Accountant VI

Nov 21 2023
City and County of Honolulu |Honolulu|Full Time
Job Description



Job Type: Full-Time Temporary
Location:    Honolulu, HI
Department: Boar​d of Water Supply


As an Accountant VI, this position is responsible for the control, analysis and maintenance of several functional areas of the BWS’s accounting system in accordance with generally accepted accounting principles (GAAP) and the Uniform System of Accounts for Water Utilities as prescribed for Class A water utilities by the National Association of Railroad and Utilities Commissioners. Work involves supervising the functional areas including fixed assets, work/job order system, financial statements and reports, inventory, cash reconciliation, rate structure updates; treasury deposits and cash receipts, miscellaneous billing and fund balance; and assessing the impact of new programs/initiatives on the financial accounting system and section reporting requirements. Position must exercise a high degree of discretion and judgment in supervising daily section activities which includes the integration of several pertinent systems.


Supervises subordinate accountants in the daily operations of maintaining a proprietary accounting system on a timely basis and in accordance with GAAP and utility principles and practices which includes the general ledger, subsidiary ledgers and other records, and closing on a timely basis. Ensures the proper classification of revenue and expense accounts, and use of updated rates to produce accurate financial statements and reports.

  • Provides effective control and accurate reporting of assets. Conducts an internal review to ensure the systems and procedures are effective and properly implemented in accordance with appropriate accounting practices and reporting requirements.
  • Assures uniformity of accounting data with other water utilities for comparison purposes
  • Provides the bases for preparation of required reports to bondholders, government agencies and other interested parties and for distribution in the investment community
  • Provides the information necessary for proper insurance coverage
  • Assesses new initiatives and determines the impact on section activities, including reporting costs, setting up separate accounts for assets, liabilities, revenues and expenses, determining amortization schedules, billing procedures, depreciation schedules, etc., working with IT and other division staff
  • Approves actions initiated by subordinates for check and balance purposes.
  • Reviews integrity reports and provides section approval and guidance on changes to depreciation schedules and revised rate structure for billing and job costing
  • Recommends the development or modification of division policies and procedures, and coordinates the implementation of changes with section staff.


Supervises and participates in preparing financial statements and reports for use by the Board, current and prospective bond holders, auditors and the general public. Directs and plans the update and closing of accounts in the systems to ensure financial statements and reports are accurate and up-to-date. For the annual report, works with supervisor and auditors to resolve discrepancies and address issues, and drafts response to portions of the Management letter to address areas for improvement and to audit issues. Provides explanatory footnotes for City’s annual report.


Supervises the maintenance of a work/job order subsystem covering construction and operating activities to assure that:

  • All work is authorized
  • Labor, materials, transportation, equipment, contract work and overhead are allocated properly to proper jobs in accordance with utility accounting practices
  • Construction projects are properly classified to proper utility plant or expense accounts and removing plant retrials
  • Proper rate structures for billing and job costing purposes are established
  • Source of funds for utility plant are properly reflected


Supervises the research of options and sound resolutions for the problems in the Inventory and Fixed Assets systems to ensure the integrity of the system including accuracy and value.

Supervises and participates in the assistance/training of users. Determines users’ level of access to programs in the systems to ensure compliance with sound accounting practices.


Supervises the verification and analysis of financial data and preparation of statistical reports and other financial schedules for use by supervisor, Chief Financial Officer, other managerial personnel, and the Board. Oversees the generation of reports requested by organizations and entities (e.g., neighborhood boards, other city agencies, BWS divisions, etc.). Provides technical feedback on the impact on new initiatives upon the system capabilities and required changes to ensure costs and revenues are properly classified and reported.


Reviews and approves adjusting, closing and other journal entries initiated by subordinate staff to ensure proper accounting practices. Works with subordinates to ensure proper accounts are adjusted and closed in a timely manner to ensure financial statements and reports are accurately generated.


Reviews and approves bills for damages to utility plant by others, reimbursements and other miscellaneous charges.


Performs administrative work including conducting staff meetings, evaluating branch, section and employee performance, addressing performance (areas of achievement and for improvement) and misconduct issues and problems, and handling grievances in a timely manner.

Performs related duties as required.




Training and Experience: A combination of education and experience substantially equivalent to graduation from an accredited four year college or university with a bachelor’s degree in accounting or in business administration with courses in accounting and five years of progressively responsible work experience in professional accounting, including or supplemented by work experience demonstrating aptitude or potential for the performance or supervisory duties through successful completion of regular or special assignment’s which involve some supervisory responsibilities or aspects; by serving as a group or team leader, or in similar work in which opportunities for demonstrating supervisory capabilities exist; by completion of training courses in supervision accompanied by application of supervisory skills in work assignments; or by favorable appraisals by a supervisor indicating the possession of supervisory potential; or, as applicable for positions requiring specific specializations:


(Systems) — five years of progressively responsible work experience in professional accounting, included or supplemented by two years of systems accounting experience involving computer application to financial management and accounting systems.



At time of application, you must be a citizen, national or permanent resident alien of the United States or a non-citizen eligible under Federal law for unrestricted employment.


The City and County of Honolulu is an Equal Opportunity Employer