Accounting Assistant

JOB OPENING CITY OF FARMINGTON

JOB POSITION #137: ACCOUNTING ASSISTANT

NUMBER OF VACANCIES: 1

DEPARTMENT:
Administrative Services/Finance

PAY GRADE: J
- Non-Exempt

SALARY RANGE: $21.98 - $34.18 / Hour

TYPE OF POSITION:
Regular, Full-Time

WORK LOCATION:

West Annex

DAYS WORKED:
Monday
- Friday

HOURS WORKED: 8:00 a.m.

- 5:00 p.m.

APPLICATIONS WILL BE RECEIVED THROUGH:
August 14, 2026

Resumes submitted without a City of Farmington application will not be considered in our job selection process.

Works under the instruction of the Enterprise Accountant.

Works under the supervision of the Deputy Administrative Services Director.

Supervision is not exercised in this position.

Performs a variety of accounting procedures in the Finance division.

Responsible for implementing the goals, standards and objectives of the Administrative Services Department as well as the goals, standards and objectives of the division.

Keeps management and customers fully and timely informed of pertinent activities that affect them.

As a member of a work team must exercise personal initiative and be a team player at the same time - willing and able to coordinate and cooperate with a variety of customer, supplier and colleague requirements.

Maintains system of utility work orders for proper accounting and FERC (Federal Energy Regulatory Commission) compliance.

Verifies account numbers and work orders on reports and purchase requisitions.

Manages preparation of daily spreadsheets for month end balancing and reports, which includes: utility billing revenue, construction work-in-progress, plant-in-service, and customer utility deposit accounts.

Compiles revenue and statistical utility billing report for Enterprise Accountant.

Balances work orders to construction work-in-progress, plant-in-service, and other accounts in the general ledger.

Prepares gross receipts sales tax, governmental sales tax, ad valorem tax, withholding tax, Navajo sales tax, and water conservation fee tax reports.

Calculates asset retirement costs for the Electric Utility using Handy Whitman price deflator and tracks retirement and asset removal costs in spreadsheet.

Unitizes closed work requests, identifying and comparing major asset actual costs with cost estimates. Adjusting journal entries must be made after each work order is closed and unitized that capture all the cost of the asset in the Electric plant-in-service general ledger accounts, properly accounting for customer's contributed capital, removal costs, and year-to-date depreciation for the asset.

Various general ledger accounts (plant in service, work in progress, accumulated depreciation, construction not classified etc.) must be balanced each month.

Each work request must be analyzed to determine if capital assets are created or if the request is for maintenance work and the appropriate accounting entries must be made.

Daily balancing of utility billing and pooled cash (comparison of entries generated from Electric Customer Service with general ledger amounts). Daily balancing of cash accounts for all utilities.

Monthly duties include preparation of the CRS-1 Report (payment of gross receipts taxes, governmental taxes, compensating taxes, and State of NM withholding taxes.) Monthly revenue reports are generated from the Central Square system by utility service. Reports are broken down by service, jurisdiction and rate class. Report is compared with taxes collected for the month from customers in the general ledger accounts.

Calculation of compensating tax owed on construction materials.

Verification of revenue from tax exempt customers must be made each month by running a query on the Central Square system. The final CRS-1 report is filed on-line monthly and payment is made by ACH.

Navajo sales tax is tracked monthly and a tax return is prepared with payment by FPO (Field Purchase Order) quarterly.

Monthly the water conservation fee is calculated, return is prepared and payment is made by FPO.

Prepares annual application for the Electric Utility Ad Valorem tax. Monthly the expense is accrued.

Prepares monthly franchise tax payments.

Compiles revenue and statistical utility billing report for Enterprise Accountant. Monthly utility statistics report are prepared for the four utilities.

Monthly procedure of "WF Month End" is ran which assigns overhead amounts for Electric work requests and takes all costs (materials, labor, overhead, and other miscellaneous charges) and creates an entry for every City work request that charges various general ledger work-in-progress accounts and an associated contra work in progress account. Accuracy of this procedure is crucial.

Monthly Electric overhead entries, and wages and benefits are transferred from various Electric divisions to the Electric construction division. An adjusting journal entry is then made into the ERP system.

Monthly warning tag revenues are transferred from the Electric Utility to the Water and Wastewater Utilities.

Monthly entries are made to accrue interest and…