State of Maryland

A Fiscal Accounts Clerk Supervisor is the supervisory level of work reviewing, verifying, recording, adjusting and balancing financial transactions. Employees in this classification supervise Fiscal Accounts Clerks.

Employees in this classification receive general supervision from a Fiscal Accounts Clerk Manager, a professional accountant or other designated administrator.

Positions in this classification are evaluated 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 a class specification.

The Fiscal Accounts Clerk Supervisor is differentiated from the Fiscal Accounts Clerk, Lead in that the Fiscal Accounts Clerk Supervisor has full supervisory responsibility for lower-level Fiscal Accounts Clerks while the Fiscal Accounts Clerk, Lead assigns, reviews and approves the work and trains Fiscal Accounts Clerks. The Fiscal Accounts Clerk Supervisor is differentiated from the Fiscal Accounts Clerk Manager in that the Fiscal Accounts Clerk Manager has full supervisory responsibility for Fiscal Accounts Clerk Supervisors.

Plans, coordinates, supervises and evaluates the work of Fiscal Accounts Clerks and related support staff;

Maintains, updates and implements fiscal clerical policies and procedures according to standardized codes, regulations and procedures promulgated by internal and external fiscal control entities;

Instructs subordinate staff in fiscal clerical policies and procedures;

Recommends changes or modifications to established fiscal clerical processes or methods to improve efficiency of operations;

Screens and distributes source documents such as bills, receipts, transmittal sheets, invoices, benefit claims, vouchers, purchase orders, check registers, payroll reports and requisitions to subordinate staff for application to proper agency accounts;

Identifies, researches and resolves discrepancies in totals when portions of agency accounts are combined and balanced;

Reviews and approves financial transactions posted to agency ledgers and authorizes the release of financial transactions to fiscal control agencies;

Verifies that transactions submitted by the agency were entered correctly into a fiscal control accounting system, resolves differences and notifies the fiscal control agency of necessary adjustments;

Prepares trial balances, periodic and special financial records reports for use by professional accountants and for inclusion in fiscal year close-out;

Contacts fiscal control agencies such as Department of Budget and Management and Comptroller for clarification of accounting policies and procedures;

Responds to inquiries from agency fiscal staff, agency management, fiscal control agencies, vendors and the general public related to the status of financial records;

May oversee the computation and processing of an agency's payroll;

May develop and implement new and revised automated and manual fiscal operations policies and procedures in conjunction with professional fiscal staff;

May assist auditors who examine agency accounts by providing source documents, summarized data, audit trails and periodic reports for review;

May assist data processing staff in automating fiscal procedures by describing the work process, defining the input and output requirements and testing the accuracy of the completed work products;

May assist accounting professionals in reconciling agency accounts to fiscal control accounts or developing automated spreadsheets, ledgers and reports using accounting software packages or identifying budget trends and recommending budget realignments;

Performs other related duties.

Knowledge of the principles and practices of reviewing, verifying, recording, adjusting and balancing financial transactions;

Knowledge of the principles and practices of bookkeeping;

Knowledge of the organization of common books of accounts and the process of monitoring financial records;

Skill in posting and balancing accounts and calculating percentages;

Skill in resolving problems associated with incomplete, inaccurate or conflicting source data and in reconciling and correcting errors in specialized accounts;

Skill in managing work time efficiently and effectively under deadlines;

Skill in using a computer or business machine to access, input and extract data;

Ability to prepare periodic and special financial records reports;

Ability to communicate effectively;

Ability to establish and maintain effective working relationships with agency fiscal staff, data processing clerks, payroll personnel, vendors and representatives from fiscal control agencies;

Ability to plan, coordinate, supervise and evaluate the work of Fiscal Accounts Clerks.

Education: Graduation from an accredited high school or possession of a high school equivalency certificate.

Experience: Four years of experience reviewing, verifying, recording, adjusting and balancing financial transactions.

Notes:

1. Experience calculating and recording financial, statistical or other numerical data may be substituted on a year-for-year basis for the required high school education.

2. Six credit hours in accounting from an accredited college or university may be substituted for one year of the required experience.

3. A minimum of five courses or six months of accounting-related training in a vocational training program in subjects such as journalizing transactions, analyzing transactions into debits and credits, posting to a general ledger, payroll, bank reconciliations, accounts payable, and accounts receivable may be substituted for one year of the required experience.

4. Candidates may substitute U.S. Armed Forces military service experience in Financial Clerical/Finance Technicians classifications or specialty codes in the financial field of work at a rate of one year of military experience for the required experience.

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.  

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.