CHARACTERISTICS OF THE CLASS

Under the direction of the Comptroller, performs accounting, auditing and financial analysis work requiring considerable judgment based upon knowledge of governmental accounting practices, principles and procedures. Position requires an accountant with governmental accounting experience including involvement in the preparation of the Annual Financial Report. Work involves the application of auditing and accounting skills in performing risk assessments, executing audit programs, making recommendations, and effectively communicating audit findings and recommendations.

[NOTE]: These examples are intended only as illustrations of the various types of work performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.

ESSENTIAL JOB FUNCTIONS

Accounting

Responsible for administering accounting and financial records in compliance with GAAP, GASB, agency policy and procedures and externally imposed tax filings and rules and regulations.

Assists in general ledger setup and fund/account structure. Reviews and approves journal entries and account reconciliations. Monitors expenditures, accounting records, and provides financial and management analysis.

Assists in preparing the annual operating and self-insured fund budgets and maintenance during the year.

Assists in the maintenance of financial management policies and procedure manuals on a timely basis.

Provides support in the areas of payroll processing, employment benefits and compliance reporting for payroll related requirements.

Oversees grant writing and compliance for Sheriff’s Office grants.

Assists the Comptroller with special projects from development to implementation. Reviews and makes recommendations concerning the implementation of new Governmental Accounting Standards Board pronouncements.

Manages cash accounts by preparing monthly bank reconciliations, along with overseeing banking functions.

Assists the Comptroller with coordination of activities between outside agencies and interoffice divisions and departments, as they relate to Sheriff’s Office financial matters. Assists and works closely with co-workers and related departments.
　
Recommends and implements procedures to improve the financial efficiency and productivity of the agency.

Assumes authority for the administrative responsibilities of the department upon request in the absence of the Comptroller.

Financial Reporting

Compiles accounting schedules, calculates accruals and prepares journal entries at month-end and fiscal year-end. Manages and coordinates the year-end process, including all steps necessary to close the general ledger, and prepare the financial statements and footnotes. Responsible for the annual external audit, including coordination of the auditors from fieldwork to CAFR production.

Develops, maintains and monitors internal controls and accounting processes associated with the functions of the Finance Section.

Oversees Sheriff’s Office grant financial reporting, and assists with grant submission when needed.

Risk Assessment 

Interprets and implements laws, rules and regulations to ensure timely compliance. Aids in implementation of new accounting pronouncements, practices and procedures. Researches authoritative literature and gives advice and guidance regarding accounting issues.

Aids in identifying internal control issues, deficiencies, and recommends and implements appropriate internal control procedures. Participates in special efficiency audits as deemed necessary. Assesses risks and internal controls by identifying areas of process weaknesses, inefficiencies, and/or operational issues, as needed.

Administrates insurance policies and self-insured fund to ensure coverage for all agency exposures. Monitors changes in insurance needs during policy year and determines need and market for future years. Oversees claim filings for the agency, including but not limited to General Liability, Property, Inland Marine and Automobile.

QUALIFICATIONS 

Training and Experience

Graduation from a four-year university or college with a degree in accounting, supplemented by five years of experience in governmental accounting work. Designation of Certified Public Accountant (CPA) or designation of Certified Government Finance Officer (CGFO) preferred.

Knowledge, Abilities, and Skills

Knowledge of Generally Accepted Accounting Principles (GAAP and Government Accounting Standards Board (GASB) pronouncements.

Knowledge of pre-auditing procedures, financial reporting practices and budget preparation as applied to a governmental multi-fund environment, including the principles and practices of public administration.

Knowledge of processing payroll and grant reporting methods and their effects on the work flow required by accounting operations.

Ability to plan, assign and supervise the work of subordinates and to offer recommendations with regard to the proper and legal treatment of accounting transactions.

Ability to establish and maintain effective working relationships as necessitated by assignments.

Ability to communicate orally and in writing and to make effective presentations.

Ability to make sound, independent judgments.

Essential Physical Skills 

Ability to communicate orally

Ability to sit for long periods of time

Ability to access, input, and retrieve information from a computer

Acceptable eyesight (with or without correction)

Acceptable hearing (with or without hearing aid)