Accountant-Auditor I/II/Senior

Job Description:

Accountant-Auditor I/II/Senior

Description

Job Details

Under general direction, oversees complex accounting tasks, including fiscal analysis and auditing, while providing leadership and training to staff. Under direct supervision, conducts accounting duties, interprets fiscal policies, and offers guidance to colleagues. Additionally, under direct supervision, learns and executes accounting responsibilities, gaining familiarity with fiscal policies and procedures.

Minimum Qualifications

ACCOUNTANT-AUDITOR I

Licensing and Certifications:

Possession of Certified Public Accountant license is highly desirable.

Education and Experience:

Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.

AND

One (1) year of full-time experience performing accounting, auditing, or fiscal control duties.

An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.

Additional directly related education and/or experience may be substituted.

ACCOUNTANT-AUDITOR II

Licensing and Certifications:

Possession of a Certified Public Accountant license is highly desirable.

Education and Experience:

Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.

AND

Two (2) years of full-time experience performing accounting, auditing, or fiscal control duties comparable to that of an Accountant-Auditor I with the County of Lake.

An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.

Additional directly related education and/or experience may be substituted.

ACCOUNTANT-AUDITOR SENIOR

Licensing and Certifications:

Possession of a Certified Public Accountant license is highly desirable.

Education and Experience:

Bachelor’s degree in accounting, business administration, finance, economics, or a directly related field and four (4) years of full-time experience performing accounting, auditing, and/or fiscal control activities.

Additional directly related education and/or experience may be substituted.

General Recruitment Information

This is not exhaustive of all job responsibilities. For more details, please refer to the link provided below.

To view the complete job description, you have two options: Either visit https://www.governmentjobs.com/careers/lakecountyca/classspecs or simply click on this link https://www.governmentjobs.com/careers/lakecountyca/jobs/4919140/accountant-auditor-i-ii-senior?pagetype=jobOpportunitiesJobs

The information presented in job postings, job descriptions, or recruitment materials does not form a legally binding contract, either explicit or implicit. Benefits may differ among different employee groups. The details provided in these materials are subject to change or cancellation without prior notification. Prospective employees of the County of Lake must undergo the County's pre-employment medical review program upon receiving a conditional job offer before assuming their position with the County.

Applicants may substitute relevant experience and/or education at a 2 to 1 ratio to fulfill minimum qualifications. For further details, individuals should reach out to the Human Resources department.

ADA Accommodations

Individuals in need of accommodation during the application and/or selection process under the Americans with Disabilities Act (ADA) should reach out to County of Lake Human Resources at (707) 263-2213.

The County is an Equal Opportunity-Affirmative Action Employer

Veteran's Preference

ACCOUNTANT-AUDITOR I

DEFINITION

Under direct supervision, learns and performs a variety of accounting, fiscal analysis, and auditing work in the preparation, maintenance, and analysis of County fiscal records and financial transactions; learns and applies County fiscal policies, procedures, and systems; and performs related duties as assigned.

DISTINGUISHING CHARACTERISTICS

This is the entry-level class in the Accountant-Auditor series. Incumbents perform routine accounting and auditing work requiring a general working knowledge of accounting principles and practices while learning to perform duties requiring greater complexity.

This classification is used exclusively in the Auditor-Controller’s Office.

The Accountant-Auditor I is distinguished from Accountant-Auditor II in that the latter is responsible for independently performing the full range of complex accounting, fiscal analysis, and auditing duties within the Auditor-Controller’s Office. The Accountant-Auditor series is distinguished from the Accountant series in that the incumbents are expected to perform accounting and auditing functions across vastly different governmental services, encompassing all departments within the County government.

Positions in the Accountant-Auditor series are flexibly staffed. Incumbents may advance to the higher classifications after gaining the knowledge, skill, experience, licenses, and certifications which meet the qualifications for and demonstrating the ability to perform the work of the higher-level class.

SUPERVISION RECEIVED AND EXERCISED

Receives direct supervision from assigned supervisory or management staff, depending on areas of work assignments. Exercises no direct supervision over staff. May serve as a lead to technical and administrative support staff.

EXAMPLES OF ESSENTIAL DUTIES

Class specifications are intended to present a descriptive list of the scope of duties performed by employees in this class and are not intended to reflect all duties performed within the job.

• Performs complex accounting and auditing work in the establishment and maintenance of County fiscal records.
• Maintains a variety of ledgers and journals.
• Reviews fiscal records to ensure proper disbursement of funds.
• Tracks grant funds and consolidates data.
• Maintains and balances revenue information.
• Audits financial records and prepares information for outside audits.
• Prepares a variety of financial reports and statements.
• Assists with the development and control of budget information.
• Performs special financial analysis assignments.
• Coordinates balancing of cash accounts with the banks and other responsible county departments.
• Coordinates posting of journal entries.
• Reconciles problem accounts.
• Oversees contract administration.
• Provides lead direction, work coordination, and training as assigned.
• Serves as a liaison with other government agencies, auditors, and the public.
• Researches, interprets, and complies with all County accounting policies, generally accepted accounting principles, reporting requirements, and rules and regulations of governmental accounting across multiple functions.
• Advises and assists a variety of fiscal managers, analysts, and accounting staff in other departments.
• Prepares and provides documentation for the annual audits.
• Performs verification of draft financial audit reports.
• Adjusts entries, after verification, as requested in audit reports.
• Provides County staff with a variety of information regarding fiscal processes and procedures.
• Performs coordination responsibilities regarding the county’s computerized financial management, payroll, and tax systems.
• May maintain and update the general ledger.
• May assist with coordination of property tax fiscal accounting with the Assessor’s Office and Tax Collector’s Office, as necessary.
• May prepare annual County/department cost allocation plans.
• May assist with payroll functions, as needed.
• Performs related duties as assigned.

MINIMUM QUALIFICATIONS

Knowledge of:

• Principles, practices, and methods of public and governmental accounting and financing, including budgeting and auditing and their application to operations.
• Federal, state, and local laws, rules, regulations, and policies applicable affecting the financial operations and transactions of the County.

• Auditing theory, principles, and techniques and the application thereof to government finance.

• Principles and procedures related to budgetary preparation, control, and development.
• Auditing reconciliation principles and methods.
• Principles and practices of internal and external auditing.
• County and department policies and procedures.
• Business arithmetic concepts.

• Customer service principles and techniques.
• Proper English spelling, grammar, and punctuation.

• Principles of lead direction, work coordination, and training.
• Principles and techniques for working with groups and fostering effective team interaction.

• Written and oral communications skills.
• Computers and software programs (e.g., Microsoft software applications) to conduct research, assess information, and/or prepare documentation.

Ability to:

• Perform a variety of the accounting, auditing, and financial transaction work.
• Research appropriate data to resolve problems.
• Monitor and update fiscal records.
• Prepare, gather, organize, analyze, and present a variety of financial information and reports.

• Perform accurate arithmetic, financial, and statistical computations.
• Establish and maintain a variety of filing, recordkeeping, and tracking systems.
• Regularly work well under pressure, meeting critical deadlines.
• Deal tactfully and courteously with the public and other staff.
• Provide lead direction, work coordination, and training, as assigned.
• Communicate clearly and concisely, both orally and in writing.

• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
• Utilize a computer, relevant software applications, and/or other equipment as assigned to perform a variety of work tasks.

Licensing and Certifications:
Possession of Certified Public Accountant license is highly desirable.

Education and Experience:

Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.

AND

One (1) year of full-time experience performing accounting, auditing, or fiscal control duties.

An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.

Additional directly related education and/or experience may be substituted.

ACCOUNTANT-AUDITOR II
DEFINITION
Under direct supervision, performs a variety of accounting, fiscal analysis, and auditing work in the preparation, maintenance, and analysis of County fiscal records and financial transactions; interprets and applies County fiscal policies, procedures, and systems; provides lead direction, work coordination, and training for other staff, as assigned; and performs related duties as assigned.
DISTINGUISHING CHARACTERISTICS
This is the journey-level class in the Accountant-Auditor series. Incumbents independently perform a variety of accounting and auditing work requiring substantial knowledge and background. Incumbents exercise discretion and judgment in the performance of duties.

This classification is used exclusively in the Auditor-Controller’s Office.

The Accountant-Auditor series is distinguished from the Accountant series in that the incumbents are expected to perform accounting and auditing functions across vastly different governmental services, encompassing all departments within the county government.
SUPERVISION RECEIVED AND EXERCISED
Receives direct supervision from assigned supervisory or management staff, depending on areas of work assignments. Exercises no supervision over staff. May provide lead direction, work coordination, and training to technical staff, as assigned.
EXAMPLES OF ESSENTIAL DUTIES
Class specifications are intended to present a descriptive list of the scope of duties performed by employees in this class and are not intended to reflect all duties performed within the job.

• Performs the complex accounting and auditing work in the establishment and maintenance of County fiscal records.
• Maintains a variety of ledgers and journals.
• Reviews fiscal records to ensure proper disbursement of funds.
• Tracks grant funds and consolidates data.
• Maintains and balances revenue information.
• Audits financial records and prepares information for outside audits.
• Prepares a variety of financial reports and statements.
• Assists with the development and control of budget information.
• Performs special financial analysis assignments.
• Coordinates balancing of cash accounts with the banks and other responsible county departments.
• Coordinates posting of journal entries.
• Reconciles problem accounts.
• Oversees contract administration.
• Provides lead direction, work coordination, and training, as assigned.
• Serves as a liaison with other government agencies, auditors, and the public.
• Interprets and applies all county accounting policies, generally accepted accounting principles and all rules and regulations of governmental accounting across multiple functions.
• Advises and assists a variety of fiscal managers, analysts, and accounting staff in other departments.
• Prepares and provides documentation for the annual audits.
• Performs verification of draft financial audit reports.
• Adjusts entries, after verification, as requested in audit reports.
• Provides other County staff with a variety of information regarding fiscal processes and procedures.
• May assist with coordination of property tax fiscal accounting with the Assessor’s Office and Tax Collector’s Office, as necessary.
• Performs some coordination responsibilities regarding the county’s computerized financial management, payroll, and tax systems.
• May maintain and update the general ledger.
• May prepare annual County/department cost allocation plans.
• May assist with payroll functions, as needed.
• Performs related duties as assigned.

MINIMUM QUALIFICATIONS
Knowledge of:

• Principles, practices, and methods of public and governmental accounting and financing, including budgeting and auditing and their application to operations.
• Federal, state, and local laws, rules, regulations, and policies applicable affecting the financial operations and transactions of the County.

• Auditing theory, principles, and techniques and the application thereof to government finance.

• Principles and practices of financial analysis, auditing, and reporting.
• Auditing reconciliation principles and methods.

• Principles and practices of internal and external auditing.

• County and department policies and procedures.
• Business arithmetic concepts.

• Customer service principles and techniques.
• Proper English spelling, grammar, and punctuation.

• Principles of lead direction, work coordination, and training.
• Written and oral communications skills.
• Computers and software programs (e.g., Microsoft software applications) to conduct research, assess information, and/or prepare documentation.
• Principles and techniques for working with groups and fostering effective team interaction

Ability to:

• Perform a variety of complex accounting, auditing, and financial transaction work.
• Understand and apply all applicable laws, codes, regulations, policies, and procedures.
• Analyze financial data and draw sound conclusions.
• Prepare, gather, organize, analyze, and present a variety of financial information and reports.
• Perform accurate arithmetic, financial, and statistical computations.
• Monitor and update fiscal records.
• Communicate effectively, both orally and in writing
• Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
• Deal tactfully and courteously with the public and other staff.
• Provide lead direction, work coordination, and training, as assigned.
• Utilize a computer, relevant software applications, and/or other equipment as assigned to perform a variety of work tasks.
• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Licensing and Certifications:
Possession of a Certified Public Accountant license is highly desirable.

Education and Experience:

Equivalent to an Associate degree from an accredited college with major coursework in accounting, business administration, finance, economics, or a closely related field.

AND

Two (2) years of full-time experience performing accounting, auditing, or fiscal control duties comparable to that of an Accountant-Auditor I with the County of Lake.

An accounting certificate is considered equivalent to an Associate degree if the number of units completed is equivalent to 60 semester units.

Additional directly related education and/or experience may be substituted.

ACCOUNTANT-AUDITOR, SENIOR

DEFINITION

Under general direction, performs a variety of the most complex accounting, fiscal analysis, and auditing work in the preparation, maintenance, and analysis of county fiscal records and financial transactions; interprets and applies county fiscal policies and procedures; provides lead direction, work coordination and training for other staff; and performs related duties as assigned.

DISTINGUISHING CHARACTERISTICS

This is the advanced-level class in the Accountant-Auditor series. Incumbents are assigned exclusively to the Auditor-Controller’s Office.

Incumbents have a greater degree of independence and lead work responsibility than individuals assigned to the lower-level classes. Incumbents are distinguished by their responsibility for conducting a variety of the most complex accounting and auditing work requiring substantial knowledge and background.

SUPERVISION RECEIVED AND EXERCISED

Receives general supervision from management staff, depending on areas of work assignments. Provides lead direction, work coordination, and training, as assigned.

EXAMPLES OF ESSENTIAL DUTIES

Class specifications are intended to present a descriptive list of the scope of duties performed by employees in this class and are not intended to reflect all duties performed within the job.

• Performs the most complex accounting and auditing work in the establishment and maintenance of County fiscal records.
• Maintains a variety of ledgers and journals.
• Reviews fiscal records to ensure proper disbursement of funds.
• Tracks grant funds and consolidates data.
• Maintains and balances revenue information.
• Audits financial records and prepares information for outside audits.
• Prepares a variety of financial reports and statements.
• Assists with the development and control of budget information.
• Performs special financial analysis assignments.
• Coordinates balancing of cash accounts with the banks and other responsible county departments.
• Coordinates posting of journal entries.
• Reconciles problem accounts.
• Oversees contract administration.
• Provides lead direction, work coordination, and training, as assigned.
• Serves as a liaison with other government agencies, auditors, and the public.
• Interprets and applies all county accounting policies, generally accepted accounting principles and all rules and regulations of governmental accounting across multiple functions.
• Advises and assists a variety of fiscal managers, analysts, and accounting staff in other departments.
• Prepares and provides documentation for the annual audits.
• Performs verification of draft financial audit reports.
• Performs adjusting entries, after verification, as requested in audit reports.
• Provides other county staff with a variety of information regarding fiscal processes and procedures.
• Performs some coordination responsibilities regarding the county’s computerized financial management, payroll, and tax systems.
• May maintain and update the general ledger.
• May prepare annual county/department cost allocation plans.
• May assist with payroll functions, as needed.
• May assist with coordination of property tax fiscal accounting with the Assessor’s Office and Tax Collector’s Office, as necessary.
• Performs related duties as assigned.

QUALIFICATIONS

Knowledge of:

• Federal, state and local laws, rules, regulations, and policies applicable affecting the financial operations and transactions of the County.
• Principles, practices, and methods of public and governmental accounting and financing, including budgeting and auditing and their application to operations.

• Auditing theory, principles, and techniques and the application thereof to government finance.

• Principles and practices of financial analysis, auditing, and reporting.
• County and department policies and procedures.
• Business arithmetic concepts.
• Customer service principles and techniques.
• Applicable business equipment, databases, and software applications, as assigned.
• Proper English spelling, grammar, and punctuation.
• Principles of lead direction, work coordination, and training.

Ability to:

• Provide lead direction, work coordination, and training, as assigned.
• Perform a variety of the most complex accounting, auditing, and financial transaction work.
• Analyze, interpret, and apply Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB).
• Analyze financial data and draw sound conclusions.
• Prepare, gather, organize, analyze, and present a variety of financial information and reports.
• Perform accurate arithmetic, financial, and statistical computations.
• Monitor and update fiscal records.
• Communicate effectively.
• Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
• Deal tactfully and courteously with the public and other staff.
• Constantly demonstrate cooperative behavior with colleagues, supervisors, customers, and clients.
• Utilize a computer, relevant software applications, and/or other equipment as assigned.
• Provide lead direction, work coordination, and training, as assigned.

Licensing and Certifications:

Possession of a Certified Public Accountant license is highly desirable.

Education and Experience:

Bachelor’s degree in accounting, business administration, finance, economics, or a directly related field and four (4) years of full-time experience performing accounting, auditing, and/or fiscal control activities.

Additional directly related education and/or experience may be substituted.

WORKING CONDITIONS, ADA AND OTHER REQUIREMENTS The County of Lake is The County of Lake is an equal opportunity employer and will comply with its obligations under the law to provide equal employment opportunities to qualified individuals with disabilities. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential job functions.

Incumbents generally work in a typical office environment with adequate light and temperature. There may be occasional exposure to extreme temperatures, loud noise, fumes, noxious odors, dust, mist, gases, and poor ventilation; underground, confined, or restricted workspaces; and heights more than five stories above ground level. Incumbents may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.

Positions in this class typically require sitting, stooping, kneeling, crouching, reaching, standing, walking, pushing, pulling, lifting, fingering, grasping, talking, hearing, seeing, and repetitive motions.

Sedentary Work: Exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally and all other sedentary criteria are met.

Light Work: Exerting up to 25 pounds of force occasionally, and/or up to 10 pounds of force frequently, and/or a negligible amount of force constantly to move objects. If the use of arm and/or leg controls requires exertion of forces greater than that for Sedentary Work and the worker sits most of the time, the job is rated for light work.

A successful candidate will be required to submit to and pass a background check prior to the appointment. Depending upon the position and/or assigned department, the background check may include but is not limited to civil and criminal history check, reference check, Live Scan, and/or credit check (as allowed under state law).

Positions in this class may require local and statewide travel as necessary.

Disaster Service Workers: As members of the County of Lake Emergency Services Organization, all Lake County employees are designated as Disaster Service Workers during a proclaimed emergency and may be required to perform certain emergency services at the direction of the department and / or County.

The contents of this class specification shall not be construed to constitute any expressed or implied warranty or guarantee, nor shall it constitute a contract of employment. The County of Lake assumes no responsibility beyond the general accuracy of the document, nor does it assume responsibility for any errors or omissions in the information contained herein. The contents of this specification may be modified or revoked without notice. Terms and conditions of employment are determined through a “meet and confer” process and are subject to the Memorandum of Understanding currently in effect.

RETIREMENT - County employees are members of the California Public Employee Retirement system (CalPERS).CalPERS provides a defined benefit pension at retirement for County employees.The pension formulas and employee contribution amounts may vary by bargaining unit, date of hire, prior qualifying service, and classification. Please contact Human Resources for more information.

HEALTH AND INSURANCE BENEFITS - Medical, dental, hospital, vision, life and disability coverage is available to employees and their dependents. The County contributes $1,500 of the monthly premiums for the insurance plan options.

VACATION ACCRUAL may be adjusted for current city or county government employees.

VACATION - 80 hours per year during the first five years of service, 120 hours per year after five years, and additional accruals based on years of service beyond fifteen years. Pro-rated for part-time employees.

SICK LEAVE - Accrues at a rate of 96 hours per year. Pro-rated for part-time employees.

HOLIDAYS- An average of twelve paid 8-hour holidays per year. Pro-rated for part-time employees.

SALARY - Lake County has an adopted salary schedule. The salary range for most classifications is in five increments with a provision for longevity increases. Appointments are normally made at the first step of the salary range.

SOCIAL SECURITY - County employees participate in Social Security.

CALIFORNIA STATE DISABILITY INSURANCE - SDI is available to some County employees.

DEFERRED COMPENSATION PLANS and CREDIT UNION MEMBERSHIPS are available to County employees.

Closing Date/Time: 5/4/2025 5:00 PM Pacific

Salary:

$55,328.00 - $81,952.00 Annually