Site Controller (M&P)

Position Overview

Key Responsibilities

• Own the month-end close process including reconciliation of all general ledger accounts; prepare and review consolidated financial statements and variance reports
• Maintain the general ledger with accurate and timely transaction recording; ensure proper account coding and financial statement presentation in accordance with GAAP
• Prepare variance reports comparing actual to budget and forecast; analyze significant variances and communicate findings to management
• Prepare financial support schedules and notes for external audit purposes; coordinate with auditors on year-end close activities
• Oversee accounts payable function including invoice processing, approval workflows, and payment processing for operating expenses, capital purchases, and supplier invoices
• Oversee accounts receivable function including customer invoicing, collections, and credit management
• Manage bad debt reserve estimates and write-off procedures in accordance with GAAP
• Lead comprehensive annual standard cost rolls for rare earth ore extraction, concentration, and separation processes using validated reserves data, mining estimates, processing assumptions, and overhead allocation methodologies
• Ensure standard costs accurately reflect current mining conditions, ore grades, recovery rates, and processing efficiency
• Develop and maintain overhead absorption rates for mining operations, including direct mining costs, indirect processing overhead, and site-wide support costs
• Perform detailed mining variance analysis including extraction variances, ore grade variances, recovery rate variances, processing cost variances, scrap and waste variances, and overhead absorption impacts
• Investigate significant variances to identify root causes and support operations teams with corrective action plans; track and communicate variance trends to management
• Prepare monthly inventory aging analysis and obsolescence assessments for lower-grade or off-spec material
• Own implementation and effectiveness of internal controls over financial reporting (SOX Section 404(a and b)) across all accounting functions including GL, AP/AR, payroll, cost accounting, fixed assets, and inventory
• Develop and manage annual budgeting processes for all operating expenses, mining costs, processing costs, capital expenditures, and site-wide overhead
• Serve as the financial liaison to mining, processing, and operations leadership, providing insights that drive productivity and cost efficiencies
• Lead initiatives in cost savings, process optimization, automation, inventory optimization, and operational standardization
• Champion continuous improvement culture by implementing lean accounting practices and financial controls aligned with business strategy
• Support ERP implementation and enhancements and digital reporting tools that improve financial visibility and operational decision-making
• Collaborate with Operations on production planning and cost impact analysis; provide financial support for new projects and capital initiatives
• Conduct cost modeling to evaluate pricing, capital investments, product changes, and make-versus-buy decisions.
• Deliver product and customer profitability models to support strategic planning.
• Own the fixed asset register and maintenance of capital asset accounting; track acquisition, capitalization, depreciation, and retirement of all mining equipment, processing equipment, buildings, and infrastructure
• Manage asset capitalization decisions and documentation; ensure proper classification of capital vs. repair and maintenance expenses in accordance with GAAP

Knowledge, Skills &Abilities

• Bachelor’s degree in Accounting, Finance, or related field; CPA preferred.
• 10+ years of progressive accounting or finance experience, ideally within mining and manufacturing in a public company
• 5–7 years of supervisory or team leadership experience.
• Strong knowledge ofprocess costing applied to mining and mineral processing operations
• Experience with GAAP compliance including ASC 330 (Inventory), ASC 606 (Revenue), ASC 360 (Property, Plant & Equipment), and mining-specific guidance
• Ability to operate effectively in an early-stage, fast-scaling public company environment.
• Exceptional analytical skills and proficiency with ERP systems and Excel.
• Strong communication skills and demonstrated ability to partner across operations and corporate functions.

Physical Demands

Work Environment

USA Rare Earth proudly supports Equal Employment Opportunities