Accountant-Auditor I, II, III
Salary:
$22.37-$27.31 hourly / $3,891-$4,750 monthly / Range: 5564
Accountant-Auditor II (#0021)
$24.23-$29.58 hourly / $4,214-$5,145 monthly / Range: 5724
Accountant-Auditor III (#0022)
$27.92-$34.08 hourly / $4,856-$5,928 monthly / Range: 6008
DEFINITION: Under general direction, incumbents in these
classes perform professional accounting tasks for program activities
of an accounting division in the Auditor-Controller’s Office; or
perform audits of departments, boards, or institutions under the
control of the Board of Supervisors, or of any district whose funds
are kept in the County treasury; and performs related duties as
required.
Accountant-Auditor I is the entry level in this professional
series. Incumbents learn departmental and County accounting
policies, procedures, and systems; Generally Accepted Auditing
Standards; departmental and County auditing policies, procedures,
and systems; and practices associated with governmental accounting.
Incumbents at this level may supervise clerical and paraprofessional
accounting staff.
Accountant-Auditor II is the journey level, with an emphasis on
complex accounting or auditing work. Accountant-Auditor III is the
advanced journey level, in which incumbents perform or supervise
major specialized accounting activities, or independently perform
the most difficult or complex audits. Incumbents at the II and III
level may supervise clerical, paraprofessional, and professional
accounting staff.
DISTINGUISHING CHARACTERISTICS: The class of
Accountant-Auditor is found only in the Auditor-Controller’s Office.
Incumbents in this class may be assigned accounting duties in the
Operations, Financial Reporting, or Financial Systems Divisions of
the Auditor-Controller’s Office, or may be assigned auditing duties
in the Internal Audit Division.
The Accountant-Auditor class is distinguished from the Accountant
class in that the work of the Accountant-Auditors is broader in
scope, encompassing the full range of responsibility for County, as
opposed to departmental, finances; in addition, Accountant-Auditors
may be assigned auditing duties.
The Accountant-Auditor class is further distinguished from the
class of Auditor-Controller Division Chief and Audit Manager in that
incumbents in the Accountant-Auditor class are primarily responsible
for a specific function or project within a division, whereas the
higher-level classes are responsible for the direction of all
functions and programs within a division.
Typically, incumbents in these classes will be rotated among a
variety of accounting and auditing assignments for purposes of staff
development.
EXAMPLES OF DUTIES:
Accounting Specialty:
- Prepares the most complex accounting records and transactions;
reviews accounting records and transactions for accuracy; analyzes
records and transactions in order to project results, such as
impact on financial statement; prepares large or complex claims to
federal and state agencies and reviews claims prepared by
subordinates for accuracy.
- Initiates and participates in special studies of automated and
manual accounting systems to ensure economy, efficiency, and
adequate internal controls; establishes controls for fiscal
accountability; implements automated systems and procedures;
coordinates new system conversions and upgrades among Auditor’s
staff, department users, and vendors; consults with and advises
department management and accounting personnel on a wide variety
of fiscal and operating matters, such as payroll codes, Financial
Management Information System, and processing of transactions;
participates in the development and presentation of training
programs in County financial processes and systems.
- Reviews fees and indirect cost rates and measures cost per
unit of service to determine whether fees are being set at
appropriate levels; monitors revenues and expenditures to
determine whether reported levels meet anticipated levels; reviews
revenue estimates of departments and recommends revisions as
appropriate; supervises or participates in the preparation of
financial reports, such as final budget, cost allocation plan, and
payroll tax reports, required by state and federal agencies;
reviews revenue and expenditure contracts to ensure that grants or
contracts are drafted in compliance with established standards.
- May supervise an internal fiscal unit, such as payroll,
disbursements, revenue, general accounting, or property tax; may
supervise special projects, such as budget preparation, financial
reporting, cost plan compilation, and grant accounting; may
participate in the interviewing and selection of staff; may
assign, schedule, and review work of staff; provides training; may
evaluate employee performance and take disciplinary action.
Auditing Specialty:
- Performs financial, performance, and electronic data
processing (EDP) audits in accordance with generally accepted
auditing standards; performs operational efficiency and economy
audits; determines whether internal control policies are adequate
and recommends implementation of new or improved internal control
policies and procedures; evaluates effectiveness of departments in
achieving their desired program results; performs compliance
audits for federally- and state-funded programs; investigates
fraud and misuse of public funds.
- Prepares audit work papers; writes audit findings and reports
for communication to the Board of Supervisors, County
Administrator, Grand Jury, and department management regarding
audit findings and recommendations; consults with and provides
advice to colleagues, as well as to departmental staff.
- Reviews internal controls of EDP systems during design
development stages to ensure their adequacy and to recommend
improvements; analyzes and suggests changes to fiscal controls of
installed EDP systems; develops computer databases and inquiry
processes in order to obtain audit information through EDP
systems.
- May act in a lead capacity over a team of auditors performing
a complex or difficult audit, providing technical advice and
general direction.
EMPLOYMENT STANDARDS:
Accountant-Auditor I:
- Possession of a bachelor’s degree in accounting, business
administration, or a related field (candidates who are within 36
semester units or 45 quarter units of completing their degree may
compete in the examination and be considered for appointment, but
completion of the degree is required prior to or within the first
six months of the probationary period); or,
- possession of an associate’s degree in accounting, business
administration, or a related field, and two years of
paraprofessional accounting experience performing duties
equivalent to a full-charge bookkeeper or to an Accounting
Technician, Senior with Santa Barbara County; or,
- three years of paraprofessional experience performing duties
equivalent to a full-charge bookkeeper or to an Accounting
Technician, Senior with Santa Barbara County, supplemented by
professional training or college coursework in accounting or
bookkeeping; or,
- a combination of training, education, and experience that is
equivalent to one of the employment standards listed above and
that provides the required knowledge and abilities.
Knowledge of: Generally Accepted Accounting Principles,
including internal control systems, cost accounting, and general
ledger; personal computer applications; standard English grammar and
usage.
Ability to: gather, organize and analyze data; learn,
interpret, and apply legal and procedural requirements; interpret
and apply professional principles and standards; perform
mathematical calculations; learn County financial processes and
systems; learn principles and practices of government accounting;
learn principles of management theory; explain regulations,
principles, guidelines, procedures, and processes to others;
establish and maintain working relationships with vendors and
departmental staff and management; maintain impartiality and
objectivity; learn to analyze fiscal data and
operating procedures of routine complexity and make projections
and recommendations; learn principles of supervision, including
selection, training, evaluation, and discipline; write narrative
reports.
Desirable: knowledge of Generally Accepted Auditing
Standards; automated accounting systems.
Accountant-Auditor II:
- Possession of a valid certificate as a Certified Public
Accountant or Certified Internal Auditor; or,
- possession of a bachelor’s degree in accounting, business
administration, or a related field, and one year of professional
experience in accounting or auditing; or,
- possession of an associate’s degree in accounting, business
administration, or a related field, and two years of professional
experience in accounting or auditing; or,
- a combination of training, education, and experience that is
equivalent to one of the employment standards listed above and
that provides the required knowledge and abilities.
Knowledge of: Generally Accepted Accounting Principles,
including internal control systems, cost accounting, and general
ledger; Generally Accepted Auditing Standards; automated accounting
systems and personal computer applications; principles of management
theory.
Ability to: interpret and apply legal and procedural
requirements; interpret and apply professional principles and
standards; analyze fiscal data and operating procedures of moderate
complexity and make projections and recommendations; perform
mathematical calculations; learn principles and practices of
government accounting; learn and explain County financial processes
and systems to others; prepare financial reports, or sections
thereof; establish and maintain working relationships with vendors
and departmental staff and management; maintain impartiality and
objectivity; learn principles of supervision, including selection,
training, evaluation, and discipline.
Accountant-Auditor III:
- Possession of a valid certificate as a Certified Public
Accountant or Certified Internal Auditor; or,
- possession of a bachelor’s degree in accounting, business
administration, or a related field, and two years of professional
experience in accounting or auditing; or,
- possession of an associate’s degree in accounting, business
administration, or a related field, and three years of
professional experience in accounting or auditing; or,
- a combination of training, education, and experience that is
equivalent to one of the employment standards listed above and
that provides the required knowledge and abilities.
Knowledge of: Generally Accepted Accounting Principles,
including internal control systems, cost accounting, and general
ledger; Generally Accepted Auditing Standards; automated accounting
systems and personal computer applications; management theory and
practice; principles of supervision.
Ability to: interpret and apply legal and procedural
requirements; interpret and apply professional principles and
standards; analyze highly complex fiscal data and operating
procedures and make projections and recommendations; perform
mathematical calculations; learn principles of government
accounting; learn and explain County financial processes and systems
to others; prepare financial reports, or sections thereof; exercise
independent judgment; organize and prioritize work of others;
establish and maintain working relationships with vendors and
departmental staff and management; maintain impartiality and
objectivity.
Additional Qualifications: Possession of a valid
California Class C Driver’s License may be required for some
positions in these classes.
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