What are the responsibilities and job description for the Accountant Auditor I/II position at Shasta County?
ABOUT THE POSITION
Accountant Auditor I :
Under close supervision, to perform professional accounting and auditing fiscal analysis work; to prepare a variety of accounting, statistical and narrative reports; to review accounting methods and practices of County departments, special districts and other agencies; directs a variety of complex accounting and related business management work; performs highly responsible staff assistance to the fiscal manager; and performs related work as required.
Accountant Auditor II :
Under general supervision, to perform professional accounting and auditing fiscal analysis work; to prepare a variety of accounting, statistical and narrative reports; to review accounting methods and practices of County departments, special districts and other agencies; involved in coordinating and overseeing various accounting activities in the preparation, maintenance, analysis, and verification of the department's fiscal and budget records; directs a variety of complex accounting and related business management work; performs highly responsible staff assistance to the fiscal manager; and performed related work as required.
DISTINGUISHING CHARACTERISTICS
Accountant Auditor I :
This is the entry-level class for assignments in accounting and / or auditing. Incumbents work under close supervision and are gradually given more independence as they acquire additional standards.
Employees in this class receive in-service training in the less difficult and more routine professional accounting, auditing and / or fiscal analysis in the establishment and maintenance of accounts and records while learning specialized agency activities, systems, and fiscal control activities. As requisite skills and knowledge are developed, greater independence and full scope of responsibility is exercised.
Assignments in accounting are distinguished from the Accounting Technician by accounting work which is more analytical, creative and evaluative in nature, requiring knowledge of the fundamental doctrines, theories and terminology of accountancy. This is distinct from the Accounting Technician positions which require knowledge of bookkeeping systems and basic accounting principles and practices and perform technical and clerical accounting tasks of a relatively well-defined nature.
Accountant Auditor I is distinguished from Accountant Auditor II in that the latter is the journey level and incumbents perform a full range of the more difficult auditing and accounting assignments. Some positions may be permanently allocated at Level I due to the nature of the work. Incumbents are expected to promote to Accountant II after one (1) year of satisfactory performance at the trainee level.
Accountant Auditor II :
This is the journey-level class. Incumbents are expected to perform a full range of accounting and / or auditing assignments, direct related business management work, and have substantial accounting and auditing knowledge and background. Duties may be relatively unstable, must be adjusted to new or changed conditions and are complicated by the need to coordinate separate or specialized accounting systems and reporting. Incumbents may supervise a small unit of technical or clerical staff. Incumbents at level II may also assist with control of the department's budget, and assist a higher-level chief fiscal officer with assigned responsibility for a special fiscal area such as fiscal monitoring for a department that has complex financial reporting requirements. Positions in this class are flexibly staffed and are normally filled by advancement from the lower level of Accountant-Auditor I, or if filled from the outside, require prior related experience.
IDEAL CANDIDATE
The ideal candidate will have knowledge of governmental accounting policies, procedures, and be familiar with Federal and State regulations. Additionally, the ideal candidate will have experience in fund accounting, cost allocation, preparing and monitoring budgets, working in a fast-paced environment, meeting multiple deadlines, and multi-tasking.
EXAMPLES OF ESSENTIAL DUTIES
Accountant Auditor I :
Performs a variety of professional duties in the coordination and oversight of various accounting and / or auditing activities supporting department-wide operations; maintains accuracy of general, revenue, and expenditure ledgers and subsidiary financial systems; assists in annual budget preparation and monitors budget activities; assists in preparing the final budget document; prepares and reviews a variety of monthly, periodic, and annual financial, accounting, budgetary, and statistical studies and reports; may provide lead direction to paraprofessional and / or clerical employees engaged in maintaining department accounts and records and control of the approved budget; provides or coordinates staff training; oversees, reviews, audits, and posts accounts payable, cash receipts, payroll, and other accounting records and transactions; analyzes and audits transactions for proper account classification; prepares journal entries for recording in the accounting system; interprets budget policies in relation to the department's needs; advises superiors on the condition of accounts and the status of the approved budget, and makes recommendations to resolve specific problems; develops and implements improvements and changes in agency accounting procedures and methods; maintains special accounting systems that reflect the condition of agency and sub-vented or cooperative federal funds; prepares, analyzes, and reviews estimates for revenues, reimbursements, expenditures, and other accounts; provides responsible staff assistance to the fiscal manager; prepares special studies and reports; examines and audits accounting records, financial statements and other records; prepares working papers, reports, appropriate comments and financial statements; analyzes, develops and improves accounting systems and procedures; consults with department heads, government officials, business organizations and other interested parties on auditing and fiscal policy, practice and methods; examines fiscal documents such as vouchers, warrants, requisitions, purchase orders, receiving records and invoices; reviews posting to determine that correct accounting allocation has been made; checks whether expenditures have been made according to contractual requirements and authorized procedures, and that books are properly maintained; notes discrepancies; prepares reports and financial statements.
Assists in preparation of financial statements and special reports as assigned for special districts, special funds, specific departments and other functions, including those required by the State and Federal governments; performs accounting for financial transactions of County departments; analyzes and investigates variances between actual and budgeted expenditures necessitating realignment of appropriations; analyzes and reconciles a variety of County, State and Federal accounting records which vary because of different grant and fiscal year periods, difference in payments and receipts; performs special accounting system development assignments, such as development of subsystems for recording of data necessary for control purposes; reconciles general ledger cash balance to the Treasurer's cash balance; assists in year end closing of fiscal and accounting records; may supervise subordinate accounting clerical personnel.
Accountant Auditor II :
Performs a variety of professional duties in the coordination and oversight of various accounting and / or auditing activities supporting department-wide operations; maintains accuracy of general, revenue, and expenditure ledgers and subsidiary financial systems; may provide lead direction to paraprofessional and / or clerical employees engaged in maintaining department accounts and records and control of the approved budget; provides or coordinates staff training; examines and audits accounting records, financial statements and other records of County departments and special districts and other agencies; prepares working papers, reports, appropriate comments and financial statements; analyzes, develops and improves accounting systems and procedures; consults with department heads, government officials, business organizations and other interested parties on auditing and fiscal policy, practice and methods; examines fiscal documents such as vouchers, warrants, requisitions, purchase orders, receiving records and invoices and claims for reimbursement; reviews posting to determine that correct accounting allocation has been made; checks whether expenditures have been made according to contractual requirements and authorized procedures, and that books are properly maintained; notes discrepancies; prepares reports and financial statements; performs related functions such as accounting for specialized activities, preparing payrolls, and billing and collecting for agency services; advises superiors on the condition of accounts and the status of the approved budget, and makes recommendations to resolve specific problems; develops and implements improvements and changes in agency accounting procedures and methods; audits and reconciles Treasurer's cash and investments held in treasury; maintains special accounting systems that reflect the condition of agency and sub-vented or cooperative federal funds; prepares, analyzes, and reviews estimates for revenues, reimbursements, expenditures, and other accounts; provides responsible staff assistance to the fiscal manager; prepares special studies and reports; prepares financial statements and special reports as assigned for special districts, special funds, specific departments and other functions, including those required by the State and Federal governments; performs accounting for financial transactions of County departments; analyzes and investigates variances between actual and budgeted expenditures necessitating realignment of appropriations; analyzes and reconciles a variety of County, State and Federal accounting records which vary because of different grant and fiscal year periods, differences in payments and receipts; performs special accounting system development assignments, such as development of subsystems for recording of data necessary for control purposes; assists in year end closing of fiscal and accounting records; may supervise subordinate accounting clerical personnel; prepares the County's cost allocation plan, calculates costs and allocates these costs to departments and other County agencies; assists in preparation of departmental budgets and maintains departmental cost and other accounting systems.
TYPICAL QUALIFICATIONS
It is the responsibility of applicants to identify in their application materials how they meet the minimum qualifications listed below.
Any combination of education and experience sufficient to directly demonstrate possession and application of the following :
Accountant Auditor I :
Knowledge of : Professional and general accounting theory, principles, practices, procedures, and their application to a variety of accounting transactions and problems; governmental cost accounting and budgeting procedures; uniform accounting system and financial organization procedures; Federal, state, and county laws, rules, and regulations; principles of business management, including office methods and procedures; principles and techniques of personnel management and supervision; budget development and control; principles of public finance and business law; basic office procedures, practices and equipment.
Ability to : Apply general accounting principles and procedures; plan, organize, and direct the work of others; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear and concise reports; make sound decisions and recommendations in regard to the department's budget, accounting and business management activities; establish and maintain effective working relationships; speak and write effectively; learn to prepare a wide variety of financial reports and statements for assignments in accounting and auditing; analyze and evaluate accounting and auditing problems and recommend appropriate changes or solutions; develop pertinent accounting and auditing data in the preparation of reports and statements; express oneself clearly and concisely, orally and in writing.
The minimum qualifications for this position are EITHER the equivalent to graduation from college with a major in accounting or a closely related field, including at least fifteen (15) semester units in elementary and advanced accounting, management accounting and business law; OR two (2) years of experience equivalent to an Accounting Technician in Shasta County and completion of at least fifteen (15) semester units in elementary and advanced accounting, management accounting and business law; OR professional level accounting or auditing experience which would provide the required standards may be substituted for college course work on a year for year basis; OR a Bachelor's degree from an accredited college or university with major course work in accounting, finance, or a closely related field. Successful completion of the Certified Public Accountant exam may be substituted for the required education; OR successful completion of sixty (60) semester or ninety (90) quarter college units from an accredited college or university, including fifteen (15) semester or twenty-two (22) quarter units in accounting; AND two (2) years of fulltime experience comparable to an Accounting Technician, or two (2) years paraprofessional accounting experience.
Accountant Auditor II :
Knowledge of : General and cost accounting theory, principles, practices and procedures; basic governmental accounting and auditing practices and procedures; business law; basic uses and limitations of data processing applications to accounting operations; office procedures, practices and equipment.
Ability to : Prepare a wide variety of financial reports and statements for assignments in accounting and auditing; understand, interpret and apply provisions of Federal, State and local regulations and departmental policies and procedures pertinent to County fiscal matters; analyze and evaluate accounting and auditing problems and recommend appropriate changes or solutions; develop pertinent accounting and auditing data in the preparation of reports and statements; design and implement the less complex accounting systems modifications; express oneself clearly and concisely, orally and in writing.
The minimum qualifications for this position are one (1) year of experience equivalent to an Accountant Auditor I with Shasta County; OR a Bachelor's degree from an accredited college or university with major course work in accounting, finance, or a closely related field; AND one (1) year of increasingly responsible professional-level accounting experience. Successful completion of the Certified Public Accountant exam may be substituted for the required education; OR successful completion of sixty (60) semester or ninety (90) quarter college units from an accredited college or university, including fifteen (15) semester or twenty-two (22) quarter units in accounting; AND two (2) years of increasingly responsible professional-level accounting experience.
SPECIAL REQUIREMENTS
- Possession of a valid California driver’s license.
SUPPLEMENTAL QUESTIONS
Responses to the following must be submitted with a completed application.
PHYSICAL DEMANDS AND WORK ENVIRONMENT
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is regularly required to sit and use hands to finger, handle, or feel. The employee frequently is required to reach with hands and arms. The employee is occasionally required to stand; walk; stoop, kneel, crouch, or crawl; and talk or hear. The employee must occasionally lift and / or move up to twenty-five (25) pounds. Specific vision abilities required by this job include close vision.
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
The noise level in the work environment is usually moderate.
OTHER CONSIDERATIONS
APPLICATION AND SELECTION PROCEDURES
Shasta County Personnel will accept applications and responses to the supplemental questions until 12 : 00 p.m., on January 29, 2025. A Resume and / or Cover Letter will be accepted in addition to the application form but will not serve as a substitute for a completed application. It is not acceptable to complete the application with statements such as, “Refer to Resume and / or Cover Letter,” or “See Attached Resume and / or Cover Letter” the employment application must be completed in its entirety prior to submission. Incomplete applications will not be processed. Closing date postmarks or faxes will NOT be accepted. This recruitment will establish a list that may or may not be used by other departments. Prior applicants must reapply to be considered.
Applicants will be screened and those considered best qualified will be invited to appear for an oral and / or written examination. Meeting the announced requirements does not guarantee inclusion into the selection process. Depending upon the number of applications received, the selection process may consist of additional application screening, written and / or practical exam(s), oral interview, or any combination thereof.
Veterans' Credit : Veterans (as defined by California Government Code section 18973) who have been discharged from military service under conditions other than dishonorable and who receive a passing score on all components of the employment examinations (up to and including oral examinations) shall receive credit for an additional five points to be added to their final examination score. To be considered for this credit, a veteran MUST provide a copy of his or her discharge document (DD-214 or equivalent) and information as to the type of discharge (honorable, dishonorable, etc.) WITH THE EMPLOYMENT APPLICATION ON OR BEFORE THE FINAL FILING DATE.
Applicants are encouraged to apply on-line at www.ShastaCountyCareers.com or submit an application to the Shasta County Personnel Office.
Arrangements may be made to accommodate applicants with disabilities. Requests for accommodations may be made to the Shasta County Personnel Office by the filing deadline posted on this bulletin. Shasta County does not discriminate on the basis of disability. If you feel you are being denied service based on a disability, our ADA Coordinator may be reached at (530) 225-5515; relay service (800) 735-2922; fax (530) 225-5345.
Shasta County will consider qualified applicants with a criminal history pursuant to the California Fair Chance Act. You do not need to disclose your criminal history or participate in a background check until a conditional job offer is made to you. After making a conditional offer and running a background check, if Shasta County is concerned about a conviction that is directly related to the job, you will be given the chance to explain the circumstances surrounding the conviction, provide mitigating evidence, or challenge the accuracy of the background report. Find out more about the Fair Chance Act by visiting calcivilrights.ca.gov / fair-chance-act.
SHASTA COUNTY IS AN EQUAL OPPORTUNITY EMPLOYER
Salary : $51,408 - $75,732
