SANTA CLARA COUNTY OFFICE OF EDUCATION
Personnel Commission

CLASS SERIES TITLES:

Accountant I/II
Accountant I/II - Restricted

DESCRIPTION OF BASIC FUNCTION AND RESPONSIBILITIES

To perform professional accounting, budget analysis and reviews, and provide comprehensive fiscal knowledge, accounting/fiscal support, and technical assistance for departments, sites, and/or programs of the County Office of Education and/or in County school districts; to monitor fiscal solvency and ensure funding compliance; to develop, prepare, audit, revise, and/or maintain a variety of accounting, budget, and financial reports, statements, transactions, and records in accordance with applicable laws, codes, statues, rules, regulations and ordinances; and to perform related duties as assigned. This class is responsible for accurate and timely accounting, budget, and fiscal production work under stringent timelines.

DISTINGUISHING CHARACTERISTICS AND ALTERNATE CLASS SERIES

The Accountant I/II is an alternate class series requiring excellent communication, time management, organization, and problem solving skills as well as specialized training and subject matter expertise in the area of program budgeting, governmental accounting, and fiscal solvency. Knowledge is applied to analytical problem solving, utilizing a variety of widely used principles and concepts.

Accountant I: This is the first level professional classification of this alternate class series. Employees at this level receive general supervision within a broad framework of policies and procedures. Employees in this class possess an understanding of the accounting and budget processes, internal controls, bookkeeping procedures, automated accounting systems, fund accounting encumbrances, accounting system requirements and knowledge of applicable laws, statues, rules, codes, and ordinances. Employees at this class level participate in decisions of significant impact.

Accountant II: This is the advanced professional classification of this alternate class series. Employees in this class receive limited supervision within a broad framework of policies and procedures. Employees in this class possess a comprehensive understanding of the accounting and budget processes, internal controls, bookkeeping procedures, automated accounting systems, fund accounting encumbrances, accounting system requirements and full knowledge of applicable laws, statues, rules, codes, and ordinances. Employees at this class level demonstrate a high degree of competence, initiative, organization skills and the ability to make independence decisions of significant impact or consequence.

Incumbents may be assigned into either class depending on scope of prior experience, knowledge, and demonstrated skills and abilities. Employees initially hired as Accountant I may reasonably expect to be reassigned to the next higher class of Accountant II upon demonstrating a high level competence including, the ability to meet with administrative and program staff, coordinate fiscal activities, discuss alternatives, and make decisions of significant impact or consequence.

TYPICAL DUTIES: The following duties are examples of assignments performed by incumbents in this classification. It is not a totally comprehensive list of duties, nor is it restrictive regarding job assignments.

• Prepares journal entries, account work papers, complex bank reconciliation, ADA reports for COE programs, schedules, charts, complex spreadsheets, and database work papers in the performance of complex accounting, budget, and financial analysis work
• Designs, recommends, and/or implements changes in accounting systems, accounting policies, and information storage and retrieval systems, working with other fiscal and program staff as necessary
• Monitors, analyzes, and/or reviews financial summary and detailed reports, internal/external reports, mandated reports, program budgets, documents, studies, or records for accuracy, proper account and charges, coding, and compliance, implementing corrections and fund transfers, resolving discrepancies as necessary, and/or processing documents for input into automated systems
• Develops, prepares, audits, reviews, and/or corrects a wide variety of routine and specialized Federal, State, COE program budgets, attendance reports, and/or school district financial reports on a regular, monthly, interim, and/or annual basis
• Analyzes, reconciles, and/or evaluates the accuracy of general ledger, accounting details, revenues, expenditures, accounting/budget/financial reports, and district cash balances, ensuring proper amounts, receipt, and classification, processing documents for input, and/or posting year end deferred revenue and accounts receivable as necessary
• Monitors and ensures compliance with COE fiscal policies, budget formulas, guidelines, internal fiscal controls, and applicable Federal and State regulations, codes, rules, ordinances, and/or statutes
• Works with, provides advice, direction, and consultation to, and participates in training for COE program managers, district management, and staff regarding accounting/attendance/budget/financial matters, budget preparation, revision and reporting, accounting corrections, appropriateness of transactions, and/or automated accounting/financial systems
• Contacts and works with State, County, and other local agencies regarding the dissemination of tax revenue, interest allocations, revenue anticipation notes, bonds, and outside investments
• Prepares fund balance projections and/or year end budget closing and journal entries, monitoring and reporting on the status of revenues and balances, and/or bringing ending balances forward to the next fiscal year
• Performs purchasing activities for sites and programs, maintaining ledgers, receiving items, verifying invoices and monitoring/maintaining contracts
• Participates in contract development for staff and services, providing bid specifications to Purchasing Services, securing and scheduling service contractors, and/or monitoring, reviewing, and/or overseeing contract compliance and services
• Operates internal accounting information systems, microcomputer hardware and software, including word processing, spreadsheets, and others, maintaining and creating spreadsheets as needed
• May develop, implement, and maintain database and networking systems in accordance with funding needs, program mandates, and reporting requirements
• Performs related duties as assigned.

EMPLOYMENT STANDARDS

Knowledge of:

• In depth understanding of general principles and procedures accounting, auditing, budgeting, bookkeeping, and fiscal record keeping as related to public agencies, school districts, and COE financial transactions
• Principles of fiscal administration including development and maintenance of sound internal fiscal controls and policies, and financial and statistical analysis
• Appropriate laws, codes, standards, and fiscal reporting requirements applicable to COE financial transactions, program development and control, school district fiscal solvency, and attendance procedures
• Budget development, monitoring, and analysis and controls for educational programs and services, including grant development and administration
• Microcomputer operations, software, and hardware used in the performance of accounting, budget analysis, fiscal analysis, and fiscal reporting responsibilities
• Proper English usage including, grammar, punctuation, spelling, and sentence structure.

Ability to:

• Perform a variety of complex accounting, budget development, analysis, monitoring, and expenditure work as well as fiscal analysis and monitoring work related to financial and accounting transactions
• Gather, organize, analyze, and present varied finance data, including the performance of statistical analysis
• Provide guidance, training, and work reviews for technical accounting and fiscal support staff, as
  well as advice and consultation to management and staff in COE programs and/or school districts
• Prepare, audit, and analyze a variety of financial statements, ADA data, and fiscal reports and analysis and evaluations
• Develop, maintain, and make revisions to accounting systems, program budgets, and appropriate internal fiscal controls
• Skillfully use computerized accounting, financial management, and management information systems
• Plan, organize, and prioritize work assignments to meet requirements and facilitate workflow
• Analyze, interpret, and apply pertinent codes, laws, rules, and regulations to professional accounting work, attendance accounting, budget analysis work, fiscal solvency, and financial transactions
• Identify problem areas or situations, evaluate problem causes, and take appropriate action to resolve identified problems
• Make arithmetical calculations quickly and accurately and identify and correct errors in arithmetical calculations made by others
• Effectively represent the COE in working with internal/external clients
• Establish and maintain a cooperative working relationship with those contacted in the course of assigned responsibilities

EDUCATION AND EXPERIENCE

Accountant I: Generally, the required knowledge and abilities will have been acquired through education equivalent to a Bachelors degree from an accredited college or university with major course work in accounting, auditing, business law or a closely related field and at least one year of work experience in professional accounting and fiscal control work or through five years of progressively responsible financial or fiscal control work in a school district, county office of education, or related public agency.

Accountant II: In addition to the education and experience of the Accountant I, the advanced skills will have been acquired through at least two years as an Accountant I with the Santa Clara County Office of Education or at least three years of equivalent work experience in professional accounting and fiscal control work.

Bargaining Unit: Office Technical and Business Services (OTBS) Unit
Approved by the Personnel Commission: June 21, 2001,
Revised: May 22, 2003 (Added Restricted Class)
Former Class Titles (Merged): Accountant and Financial Specialist