2A39
UTILITY / ENTERPRISE FUND ACCOUNTING MANAGER

This is accounting work at the managerial level directing a major component of the City's water utility's accounting activities or revenue collection program or the Airport's accounting program. An employee in this class directs, through subordinate supervisors, all general accounting activities related to the maintenance of the Water Department's operating and capital fund expenditures, directs the department's special accounting functions, which include contracts auditing, cost accounting, and grant funding activities or directs the City's water/wastewater revenue collection, billing and accounting operation or directs all accounting programs for the City's International and Northeast airports. Work includes directing preparation of a variety of financial statements, analysis of accounting data used to determine revenue requirements, and maintenance of accounting records. Contact with departmental administrators, City officials, and other governmental agencies is a significant aspect of the work. Work is performed under the direction of an administrative or technical superior.

ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)

• The position must direct, through subordinate supervisors, all general water fund, special accounts accounting, utility revenue billing and collection accounting activities or aviation fund accounting activities.
• Only one position may be allocated to each specialty in this class.
• The position must perform the work in the Water Department. Water Revenue Bureau or Airport.

ALL SPECIALTIES

• Plans, assigns, and reviews the work of a staff of accounting, financial, technical and clerical personnel through subordinate supervisors; develops new, and revises existing accounting systems, procedures and techniques; directs the computerization of accounting systems; insures that accounting procedures and techniques meet city and professional standards; determines staff structure and assignments; defines goals and objectives for subordinates; explains department policy and procedures to subordinates; prepares preliminary operating budget for section.
• Performs related work as required.

AVIATION FUND SPECIALTY

• Directs the development and maintenance of accounting and other fiscal records in relation to aviation fund activity and airport operations; directs monthly airline and non-airline invoicing, revenue receipts classification, recording of accounts receivable and dunning of accounts; directs the invoicing of all revenues performed by airport accounting staff; directs the airport cash receipts function, including the collection of airline and non-airline payments and passenger facility charges (PFCs); directs expense accounting including payroll, purchases of services, materials and equipment; insures the proper classification and cost accounting of those expenses on the bases of the budgetary and accrual accounting methods.
• Directs and coordinates the preparation of aviation fund financial statements on the budgetary, enterprise fund and airline agreement accounting bases, adhering to the general airport revenue bond ordinance.
• Maintains the capital budget accounting system for all airport property, plant and equipment; posts capital expenditures to fixed asset ledgers, depreciation schedules and asset retirement and grant accounting records; maintains airport statistics, including monthly passenger and cargo statistics by airline; prepares monthly aviation activity reports for distributions to the media, airlines and other airports.

BILLING / COLLECTIONS SPECIALTY

• Directs the work of staff engaged in the review of water billings or delinquent water billing operations, including enforcing the collection of delinquent payments directs and participates in studies to utilize electronic data processing equipment to expedite the accounting, receipt, and billing of taxpayers or water customers; coordinates water shut-off system activities and procedures with other department units and authorizes service discontinuances.
• Directs and participates in activities to improve billing and collection procedures, particularly automatic metering and other field activities; selects and consults with other department managers in the selection of vendors to design and install computer hardware and software; attends and participates in departmental staff meetings to formulate policy or to estimate revenue receipts; prepares reports and financial statements for use in budget formulation.

SPECIAL ACCOUNTS SPECIALTY

• Directs, through subordinate units, the activities of staff performing contracts auditing and cost auditing, responding to dictates of Federal, State and City audits, preparing funding requests, preparing close-out package for grant reimbursement, and maintaining departmental labor cost distributions; oversees staff activities related to the maintenance of records and reports of departmental personal property, fixed assets, and construction-in-process; directs staff in the preparation of operating and maintenance invoices for wholesale wastewater and sludge processing customers; assists Rates Unit and Law Department in resolution of contract matters related to wholesale water/wastewater/sludge processing customers; coordinates appeals to federal and state audit recommendations.
• Prepares and monitors progress of divisional data processing plan; reviews tasks performed by various divisional personnel to identify areas with potential for automation; coordinates divisional data processing plan with departmental data managers, MDO, PCC, Procurement Department, and vendors; performs as network administrator for the division's personal computer network; directs maintenance of computer network, security, user access, software license monitoring, and evaluation of new software/hardware.

WATER FUND SPECIALTY

• Directs the activities of subordinate units engaged in the maintenance of accounting records of operating and capital fund expenditures, on a legally-enacted basis and in accordance with generally accepted accounting procedures, the preparation of financial statements, for water, sewer and combined funds, preparation of department payroll, processing of requisitions and payments to contractors, vendors and consultants, and the documentation of capital expenditures which are submitted to the EPA and state for reimbursement, the allocation of expenditures to the appropriate responsibility center and/or project, the identification of investment in capital assets and various special accounting studies, and the compilation, classification and analysis of cost accounting data which will be used in determining revenue requirements and the assignment of rates to different customer classes.
• Confers with departmental administrators and Finance Department officials to determine which financial and accounting information is required for rate making and bond issuance purposes to determine department policy, objectives and financial constraints and to document expenditures of funds and attainment of objectives.

KNOWLEDGE OF:
ALL SPECIALTIES

• The generally accepted principles and procedures of accounting.
• Administrative principles and practices applicable to the operations of a utility or large hub airport, depending on assignment.
• The principles and techniques of cost accounting as they apply to a large utility or a large hub airport, depending on assignment.
• Computer hardware and software used in the maintenance of accounting records and preparation of reports and financial statements.
• Principles, practices and techniques of developing and maintaining cost and performance statistics.
• Financial reports and statements required by assignment.
• Supervisory methods and techniques.
• The principles and practices of financial administration.
• Inventory control methods and procedures, if applicable to the area of specialization.
• Capital and operating budgeting principles and practices.
• The sources and methods used in funding capital expenditures for a large utility, including rates, bond financing and government grants.
• The principles and procedures used in the analysis, maintenance, development and installation of accounting systems methods and procedures.

AVIATION FUND SPECIALTY

• Principles, practices and techniques used in accounting for airport revenues and expenses.
• Reporting requirements of F.A.A., airlines and the general airport revenue bond ordinance.

BILLING/COLLECTIONS SPECIALTY

• Billing, collection, enforcement and customer relations activities.
• Revenue collection and collection enforcement regulations and ordinances.
• Water conveyance and metering systems
• Principles and practices of utility accounts management, including billing cycles.

SPECIAL ACCOUNTS SPECIALTY

• The principles, practices and procedures used in auditing corporations, consultants and agencies providing contracted services.

WATER FUND SPECIALTY

• The sources and methods used in funding capital expenditures for a large utility, including rates, bond financing and government grants.

SKILL IN:
ALL SPECIALTIES

• Preparing a variety of comprehensive accounting statements and reports.

ABILITY TO:

• Analyze accounting records and financial statements for the purpose of assigning costs to different classes of expenditures to determine appropriate rates for users of services provided by a water utility or airport.
• Analyze and comprehend organization and procedural problems and to make cogent recommendations for improvement.
• Participate in devising, installing and maintaining a comprehensive cost accounting system involving a large and complex service operation.
• Analyze cost data, resolve accounting problems, and prepare a variety of related reports reflecting the various aspects of departmental service costs.
• Devise, modify and install standard and special accounting procedures and forms.
• Interpret and prepare financial reports and financial statements.
• Supervise a staff of accounting and clerical employees
• Express ideas effectively, both orally and in writing.
• Establish and maintain effective working relationships with associates.

EDUCATION

• Completion of a bachelor's degree program at an accredited college or university with major course work in accounting.

AND

GENERAL EXPERIENCE
ALL SPECIALTIES

• Three years of accounting experience above the full performance level.

AND

SPECIFIC EXPERIENCE
AVIATION FUND SPECIALTY

• Two years of supervisory aviation fund accounting experience directing a staff of accountants engaged in revenue, cost or financial statement accounting.

BILLING/COLLECTIONS SPECIALTY

• Two years of experience supervising a utility accounts management program, including billing cycle operations.

SPECIAL ACCOUNTS SPECIALTY

• Two years of supervisory utility accounting experience directing the performance of audits of firms and agencies bidding for utility contracts and determining contractor compliance with appropriate regulations.

WATER FUND SPECIALTY

• Two years of supervisory utility accounting experience directing a staff of accountants engaged in cost or financial statement accounting.

PHYSICAL AND MEDICAL REQUIREMENTS

• Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

PAY RANGE: EP25
Class Established: 1/83

Spec. Revision:
CSC: 4/99, Ad Board: 8/99

Latest Spec. Revision:
CSC: 3/00, Ad Board: 4/00

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