The responsibilities assigned to Accountants may include any of the following depending on functional areas of expertise and District needs:
All assigned areas
Perform as back-up to other Accountants / Senior Accountant.
Perform special projects and assignments.
Perform other duties as assigned.
Comply with District work-related safety practices and attend relevant safety training.
General Ledger
Understand and apply accrual basis of accounting and GAAP.
Understand and apply Chart of Accounts.
Perform general ledger period end closing process.
Perform inventory / cost management subledger period end closing process, review and balance subledger control accounts to general ledger.
Perform purchasing / cost management subledger period end closing process, review and balance subledger control accounts to general ledger.
Prepare, review and approve journal entries with proper supporting documentation for recording and adjusting transactions.
Review, analyze, and balance various general ledger accounts.
Process, review, balance, and report G&A and provide recommendations.
Review, reconcile, and report equipment usage and cost pool.
Review, reconcile, and report inventory material overhead.
Project and Grant Subledger Accounting
In charge of project and grant subledger accounting.
Analyze and reconcile projects identified and entitled from local agencies, state or federal grants.
Prepare supporting documentation for grant filling.
Reconcile grant receivables and revenues.
Prepare and coordinate single audit or program audit.
iProcurement / Purchasing, Accounts Payable, and Accounts Receivable
Understand recording of payables, expenses, and payments in iProcurement / Purchasing and Accounts Payable; review PO / invoices to determine proper recording.
Understand recording of receivables, revenues, and cash receipts in Accounts Receivable; record, review, and balance transactions in Receivables subledger.
Prepare, review, balance, and report transactions related to property taxes and connection fees.
Prepare, review, balance, and report UB receivables and revenues.
Prepare, review, and approve Daily Cash Report.
Payroll Accounting
Act as a back-up for Payroll Administrator.
Understand recording of payroll transactions and adjustments in the payroll subledger and general ledger.
Prepare, review, analyze, and reconcile payroll related accounts to the general ledger.
Perform and review all payroll journal entries such as payroll costing, vacation and sick accruals, and payroll cash fund transfers.
Perform reconciliations of various reports and accounts.
Prepare annual State Controllers Report for payroll and other reporting for internal/external use.
Identify and assist with testing of payroll automation opportunities and any payroll system updates.
Identify issues, find solutions, and make recommendations for improvement.
Formulate, establish and maintain processes and procedures to improve internal controls.
Work closely with various departments to solve issues and provide recommendations.
Ensure activities are in accordance with District policy, regulations, and guidelines.
Ensure proper application of established accounting processes and procedures.
Debt, Investments and Real Estate
Record new debt; maintain, reconcile, balance and analyze debt accounts; reconcile and maintain capital expenditures and construction fund availability.
Maintain, reconcile, balance and analyze bank accounts, cash ledgers, treasury ledgers and investment ledgers.
Prepare and record fair market value of investments.
Calculate and record investment interest accrual and investment receipts.
Record, maintain, reconcile, balance and analyze real estate transactions; work with outside bookkeeping companies to resolve any accounting issues; prepare reports and calculate rate of return.
Water and Wastewater Accounting and Water Budget
Maintain, reconcile, balance, and analyze water revenues and expenses.
Generate various reports for internal customers and outside agencies.
Process water bills with correct coding in the iProcument and verify that the invoices are paid on a timely manner.
Assist in preparing water budget.
Maintain, reconcile, balance and analyze accounts related to equity participation and operational contracts with the Orange County Sanitation District.
Year End Processing and Financial Reporting
Responsible for year-end processing of relevant accounting functions including preparing lead and audit schedules for the annual external audit.
Prepare ACFR's introductory section, notes to the basic financial statements, basic financial statements, and statistical section.
Prepare the Public Water System Statistics Report filing to the Department of Water Resources in Sacramento, California Municipal Utilities Association Report, Water Rate Survey Report filing to OC Water Agency, Certification for number of Retail Water Meters to MWDOC and East Orange County Water District.
Prepare, with appropriate oversight, the annual State Controller's reports.
IRWD Corporate Values
Irvine Ranch Water District believes that its values drive the character, culture, and capacity of our organization. IRWD was built on values, and we weave them into the fabric of everything we do. Values are the ingredients in our recipe for both institutional and individual success. They are a code of conduct to promote positive outcomes for others and ourselves. They are more than words on a wall or a website. We live by them every day. We pledge to keep them relevant in an ever-changing world.
IRWD's employees enjoy working in a safe, supportive, and nurturing environment where they form strong bonds with fellow employees. To ensure effective communication and promote a collaborative team environment, employees report to work each day in the office or in the field, depending on their positions.
The physical and mental demands described below are representative of those that must be met by employees to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
Language Ability and Interpersonal Communication
Ability to communicate effectively with all levels of office/field employees and management. Represent District in a professional manner when dealing with outside customers and suppliers. Ability to explain, demonstrate and clarify to others within well established policies, procedures and standards, as well as the ability to follow specific instructions and respond to simple and difficult requests from others. Ability to effectively listen and communicate with multi-cultural customers.
Mathematical Ability
Ability to add, subtract, multiply, divide and calculate percentages. Ability to apply Generally Accepted Accounting Principles (G.A.A.P.) and Governmental Accounting Standards (G.A.S.) to all analytical duties.
Technology Ability
Proficiency with the following software programs, depending on the requirement within the specific area of concentration: Oracle Enterprise Business Suite R12 – financials, projects, grants, fixed assets, payables, receivables, payroll, inventory, and purchasing; OBIEE; Excel; Access; Word; Visio. Basic knowledge of SQL queries is preferred.
Judgment and Situational Reasoning Ability
Ability to use good personal judgment and discretion in performing all job functions. Ability to use good judgment in decision making with customers. Ability to work independently with minimum of supervision.
Physical Requirements
Regularly required to sit, walk, bend, stand and stoop. Ability to sit for extended periods of time. Ability to lift up to 20 lbs. on a routine basis.
Environmental Adaptability
Noise level is equivalent to typical office conditions.