ACCOUNTANT III4001A1 Pay Grade: 27 DEFINITION OF WORK Summary This is advanced professional accounting work in the maintenance, review and control of financial records and fiscal programs. Work involves the responsibility for directing an accounting sub-system or fiscal activity; assisting in the management of an extensive accounting or fiscal management program; or performing specialized accounting tasks. Standard Classification Factors Supervision Received - LEVEL C: "Under direction..." Employees at this level usually receive a general outline of the work to be performed and are generally free to develop their own sequences and methods within the scope of established policies. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is periodically checked for progress and conformance to established policies and requirements. Difficulty - LEVEL C: Considerable - Duties which require a high degree of concentration because of the many factors which must be considered and weighed before a decision can be reached. Usually positions that require planning, developing, and coordinating programs and directing fairly large groups of people fall into this category. Complexity - LEVEL C: Work is of a standardized nature that may involve a variety of duties. Analytical thought becomes more important at this level due to increased data and changing situations. Tasks usually have several steps, some of which may not be directly related. Alternatives may exist for processes or methods to be used in solving problems. Workers at this level exercise a moderate amount of independent judgment. Work is controlled by routine review and reporting to or consultation with supervisors. When guidelines exist at this level, they tend to be more complicated or technical in nature requiring careful interpretation. Consequences of Actions and Decisions - LEVEL C: Consequences of actions or decisions at this level are limited in scope and effect as the work is reviewed occasionally. Errors may cause moderate inefficiency. Costs due to errors may be significant. Contacts - LEVEL B: The purpose of the contact is to plan, coordinate and advise on work efforts, interpret guidelines or instructions, elicit opinions or give guidance on the basis of facts to resolve common issues or problems when the information is not sensitive in nature or the individuals or groups are working toward mutual goals and have basically cooperative attitudes. Well developed communication skills are required. Physical Demands - LEVEL A: The work is predominantly sedentary and requires minimal or negligible physical exertion. The employee is normally seated; however, the nature of the work allows for periods of standing or walking at will. Environmental Conditions - LEVEL A: The work environment involves normal everyday hazards or discomforts typical of offices, meeting and training rooms, or libraries. Comfortable levels of temperature, ventilation, lighting and sound are inherent in the work environment. Exposure to deviations from pleasant environmental conditions is only occasional. The likelihood of injury is remote. Supervision/Leadership - LEVEL C: Typically involves limited supervisory responsibility which entails performing as a "first line supervisor" for a small number of employees. Supervision is not the primary responsibility of the job. Responsibility includes training, instructing, scheduling, and reviewing work and recommending hiring and disciplinary actions to a higher level of authority. Distinguishing Features Differs from the Accountant II which involves basic accounting work in the review, maintenance and control of financial records and fiscal expenditures; and the analysis, interpretation or the initiation of actions based upon financial information obtained from the accounting system. Differs from the Accountant IV which involves administrative accounting work in directing a comprehensive accounting program in an agency; supervising an accounting unit or section within an extensive accounting or fiscal operation; or performing complex fiscal analyses. EXAMPLES OF WORK PERFORMED Directs and participates in the day-to-day operation of a phase of a centralized accounting or fiscal operation such as cost accounting, encumbrances, revenue analysis, grant management or other specialized activity; ensures compliance with established accounting principles, policies and objectives; and coordinates operations with other sections. Develops non-standard reports and statements such as cash forecasts reflecting the interrelations of accounting, cost budgeting, program cost or comparable information; identifies trends or deviations from standards; evaluates and predicts the effects of changes in operating programs/systems; identifies management needs and refines account structures or reports accordingly. Analyzes changes in technology or services provided to determine effects on costs in providing services and/or goods; develops and prepares cost allocation plans and rates by estimating utilization of services and estimating costs of operation, such as equipment, labor and other expenses. Provides technical assistance and training to agency staff on accounting and fiscal procedures; recommends revisions in account structure and ledger or report formats and reporting systems; consults with agency administrators and other staff members. Develops solutions to operational problems and proposes changes in accounting systems; assists subordinates in the resolution of difficult accounting problems; responds to inquiries pertaining to accounting procedures and policies. Compiles grant proposals and applications with federal and state guidelines for compliance; audits grant expenditures for appropriate use and coding; compiles reports for grantors; and prepares periodic financial statements for state and federal review. Assists with the preparation of departmental budgets through the development of detailed expenditure and allocation information; prepares financial impact statements and reports of current and projected budget expenditures. May be responsible for completion of the agency's annual budget. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of generally accepted accounting principles (GAAP), practices and standards. Knowledge of governmental accounting and fiscal administration. Knowledge of budget and procurement practices and procedures. Knowledge of the principles and techniques of supervision Knowledge of computerized accounting software. Abilities *Ability to plan and direct a program of accounting and fiscal services and controls. *Ability to analyze and interpret financial report information and to take the appropriate corrective action. *Ability to evaluate and modify accounting systems, procedures, records and controls. *Ability to establish and maintain effective working relationships with coworkers and representatives of other agencies or departments. *Ability to organize and clearly express information in concise written form. *Ability to evaluate the soundness of financial practices and the compliance with state laws and regulations. Ability to use personal computers and application software. *Necessary at Entry MINIMUM REQUIREMENTS: Three years of experience in professional accounting/auditing work. Education may be substituted for experience as determined relevant by the agency. NC: 06/94 |