C A R L E T O N U N I V E R S I T Y
POSITION DESCRIPTION
PART A OFFICER USE ONLY
Employee Name: 1.Title:
2. Position No: 299167, 299169. 299171, 299179
Title of Immediate Supervisor:
Supervisor, Accounts Payable
3. Level: 7
Position Title:
Accounts Payable Administrator
4. Evaluated by: Date:
Department: Business Office
5. Approved by: Date:
PART B
Position Summary
Reporting to the Supervisor - Accounts Payable, the incumbent is responsible for ensuring that supplier invoices, requisitions and other payment requests comply with university policies and Canada Revenue Agency (CRA) guidelines as well as international payment (FINTRAK) rules, where applicable. The incumbent must be familiar with the unique requirements of various payment methods, such as direct deposit, cheque, credit card solutions and electronic payment options. Purchasing card transactions are verified for supporting documentation and accurate tax assessment. Further to these duties, the incumbent is involved in the testing and implementation of new systems, including
significant community support during transition periods. The incumbent is expected to have considerable contact with the University’s faculty, staff and students providing advice, with other units in the Business Office to coordinate service delivery, and to assist in the
formulation of new policies and procedures as they affect Accounts Payable.
PART C
Primary Duties Performed:
Payment Processing: 65%
1. Review payment requisitions, suppliers’ invoices, reimbursement requests, and other accounts payable documents to ensure that they comply with:
i. University policies
ii. Canada Revenue Agency (CRA) rules for determination of employment status
iii. CRA rules related to Harmonized Sales Tax (HST)
iv. CRA rules regarding withholding taxes for foreign payments v. CRA rules related to taxable income in Canada
vii. And other compliance requirements that may arise
And that supplier invoices match to a purchase order. Any discrepancies are followed up with the requestor and/or Purchasing Services prior to payment. 2. Process payments using a variety of software tools depending on the request and/or
payment type. The incumbent must be familiar with each tool and be able to resolve, or escalate as appropriate, processing issues as they arise.
3. Reviews adjustment requests to determine validity and accuracy, resolves
interpretive differences and prepares journal entries, if required, that complete the reallocation of expenses.
4. Performs audit of Purchasing Card (PCard) cardholder reconciliations, ensuring full supporting documentation is collected and retained and that tax entries are correct. Follows up with delinquent cardholders, recommending suspension of the PCard to Purchasing Services when appropriate.
5. Maintains multiple vendor/beneficiary databases and identifies and/or resolves issues as they arise. Identifies vendors who may benefit from alternate payment methods and communicates the benefits to vendor and/or departmental payer.
Process Improvement and Community Support: 30%
6. Participates in system implementation, including design, testing and roll-out to the user community. Provides support to the user community on the use of online tools, particularly during periods of system transition.
7. Assists faculty and staff in the application of policies and external guidelines as they relate to Accounts Payable or payment processing. Provides information to external suppliers regarding the status of their accounts or payments.
8. Participates in process mapping for the unit to capture key processes and ensure they are aligned with the department, division and university goals. Works with team on continuous improvement of accounts payable processes and service delivery. Proposes new processing methods in response to new or changing technology and compliance requirements.
9. Recommends changes to existing policies and procedures in response to changes in operational, compliance or academic conditions at the University or to increase the efficiency and effectiveness of the Accounts Payable operation.
Part D - Specification
(To be completed by Supervisors in conjunction with Employees)1. Knowledge
a) Minimum amount of formal education required:
Completion of a 3 year undergraduate degree/diploma in Accounting or Business.
b) Minimum amount of relevant work experience required:
3 years experience in accounting/bookkeeping environment, including the utilization of an accounts payable system.
c) Minimum amount and type of continuing study required:
The incumbent must remain current on internal procedures and policies with respect to Accounts Payable at the University. Must remain current on updates for Banner software and other software platforms used by Accounts Payable. Must be aware of the Broader Public Sector Accountability Act and its impact on purchases for the university.
Must remain current with generally accepted accounting principles and regulations, Canada Revenue Agency requirements related to HST, taxable payments and employment status, foreign currency payment requiremements and internal controls and policies with respect to accounts payable (e.g. through ListServ email updates).
Elaborate on (a) and (b) justifying the amount of each specified above by detailing what the incumbent has to know and what skills are required of the incumbent in the performance of duties:
The incumbent must understand the accounting principles used in the posting and
reconciliation of transactions to the general ledger and sub-ledger accounts. Knowledge of internal controls in an accounts payable system is required to ensure accurate processing of documents that will meet audit requirements. Remaining current on related CRA legislation allows for appropriate treatment of domestic and foreign taxable payments and HST
payable. Additionally, understanding the HST rebate and input tax credit rules allows the university maximize their recovery of credits. Being aware of the legal requirements of foreign transactions facilitates the payment process and reduces liability to the university. The incumbent must be articulate and possess good interpersonal skills due to the high level of customer contact. Due to the evolving nature of payment platforms, the incumbent must be able to remain current on the various programs used by Accounts Payable and understand how each uses and integrates data to perform the required payable functions.
The incumbent must be able to work well with other team members to share duties efficiently and effectively and to achieve successful outcomes on project work, process mapping and other team based activities. Must have demonstrated strong organization skills and the capacity to work accurately and efficiently with a high degree of attention to detail.
2.
Complexity of DutiesThe incumbent works under minimal supervision. The transactions handled are diverse and require a good understanding of internal controls inherent in an Accounts Payable operation. The incumbent must be able to make tax assessments according to a broad spectrum of complex income and value-added tax requirements. The posting of journal entries requires a good understanding of general accounting principles and practices as they relate to Accounts Payable and the General Ledger. The incumbent is expected to take the initiative to identify system or process issues and to know what corrections need to be made or where to direct the problem for resolution. In dealing with suppliers, faculty, staff and students of the University tactfulness and diplomacy must be exercised.
3.
AccountabilityMost of the work involves processing entries to suppliers accounts or reimbursements and is done independently. Failure to properly record activity could result in loss of goodwill with faculty, staff, and external agencies. Unwarranted delays may also result in extra expense being incurred by the University (lost discounts, interest charges, etc.). Failure to properly assess CRA requirements on payments can result in significant penalties and interest and additional audit engagements. Failure to properly follow FINTRAK regulations on foreign payments could result in fines and restrictions on making foreign payments.
4. Nature and Level of Contact a) Purpose of contact
To provide information on cheque requisitions, suppliers invoices, and other accounts payable documents to the appropriate employees of the University or the University’s suppliers.
b) Level (check one) - regular and continuous only and as specified in PART ‘C’ \ ____ other employees in the same work unit or office
____ the above plus students; faculty in the same work unit; or employees from other
departments or offices at a similar job level to the incumbent.
__X_ the above plus the general public, faculty and staff at a more senior level from
other departments or staff at equivalent levels outside the university.
____ all the above plus senior University executives and senior officials from
5. Supervision / Management Control Exercised
a) Describe the type of supervisory/management control exercised. Indicate responsibility for overall direction of a section/department/unit either independently or through subordinate supervisors if applicable.
Assists with the supervision of part-time staff hired during busy/peak/summer periods. b) Indicate the level of employees directly (not through subordinates) supervised.
__X_ i primarily support ____ iii primarily supervision of (ii) or
managers of section consisting
____ ii primarily specialized technical, of (i)
administrative or journeyman trades ____ iv primarily management level
employees c) Indicate number directly supervised.
__X_ 0 ____ 1 – 5 ____ 6 - 10 ____ 10 +
Signed By:
Employee Date:
Approved By:
