State of Maryland

A Fiscal Accounts Clerk II is the full performance level of work reviewing, verifying, recording, adjusting and balancing financial transactions. Employees in this classification do not supervise other Fiscal Accounts Clerks.

Employees in this classification receive general supervision from a Fiscal Accounts Clerk Supervisor, 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 Trainee, Fiscal Accounts Clerk I and Fiscal Accounts Clerk II are differentiated on the basis of degree of supervisory control exercised by the supervisor over these employees. The Fiscal Accounts Clerk Trainee learns to perform duties under close supervision, the Fiscal Accounts Clerk I performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed and the Fiscal Accounts Clerk II performs the full range of duties and responsibilities under general supervision. The Fiscal Accounts Clerk II is differentiated from the Fiscal Accounts Clerk, Lead in that the Fiscal Accounts Clerk, Lead assigns, reviews and approves the work and trains lower-level Fiscal Accounts Clerks.

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

Computes credits and debits for accounts according to standardized codes, regulations and procedures promulgated by internal and external fiscal control entities;

Enters, posts and records credits and debits to established ledger accounts;

Proves account balances posted in ledger accounts with source document totals to identify record discrepancies;

Researches discrepancies in account balances by retrieving and examining original chronological records for miscalculations or posting errors;

Corrects inaccuracies in account balances and adjusts accounting records to balance with source document totals;

Records account totals on agency ledgers and fiscal control accounts;

Maintains accurate data by entering and updating accounts when additional source documents are received;

Summarizes numerical data using computer programs or calculators for use in the preparation of financial records reports;

Communicates with external and internal customers regarding incomplete or inaccurate invoices or reports or delinquent accounts;

May compute and process all or part of an agency's payroll;

May verify that transactions submitted by the agency were entered correctly into a fiscal control accounting system, resolve differences and notify the fiscal control agency of necessary adjustments;

May prepare a trial balance of an account ledger for use by higher-level accounting staff;

May contact fiscal control agencies such as Department of Budget and Management and Comptroller of the Treasury for clarification of accounting policies and procedures;

May assist in the training of lower-level Fiscal Accounts Clerks and clerical support staff;

Performs other related duties.

Class Descriptions 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. 

Class Descriptions provide information about the Nature of Work, Examples of Work, General Requirements and Acknowledgements.  The Required Knowledge, Skills, and Abilities; Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency.

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 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..