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HomeMy WebLinkAbout2.105 CENTRAL ACCOUNTING ANALYST 20231211PART I DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 2.105 Class Specifications for the Class: CENTRAL ACCOUNTING ANALYST SR-26, BU-13 Duties Summary: Assists in the administration of the fiscal and accounting system for the County of Kaua‘i; develops, modifies, and implements accounting processes, procedures, and functions; analyzes fiscal and accounting data for centralized reporting purposes; provides advisory services to programs; and performs other related duties as required. Distinguishing Characteristics: This class is responsible for assisting the County’s principal accounting systems officer with the oversight and administration of centralized accounting activities and operations. It is further distinguished by its responsibility for providing technical accounting services involving financial reports and statements, research into new concepts and requirements, and studies of accounting and reporting systems and procedures. 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). • Performs complex analyses of balance sheets and various operational statements showing the financial condition and results of total County operations; • Prepares interpretive summaries and narratives of financial statements, including supporting graphs, charts, and statistical data; • Develops and recommends format for financial statements and reports prepared from central accounting records; • Reviews working drafts of financial statements prepared by division personnel for corrections of redefined or new accounting concepts and requirements for applicability to the County’s accounting and reporting procedures, and recommends revisions to ensure compliance; • Prepares special reports and technical communications and documents are required; • Performs studies of computerization of central accounting records; PART I CENTRAL ACCOUNTING ANALYST 2 2.105 Assists and trains departmental staff with new and modified procedures and forms; Supervises accounting and clerical subordinates; Conducts research and analyses on provisions of ordinances and statues, and the impact of measures of new legislation affecting the County’s finances and accounting procedures; Advises operating personnel and fiscal officers on provisions of law and policies affecting accounting procedures and central agency requirements; Prepares administrative reports of the division; and Performs other special assignments as directed. Knowledge of: The theory and practices of commercial and governmental accounting; preparation and analysis of financial statements; budget administration and expenditure control; the accounting systems and financial, revenue, and budget structure of the County; laws, rules and regulations relating to governmental finance and accounting; the departments and agencies; communications and report writing. Ability to: Plan, assign and supervise the work of others; review, analyze and prepare interpretive summaries of major financial statements and reports; exercise independent judgment and make sound decisions; evaluate accounting systems, forms, reports and procedures and recommend revisions thereto; analyze data, detect errors and correct inconsistencies in complex accounting records; interpret laws, ordinances and regulations and advise others in complying with applicable accounting and reporting requirements; conduct research and prepare technical and administrative reports; communicate effectively, orally and in writing; operate a personal computer, pertinent software, calculator and other common office machines. This is an amendment to the specification for the class, CENTRAL ACCOUNTING ANALYST, which was approved on October 31, 1988, amended on March 12, 2008, effective March 1, 2008, amended on May 2, 2014, and is to be substituted for that specification. Approved: June 7, 2023 (date)ANNETTE L. ANDERSON Director of Human Resources PART II DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 2.105 Minimum Qualification Specifications for the Class: CENTRAL ACCOUNTING ANALYST SR-26, BU-13 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 or a related field; and • four (4) years of professional accounting work experience; and • one (1) year 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; 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. 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: PART II CENTRAL ACCOUNTING ANALYST 2 2.105 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 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 resources 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. PART II CENTRAL ACCOUNTING ANALYST 3 2.105 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. 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, CENTRAL ACCOUNTING ANALYST, which was approved on October 31, 1988, amended on March 12, 2008, effective March 1, 2008, amended on May 2, 2014 and June 7, 2023, and is to be substituted for that specification. Approved: December 11, 2023 (date) ANNETTE L. ANDERSON Director of Human Resources