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State Accountant I (#MABC01)
$31,912.00 Yearly Min / $39,890.00 Yearly Mid / $47,868.00 Yearly Max


State Accountant II (#MABC02)
$39,093.00 Yearly Min / $48,866.00 Yearly Mid / $58,639.00 Yearly Max


State Accountant III (#MABC03)
$44,755.00 Yearly Min / $55,944.00 Yearly Mid / $67,133.00 Yearly Max


State Accountant IV (#MABC04)
$51,242.00 Yearly Min / $64,053.00 Yearly Mid / $76,864.00 Yearly Max


State Accountant V (#MABC05)
$58,666.00 Yearly Min / $73,332.00 Yearly Mid / $87,998.00 Yearly Max




Description of Occupational Work

This class series uses five levels in the Administrative Services occupational group, Fiscal Services occupational series and describes accounting work at the state level applying accounting theories, principles and models in the development and administration of accounting programs.

Note: This career ladder series incorporates levels I, II  and III. The I level is to provide entry for hiring new employees into the class series but does not preclude hiring new employees at higher levels. Employees may be promoted through the career ladder in accordance with minimum qualifications and promotional standards. Promotional standards, a selection document under separate cover, sets forth the criteria that defines and describes the requirements that must be met at each level. Advancement of employees through the career ladder is dependent on an agency's/department's operational needs and distribution of work. 

The IV and V levels, although not part of the career ladder, provide competitive opportunity for movement of employees.

Essential Functions

Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
  • Collects, analyzes and evaluates financial data from a variety of sources.
     
  • Ensures all transactions comply with accounting and tax policies, procedures, laws, rules and regulations.
     
  • Provides counsel and advice to state organizations to resolve discrepancies, preclude errors and delays in processing.
     
  • Approves requests, verifies coding for transaction processing or cancellation.
     
  • Implements accounting functions, policies, procedures, systems and plans.
     
  • Develops and recommends policies and procedures consistent with state accounting, rules, regulations, priorities, objectives and new federal mandates.
     
  • Performs audits of documents to ensure proper accounting of funds.
     
  • Provides recommendations, guidance and direction to management for the purpose of understanding, meeting functional and operational goals and objectives.

Levels of Work

State Accountant I

This is the first level of accounting work at the state level.

  • Works under the close supervision of a technical superior.
  • Interprets and applies applicable laws, rules, regulations, standards, policies and procedures.
  • Choices are within a range of specified, acceptable procedures, standards, alternatives and technical practices.
  • Consults with higher level State Accountant staff for issues that are outside the range of specified, acceptable procedures, standards and practices.
  • Assists in developing and recommending policies and procedures.
  • Contacts include state organization representatives, primarily for the purpose of gathering, coordinating and relaying information.

State Accountant II

This is the full performance level of accounting work at the state level.

  • Full performance (full range of accounting activities for assigned accounting function(s). Receives less supervisory direction and assistance than at the I level. Supervisor does periodic review of progress.
  • Ensures accurate/proper interface between various accounting systems.
  • Examines and analyzes diverse financial transactions and system processes to ensure proper application of statewide accounting policies and practices.
  • Participates in or leads portions of the on-going functional analysis, design, development, and testing of system changes.
  • Evaluates the relevance of accounting principles, concepts, rules and regulations.
  • May act as lead worker providing guidance/direction to lower level professional and/or technical staff.
  • May plan, assign, review and evaluate the work of lower level professional, technical and support staff.
  • Contacts include state organization representatives to coordinate mass changes, troubleshoot problems, implement corrections and recommend solutions.

State Accountant III

This is the advanced level of accounting work at the state level.  

  • Functional expert in the examination, analysis, modification, testing and maintenance of the integrated, statewide accounting or payroll systems.
  • Lead for on-going functional analysis, design, development and testing of system changes.
  • Performs system table configuration, setup, writes queries against database and utilizes tools such as audit programs, traces and scheduling and monitoring program software.
  • Cross functional interaction with other system teams to ensure system integrity, identify system problems, resolve errors that flow from other modules and recommend solutions/alternatives. 
  • Ensures accurate integration and interface between various statewide, automated systems including financial system and the human resources, benefits administration and payroll system.
  • Plans, develops and implements enhancements and modifications to a complex automated system.
  • Incorporates, accounts for, audits and reconciles transactions impacting year end processes. 
  • Identifies and recommends solutions to complex accounting problems. Recommends changes to both system transactions and procedures.
  • May plan, assign, review and evaluate the work of professional and technical staff.

State Accountant IV
 
This level describes work of a broad functional expert at the state strategic policy level for one or more functional areas. State strategic policy involves planning an explicit path between the present and future usually for three to five years by determining key objectives, how to accomplish the key objectives, what strategies should be used, what activities would contribute to accomplishing the key objectives and developing performance measures to gauge and report progress/success.

  • Provides advisory financial and system development services to ensure efficient and effective control of the state's financial system.
  • Determines the state's needs and plans; develops and implements initiatives, plans, programs and systems to meet the state's needs.
  • Provides policy direction to management and lower level financial staff regarding the direction that policy should take for a major functional area and its effect/impact. Recommends new or revised policies and procedures at the state level.
  • Provides technical guidance, direction and instruction to other state agency officials/management, financial representatives, employees and state and local organizations in interpreting and applying financial laws, rules, regulations, policies, procedures, principles, practices and theories in the development of methodology, strategic initiatives and goals and objectives, solving and handling financial matters/problems/issues and to assure consistency across departments in policy application. 
  • May plan, assign, review and evaluate the work of professional and technical staff.
  • May analyze and/or conduct GAAP and other financial training initiatives.
  • Regular contacts are typically with agency staff, other state agencies and others outside state government for the purpose of influencing management decisions and policy direction, providing guidance, direction and instruction regarding the proper interpretation and application of rules, regulations, policies, principles, practices and theories, Representing management and advocating the department's position at meetings.

State Accountant V

This is the highest level expert in governmental accounting for the state.

  • Prepares financial statements for the State of Delaware in accordance with generally accepted accounting principles.
  • Prepares and issues the state's CAFR and ensures compliance with GASB mandates and GFOA requirements.
  • Analyzes population statistics, per capita personal income, composition of Delaware labor force, percentage distribution of employment, school enrollment, debt limits, and revenue bond coverage.
  • Prepares a cash flow analysis of the State's General and Special Funds.
  • Compiles and analyzes information related to risk management, statewide leases, fixed assets, salaries payable, agency fund reporting, budget vs. actual analysis and other segments of the CAFR.
  • Provides training to state employees on the Generally Accepted Accounting Principles (GAAP) package, the State Budget & Accounting Manual, capital assets and encumbrances.
  • Analyzes agency policies and procedures and makes recommendations to improve  internal controls and efficiencies in services provided.
  • Directs the GAAP accrual process and oversees GAAP reporting for all state organizations.
  • Provides support and financial data to the state's bond issuance staff and to senior management throughout the state.
  • Coordinates and assists a team of independent financial auditors in the annual financial audit.
    Keeps abreast of state and federal laws and accounting pronouncements.
  • Prepares adjusting journal entries and supporting documentation to convert from cash basis to modified and full accrual basis statements.
  • Contacts include agency units, state agencies and school districts to elicit and analyze complex financial information and provide assistance.

Knowledge, Skills and Abilities

The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA's listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
  • Knowledge of accounting theories, concepts, principles and standards.
  • Knowledge of government accounting methods and techniques.
  • Knowledge of state accounting methods and techniques.
  • Knowledge of applicable federal, state and private laws, rules, regulations and procedures.
  • Knowledge of state and departmental computerized financial management systems, including data entry and correction procedures.
  • Knowledge of recordkeeping and report preparation techniques.
  • Ability to assemble and analyze financial and accounting data and make recommendations.
  • Ability to explain policies and procedures to others.
  • Ability to explain a variety of financial reports.
  • Ability to establish and maintain effective working relationships.
In addition to the above knowledge, skills and abilities, the State Accountant II requires:
  • Knowledge of the theory, components, configurations and operation of an automated information system.
  • Knowledge of on-line processing and related control tables.
  • Knowledge of state and federal tax regulations regarding public and private entities.
  • Knowledge of information systems needs analysis, requirements analysis and alternate design analysis.
  • Skill in collecting and analyzing data and making recommendations.
  • Skill in recognizing accounting and reporting anomalies.
  • Ability to explain and teach individuals in the use of an automated information system, application of accounting and payroll policies and procedures and state and federal laws.
  • Ability to plan, coordinate and implement complex projects.
In addition to the above knowledge, skills and abilities, the State Accountant III requires:
  • Knowledge of the architecture, public sector business practices, data flow requirements and policies and legal requirements impacting the other modules of an integrated system.
  • Knowledge of testing and measuring an automated information system operation and the consequences of transactional input to the system.
  • Knowledge of statewide information processing requirements.
  • Skill in interpreting state and federal tax regulations regarding public and private entities.
    Skill in financial data analysis.
  • Skill in recognizing accounting and reporting anomalies and identifying and correcting systemic cause.
  • Skill in the application of accounting and payroll policies and procedures and state and federal laws.
  • Skill in explaining and teaching individuals in the use of the system.
  • Skill in planning, coordinating and implementing complex projects.
  • Skill in diagnosing problems, developing solutions and communicating resolution.
  • Ability to establish and maintain schedules for production timelines.
In addition to the above knowledge, skills and abilities, the State Accountant IV requires:
  • Knowledge of information systems development principles and practices.
  • Knowledge of the operating requirements for the State's automated accounting system and the consequences of system modifications and enhancements.
  • Skill in the analysis and modification of components of a complex computerized financial system.
  • Skill in interpreting and applying complex accounting policies, rules and regulations in the evaluation and analysis of financial and accounting data.
  • Skill in planning and developing strategies.
  • Ability to develop work and/or project plans to ensure the most effective use of the system capabilities.
  • Ability to provide leadership and direction to professional staff.
  • Ability to analyze complex accounting data and reports and develop plans for their automation.
  • Ability to plan, develop and conduct training programs.
In addition to the above knowledge, skills and abilities, the State Accountant V requires:
  • Knowledge of Governmental Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP) as they apply to government organizations and financial reporting.
  • Knowledge of governmental accounting and auditing procedures, laws, rules and regulations used by the state, federal agencies and local governments.
  • Knowledge of the principles and practices of public administration.
  • Knowledge of the state payroll, accounting and budget systems.
  • Knowledge of the principles of risk management, assessment and statistical sampling techniques as it relates to an internal control framework.
  • Knowledge of supervisory principles and practices.
  • Skill in analyzing state and federal legislation, policies and procedures.
  • Skill in making presentations.
  • Skill in preparing financial reports and narrative report writing.
  • Skill in conducting in-depth, comprehensive analysis of financial systems to identify accounting control risks and weaknesses, identify variances, trends and discrepancies.
  • Ability to establish and maintain effective working relationships with individuals in state, local and federal government agencies as well as various internal and external auditors.

Job Requirements

JOB REQUIREMENTS for State Accountant I
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:

  1. Possession of a Bachelors degree or higher in Accounting, Business Administration, Economics, Finance, Business Management, Computer Information Systems or related field.

          OR 

  1. Six months experience in accounting using Generally Accepted Accounting Principles (GAAP).
  2. Six months experience in compiling, analyzing and interpreting financial data to ensure effective and efficient accounting of funds or to make projections for financial planning.
  3. Six months experience in using an automated financial management information system to enter, update, modify, delete, retrieve/inquire and report on data.
  4. Six months experience in interpreting laws, rules, regulations, standards, policies, and procedures.
  5. Knowledge of analyzing financial problems, developing alternatives, recommending and advising management on solutions.
  6. Knowledge of narrative report writing.  

CLASS:
MABC01
EST:
3/1/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
75252

CLASS:
MABC02
EST:
3/1/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
75253

CLASS:
MABC03
EST:
3/1/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
75254

CLASS:
MABC04
EST:
2/1/2006
REV:
1/1/1900
FORMERLY JOB CLASS:
75207

CLASS:
MABC05
EST:
4/1/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
75208