What are the responsibilities and job description for the Auditor-Accountant III position at County of San Benito?
DEFINITION:
Performs the most complex professional level financial, accounting and auditing duties for county-wide programs and activities; prepares financial reports; conducts analytical review of financial information; prepares projections; performs research and analysis of accounting and statistical data.
DISTINGUISHING CHARACTERISTICS:
Auditor-Accountant III is the advanced journey level in the Auditor-Accountant series, performing or leading major specialized accounting activities, or independently performing the most difficult or complex audits. Employees in this class possess highly specialized knowledge, abilities, skills and experience, and carry out necessary activities without direction except as new or unusual circumstances arise. Judgment is required both in interpreting established policies, goals, and objectives, and in applying concepts, plans, and strategies. Incumbents at the III level may provide technical and functional supervision over clerical, paraprofessional, and professional accounting staff.
The class of Auditor-Accountant is found only in the Auditor-Controller's Office. The Auditor-Accountant class is distinguished from the Accountant class in that the duties of the Auditor-Accountants is broader in scope, encompass county-wide responsibilities for financial activities as opposed to departmental activities; in addition Auditor-Accountants may be assigned auditing duties. Employees ensure that activities are executed according to established policies, procedures, laws and regulations, and formulate and recommend fiscal policies and guidelines.
For purposes of staff development, incumbents in this class will be rotated among a variety of accounting and auditing assignments, and may be assigned accounting duties in the General Accounting, Property Tax Administration, or Financial Systems areas of the Auditor-Controller's Office, or may be assigned auditing duties in the Internal Audit Function of the Auditor-Controller's Office.
REPORTS TO:
County Auditor-Controller/Assistant Auditor-Controller.
May provide technical and functional assistance to clerical, paraprofessional, and professional accounting staff.
CLASSIFICATIONS SUPERVISED:
As assigned, incumbents may provide some work direction and coordination for fiscal support staff and payroll staff.
TYPICAL PHYSICAL REQUIREMENTS:
Sit for extended periods; frequently stand and walk; normal manual dexterity and eye-hand coordination;
lift and move objects weighing up to 25 lbs.; corrected hearing and vision to normal range; verbal communication; use of office equipment, including computer, telephone, calculator, copiers, and FAX.
TYPICAL WORKING CONDITIONS:
Work is performed in an office environment; continuous contact with other staff.Duties may include but are not limited to the following:
Reviews and recommends to management for approval various
Federal/State grant claims, SB90 claims and other cost and financial reports submitted by other departments.
Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Develops revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
Assists in the development and formulation of county-wide fiscal policies, procedures, and guidelines with regards to cost reporting and Grants accounting in conformity with established standards, laws, rules and regulations.
Distributes county-wide property taxes, special assessments, bond payments: apportions the interest earnings from the Treasurer's investments to various funds and agencies.
Analyzes a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
Provides direct technical support as assigned for use in reporting to the CAO, Board of Supervisors, courts, grand jury, and the public on matters relating to labor negotiations, budgets, analysis of statistical and financial data, and other special projects; interviews staff at all levels to gather information for use in specialized accounting projects.
Plans and recommends procedures for the compilation and calculation of building and equipment usage, allocation of costs based on workflow and staffing patterns, space utilization for various functions.
Performs analytical review of costs and fiscal data; assists in the preparation of complex and difficult adjusting entries and transfers appropriations.
Provides technical accounting training to all County fiscal staff; analyzes administrative and accounting weaknesses and provides training as deemed necessary; develops and maintains training manuals; conducts surveys and gathers data to determine training needs; develops and maintains County-wide accounting manual; monitors all changes in governmental accounting principles.
May oversee or review the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Plans and recommends the annual risk assessment used in developing the annual audit plan and in updating the internal audit function long-range strategic plan: learns to identify risk factors and vulnerability risks.
Meets with county management and audit staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Develops and performs tests of the internal controls and identifies opportunities to improve internal controls.
Develops and performs audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial information; analysis of operational and performance information; verification of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations. Analysis may involve the use of statistical and/or quantitative methodologies performed manually or by using various automated audit tools.
Documents and independently and objectively evaluates the audit evidence and the results of audit tests to draw a conclusion regarding the objectives of the audit; identifies the possible causes and any contributing factors of any conditions that negatively impact the county's ability to meet its objectives.
Develops feasible and cost-effective recommendations concerning identified weaknesses or conditions.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Prepares financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.Experience:
Three (3) years of professional accounting or auditing experience in accounting, performing internal, financial and operational auditing and preparing/writing audit reports.
Education/Training:
Bachelor's Degree from an accredited four (4) year college or university is required in business administration, preferably in accounting, auditing, finance or financial management. Coursework must have included 30 semester or 45 quarter units of upper division courses in accounting, and /or auditing.Knowledge of:
Generally accepted accounting and auditing principles, and their application to a variety of accounting transactions and problems.
Accounting practices, theories, procedures, laws, rules, and regulations including internal control systems, cost and governmental accounting, general ledger and automated accounting systems.
Ability to:
Interpret, and apply legal and procedural requirements; professional accounting and auditing principles and standards.
Analyze fiscal data and operating procedures of routine complexity and make projections and recommendations.
Understand electronic and manual accounting systems.
Explain County financial processes and systems to others; principles and practices of government accounting; and principles of management theory.
Prepare financial reports, or sections thereof; understand and analyze expenditure reports; identify problems, determine potential impact and identify possible causes.
Understand program objectives in relation to departmental goals and procedures.
Gather, organize, analyze, and present a variety of information/data.
Learn the County's computerized financial management and tax systems with the goal of exercising coordination responsibilities.
Proficiently use a variety of computerized spreadsheet, database, and word processing software.
Communicate effectively both verbally and in writing; establish and maintain working relationships with vendors, county staff, management, state employees, and the general public; maintain impartiality and objectivity; maintain confidentiality of information.
Establish, maintain and foster positive and cooperative working relationships with those contacted in the course of work.
Exercise the principles of supervision, including selection, training, evaluation, and discipline.
Performs the most complex professional level financial, accounting and auditing duties for county-wide programs and activities; prepares financial reports; conducts analytical review of financial information; prepares projections; performs research and analysis of accounting and statistical data.
DISTINGUISHING CHARACTERISTICS:
Auditor-Accountant III is the advanced journey level in the Auditor-Accountant series, performing or leading major specialized accounting activities, or independently performing the most difficult or complex audits. Employees in this class possess highly specialized knowledge, abilities, skills and experience, and carry out necessary activities without direction except as new or unusual circumstances arise. Judgment is required both in interpreting established policies, goals, and objectives, and in applying concepts, plans, and strategies. Incumbents at the III level may provide technical and functional supervision over clerical, paraprofessional, and professional accounting staff.
The class of Auditor-Accountant is found only in the Auditor-Controller's Office. The Auditor-Accountant class is distinguished from the Accountant class in that the duties of the Auditor-Accountants is broader in scope, encompass county-wide responsibilities for financial activities as opposed to departmental activities; in addition Auditor-Accountants may be assigned auditing duties. Employees ensure that activities are executed according to established policies, procedures, laws and regulations, and formulate and recommend fiscal policies and guidelines.
For purposes of staff development, incumbents in this class will be rotated among a variety of accounting and auditing assignments, and may be assigned accounting duties in the General Accounting, Property Tax Administration, or Financial Systems areas of the Auditor-Controller's Office, or may be assigned auditing duties in the Internal Audit Function of the Auditor-Controller's Office.
REPORTS TO:
County Auditor-Controller/Assistant Auditor-Controller.
May provide technical and functional assistance to clerical, paraprofessional, and professional accounting staff.
CLASSIFICATIONS SUPERVISED:
As assigned, incumbents may provide some work direction and coordination for fiscal support staff and payroll staff.
TYPICAL PHYSICAL REQUIREMENTS:
Sit for extended periods; frequently stand and walk; normal manual dexterity and eye-hand coordination;
lift and move objects weighing up to 25 lbs.; corrected hearing and vision to normal range; verbal communication; use of office equipment, including computer, telephone, calculator, copiers, and FAX.
TYPICAL WORKING CONDITIONS:
Work is performed in an office environment; continuous contact with other staff.Duties may include but are not limited to the following:
Reviews and recommends to management for approval various
Federal/State grant claims, SB90 claims and other cost and financial reports submitted by other departments.
Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Develops revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
Assists in the development and formulation of county-wide fiscal policies, procedures, and guidelines with regards to cost reporting and Grants accounting in conformity with established standards, laws, rules and regulations.
Distributes county-wide property taxes, special assessments, bond payments: apportions the interest earnings from the Treasurer's investments to various funds and agencies.
Analyzes a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
Provides direct technical support as assigned for use in reporting to the CAO, Board of Supervisors, courts, grand jury, and the public on matters relating to labor negotiations, budgets, analysis of statistical and financial data, and other special projects; interviews staff at all levels to gather information for use in specialized accounting projects.
Plans and recommends procedures for the compilation and calculation of building and equipment usage, allocation of costs based on workflow and staffing patterns, space utilization for various functions.
Performs analytical review of costs and fiscal data; assists in the preparation of complex and difficult adjusting entries and transfers appropriations.
Provides technical accounting training to all County fiscal staff; analyzes administrative and accounting weaknesses and provides training as deemed necessary; develops and maintains training manuals; conducts surveys and gathers data to determine training needs; develops and maintains County-wide accounting manual; monitors all changes in governmental accounting principles.
May oversee or review the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Plans and recommends the annual risk assessment used in developing the annual audit plan and in updating the internal audit function long-range strategic plan: learns to identify risk factors and vulnerability risks.
Meets with county management and audit staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Develops and performs tests of the internal controls and identifies opportunities to improve internal controls.
Develops and performs audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial information; analysis of operational and performance information; verification of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations. Analysis may involve the use of statistical and/or quantitative methodologies performed manually or by using various automated audit tools.
Documents and independently and objectively evaluates the audit evidence and the results of audit tests to draw a conclusion regarding the objectives of the audit; identifies the possible causes and any contributing factors of any conditions that negatively impact the county's ability to meet its objectives.
Develops feasible and cost-effective recommendations concerning identified weaknesses or conditions.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Prepares financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.Experience:
Three (3) years of professional accounting or auditing experience in accounting, performing internal, financial and operational auditing and preparing/writing audit reports.
Education/Training:
Bachelor's Degree from an accredited four (4) year college or university is required in business administration, preferably in accounting, auditing, finance or financial management. Coursework must have included 30 semester or 45 quarter units of upper division courses in accounting, and /or auditing.Knowledge of:
Generally accepted accounting and auditing principles, and their application to a variety of accounting transactions and problems.
Accounting practices, theories, procedures, laws, rules, and regulations including internal control systems, cost and governmental accounting, general ledger and automated accounting systems.
Ability to:
Interpret, and apply legal and procedural requirements; professional accounting and auditing principles and standards.
Analyze fiscal data and operating procedures of routine complexity and make projections and recommendations.
Understand electronic and manual accounting systems.
Explain County financial processes and systems to others; principles and practices of government accounting; and principles of management theory.
Prepare financial reports, or sections thereof; understand and analyze expenditure reports; identify problems, determine potential impact and identify possible causes.
Understand program objectives in relation to departmental goals and procedures.
Gather, organize, analyze, and present a variety of information/data.
Learn the County's computerized financial management and tax systems with the goal of exercising coordination responsibilities.
Proficiently use a variety of computerized spreadsheet, database, and word processing software.
Communicate effectively both verbally and in writing; establish and maintain working relationships with vendors, county staff, management, state employees, and the general public; maintain impartiality and objectivity; maintain confidentiality of information.
Establish, maintain and foster positive and cooperative working relationships with those contacted in the course of work.
Exercise the principles of supervision, including selection, training, evaluation, and discipline.
Selection Process:
All completed applications and supplemental questionnaires will be reviewed. Depending upon the number of applicants who meet the minimum qualifications, the examination process may include a screening committee (pass/fail) and/or an oral examination (100%) which may include a written practical component to determine placement on the eligible list.
In accordance with California Government Code section 3100, et., seq., all County of San Benito employees are considered disaster service workers who may be required to report for duty, or remain on duty to address disaster service activities in the event of an emergency or disaster and are required to undertake an applicable loyalty oath.
Salary : $94,536 - $126,714
