Chief Finance Officer

Swain, County of NC; United States; On-site; USD 90,000 - 140,000; Full time

Job summary

The Finance Officer at Swain County is the county's chief financial advisor who plans, directs, and supervises fiscal operations in compliance with GASB, LGC rules, and state statutes.

You will lead budgeting, debt management, cash handling, audit coordination, grant accounting, and reporting to the Board and County Manager, while supervising department staff to ensure continuity of operations.

Qualifications

• Knowledge of generally accepted governmental accounting principles (GASB) and related rules.
• Experience planning, directing, and auditing fiscal operations in local government.
• Ability to advise the County Manager and Board on financial matters.

Responsibilities

• Plan, organize, and direct all operations of the Finance Department.
• Serve as chief financial advisor to the County Manager and Board of Commissioners.
• Oversee budgeting, cash management, debt and investment management, and grant accounting.
• Coordinate annual independent audit and ensure reporting compliance.

Skills

Financial analysis

Budgeting

Leadership

Policy development

Tools

GASB standards

Job description

General Statement of Duties

Performs complex professional and administrative work planning, organizing, directing, and supervising the fiscal operations of County government. Serves as the County's statutory Finance Officer under the Local Government Budget and Fiscal Control Act (N.C.G.S. Chapter 159, Article 3) and is legally responsible for establishing the accounting system, controlling expenditures, managing cash and investments, safeguarding County assets, and reporting the County's financial condition to the Board of Commissioners, the County Manager, and the North Carolina Local Government Commission (LGC).

Work is performed under the general direction of the County Manager and is evaluated through conferences, financial and management reports, and the results of the annual independent audit.

Distinguishing Features of the Class

The Finance Officer is the County's chief financial advisor and exercises considerable independent judgment and initiative in designing, administering, and enforcing the County's fiscal control system. The position is responsible for setting departmental policy and goals in coordination with the County Manager, and for ensuring compliance with the North Carolina General Statutes, LGC rules, GASB pronouncements, generally accepted governmental accounting principles, and applicable local, state, and federal laws and regulations.

Fiscal complexity and scope

The Finance Officer is responsible for the financial management of a general‑fund budget of approximately $[Insert] and oversees or coordinates:

• All governmental funds, including the general fund and capital projects fund;
• All enterprise or special‑revenue funds (e.g., solid waste, EMS billing, 911, any others);
• An active debt portfolio requiring LGC coordination and periodic issuance of general‑obligation bonds, revenue bonds, and installment financings;
• A federal and state grant portfolio subject to Uniform Guidance (2 CFR Part 200); and
• Ex officio finance responsibilities for related County boards and authorities as designated (see below).

Essential Duties and Responsibilities

Statutory duties under G.S. Chapter 159, Article 3

The following are required by law of every North Carolina local‑government finance officer, drawn principally from G.S. § 159‑25 and related sections:

• Keep the accounts of the County in accordance with generally accepted principles of governmental accounting and the rules and regulations of the LGC.
• Disburse all County funds in strict compliance with Chapter 159, the annual budget ordinance, and each project ordinance.
• Preaudit obligations and disbursements as required by G.S. § 159‑28, personally or through a board‑appointed Deputy Finance Officer, to confirm that funds are available, the commitment is lawful, and the County has not incurred an obligation without the required review.
• Receive and deposit all monies accruing to the County and supervise the receipt and deposit of money by other duly authorized officers or employees.
• Sign, or have a designated Deputy Finance Officer sign, all checks or drafts on official depositories, with countersignature as required by G.S. 159-25(b).
• Maintain all records concerning the bonded debt and other obligations of the County; determine amounts required for debt service each fiscal year; and maintain all sinking funds.
• Supervise the investment of idle funds within the limits of G.S. § 159‑30.
• Reconcile bank accounts and other financial records on a regular basis so that the County's books align with actual cash on hand.
• Prepare and file with the Board of Commissioners a statement of the financial condition of the County as often as requested by the Board or the Manager, and file all reports required by the LGC.
• Attend all training required by the LGC under G.S. § 159‑25(c).
• Perform other duties assigned by law, the Manager, the budget officer, the Board of Commissioners, or LGC rules and regulations. Other applicable provisions of Article 3 include G.S. § 159‑26, § 159‑32, § 159‑33, § 159‑34, § 159‑36, and § 159‑37.

Continuity and Deputy Finance Officer

• Recommends to the Board of Commissioners the formal appointment of a Deputy Finance Officer under G.S. § 159‑28.
• Ensures the Deputy is trained, qualified, and delegated authority sufficient to perform statutory preaudit and disbursement duties in the incumbent's absence, so the County can meet its G.S. 159‑24 continuity obligation without interruption.
• Cross‑trains additional finance staff to support internal continuity of operations.

Internal controls and financial oversight

• Design, implement, document, and enforce written internal control policies and procedures that safeguard public funds when collected, deposited, obligated, and disbursed.
• Establish appropriate segregation of duties, rotation of responsibilities, approval hierarchies, and reconciliation practices.
• Monitor cash handling, obligations, and disbursements; provide ongoing training and guidance to County employees who handle financial transactions; and modify internal controls as directed by the LGC
• Budget preparation and administration
  • Coordinate with the County Manager (as statutory budget officer) in the development, preparation, and administration of the annual operating budget and the multi‑year capital improvement plan.
  • Assist department heads in preparing budget estimates, projecting revenues and expenditures, and determining costs of new, expanded, or reorganized programs.
  • Review departmental budget requests for accuracy and justification of resources and expenditures.
  • Implement the approved budget ordinance, prepare budget amendments, make ledger adjustments, and estimate available fund balance.

Accounting, reporting, and audit

• Maintain the County's general accounting system and separate accounts for each item of appropriation, including amount appropriated, amounts paid, unpaid obligations, and unencumbered balance.
• Oversee accounts payable, accounts receivable, general ledger, payroll and payroll‑tax reporting, fixed‑asset accounting, capital asset system, and grant accounting.
• Prepare monthly, quarterly, and annual financial statements and reports for the County Manager and Board of Commissioners.
• Oversee preparation of the Annual Comprehensive Financial Report (ACFR) in conformity with GASB.
• Prepare and submit all required state and federal reports.
• Coordinate the annual independent audit, provide requested schedules and documentation, and implement corrective action on audit findings.

Grants, contracts, and outside funding

• Ensure compliance with the terms of grants, contracts, and other outside funding agreements, including federal Uniform Guidance (2 CFR Part 200) requirements.
• Adopt and enforce policies and procedures to preserve eligibility for state and federal funding, track expenditures, and coordinate with program managers and department heads to prevent penalties or repayment of funds.

Treasury, debt, and investment management

• Manage County cash flow, banking relationships, and official depositories.
• Invest idle funds consistent with G.S. § 159‑30 to obtain a reasonable return while maintaining safety and liquidity.
• Monitor and manage County debt service; support the issuance of bonds, installment financings, and other debt instruments in coordination with the County Manager, bond counsel, financial advisor, and the LGC.

Advisory role and Board support

• Serve as chief financial advisor to the County Manager and the Board of Commissioners.
• Provide advice on financing options, internal controls, financial projections, revenue forecasts, fund‑balance policy, rate models, and fiscal impact of proposed policies and ordinances.
• Attend meetings of the Board of Commissioners and other bodies as required and present financial information in clear, non‑technical terms.

Ex officio and related‑board responsibilities

• Serves as ex officio finance officer or treasurer for related County boards and authorities as designated (e.g., Tourism Development Authority, etc.) where applicable.
• Maintains the accounting records of each such body and produces the reports its governing board and any regulatory agency require.

Departmental leadership

• Plan, organize, and direct all operations of the Finance Department.
• Recruit, hire, train, assign, schedule, coach, evaluate, discipline, and, when necessary, recommend transfer, promotion, suspension, or termination of department staff.
• Develop and enforce departmental policies and procedures and foster a service‑oriented, collaborative culture across County departments.

Other duties

• Perform other related duties as required.