Maintains and updates the County’s inventory accounting records systems; monitors and oversees compliance with the County’s fixed assets polices and procedures.
This is a technical level, single position classification performed within the Auditor-Controller’s Office. The incumbent performs tasks that relate to continuous inventorying, labeling, recording of and accounting for the County’s fixed assets. The incumbent works within a framework of established procedures and is expected to perform a full range of duties with only occasional instruction or assistance.
Supervision Received and Exercised
Receives general supervision from the Accounting Supervisor.
Exercises no supervision.
Examples of Duties
Maintains the County’s fixed asset inventory system; reviews countywide fixed asset activity for proper classification and capitalization in accordance with County policies and generally accepted accounting principles; assigns asset life and classification to assets within the inventory system; assigns function and class codes to ensure proper depreciation.
Reconciles the fixed asset database to the general ledger account balances.
Performs periodic physical inventory of County departments’ assets; provides technical support to departments on accounting procedures for fixed assets; reviews policies and procedures with department staff; prepares reports and follows up to resolve issues.
Coordinates the countywide annual physical inventory of assets; provides direction on the proper inventory procedures for the manual and the automated inventory processes; works with County departments to resolve problems; enforces deadlines and provides assistance to departments as needed.
Provides technical assistance in the resolution of fixed asset problems; provides training to department staff on policies and procedures related to fixed assets.
Reviews all lease purchase agreements for capital assets to ensure proper accounting for leased assets.
Compiles and prepares the annual fixed asset report of additions, deletions and transfers for audit purposes.
Compiles mid-year fixed asset report for presentation to the Board of Supervisors.
Maintains professional knowledge in applicable areas and keeps abreast of changes in job-related rules, statutes, laws and new business trends; makes recommendations for the implementation of changes; reads and interprets professional literature; attends training programs, workshops and seminars as appropriate.
Knowledge, Skills & Abilities
Clerical and technical accounting and bookkeeping practices as applied to inventory procedures and specifications of fixed assets.
Computer applications related to inventory and asset control.
Automated accounting system applications used in inventory control. Skill to:
Operate office equipment including a personal computer, copy and fax machines and printers. Ability to:
Understand and use manuals and other instructional materials to inventory systems.
Organize records for storage.
Input data to the automated inventory system.
Performs clerical accounting and bookkeeping work.
Conduct physical inventories.
Maintains accurate records and document actions taken.
Research regulations, procedures and technical reference materials
Education and Experience
Three years of clerical or technical level accounting and auditing experience. Education/Training:
College level course work or trade school classes in bookkeeping or accounting.
Physical Ability:Tasks involve the ability to exert light
physical effort in sedentary to light work, but which may involve some lifting,
carrying, pushing and/or pulling of objects and materials of light weight (5-10
pounds).Tasks may involve extended
periods of time at a keyboard or workstation. May involve prolonged standing.
Sensory Requirements: Requires the ability to recognize and
identify similarities and differences between shade, degree or value of colors,
shapes, sounds, forms, textures or physical appearance associated with
job-related objects, materials, tasks or people.
Environmental Factors: Requires the ability to work under
conditions where exposure to environmental factors poses a limited risk of
minor injury or illness.