Pay Grade: 25
DEFINITION OF WORK
This is full-performance professional accounting work in the review, maintenance and control of financial records and fiscal expenditures.
Work involves the performance of a wide variety of accounting and related fiscal management tasks.
Standard Classification Factors
Supervision Received - LEVEL C: "Under direction..." Employees at this level usually receive a general outline of the work to be performed and are generally free to develop their own sequences and methods within the scope of established policies. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is periodically checked for progress and conformance to established policies and requirements.
Difficulty - LEVEL B: Average - Where the employee is confronted with a variety of duties susceptible to different methods of solution which, in turn, places a correspondingly higher demand upon resourcefulness and concentration. Positions which require the analysis and evaluation of raw data and the rendering of conclusions would, in many instances, fall into this category.
Complexity - LEVEL C: Work is of a standardized nature that may involve a variety of duties. Analytical thought becomes more important at this level due to increased data and changing situations. Tasks usually have several steps, some of which may not be directly related. Alternatives may exist for processes or methods to be used in solving problems. Workers at this level exercise a moderate amount of independent judgment. Work is controlled by routine review and reporting to or consultation with supervisors. When guidelines exist at this level, they tend to be more complicated or technical in nature requiring careful interpretation.
Consequences of Actions and Decisions - LEVEL C: Consequences of actions or decisions at this level are limited in scope and effect as the work is reviewed occasionally. Errors may cause moderate inefficiency. Costs due to errors may be significant.
Contacts - LEVEL B: The purpose of the contact is to plan, coordinate and advise on work efforts, interpret guidelines or instructions, elicit opinions or give guidance on the basis of facts to resolve common issues or problems when the information is not sensitive in nature or the individuals or groups are working toward mutual goals and have basically cooperative attitudes. Well developed communication skills are required.
Physical Demands - LEVEL A: The work is predominantly sedentary and requires minimal or negligible physical exertion. The employee is normally seated; however, the nature of the work allows for periods of standing or walking at will.
Environmental Conditions - LEVEL A: The work environment involves normal everyday hazards or discomforts typical of offices, meeting and training rooms, or libraries. Comfortable levels of temperature, ventilation, lighting and sound are inherent in the work environment. Exposure to deviations from pleasant environmental conditions is only occasional. The likelihood of injury is remote.
Supervision/Leadership - LEVEL C: Typically involves limited supervisory responsibility which entails performing as a "first line supervisor" for a small number of employees. Supervision is not the primary responsibility of the job. Responsibility includes training, instructing, scheduling, and reviewing work and recommending hiring and disciplinary actions to a higher level of authority.
Differs from the Accountant I which involves entry-level accounting work performing a limited variety of accounting and related fiscal management tasks.
Differs from the Accountant III which involves advanced accounting work in directing an accounting sub-system or fiscal activity, such as the general ledger, purchasing or grant funding; assisting in the administration of an extensive accounting or fiscal management program; or performing specialized accounting tasks.
EXAMPLES OF WORK PERFORMED
Compiles and analyzes financial data necessary to develop departmental budgets; completes annual budgets for departments in conjunction with department heads utilizing instructions from the Budget Division; provides budgetary information for Legislative Research and Post Audit; reviews fund controls and departmental or organizational budgets to ensure positive balances.
Plans, implements and maintains automated accounting procedures by evaluating software and working with programmers for appropriate modifications. Prepares specifications for hardware and software purchase, modification or development.
Provides technical guidance and training on accounting and fiscal procedures; recommends revisions in the account structure, ledger or report formats and reporting system; consults with agency administrators and other staff members.
Compares grant proposals and applications with federal and state guidelines for compliance and feasibility; recommends necessary corrections. Audits grant related expenditures for appropriate use and coding; compiles expenditure data and reports to federal and state grantors; prepares periodic financial statements for state and federal review.
Audits and reviews purchase requisitions; reviews nomenclature and procedures for compliance with state accounting system requirements; records and monitors general and capital improvement expenditures; verifies and corrects object codes; checks requisition amounts against departmental budgets; recommends necessary corrections.
Reconciles bank statements and other records with agency or organizational accounts and budgets. Assists a higher level accountant in preparation for the completion of annual fiscal closing and the resultant budgetary documents and reports.
Supervises the work of paraprofessional and clerical employees.
REQUIRED KNOWLEDGE, ABILITIES AND SKILLS
*Knowledge of generally accepted accounting principles (GAAP), practices and standards.
Knowledge of budget and procurement practices and procedures.
Knowledge of the principles and techniques of supervision.
Knowledge of computerized accounting software.
*Ability to analyze and interpret financial report information and to take the appropriate corrective action.
*Ability to establish and maintain effective working relationships with coworkers and representatives of other agencies or departments.
*Ability to organize and clearly express information in concise written form.
*Ability to read, comprehend and apply pertinent laws, rules and regulations.
*Ability to detect and reconcile discrepancies in financial records.
*Ability to use calculators, personal computers and application software.
*Necessary at Entry
Two years of experience in professional accounting/auditing work. Education may be substituted for experience as determined relevant by the agency.