ACCOUNTANT IV4002A1 Pay Grade: 30 DEFINITION OF WORK Summary This is supervisory or advanced administrative professional accounting work. Work involves the management of a comprehensive accounting program within an agency; supervision of the day-to-day operations of a functional unit or section within an extensive fiscal operation; or the performance of advanced specialized accounting tasks. Standard Classification Factors Supervision Received - LEVEL C: "Under direction..." Employees at this level usually receive a general outline of the work to be performed and are generally free to develop their own sequences and methods within the scope of established policies. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is periodically checked for progress and conformance to established policies and requirements. Difficulty - LEVEL C: Considerable - Duties which require a high degree of concentration because of the many factors which must be considered and weighed before a decision can be reached. Usually positions that require planning, developing, and coordinating programs and directing fairly large groups of people fall into this category. Complexity - LEVEL D: Work is of a diversified nature that usually involves multiple, unrelated steps. Analytical thought is necessary for dealing with complex data and situations. Work often involves a variety of unrelated processes and may require planning or carrying out a sequence of actions or both. Several alternatives usually exist at this level for approaching problems or situations. Workers at this level exercise a considerable amount of independent judgment. Work is controlled by occasional review and by reporting to or consultation with supervisors or superiors. When guidelines exist at this level, they are usually broadly defined or technical requiring careful analysis and interpretation. Consequences of Actions and Decisions - LEVEL D: Consequences of actions or decisions at this level are significant as the work may be rarely if ever reviewed, making errors difficult to detect. Errors may cause major program failure or a high degree of confusion. Injuries to others due to errors are serious or incapacitating or both and costs due to errors are substantial. Contacts - LEVEL C: The purpose of the contact is to influence, motivate, conduct interviews, make formal presentations or counsel to achieve common understanding or solutions to problems when the information is sensitive in nature or the individuals or groups are skeptical or uncooperative. Communication techniques and well developed communication skills become an important requirement at this level. Physical Demands - LEVEL A: The work is predominantly sedentary and requires minimal or negligible physical exertion. The employee is normally seated; however, the nature of the work allows for periods of standing or walking at will. Environmental Conditions - LEVEL A: The work environment involves normal everyday hazards or discomforts typical of offices, meeting and training rooms, or libraries. Comfortable levels of temperature, ventilation, lighting and sound are inherent in the work environment. Exposure to deviations from pleasant environmental conditions is only occasional. The likelihood of injury is remote. Supervision/Leadership - LEVEL D: Involves administrative supervision responsibility. As a "first line supervisor", the primary responsibility involves scheduling, supervising and evaluating employees who perform the same or similar work. Responsible for recommending hiring and disciplinary actions to a higher level of authority. As a "project manager" may direct the activities of project leaders to develop plans and criteria and to evaluate progress and results for one or more projects. Distinguishing Features Differs from the Accountant III which involves advanced accounting work in directing an accounting sub-system or fiscal activity, such as the general ledger, purchasing or grant funding; assisting in the administration of an extensive accounting or fiscal management program; or performing specialized accounting tasks. Differs from the Accountant V which involves managerial and accounting work in directing extensive accounting or fiscal operations in an agency or a section in a large fiscal operation. EXAMPLES OF WORK PERFORMED Supervises internal accounting of all receipts and expenditures of a large financial operation; assigns and supervises the auditing of invoices and vouchers for accuracy, propriety, and requisite authority; maintains internal control system. Develops non-standard reports and statements such as cash forecasts reflecting the interrelation of accounting, cost budgeting, program cost or comparable information; identifies trends or deviations from standards; evaluates and predicts the effects of changes in operating programs/systems; identifies management informational needs and refines account structures or reports accordingly. Supervises the compilation of financial data necessary for budget preparation and annual reports; works with vendors, federal agencies, political subdivisions on complex issues; may be responsible for completion of the agency's annual budget. Develops solutions to operational problems and proposes changes in complex accounting systems; assists subordinates in the resolution of difficult accounting problems; responds to inquiries pertaining to accounting procedures and policies. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of generally accepted accounting principles (GAAP), practices and standards. Knowledge of governmental accounting and fiscal administration. Knowledge of budget and procurement practices and procedures. Knowledge of the principles and techniques of supervision. Knowledge of computerized accounting software. Abilities *Ability to plan and direct a program of accounting and fiscal services and controls. *Ability to analyze and interpret financial report information and to take the appropriate corrective action. *Ability to evaluate and modify accounting systems, procedures, records and controls. *Ability to establish and maintain effective working relationships with coworkers and representatives of other agencies or departments. *Ability to organize and clearly express information in concise written form. *Ability to evaluate the soundness of financial practices and the compliance with state laws and regulations. Ability to use personal computers and application software. *Necessary at Entry MINIMUM REQUIREMENTS: Four years of experience in professional accounting/auditing work. Education may be substituted for experience as determined relevant by the agency. NC: 06/94 |