Accountant Auditor III - Office of the Auditor-Controller

• Capital Asset Reconciliations and Posting
• Journal Entry Review and Creation
• GL Reconciliations
• Fund Accounting

Where Youll Do It:

Under general supervision in either a centralized fiscal or departmental setting provides a variety of routine to difficult fiscal financial payroll statistical and accounting office support to various County offices; may perform general office support duties including typing word processing and filing; performs related work as assigned.

DEFINITION

Under general supervision performs professional accounting and auditing work related to the maintenance of County accounting records and preparation of various accounting and audit reports; performs related work as assigned.

DISTINGUISHING CHARACTERISTICS

Accountant/Auditor I is the entry level class of the professional accounting and auditing series. Initially under close supervision incumbents perform more routine duties while learning County policies and procedures and becoming familiar with a variety of departmental systems and practices. As experience is gained duties become more diversified and are performed under more general supervision. This class is alternately staffed with Accountant/Auditor II and incumbents may advance to the higher level after gaining experience and demonstrating proficiency which meet the qualifications of the higherlevel class.

Accountant/Auditor II is the journey level class in the professional accounting and auditing series. Positions in this class are expected to independently perform the full range of accounting/auditing duties. Successful performance requires at thorough knowledge of governmental accounting procedures the ability to exercise sound independent judgment within established guidelines and a skill in directing the work of others. This class is distinguished from Assistant AuditorController which is the first full supervisory level of the series with responsibility for all general accounting and financial reporting functions.

(Illustrative Only)

• Reviews accounting documents to ensure accuracy of information and calculations and makes correcting entries as required.
• Examines supporting documentation to establish proper authorization and conformance with agreements contracts and County state and federal regulations.
• Prepares and maintains control and subsidiary accounting records involving a variety of transactions and accounts.
• Prepares trial balances and financial reports; coordinates and calculates monthend and yearend closings.
• Prepares journal entries and periodic reconciliations of general ledger journal subsidiary accounts and bank statements.
• Compiles and prepares financial statements general and subsidiary ledgers and supporting schedules
• Maintains expenditure and budgetary control accounts.
• Provides grant accounting and prepares the annual financial report for State Controllers office.
• Develops prepares and reviews departmental and divisional budgets; coordinates and reviews cost accounting system maintenance.
• Reviews analyzes and adjusts budgets for departmental County and/or special district funds; conducts annual audit of special districts.
• Audits departmental records to ensure compliance with fiscal policies audits all revenue sharing funds for County or community agencies using County funds and/or performs special audits as requested.
• Apportions monies to various accounts including secured unsecured impounded redeemed and other taxes.
• Reviews and approves claims for referral of tax monies and prepares claims for reimbursement from various State departments or agencies.
• Computes or supervises the computation of tax rates for County schools and special County districts and apportions tax collections to appropriate funds.
• Performs and conducts special accounting studies or project relating to County finances such as the Cost Allocation Plan.
• Prepares reimbursement claims for courtrelated expenditures child custody or other state mandatory programs.
• Analyzes programs and legislation to determine fiscal and budgetary impact; prepares budgetary appropriation transfers and supplemental budgets.
• Reviews and recommends modifications to accounting systems and procedures.
• Provides technical support to outside auditors and governmental program auditors.

QUALIFICATIONS

NOTE: The level and scope of the knowledge and skills listed below are related to job duties as defined under Distinguishing Characteristics.

Knowledge of:

• Principles practices and terminology of general fund and government auditing accounting and budgeting.
• Principles and practices of business data processing particularly as related to the processing of accounting information.
• Applicable laws regulating public fiscal operations.
• Budgeting principles and terminology.
• Basic auditing and reconciliation principles and methods.

Skill in:

• Analyzing balancing reviewing interpreting and reconciling financial reports and transactions.
• Verifying the accuracy of financial data and information.
• Ensuring proper authorization and documentation for disbursements and other transactions.
• Preparing clear concise and complete financial reports and statements as well as audit reports and audit workpapers.
• Exercising sound independent judgment within established procedural guidelines.
• Using business data processing software to maintain accounting records and generate reports.
• Making accurate mathematic and statistical calculations.
• Maintaining accurate records and files.
• Establishing and maintaining effective working relationships with those contacted in the course of work.

Desirable Education and Experience:

A typical way to obtain the knowledge and skills outlined above is:

Accountant/Auditor I: Equivalent to graduation from a four year college or university with major coursework in accounting finance business administration economics or a closely related field which has included at least eighteen units of accounting coursework.

Accountant/Auditor II: In addition to the above two years of governmental or public agency accounting experience at a level equivalent to the Countys class of Accountant/Auditor I.

ADDITIONAL INFORMATION

HOW TO APPLY

A complete original application must be filed for each position you are interested in applying for. Applicants must apply online through the Countys automated application system at must be submitted no later than the final filing date and time listed on the job flyer.

It is important that your application shows all the relevant education and experience you possess. Human Resources staff does not consider or review resumes or attachments. Incomplete applications will be rejected.

Please read the job requirements section of the announcement. Be sure you meet these requirements since they will be carefully evaluated during the selection process.

Your performance in any employment examinations will be compared with the performance of others who take the tests. The examination results will be emailed to you as quickly as possible.

SELECTION PROCEDURE

The County utilizes a set of rules to ensure that our hiring processes are fair and equitable. Applications will be screened and those considered qualified will be invited to appear for an oral and/or written examination. Meeting the requirements does not guarantee inclusion into the selection process. Depending upon the number of applications received the selection process may consist of additional application screening written and/or practical exam(s) oral interview or any combination thereof.

FREQUENTLY ASKED QUESTIONS

How long does it take to fill out the application

Can I change my application after submitting it

How long until I hear back from you and how can I check for updates on my application

Will I be informed if I am not selected for an interview / Oral Exam

OUR COMMITMENT TO DIVERSITY EQUITY AND INCLUSION

Research indicates that individuals in protected classes can be less likely to submit a job application. The County of Humboldt is dedicated to building a diverse inclusive and authentic workplace where our employees are free to bring their full selves to work each day in an environment that allows them to reach their full potential. The County Board of Supervisors has made organizational commitments to Diversity Equity and Inclusion (DEI) and the County is working to ensure that these commitments are reflected in all we do. The County recognizes that certain populations (BIPOC Disabled Persons Veterans LGBTQIA community members etc. face systemic and structural challenges which may inhibit their ability to satisfy every requirement of the position. In recognition of these structural and systemic factors the Human Resources Department understands that experience can be gained in many ways oftentimes outside of formal institutions and strives to take a holistic approach in assessing an applicants qualifications for a position.

If youre excited about this role but your past work experience doesnt align perfectly with every qualification in the job description we strongly encourage you to apply.

REASONABLE ACCOMMODATIONS

The County of Humboldt is committed to providing equal access and opportunities in its programs activities and employment and does not discriminate on the basis of mental or physical disabilities. The Human Resources Department is located in the Humboldt County Courthouse which has an accessible entrance on 4th Street. Accessible parking is available adjacent to the 4th Street entrance and on the 4th Street side of the K Street lot. Special testing arrangements may be made to accommodate disabilities or religious convictions. If invited to an examination and you are in need of a reasonable accommodation please contact Human Resources immediately atso arrangements can be made.

EQUAL OPPORTUNITY EMPLOYER

The county is an equal opportunity employer. We enthusiastically accept our responsibility to make employment decisions without regard to race religion or religious creed color age sex sexual orientation national origin ancestry marital status medical condition mental or physical disability military service or any other classification protected by federal state or local laws or ordinances.

MEDICAL EXAMINATION

A preemployment medical examination provided by the County may be required upon offer of employment.

OTHER EXAMINATIONS

Some positions also require psychological evaluation and/or extensive background investigation.

LICENSES

Some classifications require possession of valid professional and/or technical licenses. Some classifications may require the possession of a valid California drivers license.

PROBATIONARY PERIOD

Persons appointed to regular County positions serve a probationary period. This is normally six 6 months but could be up to one 1 year. All designated safety employees serve a oneyear probationary period.

EMPLOYMENT ELIGIBILITY

It is the Countys intention to hire only those workers who are authorized to work in the United States pursuant to the Immigration Act of 1990. If you are offered employment you will be required to verify your eligibility to work in the United States. For law enforcement positions you will be required to verify your U.S. citizenship or legalized status.

DISASTER SERVICE WORKERS

All County of Humboldt employees are designated Disaster Service Workers through state and local law (California Government Code Section. Employment with the County requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Workerrelated training as assigned and to return to work as ordered in the event of an emergency.

THE PROVISIONS OF THIS BULLETIN DO NOT CONSTITUTE AN EXPRESS OR IMPLIED CONTRACT. THE COUNTY OF HUMBOLDT RESERVES THE RIGHT TO MAKE NECESSARY MODIFICATIONS TO THE EXAMINATION PLAN IN ACCORDANCE WITH THE HUMBOLDT COUNTY MERIT SYSTEM RULES.