State of Maryland

A Systems Control Accountant Lead, Comptroller is the lead level of work ensuring appropriate and consistent interpretation of and compliance with statutory and generally accepted accounting principles (GAAP).  Employees in this classification provide technical accounting direction and guidance to accounting staff of State agencies by formulating Statewide accounting objectives and policies, reconciling agency financial reports and developing, modifying and maintaining the Statewide accounting system.  Employees in this classification assign, review and approve the work and train lower-level Systems Control Accountants, Comptroller.

Employees in this classification receive general supervision from a Systems Control Accountant Supervisor, Comptroller.  The work may require travel throughout Maryland to perform on-site visits at State agencies.

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 Systems Control Accountant Lead, Comptroller is differentiated from the Systems Control Accountant II, Comptroller in that the Systems Control Accountant Lead, Comptroller assigns, reviews and approves the work and trains lower-level Systems Control Accountants, Comptroller while the Systems Control Accountant II, Comptroller performs the full range of duties and responsibilities under general supervision.  The Systems Control Accountant Lead, Comptroller is differentiated from the Systems Control Accountant Supervisor, Comptroller in that the Systems Control Accountant Supervisor, Comptroller has supervisory responsibility for lower-level Systems Control Accountants, Comptroller.

Assigns, reviews and approves the work of lower-level Systems Control Accountants, Comptroller;

Provides technical advice and guidance to lower-level Systems Control Accountants, Comptroller;

Trains lower-level Systems Control Accountants, Comptroller;

Participates in the migration of changes to the accounting system to production;

Assists in the development of Statewide accounting policy and procedures and related agency training;

Reviews, analyzes and approves financial information produced by State agencies to ensure compliance with statutory regulations and promulgations and generally accepted accounting principles (GAAP);

Reconciles, adjusts and reclassifies agency financial reports to summary level financial data for inclusion in Statewide financial statements;

Provides technical direction, guidance and training to accounting staff in State agencies regarding compliance with regulations, proper accounting methods and procedures and compliance with State, federal and GAAP directives;

Performs reconciliation of Statewide accounting data and prepares and distributes required State and federal reports;

Reviews and approves agency requests to change profiles in the automated Statewide accounting system to ensure compliance with statutory and GAAP accounting;

Maintains profiles of the Statewide automated accounting system to ensure system integrity;

Prepares various Statewide financial schedules and statements, e.g., bond information and reports requested by the State legislature, other State agencies and the federal government, on a statutory basis of accounting or on a basis prescribed by GAAP;

Develops and posts corrections on a periodic basis to financial information produced by State agencies:

Performs various analytical reviews of current and prior year balances to determine the cause of account balance fluctuations;

Performs Statewide reconciliation of all investment activity, daily cash receipts and cash advances, cash disbursements, transfer activity of the State Liability Offset, 1099 systems and activity for the Corporate Purchasing Card Program;

Performs other related duties.

Knowledge of generally accepted accounting principles (GAAP);

Knowledge of the principles and practices of governmental accounting and budgetary preparation methods based on State of Maryland statutory requirements;

Knowledge of recommendations and standards issued by the Government Finance Officers Association and the Government Accounting Standards Board;

Knowledge of the structure and function of fiscal control agencies in Maryland State government;

Knowledge of the theory and practices of cost and systems accounting;

Knowledge of office operations, business practices and the use of office machines and equipment;

Skill in using computerized fiscal applications and software to include spreadsheet software and data base applications;

Skill in managing work time efficiently and effectively under deadlines;

Ability to devise, install and monitor policies, procedures, methods and systems of accounting, auditing and reporting;

Ability to make effective presentations in a clear and concise manner;

Ability to establish and maintain effective working relationships with other Systems Control Accountants, agency fiscal staff, agency management personnel, information processing personnel, payroll personnel, representatives from State and federal fiscal control agencies, Auditors and federal officials.

Ability to assign, review and approve the work of lower-level Systems Control Accountants, Comptroller;

Ability to train lower-level Systems Control Accountants, Comptroller.

Education:   A Bachelor’s degree in Accounting from an accredited college or university or a Bachelor’s degree from an accredited college or university with 30 credit hours in Accounting and related courses, including or supplemented by three credit hours in auditing.

Experience: Two years of experience ensuring appropriate and consistent interpretation of and compliance with statutory and generally accepted accounting principles in a fiscal control agency or two years of experience supervising professional accounting functions.

Note: Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in financial management 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, 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.