This is advanced professional or supervisory 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 planning, assigning and reviewing the work of subordinate accountants and clerical employees engaged in the preparation and analysis of financial statements and reports, classifying, balancing and maintaining journals and ledgers and performance of related accounting duties. Some incumbents in the class exercise significant responsibility as the reviewing authority for reimbursement by State and Federal agencies for locally expended funds. Work differs from that found in the Accountant 1 class in that these positions require more advanced knowledge of accounting theories, principles and practices as well as governmental accounting procedures, and involve supervisory responsibility of a more advanced nature. Incumbents exercise considerable independent professional judgment in solving problems that arise within their assigned areas, and are called on to develop and design new and revised accounting procedures or systems as the need demands. Supervision is typically exercised over a group of subordinate accountants and clerical employees who assist in various accounting, collection and related activities. Supervision is received from a professional or administrative superior who reviews accounting records, statements and reports for attainment of desired quality of results and adherence to professional accounting standards and program guidelines. Completed work is also subject to periodic internal or external audit.

ILLUSTRATIVE TASKS

Plans, assigns and supervises the work of subordinate professional and clerical employees engaged in recording and classifying accounting transactions, maintaining and reconciling journals, ledgers and other fiscal records, preparing and analyzing periodic financial statements, reports, summaries, schedules and tabulations.

Analyzes out-of-balance conditions, financial reports, budget documents and related accounting papers, and identifies causes or problems; advises superiors on adequacy of financial controls and solutions to complex accounting problems.

Studies, develops, refines and recommends new or revised accounting procedures; examines accounting problems and recommends revisions in forms, account classifications and statements to improve productivity and clarity.

Assists internal and external auditors in the periodic examination of fiscal records by providing reports and information; initiates corrective action as the result of audit to improve financial operations and controls.

Assists in the preparation of budget estimates and writes narrative justifications; provides budgetary information to departmental officials; compiles individual operating budgets into complete department documents; approves proposed encumbrances as to availability of funds; assists in the preparation of monthly allotments of appropriations and operating revenues; initiates budget amendments and changes in allocations between expense categories.

Prepares or supervises the preparation of a variety of complex financial statements, budgetary or cost studies, and special studies which relate to computerized accounting systems and departmental operations.

Coordinates accounting activities with other departmental financial operations; advises and trains subordinates in new and revised accounting procedures; attends conferences and meetings and provides information for making decisions on the development and implementation of new policies and procedures.

Reviews and approves expenditures for reimbursement by federal and state agencies by verifying propriety of expense, assuring proper documentation, verifying availability of funds and compliance with local, state and federal laws, rules and regulations; acts as reviewing authority for expenditures under federal or state reimbursement contracts where consequence of error would result in county liability for substantial amounts of funds expended by these government agencies; prepares final requisition requests to local, State and Federal agencies for reimbursement according to established procedures.

Makes recommendations regarding hiring, discipline and promotion of subordinates; authorizes leave and overtime; counsels subordinates on job related problems; evaluates and rates employee performance.

Performs related work as required.

KNOWLEDGES, ABILITIES AND SKILLS

Considerable knowledge of professional accounting principles and practices and the development, installation and maintenance of government accounting systems.

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

Considerable knowledge of Federal, State and local laws, rules, regulations and guidelines relating to financial records of county departments and agencies funded by federal grants.

Considerable knowledge of computer accounting systems, operating activities and fiscal programs of the department or agency of assignment.

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

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 supervise a staff of professional and clerical employees in a manner conducive to full performance and high morale.

Ability to analyze complex accounting processes and problems and make effective recommendations for their resolution.

Ability to design, develop and implement revised and new accounting procedures and techniques.

Ability to analyze and interpret complex accounting data, statements and tabulations.

Ability to prepare and supervise preparation of complete and accurate accounting reports and statements.

Ability to understand and interpret complex governmental procedures and regulations related to accounting requirements applicable to the organization to which assigned.

Ability to communicate effectively, both verbally and in writing.

Ability to perform detailed work involving written and numerical data.

Ability to make arithmetic calculations rapidly and accurately.

REV 10-78