Auditor-Accountant I/II

About the Department

I:
Incumbents learn to perform professional financial, accounting and auditing duties for countywide programs and activities, including special districts.

II:
Performs 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
I:
Auditor-Accountant I is the entry level in the Auditor series. Since this class is used as a training class, employees may have only limited related work experience. This class is distinguished from the Auditor-Accountant II by the former's performance of the more routine professional tasks and duties assigned to positions within this series. Positions assigned to this level are not expected to function at the same skill level and exercise less independent discretion and judgment in matters related to work procedures and methods. Work is supervised while in progress and fits an established structure or pattern.

This 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, encompasses county-wide responsibilities for financial activities, and may be assigned auditing duties.

For purposes of staff development, incumbents in this class will be rotated among a variety of accounting assignments and may be assigned accounting duties in the General Accounting, Property Tax, Grants or Financial Systems responsibilities of the Auditor-Controller's Office, and may be assigned auditing duties in accordance with the internal audit responsibilities statutorily assigned to the Auditor-Controller's Office.


II:
Auditor-Accountant II is the journey level in the Auditor-Accountant series, performing a full range of moderately complex professional auditing and accounting functions. Positions assigned to this class are expected to work independently and exercise judgment and initiative. Positions in this class receive only occasional instruction or assistance as new or unusual situations arise, and are expected to become fully aware of the operating procedures and policies of the work unit. This class is distinguished from the Auditor-Accountant III in that the latter performs or leads major specialized accounting Activities, or independently performs the most difficult or complex audits. 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 assist in formulating and recommending fiscal policies and guidelines.


REPORTS TO
I/II:
County Auditor-Controller/Assistant Auditor-Controller and may receive technical supervision from higher-level Auditor-Accountant or Property Tax and Special Accounting Analyst staff.

CLASSIFICATIONS SUPERVISED
I:
As assigned, incumbents may provide some work direction and coordination for fiscal support staff and payroll staff.

II:
As assigned, incumbents may provide some work direction and coordination for fiscal support staff and payroll staff. May provide technical and functional assistance to clerical, paraprofessional, and professional accounting 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 50 lbs.; corrected hearing and vision to normal range; verbal communication; use of office equipment, including computer, telephone, calculator, copiers, and facsimile.

TYPICAL WORKING CONDITIONS
Work is performed in an office environment; continuous contact with other staff.

Position Duties

Duties may include by are not limited to the following:

I:
Learns to review and recommend 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.
Learns to develop 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.
Learns to analyze 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.
Learns to plan/recommend 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; learns to prepare complex and difficult adjusting entries and transfers appropriations.
May review or supervise the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Assists in 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 internal auditor staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Learns to develop and perform tests of the internal controls and identify opportunities to improve internal controls.
Learns to develop and perform 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.
Learns to document 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.
Learns to develop 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.
Assists in the preparation of 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.
Serves as a liaison with other government agencies, auditors, and the public.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Assists in the preparation of 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.
Serves as a liaison with other government agencies, auditors, and the public

II:
Duties may include by 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.
Assists in the development of 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.
Assists in the planning and recommending of 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 internal Auditor-Accountant 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.

Minimum Qualifications

Experience:
I:
Any experience in bookkeeping, accounting, and/auditing is desirable.

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.

Supplemental Information:
This class may be used to under-fill positions allocated to other classes in the series for training, budgetary or staffing purposes.

II:
Two (2) 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.

Special Requirements:
Possession of or ability to obtain a valid Class C California driver's license may be required. Independent travel may be required.

Other Qualifications

Knowledge of:
I:
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.

II:
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:
I:
Learn, interpret, and apply legal and procedural requirements; interpret and apply 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.
Learn and explain County financial processes and systems to others; learn principles and practices of government accounting; learn 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.
Learn the principles of supervision, including selection, training, evaluation.

II:
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.