record transfers in accounting records. Prepare quarterly report of all wire transfers. Submit to Secretarial Services to be approved at the next BCC meeting.
Maintain records of all cash performance bonds and guarantees, cash maintenance guarantees and cash security deposits paid. Maintain Excel spreadsheet file and prepare refund requests, according to BCC action, to be submitted to Accounts Payable for disbursement. Reconcile Excel file monthly to amounts as reflected in the accounting records.
Review BCC meeting agenda and make copies of Budget Amendments (BA's) submitted for approval at BCC meetings. Verify account numbers and funds availability. After approval, perform data entry into the accounting records. Track BA numbers, verify voided BA's and compare BA's to the Annotated Agenda of the BCC’s meeting. Distribute copies to appropriate County departments.
Prepare voucher forms for refunds of County revenue as requested by various County departments. Verify documentation received from County departments and account number(s) from which amounts are to be paid. Verify requests to dishonored checks received. Submit to General Ledger Supervisor for approval.
Prepare boxes for transfer of files to the Records Center for storage. Type labels according to specifications provided in the Records Retention Schedule issued by the State of Florida. Prepare Records Transfer List to be sent with boxes.
Make phone calls to various approved banks to request bids on interest rates for investments in Certificates of Deposit. Prepare Bid Tabulation Form for submittal to the Director of Financial Services.
Maintain files on Cash Donations to the BCC. Receive and audit Quarterly Donation Status Reports from appropriate County department receiving the donation and reconcile amounts to appropriate accounts in accounting records. Prepare JE to reduce amount in donation account for expenditures made.
Reconcile amounts in various revenue and liability accounts to copies of receipts and other documentation received from County departments for Transportation Impact Fees (TIF), Mobility Fees, Parks Impact Fees, School Impact Fees, Libraries Impact fees, Combat & Rescue Impact fees, Hurricane Impact Fees, and Developer credit accounts. Input amounts in Excel files, e-mail reports and distribute copies to Central Permitting Department-New Port Richey.
Function as receptionist for the Financial Services Division. Transfer phone calls. Distribute BCC Accounts Payable, Clerk and Comptroller's Child Support and other checks being picked up in person, receiving letters of authorization and verifying ID of persons picking up checks.
Review and approve BCC purchase orders for capital expenditures. Verify account numbers and amounts. Review monthly Budget and Expenditure report for capitol items and acquire information and listing of items purchased by the BCC and elected officials. Identify, tag and record items in the Fixed Assets Master File. Review charge-backs from Information Technology (IT) and verify account numbers and amounts. Prepare monthly journal entries recording additions and disposals of fixed assets for the month. Assign property numbers and affix bar code tags to property purchased, as required by Florida Statutes. Review requests for disposal of property from the fixed asset records and obtain Clerk & Comptroller's approval prior to submission to the BCC. Review Board agenda for action involving fixed assets and determine required accounting treatment.
Perform the annual physical inventory of Clerk & Comptroller assets; read the bar code identification tags of movable items as listed on the Fixed Asset Report. Perform annual physical inventory of a statistical sampling of County assets.
Record activities for the auction of County property; process paperwork necessary for the transfer of ownership of County-owned vehicles.
Search the BCC meeting agendas for land and infrastructure acquisitions by purpose, dedication or other means. Compare property records for land owned by the BCC against Property Appraiser's records to ensure completeness and accuracy.
Maintain file for all County vehicle registrations and titles. Purchase tags and registrations for new vehicles and for replacement damaged tags.
Audit and process daily spreadsheets from utility customer service departments; reconcile cash posting journal to daily spreadsheet; verify Master File to the general ledger. Balance daily reports of customer deposits and adjustments entered to the Mater File by the Utilities Department. Process bad checks; void checks; bank corrections; and other customer adjustments. Balance the end of the month reports with general ledger. Record to the general ledger, the totals from the customer activity reports received from the Solid Waste Disposal and Resource Recovery System Unit. Verify and process request for Utility Refund Checks.
Pursuant to bond covenants, prepare debt service spreadsheets (as backup to journal entries and for use by the County's independent auditors) to record interest accruals, amortization of discount, and deferred gain or loss on early refunding. Calculate and monitor restricted asset account balances to maintain compliance with bond covenants for county debt. Prepare related journal entries. Prepare vouchers for debt service payments.
Balance paving assessment customer payments to the revenue report and balance principle and interest amount to the general ledger control accounts.
Balance ambulance billing customer payments to the revenue report and balance amounts to the general ledger control accounts.
Sign checks for Clerk's Finance, Accounts Payable, BCC Payroll and Utility Refunds. Prepare for pickup and mailing all accounts payable and utility refund checks.
Prepare various financial and statistical reports related to assigned area of responsibility. Handle questions of a technical and/or procedural nature in person or in writing. Prepare year end reports for the Comprehensive Annual Financial Report (CAFR) and State reports. Handle requests and questions from outside auditors.
Prepare monthly sales tax reports and remit tax collected by the BCC to the State.
Perform other duties as required.
Typical Qualifications and Minimum Qualifications:
Graduation from an accredited high school or possession of an acceptable equivalency diploma. Higher education courses in accounting and data processing preferred. Three years of responsible experience in bookkeeping or accounting involving advanced record keeping. Any equivalent combination of experience and training which provides the required knowledge, skills and abilities. A comparable amount of training and/or experience may be substituted for the minimum qualifications.
Basic skills testing, such as typing, grammar, spelling and math may be required for this position.
No supervisory responsibility.
Valid driver's license required.
Supplemental Information and Knowledge, Skills and Abilities:
Knowledge of business English, spelling, arithmetic and basic office procedures. Working knowledge of bookkeeping/accounting theories and practices. Knowledge of computerized accounting systems, including basic Personal Computer programs. Knowledge of automated fiscal processing and reporting.
Knowledge of the Florida Statutes governing the inventory and record keeping of fixed assets; knowledge of the organization's rules, procedures and regulations governing the maintaining of fixed asset records of the BCC.
Ability to perform data entry with speed and accuracy. Ability to understand and follow complex, oral and written instructions. Ability to compile financial, technical or statistical reports in a systematic, legible manner.
Ability to operate a calculator by touch. Ability to perform a volume of numerical detail work accurately and to make mathematical calculations. Requires judgment and accuracy in performing accounting functions, including data entry. Analysis and accuracy is required in processing reports.
Ability to establish and maintain a good working relationship with co-workers, the public, other Financial Services departments , County departments, other governmental agencies and banks. Provides and gathers information and answer questions.
Ability to work with confidential and/or sensitive data while complying with state and federal legal regulations and legal advice restrictions for the Clerk & Comptroller's Office.
Position requires the ability to bend; stoop; climb on roofs of buildings, into cabs of heavy equipment/trucks; climb and walk catwalks at waste water treatment plants; kneel to read tags at floor level; locate tags in leg wells of desks, file cabinets, and chair legs.
Position requires the ability to lift boxes that are prepared for storage and boxes of paper to be loaded into printers which may weigh up to 50 pounds.
Ability to sit or stand for long periods of time while concentrating on repetitious or complex tasks in a fast paced environment with frequent interruptions. Ability to work within deadline constraints and workload surges.
Position is located on the East side but duty location may vary between East and West side of county based on workload; incumbent will be required to travel to outlying areas of the County (East & West sides) to locate assets.
Position duties may require 2 days per month travel locating and tagging fixed assets, with 4-6 days travel per month during inventory. During inventory and tagging, will be exposed to varied environmental elements. Occasional travel to seminars and training.
Current employees may receive preference.
The statements contained herein reflect general details as necessary to describe the principal functions of this job, the level of knowledge and skill typically required and the scope of responsibility, but should not be considered an all-inclusive listing of work requirements. Individuals may perform other duties as assigned, including work in other functional areas to cover absences or relief to equalize peak work periods or otherwise to balance the workload.
A qualified employee or applicant with a disability may be afforded a reasonable accommodation to perform the essential job functions of a position in compliance with the Americans with Disabilities Act.
Pasco County Clerk & Comptroller - 16 months ago