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Under direction, to perform responsible paraprofessional accounting work which entails the continuing application of technical accounting principles and procedures which require considerable interpretive ability and judgment; and to do related work as required.

Distinguishing Characteristics

Positions in this class carry out complex and highly responsible technical accounting assignments which if performed improperly would result in serious inaccuracies in the recording and evaluation of a wide variety of financial records in a department, or in the control and recording of a wide range of County financial transactions or revenues. Duties are performed in accordance with established technical practices and general policy determinations, but incumbents are expected to have a sufficient grasp of basic accounting principles and procedures to modify and adapt their work activities to meet fluctuating conditions and to exercise considerable interpretive ability and judgment on a regular basis. Incumbents are expected to perform their work with a minimum of technical supervision and to coordinate or integrate work activities with other personnel.  

Typical Tasks

Coordinates fiscal transactions, information, procedures and other related activities with intra and inter-departmental units, other agencies, special districts in areas such as tax revenues, claims, contracts, invoices, fixed assets; maintains a variety of fiscal records such as tax rolls, complex ledgers, journals, trusts, control sheets, computer data and other documents; maintenance of such records include the accurate posting, recording, balancing, adjusting and reconciling of figures, data or transactions; compiles, organizes and prepares a variety of complex reports dealing with fiscal transactions required by the County or other government agencies; initiates fiscal transactions or actions such as transfers of funds, issuance of receipts, notices and reminders, collection and deposits of funds, verifications of tax rolls in conformance with procedures and polices; uses computerized and/or manual systems to enter, retrieve and perform some basic analysis of data; computes figures or data and determines interests, penalties, fees, refunds, balances and other fiscal transactions; prepares claims for Federal/ State reimbursement of administrative expense where the consequence of error may result in serious financial losses to the County; researches Federal/State guidelines and communicates changes to appropriate personnel to implement and maintain procedures and record keeping that will ensure reimbursement; analyzes data or figures or information in a variety of fiscal records, such as computerized fiscal reports or other source documents to determine accuracy and to initiate appropriate adjustments; resolves technical problems and takes corrective measures; contacts individuals, departmental personnel, and others to provide or elicit information, resolve problems and explain procedures, policies and rules; acts as a resource and assists account clerks with solving non-routine and complex problems; may supervise a small group of subordinate clerks including the distribution, assignment and review of their work; may cross-train with other technicians in duties assigned. 

Employment Standards


  • Thorough knowledge of accounting clerical methods, practices and terminology;
  • Working knowledge of office procedures and practices;
  • Working knowledge of basic cost and fund accounting practices;
  • Working knowledge of the principles and practices of bookkeeping;
  • Working knowledge of automated and manual bookkeeping systems;
  • Some knowledge of budgetary processes and procedures.

Ability to:  

  • Independently perform complex and highly responsible clerical accounting work requiring the exercise of interpretive ability and judgment on a regular basis;
  • Understand and interpret the principles, laws and procedures involved in the bookkeeping and auditing functions;
  • Devise and adapt work procedures and record keeping system to meet changing needs;
  • Understand the relationships among accounting records and documents for recording and reporting purposes;
  • Reconcile differences within the record keeping system using mathematical skills and understanding of the record keeping system and related transactions;
  • Learn and apply the legal requirements and accounting system related to a particular assignment;
  • Establish and maintain cooperative relationships with the public and others contacted in the course of work;
  • Utilize computerized systems to enter, retrieve and perform basic analysis of data;
  • Spell correctly and use correct business English;
  • Write neatly and legibly;
  • Interpret and apply pertinent sections of the Government Code, Streets and Highway Code, Welfare and Institutions Code and Revenue and Taxation Code may be required for certain positions;
  • Supervise the work of subordinate clerical employees may be required for certain positions.

Training and Experience: Any combination of training and experience, which would provide the required knowledge and abilities, is qualifying. A typical way to obtain the knowledge and abilities would be:

Three years of responsible clerical accounting experience at the journey or higher level that demonstrates application or possession of the required knowledge and abilities. Formal education in bookkeeping or accounting of up to one year may be substituted for the required experience on an hour-for-hour basis.


Analyst:  SA
Revised Date(s): 1/83

CLASS: CH7; EST: 9/1/1977; REV: 8/1/1990;