Accountant-Auditor II (#303080) $38.73-$47.07 Hourly / $6,712.35-$8,158.91 Monthly / $80,548.24-$97,906.88 Yearly Apply as a Reinstatement applicant
DEFINITION
This is the journey level of the Accountant-Auditor series characterized by the responsibility to
perform professional level financial, accounting and auditing duties for county-wide programs
and activities. Individuals prepare financial reports; conduct analytical reviews of financial
information; prepare projections; and performs research and analysis of accounting and
statistical data.
CLASS CHARACTERISTICS
This class is distinguished from that of the Accountant-Auditor I class in that it is the entry level
in the series and from the Accountant Auditor III class in that it performs or leads major
specialized accounting activities, or independently performs the most difficult or complex audits.
Individuals ensure that activities are executed according to established policies, procedures,
laws and regulations, and assist in formulating and recommending fiscal policies and guidelines.
Accountant-Auditor II is the journey level in the Accountant-Auditor series, performing a full
range of moderately complex professional auditing and accounting functions. Individuals assigned
to the Accountant-Auditor II class are expected to work independently and exercise judgment and
initiative and receive only occasional instruction or assistance as new or unusual situations arise.
Individuals are expected to become fully aware of the operating procedures and policies of the
work unit.
The class of Accountant-Auditor is found only in the Auditor-Controller’s Office. The Accountant-
Auditor class is distinguished from the Accountant class in that the duties of the Accountant-
Auditor is broader in scope, encompasses county-wide responsibilities for financial activities, and
may be assigned auditing duties.
For purposes of staff development, individuals in this class will be rotated among a variety of
accounting and auditing assignments, and may be assigned accounting duties in the General
Accounting, Property Tax Grants, or Financial Systems Divisions of the Auditor-Controller’s
Office, or may be assigned auditing duties in the Internal Audit Division.
Supervision Received and Exercised
Supervision is provided by the Deputy Auditor-Controller.
Employees in this class may provide technical and functional assistant to clerical,
paraprofessional, and professional accounting staff.
Essential Duties
This class specification represents the core area of
responsibilities; specific position assignments will vary depending on the
needs of the department.
Accounting Function:- Reviews and recommends to
management for approval various Federal/State grant claims, SB 90 claims, and
other cost and financial reports submitted by other departments.
Participates
in the preparation of complex financial reports, such as the Cost Allocation
Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Develops
revenue and expenditure projections for other departments and outside agencies
for budgetary and/or financial data analysis.
Assists
in the development and formulation of county-wide fiscal policies, procedures,
and guidelines with regards to cost reporting and grants accounting in
conformity with established standards, laws, rules, and regulations.
Distributes
county-wide property taxes, special assessments, bond payments; apportions the
interest earnings from the Treasurer’s investments to various funds and
agencies.
Analyzes
a variety of periodic complex reports and/or fiscal problems involving cost
accounting, statistics, and legal research.
Provides
direct technical support to the Chief Administrative Officer, Board of
Supervisors, courts, grand jury, and the public on matters relating to budgets,
analysis of statistical and financial data, and other special projects;
interviews staff at all levels to gather information for use in specialized
accounting projects.
Plans
and recommends procedures for the compilation and calculation of building and
equipment usage, allocation of costs based on workflow and staffing patterns,
space utilization for various functions.
Performs
analytical review of costs and fiscal data; learns to prepare complex and
difficult adjusting entries and transfers appropriations.
Provides
technical accounting training to all County fiscal staff; analyzes
administrative and accounting weaknesses and provides training as deemed
necessary; develops and maintains training manuals; conducts surveys and
gathers data to determine training needs; develops and maintains County-wide
accounting manual; monitors all changes in governmental accounting principles.
May oversee or review
the work of clerical or payroll personnel in making entries, reconciling
information or performing other fiscal functions.
Auditing Function:
Meets
with county management and audit manager to develop/identify the audit scope
and objective; interviews staff at all levels to gather preliminary information
for use in planning the audit.
Develops
and performs tests of the internal controls and identifies opportunities to
improve internal controls.
Develops
and performs audit tests and procedures including reconciliation of financial
information, analysis of operational and performance information, verification
of financial transactions and balances for accuracy, completeness and validity,
observation of controls and/or processes, confirmation with outside
organizations.
Documents
and evaluates audit evidence and the results of audit tests to draw a
conclusion regarding the objectives of the audit; identifies causes and any contributing
factors of conditions that negatively impact the county’s ability to meet its
objectives.
Develops
feasible and cost-effective recommendations concerning identified weaknesses or
conditions.
Prepares
and presents written reports to county management and outside agencies based on
the independent assessment of documented audit evidence.
Prepares
financial statements in accordance with generally accepted accounting
principles.
Reviews
and makes recommendations to improve the effectiveness and efficiency of
accounting systems and procedures; reviews the corrective action/determine
status of audit findings.
Knowledge, Skills & Abilities
Knowledge of:
Generally
accepted accounting and auditing principles, practices, theories, procedures,
laws, rules, and regulations; including internal control systems, cost
accounting, and general ledger; automated accounting systems.
Analysis
involving statistical and/or quantitative methodologies performed manually or
by using various automated audit tools.
Skills and/or Ability to:
Utilize standard office
procedures, practices and equipment, computers and software programs typically
used in the position.
Analyze
fiscal data and operating procedures of routine complexity and make projections
and recommendations.
Perform
mathematical calculations.
Understand
electronic and manual accounting systems.
Explain
County financial processes and systems to others.
Apply policies, procedures,
and activities of the County and of departmental practices as they pertain to
the performance of duties relating to the position; learn terminology,
principles, and methods utilized within the department.
Train
others in accepted general governmental accounting principles, procedures,
rules and regulations.
Prepare
financial reports, or sections thereof; Understand and analyze expenditure
reports.
Understand
program objectives in relation to departmental goals and procedures;
Communicate clearly and concisely, both orally
and in writing; compose correspondence independently.
Establish, maintain, and
foster positive and harmonious working relationships with those contacted in
the course of work.
Maintain confidentiality of information
Education and Experience
Two (2) years of professional accounting or auditing experience in accounting, performing
internal, financial and operational auditing and preparing/writing audit reports.
AND
Bachelor’s Degree from an accredited college or university is required in business
administration, accounting, auditing, finance, financial management or closely related field.
Course work must have included at least 12 semester or 18 quarter in accounting.
LICENSING/CERTIFICATION REQ
Possession of or ability to obtain a valid Class C California driver’s license may be required. Independent travel may be required.
SPECIAL REQUIREMENTS
Incumbents
of this class should demonstrate necessary knowledge and abilities to be
promoted to Accountant-Auditor III within 24 months of appointment.
This class may be used to underfill positions allocated to
other classes in the series for training, budgetary or staffing purposes.
WORKING
CONDITIONS:
Office Work: Employees in this class will most often be
working in an office setting.
Traffic Hazards: Employees in his class may be required to
operate a vehicle and thus will be subject to traffic hazards while driving.
Disruptive/Confrontational Human Contacts: employees in this class may be subject to
disruptive and confrontational people.
PHYSICAL
REQUIREMENTS:
Mobility and Dexterity: Positions in the class typically require
stooping, kneeling, reaching, standing, walking, fingering, grasping, feeling
(i.e. sense of touch), and repetitive motion.
Tasks may involve extended periods of time at a keyboard or workstation.
Lifting, Carrying, Pushing and
Pulling – Light Work: Employees in this
class will be exerting up to 10 pounds of force occasionally and/or up to 5
pounds of force frequently, and/or a negligible amount of force constantly to
move objects.
Vision: Positions in this class require the employee
to have close visual acuity, with or without correcting, to prepare and analyze
data and figures, transcribe, view a computer, read, etc. Some tasks require the ability to perceive
and discriminate colors or shades of colors, depth, and visual cures or
signals. Positions in this class also
require employees to have depth perception in order to operate motor vehicle.
Hearing/Talking: Positions in this class require the employee
to perceive the nature of sounds at normal speaking levels with or without
correction, and have the ability to receive detailed information through oral
communication. Positions in this class
required the employee to express or exchange ideas by means of the spoken word.
OTHER REQUIREMENTS
Background Checks: The County may conduct a background d check and a reference check on
candidates prior to appointment to a position within this class. The background check may
include the State of California Department of Justice, the Federal Bureau of Investigation, the
Child Abuse Central Index and criminal checks in any City/County where the applicant has live,
worked or gone to school.
