Financial Controller - Construction Industry

The Controller is responsible for leading the accounting, financial planning & analysis, and related functions; overseeing the preparation of financial statements, forecasts, and reports; developing internal controls; supporting management in the preparation of the annual budget and analysis of business results; and supporting the annual audit of Player & Co's consolidated financial statements. Experience within the Construction services industry is preferred.

• Lead and direct accounting, billing, accounts receivable, payables, and reporting functions.
• Prepare monthly, quarterly, annual financial statements (income statement, balance sheet,
• statement of cash flows), reports and disclosures using ERP at the Corporate level
• Own the job cost accounting cycle end to end, including job setup, cost coding structure, labor and equipment burden rates, committed cost tracking, and cost-to-complete discipline across all active projects.
• Partner with Project Managers and Operations to review job cost detail monthly, validate estimates to complete, and challenge the assumptions that drive project margin.
• Prepare, review, and analyze the monthly Work in Process (WIP) schedule, including earned revenue, over- and under-billings (contract assets and contract liabilities), and estimated gross profit by job; reconcile the WIP schedule to the general ledger and financial statements each period.
• Identify and explain margin fade or gain, changes in estimates, and unapproved or pending change order exposure; escalate at-risk jobs to management with supporting analysis.
• Ensure revenue is recognized in accordance with ASC 606, applying the percentage-of-completion (cost-to-cost input) method and, where applicable, point-in-time recognition for time-and-material and unit-price work; evaluate performance obligations, variable consideration (incentives, liquidated damages and claims), contract modifications and change orders, and loss job reserves; document conclusions and maintain the supporting technical memoranda and controls.
• Provide WIP schedules, job cost support, and related schedules to external auditors, sureties, and lenders.
• Develop internal control policies, guidelines, and procedures for all activities within scope of responsibility.
• Provide guidance to the accounting team and ensure the team executes all functions in accordance with company standards, GAAP, and applicable laws.
• Review and validate bank reconciliations, resolving discrepancies to ensure the adjusted bank balance ties precisely to the general ledger.
• Coordinate and execute annual audit of the company’s financial statements.
• Ensure management reporting aligns with overall strategy and that quality information is available to help management make key decisions.
• Lead efforts to streamline financial processes and reporting.
• Work with company management on preparing the annual budget.
• Oversee the month-end, quarter-end, and year-end close processes and review financial results, balance sheet reconciliations, and journal entries for compliance with U.S. GAAP.
• Oversee compliance with Federal, State, and Local tax requirements.
• Conduct all business activities in accordance with 3E, LLC policies and procedures, Core Values, and all applicable legal requirements.

• Strong communication (verbal and written) skills.
• Demonstrated capacity to communicate and collaborate with diverse stakeholders (employees, clients, and vendors) at multiple levels.
• Sound judgment and capacity to make independent decisions that have a significant business impact.
• Skilled at prioritizing, managing and directing activities for teams.
• Demonstrated capacity to motivate and lead teams.
• Excellent understanding of all financial aspects of the business and their impact on the Company's performance.
• Demonstrated capacity to make a significant contribution to the company’s business success.

• Bachelor’s degree in accounting.
• Qualified Accountant (CPA optional).
• 5+ years in a Controller, Assistant Controller, or FP&A role.
• Deep job cost and project accounting experience in a contract-based business, including WIP reporting, percentage-of-completion revenue recognition under ASC 606, and change order management.
• Experience with construction or utility services ERP (e.g., Viewpoint Vista, Sage 300 CRE, CMiC, Acumatica Construction, or eCMS).
• Extensive experience in construction or contract-based project accounting required; utility services industry experience strongly preferred.
• In-depth knowledge of U.S. GAAP.
• Strong analytical skills.
• Proficient in Microsoft applications, including but not limited to Word, Excel, and Outlook.
• Proficient in operating all common office equipment, such as multi-line phone, calculator, cell phone, copier, fax, scanner, audio/visual equipment.
• Available after hours/weekends/holidays on a periodic basis.

• This position requires working primarily in an office environment with minimal exposure to safety hazards. The employee may occasionally be required to operate vehicles and drive long distances on company business.
• The physical demands described here are representative of the requirements an employee must meet to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. The employee is regularly required to use a telephone, computer keyboard and mouse; reach with hands and arms; talk and listen. The employee is frequently required to walk and sit, as well as to lift and carry objects such as books, files and supplies weighing up to 25 pounds. The employee is occasionally required to stand, stoop, or kneel. Specific vision abilities required by this position include close vision and the ability to adjust focus.

The intent of this job description is to provide a representative general nature and level of the types of duties and responsibilities that will be required of positions given this title and shall not be construed as a declaration of the total of the specific duties and responsibilities of any particular position. Employees may be directed to perform job-related tasks other than those specifically presented in this description. 3E LLC reserves the right to amend and change responsibilities as needed to meet business needs.