Do you thrive in an environment that is geared towards outstanding hospitality? Do you have a passion for being innovative and creative? Is hard work on your top list of ideals? Are you a steward of your working environment? Then read on…

The Villages Community Development Districts (The District) tops the list of community development districts that continues to grow in one of the most scenic locations in Florida, The Villages. Our collective commitment to hospitality, innovation & creativity, hard work and stewardship help employees thrive and excel in many fields within The District. An immediate full-time opportunity exists for an individual with commitment and a “passion” for excellence to join our Finance Department. This position requires a solid accounting background. The incumbent will enjoy a challenging atmosphere and being part of a productive team that supports The District. The District is looking for an individual with a desire to utilize their cutting-edge skills in support of the Finance department. The District provides a supportive and engaging workplace that is committed to developing great talent, coupled with competitive compensation and benefits. Do not pass up this opportunity to be a part of a positive, expanding organization.

Competitive Benefits as a full-time employee of the District include:

• Medical Insurance (fully paid for employee single coverage)
• Voluntary health benefits including Dental and Vision Insurance
• 401(a) Retirement Plan, with contributions funded by the District
• 457(b) Retirement Plan, permitting employee pre-tax deferrals
• Flexible Spending programs for both Medical and Dependent Care
• Employee Assistance Program
• Paid Time Off
• Tuition Reimbursement
• Public Service Loan Forgiveness Eligible
• Tier 2 qualifying organization for The Villages Charter School

JOB SUMMARY:

Reporting to Accounting Manager, this position serves as the direct supervisor of two (2) to six (6) professional accounting and accounting technical employees whose responsibilities are to perform the daily, weekly, monthly, quarterly and annual accounting functions for several of the sixteen (16) separate government entities that provide local government services in The Villages community. The individual(s) in this position manage, train and oversee all work performed by their staff to ensure prompt, accurate and detailed recording of all financial and accounting transactions. Requires thorough knowledge of governmental Generally Accepted Accounting Principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB) as well as knowledge of the recommended practices of the Government Finance Officers Association in the oversight of the preparation of the audited annual financial statements and interim financial reports for assigned portions of sixteen (16) different governments (community development and dependent districts). Supervises the preparation of annual assessment rolls for Districts as appropriate and checks for accuracy and correctness. Forwards assessment rolls to three property assessors and county tax collectors for billing. Manages collection process of payments and co-ordinates transfer of receipts with budget office and Bond Trustee, U.S. Bank, for over 30 different bond issues. Complies with applicable State of Florida Statutes, Florida Administrative Code and local District policies. Ensures absolutely accurate cash accountability through establishment of internal control procedures, separation of duties, and monthly cash reconciliation to all bank and trust accounts.

ESSENTIAL DUTIES AND RESPONSIBILITIES:

Supervisory

• Supervises and finalizes the monthly budget to actual and cash reconciliation financial statements that are prepared by the Staff Accountants for review by the Accounting Division Manager and approved by the Finance Director. Approximately 50+ fund based budget to actual statements are prepared monthly for presentation to over 82 elected supervisors, requiring an exceptionally high degree of accuracy.
• Reviews Bond and Tax Assessment postings into the Special Assessment subsidiary ledger and validates the correct amounts are being posted to the correct trust accounts. Reviews documents generated from the Bond Specialist Accounting Technicians to ensure accuracy.
• Monitors daily cash receipting function for credit, check and cash proceeds coming from over thirty (30) remote cash collection sites. Ensures deposits are reconciled and dual controls on cash handling are enforced.
• Reviews monthly reconciliation of various General Ledger balance sheet accounts to ensure the balances are accurate.
• Reviews and verifies Monthly Sale Tax filings for three counties, prior to obtaining Finance Director and/or District Manager approval on the returns.
• Ensures periodic audits of change funds and petty cash funds are conducted by the Staff Accountants to ensure compliance with District and Department policies. Reviews results submitted by the appropriate team members and reports any significant irregularities to the Finance Director.
• Oversees the work of Staff Accountants preparation of the Developer True-Up to ensure correct finalizing of the True Up by reviewing expenses associated with Developer owned recreation centers and validating the correct amounts have been charged. Reviews the necessary journal entries.
• Assists in the hiring and responsible for the training new team members. Prepares evaluations, counsel’s employees as necessary and recommends promotions, merit awards, disciplinary action, and other personal actions as necessary. Approves leave, and time and attendance requests and forms.
• Monitors, reviews, and approves various journal entries prepared by Staff Accountants and Accounting Technicians to the General Ledger for all aspects of the different accounting transactions being generated, such as the daily Utility software interface, Special assessment bond and maintenance assessments, Payroll posting, Accounts Receivable Billing and Investment transfers. Individual transactions often involve amounts over $1,000,000 each.
• Ensures the utility billing subsidiary ledger is reconciled daily to the general ledger by accounting staff members.
• Reviews and approves the monthly cash reconciliation (prepared by the Staff Accountants) of the approximately 260+ bank, investment, and trust accounts for assigned District Accounts.

Technical Accounting

• Prepares and submits to the Accounting Division Manager for review and the Finance Director for final approval the tax assessment rolls to be submitted to the counties. Reviews reports and cross checks amounts in detail for the 12+ numbered Districts. Over 20+ bond assessment and 10+ maintenance assessment rolls are maintained totaling over $100 million annually.
• Monitors and validates that Bond interest and principal debt service payments to be met semi-annually. Coordinates payments with trustee representatives at U.S Bank least monthly.
• Ensures all revenue received for Enterprise and Debt Service funds with outstanding bond obligations are transferred on a timely basis, no less frequently than weekly.
• Monitors tax collections for governmental funds to ensure 100% receipt of assessments.
• Prepares the annual Bond Disclosure information for each of the Bond Series to be reviewed by the Finance Director and submitted to the District Disclosure Agent for posting on the EMMA website.
• Reviews and finalizes the annual schedules that set up the monthly transactions for Management fees, Reserve transfers, Commercial Assessments, and Debt Service obligations for the governmental and enterprise funds.
• Manages the execution of a significant portion of over $250 million in annual revenue and expenditure transactions.
• Responsible for ensuring internal control policies and procedures are strictly enforced.
• Oversees the processing of bi-weekly payroll transactions to the General Ledger. Ensures that the proper account codes have been set up to allow for correct posting. Manages the electronic interface with the Paylocity payroll subsidiary ledger, and oversees reconciliation of all subsidiary liability accounts related to payroll deductions. Coordinates this with Payroll Administrator, Accounts Payable Supervisor and Human Resources Department Benefit Administrator.

Banking/Treasury

• Processes large number of weekly and monthly wire transfer transactions, both incoming and outgoing, for all cash, investment and trust accounts.
• Understands and reviews the process for processing daily cash postings in the utility billing system and assist when necessary.
• Understands the process for weekly cash analysis report and assists the Treasury Staff Accountant as necessary.

Annual Audit/Administrative

• Provides reports, information and support for the District’s auditors in support of the preparation of the annual audited financial reports (16 Comprehensive Annual Financial Reports and 16 Annual Financial Reports).
• Prepares research for special projects as assigned by the Finance Director and Accounting Division Manager.

Recommends and drafts new accounting procedures for the Finance Director’s approval.

Performs other duties as assigned.