Pay Grade: 24



This is entry-level professional accounting work in the review, maintenance and control of financial records and fiscal expenditures.

Work involves the performance of a limited variety of accounting and related fiscal management 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 B: Average - Where the employee is confronted with a variety of duties susceptible to different methods of solution which, in turn, places a correspondingly higher demand upon resourcefulness and concentration. Positions which require the analysis and evaluation of raw data and the rendering of conclusions would, in many instances, fall into this category.

Complexity - LEVEL C: Work is of a standardized nature that may involve a variety of duties. Analytical thought becomes more important at this level due to increased data and changing situations. Tasks usually have several steps, some of which may not be directly related. Alternatives may exist for processes or methods to be used in solving problems. Workers at this level exercise a moderate amount of independent judgment. Work is controlled by routine review and reporting to or consultation with supervisors. When guidelines exist at this level, they tend to be more complicated or technical in nature requiring careful interpretation.

Consequences of Actions and Decisions - LEVEL C: Consequences of actions or decisions at this level are limited in scope and effect as the work is reviewed occasionally. Errors may cause moderate inefficiency. Costs due to errors may be significant.

Contacts - LEVEL B: The purpose of the contact is to plan, coordinate and advise on work efforts, interpret guidelines or instructions, elicit opinions or give guidance on the basis of facts to resolve common issues or problems when the information is not sensitive in nature or the individuals or groups are working toward mutual goals and have basically cooperative attitudes. Well developed communication skills are required.

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 B: Involves functional leadership responsibility. As a "senior worker", performing essentially the same or similar work as those overseen, responsibility includes training, instructing, scheduling and reviewing. As a "project leader" may be responsible for a phase(s) of a single project which includes planning, coordinating and reviewing the work of others. This level may also involve limited administrative responsibility such as participating in the evaluation of work performance.

Distinguishing Features

Differs from the Accounting Specialist which involves the performance of a wide variety of paraprofessional accounting and bookkeeping task to summarize, classify and reconcile financial records and to determine compliance with accounting standards and principles.

Differs from the Accountant II which involves full-performance accounting work performing a wide variety of accounting and related fiscal management tasks.


Compiles financial data necessary to develop departmental budgets; completes annual budgets for departments in conjunction with department heads utilizing instructions from the Budget Division; provides budgetary information for Legislative Research and Post Audit; reviews fund controls and departmental or organizational budgets to ensure positive balances.

Reviews personnel transactions while monitoring salary expenditures to assure adequate funding. Reviews payroll reports to ensure correct payments, deductions and withholdings. Reviews and monitors all travel expenditures and reimbursements, ascertains that all transactions are in accordance with pertinent laws and regulations.

Audits and reviews purchase requisitions; reviews nomenclature and procedures for compliance with state accounting system requirements; records and monitors general and capital improvement expenditures; verifies and corrects object codes; checks requisition amounts against departmental budgets; recommends necessary corrections.

Develops, implements, and administers automated or manual inventories of capital equipment, property and supplies. Reconciles physical inventory records; maintains inventory monitoring system.

Reconciles bank statements and other records with agency or organizational accounts and budgets. Assists a higher level accountant in preparation for the completion of annual fiscal closing and the resultant budgetary documents and reports.

May supervise the work of paraprofessional and clerical employees.



*Knowledge of accounting principles, practices and standards.

Knowledge of generally accepted accounting principles (GAAP), practices and standards.

Knowledge of budget and procurement practices and procedures.

Knowledge of the principles and techniques of supervision.

Knowledge of computerized accounting software.


Ability to analyze and interpret financial report information and to take the appropriate corrective action.

*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 read, comprehend and apply pertinent laws, rules and regulations.

*Ability to detect and reconcile discrepancies in financial records.

*Ability to use calculators, personal computers and application software.

*Necessary at Entry


One year of experience in professional accounting/auditing work. Education may be substituted for experience as determined relevant by the agency.

NC:   06/94
REV: 12/95
REV: 01/97
REV: 10/98
REV: 02/00
REV: 08/05
REV: 06/08