Under general supervision, performs routine professional accounting and/or auditing work in the County Auditor-Controller's Office; verifies fiscal records and reports; learns to perform internal audits of other County departments or government agencies; prepares analytical, narrative, statistical, and accounting reports; and does related or other work as required in accordance with Rule 3, Section 3 of the Civil Service Rules.
This is the entry level class in the Deputy Auditor-Controller series. Within the County Auditor-Controller's office, incumbents perform routine professional accounting and auditing work, initially under close supervision, but as experience is gained, learning to work more independently and to participate in the specialized functions of the department including internal auditing.
·Performs routine professional accounting and/or auditing work in accordance with prescribed standards and systems, performing the tasks necessary to meet all deadlines and information requirements of the department.
·Learns to perform internal audits of other County departments or related governmental agencies; participates in audits as assigned; learns to define scope and goals of proposed audit; learns to design audit plans; learns to research specific statutes and regulations pertaining to the department being audited; learns to perform detailed analyses of departmental financial operations utilizing standard auditing procedures; learns to identify problems and recommend solutions to appropriate staff and department personnel; may assist in the preparation of audit recommendations and reports.
·Analyzes and/or maintains routine accounts and related ledgers; helps prepare and provide figures and periodic accounting and fiscal reports to federal, state, and local agencies, private auditing firms, other County departments, or as required by governing agencies.
·Analyzes and/or maintains routine records of financial transactions of County funds, proprietary funds, school district funds, special district funds, and active trust and agency funds; ensures that all money received in the County Treasury is credited to the proper fund; details the source of revenue in accordance with predetermined revenue estimates.
·May review financial documents such as vouchers, requisitions, purchase orders, vendor invoices, contracts, and other fiscal documents for accuracy and completeness of information and to ensure that proper cost centers are charged, that expenditures are recorded in the proper classifications, and that purchases and other transactions by the department are proper and in accordance with their approved budget.
·Prepares routine journals and/or records of encumbrances of funds; computes property tax amounts and direct assessments according to tax rate formulas and arranges for posting of result to tax rolls.
·May help provide up-to-date, detailed cost accounting information to County departments to be used for budgeting and cost control purposes by that department, Federal or State agencies, or the County Administrator's Office.
·May direct clerical or technical personnel working on related projects; may prepare monthly, quarterly, or annual accounting and fiscal reports based on records maintained.
License: Ability to obtain a valid California Driver's License if required by nature of assignment.
Education: Graduation from an accredited four-year college or university with specialization in accounting.
Basic accounting and auditing theory, principles, and practices, and their application to a wide variety of financial transactions; basic laws, ordinances and regulations governing the financial operations of the County and its departments; basic principles of account classification; modern office management procedures, practices, and equipment, particularly as they apply to accounting operations.
Analyze and evaluate routine accounting and auditing problems; prepare routine financial reports; establish and maintain effective working relationships with County officials and other employees.
Mobility-Frequent operation of keyboards, sitting; occasional walking, standing and driving may be required; Lifting-Frequently 5 lbs. or less; Vision-Frequent use of good overall corrected vision; frequent reading and close-up work; Dexterity-Frequent writing and repetitive motion; Hearing/Talking-Frequent hearing and talking on the telephone and in person; Emotional/Psychological-Frequent public contact, decision making, concentration; may require occasional overtime, weekend or evening work.