I.       POSITION SUMMARY

This position is responsible for assisting the Finance and Accounting manager in providing complete and accurate accounting and financial records and statistical reports and analysis.  This position also ensures that all accounting functions are performed in accordance with accepted accounting principles and RUS Uniform System of Accounts.

   II.     REPORTING RELATIONSHIPS

            A.        Reports to: Finance and Accounting Manager

B.        Supervises:  Payroll Assistant, Payroll Coordinator, Work Order Specialist, Accounting Specialists, and Billing Specialists

  III.     MAJOR RESPONSIBILITIES

A.                Assists the Finance and Accounting manager in establishing procedures that will provide for the safeguarding of financial and related records.

B.        Directs and prepares records, including ledgers, journals, registers and subsidiary records in conformance with RUS Uniform System of Accounting and generally accepted accounting practices and procedures.

C.     Assists with directing the preparation of Cooperative payroll.

D.        Assures that the filing of tax statements with the appropriate agencies is done on a timely and correct schedule and that appropriate documentation is maintained.

E.         Assists the Finance and Accounting Manager in preparing RUS Form 7 and Form 7A, financial report to the board of directors, documentation for financial forecast, Annual Reports for Public Service Commission and other financial reports and materials.  Also assists in preparing IRS Form 990.

F.         Assists the Finance and Accounting Manager in ensuring maximum utilization of Cooperative funds by staying abreast of interest rates so as to obtain the best rate of return, transferring funds for investment and other related activities.

G.       Calculates monthly PCRF Factor to be applied to cycle  billing.

H.        Directs the accurate and timely payment of Cooperative’s accounts payable.

I.                    Assists with the accurate and timely payment of Cooperative’s construction contractor’s invoices.

J.          Assists in cooperative capital credits program by setting up bank account and supervising the reconciliation of bank statements.

K.                Assists the Finance and Accounting Manager with the coordination of data from others in the preparation of the system-wide departmental budget.

L.         Maintains RUS Loan Fund records for review by RUS Field Accountant and assists in preparing loan advance requisitions from RUS.

                                M.        Coordinates and ensures that data from other departments is accurate and timely.  Assists Work Order Accountant with work order procedures.

            N.        Assists with the verification of member-related transactions to the General Ledger.

O.        Assures the member billing process is done accurately and on a timely schedule.

            P.         Ensures that safety policies, rules, and procedures are carried out by all reporting personnel.

The above statements are intended to describe the general nature and level of work being performed by people assigned to this classification.  They are not intended to be construed as an exhaustive list of all responsibilities of personnel so classified.

The Accountant shall be required to perform any other duties assigned in order to fulfill the objective of the cooperative.

IV.             EXTERNAL RELATIONSHIPS

      A.       Auditors:  To exchange information, provide advice and assistance relating to any accounting function of the cooperative.  Assists the Finance and Accounting Manager with any information required for the completion of the annual cooperative audit.

            B.       General Public: Maintains good relations in all contacts with the general public.