Whitacre Rebar

Job Title: Construction Accountant   (Union Construction)

Industry: Industrial and Commercial Construction
Employment Type: Full‐Time
Location: Canton, OH

Position Overview

We are seeking a Construction Accountant with demonstrated experience supporting union construction projects governed by multiple collective bargaining agreements (CBAs). This role requires hands‐on experience managing complex union payroll structures, job cost accounting, AIA progress billing, and WIP reporting under the percentage‐of‐completion method.

This role is not general accounting and not standard payroll. Our projects involve dozens of union terms, benefit rates, craft rules, and reporting requirements that vary by trade, local, project, and agreement.

Core Responsibilities

Job Cost Accounting

• Maintain detailed job cost records by project, phase, cost code
• Allocate union labor costs accurately, including base wage, fringes, assessments, and labor burden
• Monitor cost variances and assist with job projections and cost‐to‐complete updates
• Post and reconcile costs to Construction‐in‐Progress (WIP) accounts

AIA Progress Billing

• Prepare monthly AIA billings using G702/G703 forms
• Maintain and update Schedules of Values (SOVs), incorporating:
• • Approved change orders
  • Retainage
  • Material and Labor‐driven progress impacts
• Coordinate with project managers to support accurate progress measurements and billing backup

Percentage‐of‐Completion & WIP Reporting

• Assist with Work‐in‐Progress (WIP) schedules using the cost‐to‐cost method
• Reconcile earned revenue vs. billed revenue, identifying over‐billings and under‐billings
• Support month‐end revenue recognition entries and construction‐specific financial reporting
• Provide job performance data for management, bonding, or banking review

Union Payroll, Fringe Benefits & Labor Compliance

• Process and support union payroll across multiple trades and locals
• Interpret and apply multiple collective bargaining agreements (CBAs) with differing:
• • Wage rates
  • Fringe benefit structures
  • Overtime and premium rules
  • Shift differentials
  • Craft and classification requirements
• Calculate, track, and reconcile union fringe benefits, including but not limited to:
• • Pension
  • Health & Welfare
  • Annuity
  • Apprenticeship / Training funds
  • Industry or administrative assessments
• Prepare and submit weekly, monthly, or quarterly union reports in accordance with each agreement
• Assist with certified payroll and prevailing wage reporting
• Reconcile union benefit payables to trust statements and resolve discrepancies

Project & Accounting Support

• Work directly with project managers and field leadership to resolve labor cost issues and job variances
• Maintain organized project and payroll records, including:
• • Union agreements
  • Labor reports
  • Lien waivers
  • Change orders
• Assist with month‐end close, audit support, and compliance documentation

Required Qualifications

• Bachelor’s degree in Accounting required

CCIFP (Certified Construction Industry Financial Professional) recommended

• 5+ years of construction accounting experience in a union environment
• Proven experience working with multiple CBAs
• Hands‐on experience with:
• • Union payroll and fringe benefit calculations
  • Job costing and labor cost allocation
  • AIA billing
  • Percentage‐of‐completion and WIP reporting
• Strong Excel skills for detailed job cost, labor, and reconciliation work
• High attention to detail and ability to manage frequent rate changes and agreement updates
• Experience with construction accounting systems such as:
• • Sage 100 Contractor, Sage 300 CRE, Viewpoint, Foundation, or Procore Financials