This is professional accounting work in the application of established accounting principles and methods in the preparation, maintenance, analysis and control of financial records.

Employees in this class are responsible for preparation, maintenance, analysis and control of fiscal records and statements in a departmental or central fiscal operation, or for assisting superiors with more complex accounting activities and the resolution of problems, applying professional accounting principles and methods to a variety of accounting procedures and problems. Emphasis of the work is on the maintenance of controls and balances of fiscal records through standard relationships of subsidiary ledgers to general ledgers or other accounting control methods. Duties require independent judgment in resolving technical accounting problems. Account classifications and operational standards are determined by established county and departmental regulations or statutory requirements. Supervision may be exercised over subordinate clerical personnel who assist in accounting, collection and related activities. Supervision is received from an administrative or professional superior who reviews progress and completed work for adherence to professional accounting standards and program guidelines, and completed work is also subject to periodic internal or external audit.

ILLUSTRATIVE TASKS

Participates in the maintenance of accounting records in a departmental fiscal operation according to established account classifications, subsidiary journals, general ledgers and departmental or statutory accounting procedures; advises on or makes adjusting entries.

Supervises subordinate Account Clerks, Cashiers and other clerical personnel engaged in routine bookkeeping operations in posting and balancing of journals, ledgers and working papers.

Prepares various financial statements and schedules, income and expenditure reports, statistical summaries and special reports from accounting records; assists superiors in the preparation of complete periodic financial statements of departmental or program operations.

Assists superiors in budget preparation and modification as assigned; monitors budget expenditures and advises on potential problems such as accelerating expense categories; initiates requests for transfers of funds and budgetary amendments.

Provides direct assistance to agencies funded under federal grants by assisting in the establishment of accounting records, preparation of accruals and reimbursement packages, submission of periodic reports, and preparation of budgets; assures that accounting records and documentation are in accordance with departmental requirements; conducts pre-audit tests, analyses and evaluations of agency accounting records such as payrolls, accounts payable, and inventories to assure conformance with established guidelines; prepares reports of findings for superior.

Reviews and approves expenditures for reimbursement by verifying propriety of expense, assuring proper documentation, verifying availability of funds and compliance with local, State and Federal laws, rules and regulations.

Analyzes statistical and fiscal records and reports to determine projected expenditures, deficits or surpluses, budget modifications and costs of operations of various activities; examines cost codes for expenditures, encumbrances and balances to determine if codes have been properly charged and encumbered.

Prepares monthly cost statements and working papers; distributes overhead expenses according to established formulae; compiles costs for incorporation into operating and special reports; prepares journal entries for the general ledger and subsidiary ledgers.

Prepares analysis of sales; calculates gross profits and gross profit percentages from sales and cost of sales figures; prepares profit and loss statements for revenue producing organizations.

Reconciles bank statements, and reconciles departmental reports with computer generated reports.

Performs related work as required.

KNOWLEDGES, ABILITIES AND SKILLS

Knowledge of professional accounting principles and procedures.

Knowledge of the general principles of public financial administration including the budgetary process, reporting requirements and cost accounting techniques.

Knowledge of computerized accounting systems, operating activities and fiscal programs of the department or agency of assignment.

Knowledge of sources of information and accounting techniques used in the preparation of fiscal reports, statements, schedules and summaries.

Knowledge of federal, state and local laws, rules, regulations and guidelines relating to financial records of county departments and agencies funded by federal grants.

Some knowledge of management principles and supervisory practices and procedures.

Knowledge of office methods and procedures and familiarity with the use of standard office equipment.

Ability to prepare complete and accurate accounting reports and statements.

Ability to perform detailed work involving written and numerical data.

Ability to make arithmetic calculations rapidly and accurately.

Ability to interpret and apply accounting procedures and guidelines to a variety of accounting operations and problems.

Ability to supervise a small group of clerical subordinates in a manner conducive to full performance and high morale.

Ability to communicate effectively, both verbally and in writing.

REV 10-78