Uses independent judgment providing supervision and leadership to personnel under position's span of control; makes and participates in decisions on matters of hiring, transfer, suspension, layoff, recall, promotion, discharge, assignment, reward, adjusting grievances or disciplining employees under position's span of control; sets goals and objectives for others to work towards and monitors performance; creates and maintains a positive work environment fostering effective performance of staff. Analyzes, identifies, and implements solutions to resolve accounting and collection problems; oversees general ledgers and prepares analysis of ledger accounts; oversees departmental budgets, compiles and analyzes cash flow data and disbursement estimates; prepares necessary journal entries and month-end closing procedures.