Company Summary Statement Louisville Gas and Electric Company and Kentucky Utilities Company, part of the PPL Corporation (NYSE: PPL) family of companies, are regulated utilities that serve more than 1.3 million customers and have consistently ranked among the best companies for customer service in the United States. LG&E serves 334,000 natural gas and 433,000 electric customers in Louisville and 16 surrounding counties. KU serves 569,000 customers in 77 Kentucky counties and five counties in Virginia. LG&E and KU are major employers and active supporters of the communities they serve. They empower employees, community members and initiatives across their service territory through volunteerism and investments in organizations that support education, sustainability and wellbeing. Overview This position is hybrid to our Louisville, KY location. Accounting Analyst I: This is an entry level position for an accounting analyst. Incumbent performs assignments in accordance with Company procedures and generally accepted accounting standards and procedures, works under close supervision, and receives specific instructions as to required tasks and results expected. Accounting Analyst II: This position is responsible for accounting and financial activities which requires knowledge of technical accounting procedures, rules, and regulations particularly as they relate to electric and gas utilities. Accounting Analyst III: This position is responsible for planning and performing accounting and financial activities which require a comprehensive knowledge of technical accounting procedures, rules, and regulations particularly as they relate to electric and gas utilities. Makes changes in principles, methods, and procedures to improve the techniques used in financial and accounting reporting. Provides advice and guidance to analysts in accounting and personnel in other departments throughout the Company. #INDLGE " Responsibilities Accounting Analyst I: Gathers, sorts, and analyzes actual and budget financial data on overall corporate activities from various sources and assembles the information for accounting, financial reporting, or for further analysis. Prepares journal entries and/or financial calculations that require general knowledge of accounting principles and their application. Prepares financial calculations, reports, and analyses for senior management, other departments, internal and external auditors, and governmental agencies (PSC, SEC, FERC, etc.). Provides financial information to other departments. Analyzes expenses, capital and/or overhead expenditures for accuracy and propriety, which requires diligence and ingenuity. Possesses or develops an understanding of PC and mainframe based computer functions. Develops a working knowledge of the overall Corporate Uniform Systems of Accounts, FMIS, generally accepted accounting principles, and accounting policies and procedures unique to the utility industry. Work is performed under close supervision usually following a predetermined schedule of results desired. Performs other duties as assigned. Complies with all policies and standards. Accounting Analyst II: Ensures all accounting and reporting is in compliance with GAAP and regulatory requirements and ensures accurate and timely adoption of new regulations. Ensures on-going compliance with internal controls related to all tasks and works with management and/or internal and external auditors as needed to complete walkthroughs and SOX controls testing. Monitors the monthly accounting close and ensures closing deadlines are maintained. Ensures all assigned accounts are reconciled timely in compliance with the Balance Sheet Account Reconciliation and Materiality policies and that all reconciling items are investigated and resolved. Serves as lead system administrator for the EiS financial reporting system and the related GL Connect and XL Connect reporting tools. Develops reports and assists end users with report creation and troubleshooting. Provides training to end-users. Performs system testing for patch installs and system upgrades. Serves as a back-up on certain Oracle financial system and Powerplan system admin functions. Assists with design and testing of system enhancements. Creates ad hoc queries using SQL and supports the affiliate transaction database. Maintains assigned accounting policies. Responds to various inquiries concerning accounting procedures and financial information from other areas of the Company. Prepares and reviews journal entries and financial calculations. Provides guidance on work prepared by other staff. Provides needed support for base rate cases and other regulatory filings. Performs other duties as assigned. Complies with all policies and standards. Accounting Analyst III: Process investment proposals, ensuring that expenditures are consistent with capital policies. Unitize and retire assets in specific functional areas of responsibility ensuring transactions comply with GAAP and Company policy. Support the monthly close process by preparing journal entries, account reconciliations, and financial calculations. Prepare financial statement analyses, including cash flow activity analysis as assigned. Prepare supporting schedules included in the monthly, quarterly and annual financial reports and filings with the Securities and Exchange Commission (SEC), Federal Energy Regulatory Commission (FERC), Kentucky Public Service Commission (KPSC), Virginia State Corporation Commission (VSCC), Energy Information Administration (EIA) and others, including FERC Forms 1, 3 and 60. Prepare financial exhibits used in determining utility revenue requirements for rate cases and prepare responses to data requests from regulatory or other governmental agencies. Consult with all areas of the companies related to property accounting and capitalization issues. Ensure proper process and systems documentation is maintained for compliance with internal control requirements. Utilize Oracle, EiS and PowerPlan systems to analyze accounting activity and prepare reports. Performs other duties as assigned. Qualifications Accounting Analyst I: Bachelor's Degree in accounting or finance required. Requires strong Excel skills and aptitude for accounting information systems. Must have working knowledge of accounting principles and applications. Preferred Qualifications: Good interpersonal skills for communicating financial explanations and oral/written information to others, both within and outside the corporation. Ability to use PC and mainframe based applications. Current working knowledge of accounting rules and regulations, including U.S. generally accepted accounting principles (US GAAP), international accounting standards (IFRS or IAS), tax requirements, SEC requirements, FERC requirements and other reporting requirements is preferred. Accounting Analyst II: Bachelor's Degree in accounting or finance required. Requires strong Excel skills and aptitude for accounting information systems. Must have working knowledge of accounting principles and their applications to the utility industry. Preferred Qualifications: CPA certification and master’s degree in business or accounting preferred. Knowledge of and experience with the Oracle financial system, EiS and SQL preferred. Current working knowledge of accounting rules and regulations, including U.S. generally accepted accounting principles (US GAAP), international accounting standards (IFRS or IAS), tax requirements, SEC requirements, FERC requirements and other reporting requirements is preferred. Accounting Analyst III: Bachelor's Degree in accounting or finance required. 3+ years experience in accounting. Requires strong Excel skills and aptitude for accounting information systems. Must have working knowledge of accounting principles and their applications to the utility industry. Preferred Qualifications: Utility specific accounting experience is preferred. CPA certification and/or master's degree desirable. Ability to perform complex calculations and analysis using Excel, Oracle, Discoverer and OFA. Possesses above average interpersonal skills for communicating financial explanation and oral/written information to others, both within and outside the corporation. Current working knowledge of accounting rules and regulations, including U.S. generally accepted accounting principles (US GAAP). Knowledge of FERC accounting and reporting requirements is preferred.