State of Maryland

An Unemployment Insurance (UI) Tax Accountant Professional I is the entry level of work in the various units within the Unemployment Insurance Contributions Division of the Maryland Department of Labor (DOL) applying generally accepted accounting principles. Employees in this classification do not supervise other positions.

Employees in this classification receive close supervision from a UI Tax Accountant Professional V or other designated administrator.

Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The UI Tax Accountant Professional I, UI Tax Accountant Professional II and UI Tax Accountant Professional III are differentiated on the basis of degree of supervisory control exercised by the supervisor over these employees.  The UI Tax Accountant Professional I learns to perform duties under close supervision.  The UI Tax Accountant Professional II performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed.  The UI Tax Accountant Professional III performs the full range of duties and responsibilities under general supervision.

Learns to examine, analyze and interpret accounting systems, records and reports by applying generally accepted accounting principles;

Learns to modify and maintain UI accounting systems, prepare financial reports or statements and give fiscal advice to UI management;

Learns to review and approve financial transactions specifically related to the Unemployment Insurance program;

Learns to review and take appropriate action on work items generated through the system;

Learns to develop and revise UI accounting policies to improve UI accounting controls and efficiency;

Learns to formulate internal controls to ensure the reliability and security of UI funds and records;

Learns to perform UI reconciliations and assist with close-out at fiscal year end;

Learns to approve financial transactions specifically related to the Unemployment Insurance Program;

Learns to review and take appropriate action on work items generated through the UI enterprise system;

Learns to interpret and apply funding source laws and regulations to specific UI fiscal matters;

May learn to develop and modify databases from which fiscal staff can extract journal entries ledger accounts, trial balances and financial statements using automated or computer based financial application programs;

May learn to prepare financial statements on a yearly basis associated with the Unemployment Insurance Program;

May learn to reconcile ledgers to bank accounts;

May learn to establish and maintain accounting systems for federal fund allocations and reconcile these accounts to internal and external accounting systems;

May learn to monitor the disbursement of federal funds in compliance with State and federal legislation, rules, regulations and policies;

Performs other related duties.

Knowledge of generally accepted accounting principles, theory, procedures and methods;

Knowledge of generally accepted auditing standards;

Knowledge of business administration and management practices;

Ability to learn Maryland and Federal Unemployment Insurance Law;

Ability to analyze automated and manual financial records, reports, and other business and financial documents;

Ability to learn to prepare UI financial reports, documents and correspondence;

Ability to learn to determine compliance with Maryland Unemployment Insurance Law, standards; procedures, rules and regulations;

Ability to learn to exercise sound and impartial judgment in analyzing facts, evidence and precedents, evaluating such information, and drawing valid conclusions from documentary evidence in making sound decisions;

Ability to communicate effectively, both verbally and in writing, with internal and external customers;

Ability to exercise tact, integrity, and discretion in dealing with a wide variety of people from various economic and social backgrounds;

Ability to manage work time efficiently and effectively under deadlines;

Ability to use a lap top computer and other information technology devices;

Ability to work independently and as part of a team;

Ability to use computerized fiscal applications and software to include spreadsheet software and data base applications.

Education:   A Bachelor's degree in Accounting from an accredited college or university, or a Bachelor’s degree with 30 credit hours in accounting and/or related courses.

Experience: None.

Notes:

1. Applicants who have met the requirements for admission to the CPA examination prior to July 1, 1974 will be considered to have met the educational requirement referenced above.

2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in the Accounting Officer classification or Financial Management specialty codes in the Accounting field of work on a year-for- year basis for the required experience and education.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Employees in this classification are eligible to receive overtime compensation.  An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by the State Personnel and Pensions Article, Section 8-305.

This classification is one level in a Non-Competitive Promotion (NCP) series.  NCP promotions are promotions by which employees may advance in grade and  class level from trainee to full performance level in a classification series.  In order to be non-competitively promoted to the next level in a NCP series, an employee must: 1) perform the main purpose of the class, as defined by the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification and 3) meet the minimum qualifications of the classification.  

Director, Division of Classification and Salary