Big Valley Commerical Center Controller

Position Summary

The Controller is responsible for managing the accounting and financial operations of the Big Valley Commercial Center. The Controller ensures the accuracy and integrity of financial records and provides the General Manager with timely financial information necessary to manage the Commercial Center’s operations and financial performance.

The Controller oversees general ledger activity, financial reporting, month-end close, account reconciliations, budgeting, cash-flow management, accounts payable oversight, vendor controls, internal controls, and financial compliance.

The Controller serves as the primary accounting and financial resource for the General Manager and works closely with the Market & Fuel, Starbucks, Car Wash, and other Commercial Center operations.

Essential Duties & Responsibilities

Accounting & Financial Operations

• Manage the day-to-day accounting operations of the Commercial Center.
• Oversee the general ledger and ensure transactions are accurately recorded.
• Maintain the chart of accounts and appropriate department and cost-center coding.
• Direct the monthly, quarterly, and annual financial close process.
• Prepare and review balance sheet reconciliations.
• Review journal entries and supporting documentation.
• Ensure accounting records are maintained accurately and timely.
• Identify and resolve accounting discrepancies.

Financial Reporting

• Prepare monthly financial statements and management reports for the General Manager.
• Provide budget-to-actual reporting and explanations of significant variances.
• Monitor revenue, cost of goods sold, gross margin, operating expenses, and cash flow.
• Prepare financial forecasts and cash-flow projections.
• Provide financial analysis to assist the General Manager with operational decisions.
• Assist with annual budgeting and periodic budget revisions.
• Provide financial information for management meetings and strategic planning.

Accounts Payable Oversight

• Supervise and review the work of the Accounts Payable Specialist.
• Establish AP processing deadlines and ensure invoices are processed timely.
• Ensure invoices are properly supported by purchase orders, receiving documentation, and required approvals.
• Review AP aging and outstanding vendor balances.
• Approve payment batches within established authority.
• Review unusual, high-dollar, duplicate, or questionable invoices.
• Ensure vendor banking changes receive appropriate verification and authorization.
• Maintain appropriate segregation of duties between invoice entry, approval, and payment release.

The existing enterprise model assigns the Controller responsibility for approving invoices and payment runs while the AP position performs invoice processing and prepares payment batches.

Cash & Reconciliations

• Oversee bank, credit card, POS, and other financial reconciliations.
• Review daily deposit activity and investigate discrepancies.
• Monitor cash balances and short-term cash requirements.
• Oversee petty cash and cash-control procedures.
• Conduct or coordinate periodic cash counts.
• Reconcile payroll activity to the general ledger.
• Ensure discrepancies are documented and resolved.

Internal Controls & Compliance

• Maintain effective accounting and financial internal controls.
• Monitor compliance with Commercial Center purchasing and payment procedures.
• Ensure appropriate segregation of duties.
• Identify control weaknesses and recommend corrective action.
• Monitor compliance with established approval limits.
• Assist with audits and provide required financial documentation.
• Coordinate with Tribal Fiscal, external accountants, auditors, and other financial service providers.
• Report suspected fraud, unauthorized expenditures, or significant control failures to the General Manager and appropriate Tribal officials.

Vendor & Purchasing Oversight

• Oversee vendor setup and vendor-account controls.
• Review significant vendor expenditures and contracts as required.
• Ensure purchasing transactions are properly authorized and documented.
• Monitor outstanding purchase orders and financial commitments.
• Review capital expenditure requests before submission for higher-level approval.
• Work with operational managers to resolve purchasing and accounting issues.

Management Support

• Serve as the General Manager’s primary accounting and financial advisor.
• Work with Commercial Center managers to improve financial accountability.
• Train managers on purchasing, documentation, budgeting, and financial procedures.
• Establish financial reporting deadlines and accountability standards.
• Provide recommendations regarding cost control, cash management, profitability, and operational efficiency.