Auditor-accountant I

Butte County
$50,148 - $72,779 Per year CA Butte County Auditor, 25 County Center Dr # 120, Oroville, CA 95965, United States Apply before 5/20/2024 11:59
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Overview

Under general supervision or direction, performs a variety of professional accounting duties that involve the application of judgment and discretion in the analysis and application of accounting principles and practices in maintaining fiscal controls and records, preparing transactions, and initiating reports on a county-wide basis; performs a variety of professional audits of County departments, divisions, special districts, external agencies, and funds which, depending on assignment, include any of the following: financial, operational, performance, and/or compliance audits; reviews, analyzes, and audits internal and management controls and systems; provides recommendations for efficiencies and improvements; and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED

Receives general supervision (Auditor-Accountant I) or direction (Auditor-Accountant II) from assigned supervisory or management staff. Exercises no direct supervision over staff.

 CLASS CHARACTERISTICS

Auditor-Accountant I: This is the entry-level classification in the Auditor-Accountant series. Initially under general supervision, incumbents perform a variety of professional accounting and auditing duties while learning County policies and procedures. As experience is gained, assignments become more varied and complex; supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of the positions at the II-level but are not expected to function at the same skill level and usually exercise less independent discretion and judgment in matters related to work procedures and methods. Work is usually supervised while in progress and fits an established structure or pattern. Exceptions or changes in procedures are explained in detail as they arise. 

Auditor-Accountant II: This is the journey-level classification in the Auditor-Accountant series. Positions at this level are distinguished from the I-level by the performance of the full range of duties as assigned, working independently and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. This class is distinguished from the Senior Auditor-Accountant in that the latter performs the more complex work assigned to the series, provides technical and functional direction to assigned staff, and serves as project manager on complex accounting, audit, and/or special projects. 

Positions in the Auditor-Accountant classification series are flexibly staffed; positions at the II-level may be filled by advancement from the I-level; progression to the II-level is dependent on (i) management affirmation that the position is performing the full range of duties assigned to the classification; (ii) satisfactory work performance; (iii) the incumbent meeting the minimum qualifications for the classification including any licenses and certifications; and (iv) management approval for progression to the II-level.

Essential Job Functions

EXAMPLES OF TYPICAL JOB FUNCTIONS

Typical functions may include any of the following tasks, knowledge, abilities, and other characteristics. The list that follows is not intended as a comprehensive list; it is intended to provide a representative summary of the major duties and responsibilities. Incumbent(s) may not be required to perform all duties listed, and may be required to perform additional, position-specific tasks.

 Some duties, knowledge, skills, and abilities may be performed in a learning capacity for entry-level (I-level) positions.

  • Reviews accounting, financial, and source documents to ensure accuracy of information and compliance with rules and regulations; determines proper handling of financial transactions; reviews, investigates, and directs the correction of or corrects errors and inconsistencies in financial entries, transactions, documents, and reports; approves transactions within designated limits. 
  • Researches, audits, and analyzes financial transactions and models to resolve questions and validate data; ensures fiscal accountability and fund integrity for all transactions, allocations, distributions, and documentation.
  • Records and approves revenues and expenses according to schedules; reconciles and resolves differences; makes journal entries; transfers funds as authorized; ensures the accuracy of financial records.
  • Prepares trial balances and financial statements and reports; coordinates and calculates periodic closings.
  • Calculates property tax bills including bond debt, direct assessments, and ad valorem per parcel for all properties in the County.
  • Provides technical support to outside auditors and governmental program auditors.
  • Monitors compliance with generally accepted accounting principles, state and federal regulations, contracts and agreements, and County procedures.
  • Prepares monthly, quarterly, and year-end financial and technical statements, such as consolidated financial reports, statements of revenues and expenditures, and fund or grant budgets.
  • Assists in financial, operational, performance, and compliance audits; conducts interviews; researches and analyzes documentation, reports, processes, policies, procedures, internal controls, and various data; prepares reports and documents process, and findings; assists in making recommendations to minimize risk and improve financial, operational, performance, and/or compliance procedures based on criteria, evidence, and client processes and procedures, and annual audit plan. 
  • Coordinates information and ensure effective communications between the Auditor-Controller’s department, other County departments, and external agencies, to clarify and reconcile issues relating to County funds and accounting.
  • Organizes and maintains accurate and detailed databases, files, and records; verifies accuracy of information, researches discrepancies, and records information.
  • Reviews and recommends modifications to accounting systems and procedures.
  • Provides guidance and advice to technical and clerical fiscal support staff and/or new employees.
  • Performs related duties as assigned.

Minimum Qualifications

Some duties, knowledge, skills, and abilities may be performed in a learning capacity for entry-level (I-level) positions.

Knowledge of:

  • Generally Accepted Accounting Principles pertaining to public and governmental accounting, cost accounting, fund accounting, and financial reporting. 
  • Government Accounting Standards Board (GASB), Financial Accounting Standards Board (FASB), and Government Finance Officers Association (GFOA) standards and recommended practices and policies.
  • Financial, operational, performance, and compliance auditing procedures including Generally Accepted Auditing Standards. 
  • Principles and theories of internal control including indicators of fraud and risk. 
  • Methods and practices of audit work preparation, report writing and presentation, and identifying and developing recommendations for improvement.
  • Research, analyses, and reporting methods, techniques, and procedures.
  • Applicable federal, state, and local laws, regulatory codes, ordinances, and procedures relevant to assigned area of responsibility.
  • The organization and operation of the County as necessary to assume assigned responsibilities. 
  • Recordkeeping principles and procedures. 
  • Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and County staff.
  • The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
  • Modern equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed.

 Ability To: 

  • Understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures, and standards relevant to County accounting and auditing.
  • Perform a variety of professional accounting duties involving judgment and discretion in the analysis and application of accounting and auditing principles and practices.
  • Analyze, interpret, draw conclusions, summarize, and present information and data in an effective manner.
  • Prepare clear, complete, and concise financial and audit documents and reports.
  • Make accurate arithmetic, financial, and statistical computations.
  • Establish and maintain a variety of filing, recordkeeping, and tracking systems.
  • Effectively represent the department and the County in meetings with governmental agencies, community groups, and various businesses, professional, and regulatory organizations, and in meetings with individuals. 
  • Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
  • Effectively use computer systems, software applications relevant to work performed and modern business equipment to perform a variety of work tasks.
  • Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.
  • Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

 Education and Experience:

Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:

Equivalent to a Bachelor’s degree in accounting, public administration, business administration, or a related field; and

 Auditor-Accountant I: One (1) year of accounting, fiscal, or statistical recordkeeping experience.

Auditor-Accountant IIThree (3) years of increasingly responsible professional accounting and/or auditing experience at a level equivalent to the County’s class of Auditor-Accountant I. 

Certifications and Licenses:

  • Must possess a valid US driver’s license upon date of application. Must obtain California driver’s license following hire date per California DMV regulations.

Environmental Factors and Conditions/Physical Requirements

PHYSICAL DEMANDS

  • Mobility to work in a standard office setting and use standard office equipment, including a computer; primarily a sedentary office classification although standing in work areas and walking between work areas may be required; occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information; ability to lift, carry, push, and pull materials and objects up to 10 pounds.
  • Vision to read printed materials and a computer screen.
  • Hearing and speech to communicate in person and over the telephone.
  • Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment.
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