Accountant I/II

Performs routine to complex accounting work related to the preparation and maintenance of financial records, the audit of financial transactions and the production of reports and statements in a centralized or departmental setting.

Accountant I is the entry-level class of this professional accounting series. Initially under close supervision, incumbents perform the more routine accounting duties while learning County and departmental policies and procedures and becoming familiar with departmental systems and practices. As experience is gained, duties become more diversified and are performed under more general supervision. This class is alternately staffed with Accountant II and incumbents may advance to the higher level after gaining experience and demonstrating proficiency, which meet the qualifications for the higher level class.

Accountant II is the experienced level in this series, fully competent to perform the full range of professional duties. Successful performance of the work requires a thorough knowledge of governmental accounting procedures and the ability to exercise sound independent judgment within established guidelines. This class is distinguished from Senior Accountant in that the latter is the working lead level of the series, responsible for directing the work of others and well as performing the most complex accounting work, including the production of annual financial statements.

Reviews accounting and financial documents to ensure accuracy of information and calculations and makes correcting entries; examines supporting documentation to establish proper authorization and conformance with contracts and other agreements, policies and appropriate regulations. Prepares and maintains control and subsidiary accounting records; prepares trial balances and financial reports. Compiles and prepares journal entries and periodic reconciliations of general ledger, journal, subsidiary accounts and bank statements; makes correcting entries as required; compiles and prepares financial reports and supporting schedules and documentation. Maintains expenditure and budgetary control accounts; may compile departmental operational and/or capital improvement figures and review and authorize expenditures; prepares cash transfers among funds. Maintains financial records for various funding sources, including grants and capital improvement projects; prepares reports for such funding agencies. Reviews invoices, ensures proper documentation, balances against requisitions, purchase orders and contracts and authorizes payment; maintains records of leases and applicable payments; audits various accounting and financial documents for accuracy and appropriateness. Confers with operating staff, vendors, contractors and others regarding invoices and payment status. Contributes to the efficiency and effectiveness of the unit's service to its customers by offering suggestions and directing or participating as an active member of a work team. Installs and maintains automated financial control and reporting systems; instructs others in the use of such systems. Maintains accurate records and files. May perform cost and/or rate studies and analyze cost factors. May direct the work of others on a project or day-to-day basis. May maintain inventory records and participate in physical inventories. Uses standard office equipment, including a computer, in the course of the work; may operate a County or personal vehicle to visit various work sites and attend off-site meetings.

Knowledge of:

Accountant I - Principles and practices of general and fund accounting; budgetary practices and terminology; codes and regulations related to the work; computer applications related to the work; financial record keeping and bookkeeping practices and techniques; standard office practices and procedures, including filing and the operation of standard office equipment; correct business English, including spelling, grammar and punctuation; techniques for dealing with a variety of individuals, in person and over the telephone; basic practices of reviewing financial documents for completeness and accuracy.

Accountant II - In addition to the above: Principles and practices of governmental accounting; principles and practices of budget development and administration; principles and practices of auditing financial documents and records; basic supervisory principles and practices.

Skill in:

Accountant I - Reviewing financial documents for completeness and accuracy; compiling and reviewing budget figures; interpreting, applying and explaining applicable laws, codes and regulations; maintaining accurate financial records and preparing accurate and timely reports; making accurate arithmetic calculations; understanding and following oral and written directions; working without close supervision in standard work situations; contributing effectively to the accomplishment of team or work unit goals, objectives and activities; establishing and maintaining effective working relationships with those contacted in the course of the work.

Accountant II - In addition to the above: Planning, directing and reviewing the work of others on a project or day-to-day basis; instructing others in work procedures; interpreting, explaining and applying requirements, rules and regulations related to various funding sources; interpreting, explaining and applying principles and practices of general, fund and governmental accounting; using initiative and independent judgment within established procedural guidelines.

Mobility to work in a typical office setting and use standard office equipment, vision to read printed materials and a VDT screen, and hearing and speech to communicate in person or over the telephone. Accommodation may be made for some of these physical demands for otherwise qualified individuals who require and request such accommodation.