DEFINITION OF CLASS:
This is professional accounting/auditing work at the full performance level. 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 accounting/auditing work of a varied nature including maintenance of complex accounting records, preparation and analysis of financial statements and reports, or planning, coordinating and participating in auditing assignments to determine the adequacy of internal control, the efficiency and effectiveness of operations, as well as compliance with applicable laws and prescribed policies and procedures. Employees may also provide limited training of para professional and clerical personnel. Supervisory controls exist in the form of senior financial supervisors/managers, but the employee functions in a proficient manner in accounting/auditing for assigned programs by virtue of education and experience. There are ample 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, but the employee may be responsible for new computer system report design or the conversion of accounting data from component agencies into a standard format. Job complexity results from the need to coordinate information between the Department of Finance (FAMIS system) and other departmental accounting systems, particularly as new computer systems are developed. The workload and pressures of reporting deadlines also contribute to job complexity. The complexity of the work for Auditors involves the need to understand the history and operations of County departments/agencies, and to analyze non standard and highly variable records and accounting procedures. Also, auditors must routinely use the computer systems of the organizations they audit to design an adequate sample of records, and to access the records for review and analysis. The scope and effect of the work varies. The scope and effect of the Accountants derives from its impact on the accuracy and timeliness of financial reports used by the County and by other agencies within the County. These reports are also compiled into the comprehensive annual report which reflects the County's financial status and credibility to external bond rating agencies. The scope & effect for Auditors may help improve County government operations and provides an independent test of the operational and financial responsibility of Departments/Agencies and ensures that County taxpayers are being taxed properly and that revenue is properly accounted for. The work environment varies. For Accountant positions the work is performed in an office environment and contains no perceptible hazards. For Auditors, most work is done in an office environment, with no hazards or physical demands, except for occasional inventory work in warehouses and in the field at whatever site the taxpayer specifies, with some discomfort on occasion.
EXAMPLES OF DUTIES: (Illustrative Only)
Prepares analyses of financial statements and reports and makes recommendations resulting from the analyses.
Prepares and/or supervises the preparation of bills and analyzes and reconciles accounts receivables.
Plans and performs major audit programs and prepares report on audit findings.
Develops recommendations based on problems identified for improved policies and procedures and other corrective actions as a result of audit findings.
Prepares working papers, schedules, exhibits and summaries to support audit findings.
Consults with officials of departments and agencies to determine if there are areas requiring audit attention, or consults with outside taxpayers.
Analyzes assigned accounts on periodic basis in preparation of year end closing.
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.
Establishes procedures and formulates guidelines for conducting annual physical inventories in departments and agencies as required.
Recommends policies and actions to provide better financial management and/or greater efficiency.
Provides assistance to outside auditors by preparing work papers and financial reports as required.
May lead a limited number of Auditors in conducting a major audit program.
Trains subordinate personnel in accounting/auditing work.
Performs related duties as required.
Experience: Three (3) years of 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:
Considerable knowledge of accounting principles and practices.
Considerable knowledge of, or the ability to rapidly acquire knowledge of, County, State and Federal laws, rules, and regulations governing internal auditing activities and the accounting functions and activities of the several agencies of the County Government; and the ability to acquire knowledge of external audit requirements.
Considerable knowledge of modern office practices and procedures related to accounting, including FAMIS and spreadsheet programs (Lotus 1 2 3, Multiplan) for personal computers.
Considerable knowledge of, or the ability to rapidly acquire knowledge of, governmental laws, rules, and regulations governing accounting activities of the County Government.
Ability to prepare and interpret financial reports and statements.
Ability to prepare debt service and depreciation schedules.
Ability to prepare reports of historic data for use in preparing budget information.
Ability to organize, analyze, and interpret financial and management data to solve management, accounting, and taxation problems.
Ability to plan and execute an audit of financial data or organizational effectiveness under minimal supervision.
Ability to deal tactfully, effectively, and equitably with people.
Ability to train and supervise subordinate personnel on a limited basis.
Ability to communicate effectively, both orally and in writing.
Ability to instruct user agencies in use of FAMIS accounting system.
Ability to attend meetings or perform other assignments at locations outside the office.
Individuals appointed or promoted to a bargaining unit position in this class will be required to serve a probationary period of six months. Individuals appointed to a non-bargaining unit position in this class will be required to serve a probationary period of twelve months, or if promoted to a non-bargaining unit position, will be required to serve a probationary period of six months. Performance will be carefully evaluated during the probationary period. Continuation in this class will be contingent upon successful completion of the probationary period.
MEDICAL PROTOCOL: Medical History Review
Class Established: November, 1967
Revised: January, 1970
August, 1994 (M)