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Home My WebLink About2.075 ACCOUNTANT III 20231211PART I DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 2.075 Class Specifications for the Class: ACCOUNTANT III SR-22, BU-13 Duties Summary: Performs difficult professional accounting work in the fund control, maintenance, revision and/or development of an accounting system; analyzes fiscal data; provides interpretive and advisory services to management; and performs other related duties as required. Distinguishing Characteristics: This class differs from the Accountant IV in that the Accountant Ill performs the most difficult and complex accounting work for a fiscal program or a major component of a larger program; whereas, the Accountant IV performs the most difficult and complex accounting work for a major and comprehensive fiscal program and is responsible for supervising a large accounting and fiscal staff. 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). • Collects, compiles, classifies, and evaluates fiscal data; • Takes trial balances, makes adjusting and closing entries, verifies and analyzes financial data and prepares financial statements and reports; • Maintains fund and propriety control ledgers of the general and special funds reflecting budget operations and conditions of the County; • Advises departments on matters regarding appropriations and expenditures; interprets laws and directives and supervises lower-level personnel concerned with fiscal control; • Recommends changes of forms, procedures and policies governing the accounting functions and implements changes as directed; • Conducts internal review to ensure that accounting systems and procedures are effective, efficient, and properly implemented; PART II DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 2.075 Minimum Qualification Specifications for the Class: ACCOUNTANT III SR-22 BU-13 Training & Experience: A combination of education and experience substantially equivalent to graduation from an accredited college or university with a baccalaureate degree in accounting or a related field and: • three (3) years of professional accounting 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; 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. 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). PART II ACCOUNTANT III 2 2.075 Specialized professional work experience in accounting or a related field or education credits in accounting 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 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 degree or PhD in accounting 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 or a related field leading towards a Bachelor’s/Master’s/PhD degree from an accredited college or university, may be substituted for up to one (1) year of the work experience requirement (15 semester credits = 6 months). B. A Master’s degree in accounting or a related field from an accredited college or university may be substituted for one (1) year of the work experience requirement. C. A Doctorate’s degree in accounting or a related field from an accredited college or university may be substituted for one (1) year of the work experience requirement. 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 human resourcesstaff 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 they have the ability to perform the duties of the position for which they are being considered. PART II ACCOUNTANT III 3 2.075 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. Departments/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. License Requirement: Possession of the appropriate licenses or certificates as required of the position. Test: 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 This is an amendment to the specification for the class, ACCOUNTANT III, which was approved September 14, 1977, amended on January 5, 1978, August 23, 2013, May 2, 2014, February 18, 2021, and January 24, 2022, and is to be substituted for that specification. Approved: December 11, 2023 (date) ANNETTE L. ANDERSON Director of Human Resources