CEMETERY CONTROLLER

Description

The Cemetery Controller   oversees accounting operations, financial reporting, capital and development   project accounting, and internal control compliance for the organization.   This role supports responsible stewardship of resources consistent with   nonprofit and/or religious governance expectations, ensures compliance with   Generally Accepted Accounting Principles (GAAP), and maintains accountability   to leadership, auditors, and regulatory stakeholders.

Financial Management &   Reporting

· Perform   monthly financial close, including bank reconciliations, payroll and accounts   payable accruals, and supporting schedules for general ledger balances.

· Monitor   cash flow and inform leadership of significant changes affecting liquidity or   financial risk.

· Review   and approve bi-weekly accounts payable processing, cash requirements, and   payroll.

· Oversee   accuracy of payables and accrued/unvouchered invoices in coordination with   Accounts Payable staff.

· Prepare   internal management reports and monthly GAAP-based financial statements,   including reconciliation to operational reporting.

· Assist   in development and monitoring of the annual operating budget.

· Provide   financial and operational analysis to leadership as requested.

Construction, Capital Asset   & Project Accounting

· Oversee   financial management of cemetery construction and development projects from   cost estimation through final cost allocation and closeout.

· Collaborate   with operations to develop cost estimates, budgets, and feasibility   assumptions supporting capital and inventory development planning.

· Establish   project accounting structures, cost tracking protocols, and internal controls   within the general ledger and cemetery systems.

· Review   contracts, billings, and change orders for accuracy, compliance, and proper   classification of costs between capital assets and inventory-related   development costs.

· Monitor   project spending against approved budgets and communicate variances or risks   to leadership.

· Maintain   and reconcile Construction-in-Progress schedules and supporting   documentation.

· Evaluate   project costs for appropriate accounting treatment under GAAP, including:

o Capitalization to Property, Plant &   Equipment in accordance with ASC 360, or

o Allocation to developed crypt/niche   inventory forming the cost basis of burial rights sold to the public.

· Develop   and maintain methodologies for allocating mausoleum and columbarium   development costs to interment units to support accurate cost of sales   recognition and revenue matching.

· Ensure   cost allocation and recognition practices align with ASC 606 matching   principles and accepted cemetery industry accounting practices.

· Coordinate   project closeout, including transfer from CIP to fixed assets or inventory   pools, and establishment of depreciation or cost-of-sales tracking   mechanisms.

· Maintain   audit-ready documentation supporting capitalization judgments, allocation   methodologies, asset valuation, and financial statement presentation.

Governance, Compliance &   Internal Controls

· Assist   in development and monitoring of internal controls across financial cycles   consistent with nonprofit stewardship and fiduciary oversight.

· Ensure   accounting practices comply with GAAP, regulatory requirements, and   organizational policies.

· Support   annual financial audit through preparation of schedules, documentation, draft   financial statements, and footnotes.

· Maintain   current knowledge of accounting standards, nonprofit regulatory guidance, and   applicable federal and state requirements.

· Provide   financial oversight of costing, contracts, and billing for ancillary service   operations.

Systems & Organizational   Support

· Participate   in upgrades or modifications to cemetery management systems (HMIS or   equivalent).

· Monitor   integrity of financial data within operational databases.

· Perform   additional duties as assigned by Finance or Executive leadership.

Other Duties 

· Maintains   required licenses, certifications or mandatory skill updates. 

· Complies   with all policies, local, state and federal laws and regulations. 

· Promotes   positive employee engagement, teamwork, mutual respect and safety work   practices. 

· Performs   other duties as assigned.

Requirements

Knowledge & Experience Requirements

· Bachelor’s   degree in accounting, finance, or related field

· Progressive   accounting experience including financial reporting and construction   accounting

· Strong   knowledge of GAAP, fixed asset accounting, and cost allocation methodologies

· Experience   supporting financial audits

· Ability   to work within a mission-driven nonprofit or religious organizational   environment

· Must have   knowledge of computer office software.

· Must be able to   read, write and understand the English language.