Accountant - Auditor - II

This recruitment will be used to fill both open or promotional (internal) vacancies in various County departments as they arise. 

The essential duties noted below provide a general idea of the types of tasks and projects employees in this classification could perform.  Specific job duties are dependent on the needs of the department or the division within the department.  Depending on area of assignment and department needs, Accountant-Auditor responsibilities may include internal audit projects similar to public accounting, general ledger monitoring and analysis, financial reporting, budget process, and general accounting duties.  

To perform a variety of complex professional accounting and auditing work which depending on assignment may include any of the following; to review, analyze and maintain accounting and financial records; to develop and implement accounting and financial procedures and systems; to prepare complex financial reports; to monitor and report on budget trends, financial transactions, tax billings and collections, or accounts; to plan, coordinate and conduct audits of County departments, divisions, districts and funds; to provide recommendations for efficiencies and improvements; and may supervise or provide technical and clerical accounting and/or general clerical personnel.

This is the full journey level class within the Accountant-Auditor series.  This class is distinguished from the entry level of Accountant-Auditor I by the assignment of the full range of duties of the class.  Employees 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.  Positions in this class are flexibly staffed and are normally filled by advancement from the entry level.

This class is distinguished from the Senior Accountant-Auditor in that the latter is a supervisory level with responsibility for a major accounting program or service area at the section or division level.

Receives direction from assigned supervisory or management personnel.

Typically exercises direct supervision over Account Clerk classifications or general clerical personnel.  May exercise technical and functional supervision over Accounting Technician classification.

Duties may include, but are not limited to, the following:

• Prepare a variety of detailed accounting, auditing, financial, statistical and narrative reports for the County and other agencies.
• Prepare and review ledgers and journal entries; balance and maintain complex accounting records such as trusts, funds and claims; maintain and balance tax trust accounts.
• Perform audit procedures and review existing accounting procedures and internal control methods to ensure compliance with standard accounting principles and governmental codes, laws, rules and regulations.
• Develop, review and implement accounting, auditing and financial procedures and systems; obtain collections on delinquent tax bills.
• Make recommendations to improve accounting procedures based on criteria, evidence and client processes, procedures and annual audit plan and to minimize the organizations audit risk.
• Supervise, assign and review the work of clerical staff preparing ledger entries, reconciliations, trial balances and other fiscal records; train and evaluate employees.
• Keep complete and accurate financial records for a department, including a variety of accounting and financial functions.
• Review cash accounting, control systems and procedures to ensure adequate controls and safeguards; organize and report bond activities.
• Analyze and distribute accounts and assets to proper funds.
• Balance accounts receivable, payable and general ledgers.
• Examine, verify and approve fiscal documents such as vouchers, warrants, requisitions and invoices.
• Conduct interviews, develop questionnaires, compose summary memos and work papers, narrative and written reports based on independent assessment of audit evidence.
• Record transactions in subsidiary and general ledgers; prepare trial balances, reconciliations and work sheets.
• Perform a variety of auditing functions as necessary and as assigned.
• Compile and prepare financial and other data for claims; prepare grant applications and account for receipts and expenditures applicable to grants.
• Supervise and conduct annual inventories of assets.
• Prepare and monitor annual budgets for sections, programs, grants or a department.
• Plan, coordinate and conduct financial operational compliance audits including performing any procedures associated with conducting audits.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Perform related duties as assigned.

It is the applicant's responsibility to identify in their application materials how they meet the Minimum Qualifications listed below.

Experience: Two years of responsible accounting and/or audit experience performing duties similar to an Accountant–Auditor I with Placer County.

Training: Equivalent to a Bachelor's degree from an accredited college or university with major course work in accounting or a related field.

• Applicants receiving their degree outside the United States must submit proof of accreditation by a recognized evaluation agency.
• Relevant, equivalent experience (performing the same or similar job requiring similar knowledge, skills, and abilities) may be substituted for the required education as determined by the Human Resources Department.
  
  NOTE: Depending on the area of assignment, additional governmental accounting, auditing and finance experience which involves the application of State and local laws and/or governmental accounting standards may be substituted for the required degree on a year-for-year basis if:
• The experience was performing duties equivalent to those of an Accounting Technician in Placer County; and

At least 18 units of college course work or related technical training in Business Administration, Public Administration, or a related field have been completed, including a minimum of 6 units in Accounting.

License or Certificate: May need to possess a valid driver’s license as required by the position and in accordance with the California Vehicle Code. Proof of adequate vehicle insurance and medical clearance may also be required. 

Knowledge of:

• General accounting principles, federal, state and local governmental accounting principles and governmental accounting procedures.
• Modern office methods, procedures and equipment.
• Application and operation of computerized accounting systems and spreadsheets, using common accounting and spreadsheet software.
• Financial and operational auditing principles and techniques including audit work paper preparation, report writing and presentation.
• Principles and theories of internal control including indicators of fraud and risk.
• Principles and techniques of property tax billing and collections.
• Statutory laws, rules and regulations applicable to governmental accounting.

Ability to:   

• On a continuous basis, know and understand all aspects of the job; intermittently prepare and analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems of operational and technical policy and procedures.
• On a continuous basis, sit at desk for long periods of time; intermittently twist to reach equipment surrounding desk; perform simple grasping and fine manipulation; use telephone and write or use a keyboard to communicate through written means; and lift light weight.
• Prepare and maintain the full range of standard accounting records and reports.
• Conduct comprehensive financial, operational and compliance audits including analyzing data, fiscal and financial records to determine fraud and risk.
• Analyze complex data, identify discrepancies, develop accurate and concise summaries and tables and draw logical and appropriate conclusions.
• Operate accounting equipment, including calculators, personal computers and 10-key adding machine by touch.
• Work with various cultural and ethnic groups in a tactful and effective manner.
• Communicate effectively in writing and speaking; conduct interviews.
• Establish and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Methods and practices of audit work paper preparation, audit report writing presentation, and make recommendations for improvement.
• Understand, interpret and apply federal, state and local laws, rules and regulations.
• Prioritize and manage multiple projects and meet deadlines.
• Effectively plan, direct and supervise the work of others.

Written Examination and Training and Experience Rating Panel
 

Written Examination (60%) 

The written examination may include multiple choice, true/false, fill-in, matching, and/or essay type questions directly related to the required knowledge and abilities for this classification.

All applicants who meet minimum qualifications will be required to respond to an online Conviction History Questionnaire, which will be sent as a link on their notification that minimum qualifications have been met. Failure to respond to this questionnaire within (3) three calendar days of the minimum qualification notification will result in disqualification from the examination.

The written exam is tentatively scheduled for Thursday, June 23, 2016 at the Roseville Veteran's Memorial Hall: 110 Park Drive, Roseville, CA 95678.

NOTE: Applicants who apply for the Accountant Auditor I and Accountant Auditor II recruitments may receive separate written exam invitations for each recruitment; however, you will only need to attend one examination for both levels.

Training & Experience Rating (40%)

Based upon responses to the supplemental questionnaire, the applicant’s education, training and experience will be evaluated using a pre-determined formula.  Scores from this evaluation will determine applicant ranking and placement on the eligible list.

Prior to the date of hire, applicants must undergo a fingerprint test by the Department of Justice, pass a medical examination, which may include a drug screening and possibly a psychological evaluation, sign a constitutional oath and submit proof of U.S. citizenship or legal right to remain and work in the U.S.  For some positions, applicants may also be required to submit proof of age, undergo a background investigation and/or be bonded.

All new permanent employees, with the exception of sworn law enforcement and management, shall be required to join the employee organization or pay an 'Agency Fee' as a condition of employment.

The eligible list(s) resulting from this recruitment may be certified as a substitute list for a substantially similar classification.  For this purpose, a substantially similar classification is one at a lower level in the same classification (example: entry level vs. journey) and/or a similar classification (similar work performed, similar training and experience qualifications required). If you are contacted for an interview by a County department, you will be informed of the classification and other relevant information. If you choose not to interview for a substantially similar classification, you will remain on the eligible list for which you originally applied.

Placer County now offers an expedited process for qualifying certain applicants for interviews. Candidates currently employed, or employed within the last year, by a public agency operating under a personnel civil service or merit system may be eligible to be placed on a Public Agency Eligible List and certified as eligible for appointment to a similar job assignment without going through the examination process. For more information on the Public Agency Eligible List, to download forms, or to apply, please visit our website at: http://www.jobaps.com/placer/sup/abfreenames.asp.

Thank you for your interest in employment with Placer County. Placer County is an equal opportunity employer and is committed to an active nondiscrimination program. It is the stated policy of Placer County that harassment and retaliation is prohibited and that all employees and applicants shall receive equal consideration and treatment. All recruitment, hiring, transfer and promotion will be based on the qualifications of the individual for the positions being filled regardless of sex, sexual orientation, race, color, ancestry, religious creed, national origin, physical disability (Including HIV and AIDS), mental disability, medical condition (cancer or genetic characteristics/information), age (40 or over), marital status, pregnancy, childbirth and related medical conditions, or any other classification protected by federal, state or local laws or ordinance. Please contact the Personnel Department at least 5 working days before a scheduled examination if you require accommodation in the examination process. Medical disability verification may be required prior to accommodation.

The following information represents benefits currently available to permanent Placer County employees and may be subject to change.  It is advisable that applicants inquire as to the most current benefit package during hiring interviews or by contacting the Human Resources Department.

Click here to view benefits for Professional bargaining unit

Recruitment Timeline (approximate)

• Minimum Qualifications Screening Complete: 6/3/16
• Conviction History Questionnaire (CHQ) Emailed: 6/3/16
• CHQ Responses Due: 6/6/16 (CHQ email will confirm response due date.)
• Written Examination Invitations Emailed: 6/7/16
• Written Examination: 6/23/16 (Tentative - Confirmed date, time, location will be emailed following CHQ response deadline.)
• Eligible List Established / Rank Notices Emailed: Week of 7/4 or 7/11
• Interviews: Applicants selected for hiring interviews will be contacted directly by the hiring divisions.