Department of Administrative Services

In a state agency this class is accountable for performing a combination of a full range of basic professional and highly complex clerical work in accounting or financial examination work.

This is a paraprofessional working level class distinguished from clerical level classes by responsibility for basic accounting work. Other distinguishing factors include the complexity of financial record keeping or examining work, independence with which it is done and exercise of judgment required in applying bookkeeping and basic accounting principles in conformance with established procedures and policies.

Paraprofessional work is interpreted as below the professional level (e.g. Accountant) and above the complex clerical level (e.g. Financial Clerk) and may be equated to the work of a full charge bookkeeper.

Initially works under the close supervision of an Accountant or fiscal administrator; works more independently with acquired experience.

Maintains an interrelated group of accounts including classifying and recording transactions, taking trial balances and reconciling accounts; prepares simple financial statements; assists in preparation of complex financial statements; examines financial documents to ensure accuracy and conformance with requirements by reviewing related records, provisions and/or regulations; maintains accounts receivable including preparing and processing billings, maintaining related accounts, managing accounts receivable, making and recording adjustments, cancellations or remissions and computing interest due and penalties; calculates rates involving complex arithmetical formulas; responsible for accounts payable including maintaining disbursement records, distributing charges to proper accounts, encumbering appropriation accounts for purchase orders, authorizing routine expenditures, auditing invoices or payments for accuracy and compliance with state regulations; gathers and consolidates payroll and expenditure data to facilitate budget preparation; ensures expenditures plus encumbrances are within appropriation limits; ensures routine payments are in compliance with contract provisions; performs related duties as required.

Knowledge of bookkeeping and financial record keeping principles and practices; knowledge of basic governmental accounting principles and practices including general accounting, accounts payable, accounts receivable and budget control; oral communication skills; basic interpersonal skills; considerable arithmetical ability; auditing ability; ability to understand and apply statutes and regulations; ability to utilize EDP systems for financial information.

Four (4) years of experience in complex clerical accounting or financial examining work. Complex clerical accounting or examining work is interpreted as independent responsibility for generally routine bookkeeping, financial record keeping or financial record examining at the level of Financial Clerk.

1. College training 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 two (2) years.
   
2. One (1) year as a Pre-Professional Trainee in an accounting class may be substituted for the General Experience.

This replaces the existing specification for the class of Assistant Accountant in Salary Group AR 18 approved August 1, 1992. (Revised to implement Administrative and Residual Stipulated Agreement Compensation)