Accountant I/II at County of Tuolumne – Sonora, California

Under general direction, performs a variety of professional accounting duties that involve the application of judgment and discretion in the analysis and application of accounting principles and practices in maintaining fiscal controls and records, preparing transactions, and initiating reports; and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED

Receives general direction from assigned supervisory or management staff. Exercises no direct supervision over staff. May provide technical and functional direction to lower level staff.

CLASS CHARACTERISTICS

Accountant I: This is the entry-level classification in the Accountant Series. Initially under close supervision, incumbents perform a variety of professional accounting duties while learning County policies and procedures. As experience is gained, assignments become more varied, complex, and difficult and close supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of the positions at the II level, but are not expected to function at the same skill level and usually exercise less independent discretion and judgment in matters related to work procedures and methods. Work is usually supervised while in progress and fits an established structure or pattern. Exceptions or changes in procedures are explained in detail as they arise.

Accountant II: This is the fully competent level classification in the series. Positions at this level are distinguished from the I-level by the performance of the full range of duties as assigned, working independently, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. Incumbents may assume specialized responsibility for a particular function within the class. Successful performance of the work requires thorough knowledge of governmental accounting practices and procedures, fund accounting, and fiscal management. This class is distinguished from the Senior Accountant in that the latter is responsible for more complex and higher-level accounting functions and exercises supervision over assigned staff.

These positions in the Accountant class series are flexibly staffed and positions at the II level are normally filled by advancement from the I level requiring two (2) additional years of experience and after gaining the knowledge, skill, and experience which meet the qualifications for and after demonstrating the ability to perform the work of the higher-level class.
(Illustrative Only)
Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.

• Provides responsible professional and technical assistance in the administration and implementation of the County's financial, auditing, and accounting programs.
• Prepares a wide variety of financial and statistical reports, including year-end reporting, budgetary reports, assisting in the preparation of the annual report, and preparing other legal documents and management analysis.

• Monitors expenditures, revenues, and budget allocations to determine the County's financial status and prepares custom reports, graphs, and schedules as needed.

• Prepares journal entries and reconciles general ledger and subsidiary accounts related to postings from payroll, accounts payable, cash receipts, and accounts receivable; prepares monthly financial statements, including distributing monthly revenue and expenditure reports to departments; prepares numerous monthly financial reports.
• Analyzes and reconciles expenditure and revenue accounts; reviews and processes appropriation transfer requests between accounts; reconciles bank statements to the general ledger.
• Participates in the compilation and preparation of the annual budget, including assisting other departments with budget preparation, providing personnel cost projections, rate determinations, and estimated grant revenues and expenditures, monitoring expenditures to ensure compliance with adopted budget, and assisting in publication of the budget.
• Participates in and assumes responsibility for various departmental programs including financial statements, general ledger, monthly statements, and special projects accounting; conducts and prepares special studies and reports.
• Records and maintains appropriate controls for fixed assets including the scheduling of surplus asset sales; assists in the County's purchase orders and accounts payable system, auditing and financial analysis, grant accounting, and special reports.
• Maintains and monitors the County’s grant funds and ensures compliance with rules and regulations governing the use of each grant.
• Assists in the coordination of the annual audits.
• Assists with investments, portfolio management, cash management, debt management, new financing, annexations and subdivisions, and revenue and expense projections.
• Performs general administrative work as required, including development of requests for proposals, contract administration, payroll administration, website maintenance, agenda preparation, copying and filing documents, maintaining logs and lists, entering and retrieving computer data, preparing spreadsheets, sending and receiving faxes, answering the telephone, processing mail, assisting customers, etc.
• Attends meetings, conferences, workshops, and training sessions, and reviews publications to remain current on principles, practices, and new developments in the field of accounting.
• Performs other related duties as assigned.

Accountant II: (In addition to the above)

• Performs complex financial record-keeping, analysis and reporting of various County programs and projects as assigned.
• Maintains cost accounting system.
• Balances accounts with the Auditor’s Office.
• Administers the County’s compensation / payroll system; maintains employee compensation records; processes bi-weekly payroll.
• Completes year-end closing procedures.
• Provides training and leadership of lower-level accountants and technical staff as assigned.

Knowledge of:

Accountant I

• Principles, practices, and methods of public and governmental accounting and financing, including program budgeting and auditing and their application to operations.
• General principles and practices of data processing and its applicability to accounting operations.
• Applicable Federal, State, and local laws, regulatory codes, ordinances, and procedures relevant to government financial operations.
• Principles and procedures related to budgetary preparation, control, and development.
• Principles and practices of financial analysis, auditing, and reporting.
• Principles and practices of business organization and public administration.
• Principles and procedures of financial record keeping.
• Modern office practices, methods, and computer equipment and applications related to accounting applications, including word processing and spreadsheet software.
• English usage, grammar, spelling, vocabulary, and punctuation.
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and County staff.

Accountant II

• County and department policies and procedures.
• Principles of employee training and leadership.

Ability to:

Accountant I

• Learn and apply pertinent federal, state and local laws, rules and regulations.
• Learn and apply County and department policies and procedures.
• Understand and follow oral and written instructions.
• Examine and verify financial documents and reports.
• Prepare a variety of financial statements and reports.
• Make accurate arithmetic, financial, and statistical computations.
• Enter and retrieve data from a computer with sufficient speed and accuracy.
• Operate modern office equipment including computer equipment and specialized software applications programs.
• Use English effectively to communicate in person, over the telephone, and in writing.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Accountant II (in addition to above)

• Analyze financial data and draw sound conclusions.
• Prepare, examine, analyze and verify, clear, complete, and concise financial documents and reports.
• Interpret, apply, explain, and ensure compliance with Federal, State, and local policies, procedures, laws, and regulations.
• Establish and maintain a variety of filing, record-keeping, control, and tracking systems.
• Understand and carry out a variety of complex instructions in a responsible and independent manner.
• Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines.

Education and Experience:
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:

Equivalent to graduation from a four-year college or university with major coursework in accounting or a closely related field.

Accountant II:

Two years of experience in governmental accounting at a level equivalent to the classification of Accountant I with Tuolumne County.

Licenses and Certifications:

• None.