Under direct supervision, engages in a variety of accounting, fiscal analysis, and auditing tasks involving the preparation, maintenance, and analysis of County fiscal records and financial transactions. Learns and applies County fiscal policies, procedures, and systems while providing lead direction, coordinating work, and offering training to other staff as required, in addition to performing related assigned duties.
ACCOUNTANT-AUDITOR I
Licensing and Certifications:
Possession of Certified Public Accountant license is highly desirable.
Education and Experience:
Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.
AND
One (1) year of full-time experience performing accounting, auditing, or fiscal control duties.
An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.
Additional directly related education and/or experience may be substituted.
ACCOUNTANT-AUDITOR II
Licensing and Certifications:
Possession of a Certified Public Accountant license is highly desirable.
Education and Experience:
Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.
AND
Two (2) years of full-time experience performing accounting, auditing, or fiscal control duties comparable to that of an Accountant-Auditor I with the County of Lake.
An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.
Additional directly related education and/or experience may be substituted.
ACCOUNTANT-AUDITOR I
DEFINITION
Under direct supervision, learns and performs a variety of accounting, fiscal analysis, and auditing work in the preparation, maintenance, and analysis of County fiscal records and financial transactions; learns and applies County fiscal policies, procedures, and systems; and performs related duties as assigned.
DISTINGUISHING CHARACTERISTICS
This is the entry-level class in the Accountant-Auditor series. Incumbents perform routine accounting and auditing work requiring a general working knowledge of accounting principles and practices while learning to perform duties requiring greater complexity.
This classification is used exclusively in the Auditor-Controller’s Office.
The Accountant-Auditor I is distinguished from Accountant-Auditor II in that the latter is responsible for independently performing the full range of complex accounting, fiscal analysis, and auditing duties within the Auditor-Controller’s Office. The Accountant-Auditor series is distinguished from the Accountant series in that the incumbents are expected to perform accounting and auditing functions across vastly different governmental services, encompassing all departments within the County government.
Positions in the Accountant-Auditor series are flexibly staffed. Incumbents may advance to the higher classifications after gaining the knowledge, skill, experience, licenses, and certifications which meet the qualifications for and demonstrating the ability to perform the work of the higher-level class.
SUPERVISION RECEIVED AND EXERCISED
Receives direct supervision from assigned supervisory or management staff, depending on areas of work assignments. Exercises no direct supervision over staff. May serve as a lead to technical and administrative support staff.
EXAMPLES OF ESSENTIAL DUTIES
Class specifications are intended to present a descriptive list of the scope of duties performed by employees in this class and are not intended to reflect all duties performed within the job.
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Performs complex accounting and auditing work in the establishment and maintenance of County fiscal records.
-
Maintains a variety of ledgers and journals.
-
Reviews fiscal records to ensure proper disbursement of funds.
-
Tracks grant funds and consolidates data.
-
Maintains and balances revenue information.
-
Audits financial records and prepares information for outside audits.
-
Prepares a variety of financial reports and statements.
-
Assists with the development and control of budget information.
-
Performs special financial analysis assignments.
-
Coordinates balancing of cash accounts with the banks and other responsible county departments.
-
Coordinates posting of journal entries.
-
Reconciles problem accounts.
-
Oversees contract administration.
-
Provides lead direction, work coordination, and training as assigned.
-
Serves as a liaison with other government agencies, auditors, and the public.
-
Researches, interprets, and complies with all County accounting policies, generally accepted accounting principles, reporting requirements, and rules and regulations of governmental accounting across multiple functions.
-
Advises and assists a variety of fiscal managers, analysts, and accounting staff in other departments.
-
Prepares and provides documentation for the annual audits.
-
Performs verification of draft financial audit reports.
-
Adjusts entries, after verification, as requested in audit reports.
-
Provides County staff with a variety of information regarding fiscal processes and procedures.
-
Performs coordination responsibilities regarding the county’s computerized financial management, payroll, and tax systems.
-
May maintain and update the general ledger.
-
May assist with coordination of property tax fiscal accounting with the Assessor’s Office and Tax Collector’s Office, as necessary.
-
May prepare annual County/department cost allocation plans.
-
May assist with payroll functions, as needed.
-
Performs related duties as assigned.
MINIMUM QUALIFICATIONS
Knowledge of:
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Principles, practices, and methods of public and governmental accounting and financing, including budgeting and auditing and their application to operations.
-
Federal, state, and local laws, rules, regulations, and policies applicable affecting the financial operations and transactions of the County.
-
Auditing theory, principles, and techniques and the application thereof to government finance.
-
Principles and procedures related to budgetary preparation, control, and development.
-
Auditing reconciliation principles and methods.
-
Principles and practices of internal and external auditing.
-
County and department policies and procedures.
-
Business arithmetic concepts.
-
Customer service principles and techniques.
-
Proper English spelling, grammar, and punctuation.
-
Principles of lead direction, work coordination, and training.
-
Principles and techniques for working with groups and fostering effective team interaction.
-
Written and oral communications skills.
-
Computers and software programs (e.g., Microsoft software applications) to conduct research, assess information, and/or prepare documentation.
Ability to:
-
Perform a variety of the accounting, auditing, and financial transaction work.
-
Research appropriate data to resolve problems.
-
Monitor and update fiscal records.
-
Prepare, gather, organize, analyze, and present a variety of financial information and reports.
-
Perform accurate arithmetic, financial, and statistical computations.
-
Establish and maintain a variety of filing, recordkeeping, and tracking systems.
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Regularly work well under pressure, meeting critical deadlines.
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Deal tactfully and courteously with the public and other staff.
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Provide lead direction, work coordination, and training, as assigned.
-
Communicate clearly and concisely, both orally and in writing.
-
Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
-
Utilize a computer, relevant software applications, and/or other equipment as assigned to perform a variety of work tasks.
Licensing and Certifications:
Possession of Certified Public Accountant license is highly desirable.
Education and Experience:
Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.
AND
One (1) year of full-time experience performing accounting, auditing, or fiscal control duties.
An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.
Additional directly related education and/or experience may be substituted.
ACCOUNTANT-AUDITOR II
DEFINITION
Under direct supervision, performs a variety of accounting, fiscal analysis, and auditing work in the preparation, maintenance, and analysis of County fiscal records and financial transactions; interprets and applies County fiscal policies, procedures, and systems; provides lead direction, work coordination, and training for other staff, as assigned; and performs related duties as assigned.
DISTINGUISHING CHARACTERISTICS
This is the journey-level class in the Accountant-Auditor series. Incumbents independently perform a variety of accounting and auditing work requiring substantial knowledge and background. Incumbents exercise discretion and judgment in the performance of duties.
This classification is used exclusively in the Auditor-Controller’s Office.
The Accountant-Auditor series is distinguished from the Accountant series in that the incumbents are expected to perform accounting and auditing functions across vastly different governmental services, encompassing all departments within the county government.
SUPERVISION RECEIVED AND EXERCISED
Receives direct supervision from assigned supervisory or management staff, depending on areas of work assignments. Exercises no supervision over staff. May provide lead direction, work coordination, and training to technical staff, as assigned.
EXAMPLES OF ESSENTIAL DUTIES
Class specifications are intended to present a descriptive list of the scope of duties performed by employees in this class and are not intended to reflect all duties performed within the job.
-
Performs the complex accounting and auditing work in the establishment and maintenance of County fiscal records.
-
Maintains a variety of ledgers and journals.
-
Reviews fiscal records to ensure proper disbursement of funds.
-
Tracks grant funds and consolidates data.
-
Maintains and balances revenue information.
-
Audits financial records and prepares information for outside audits.
-
Prepares a variety of financial reports and statements.
-
Assists with the development and control of budget information.
-
Performs special financial analysis assignments.
-
Coordinates balancing of cash accounts with the banks and other responsible county departments.
-
Coordinates posting of journal entries.
-
Reconciles problem accounts.
-
Oversees contract administration.
-
Provides lead direction, work coordination, and training, as assigned.
-
Serves as a liaison with other government agencies, auditors, and the public.
-
Interprets and applies all county accounting policies, generally accepted accounting principles and all rules and regulations of governmental accounting across multiple functions.
-
Advises and assists a variety of fiscal managers, analysts, and accounting staff in other departments.
-
Prepares and provides documentation for the annual audits.
-
Performs verification of draft financial audit reports.
-
Adjusts entries, after verification, as requested in audit reports.
-
Provides other County staff with a variety of information regarding fiscal processes and procedures.
-
May assist with coordination of property tax fiscal accounting with the Assessor’s Office and Tax Collector’s Office, as necessary.
-
Performs some coordination responsibilities regarding the county’s computerized financial management, payroll, and tax systems.
-
May maintain and update the general ledger.
-
May prepare annual County/department cost allocation plans.
-
May assist with payroll functions, as needed.
-
Performs related duties as assigned.
MINIMUM QUALIFICATIONS
Knowledge of:
-
Principles, practices, and methods of public and governmental accounting and financing, including budgeting and auditing and their application to operations.
-
Federal, state, and local laws, rules, regulations, and policies applicable affecting the financial operations and transactions of the County.
-
Auditing theory, principles, and techniques and the application thereof to government finance.
-
Principles and practices of financial analysis, auditing, and reporting.
-
Auditing reconciliation principles and methods.
-
Principles and practices of internal and external auditing.
-
County and department policies and procedures.
-
Business arithmetic concepts.
-
Customer service principles and techniques.
-
Proper English spelling, grammar, and punctuation.
-
Principles of lead direction, work coordination, and training.
-
Written and oral communications skills.
-
Computers and software programs (e.g., Microsoft software applications) to conduct research, assess information, and/or prepare documentation.
-
Principles and techniques for working with groups and fostering effective team interaction
Ability to:
-
Perform a variety of complex accounting, auditing, and financial transaction work.
-
Understand and apply all applicable laws, codes, regulations, policies, and procedures.
-
Analyze financial data and draw sound conclusions.
-
Prepare, gather, organize, analyze, and present a variety of financial information and reports.
-
Perform accurate arithmetic, financial, and statistical computations.
-
Monitor and update fiscal records.
-
Communicate effectively, both orally and in writing
-
Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
-
Deal tactfully and courteously with the public and other staff.
-
Provide lead direction, work coordination, and training, as assigned.
-
Utilize a computer, relevant software applications, and/or other equipment as assigned to perform a variety of work tasks.
-
Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
Licensing and Certifications:
Possession of a Certified Public Accountant license is highly desirable.
Education and Experience:
Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.
AND
Two (2) years of full-time experience performing accounting, auditing, or fiscal control duties comparable to that of an Accountant-Auditor I with the County of Lake.
An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.
Additional directly related education and/or experience may be substituted.
WORKING CONDITIONS, ADA, AND OTHER REQUIREMENTS
The County of Lake is an equal opportunity employer and will comply with its obligations under the law to provide equal employment opportunities to qualified individuals with disabilities. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.
Incumbents generally work in a typical office environment with adequate light and temperature. There may be occasional exposure to extreme temperatures, loud noise, fumes, noxious odors, dust, mist, gases, and poor ventilation; underground, confined, or restricted workspaces; and heights more than five stories above ground level. Incumbents may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.
Positions in this class typically require: sitting, stooping, kneeling, crouching, reaching, standing, walking, pushing, pulling, lifting, fingering, grasping, talking, hearing, seeing, and repetitive motions.
Sedentary Work: Exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally and all other sedentary criteria are met.
Light Work: Exerting up to 25 pounds of force occasionally, and/or up to 10 pounds of force frequently, and/or a negligible amount of force constantly to move objects. If the use of arm and/or leg controls requires exertion of forces greater than that for sedentary work and the worker sits most of the time, the job is rated for light work.
A successful candidate will be required to submit to and pass a background check prior to the appointment. Depending upon the position and/or assigned department, the background check may include but is not limited to civil and criminal history check, reference check, Live Scan, and/or credit check (as allowed under state law).
Positions in this class may require local and statewide travel as necessary.
Disaster Service Workers: As members of the County of Lake Emergency Services Organization, all Lake County employees are designated as Disaster Service Workers during a proclaimed emergency and may be required to perform certain emergency services at the direction of the department and / or County.
The contents of this class specification shall not be construed to constitute any expressed or implied warranty or guarantee, nor shall it constitute a contract of employment. The County of Lake assumes no responsibility beyond the general accuracy of the document, nor does it assume responsibility for any errors or omissions in the information contained herein. The contents of this specification may be modified or revoked without notice. Terms and conditions of employment are determined through a “meet and confer” process and are subject to the Memorandum of Understanding currently in effect.
