DEFINITION OF CLASS:
This is developmental professional accounting/auditing work. Contacts involve department officials for the programs for which the Accountant/Auditor is assigned, as well as Federal, State or local government officials involved with the programs, to provide or obtain accounting information. Further contacts are with the executives of tax paying companies (fuel energy, hotels, beverages, telephone company) on site, to determine taxpayer liability. This class of work may entail some public service/assistance, but it is incidental to the primary focus of the work performed.
An employee in this class performs the more standard or limited assignments within the specific area of accounting/auditing. Work is usually performed under direction of a more senior Accountant/Auditor and reviewed in progress and upon completion for adequacy and compliance with established procedures. The supervisor defines the objectives, priorities and deadlines for the work, but the employee plans and carries out the various phases of recurring assignments, referring to the supervisor only those situations not covered by instructions or precedents. Guidelines in the form of the County Code and County Charter, State and Federal tax laws, County personnel regulations and administrative procedures, government accounting, auditing and financial reporting procedures, and computer system procedures, are available but the employee independently arranges the work sequence and procedures, but completed work is reviewed for accuracy, technical soundness, and conformity to established precedents and procedures. The employee is required to handle unusual or non-standard situations through interpreting these guidelines and adopting creative solutions. The work complexity results from the workload and pressures of reporting deadlines and is marked by analyzing data, situations or conditions and developing, interpretations, courses of action, and solutions to problems or issues within a well-defined accounting/auditing program area. The impact of the work is realized by the accuracy and timeliness of financial statements and reports used by departments/agencies within the County. Work is normally sedentary and performed in an office environment. In the course of conducting outside audits, an employee on a limited basis my encounter abusive, aggressive or unpredictable behavior.
EXAMPLES OF DUTIES: (Illustrative Only)
Prepares analyses of statements and reports and makes recommendations regarding the analysis.
Prepares bills and analyzes and reconciles accounts receivables.
Analyzes assigned accounts on periodic basis in preparation of year end closings.
Prepares records for the disbursement of funds to State, bi County, regional, metropolitan, or other special tax accounts.
Prepares financial statements for the Annual Financial Report.
Serves as financial resource person and establishes liaison with different agencies throughout the County to explain accounting procedures necessary to fulfill accounting requirements.
Takes trial balances and reconciles with account control records.
Provides assistance to outside auditors by preparing workpapers and financial reports as required.
Performs related duties as required.
Experience: Two (2) years of applicable experience as an Accountant/Auditor.
Education: Graduation from an accredited college or university with a Bachelor's Degree in Accounting, or in a related field such as Public Administration or Business Administration with a major in Accounting. Proof of current or previous licensure as a Certified Public Accountant may be substituted for a degree in Accounting or a major in Accounting, or graduation from a recognized school of accounting with a degree in Accounting.
Equivalency: An equivalent combination of education and experience may be substituted.
Knowledge, Skills and Abilities:
Knowledge of accounting/auditing principles and practices.
Knowledge of modern office practices and procedures, including FAMIS and spreadsheet programs (LOTUS 123, Multiplan) for personal computers.
Knowledge of, or the ability to rapidly acquire knowledge of, governmental laws, rules and regulations governing accounting activities of the County Government.
Ability to organize, analyze, and interpret financial data to solve fiscal management, accounting and taxation problems.
Ability to deal tactfully, effectively and equitably with people.
Ability to communicate effectively, both orally and in writing.
Ability to attend meetings or perform other assignments at locations outside the office.
Individuals appointed to this class will be required to serve a probationary period of six months, during which time performance will be carefully evaluated. Continuation in this class will be contingent upon successful completion of the probationary period.
MEDICAL PROTOCOL: Medical History Review
Class Established: August, 1994 (M)
Revised: January, 2012