Cumberland Electric Membership Corporation
  • Clarksville, TN, USA
  • $5,813.00
  • Salary
  • Full Time

Medical, Dental, Vision, Life Insurance, LTD Insurance, 401K, RS Pension Plan


Position Summary: Maintains the Cooperative's plant accounting records in accordance with all applicable accounting and regulatory guidelines. Prepares annual reports and performs periodic cost analyses to inform business decisions.

Essential Duties and Responsibilities:

  1. Observes CEMC safety rules, procedures, safety policies, and bulletins.
  2. Performs plant accounting duties including the calculation, tabulation, analysis, and comparison of work order costs. Reviews work orders for completeness prior to closing and coordinates efforts to remedy any identified issues. Reconciles open work order subsidiary ledger to the general ledger. Summarizes costs by accounts and closes work orders to the proper account.
  3. Maintains records of electric, fiber, and general plant in accordance with RUS and TVA requirements and generally accepted accounting principles (GAAP). Reconciles plant and depreciation ledgers to the general ledger.
  4. Coordinates with contractors, consultants, and Cooperative employees to maintain accurate recordkeeping of material, labor, and overheads associated with construction projects.
  5. Allocates indirect costs to appropriate accounts on a monthly basis.
  6. Prepares cost analyses and maintains records of standard costs of material, labor, and indirect charges by RUS continuing property records.
  7. Prepares and reviews the RUS Form 219 Work Order Summary and Special Equipment Summary reports for signature by the board and performs submission to RUS.
  8. Coordinates the physical count of plant inventory on a periodic basis.
  9. Prepares plant information for the RUS and TVA annual reports.
  10. Acts as liaison with the Tennessee Office of State Assessed Properties. Maintains a comprehensive understanding of the tax assessment process and prepares the annual Ad Valorem report.
  11. Enters monthly invoices into Accounts Payable from material vendors with appropriate accounting information. Reconciles the material subsidiary ledger to the general ledger.
  12. Collects and submits records of vehicle accidents with damage to CEMC property to the responsible party. Coordinates the billing and collection of funds with the Accounts Receivable Clerk.

Equipment Used: Cooperative vehicle, Personal Computer, Copy/Fax Machine, Printer, and Calculator.

Software Used: Microsoft Office Products (including Word, Access, Excel, and Outlook), NISC ABS, IVUE Connect, NISC AppSuite, and FloQast.

Education Degrees, Certificates, Licenses, and/or Training: Exceptional favorable experience may be considered for a portion of the education requirements.

Required: Bachelor's degree, with specific courses in accounting and related subjects. Valid Driver's License.

Preferred: Certified Public Accountant license; Additional formal courses in RUS Plant Accounting, or related subjects.

Experience, Knowledge, Skills, and Abilities: Exceptional favorable education may be considered for a portion of the experience requirements.

Required: Minimum of three years' experience in accounting or related financial field.

Effective working knowledge of accounting terms and practices, records, filing systems, and general office procedures.

Basic knowledge of utility billing procedures, TVA rate structures and reporting requirements.

Basic knowledge of RUS plant accounting guidelines.

Effective working knowledge of applicable software.

Ability to operate office equipment with an acceptable degree of speed and accuracy.

Ability to handle confidential information with discretion.

Ability to work with all levels of cooperative personnel and accept changes brought about by new regulations.

Ability to work independently, plan and organize work, and take responsibility.

Ability to communicate effectively, to include giving and receiving pertinent information clearly and concisely.

Physical Demands: Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties.

Visual Acuity, manual dexterity, speaking, hearing, standing, walking, sitting, stooping, bending, squatting, and lifting from 10 to 20 pounds.

Working Conditions:

Minimum of eight hours a day, five days a week.

Erratic working hours and pressure to meet various deadlines.

Work is primarily inside with almost constant use of computers and frequent interaction with other employees.

Occasionally travels to CEMC district offices.

Occasionally travels to meetings and/or seminars, to include overnight, outside of CEMC service area.


CEMC reserves the right to revise or change the description and specifications as the need arises.

This position description does not constitute a written or implied contract of employment.

Cumberland Electric Membership Corporation
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