County of Humboldt
Accountant Auditor I/II - Auditor-Controller
County of Humboldt, Eureka, California, us, 95502
Accountant‑Auditor I/II - Office of the Auditor‑Controller
The Auditor‑Controller is the Chief Accounting Officer of the County of Humboldt. The office is responsible for keeping and maintaining the county's chart of accounts and internal controls.
Job Highlights
Posting Journals
Reconciliation of Accounts
Fund Accounting
Modified Accrual Accounting
Work Location 825 Fifth Street, Room 126, Eureka, CA, 95501.
Work Hours Monday - Friday, 8am - 5pm with an hour lunch.
Definition Under general supervision, performs professional accounting and auditing work related to the maintenance of County accounting records and preparation of various accounting and audit reports; performs related work as assigned.
Distinguishing Characteristics Accountant/Auditor I is the entry level class of the professional accounting and auditing series. Initially under close supervision, incumbents perform more routine duties while learning County policies and procedures and becoming familiar with a variety of departmental systems and practices. As experience is gained, duties become more diversified and are performed under more general supervision. This class is alternately staffed with Accountant/Auditor II and incumbents may advance to the higher level after gaining experience and demonstrating proficiency which meet the qualifications of the higher‑level class.
Accountant/Auditor II is the journey level class in the professional accounting and auditing series. Positions in this class are expected to independently perform the full range of accounting/auditing duties. Successful performance requires a thorough knowledge of governmental accounting procedures, the ability to exercise sound independent judgment within established guidelines and a skill in directing the work of others. This class is distinguished from Assistant Auditor‑Controller which is the first full supervisory level of the series with responsibility for all general accounting and financial reporting functions.
Responsibilities
Reviews accounting documents to ensure accuracy of information and calculations and makes correcting entries as required.
Examines supporting documentation to establish proper authorization and conformance with agreements, contracts, and County, state and federal regulations.
Prepares and maintains control and subsidiary accounting records involving a variety of transactions and accounts.
Prepares trial balances and financial reports; coordinates and calculates month‑end and year‑end closings.
Prepares journal entries and periodic reconciliations of general ledger, journal, subsidiary accounts and bank statements.
Compiles and prepares financial statements, general and subsidiary ledgers and supporting schedules.
Maintains expenditure and budgetary control accounts.
Provides grant accounting and prepares the annual financial report for State Controller's office.
Develops, prepares and reviews departmental and divisional budgets; coordinates and reviews cost accounting system maintenance.
Reviews, analyzes and adjusts budgets for departmental, County and/or special district funds; conducts annual audit of special districts.
Audits departmental records to ensure compliance with fiscal policies, audits all revenue sharing funds for County or community agencies using County funds, and/or performs special audits as requested.
Apportions monies to various accounts including secured, unsecured, impounded, redeemed and other taxes.
Reviews and approves claims for referral of tax monies and prepares claims for reimbursement from various State departments or agencies.
Computes or supervises the computation of tax rates for County, schools and special County districts, and apportions tax collections to appropriate funds.
Performs and conducts special accounting studies or projects relating to County finances such as the Cost Allocation Plan.
Prepares reimbursement claims for court‑related expenditures, child custody or other state mandatory programs.
Analyzes programs and legislation to determine fiscal and budgetary impact; prepares budgetary appropriation transfers and supplemental budgets.
Reviews and recommends modifications to accounting systems and procedures.
Provides technical support to outside auditors and governmental program auditors.
Qualifications NOTE: The level and scope of the knowledge and skills listed below are related to job duties as defined under Distinguishing Characteristics.
Knowledge of
Principles, practices and terminology of general, fund and government auditing, accounting and budgeting.
Principles and practices of business data processing, particularly as related to the processing of accounting information.
Applicable laws regulating public fiscal operations.
Budgeting principles and terminology.
Basic auditing and reconciliation principles and methods.
Skill in
Analyzing, balancing, reviewing, interpreting and reconciling financial reports and transactions.
Verifying the accuracy of financial data and information.
Ensuring proper authorization and documentation for disbursements and other transactions.
Preparing clear, concise and complete financial reports and statements as well as audit reports and audit workpapers.
Exercising sound independent judgment within established procedural guidelines.
Using business data processing software to maintain accounting records and generate reports.
Making accurate mathematical and statistical calculations.
Maintaining accurate records and files.
Establishing and maintaining effective working relationships with those contacted in the course of work.
Desirable Education and Experience Accountant/Auditor I: Equivalent to graduation from a four‑year college or university with major coursework in accounting, finance, business administration, economics, or a closely related field which has included at least eighteen units of accounting coursework.
Accountant/Auditor II: In addition to the above, two years of governmental or public agency accounting experience at a level equivalent to the County's class of Accountant/Auditor I.
How to Apply A complete, original application must be filed for each position you are interested in applying for. Applicants must apply online through the County’s automated application system at https://www.governmentjobs.com/careers/humboldtcountyca. Applications must be submitted no later than the final filing date and time listed on the job flyer. It is important that your application shows all the relevant education and experience you possess. Human Resources staff does not consider or review resumes or attachments. Incomplete applications will be rejected.
Selection Procedure The County utilizes a set of rules to ensure that our hiring processes are fair and equitable. Applications will be screened and those considered qualified will be invited to appear for an oral and/or written examination. Meeting the requirements does not guarantee inclusion into the selection process. Depending on the number of applications received, the selection process may consist of additional application screening, written and/or practical exam(s), oral interview, or any combination thereof.
Our Commitment to Diversity, Equity, and Inclusion Research indicates that individuals in protected classes can be less likely to submit a job application. The County of Humboldt is dedicated to building a diverse, inclusive, and authentic workplace where our employees are free to bring their full selves to work each day in an environment that allows them to reach their full potential.
Reasonable Accommodations The County of Humboldt is committed to providing equal access and opportunities in its programs, activities, and employment, and does not discriminate on the basis of mental or physical disabilities. If invited to an examination and you are in need of a reasonable accommodation, please contact Human Resources immediately at 707‑476‑2349.
Equal Opportunity Employer The county is an equal opportunity employer. We enthusiastically accept our responsibility to make employment decisions without regard to race, religion or religious creed, color, age, sex, sexual orientation, national origin, ancestry, marital status, medical condition, mental or physical disability, military service, or any other classification protected by federal, state, or local laws or ordinances.
Medical Examination A pre‑employment medical examination provided by the County may be required upon offer of employment.
Other Examinations Some positions also require psychological evaluation and/or extensive background investigation.
Licenses Some classifications require possession of valid professional and/or technical licenses. Some classifications may require a valid California driver’s license.
Probationary Period Persons appointed to regular County positions serve a probationary period. This is normally six (6) months but could be up to one (1) year. All designated safety employees serve a one‑year probationary period.
Employment Eligibility It is the County’s intention to hire only those workers who are authorized to work in the United States, pursuant to the Immigration Act of 1990. If you are offered employment, you will be required to verify your eligibility to work in the United States.
Disaster Service Workers All County of Humboldt employees are designated Disaster Service Workers through state and local law. Employment with the County requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker‑related training as assigned, and to return to work as ordered in the event of an emergency.
Legal Disclaimer The provisions of this bulletin do not constitute an express or implied contract. The County of Humboldt reserves the right to make necessary modifications to the examination plan in accordance with the Humboldt County Merit System rules.
#J-18808-Ljbffr
Job Highlights
Posting Journals
Reconciliation of Accounts
Fund Accounting
Modified Accrual Accounting
Work Location 825 Fifth Street, Room 126, Eureka, CA, 95501.
Work Hours Monday - Friday, 8am - 5pm with an hour lunch.
Definition Under general supervision, performs professional accounting and auditing work related to the maintenance of County accounting records and preparation of various accounting and audit reports; performs related work as assigned.
Distinguishing Characteristics Accountant/Auditor I is the entry level class of the professional accounting and auditing series. Initially under close supervision, incumbents perform more routine duties while learning County policies and procedures and becoming familiar with a variety of departmental systems and practices. As experience is gained, duties become more diversified and are performed under more general supervision. This class is alternately staffed with Accountant/Auditor II and incumbents may advance to the higher level after gaining experience and demonstrating proficiency which meet the qualifications of the higher‑level class.
Accountant/Auditor II is the journey level class in the professional accounting and auditing series. Positions in this class are expected to independently perform the full range of accounting/auditing duties. Successful performance requires a thorough knowledge of governmental accounting procedures, the ability to exercise sound independent judgment within established guidelines and a skill in directing the work of others. This class is distinguished from Assistant Auditor‑Controller which is the first full supervisory level of the series with responsibility for all general accounting and financial reporting functions.
Responsibilities
Reviews accounting documents to ensure accuracy of information and calculations and makes correcting entries as required.
Examines supporting documentation to establish proper authorization and conformance with agreements, contracts, and County, state and federal regulations.
Prepares and maintains control and subsidiary accounting records involving a variety of transactions and accounts.
Prepares trial balances and financial reports; coordinates and calculates month‑end and year‑end closings.
Prepares journal entries and periodic reconciliations of general ledger, journal, subsidiary accounts and bank statements.
Compiles and prepares financial statements, general and subsidiary ledgers and supporting schedules.
Maintains expenditure and budgetary control accounts.
Provides grant accounting and prepares the annual financial report for State Controller's office.
Develops, prepares and reviews departmental and divisional budgets; coordinates and reviews cost accounting system maintenance.
Reviews, analyzes and adjusts budgets for departmental, County and/or special district funds; conducts annual audit of special districts.
Audits departmental records to ensure compliance with fiscal policies, audits all revenue sharing funds for County or community agencies using County funds, and/or performs special audits as requested.
Apportions monies to various accounts including secured, unsecured, impounded, redeemed and other taxes.
Reviews and approves claims for referral of tax monies and prepares claims for reimbursement from various State departments or agencies.
Computes or supervises the computation of tax rates for County, schools and special County districts, and apportions tax collections to appropriate funds.
Performs and conducts special accounting studies or projects relating to County finances such as the Cost Allocation Plan.
Prepares reimbursement claims for court‑related expenditures, child custody or other state mandatory programs.
Analyzes programs and legislation to determine fiscal and budgetary impact; prepares budgetary appropriation transfers and supplemental budgets.
Reviews and recommends modifications to accounting systems and procedures.
Provides technical support to outside auditors and governmental program auditors.
Qualifications NOTE: The level and scope of the knowledge and skills listed below are related to job duties as defined under Distinguishing Characteristics.
Knowledge of
Principles, practices and terminology of general, fund and government auditing, accounting and budgeting.
Principles and practices of business data processing, particularly as related to the processing of accounting information.
Applicable laws regulating public fiscal operations.
Budgeting principles and terminology.
Basic auditing and reconciliation principles and methods.
Skill in
Analyzing, balancing, reviewing, interpreting and reconciling financial reports and transactions.
Verifying the accuracy of financial data and information.
Ensuring proper authorization and documentation for disbursements and other transactions.
Preparing clear, concise and complete financial reports and statements as well as audit reports and audit workpapers.
Exercising sound independent judgment within established procedural guidelines.
Using business data processing software to maintain accounting records and generate reports.
Making accurate mathematical and statistical calculations.
Maintaining accurate records and files.
Establishing and maintaining effective working relationships with those contacted in the course of work.
Desirable Education and Experience Accountant/Auditor I: Equivalent to graduation from a four‑year college or university with major coursework in accounting, finance, business administration, economics, or a closely related field which has included at least eighteen units of accounting coursework.
Accountant/Auditor II: In addition to the above, two years of governmental or public agency accounting experience at a level equivalent to the County's class of Accountant/Auditor I.
How to Apply A complete, original application must be filed for each position you are interested in applying for. Applicants must apply online through the County’s automated application system at https://www.governmentjobs.com/careers/humboldtcountyca. Applications must be submitted no later than the final filing date and time listed on the job flyer. It is important that your application shows all the relevant education and experience you possess. Human Resources staff does not consider or review resumes or attachments. Incomplete applications will be rejected.
Selection Procedure The County utilizes a set of rules to ensure that our hiring processes are fair and equitable. Applications will be screened and those considered qualified will be invited to appear for an oral and/or written examination. Meeting the requirements does not guarantee inclusion into the selection process. Depending on the number of applications received, the selection process may consist of additional application screening, written and/or practical exam(s), oral interview, or any combination thereof.
Our Commitment to Diversity, Equity, and Inclusion Research indicates that individuals in protected classes can be less likely to submit a job application. The County of Humboldt is dedicated to building a diverse, inclusive, and authentic workplace where our employees are free to bring their full selves to work each day in an environment that allows them to reach their full potential.
Reasonable Accommodations The County of Humboldt is committed to providing equal access and opportunities in its programs, activities, and employment, and does not discriminate on the basis of mental or physical disabilities. If invited to an examination and you are in need of a reasonable accommodation, please contact Human Resources immediately at 707‑476‑2349.
Equal Opportunity Employer The county is an equal opportunity employer. We enthusiastically accept our responsibility to make employment decisions without regard to race, religion or religious creed, color, age, sex, sexual orientation, national origin, ancestry, marital status, medical condition, mental or physical disability, military service, or any other classification protected by federal, state, or local laws or ordinances.
Medical Examination A pre‑employment medical examination provided by the County may be required upon offer of employment.
Other Examinations Some positions also require psychological evaluation and/or extensive background investigation.
Licenses Some classifications require possession of valid professional and/or technical licenses. Some classifications may require a valid California driver’s license.
Probationary Period Persons appointed to regular County positions serve a probationary period. This is normally six (6) months but could be up to one (1) year. All designated safety employees serve a one‑year probationary period.
Employment Eligibility It is the County’s intention to hire only those workers who are authorized to work in the United States, pursuant to the Immigration Act of 1990. If you are offered employment, you will be required to verify your eligibility to work in the United States.
Disaster Service Workers All County of Humboldt employees are designated Disaster Service Workers through state and local law. Employment with the County requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker‑related training as assigned, and to return to work as ordered in the event of an emergency.
Legal Disclaimer The provisions of this bulletin do not constitute an express or implied contract. The County of Humboldt reserves the right to make necessary modifications to the examination plan in accordance with the Humboldt County Merit System rules.
#J-18808-Ljbffr