SENIOR AND PRINCIPAL ACCOUNTANT-AUDITOR

Job Specifications

COUNTY OF SANTA CRUZ

DEFINITION

Under general supervision, performs professional financial, accounting and auditing duties for county-wide programs and activities in the Auditor-Controllers Office; performs related duties as required.

DISTINGUISHING CHARACTERISTICS

The class of Senior and Principal Accountant-Auditor series is found only in the Auditor-Controllers Office. Incumbents in this class may be rotated among a variety of accounting and auditing assignments and may be assigned accounting duties in the General Accounting or Budget and Tax Divisions of the Auditor-Controllers Office, or auditing and/or system duties in the Audit and Systems Division. This Accountant-Auditor series is distinguished from other Accountant and Auditor classifications in that the duties of this series is broader in scope and complexity, encompasses county-wide responsibilities for financial activities as opposed to departmental activities; in addition, the incumbents are required to assist and review departmental accounting and auditing activities.

Senior Accountant-Auditor is the full journey level in this series. Under general supervision, incumbents perform the full range of auditing and accounting assignments, including management studies, performance audits, as well as financial and compliance audits, financial reporting, cost accounting, complex reconciliations and other accounting assignments. Work is performed independently, applying generally accepted accounting principles and auditing standards; however, assistance on difficult technical matters is available. Work may be checked occasionally during progress for appropriateness and adherence to time requirements, but routine analyses and applied methods, techniques, and procedures are expected to be correct. Incumbents may review the work of others for quality and completeness and may work as a team leader on assignments of average difficulty.

The Principal Accountant-Auditor is distinguished from Senior Accountant-Auditor in that in addition to the duties performed by the Senior Accountant-Auditor, incumbents in this class must independently plan and conduct the most complex and sensitive audits and accounting projects characterized by multiple funding sources, more sophisticated computer systems, and complex accounting requirements which require technical interpretation of policies, regulations and contracts, a well as management and performance audits of large scope and/or policy impact.

Incumbents also provide training and guidance to staff and audit clients.

TYPICAL TASKS

Accounting Specialty:

1. Reviews and recommends to management for approval various Federal/State grant claims, SB 90 Claims, and other cost and financial reports submitted by other departments.
2. Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
3. Develops revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
4. 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.
5. Distributes county-wide property taxes, special assessments, bond payments; apportions the interest earnings from the Treasurers investments to various funds and agencies.
6. Analyzes a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
7. Provides direct technical support to other departments on matters relating to 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.
8. Plans/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.
9. Performs analytical review of costs and fiscal data; learns to prepare complex and difficult adjusting entries and transfers appropriations.
10. Provides technical accounting training to all County fiscal staff; analyzes administrative, accounting and internal control 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.
11. May supervise or review the work of others in making entries, reconciliations or performing other fiscal functions.
12. Develops and analyzes Countywide cash flows and bond payments for required annual borrowing and debt services, works with the Countys financial advisor, rating agencies, trustees and others. Develops annual debt service forecast for CAO-recommended budget.

Auditing Specialty:

1. Meets with County management and audit manager to develop/ identify the audit scope and objectives; interviews staff at all levels to gather preliminary information for use in planning the audit.
2. Documents understanding of the internal control structure and its components, and assesses risks.
3. Develops and performs tests of the internal controls and identifies opportunities to improve internal controls.
4. Develops and performs audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations.
5. 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 cause and any contributing factors of any conditions that negatively impact the Countys ability to meet its objectives.
6. Develops feasible and cost-effective recommendations concerning identified weaknesses or conditions
7. Prepares and presents written reports to County management and outside agencies based on the independent assessment of documented audit evidence.
8. Prepares financial statements in accordance with generally accepted accounting principles.
9. Reviews and makes recommendations to improve the effectiveness and efficiency of accounting systems and departmental processes and procedures; reviews the corrective action/ determines status of audit findings.
10. May supervise or review the work of others.

EMPLOYMENT STANDARDS

Knowledge:

Senior Accountant-Auditor: Working knowledge of all the knowledge required for the Associate Accountant-Auditor, Auditor III and IV, Accountant III or equivalent accounting or auditing position in addition to those of Accountant-Auditor, plus one years experience.

Principal Accountant-Auditor: Working knowledge of all the knowledge required for the Senior Accountant-Auditor, plus one years experience.

Abilities

• Ability to 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;
• Perform mathematical calculations; understand electronic and manual accounting systems; document processes and prepare flow charts;
• Explain County financial processes and systems to others; train others in generally accepted governmental accounting principles and standards, procedures, rules and regulations; apply accounting and/or auditing principles and practices of government accounting;
• Apply principles of management theory; prepare financial reports, or sections thereof; understand and analyze expenditure reports;
• Gather information/data; prepare concise and logical working papers in accordance with office standards; exercise good judgment;
• Effectively use personal computer in carrying out assignments;
• Prioritize work assignments; identify problems, determine potential impact and identify possible causes;
• Communicate effectively both verbally and in writing;
• Understand program objectives in relation to departmental goals and procedures;
• Establish and maintain working relationships with vendors, County staff, management, state employees, and the general public;
• Maintain impartiality and objectivity;
• Maintain confidentiality of information;
• Understand and apply principles of supervision, including selection, training, evaluation, and discipline.

Education and Experience

Any combination of education and experience which would provide the required knowledge and abilities is qualifying, unless otherwise specified. A typical way to obtain the knowledge and abilities would be:

Senior Accountant-Auditor: Bachelors degree from an accredited college or university with a degree in either Business Administration, Finance, Financial Management, Auditing, Accounting or related field and three years of professional experience with increasing responsibility performing accounting and auditing functions. Course work must include at least 18/24 semester and/or quarter units in upper division courses in accounting, auditing or finance.

Principal Accountant-Auditor: Bachelors degree from an accredited college or university with a degree in either Business Administration, Finance, Financial Management, Auditing, Accounting or related field and one year of professional experience performing  Senior Accountant-Auditor or equivalent accounting and auditing functions. Course work must include at least 18/24 semester and/or quarter units in upper division courses in accounting, auditing or finance.

SPECIAL REQUIREMENTS

• Possess and maintain a valid Class C California Drivers License during the course of employment or provide a transportation alternative that is acceptable to the Auditor/Controller.
• Positions in this class require a 12-month probationary period.
• Certification: Any of the following certifications, Certified Public Accountant, Certified Internal Auditor, Certified Government Financial Manager, Certified Public Finance Officer and/or Certified Management Accountant are desirable.
• Physically and mentally able to perform the classifications essential functions as summarized under typical tasks.