2A39

PAY RANGE: N25


UTILITY/ENTERPRISE FUND ACCOUNTING MANAGER

(Aviation Fund) (Bill­ing/Collections)

(Parks and Recreation Trust Funds)

(Special Accounts) (Water Fund)                      

 

GENERAL DEFINITION

 

            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 or Park and Recreation Trust Funds.  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 or directs all aspects of the administration of the Parks and Recreation Trust Funds.  Work includes directing preparation of a variety of financial statements, analysis of accounting data used to determine revenue requirements, maintenance of accounting records and/or budgetary processes in compliance with approved policy and procedures. Contact with departmental administrators, City officials, banks, other governmental agencies and/or the public is a significant aspect of the work. Work is performed under the direction of an administrative or technical superior.  The employee allocated to the Parks and Recreation Trust Funds specialty performs work under the direction of the Commissioner and Deputy Commissioner of the Department of Parks and Recreation.

 

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

 

·      Employees must direct, through subordinate supervisors, all general water fund, special accounts, utility revenue billing and collection, or aviation fund accounting activities.

·      The employee allocated to the Parks and Recreation Trust Fund specialty must manage all transaction based systems, budgetary processes, and financial reporting for the Parks and Recreation Trust Funds.

·      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, Airport or Department of Parks and Recreation. 

 

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

 

ALL SPECIALTIES

                                                                                                                                                           

            Plans, assigns, and reviews the work of a staff of accounting, financial, technical and clerical personnel directly or through subordinate supervisors or consultants; develops new, and revises existing accounting systems, procedures and techniques; directs the computerization of accounting systems; ensures 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. 

 

PARKS AND RECREATION TRUST FUND SPECIALTY

 

          Manages and directs staff and consultants involved in accounting and financial transactions which include purchasing, accounts payable, cash receipts, treasury management processes; develops and maintains permanent files for each fund with supporting documentation as well as record retention policy and procedures in compliance with city guidelines; manages systems security for accounting software, payroll processing, investment activity and all banking.     

           Assists management in establishing policy and procedures for administration of new ventures and in understanding financial statements for current funds; produces annual financial statements and provides detailed analysis to discuss with management; ensures accuracy of financial data by reviewing practices and policies for efficiency and strong internal control; oversees annual audit; collaborates with Fund Directors to develop a fiscal year budget; prepares annual report on all capital asset activity; forecasts future capital requirements through investment purchases or redemption.

          Receives daily cash receipts and ensures all deposits are timely and accurately posted to correct fund and recorded in general ledger; records and processes daily deposits and cash sweeps; tracks and actively collects accounts receivable for all funds; reviews disbursement requests for proper approvals, receipts and documentation; performs monthly bank reconciliations; approves fund advances to city accounts in anticipation of approved city purchase orders; develops and implements allocation process to distribute administrative costs equitably among funds based on transactions; tracks and reconciles advance account and ensures advances are accurately accounted for and posted on advance ledger; performs detailed analysis of balance sheet accounts with supporting schedules and resolves outstanding items.

 

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

 

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 FA.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.

 

PARKS AND RECREATION TRUST FUNDS SPECIALTY

 

·         the principles and practices of park administration

·         city procurement functions

·         origin and nature of types of trust funds

·         investment practices, policies and procedures related to trust fund management

 

SKILL IN:

 

ALL SPECIALTIES

 

·         Preparing a variety of com­prehensive accounting statements and reports. 

 

PARKS AND RECREATION TRUST FUNDS SPECIALTY

 

·         MIP SAGE accounting system

·         use of spreadsheet software

·         managing multiple projects and priorities related to trust funds

 

ABILITY TO:

 

ALL SPECIALTIES

 

·      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.

 

PARKS AND RECREATION TRUST FUNDS SPECIALTY

 

·      Adhere to policy parameters of individual trust funds to remain consistent with intentions

     of fund

·      Analyze facts and exercise sound judgment

·      Direct non-financial personnel to utilize database software and applications

·      Prioritize and manage multiple projects and deadlines

 

MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE  (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests.  Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 4/13.)

 

ALL SPECIALTIES

 

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 (Except Water Fund Specialty)

 

            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.

 

PARKS AND RECREATION TRUST FUNDS SPECIALTY

 

            Two years of supervisory experience in accounting and financial transactions related to trust fund management for a large urban park system.  

 

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

 

GENERAL EXPERIENCE

 

Three years of accounting experience, above the full performance level, or experience auditing fiscal operations and records.

 

AND

 

SPECIFIC EXPERIENCE

 

Option 1:          Two years of supervisory utility accounting experience directing a staff of

accountants engaged in revenue, cost or financial statement accounting. 

 

OR

 

Option 2:

 

            Two years of supervisory level contract auditing work OR supervisory accounting experience with responsibility for a major phase of a general or specialized accounting fund OR supervisory accounting work at or above the N23 level providing financial support and accounting services in a section of the City’s Central Finance Office. 

 

OR

 

Option 3:

           

            Two years of supervisory technical budget work planning, developing, analyzing and maintaining a comprehensive budget program for a major city department or agency.

 

OR

 

ALL SPECIALTIES

 

            Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included a bachelor's degree in accounting and the specific experience described above.

 

Classes that typically meet the specific experience requirements of the Water Fund specialty:

 

Accounting Transactions Supervisor (General) (Special Fund) (2A08)

Accounting Section Supervisor 1 (2A11)

Budget Officer 2 (2C06)

Contracts Audit Supervisor (2A67)

PHYSICAL AND MEDICAL REQUIREMENTS

 

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

 

LICENSES, REGISTRATIONS AND/OR CERTIFICATES

 

Possession of a valid proper class motor vehicle operator's license as issued by the Commonwealth of Pennsylvania prior to appointment and during tenure of employment, if required by work assignment.

 

Class Established: 1/83

Spec. Revision: CSC - 4/99; Ad Board - 8/99

CSC – 3/00; Ad. Board – 4/00

CSC –8/12; Ad. Board – 9/12

Latest Spec. Revision: CSC – 3/13; Ad. Board – 4/13

 

 JL