THIS POSTING MAY CLOSE AT ANY TIME AND WILL REMAIN OPEN UNTIL FILLED. THE FIRST APPLICATION REVIEW DEADLINE IS APRIL 7TH. ANTICIPATED EXAM DATE OF APRIL 27TH.DEFINITION
I
Incumbents learn to perform professional financial, accounting and auditing duties for countywide programs and activities, including special districts.
II
Performs professional level financial, accounting and auditing duties for county-wide programs and activities; prepares financial reports; conducts analytical review of financial information; prepares projections; performs research and analysis of accounting and statistical data.
III
Performs the most complex professional level financial, accounting and auditing duties for county-wide programs and activities; prepares financial reports; conducts analytical review of financial information; prepares projections; performs research and analysis of accounting and statistical data.
DISTINGUISHING CHARACTERISTICS
I
This is the entry level in the Auditor series. Since this class is used as a training class, employees may have only limited related work experience. This class is distinguished from the Auditor-Accountant II by the former's performance of the more routine professional tasks and duties assigned to positions within this series. Positions assigned to this level are not expected to function at the same skill level and exercise less independent discretion and judgment in matters related to work procedures and methods. Work is supervised while in progress and fits an established structure or pattern.
This class of Auditor-Accountant is found only in the Auditor-Controller's Office. The Auditor-Accountant class is distinguished from the Accountant class in that the duties of the Auditor-Accountants is broader in scope, encompasses county-wide responsibilities for financial activities, and may be assigned auditing duties.
For purposes of staff development, incumbents in this class will be rotated among a variety of accounting assignments and may be assigned accounting duties in the General Accounting, Property Tax, Grants or Financial Systems responsibilities of the Auditor-Controller's Office, and may be assigned auditing duties in accordance with the internal audit responsibilities statutorily assigned to the Auditor-Controller's Office.
II
This is the journey level in the Auditor-Accountant series, performing a full range of moderately complex professional auditing and accounting functions. Positions assigned to this class are expected to work independently and exercise judgment and initiative. Positions in this class receive only occasional instruction or assistance as new or unusual situations arise, and are expected to become fully aware of the operating procedures and policies of the work unit. This class is distinguished from the Auditor-Accountant III in that the latter performs or leads major specialized accounting Activities, or independently performs the most difficult or complex audits. The Auditor-Accountant class is distinguished from the Accountant class in that the duties of the Auditor-Accountants is broader in scope, encompass county-wide responsibilities for financial activities as opposed to departmental activities; in addition Auditor-Accountants may be assigned auditing duties. Employees ensure that activities are executed according to established policies, procedures, laws and regulations, and assist in formulating and recommending fiscal policies and guidelines.
The class of Auditor-Accountant is found only in the Auditor-Controller's Office. For purposes of staff development, incumbents in this class will be rotated among a variety of accounting and auditing assignments, and may be assigned accounting duties in the General Accounting, Property Tax Administration, or Financial Systems areas of the Auditor-Controller's Office, or may be assigned auditing duties in the Internal Audit Function of the Auditor-Controller's Office.
III
Auditor-Accountant III is the advanced journey level in the Auditor-Accountant series, performing or leading major specialized accounting activities, or independently performing the most difficult or complex audits. Employees in this class possess highly specialized knowledge, abilities, skills and experience, and carry out necessary activities without direction except as new or unusual circumstances arise. Judgment is required both in interpreting established policies, goals, and objectives, and in applying concepts, plans, and strategies. Incumbents at the III level may provide technical and functional supervision over clerical, paraprofessional, and professional accounting staff.
The class of Auditor-Accountant is found only in the Auditor-Controller's Office. The Auditor-Accountant class is distinguished from the Accountant class in that the duties of the Auditor-Accountants is broader in scope, encompass county-wide responsibilities for financial activities as opposed to departmental activities; in addition Auditor-Accountants may be assigned auditing duties. Employees ensure that activities are executed according to established policies, procedures, laws and regulations, and formulate and recommend fiscal policies and guidelines.
For purposes of staff development, incumbents in this class will be rotated among a variety of accounting and auditing assignments, and may be assigned accounting duties in the General Accounting, Property Tax Administration, or Financial Systems areas of the Auditor-Controller's Office, or may be assigned auditing duties in the Internal Audit Function of the Auditor-Controller's Office.
REPORTS TO
County Auditor-Controller/Assistant Auditor-Controller.
May provide technical and functional assistance to clerical, paraprofessional, and professional accounting staff.
CLASSIFICATIONS SUPERVISED:
As assigned, incumbents may provide some work direction and coordination for fiscal support staff and payroll staff.
TYPICAL PHYSICAL REQUIREMENTS:
Sit for extended periods; frequently stand and walk; normal manual dexterity and eye-hand coordination;
lift and move objects weighing up to 25 lbs.; corrected hearing and vision to normal range; verbal communication; use of office equipment, including computer, telephone, calculator, copiers, and FAX.
TYPICAL WORKING CONDITIONS:
Work is performed in an office environment; continuous contact with other staff.
Duties may include but are not limited to the following: I
Learns to review and recommend to management for approval various
Federal/State grant claims, SB90 claims and other cost and financial reports submitted by other departments.
Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Learns to develop revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
Assists in the development and formulation of county-wide fiscal policies, procedures, and guidelines with regards to cost reporting and Grants accounting in conformity with established standards, laws, rules and regulations.
Distributes county-wide property taxes, special assessments, bond payments: apportions the interest earnings from the Treasurer's investments to various funds and agencies.
Learns to analyze a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
Provides direct technical support as assigned for use in reporting to the CAO, Board of Supervisors, courts, grand jury, and the public on matters relating to labor negotiations, budgets, analysis of statistical and financial data, and other special projects; interviews staff at all levels to gather information for use in specialized accounting projects.
Learns to plan/recommend procedures for the compilation and calculation of building and equipment usage, allocation of costs based on workflow and staffing patterns, space utilization for various functions.
Performs analytical review of costs and fiscal data; learns to prepare complex and difficult adjusting entries and transfers appropriations.
May review or supervise the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Assists in the annual risk assessment used in developing the annual audit plan and in updating the internal audit function long-range strategic plan: learns to identify risk factors and vulnerability risks.
Meets with county management internal auditor staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Learns to develop and perform tests of the internal controls and identify opportunities to improve internal controls.
Learns to develop and perform audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial information; analysis of operational and performance information; verification of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations. Analysis may involve the use of statistical and/or quantitative methodologies performed manually or by using various automated audit tools.
Learns to document and independently and objectively evaluates the audit evidence and the results of audit tests to draw a conclusion regarding the objectives of the audit; identifies the possible causes and any contributing factors of any conditions that negatively impact the county's ability to meet its objectives.
Learns to develop feasible and cost-effective recommendations concerning identified weaknesses or conditions.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Assists in the preparation of financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.
Serves as a liaison with other government agencies, auditors, and the public.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Assists in the preparation of financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.
Serves as a liaison with other government agencies, auditors, and the public
II
Reviews and recommends to management for approval various
Federal/State grant claims, SB90 claims and other cost and financial reports submitted by other departments.
Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Assists in the development of revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
Assists in the development and formulation of county-wide fiscal policies, procedures, and guidelines with regards to cost reporting and Grants accounting in conformity with established standards, laws, rules and regulations.
Distributes county-wide property taxes, special assessments, bond payments: apportions the interest earnings from the Treasurer's investments to various funds and agencies.
Analyzes a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
Provides direct technical support as assigned for use in reporting to the CAO, Board of Supervisors, courts, grand jury, and the public on matters relating to labor negotiations, budgets, analysis of statistical and financial data, and other special projects; interviews staff at all levels to gather information for use in specialized accounting projects.
Plans and recommends procedures for the compilation and calculation of building and equipment usage, allocation of costs based on workflow and staffing patterns, space utilization for various functions.
Performs analytical review of costs and fiscal data; assists in the preparation of complex and difficult adjusting entries and transfers appropriations.
Provides technical accounting training to all County fiscal staff; analyzes administrative and accounting weaknesses and provides training as deemed necessary; develops and maintains training manuals; conducts surveys and gathers data to determine training needs; develops and maintains County-wide accounting manual; monitors all changes in governmental accounting principles.
May oversee or review the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Assists in the planning and recommending of the annual risk assessment used in developing the annual audit plan and in updating the internal audit function long-range strategic plan: learns to identify risk factors and vulnerability risks.
Meets with county management and internal Auditor-Accountant staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Develops and performs tests of the internal controls and identifies opportunities to improve internal controls.
Develops and performs audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial information; analysis of operational and performance information; verification of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations. Analysis may involve the use of statistical and/or quantitative methodologies performed manually or by using various automated audit tools.
Documents and independently and objectively evaluates the audit evidence and the results of audit tests to draw a conclusion regarding the objectives of the audit; identifies the possible causes and any contributing factors of any conditions that negatively impact the county's ability to meet its objectives.
Develops feasible and cost-effective recommendations concerning identified weaknesses or conditions.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Prepares financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.
III
Reviews and recommends to management for approval various
Federal/State grant claims, SB90 claims and other cost and financial reports submitted by other departments.
Participates in the preparation of complex financial reports, such as the Cost Allocation Plan, Property Tax Administration Fee, Daily Jail Rate, and Booking Fees.
Develops revenue and expenditure projections for other departments and outside agencies for budgetary and/or financial data analysis, which have major county-wide impact.
Assists in the development and formulation of county-wide fiscal policies, procedures, and guidelines with regards to cost reporting and Grants accounting in conformity with established standards, laws, rules and regulations.
Distributes county-wide property taxes, special assessments, bond payments: apportions the interest earnings from the Treasurer's investments to various funds and agencies.
Analyzes a variety of periodic complex reports and/or fiscal problems involving cost accounting, statistics, and legal research.
Provides direct technical support as assigned for use in reporting to the CAO, Board of Supervisors, courts, grand jury, and the public on matters relating to labor negotiations, budgets, analysis of statistical and financial data, and other special projects; interviews staff at all levels to gather information for use in specialized accounting projects.
Plans and recommends procedures for the compilation and calculation of building and equipment usage, allocation of costs based on workflow and staffing patterns, space utilization for various functions.
Performs analytical review of costs and fiscal data; assists in the preparation of complex and difficult adjusting entries and transfers appropriations.
Provides technical accounting training to all County fiscal staff; analyzes administrative and accounting weaknesses and provides training as deemed necessary; develops and maintains training manuals; conducts surveys and gathers data to determine training needs; develops and maintains County-wide accounting manual; monitors all changes in governmental accounting principles.
May oversee or review the work of clerical personnel in making entries, reconciliations or performing other payroll and other fiscal functions.
Plans and recommends the annual risk assessment used in developing the annual audit plan and in updating the internal audit function long-range strategic plan: learns to identify risk factors and vulnerability risks.
Meets with county management and audit staff to develop/identify the audit scope and objective; interviews staff at all levels to gather preliminary information for use in planning the audit.
Develops and performs tests of the internal controls and identifies opportunities to improve internal controls.
Develops and performs audit tests and procedures which include but are not limited to analysis and/or reconciliation of financial information; analysis of operational and performance information; verification of financial transactions and balances for accuracy, completeness and validity; observation of controls and/or processes, confirmation with outside organizations. Analysis may involve the use of statistical and/or quantitative methodologies performed manually or by using various automated audit tools.
Documents and independently and objectively evaluates the audit evidence and the results of audit tests to draw a conclusion regarding the objectives of the audit; identifies the possible causes and any contributing factors of any conditions that negatively impact the county's ability to meet its objectives.
Develops feasible and cost-effective recommendations concerning identified weaknesses or conditions.
Prepares and presents written reports for use in presentation to county management and outside agencies based on the independent assessment of documented audit evidence.
Prepares financial statements in accordance with generally accepted accounting principles and Governmental Accounting Standards Board pronouncements.
Reviews and makes recommendations to improve the effectiveness and efficiency of accounting and property tax systems and procedures; reviews the corrective action/determine status of audit findings.
Experience:
I
Any experience in bookkeeping, accounting, and/auditing is desirable.
Education/Training:
Bachelor's Degree from an accredited four (4) year college or university is required in business administration, preferably in accounting, auditing, finance or financial management. Coursework must have included 30 semester or 45 quarter units of upper division courses in accounting, and /or auditing.
II
Two (2) years of professional accounting or auditing experience in accounting, performing internal, financial and operational auditing and preparing/writing audit reports.
Education/Training:
Bachelor's Degree from an accredited four (4) year college or university is required in business administration, preferably in accounting, auditing, finance or financial management. Coursework must have included 30 semester or 45 quarter units of upper division courses in accounting, and /or auditing.
III
Three (3) years of professional accounting or auditing experience in accounting, performing internal, financial and operational auditing and preparing/writing audit reports.
Education/Training:
Bachelor's Degree from an accredited four (4) year college or university is required in business administration, preferably in accounting, auditing, finance or financial management. Coursework must have included 30 semester or 45 quarter units of upper division courses in accounting, and /or auditing.
Special Requirements:
Possession of or ability to obtain a valid Class C California driver's license may be required. Independent travel may be required.
Knowledge of:
I
Generally accepted accounting and auditing principles, and their application to a variety of accounting transactions and problems.
Accounting practices, theories, procedures, laws, rules, and regulations including internal control systems, cost and governmental accounting, general ledger and automated accounting systems.
II
Generally accepted accounting and auditing principles, and their application to a variety of accounting transactions and problems.
Accounting practices, theories, procedures, laws, rules, and regulations including internal control systems, cost and governmental accounting, general ledger and automated accounting systems.
III
Generally accepted accounting and auditing principles, and their application to a variety of accounting transactions and problems.
Accounting practices, theories, procedures, laws, rules, and regulations including internal control systems, cost and governmental accounting, general ledger and automated accounting systems.
Ability to:
I
Learn, interpret, and apply legal and procedural requirements; interpret and apply professional accounting and auditing principles and standards.
Analyze fiscal data and operating procedures of routine complexity and make projections and recommendations.
Understand electronic and manual accounting systems.
Learn and explain County financial processes and systems to others; learn principles and practices of government accounting; learn principles of management theory.
Prepare financial reports, or sections thereof; understand and analyze expenditure reports; identify problems, determine potential impact and identify possible causes.
Understand program objectives in relation to departmental goals and procedures.
Gather, organize, analyze, and present a variety of information/data.
Learn the County's computerized financial management and tax systems with the goal of exercising coordination responsibilities.
Proficiently use a variety of computerized spreadsheet, database, and word processing software.
Communicate effectively both verbally and in writing; establish and maintain working relationships with vendors, county staff, management, state employees, and the general public; maintain impartiality and objectivity; maintain confidentiality of information.
Establish, maintain and foster positive and cooperative working relationships with those contacted in the course of work.
Learn the principles of supervision, including selection, training, evaluation.
II
Interpret, and apply legal and procedural requirements; professional accounting and auditing principles and standards.
Analyze fiscal data and operating procedures of routine complexity and make projections and recommendations.
Understand electronic and manual accounting systems.
Explain County financial processes and systems to others; principles and practices of government accounting; and principles of management theory.
Prepare financial reports, or sections thereof; understand and analyze expenditure reports; identify problems, determine potential impact and identify possible causes.
Understand program objectives in relation to departmental goals and procedures.
Gather, organize, analyze, and present a variety of information/data.
Learn the County's computerized financial management and tax systems with the goal of exercising coordination responsibilities.
Proficiently use a variety of computerized spreadsheet, database, and word processing software.
Communicate effectively both verbally and in writing; establish and maintain working relationships with vendors, county staff, management, state employees, and the general public; maintain impartiality and objectivity; maintain confidentiality of information.
Establish, maintain and foster positive and cooperative working relationships with those contacted in the course of work.
Exercise the principles of supervision, including selection, training, evaluation, and discipline.
III
Interpret, and apply legal and procedural requirements; professional accounting and auditing principles and standards.
Analyze fiscal data and operating procedures of routine complexity and make projections and recommendations.
Understand electronic and manual accounting systems.
Explain County financial processes and systems to others; principles and practices of government accounting; and principles of management theory.
Prepare financial reports, or sections thereof; understand and analyze expenditure reports; identify problems, determine potential impact and identify possible causes.
Understand program objectives in relation to departmental goals and procedures.
Gather, organize, analyze, and present a variety of information/data.
Learn the County's computerized financial management and tax systems with the goal of exercising coordination responsibilities.
Proficiently use a variety of computerized spreadsheet, database, and word processing software.
Communicate effectively both verbally and in writing; establish and maintain working relationships with vendors, county staff, management, state employees, and the general public; maintain impartiality and objectivity; maintain confidentiality of information.
Establish, maintain and foster positive and cooperative working relationships with those contacted in the course of work.
Exercise the principles of supervision, including selection, training, evaluation, and discipline.
In accordance with California Government Code section 3100, et., seq., all County of San Benito employees are considered disaster service workers who may be required to report for duty, or remain on duty to address disaster service activities in the event of an emergency or disaster and are required to undertake an applicable loyalty oath.SAN BENITO COUNTY BENEFITS Employees in regular, full-time positions will be eligible to participate in the following employee benefits:
Pay Day: Employees are paid bi-weekly.
Insurance Deductions: The insurance and benefits deductions will take place bi-monthly, normally the first two pay periods of the month. Bank/Credit union and 457 Retirement Deferrals deductions will take place bi-weekly.
Vacation: Based on continued years of service. Maximum accruals may apply depending on the bargaining unit.
- 5 to 9 years of service = 15 days per year
- 10 to 14 years of service = 18 days per year
- 15 + years of service = 20 days per year
Administrative Leave: Management employees receive 80 hours of administrative leave per calendar year. Forty (40) unused hours can be paid out at the end of the calendar year. Administrative leave is pro-rated.
Holidays: 13.5 holidays (including 3 floating) for most employees. Safety officers and dispatchers receive approximately 5% holiday pay in addition to their base pay in lieu of paid holidays off.
Sick Leave: 15 days per year. Maximum accruals apply.
Health Plan: Comprehensive medical and dental plans available for full-time employees. Employees appointed to a regular position at a time base of 50% or higher are also eligible to participate.
Vision Plan: MES Vision Plan offered which offers exams, frames and lenses on a 12-24-24 basis. The County pays for employee coverage and the employee can pay for dependent coverage. This benefit is available to FULL-TIME employees only.
Employee Assistance Program: The County provides confidential short-term counseling services to employees and dependents. Any regular employee is eligible for up to a total of three (3) hours of counseling sessions within any six (6) month period per County employee. Up to a maximum of six (6) sessions per calendar year are allowed per family
Life Insurance/AD&D: County pays for a $20,000 BASIC life insurance policy for each employee. Two other VOLUNTARY life insurance plans available, including AD&D.
Disability Insurance: General, Confidential and Management groups participate in the State Disability Insurance.
Credit Union: Membership to the Santa Clara Federal Credit Union is available to San Benito County employees.
Deferred Compensation: Employees may participate in tax-deferred retirement savings. Three 457 plans are available. Employees may rollover funds from prior 401k or 457 accounts. IRS limits apply.
Retirement: Regular employees will be enrolled into the CalPERS retirement system in accordance with the Public Employees' Retirement Law. Employee contributions vary according to bargaining unit.
All New Miscellaneous (non-Safety) employees enrolled into the CalPERS retirement system participate in the full formula of 2% at 62. Miscellaneous employees participate in Social Security in addition to CalPERS.
New Safety employees are covered by the safety full formula 2.7% at 57. Safety employees contribute 9% of the employee contribution. Safety employees do not participate in Social Security.
Supplemental Insurance: Employees may participate in various AFLAC plans such as accident, disability, and cancer insurances.
Additionaly, employees can enroll into a pre-tax cafeteria plan and flexible spending accounts including Unreimbursed Medical ($2500) and Dependent Care ($5000).
Health, Dental and Vision Insurance
Retirement Formula Local MISC 2% @ 62 for New PERS Members
Social Security (non-safety)
Vacation Based on Continued Years of Service
Sick Leave 15 Days Annually
Floating Holiday
457 Deferred Compensation
Credit Union
Flexible Spending Account
Employee Assistance Program
Group Life Insurance
Additional Optional Life Insurances & AD&D
Tuition Reimbursement
01
Please be sure to answer the supplemental questions thoroughly and accurately. Applicants are responsible for clearly, completely, and accurately identifying their qualifications. Your responses to the questions must be supported by both the work experience listed on your application as well as your resume. The rating of the supplemental questions may determine your application status and/or rank on the eligible list. I have read and understand the statement above concerning submission of supplemental questionnaire responses.
02
Do you have at least a bachelor's degree in business administration with an emphasis on any of the following: accounting, auditing, finance or financial management?
03
Does your education include 30 semester or 45 quarter units of upper division courses in accounting and/or auditing?
04
Please list relevant accounting and auditing courses taken and units received.
05
How many years of experience do you have in professional accounting or auditing, performing internal, financial and operational auditing and preparing/writing audit reports?
- Three or more years
- Two to less than three years
- One to less than two years
- Less than one year
- No experience
06
Was any of your experience in the public sector?
Required Question
Closing Date/Time: Continuous
