Accountant LV 2 Confidential

Performs, plans, organizes and directs a wide variety of professional accounting and fiscal duties such as establishing and maintaining accounting records, participating in budget preparation and control, reviewing and analyzing accounting and financial transaction records and preparation of financial statements and reports.

The Accountant series is designed to perform the full range and a wide variety of professional accounting duties in a central accounting office such as the County Auditor-Controller or in any County department.

Specific duties of individual positions may vary considerably depending on the class, level and type of assignment. Incumbents generally become familiar with the line functions of the department, division, or program to which they are assigned in order to provide accounting support and participate in administrative and management activities to varying degrees. Incumbents typically consult, coordinate and work with accounting staffs in other departments and depending on assignment, with accounting staffs of other agencies. Most positions involve the use of a variety of electronic data processing systems. All incumbents are expected to use professional accounting judgment and apply standard accounting principles in all assignments.

Some positions in these classes may be designated "confidential" in accordance with the County Employee Relations Ordinance and excluded from the representation unit which includes positions allocated to the regular classes; such parallel classes are Accountant Confidential and Senior Accountant Confidential.

Allocation to specific classes in this series includes an overall evaluation of the assigned duties of the position in comparison with the Examples of Duties and Distinguishing Characteristics in the specification, in addition to other factors such as level of independence; authority; legal responsibility; extent of involvement in or impact on County-wide accounting and fiscal matters; number and classification of positions supervised; nature of supervision received; number and complexity of funds and indices; variety and types of accounting performed; variety of automated accounting systems used; and nature of involvement with County and non-County accounting or fiscal agencies.

Distinguishing Characteristics: (cont'd)

SENIOR ACCOUNTING MANAGER is the highest level management class in this series. Positions are located in a major division of a central accounting department or in departments having the most complex, varied accounting functions and a separate accounting division or section.

Under general policy direction, and as part of the management team, incumbents report to the department head, deputy director or other high level manager and perform all duties with a high degree of independence and initiative.

Incumbents are responsible for overall management of a large, complex and multi-faceted accounting or auditing function that includes the full range of accounting activities and duties such as those listed in the Examples of Duties and participate in department management at the policy-making level.

The scope of duties typically includes supervision through subordinates of a relatively large staff of accountants/auditors, technical and clerical personnel engaged in accounting and related work; providing work direction and assistance to other department staff; significant involvement in accounting policies and procedures that impact or are County-wide in nature; or extensive involvement with County or private fiscal institutions or agencies.

Some positions in this class may be assigned special projects or activities which do not involve the direct supervision of County staff but which involve leadership of major highly technical financial activities having significant County impact; such assignments may involve supervision, leadership, control or coordination of non-County financial staff and/or activities such as contracted service providers or other governmental agencies.

ACCOUNTING MANAGER is the first level management class in this series. Positions are located in organizational units with complex accounting functions. In most departments, this class or Senior Accountant are the highest level accounting classes.

Incumbents typically report to a higher level accountant, department head, deputy director, manager or administrator and work independently under general direction. Incumbents typically supervise and perform a wide variety of tasks and functions listed in the Examples of Duties with general instruction or orientation on the technical specifics of the programs or work units for which the accounting is being performed.

The scope of duties includes several major, highly complex accounting functions, several accounting systems and types of accounting and may include all accounting functions for a department or division in a large department.

Incumbents typically supervise two or more accountants plus a clerical and/or technical staff engaged in accounting and related work; incumbents directly perform accounting tasks that are the most complex or which involve extensive problems.

Some positions in this class may be assigned to special projects or activities which do not involve the direct supervision of County staff but which involve leadership of major, highly technical financial activities having significant County impact; such assignments may involve supervision, leadership,

Distinguishing Characteristics: (cont'd)

control or coordination of non-County financial staff and/or activities such as contracted service providers or other governmental agencies.

SENIOR ACCOUNTANT is the advanced journey/leadworker/specialist class in this series. Positions are located in any department; in smaller organizational units this may be the only accounting position. Incumbents report to a higher level accountant, department head, manager or administrator and work under general supervision.

Incumbents perform a variety of tasks and functions listed in the Examples of Duties, with minimal instruction or orientation on the technical specifics of the program or work unit for which the accounting is being performed.

The scope of duties includes several difficult and complex accounting functions, and several accounting systems and types of accounting. The primary duties are accounting related, however incumbents in some assignments may supervise or provide lead direction to one or more Accountants and may supervise, lead or direct a clerical or technical staff engaged primarily in accounting work.

ACCOUNTANT has two levels. (Level I) is the entry/trainee level and (Level II) is the journey level. Positions are located in any department. Incumbents report to a higher level accountant, department head, manager or administrator and work under close or general supervision, depending on assignment.

Incumbents initially perform a limited number of specific tasks listed in the Examples of Duties, with instruction, training or close supervision until experience is gained in the technical specifics of the program or work unit for which the accounting is being done. Incumbents at (Level II) are expected to function with greater independence and judgement while incumbents at (Level I) receive closer supervision until experience is gained.

The scope of duties of individual positions varies from narrow, encompassing one function and accounting system, to broad, encompassing several functions and several types of accounting systems. Incumbents may supervise, lead, or provide work direction a clerical or technical staff.

The level at which initial appointments to this class are made and advancement from the lower level of this class to the higher level (Level I to Level II), are at the discretion of the appointing authority provided the minimum qualifications are met.

Note: The following duties are performed by most incumbents, but other related duties may be performed; not all duties listed are necessarily performed by each individual.

DUTIES:

1. Prepares, reviews, and processes various accounting documents such as journal vouchers, billings, receiving reports, purchase orders, work authorizations, fixed asset input forms and claims.

2. Reviews and reconciles manual and EDP reports and records for accounting errors and compliance with standard accounting principles, laws and contracts; determines appropriate and necessary corrective action.

3. Assists in and prepares public and non-public annual and periodic financial statements and reports including assembling, adjusting and classifying financial data and ensuring appropriate format as required by laws, contracts and accounting standards.

4. Maintains and reviews tables, indexes and codes to facilitate accurate reporting systems.

5. Prepares, reviews, projects and pre-audits daily accounting activities such as revenue collection, cash flow and investment reports.

6. Responds to inquiries from customers, service providers, financial institutions, governmental regulatory agencies and other public entities such as special district boards regarding accounting reports and procedures, billings and payments.

7. Reviews contracts, grants, proposals, laws, regulations and ordinances for fiscal impact; determines and makes recommendations regarding necessary accounting work.

8. Researches, establishes, reviews and utilizes allocation rates for staff time costs, indirect and overhead costs and service unit costs including the coding, accuracy of the reporting system, billing and disbursement.

9. Prepares, directs and participates in the preparation of the County, department, work unit or program annual budget including; estimates of expenditures, projections of revenue, consolidation of sub-budgets, consultation and informational reports to department management staff ensuring appropriate format and content, and final official budget preparation.

10. Performs on-going review of budgeted revenues and expenditures and reviews requests for changes in budget allocations throughout the fiscal year to determine or project fiscal impact and status; makes reports and recommendations regarding such requests.

11. Participates in, conducts, and directs formal and informal training.

12. Assembles material for and assists public and private auditors in, conducting audits, represents the department and assists in and prepares responses to audits of accounting functions.

DUTIES: (cont’d)

13. Conducts, directs or participates in analysis of new and existing accounting systems and procedures to increase efficiency, ensure compliance with regulations, laws, and standard accounting principles and procedures, maximize the department's financial position, consults with and coordinates these activities with EDP and other departments' staff.

14. Reviews accounting methods and records of contracted service providers in such areas as cost allocation, internal controls and expenditures to ensure that their accounting is accurate and meets requirements of the County and other funding agencies, assists providers and their accountants in setting up adequate accounting and reporting systems.

15. Develops and participates in the development of accounting policies and procedures; coordinates the development and implementation of policies and procedures with staff of the division, department and/or County.

KNOWLEDGE OF:

ACCOUNTANT

Various professional accounting standards such as generally accepted auditing standards and generally accepted accounting principles (GAAS,

GAAP), generally accepted governmental auditing standards (GAGAS), and standards set by the governmental accounting standards board (GASB), financial accounting standards boards (FASB), general accounting office (GAO), and other regulatory agencies; accounting procedures for various types of funds and account groups such as general, special revenue, debt service, capital projects, trust, agency, enterprise, internal service, general long-term debt, and general fixed assets, and activities such as cash receipts, grant and sub-vention claiming, bonds, taxes, and accounts payable/receivable; methods and procedures of governmental budget preparation and control; financial statement preparation; financial schedules for external audit purposes; statistical methods; cost and revenue projecting, and cost allocation methods; revenue and taxation codes; English grammar, punctuation, spelling and usage; practical application of electronic data processing equipment and systems; business law; training and supervisory techniques; public administration, organization and management.

SENIOR ACCOUNTANT all of the above plus, principles of supervision, the organization and functions of local government, with emphasis on the accounting aspects; project management, including project planning, scheduling, and control mechanisms.

ACCOUNTING MANAGER all of the above plus principles of supervision and personnel practices of public agencies and public financing concepts.

SENIOR ACCOUNTING MANAGER all of the above plus management practices of public agencies.

ABILITY TO:

ACCOUNTANT

Prepare and analyze statistical and financial data; analyze and make effective recommendations regarding financial and accounting procedures and work flow; acquire subject-matter expertise in the area of work

ABILITY TO: (cont’d)

assignment including the laws and regulations; analyze laws, regulations and technical material to determine impact on accounting functions, and propose solutions and procedures; discern accounting

situations requiring policy and procedural determinations by superiors; participate in contract preparation and monitoring; use a personal computer, peripheral equipment, and various software, with

emphasis on financial and accounting applications; organize and prioritize work efficiently to meet

schedules and deadlines; assist, train, and cooperate with non-accounting staff in preparation of accounting records and reports; write clear and concise reports and correspondence; make effective presentations of conclusions and recommendations orally and in writing; establish and maintain effective and cooperative working relationships with co-workers, staff of other County departments and outside agencies; provide effective supervision or lead direction to clerical and technical staff.

SENIOR ACCOUNTANT all of the above plus, work under general supervision, provide effective supervision, or lead direction on accounting projects and activities.

ACCOUNTING MANAGER all of the above plus, work under general direction, effectively supervise, train, and direct the work of a subordinate accountant staff; effectively plan, initiate, and supervise complex accounting projects and activities.

SENIOR ACCOUNTING MANAGER all of the above plus, work under general policy direction, effectively plan, implement, and manage a large, complex, multi-functional accounting/auditing program directly and through subordinates and participate in overall department management.

Any combination of education, training and experience likely to provide the required Knowledges and Abilities for these classes as described above.

SENIOR ACCOUNTING MANAGER

Typically this includes but is not limited to: 1) One year of experience as an Accounting Manager or Audit Manager in Sacramento County service or 2) a bachelor's degree in accounting from an accredited college or university, and six years of increasingly responsible professional accounting/auditing experience that includes at least one year of supervisory experience over professional accountants/auditors, clerical and technical staff.

ACCOUNTING MANAGER

Typically this includes but is not limited to: 1) One year of experience as a Senior Accountant or Senior Auditor in Sacramento County service or 2) a bachelor's degree in accounting from an accredited college or university, five years of increasingly responsible professional accounting/auditing experience that included at least one year of experience leading or directing the accounting work of clerical, technical or professional accountants/auditor staff.

Minimum Qualifications: (cont'd)

SENIOR ACCOUNTANT

Typically this includes but is not limited to: 1) Two years of experience as an Accountant (Level II) or Auditor (Level II) in Sacramento County service or 2) a bachelor's degree in accounting from an accredited college or university, and four years of professional accounting/auditing experience.

ACCOUNTANT

(LEVEL II)

Typically, this includes but is not limited to: 1) One year of experience at (Level I) of the Accountant or Auditor class in Sacramento County service or 2) a bachelor's degree in accounting from an accredited college or university and one year of professional accounting/auditing experience.

(LEVEL I)

Either 1) A bachelor's degree in accounting from an accredited college or university, or 2) completion of eighteen upper division semester units in an accounting curriculum leading to a bachelor's degree in accounting from an accredited college or university, and current employment with and six months of experience in Sacramento County service as a Student Intern or related class (related classes typically are Accounting Technician or Account Clerk).

NOTES:

1. Experience may be paid or unpaid.

2. Semester units are converted to quarter units on the basis of six semester units equal nine quarter units.

3. An accredited college or university includes accredited business or correspondence schools; coursework at such schools is converted to semester units on the basis that one semester unit equals 15 hours of instruction.

4. The minimum qualification of 18 upper division semester units in an accounting curriculum for the Accountant (Level I) must include 12 upper division semester units in the following areas:

• Intermediate Accounting (accounting and its application to the valuation and presentation of assets, liabilities, net worth, income and expense accounts, application of GAAP).

• Cost Accounting (cost accounting standards; accounting reports for management decision-making purposes; managerial analysis for budgeting, standard costs, cost allocation, cost estimation, transfer pricing, and cost data for quantitative models).

• Auditing (procedures and practices employed to verify the accuracy of business accounting records and financial statements; ascertainment of financial reliability of responsible parties; duties of independent auditors.

Minimum Qualifications: Notes (cont'd)

The remaining 6 upper division semester units should be from the following:

• Business Law

• Economics

• Tax Accounting

• Fund Accounting

• Production and Operation Management

• Statistics

• Finance

• Organizational Behavior

• Advanced Accounting

• Electronic Data Processing Information Systems.

5. Individuals with a permanent Sacramento County appointment as of July 1, 1992 are subject to the previous educational requirements for examination admittance until June 30, 1995. After this date all applicants will be subject to the eighteen (18) semester unit educational requirement described above.