County of Alameda
0130
ACCOUNTANT-AUDITOR
DEFINITION
Under supervision, to perform varied entry-level professional accounting and/or auditing
assignments; to examine, analyze and verify complex financial records and data; to prepare
financial, accounting and analytical reports; and to do related work as required.
DISTINGUISHING FEATURES
Incumbents in this entry-level, trainee class are expected to develop the technical knowledge
and skills needed to perform full, journey-level professional accounting and/or auditing
responsibilities. Positions requiring auditing and accounting are found in the office of the
Auditor-Controller; and positions involving accounting duties are in various other
departments. Accountant-Auditors demonstrating above-average performance of one year
are eligible for flexible staffing promotions to the next higher classifications of Auditor I at the
Auditor Agency or Accountant at other departments.
Positions in this class are distinguished from the lower class of Accounting Technician by the
knowledge of and skill in applying generally accepted accounting principles and practices
required of the former; Accountant-Auditors are distinguished from the higher classes of
Auditor I and Accountant I in that the latter classes require the ability to perform professional
accounting and/or auditing with minimal direct supervision.
EXAMPLES OF DUTIES
NOTE: The following are the duties performed by employees in this classification. However,
employees may perform other related duties at an equivalent level. Each individual
in the classification does not necessarily perform all duties listed.
1. Reviews various county financial records and transactions in the Auditor Agency;
prepares worksheets and reports on findings; determines and processes tax-roll
adjustments, including under and overpayment of taxes.
2. Examines and prepares accounting records and transactions of various joint powers and
grants programs for which the Auditor-Controller serves as fiscal officer; assists in
preparing financial reports for grantor agencies.
3. Assists in audits and internal control reviews of county departments, county-funded
community organizations and special districts carried out by the office of the AuditorController; may perform less complex audits and internal control reviews under general
supervision; examines financial records; analyzes financial data; assists in the installation
and/or modification of accounting information systems. Audits and evaluates
computerized accounting information systems countywide.
Accountant-Auditor - 0130 - Page 2
EXAMPLES OF DUTIES - Continued
4. Keeps financial records for a department (or a section thereof) with varied accounting
functions; examines, verifies, approves and screens financial documents such as
vouchers, warrants, requisitions, purchase orders, etc.; enters transactions in various
accounting records; prepares reconciliations, trial balances and worksheets; prepares a
variety of accounting and financial reports for departmental use for other departments and
agencies.
5. Monitors the County’s accounts payable process and resolves problems encountered by
these departments in using the County’s financial system.
6. Processes transactions related to employee Worker’s Compensation and State Disability
claims using Alcolink HRMS.
7. Administers post-confirm process in payroll and processes various outbound and inbound
interfaces in Alcolink HRMS.
MINIMUM QUALIFICATIONS
Either I
The equivalent of one year of full-time experience in an accounting or auditing position,
including (a) preparation of original and adjusting journal entries, plus preparing financial
statements such as Balance Sheet and Income Statements; or (b) performing financial
statement audits or internal control audits.
Or II
Education:
Completion of college-level course work in each of the following: (a) Principles of
Accounting, (b) Intermediate, Cost or Advance Accounting, and (C) Auditing or
Fund/Governmental Accounting.
NOTE: The Civil Service Commission may modify the above Minimum Qualifications in the
announcement of an examination.
KNOWLEDGE AND ABILITIES
NOTE: The level and scope of the following knowledge and abilities are related to duties
listed under the “Examples of Duties” section of this specification.
Knowledge of:
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Generally accepted accounting principles and generally accepted auditing standards as
established by the American Institute of Certified Public Accountants.
English language (including spelling, vocabulary, sentence and paragraph structure)
sufficient to prepare reports, letters and other written communications.
Financial, Accounting and/or Payroll systems/applications.
Management methods to improve financial work flow and simplify reporting procedures.
Accountant-Auditor - 0130 - Page 3
KNOWLEDGE AND ABILITIES - Continued
Ability to:
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Apply generally accepted accounting practices sufficient to accurately record and/or
adjust fiscal transactions, compile reports concerning financial status and accounting
operating procedures of organizations.
Identify deficiencies in fiscal controls or noncompliance with established accounting
policies and procedures and applicable laws and regulations.
Apply applicable auditing standards in the performance of audits.
Verbally express ideas, concepts or recommendations concerning job assignments with
other staff, agencies and the public, read and understand technical accounting
information.
Schedule and/or revise work plans so as to complete assignments as required.
Select relevant information from written materials to determine action(s) needed.
Old document: BKA
Msu/P/A8-10 – Revised 9/82
IB:lm-h
Retyped: 9/14/82
New document: /0130.doc
ys/4/01
CSC Date: 9/20/82
HC:pf Rev. 5/25/04
CSC Date: 7/7/04