State of Maryland

ACCOUNTANT LEAD (#004548)

- Hourly / - BiWeekly /
- Monthly / $44,898.00-$71,671.00 Yearly


GRADE

16

CLASS ATTRIBUTES

SKILLED SERVICE       BARGAINING UNIT: G

NATURE OF WORK

An Accountant Lead is the lead level of work examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles in order to modify and maintain accounting systems, prepare financial reports or statements, and give financial advice to management. Employees in this classification assign, review and approve the work of and train lower-level Accountants.

Employees in this classification receive general supervision from an Accountant Supervisor or other designated administrator.

Positions in this classification are evaluated using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of a class specification.

The Accountant Lead is differentiated from Accountant II in that the Accountant Lead assigns, reviews and approves the work of and trains lower-level Accountants while the Accountant II performs the full range of duties and responsibilities under general supervision. The Accountant Lead is differentiated from the Accountant Advanced in that the Accountant Advanced performs advanced duties in the more complex areas of cost accounting, systems accounting, federal fund accounting or bond and loan accounting. The Accountant Lead is differentiated from the Accountant Supervisor I in that the Accountant Supervisor I has full supervisory responsibility for lower-level Accountants.

EXAMPLES OF WORK

Assigns, reviews and approves the work of lower-level Accountants;

Trains lower-level Accountants;

Provides advice and guidance to lower-level Accountants on the resolution of complex problems in examining, analyzing and interpreting accounting systems, records and reports;

Modifies and implements manual and automated systems to meet the specific fiscal requirements of the agency;

Interprets and applies pertinent laws and regulations to fiscal and accounting operations;

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

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

Reviews and authorizes financial transaction records for submission to fiscal control agencies;

Performs reconciliations of entire accounts by determining the materiality of exceptions, selecting the proper accounting treatment, gauging the effect of adjustments on the entire system and maintaining documentation for audit trails;

Prepares financial reports and statements by ensuring that accounting records provide a reliable and adequate basis for required reports, developing and implementing procedures to produce reports and analyzing and interpreting the reports;

Assists with close-out by ensuring that items are properly accrued and adjusted at fiscal year end;

Advises management on the status of accounts and recommends alternatives to improve the agency's financial position;

Participates in the audit process of agency fiscal operations by providing auditors with explanations of accounting procedures, providing documentation of fiscal transactions and assisting in the formulation and implementation of corrective action plans precipitated by audit exceptions;

Acts as liaison with information processing and fiscal control agencies to resolve accounting records and systems problems;

Adapts procedures and formulates reporting techniques to comply with statewide fiscal requirements and special requirements of other funding sources;

May supervise Fiscal Accounts Technicians, Fiscal Accounts Clerks and related support personnel;

Performs other related duties.

KNOWLEDGE, SKILLS AND ABILITIES

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 fiscal control reporting policies and procedures;

Knowledge of commercial accounting systems as related to State or federal charges and reporting requirements;

Skill in designing, modifying and implementing accounting methods and procedures to increase reliability and efficiency of accounting operations;

Skill in identifying and correcting non-conforming entries made to internal and external accounting systems;

Skill in applying fiscal policies in the establishment of fiscal control measures;

Skill in preparing, analyzing and interpreting financial reports and statements;

Skill in interpreting and applying State and federal laws, policies, regulations and rules to agency accounting operations;

Skill in using computerized fiscal applications and software to include spreadsheet software and data base applications;

Skill in managing work time efficiently and effectively under deadlines;

Ability to communicate effectively;

Ability to establish and maintain effective working relationships with other accountants, agency fiscal staff, agency management personnel, information processing personnel, payroll personnel, representatives from fiscal control agencies, auditors and federal officials;

Ability to assign, review and approve the work of Accountants.

MINIMUM QUALIFICATIONS

Education: A Bachelor's degree in Accounting from an accredited college or university, including or supplemented by three credit hours in auditing.

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

Notes:

1. Candidates may substitute a Bachelor’s degree from an accredited college or university with thirty credit hours in Accounting and related courses, including or supplemented by three credit hours in auditing, for the required education.

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. Possession of a certificate as a Certified Public Accountant or a Master's degree in accounting from an accredited college or university may be substituted for one year of the required experience.

4. Applicants may substitute one year of professional auditing experience for one year of the required experience.

5. 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.

 

LICENSES, REGISTRATIONS AND CERTIFICATIONS

Not Applicable.

ACKNOWLEDGEMENTS

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.

Date Revised

July 21, 2017

Approved By

Director, Division of Classification and Salary

CLASS: 004548; EST: ; REV: 7/21/2017;

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