Accountant Auditor I/II - Behavioral Health

About the Department

Job Highlights:

• Manages various Behavioral Health Budget unit's revenue/expenditures and reporting.

Work Location:
This position is located at 507 F Street in Eureka, CA. 

Work Hours:
A typical schedule for this position is Monday - Friday, 8am to 5pm with a 1-hour lunch.
 

DEFINITION

Under general supervision, performs professional accounting and auditing work related to the maintenance of County accounting records and preparation of various accounting and audit reports; performs related work as assigned.

DISTINGUISHING CHARACTERISTICS

Accountant/Auditor I is the entry level class of the professional accounting and auditing series. Initially under close supervision, incumbents perform more routine duties while learning County policies and procedures and becoming familiar with a variety of departmental systems and practices. As experience is gained, duties become more diversified and are performed under more general supervision. This class is alternately staffed with Accountant/Auditor II and incumbents may advance to the higher level after gaining experience and demonstrating proficiency which meet the qualifications of the higher-level class.

Accountant/Auditor II is the journey level class in the professional accounting and auditing series. Positions in this class are expected to independently perform the full range of accounting/auditing duties. Successful performance requires at thorough knowledge of governmental accounting procedures, the ability to exercise sound independent judgment within established guidelines and a skill in directing the work of others. This class is distinguished from Assistant Auditor-Controller which is the first full supervisory level of the series with responsibility for all general accounting and financial reporting functions.

Position Duties

(Illustrative Only)

• Reviews accounting documents to ensure accuracy of information and calculations and makes correcting entries as required.
• Examines supporting documentation to establish proper authorization and conformance with agreements, contracts, and County, state and federal regulations.
• Prepares and maintains control and subsidiary accounting records involving a variety of transactions and accounts.
• Prepares trial balances and financial reports; coordinates and calculates month-end and year-end closings.
• Prepares journal entries and periodic reconciliations of general ledger, journal, subsidiary accounts and bank statements.
• Compiles and prepares financial statements, general and subsidiary ledgers and supporting schedules
• Maintains expenditure and budgetary control accounts.
• Provides grant accounting and prepares the annual financial report for State Controller's office.
• Develops, prepares and reviews departmental and divisional budgets; coordinates and reviews cost accounting system maintenance.
• Reviews, analyzes and adjusts budgets for departmental, County and/or special district funds; conducts annual audit of special districts.
• Audits departmental records to ensure compliance with fiscal policies, audits all revenue sharing funds for County or community agencies using County funds, and/or performs special audits as requested.
• Apportions monies to various accounts including secured, unsecured, impounded, redeemed and other taxes.
• Reviews and approves claims for referral of tax monies and prepares claims for reimbursement from various State departments or agencies.
• Computes or supervises the computation of tax rates for County, schools and special County districts, and apportions tax collections to appropriate funds.
• Performs and conducts special accounting studies or project relating to County finances such as the Cost Allocation Plan.
• Prepares reimbursement claims for court-related expenditures, child custody or other state mandatory programs.
• Analyzes programs and legislation to determine fiscal and budgetary impact; prepares budgetary appropriation transfers and supplemental budgets.
• Reviews and recommends modifications to accounting systems and procedures.
• Provides technical support to outside auditors and governmental program auditors.

Minimum Qualifications

QUALIFICATIONS

NOTE: The level and scope of the knowledge and skills listed below are related to job duties as defined under Distinguishing Characteristics.

Knowledge of:

• Principles, practices and terminology of general, fund and government auditing, accounting and budgeting.
• Principles and practices of business data processing, particularly as related to the processing of accounting information.
• Applicable laws regulating public fiscal operations.
• Budgeting principles and terminology.
• Basic auditing and reconciliation principles and methods.

Skill in:

• Analyzing, balancing, reviewing, interpreting and reconciling financial reports and transactions.
• Verifying the accuracy of financial data and information.
• Ensuring proper authorization and documentation for disbursements and other transactions.
• Preparing clear, concise and complete financial reports and statements as well as audit reports and audit workpapers.
• Exercising sound independent judgment within established procedural guidelines.
• Using business data processing software to maintain accounting records and generate reports.
• Making accurate mathematic and statistical calculations.
• Maintaining accurate records and files.
• Establishing and maintaining effective working relationships with those contacted in the course of work.

Desirable Education and Experience:

A typical way to obtain the knowledge and skills outlined above is:

Accountant/Auditor I: Equivalent to graduation from a four year college or university with major coursework in accounting, finance, business administration, economics, or a closely related field which has included at least eighteen units of accounting coursework.

Accountant/Auditor II: In addition to the above, two years of governmental or public agency accounting experience at a level equivalent to the County's class of Accountant/Auditor I.