Accountant

Job Summary:

The Accountant is responsible for maintaining accurate financial records, preparing financial statements, ensuring compliance with Generally Accepted Accounting Principles (GAAP), Uniform Guidance (2 CFR Part 200), applicable tribal policies, and federal grant regulations. This position supports the accounting operations of the tribal government and/or tribal enterprises by performing general ledger accounting, reconciliations, financial reporting, grant accounting, budgeting, and audit support.

Primary Responsibilities:

General Accounting

• Maintain and reconcile the general ledger and subsidiary ledgers.
• Prepare monthly, quarterly, and annual financial statements.
• Record journal entries and ensure accurate classification of transactions.
• Perform monthly bank, investment, and balance sheet account reconciliations.
• Review and analyze financial data for accuracy and completeness.
• Assist with month-end and year-end closing processes.

Grant Accounting & Uniform Guidance

• Monitor federal, state, and tribal grant expenditures for compliance with Uniform Guidance (2 CFR Part 200).
• Ensure allowable, allocable, and reasonable costs are charged to grant programs.
• Prepare grant financial reports and reimbursement requests.
• Track grant budgets and expenditures to prevent overspending.
• Maintain documentation supporting grant expenditures.
• Assist departments with grant compliance and financial reporting requirements.
• Support Single Audit (Uniform Guidance Audit) preparation.

Financial Reporting

• Prepare internal financial reports for Corporate Board, executive management, and company directors.
• Assist in preparing annual budgets and budget amendments.
• Analyze budget-to-actual variances and provide recommendations.
• Develop financial forecasts and cash flow reports.

Compliance & Internal Controls

• Ensure compliance with:
  • GAAP
  • Governmental Accounting Standards Board (GASB)
  • Uniform Guidance (2 CFR Part 200)
  • Tribal financial policies
  • Federal and state regulations
• Assist with development and maintenance of internal controls.
• Recommend process improvements to increase efficiency and reduce risk.

Audit Support

• Coordinate with external auditors during annual financial audits and Single Audits.
• Prepare audit schedules and supporting documentation.
• Resolve audit findings and implement corrective actions when necessary.

Accounts Payable/Receivable

• Review and approve invoices for proper coding.
• Monitor receivable collections and outstanding balances.
• Assist with fixed asset accounting and inventory reconciliation.

Other Duties

• Assist with special financial projects.
• Cross-train with accounting staff.
• Follow all policies and procedures set forth by the UKB Federal Corporation.
• Other duties as assigned by supervisor.

Supervisory Responsibilities:

• This position has no supervisory responsibilities.