Payroll Accountant

POSITION: Payroll Accountant

DEPARTMENT:  Finance 

SUPERVISOR:  Finance Director 

STATUS: Exempt Salaried

BAND:  Band 4, Level 3

JOB SUMMARY: 

The Payroll Accountant is responsible for the accurate, timely, and compliant processing of payroll and selected accounting functions for the Head Start program. This position supports fiscal integrity by maintaining payroll systems, accounts payable and receivable processes, grant transaction tracking, in-kind contribution reporting, and inventory records. The Payroll Accountant ensures compliance with federal, state, and local regulations, Head Start Performance Standards, Uniform Guidance (2 CFR Part 200), and internal fiscal policies.

ESSENTIAL FUNCTIONS

Payroll Processing & Compliance Duties                                                                                                                   Allocation of Time 20% 

• Payroll/accounting analysis, reconciliations, journal entries, and audit support.
• Interpret policy regulations and make judgment calls beyond routine payroll systems and processes.
• Process ownership and internal control responsibility.
• Process bi-weekly payroll accurately and on schedule.
• Ensure adherence to policies and procedures and compliance with federal, state, and Montana payroll laws.
• Calculate wages and deductions.
• Process payroll changes related to new hires, terminations, leaves, and pay adjustments.
• Process wage garnishments and notify employees of incoming garnishments.
• Maintain payroll records in accordance with record retention requirements.
• Process monthly billings to include health, dental, vision insurance, health savings account, flexible spending account, retirement, accident, critical illness, and short-term/long-term disability insurance.
• Verify computer data entries for new employees and changes in existing employee files. 
• Review and implement changing tax laws.
• Review quarterly tax reports and submit them to supervisor.
• Administer the time and attendance policy and paid leave policy for all employees.
• Produce scheduled and ad-hoc reports pertaining to payroll and human resources requirements.
• Develop payroll procedures and audit controls. 

Accounts Payable, Accounts Receivable, & Purchasing                                                                                        Allocation of Time 10%

• Assemble required documentation for voucher packages in a timely and accurate manner, (i.e. requisitions, purchase requests, receiving records and invoices). 
• Code Accounts Payable invoices and credit memos according to allowable costs for grants.
• Enter recurring invoices and electronic transfers for payment.
• Enter coded invoices in accounts payable module and process checks.
• Enter approved check requests with documentation for payment.
• Reconcile vendor accounts as needed to ensure current and accurate information is recorded.
• Reconcile accounts payable to subsidiary ledger monthly.
• Process credit card charges.
• Process accounts payable transactions, including invoice review, coding, and payment processing.
• Ensure expenditures are allowable, allocable, and properly documented under grant requirements.
• Maintain receivable accounts, including billing, deposits, and reconciliation.
• Coordinate with program and administrative staff to resolve payment discrepancies.
• Support internal controls related to AP/AR functions.
• Process cash receipts.
• Process and manage payments received.
• Process purchase requests and monitor receiving process to ensure items have been received.

Grant Accounting & In-Kind Tracking                                                                                                                         Allocation of Time 10%

• Track and record grant-related financial transactions in accordance with funding requirements
• Maintain accurate documentation for federal, state, and local grant expenditures.
• Track, record, and report in-kind donations (goods, services, and volunteer time).
• Ensure in-kind contributions meet Head Start and Uniform Guidance requirements.
• Prepare supporting documentation for grant reports, monitoring reviews, and audits.

Accounting, Reconciliation & Inventory                                                                                                                    Allocation of Time 40%

• Reconcile payroll, AP, and AR transactions to the general ledger.
• Prepare and post journal entries related to payroll, grants, and in-kind contributions.
• Assist with month-end and year-end close activities.
• Maintain and update inventory records for equipment and capital assets.
• Support physical inventory counts and asset tracking in compliance with grant requirements.

Reporting, Controls, Audit Support, Recordkeeping                                                                                              Allocation of Time 10%

• Prepare payroll and financial reports for management, governing bodies, and Policy Council as needed.
• Support internal control systems and segregation of duties.
• Assist with internal, external, and federal audits and monitor reviews.
• Respond to inquiries from employees, vendors, and funding agencies.
• Fixed Asset Recording
• Journal Entries
• Unclaimed Property
• W-9/1099 Data
• Monitor grants by reviewing reimbursement requests and draws
• Run fiscal reports

Collaboration & Support                                                                                                                                                Allocation of Time 10%

• Work closely with Human Resources regarding employee status, benefits, and payroll changes.
• Collaborate with program and administrative staff to ensure accurate financial tracking.
• Provide technical assistance and guidance related to payroll and accounting processes.
• Participate in fiscal planning and continuous improvement initiatives.

ESSENTIAL SKILLS

• Maintain emotional control and manage difficult situations with tact and diplomacy.
• Communicate clearly, both orally and in written format.
• Be organized to ensure timely and accurate documentation of records and reports.
• Demonstrate respect and sensitivity for cultural, racial and economic differences.
• Treat others with respect and consideration to foster a teamwork environment.
• Use computer technology and understand its application to organizational and/or departmental function.

Required Qualifications

Education & Experience

• A minimum of an associate’s degree in education or coursework in a Business, Finance or Accounting related field (Required). 
• A bachelor's degree in education or coursework in a Business, Finance or Accounting related field is preferred.
• One year of experience in payroll and accounting functions.
• Experience with federally funded or nonprofit organizations preferred.

Knowledge & Skills

• Strong knowledge of payroll, accounts payable, and accounts receivable processes.
• Familiarity with grant accounting and in-kind contribution tracking.
• Understanding of Uniform Guidance (2 CFR Part 200).
• Proficiency in accounting and payroll software systems.
• Advanced Excel and reconciliation skills.
• High level of accuracy, organization, and attention to detail.

Preferred Qualifications

• Experience working in Head Start, early childhood education, or nonprofit programs.
• Prior experience with audit preparation and grant monitoring.
• Knowledge of inventory and asset management systems.

Core Competencies

• Confidentiality and ethical judgment.
• Strong organizational and time-management skills.
• Analytical thinking and problem-solving ability.
• Clear written and verbal communication.
• Ability to manage multiple deadlines independently.

Working Conditions & Physical Requirements

• Office-based position with standard business hours.
• Occasional extended hours during payroll processing, month-end closing, or audits.
• Ability to sit for extended periods and work at a computer.

Background Requirements

• Must pass criminal background checks as required by Head Start regulations
• Must maintain strict confidentiality of employee and financial information.

USING ACTIVE SUPERVISON TO KEEP CHILDREN SAFE:

Head Start, Inc. uses the strategy of Active Supervision to ensure that no child is left unattended while in the care of Head Start, Inc. Incidents of children left unsupervised must be immediately reported to the Executive Director.

All Head Start, Inc. employees are responsible for the safety of children in our program. Active Supervision requires focused attention and intentional observation of children at all times. All employees who care for children position themselves in classrooms, on playgrounds, in hallways, on buses, on field trips and in any space where children are present so that they can observe all of the children: watching, counting, and listening at all times. They also use their knowledge of each child's development and abilities to anticipate what he/she will do, then get involved and redirect them when necessary.