HomeMy WebLinkAbout15A2025 WATERWORKS CONTROLLER 20220206PART I DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 15A2025
Class Specifications for the Class:
WATERWORKS CONTROLLER
EM-05, BU-13X
Duties Summary:
Plans, directs, and coordinates all activities relating to financial management and
overall accounting of a waterworks organization; serves as fiscal advisor to management;
and performs other related duties as required.
Distinguishing Characteristics:
This class is distinguished by its responsibility for the financial management of the
waterworks organization which includes problems of investments, continuous rate studies,
revenue requirements and debt administration regarding bond sales.
Examples of Duties: (The following are examples of duties and are not necessarily
descriptive of any one position in this class. The omission of specific duties statements does
not preclude management from assigning such duties if such duties are a logical
assignment for the position).
• Directs and coordinates the formulation and administration of departmental budget;
• Analyzes the financial requirements for the operation of the various divisions;
• Conducts continuous studies on rate structure and other factors affecting revenue in
administering budget;
• Directs budget programming and control;
• Establishes internal auditing controls;
• Formulates debt structure consistent with finances of the department;
• Recommends and/or directs the acquisition and disposition of real property;
• Directs the preparation of financial information to be included in the prospectus
required for the sale of bonds;
• Analyzes various securities and recommends schedules and programs for investing
reserve funds;
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• Formulates and recommends policies and regulations governing purchasing of
material, supplies and services;
• Formulates and conducts insurance program for the department;
• Acts as staff consultant to department head and divisional officers on matters
relating to finances;
• Directs and coordinates overall accounting activities for department such as
developing and maintaining various account records including consumer accounts,
preparing necessary financial statements and reports, compiling annual inventory,
preparing payrolls, and keeping payroll records, administering activities relating to
centralized purchasing including processing of invoices and preparation of vouchers,
maintaining stock records and controls, keeping, and analyzing various cost data;
• Plans, develops, and programs data processing methods and procedures for
accounting, reporting, recordkeeping and compiling statistics;
• Directs functions relating to the forecast of profits and income as at future dates as a
basis for cash, operating controls, capital expenditures and other budgets;
• Recommends the retirement of debt, the improvement of financial condition, the
expansion or contraction of the business or facilities for management control;
• Establishes priorities and deadlines;
• Determines organization and staffing needs for divisional policies, methods,
procedures, and forms; and
• Performs other related duties as required.
Knowledge of:
Principles and practices of commercial, utility and government accounting; principles
and practices of purchasing and property and supply accounting; financial analyses,
financing, insurance budget formulation and administration; functions, organization,
procedures of the Department of Water Supply; State and County laws, ordinances and
regulations relating to finance and accounting; principles and practices of organization and
supervision.
Ability to:
Plan, assign, coordinate and review technical accounting work in a waterworks
organization; analyze financial statements and reports; act as financial advisor to
departmental officials; conduct rate studies; direct budget preparation and control; develop
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systems, methods, procedures, and policies relating to financial management in a
waterworks organization; deal effectively with others.
This is an amendment to the specification for the class, WATERWORKS
CONTROLLER, which was approved on December 19, 1986, amended on December 30,
2019, and is to be substituted for that specification.
Approved:February 6, 2023
(date)ANNETTE L. ANDERSON
Director of Human Resources
PART II DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 15A2025
Minimum Qualification Specifications
for the Class:
WATERWORKS CONTROLLER
EM-05, BU-13X
Training and Experience:
A combination of education and experience substantially equivalent to graduation
from an accredited college or university with a baccalaureate degree in accounting, business
administration, or a related field with twelve (12) semester credits or eighteen (18) quarter
credits in accounting; and
• three (3) years of professional accounting work experience,
• one (1) year of professional governmental accounting or recordkeeping work; and
• two (2) years of supervisory work experience.
Qualifying Accounting Work Experience:
Professional work experience which involved maintaining general journals, general
ledger accounts, and related books and accounts; and preparing balance sheet, profit and
loss statements, and related accounting and financial reports. Experience of this nature may
be gained by employees performing duties as a principal bookkeeper, or other responsible
work requiring the preparation and/or analysis of financial statements and accounting
reports.
Qualifying Supervisory Work Experience:
Professional work experience which includes planning, directing, assigning, and
reviewing the work of others; advising subordinates on difficult program areas; timing and
scheduling subordinate work; and training and developing new employees
Substitutions Allowed:
The following may be substituted for education:
General professional work experience or education credits can be substituted for up to two
(2) years of the bachelor’s degree such as:
A. Full time progressively responsible professional, technical, or substantive work
experience demonstrating the scope, level, and quality of work comparable to a
curriculum leading to an associate’s, bachelor’s, or master’s degree.
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B. Successful completion of semester credits in a curriculum leading to a degree or
diploma at an accredited community college, trades school, college, or university (15
semester credits = 6 months).
Professional accounting professional work experience in accounting, business
administration, or a related field or education credits in accounting, business administration,
or a related field can be substituted for up to four (4) years of the bachelor’s degree such as:
A. Full time progressively responsible professional, technical, or substantive work
experience demonstrating the scope, level, and quality of work comparable to a
curriculum leading to an associate’s, bachelor’s, or master’s degree.
B. Successful completion of semester credits specific to accounting, business
administration, or a related field leading to a degree or diploma from an accredited
community college, trades school, college, or university (15 semester credits = 6
months).
A master’s degree or PhD in accounting, business administration, or a related field may be
substituted for the education requirement.
The following may be substituted for experience:
A. Successful completion of semester credits specific in accounting, business
administration, or a related field leading towards a Bachelor’s/Master’s/PhD degree
from an accredited college or university, may be substituted up to one (1) year of the
professional accounting work experience requirement (15 semester credits = 6
months).
B. A Master’s degree in accounting, business administration, or a related field from an
accredited college or university may be substituted for one (1) year of the
professional accounting work experience requirement.
C. A Doctorate’s degree in accounting, business administration, or a related field from
an accredited college or university may be substituted for one (1) year of the
professional accounting work experience requirement.
If a degree is used to substitute for the education requirement, it may not be used
again towards the experience requirement. If work experience is used to substitute for
education, it may not be used again to meet the experience requirement. If the applicant
holds more than one degree, transcripts must be provided, and a thorough review will be
conducted by the DHR staff in order for more than one degree to be credited towards the
minimum qualification requirements. Additional degrees can be considered if obtained
independently through mutually exclusive classes from another degree being considered.
Substitutions will be used to the advantage of the applicant.
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Quality of Experience:
Possession of the required number of years of experience will not in itself be
accepted as proof of qualification for a position. The applicant's overall experience must
have been of such scope and level of responsibility as to conclusively demonstrate that
he/she has the ability to perform the duties of the position for which he/she is being
considered.
License Requirement:
Possession the appropriate licenses or certificates as required of the position.
Selective Certification:
Professional accounting knowledge, skills and abilities may be required to perform
the duties of some positions. For such positions, Selective Certification Requirements may
be established, and certification may be restricted to eligibles who possess the pertinent
experience and/or training required to perform the duties of the position.
Agencies requesting Selective Certification must show the connection between the
kind of training and/or experience on which they wish to base selective certification and the
duties of the position to be filled.
Tests:
Applicants may be required to qualify on an appropriate examination.
Health and Physical Condition Requirements:
Persons seeking appointment to positions in this class must meet the health and
physical condition standards deemed necessary and proper to perform the essential
functions of the position with or without reasonable accommodations.
Physical Effort Grouping: Light
This is an amendment to the specification for the class, WATERWORKS
CONTROLLER, which was approved on December 19, 1986, amended on December 30,
2019, and is to be substituted for that specification.
Approved:February 6, 2023
(date)ANNETTE L. ANDERSON
Director of Human Resources