In a state agency this class is accountable for independently performing a full range of tasks in the examination of financial records of state agencies, businesses, municipalities or other entities.
GUIDELINES FOR JOB CLASS USE
This is a professional working level distinguished from lower-level examining classes by the requirement to independently apply knowledge and analysis of professional accounting and auditing principles in the conduct of examinations.
Works under the general supervision of a Supervising Accounts Examiner or other employee of higher grade.
May lead/supervise lower level employees as assigned.
EXAMPLES OF DUTIES
Conducts or participates in examinations of financial records and documents of state agencies, businesses, municipalities or other organizations which are monitored by the state;
Prepares for examinations by reviewing prior audit reports, financial statements, budgets or other available data;
For an on-site audit, meets with officials of organization being examined to discuss audit procedures, answers questions and obtains necessary information and records;
Utilizes electronic data processing (EDP) systems for financial records, reports and analysis;
Examines various financial records including revenue, expenditure, payroll and grant accounting;
Examines and reconciles accounting records with supporting data, such as vouchers, invoices and cash receipts;
Determines compliance of various complex financial documents with applicable regulations;
Examines accounting methods and procedures to ensure compliance with accepted accounting principles, laws and regulations and state or federal requirements;
For an on-site audit, reviews and discusses audit findings with officials of organization audited;
Prepares unit reports explaining results and making recommendations;
May participate in hearings or conferences;
May prepare remittance schedules for collection or delinquent accounts and arrange for attachments as required;
Performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
and ability to apply professional accounting and auditing principles and practices;
and ability to apply relevant statutes and regulations;
oral and written communication skills;
analyze financial records, documents and reports;
prepare comprehensive reports including narrative and statistical sections;
utilize EDP systems for financial management.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Six (6) years of experience in accounting or auditing.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
Two (2) years of the General Experience must have been at the paraprofessional level. Work at the paraprofessional level requires the exercise of some independent judgment in applying basic accounting principles and may be compared to the level of a full charge bookkeeper.
NOTE: For state employees this experience is interpreted at the level of an Assistant Accountant.
MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED
Successful completion of an Accounting Careers Trainee program approved by the Department of Administrative Services may be substituted for the General Experience and Special Experience.
College training in accounting or a closely related field may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
A Master's degree in accounting may be substituted for one (1) additional year of the General Experience.
Certification in any of the following may be substituted for one (1) year of the General and Special Experience: Certified Public Accountant, Certified Internal Auditor.
Two (2) years of experience as an Assistant Accountant may be substituted for the General and Special Experience.
Incumbents in this class may be required to travel.
JOB CLASS DESIGNATION
(16)-ADMIN & RESID (P-5)
As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes. As such, a job class is not meant to be all-inclusive of every task and/or responsibility.
This replaces the existing specification for the class of Accounts Examiner in Salary Group AR 23 approved effective January 09, 2023. (Revised to modify Minimum Qualifications – Substitutions Allowed) Final No. 23-045