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Accountant-Auditor II (#303080)
$40.27-$48.95 Hourly / $6,980.85-$8,485.26 Monthly / $83,770.17-$101,823.16 Yearly
Apply as a Transfer within Same Class 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. 


CLASS: 303080; EST: 9/1/2000;