ACCOUNTANT/AUDITOR III

Accountant/Auditor III: This is the advanced journey-level classification in the professional accountant/auditor series in which incumbents are expected to perform highly complex and technical accounting and auditing duties. This level requires comprehensive understanding of and the ability to direct one or more major accounting program areas; and, responsibilities of this level may have a considerable consequence of error. Incumbents must possess a full understanding of applicable policies, procedures and work methods associated with assigned duties. Depending on the position assignment, incumbents may be required to supervise subordinate professional accountants and accounting support staff.

Receives general supervision from assigned supervising staff or the Finance Manager. May provide direct or lead supervision over assigned staff, including the preparation of employee performance evaluations.

(The following is a representative sample of the KSA's necessary to perform the essential duties of the position.)

Knowledge of:
• Principles and practices of municipal government accounting, auditing and budgeting;
• Principles and practices of revenue forecasting;
• Principles and practices of automated financial systems; basic billing and collection procedures;
• Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS);
• Mathematic principles;
• Methods and techniques of supervision, training and motivation;
• Methods and techniques of scheduling work assignments;
• Applicable federal, state and local laws, codes and regulations including MTC's policies and procedures related to transportation programs;
• Methods and techniques for record keeping and report preparation and writing;
• Proper English, spelling and grammar;
• Occupational hazards and standard safety practices; and
• Office practices, methods and equipment, including a computer and applicable software.

Skill to:
• Operate an office computer and a variety of word processing, spreadsheet and software applications, including financial and accounting programs;
• Operate a 10-key calculator by touch.

Ability to:
• Analyze, post, balance and reconcile financial data, ledgers and accounts;
• Prepare a variety of budgets, financial statements, reports and analyses;
• Plan, organize and coordinate a variety of fiscal activities and programs;
• Examine and verify financial documents, reports and transactions;
• Investigate, analyze and evaluate fiscal operations and problems;
• Perform mathematical calculations quickly and accurately;
• Make adjustments to standard operating procedures to improve effectiveness and comply with regulatory changes as appropriate;
• Assist with budget development and monitoring;
• Ensure proper authorization and documentation for disbursements and other transactions;
• Interpret, explain and apply applicable laws, codes and regulations relating to municipal operations and investments;
• Use initiative and sound judgment within established procedural guidelines;
• Plan, organize, monitor, evaluate, direct and train staff;
• Observe safety principles and work in a safe manner;
• Communicate clearly and concisely, both orally and in writing; and
• Establish and maintain effective working relationships.

(The following are minimum qualifications necessary for entry into the classification.)

An appropriate combination of education and experience that has provided the required knowledge, skills and abilities is qualifying. A typical way of obtaining the required qualifications is:

Education: A Bachelor's degree in accounting, public administration, business administration, finance or related field, including completion of a minimum of 24-semester hours in accounting (a Master's degree in an applicable discipline is highly desirable); and

Experience: Five years of increasingly complex and responsible accounting and auditing experience, with demonstrated proficiency serving as functional lead for two major accounting program areas; including the equivalent of two years as an Accountant/Auditor II in MTC.

License/Certificate:
Possession of a valid California Class C driver's license and a safe driving record, or the ability to provide alternate transportation which is approved by the appointing authority.

(include but are not limited to the following)

• Perform advanced professional level accounting or auditing duties, and complex financial research and analysis, developing and analyzing fiscal statements and records; prepares financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and governmental accounting standards; record and report financial transactions and budgetary controls for assigned funds and departments; prepare financial reports, statements, audit reviews, analyses and annual work papers.

• Coordinate, plan and direct two or more financial activities, including auditing, accounts payable, payroll and maintenance of the general ledger; initiate funds transfers as necessary; prepare and review journal entries; analyze and reconcile general ledger accounts; maintain trial balance, verify account balances and prepare financial reports.

• Promote effective control of reasonable costs by examining and evaluating the adequacy and effectiveness of MTC's system of internal control and the quality of operations; plan and implement internal audits of MTC's operations; provide MTC staff and departments with analyses, appraisals, recommendations, counsel and information concerning the accuracy, validity and propriety of agency operations and activities; analyze and forecast revenues; review methods of safeguarding assests; determine conformity with agency, state and federal regulations.

• Audit documents, record and report to substantiate transactions, proper reporting and classification of data; prepare written reports of audits with suggested changes or improvements when necessary; review systems for ensuring compliance with policies, plan procedures, laws and regulations.

• Audit consultant operations by documenting and evaluating the control environment, accounting system, management systems and internal control for recording financial transactions.

• Analyze financial trends; makes financial projections; supervises and assist in the preparation of financial statements, general and subsidiary ledgers, supporting schedules and other financial and statistical reports; prepare work papers, financial statements and various reports for federal and state agencies, as well as for internal accounting.

• Set up and maintain financial records and accounts for various federal, state and local grants; perform grant accounting and prepares and submits required annual financial reports; maintain complete accounting records on federal, state and other funding sources; perform associated functions for grants in the grant application process, grant acceptance, budget adjustments, grant billings and audits.

• Review accounting documents to ensure accuracy of information and makes correcting entries as required; examine supporting documentation to establish proper authorization and conformance with agreements, contracts and federal, state and local laws, codes and regulations.

• Direct the reconciliation of bank accounts; participates in the posting, balancing and reconciliation of accounts; prepare cash ledgers and supporting schedules; research and analyze transactions to determine available funds and resolve budget problems.

• Perform job cost allocation and distribution; maintain job cost modules; review revenue agreements; match revenue to expenditures; make budget-to-actual comparisons.

• Prepare the annual audit plan; make changes to the audit plan as necessary; prepare Internal Audit Budget; prepare work papers for annual fiscal audit; prepare monthly financial statements; perform annual year-end closing functions.

• Provide technical, functional, direct and indirect supervision as necessary; trains staff.

• Perform system administrator functions for accounting systems; set up new passwords, generate account numbers; review system reports; post entries to accounting modules; perform monthly closing functions; run month end reports; trouble-shoot and communicate with external system support group; coordinate software upgrades; develop and maintain user-defined reports.

• Review reports for accuracy; maintain files; prepare written reports and recommendations; make oral presentations; attend meetings related to assignments.

• Analyze accounting and reporting requirements, make staff assignments and communicate effectively with appropriate personnel when new interfaces or programs are needed to handle new tasks.

• Establish positive working relationships with those contacted during the course of work.

• Perform other duties as required.