DEPARTMENT OF MANAGEMENT SERVICES For Reference Only CLASS CODE: 1470 PAY GRADE: 426 CLASS TITLE: PROFESSIONAL ACCOUNTANT SUPERVISOR - SES ALLOCATION FACTOR(S) This is work supervising professional accountants involved in the independent application of accounting and auditing concepts, principles, theory, and technical skills in accordance with generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), or other comprehensive basis of accounting. The primary duty of the employee(s) in the position(s) allocated to this class is to spend the majority of time communicating with, motivating, training and evaluating employees, planning and directing their work; and having the authority to hire, transfer, suspend, layoff, recall, promote, discharge, assign, reward or discipline subordinate employees or to effectively recommend such actions. EXAMPLES OF WORK PERFORMED: (Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.) Motivates employees to improve the quality and quantity of work performed. Plans work loads, work flows, deadlines, work objectives and time utilization with employees. Evaluates employees through establishing evaluation criteria and responsibilities and meeting regularly with employees to ensure the established criteria are met. Trains employees in methods for performing an effective and efficient job. Communicates on a regular basis with employees both individually and in staff meetings. Directs the work of employees to ensure best use of time and resources. Supervises and evaluates accounting personnel, determines elements and standards for evaluations, and counsels employees when necessary. Trains employees in the proper procedures to be used in conjunction with the level of work to be performed. Plans work loads and work schedules and participates in the establishment of objectives and measures for the accounting area. Supervises the maintenance and reconciliation of accounts in accordance with GAAP or other comprehensive basis of accounting or compliance with applicable legal requirements. 1470-PROFESSIONAL ACCOUNTANT SUPERVISOR-SES Participates in the preparation of agency and/or statewide financial statements and supporting schedules in accordance with GAAP or other comprehensive basis of accounting. Analyzes or audits accounts to ensure compliance with GAAP, GAAS, or other comprehensive basis of accounting. Supervises disbursements, pre-audit functions, revenue recording and/or various other related accounting activities. Analyzes and documents internal accounting and administrative controls. Analyzes and documents internal accounting procedures, and initiates changes in duties and responsibilities to ensure proper controls. Prepares budgetary analysis or other financial reports by program area, appropriation or fund for management. Supervises maintenance of fixed asset records, including depreciation schedules and insurance records. Supervises and evaluates professional staff in the conduct of audits or analyses of financial statements and exhibits. Supervises the preparation of reports to reflect the results of audit work or analysis. Performs analyses involving computing ratios or assembling and summarizing accounting literature on an assigned issue. KNOWLEDGE, SKILLS AND ABILITIES: (Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.) Knowledge of accounting or auditing principles, theory, and concepts. Knowledge of accounting systems. Knowledge of accounting and auditing practices. Knowledge of internal control concepts. Knowledge of computer systems concepts. Ability to supervise people. Ability to determine work priorities, assign work, and ensure completion of assignments. Ability to analyze and interpret complex financial data. Ability to utilize automated spreadsheet applications. Ability to research and interpret accounting literature, rules, and pronouncements. Ability to perform cost/benefit analyses. Ability to make present value calculations. Ability to prepare financial statement workpapers and schedules. Ability to prepare financial reports. Ability to utilize problem-solving techniques and make decisions. Ability to communicate effectively. Ability to analyze and evaluate accounting systems. Ability to review audit reports and working papers. Ability to review, analyze and evaluate financial and operational data. Ability to coordinate program activities. Ability to examine and audit financial records. Ability to establish and maintain effective working relationships with others. MINIMUM QUALIFICATIONS EFFECTIVE: 7/1/2001 HISTORY: 01/10/1995