State of Maryland

An Unemployment Insurance (UI) Tax Accountant Professional V is the supervisory level of accounting 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 perform the supervisory level of UI general accounting or the supervisory level of UI advanced level cost accounting, systems accounting, federal fund accounting or bond and loan accounting to develop and implement detailed accounting systems not available in general accounting system.   Employees in this classification supervise lower-level  UI Tax Accountant Professionals.

Employees in this classification receive general supervision from a designated UI administrator or manager.

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 V is differentiated from the UI Tax Accountant Professional IV in that the UI Tax Accountant Professional V has supervisory responsibility for lower-level UI Tax Accountant Professionals while the UI Tax Accountant Professional IV performs advanced level accounting work identified by DOL standards on record.

Plans, coordinates, supervises and evaluates the work of lower-level UI Tax Accountant Professionals and related fiscal staff;

Develops and implements training programs for the UI Tax Accountant Professional staff;

Reviews and authorizes financial transaction records for submission to fiscal control agencies;

Formulates UI policies and procedures to maintain internal controls to ensure the reliability and security of funds and records;

Reviews and approves reconciliations of entire accounts by determining the materiality of exceptions, selecting the proper accounting treatment, gauging the effect of adjustments on the entire UI accounting system and maintaining documentation for audit trails;

Advises UI management on the fiscal status of accounts and recommends alternatives to improve the agency’s financial position;

Participates in the audit process of agency fiscal operations by providing auditors with explanations of UI accounting procedures, providing documentation of fiscal transactions and formulating and implementing corrective action plans precipitated by audit exceptions;

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

May prepare UI management reports required by USDOL specific to the Unemployment Insurance Program;

May ensure that lower-level tax accountant staff members are reviewing and taking appropriate action on work items generated through the UI system;

May be responsible for the compilation of unit metrics information to report to the UI leadership;

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: Five years of professional accounting experience or five 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 not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, Annotated Code of Maryland, 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.

Director, Division of Classification and Salary