POSITION: Accountant
DEPARTMENT: Finance & Accounting
REPORTS TO: Accounting Supervisor

LEVEL: Exempt

To maintain complete and accurate financial records within the prescribed system of accounts; to provide statistical financial reports.

All requirements are subject to possible modification to reasonably accommodate individuals with disabilities. Some requirements may exclude individuals who pose a direct threat or significant risk to the health and safety of themselves or other employees.

Requires a Bachelor’s Degree in Accounting. Prefers three years of utility experience in all phases of accounting. Prefer general and cost accounting and rural electric system experience.

Requires ability to be familiar with the accounting requirements of the Rural Electrification Administration and Federal Energy Regulatory Commission. Requires the ability to acquire the RUS Correspondence Course in the Rural Electrification System. Requires legible handwriting, proficiency in accurate computations, and the use of the calculator by touch. Requires proficiency in developing computer spreadsheets. Requires ability to operate in-house computer systems. Requires excellent organization and planning skills with minimum supervision, excellent interpersonal skills; ability to maintain confidential information.

Requires the ability to obtain and maintain a valid Georgia driver’s license; to satisfactorily pass Hart EMC’s employment entrance examination and drug screen. Requires residency within Hart EMC’s service area.

General office environment; ability to work during emergency situations. Requires physical ability in reaching, stooping, standing, walking, lifting, fingering, grasping, talking, hearing and defined light work. Visual acuity required with administrative machine operation.

Internal: Two-way communication with immediate supervisor to receive direction, work related information, approvals, and to provide status of work assignments. Provide other departmental employees accounting assistance, advisement, and information on a continuous basis.
External: Provide external auditors with assistance, advisement, and accounting information as required.
Demonstrates an awareness that the job exists to effectively serve each and every member, and at every opportunity to achieve increased member and public understanding for support of the Cooperative.


The following are the essential duties of this position and do not include marginal functions that are incidental to the performance of fundamental job duties. The scope and duties of a given position may change or be temporarily altered based on the business needs of Hart EMC.
This document does not create an employment contract, implied or otherwise, other than an “at will” employment relationship.


The Accountant:

1. Maintains a complete financial accounting record system consisting of journals with original
and final entries.

A. Prepares monthly accruals.
B. Prepares and posts entries from journals to general ledger.
C. Maintains cash disbursement journal.
D. Maintains special equipment records.
E. Compiles information from the billing register for revenue reporting.
F. Maintains and analyzes records of all balance sheet accounts.

2. Prepares or assists in the preparation of the following reports and filings.

A. State and Federal monthly reports and forms.
B. Employee Expense Reports. Verifies, accurately processes and reports meeting expenses to management on a monthly basis.
C. Capital Term Certificates, short and long term debt records.
D. Accurately prepares RUS FORM 7 – Monthly Operating Report.

3. Performs the following activities of the accounting functions in accordance with the RUS Uniform System of Accounts:

A. Verifies all individual account subsidiaries balance with the general Ledger balances on a monthly basis.
B. Reconciles membership, deposit refund, and deceased patron’s refund bank statements on a
C. Accurately maintains accounting information by department.
D. Assists in preparation of annual budget.

4. Provides assistance in the preparation of capital credit refund checks for dissemination.

A. Accurately maintains the capital credit master file.
B. Assists with all requests for duplicate checks, as directed.
C. Assists with returned checks in accordance with established procedures.
D. Assists with capital refunds and deceased patrons’ capital credit distributions.
E. Ensures accurate records are maintained on all unclaimed capital credit checks.

5. Accurately processes supporting data and maintains key subsidiary ledgers for management.

A. Prepares and coordinates Accounts Receivable – other covering employees’ and directors’ purchases and travel expenses.
B. Maintains and reconciles General Plant subsidiary ledger.

6. Performs miscellaneous accounting and clerical tasks.

A. Assists in the preparation for the annual audit.
B. Posts sales invoices to cashier’s journal.
C. Ensures the Accounts Payable function is performed in an accurate and timely manner.
D. Reconciles all bank statements monthly.
E. Computes check amounts for Board of Directors compensation and prepares 1099’s for Directors and Service Vendors.

F. Assists in record retention program in accordance with RUS guidelines.

G. Prepares all special billings for construction performed at the request of outside parties to include governmental agencies.

7. Maintains confidentiality of all documentation and information.

8. Assists in record retention program in accordance with RUS guidelines.

9. Assists with daily timesheets and staking sheets when needed.


In addition to performing the essential duties of the position, the Accountant:

11. Interpersonal Skills

A. Demonstrates effective employee relations skills when interacting with other personnel without regard to race, sex, disability, national origin, color, religion, age, or veteran status.
B. Maintains a professional and courteous manner.
C. Participation, teamwork, and an open and cohesive work environment are supported.
D. Demonstrates an awareness that the job exists to effectively serve each and every member, and at every opportunity to achieve increased member and public understanding for support of the Cooperative.

12. Attendance and Promptness

A. Reports to work at designated time and has regular acceptable attendance.
B. Provides availability for extra duty as required.
C. Volunteers for overtime when needed.

13. Work Quality

A. Accurately and thoroughly performs job duties.
B. Completes work with a minimum or no errors.
C. Evaluates and considers results of job responsibilities.

14. Business Appearance

A. Dresses appropriately for the position based on Cooperative standards.

15. Safety Awareness

A. Establishes and maintains acceptable safety standards.
B. Maintains current knowledge of Cooperative safety regulations and evaluation of personal compliance.
C. Performs in accordance with established safe working environment.
D. Actively participates in department safety meetings.

16. Job Effectiveness

A. Demonstrates self-motivation.
B. Demonstrates effective planning and organizing skills.
C. Effectively sets priorities and performs in an efficient manner.
D. Completes primary job functions without duplication of efforts.
E. Demonstrates self-discipline without supervision.

17. Self-Development/Technical Knowledge and Skills

A. Demonstrates current technical job knowledge and skills for effective performance of position duties.
B. Progresses in previously communicated performance improvement.
C. Demonstrates initiative to acquire additional knowledge for effective job performance.

18. Effective Communication

A. Demonstrates proficient oral and written communication skills.
B. Demonstrates effective listening skills prior to taking action.
C. Communicates to supervisor in all matters which affect their duties.
D. Effectively learns and accepts the Cooperative’s practices, concepts, policies, and procedures.

19. Decision Making

A. Analyzes all factors and alternatives prior to reaching conclusions.
B. Performs in a timely manner for effective results.
C. Demonstrates accountability for difficult decision-making.
D. Demonstrates excellent stress and pressure skills if confronted with temporary setbacks

Job Details

Job ID
June 21, 2023
July 05, 2023