HomeMy Public PortalAbout98:12Councilman _ Presents the following Ordinance Seconded by Councilman
AN ORDINANCE ESTABLISHING THE POSITION OF PRINCIPAL
ACCOUNT CLERK IN THE BOROUGH OF CARTERET
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE BOROUGH
OF CARTERET that there is hereby created the position of Principal Account Clerk
in the Borough of Carteret. The Principal Account Clerk shall work under the
supervision of the Chief Financial Officer/Treasurer and shall perform the work set
forth herein.
SECTION 1. Definition:
Under direction, perform a variety of clerical duties of considerable difficulty and
complexity which involve computing, classifying, verifying and recording
numerical data and reconciling accounts, records and documents to keep sets of
financial records complete, and may supervise a small group of employees in the
maintenance of accounting records; does related work as required.
NOTE: The definition and examples of work for this title are for illustrative
purposes only. A particular position using this title may not perform all duties
listed in this job specification. Conversely, all duties performed on the job may
not be listed.
SECTION 2. Examples of Work:
Maintains journals or subsidiary ledgers of an accounting system, and balances and
reconciles accounts.
Reviews invoices and statements (verifying information, ensuring sufficient funds
have been obligated and if questionable resolving with the submitting unit,
determining accounts involved, coding transactions and processing material
through data processing for application in the accounting system) and/or analyzes
and reconciles computer printouts with operating unit repons (contacting units
and researching causes of discrepancies, and taking action to ensure that accounts
balance.)
Posts actions to journals identifying subsidiary accounts affected and debit and
credit entries to be made and assigning proper codes.
Reviews computer printouts against manually maintained journals, detecting and
correcting erroneous postings, and preparing documents to adjust accounting
classifications and other data or reviews lists of transactions rejected by an
automated system, determining reasons for rejections and preparing necessary
correcting material.
May coordinate activities of a small unit (less than three(3) employees) which is
involved in an accounting function.
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NO, 98-12
Follows established policies and procedures with responsibility for reviewing work
methods or processes to increase efficiency, gives assignments and train
subordinate personnel.
May be responsible for reviewing and verifying subsidiary reports submitted from
field installations, school districts and other subdivisions.
Examines, verifies and reviews vouchers, claims and bills and makes contacts to
correct discrepancies.
Initiates appropriate action and makes adjustments based on knowledge of
requirements, experience and judgements.
Is responsible for and prepares balance sheets and financial statements.
Prepares reports giving information in specified account areas.
Verifies accuracy of figures, calculations and postings pertaining to transactions
recorded by other employees.
Receives requests for financial data and ensures that these are handled properly
and without delay.
ls responsible for adjustment of complaints and explaining complex regulations,
procedures and errors to employees.
May prepare nonroutine correspondence explaining complex regulations and '
procedures.
Supervises preparation of required forms to enter data into a computerized
system.
Reviews records and computer printouts to balance accounts and to identify
suspense items or delinquent accounts for further action.
Assists a higher level employee in the collection, compilation and tabulation of
financial data.
Consults with supervisor on unusual and highly complex problems.
Recommends the hiring, firing, promotion and disciplining of employees.
Maintains files of accounting / statistical data and reports.
Analyzes and classifies unusual transactions.
Prepares worksheets reflecting the source of discrepancies, correcting actions
required to bring all accounts into agreement and providing the accuracy of
adjusted accounts and appropriate course of action to prevent future discrepancies
of the same type.
Receives purchase orders, contracts, travel orders and similar documents for
obligation against appropriated funds.
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98-12
NO,
Reviews documents to ensure they are authorized in accord with regulations,
charged to the applicable appropriation and funds are available to cover the
obligations.
Obligates documents assigning appropriate symbol codes for general ledger
accounts, obligation account, control point and cost center, limitation and
appropriation.
Summarizes information and transcribes it to prepunched data entry cards.
Maintains unliquidated obligation data entry card deck and all backup service
documents.
Reconciles and prepares accruals for all service contracts which have been
partially completed and not liquidated on a monthly basis.
Liquidates obligations on notification of receipt of goods or services ordered.
Prepares transaction sheets.
Assigns appropriate account codes.
Transfers information with prepunched data entry cards to data processing for
entry into general ledger system.
Reconciles month all card transactions, obligations and unliquidated obligations
(undelivered orders) with general ledger control accounts as indicated on
computerized listing.
Prepares vendor invoices and other fiscal items for payment
Verifies amount shown on documents with original obligation document.
Notes discrepancies and follows up with vendor or receiving department to clarify
and correct discrepancy.
Annotates obligation document with payment data and places in file.
Prepares code sheet listing general ledger and subsidiary accounts, appropriation
and cost center.
Prepares monthly reconciliation and adjustment of accounts including applied cost
and net obligation, accrued services and undelivered orders with general ledger
control account, unpaid files on prior year appropriations, work-in-process and
purchase option and rental allowance for data processing equipment.
Receives, analyzes and classifies all allotments and initiation documents.
Assigns appropriate account code to set up accounts.
Receives, analyzes and classifies all commitment and obligation documents.
Reviews documents for validity, budget and expenditure limitation, completeness
and correctness of accounting data.
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NO. _ 98-12
Certifies fund availability to cover all initiations, commitments and obligations.
Codes all data onto transaction sheets indicating type of appropriation and fund,
control account, subsidiary account, limitation and cost center.
Ensures that debits and credits on transaction sheets balance.
Prepares batch card with assigned number, data and total amount of debits and
submits forms to data processing for entry in computer system.
Reviews computerized data output and verifies it with manual data input.
Locates discrepancies, determines course of error and takes necessary remedial
action.
SECTION 3. Requirements: Experience
Two (2) years of experience in the preparation, maintenance and/or review and
verification of financial records.
License
Appointees will be required to possess a driver's license valid in New Jersey only
if the operation of a vehicle, rather than employee mobility, is necessary to
perform the essential duties of the position.
Knowledge and Abilities
Knowledge of an extensive body of accounting clerical procedures and techniques
required to understand and work with a total accounting system or with an
identifiable segment of an integrated double entry bookkeeping system.
Knowledge of account relationships within the accounting system.
Knowledge of and facility in work involving accounting and/or financial data,
mathematical calculations and the checking and processing of information.
Knowledge of clerical routines and procedures involved in collection, sorting,
coding, preparation of accounting data and basis arithmetic functions.
Ability to analyze clerical accounting problems, to apply rules, regulations and
methc~ds to a variety of situations and to develop effective work methods.
Ability to gather, compile and analyze basic accounting data and to prepare
reports and summaries thereon.
Ability to instruct and guide lower level employees and evaluate their
effectiveness.
Ability to locate discrepancies in financial reports which are of moderate
complexity and to make corrections.
Ability to use judgement in recognizing possible alternative actions to problems
when they are not prescribed or readily apparent and in referring to others
problems which require other than clerical decisions.
NO. _ 98-12 PAGE _ 5
Ability to compose correspondence of an explanatory or interpretative nature.
Ability to add, subtract, multiply, divide and find averages and percentages.
Ability to perform work requiring constant and close attention to clerical and
numerical detail.
Ability to learn to utilize various types of electronic and/or manual recording and
information systems used by the agency, office or related units.
Ability to read, write, speak, understand or communicate in English sufficiently
to perform the duties of this position American Sign Language or Braille may
also be considered as acceptable forms of communication.
Persons with mental or physical disabilities are eligible as long as they can perform
the essential functions of the job after reasonable accommodation is made to their
known limitations. If the accommodation cannot be made because it would cause
the employer undue hardship, such persons may not be eligible.
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Adopted on Erst reading o£the Council of the Borough o£Carleret, N.J., on MARCH $, 1998
MAP. CH 19, 1998
Adopted on seccmd reading after hearing on __
APPROVED BY _ _ ~YOR