State of Maryland

SKILLED SERVICE      BARGAINING UNIT: G     

An Unemployment Insurance (UI) Tax Accountant Professional IV is the first level of supervision of accounting work in the various units within the Unemployment Insurance Contributions Division of the Maryland Department of Labor (DOL) applying generally accepted accounting principles.   Employees in this classification perform advanced level cost accounting, systems accounting, federal fund accounting or bond and loan accounting to develop and implement detailed accounting systems not available in the general accounting system.  Employees in this classification can supervise lower-level staff.

Employees in this classification receive general supervision from a UI Tax Accountant Professional V or other designated administrator.

Position allocation for the UI Tax Accountant Professional IV classification is determined by standards based on the position’s function and working level. These standards are on record in the Human Resources Office of the Maryland DOL.

The UI Tax Accountant Professional IV is differentiated from the UI Tax Accountant Professional III in that the UI Tax Accountant Professional IV performs advanced level work identified by DOL standards while the UI Tax Accountant Professional III performs the full range of duties and responsibilities under general supervision.   The UI Tax Accountant Professional IV is differentiated from the UI Tax Accountant Professional V in that the UI Tax Accountant Professional V has supervisory responsibility for lower-level UI Tax Accountants.

Plans, coordinates, supervises and evaluates the work of lower-level UI Tax Accountant Professionals and related fiscal staff;

Develops and implements training programs for the UI Tax Accountant Professional staff;

Performs advanced level cost accounting, systems accounting, federal fund accounting or bond and loan accounting to develop and implement detailed accounting systems not available in general accounting system;

Examines, analyzes and interprets accounting systems, records and reports by applying generally accepted accounting principles;

Modifies and maintains UI accounting systems, prepares financial reports or statements and gives fiscal advice to UI management;

Reviews and approves financial transactions specifically related to the Unemployment Insurance program;

Reviews and takes appropriate action on work items generated through the system;

Develops and revises UI accounting policies to improve UI accounting controls and efficiency;

Formulates internal controls to ensure the reliability and security of UI funds and records;

Performs UI reconciliations and assists with close-out at fiscal year end;

Approves financial transactions specifically related to the Unemployment Insurance Program;

Reviews and takes appropriate action on work items generated through the UI enterprise system;

Interprets and applies funding source laws and regulations to specific UI fiscal matters;

May develop and modify databases from which fiscal staff can extract journal entries ledger accounts, trial balances and financial statements using automated or computer based financial application programs;

May prepare financial statements on a yearly basis associated with the Unemployment Insurance Program;

May reconcile ledgers to bank accounts;

May establish and maintain accounting systems for federal fund allocations and reconcile these accounts to internal and external accounting systems;

May monitor the disbursement of federal funds in compliance with State and federal legislation, rules, regulations and policies;

Performs other related duties.

Knowledge of generally accepted accounting principles, theory, procedures and methods;

Knowledge of generally accepted auditing standards;

Knowledge of business administration and management practices;

Knowledge of Maryland and federal Unemployment Insurance Law;

Skill in analyzing automated and manual financial records, reports, and other business and financial documents;

Skill in preparing UI financial reports, documents and correspondence;

Skill in determining compliance with Maryland Unemployment Insurance Law, standards; procedures, rules and regulations;

Skill in exercising sound and impartial judgment in analyzing facts, evidence and precedents, evaluating such information, and drawing valid conclusions from documentary evidence in making sound decisions;

Ability to communicate effectively, both verbally and in writing, with internal and external customers;

Ability to exercise tact, integrity, and discretion in dealing with a wide variety of people from various economic and social backgrounds;

Ability to manage work time efficiently and effectively under deadlines;

Ability to use a lap top computer and other information technology devices;

Ability to work independently and as part of a team;

Ability to use computerized fiscal applications and software to include spreadsheet software and data base applications.

Education:   A Bachelor's degree in Accounting from an accredited college or university, or a Bachelor’s degree with 30 credit hours in Accounting and/or related courses.

Experience: Four years of professional accounting experience or four years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles.    

Notes:

1. Candidates may substitute the possession of a certificate as a Certified Public Accountant or a Master's degree in Accounting from an accredited college or university for two years of the required experience.

2. Applicants who have met the requirements for admission to the CPA examination prior to July 1, 1974 will be considered to have met the educational requirement referenced above.

3. Candidates may substitute additional graduate level education in Accounting at an accredited college or university at the rate of 30 credit hours on a year-for-year basis for the required experience.

4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in the Accounting Officer classification or Financial Management specialty codes in the Accounting field of work on a year-for- year basis for the required experience and education.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Director, Division of Classification and Salary