In a state agency this class is accountable for independently performing a full range of tasks in professional accounting.
GUIDELINES FOR CLASS USE:
This is a professional working level and distinguished from lower level accounting classes by the requirement to independently apply knowledge and analysis of professional accounting principles.
Works under the general supervision of a Supervising Accountant or other employee of higher grade.
May lead/supervise paraprofessional or clerical employees.
EXAMPLES OF DUTIES:
Records complex and compound journal entries; prepares balance sheets and financial statements involving multiple accounts; analyzes and interprets accounting records and reports; assists higher level staff in planning, design and implementation of accounting procedures or systems; reviews expenditures and prepares or reviews financial statements; assists in budget management by compiling and reviewing agency manager program budget proposals, preparing estimates and calculations of projected expenditures and quarterly allotments, and preparing monthly reports; monitors fiscal aspects of grant programs by preparing or reviewing financial reports, reviewing expenditures for compliance with grant contracts, providing technical assistance to grantees in maintaining accounting records; recommends accounting related improvements to business practices such as accounting controls and financial reviews; utilizes EDP systems for financial records, reports and analysis; assists in EDP experts in planning and implementation of financial aspects of EDP systems; in addition to professional accounting tasks, may supervise bookkeeping (e.g. maintenance, balancing and reconciling of accounts), accounts payable and/or receivable functions or other accounting related paraprofessional or clerical functions; performs related duties as required.
MINIMUM QUALIFICATIONS REQUIRED KNOWLEDGE, SKILL AND ABILITY:
Knowledge of professional accounting principles and practices including knowledge of governmental accounting and budgeting; knowledge of basic auditing principles and practices; interpersonal skills; oral communication skills; ability to prepare, analyze and evaluate financial statements and other accounting records and reports; ability to analyze and evaluate accounting methods and procedures; ability to utilize EDP systems for financial management; ability to read and interpret written materials.
EXPERIENCE AND TRAINING:
Six (6) years of experience in accounting or auditing.
Two (2) years of the General Experience must have been at the paraprofessional level. Work at the paraprofessional level requires exercise of some independent judgment in applying basic accounting principles and may be compared to the level of a full charge bookkeeper. For state employees this is the level of Assistant Accountant.
College training in accounting or a closely related field may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
A Master's degree in accounting may be substituted for one (1) additional year of the General Experience.
Certification in any of the following may be substituted for one (1) year of the General and Special Experience: Certified Public Accountant, Certified Internal Auditor.
Two (2) years of experience as an Assistant Accountant may be substituted for the General and Special Experience.
This replaces the existing specification for the same class in Salary Group AR 22 approved effective July 28, 2004. (Revised to implement Administrative and Residual Stipulated Agreement Compensation)