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

Employees in this class are responsible for supervising a large staff of subordinate professional accountants and clerical employees engaged in accounting work for complex fiscal activities. Emphasis of the work is on supervision of major fiscal operations for a department including developing procedures and techniques necessary to carry out financial activities, preparation of budgets, accounting for revenues and disbursements, and preparation of complex fiscal reports. Responsibilities include coordinating accounting activities with other governmental accounting units and implementation of specialized accounting systems and reports. Incumbents exercise considerable independent judgment and professional knowledge of accounting principles, theories and practices as well as knowledge of governmental accounting procedures. Supervision is exercised over professional and clerical personnel through review of records and reports for adherence to established accounting principles, practices and procedures. General supervision is received from an administrative or professional superior who reviews work for attainment of desired results, adherence to professional accounting standards and program effectiveness. Completed work is also subject to periodic internal and external audit.

ILLUSTRATIVE TASKS

Plans, assigns and reviews the work of subordinate professional and clerical employees in a large accounting operation 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, revenue and expenditure reporting, budgetary calculations, recording accounts receivable and accounts payable, and bank account reconciliations.

Develops and supervises the installation of new and revised accounting systems and procedures in order to improve efficiency in financial reporting; coordinates efforts with other departmental officials.

Assists internal auditors and outside auditors in the examination of departmental accounting activities and preparation of audit working papers; initiates corrective action as the result of audit findings to improve financial operations, statements and controls.

Assists agencies funded under Federal grants with preparation of audit responses to reports generated by internal and external auditors; visits agencies and reviews exceptions noted by auditors and reviews agency responses for completeness and advises on additional required information.

Prepares and coordinates department budget requests; reviews preparation of specialized budget documents; supervises the preparation of a variety of complex financial statements requiring considerable knowledge of computerized accounting systems and departmental operations; assists subordinates with difficult or unusual problems.

Assigns and supervises pre-audits of all invoices submitted as direct payment bills in order to determine validity, purpose of expenditure and proper appropriation coding.

Provides for and supervises the maintenance of the general ledger including the posting of journal entries from subsidiary ledger accounts and preparation of the balance sheet.

Coordinates accounting activities with other departmental operations and other county departments; trains subordinates; assists in making decisions on the development and implementation of new policies and procedures.

Makes recommendations regarding hiring, discipline and promotion of subordinates; authorizes leave and overtime; evaluates and rates employee performance.

Performs related work as required.

KNOWLEDGES, ABILITIES AND SKILLS

Thorough knowledge of professional accounting principles and practices, office management, and the development, installation and maintenance of government accounting systems.

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

Thorough knowledge of the procedures and techniques used in the preparation of detailed and complex accounting statements and documents.

Thorough knowledge of Federal, state and local laws, rules and regulations relating to financial records of county departments and agencies funded by Federal grants.

Thorough knowledge of the financial and operating activities of the department or agency of assignment.

Considerable knowledge of the general principles of public financial administration including budgetary processes and reporting requirements.

Considerable knowledge of supervisory principles and practices.

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

Ability to supervise a large 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 changes to improve operations and resolve problems.

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

Ability to design, develop and supervise the implementation of revised and new accounting procedures, techniques and systems.

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

Ability to participate effectively in the formulation of departmental policies and procedures.

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