Cemetery Controller

Catholic Health Services•Lauderdale Lakes, FL

About The Position

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

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.

Responsibilities

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.
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.
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.
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.
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.