State of Maryland

An Unemployment Insurance (UI) Tax Accountant Professional III is the full-performance 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 general 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.  The UI Tax Accountant Professional III is differentiated from the UI Tax Accountant Professional IV in that the UI Tax Accountant Professional IV functions as lead workers either over a unit of Unemployment Insurance Specialists, Employment Security Specialist Trainees and/or Unemployment Insurance Associates involved in the adjudication of claims; or over a unit of Unemployment Insurance Specialists conducting predetermination or pre termination hearings or investigations.

Examines, analyzes and interprets accounting systems, records and reports by applying generally accepted accounting principles;

Modifies and maintains UI accounting systems, prepares financial reports or statements and gives fiscal advice to UI management;

Reviews and approves financial transactions specifically related to the Unemployment Insurance program;

Reviews and takes appropriate action on work items generated through the system;

Develops and revises UI accounting policies to improve UI accounting controls and efficiency;

Formulates internal controls to ensure the reliability and security of UI funds and records; Performs UI reconciliations and assists with close-out at fiscal year end;

Approves financial transactions specifically related to the Unemployment Insurance Program;

Reviews and takes appropriate action on work items generated through the UI enterprise system;

Interprets and applies funding source laws and regulations to specific UI fiscal matters;

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

May reconcile ledgers to bank accounts;

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

May 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;

Knowledge of Maryland and federal Unemployment Insurance Law;

Skill in analyzing automated and manual financial records, reports, and other business and financial documents;

Skill in preparing UI financial reports, documents and correspondence;

Skill in determining compliance with Maryland Unemployment Insurance Law, standards; procedures, rules and regulations;

Skill in exercising 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: Three years of professional accounting experience or three years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles.

Notes:

1. Candidates may substitute the possession of a certificate as a Certified Public Accountant or a Master’s degree in Accounting from an accredited college or university for two years of the required experience.

2. 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.

3. 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.

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