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JOB SUMMARY: This position is responsible for leading an Atlanta based team supporting revenue and

cost of sales accounting and reporting for Atlanta Gas Light Company (AGL), Virginia Natural Gas (VNG),

and Chattanooga Gas Company (CGC).

JOB REQUIREMENTS:

• BS/BA in Accounting, Finance, Business Administration or equivalent academic education

• CPA or Master’s degree

• 6+ years accounting experience performing complex financial analysis and research

• Ability to understand business system design and work with large data sets

• Ability to apply accounting concepts to determine appropriate accounting treatment

• Ability to work effectively across functions to accomplish objectives

• Ability to manage workload across the group to accommodate projects

• Strong analytical skills, including understanding of report and query design concepts

• Regulatory accounting experience a plus

• Experience with business systems implementation a plus

MAJOR JOB RESPONSIBILITIES:

• Lead a team of three accountants, providing guidance and direction on revenue and cost of sales for

multiple gas utilities.

• Manage monthly financial close process, including review and approval of journal entries and account

reconciliations.

• Review and approve monthly volumetric models supporting revenue recognition, inclusive of complex

utility-specific functions (e.g., joint use pipeline activities, balancing / cash out functions, and storage

considerations).

• Analyze and report monthly results from weather normalization and seasonal rate design mechanisms

with consideration of impacts to customer billings and balance sheet deferrals, where applicable.

• Analyze and report monthly results from application of alternative revenue programs, inclusive of under

and over-recoveries, partnering with Rates and Regulatory to ensure appropriate balance sheet

classification.

• Thoroughly review financial statements, including detailed examination of gross margin results

compared to budget and previous years and related impacts to balance sheet accounts.

• Complete and/or provide inputs for recurring regulatory reporting deliverables (e.g., FERC forms and

quarterly and annual EIA filings).

• Review and approve complex calculations of monthly utility billing rates for application in both end-use

customer and marketer/pooler billing.

• Review and approve commodity, transportation, and asset management agreement settlements.

• Support system implementation projects, including testing and validation.

• Work directly with internal and external auditors as required to respond to audit requests relating to

revenue and cost of sales.

• Develop processes or approve processes developed by staff members as required for revenue and cost

of sales accounting and reporting.

• Motivate and develop team members by coaching, training, and providing constructive feedback.

Duties Discretion:

Employee receives clear instructions from supervisor regarding what to do and how to do it.

Tasks follow set guidelines or procedures.

Employee must consider alternative courses of action and then make a decision after

considering the options.

Employee has the authority to make significant choices and decisions, without specific guidance

or direction from the supervisor.

Explanation: This is a self-directed role, with the ability to make decisions independently on how to perform

tasks. Decisions which require a significant amount of time or a change to controls or accounting must be

reviewed with the manager prior to commitment. The employee is expected to present pros and cons and

recommend a decision.

Task Complexity:

Tasks are straight-forward, routine, and often repetitive.

Tasks are varied and fairly complex.

Assignments are quite varied and highly complex.

Explanation: This role includes accounting review and approval, some of which can be routine, as well as

project specific tasks and development of new processes, which tend to be more complex and require more

analysis.

About Southern Company Gas

Southern Company Gas is a wholly owned subsidiary of Atlanta-based Southern Company (NYSE:SO), America’s premier energy company. Southern Company Gas serves approximately 4.2 million natural gas utility customers through its regulated distribution companies in four states and approximately 600,000 retail customers through its companies that market natural gas. Other nonutility businesses include investments in interstate pipelines and ownership and operation of natural gas storage facilities. For more information, visit southerncompanygas.com .

Southern Company (NYSE: SO) is a leading energy provider serving 9 million residential and commercial customers across the Southeast and beyond through its family of companies. Providing clean, safe, reliable and affordable energy with excellent service is our mission. The company has electric operating companies in three states, natural gas distribution companies in four states, a competitive generation company, a leading distributed energy infrastructure company with national capabilities, a fiber optics network, and telecommunications services. Through an industry-leading commitment to innovation, resilience, and sustainability, we are taking action to meet our customers’ and communities’ needs while advancing our commitment to net zero emissions by 2050. Our uncompromising values ensure we put the needs of those we serve at the center of everything we do and are the key to our sustained success. We are transforming energy into economic, environmental and social progress for tomorrow. Our corporate culture and hiring practices have earned the company national awards and recognition from numerous organizations, including Forbes, Military Times, DiversityInc, Black Enterprise, J.D. Power, Fortune, Human Rights Campaign and more. To learn more, visit www.southerncompany.com.

Southern Company invests in the well-being of its employees and their families through a comprehensive total rewards strategy that includes competitive base salary, annual incentive awards for eligible employees and health, welfare and retirement benefits designed to support physical, financial, and emotional/social well-being. This position may also be eligible for additional compensation, such as an incentive program, with the amount of any bonus/awards subject to the terms and conditions of the applicable incentive plan(s). A summary of the benefits offered for this position can be found here https://seo.nlx.org/southernco/pdf/SOCO-Benefits.pdf . Additional and specific details about total compensation and benefits will also be provided during the hiring process.

Southern Company is an equal opportunity employer where an applicant's qualifications are considered without regard to race, color, religion, sex, national origin, age, disability, veteran status, genetic information, sexual orientation, gender identity or expression, or any other basis prohibited by law.

Job Identification: 11215

Job Category: Accounting & Auditing

Company: AGL Services Company