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HomeMy WebLinkAbout15A2022 ACCOUNTING ADMINISTRATOR 20230511PART I DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 15A2022 Class Specifications for the Class: ACCOUNTING ADMINISTRATOR EM-05, BU-13X Duties Summary: Plans, directs and coordinates the various centralized accounting and related activities of the entire County government, including the pre-auditing of expenditures and issuance of warrant vouchers; directs the maintenance of all control accounting records and the preparation of County financial statements and reports; and performs other duties as required. Distinguishing Characteristics: This class is distinguished by its responsibility for planning and directing various centralized accounting and related activities to include the maintenance of general and control ledgers for the General Fund and other funds, and the preparation of all financial statements for the County of Kaua‘i. Examples of Duties: (The following are examples of duties and are not necessarily descriptive of any one position in this class. The omission of specific duties statements does not preclude management from assigning such duties if such duties are a logical assignment for the position). • Plans, prepares, analyzes, and oversees the Comprehensive Annual Financial Report, interim financial reports and statements, single audit report completion along with supporting worksheets, and other reports as needed; • Performs, oversees, reviews year-end closing procedures and rollover, and monthly period end closing reports; • Directs, coordinates, and reviews the central claims and payroll pre-auditing functions; • Ensures existing Government Accounting Standard Board (GASB) and Generally Accepted Accounting Principles (GAAP) procedures are adhered to and implements new GASB pronouncements for GAAP reporting; • Prepares financial schedules for long-term liabilities, fixed assets, etc.; • Plans, prepares, analyzes, and reviews fixed asset worksheets, including depreciation schedules of new and deleted fixed assets; PART I ACCOUNTING ADMINISTRATOR 2 15A2022 • Oversees risk management operation by assisting with insurance procurement, obtaining actuarial costs, and overseeing workers' compensation postings to departments; • Posts, reconciles, approves, and tracks adjustments, journal entries, expenditures and revenues, transactions, payroll and accounts payable (A/P), general ledgers, and other departmental statements; • Creates fund accounts, revenues and expenditure general ledger accounts, project accounts, etc.; • Cooperates with and assists external auditor in auditing the financial records of the County; • Prepares circulars and memoranda necessary to inform, instruct, and advise County agencies, employees, and the public regarding the County's financial operations; • Furnishes data for the preparation of County budgets; • Assists departments and agencies with budget input as needed; • Integrates County's operating budget into the general ledger; • Keeps abreast of changes in laws, methods, procedures and practices that may affect the financial affairs of the County and recommends legislative initiatives or amendments as necessary; • Plans, assigns, directs and reviews the examination of the accounts and inventory of departments and related activities as needed; • Prepares budgetary requirements of the Accounting Division for the Director of Finance; • Implements and controls budget expenditure for the division; • Recommends personnel actions such as hiring, transfers, disciplinary actions, promotions, etc. for the division to the Director; • Participates in meetings and conferences with officials or other governmental agencies, as required; and • Performs other related duties or special assignments as directed. PART I ACCOUNTING ADMINISTRATOR 3 15A2022 Knowledge of: Principles, methods and techniques of public administration, governmental accounting (GASB and GAAP), and finance administration; preparation and analysis of financial statements; budget administration and expenditure control; revenue and budget structure; auditing principles and practices; laws and regulations relating to finance and accounting; functions, organizations, and procedures of County departments and agencies; principles and practices of supervision; use of standard office machines and equipment, including personal computers, peripheral equipment and software applications. Ability to: Develop, determine and recommend County-wide accounting policies, procedures, and methods; plan, organize, direct, and review the work of others; direct the preparation of comprehensive financial statements and reports; advise, assist, and instruct other employees in accounting and financial matters; draft and interpret laws, ordinances, and regulations; communicate effectively orally and in writing; maintain effective working relationships with personnel from other County departments and other governmental agencies. This is the reinstatement, retitling, re-coding, and amendment to the specification for the class, ACCOUNTING ADMINISTRATOR, which was approved as CHIEF ACCOUNTANT & BUDGET OFFICER on May 1, 1972, retitled to CHIEF ACCOUNTANT on August 28, 1974, and is to be substituted for that specification. Approved: May 11, 2023 (date)ANNETTE L. ANDERSON Director of Human Resources PART II DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 15A2022 Minimum Qualification Specifications for the Class: ACCOUNTING ADMINISTRATOR EM-05, BU-13X Training and Experience: A combination of education and experience substantially equivalent to graduation from an accredited college or university with a baccalaureate degree in accounting, business administration, or a related field with twelve (12) semester credits or eighteen (18) quarter credits in accounting; and • four (4) years of professional accounting experience; and • two (2) years of supervisory work experience. Qualifying Professional Accounting Experience: Responsible experience which involved maintaining general journals, general ledger accounts, and related books and accounts; and preparing balance sheet, profit and loss statements, and related accounting and financial reports. Experience of this nature may be gained by employees performing duties as a principal bookkeeper, or other responsible work requiring the preparation and/or analysis of financial statements and accounting reports. Non-Qualifying Accounting Experience: The following types of experience will not be accepted as the professional experience required for these positions: Experience in positions where the duties did not require full professional knowledge and application of generally accepted accounting principles or auditing standards such as an operator of accounting or bookkeeping machines, or in bookkeeping, or in minor accounting or clerical positions (e.g., time, leave, payroll, voucher, examining, etc.); and experience as an office manager or owner of business who supervises accountants, auditors or bookkeepers but does not participate in the accounting or auditing work with responsibility for its technical adequacy. Qualifying Supervisory Work Experience: Professional work experience which includes planning, directing, assigning, and reviewing the work of others; advising subordinates on difficult program areas; timing and scheduling subordinate work; and training and developing new employees. PART II ACCOUNTING ADMINISTRATOR 2 15A2022 Substitutions Allowed: The following may be substituted for education: General professional work experience or education credits can be substituted for up to two (2) years of the Bachelor’s degree such as: A. Full-time progressively responsible professional, technical, or substantive work experience demonstrating the scope, level, and quality of work comparable to a curriculum leading to an Associate’s, Bachelor’s, or Master’s degree. B. Successful completion of semester credits in a curriculum leading to a degree or diploma at an accredited community college, trades school, college, or university (15 semester credits = 6 months). Specialized professional work experience in accounting, business administration, or a related field or education credits in accounting, business or public administration, or a related field can be substituted for up to four (4) years of the bachelor’s degree such as: A. Full-time progressively responsible professional, technical, or substantive work experience demonstrating the scope, level, and quality of work comparable to a curriculum leading to an Associate’s, Bachelor’s, or Master’s degree. B. Successful completion of semester credits specific to accounting, business administration, or a related field leading to a degree or diploma from an accredited community college, trades school, college, or university (15 semester credits = 6 months). A Master’s or PhD degree in accounting, business administration, or a related field may be substituted for the education requirement. The following may be substituted for experience: A. Successful completion of semester credits specific in accounting, business administration, or a related field leading towards a Bachelor’s, Master’s, or PhD degree from an accredited college or university, may be substituted for up to one (1) year of professional work experience which involved the analysis and processing of payroll (15 semester credits = 6 months). B. A Master’s degree in accounting, business administration, or a related field from an accredited college or university may be substituted for one (1) year of professional work experience which involved the analysis and processing of payroll. C. A Doctorate’s degree in accounting, business administration, or a related field from an accredited college or university may be substituted for one (1) year of professional work experience which involved the analysis and processing of payroll. PART II ACCOUNTING ADMINISTRATOR 3 15A2022 If a degree is used to substitute for the education requirement, it may not be used again towards the experience requirement. If work experience is used to substitute for education, it may not be used again to meet the experience requirement. If the applicant holds more than one degree, transcripts must be provided, and a thorough review will be conducted by the DHR staff in order for more than one degree to be credited towards the minimum qualification requirements. Additional degrees can be considered if obtained independently through mutually exclusive classes from another degree being considered. Substitutions will be used to the advantage of the applicant. Quality of Experience: Possession of the required number of years of experience will not in itself be accepted as proof of qualification for a position. The applicant's overall experience must have been of such scope and level of responsibility as to conclusively demonstrate that he/she has the ability to perform the duties of the position for which he/she is being considered. License Requirement: Possession of the appropriate licenses or certificates as required of the position. Selective Certification: Specialized knowledge, skills and abilities may be required to perform the duties of some positions. For such positions, Selective Certification Requirements may be established, and certification may be restricted to eligibles who possess the pertinent experience and/or training required to perform the duties of the position. Agencies requesting Selective Certification must show the connection between the kind of training and/or experience on which they wish to base selective certification and the duties of the position to be filled. Tests: Applicants may be required to qualify on an appropriate examination. Health and Physical Condition Requirements: Persons seeking appointment to positions in this class must meet the health and physical condition standards deemed necessary and proper to perform the essential functions of the position with or without reasonable accommodations. Physical Effort Grouping: Light PART II ACCOUNTING ADMINISTRATOR 4 15A2022 This is the reinstatement, retitling, re-coding, and amendment to the specification for the class, ACCOUNTING ADMINISTRATOR, which was approved as CHIEF ACCOUNTANT & BUDGET OFFICER on May 1, 1972, retitled to CHIEF ACCOUNTANT on August 28, 1974, and is to be substituted for that specification. Approved: May 11, 2023 (date)ANNETTE L. ANDERSON Director of Human Resources