Under direction, performs advanced professional accounting and/or auditing work in the County Auditor-Controller's Office; may supervise or lead others engaged in professional accounting or internal auditing functions; and does related or other work as required in accordance with Rule 3, Section 3 of the Civil Service Rules.
This is the advanced journey level class in the Deputy Auditor-Controller series. Within the County Auditor-Controller's office, incumbents perform very complex professional accounting and auditing work. Incumbents work highly independently and have the skills required to supervise or lead other professional staff in performing the specialized functions of the department including internal auditing. This class differs from the Chief Deputy Auditor-Controller class in that the latter has management responsibility over a major division within the department. It differs from the Deputy Auditor-Controller II in the complexity of assignments and independence of work, and also because incumbents of that class only perform lead work on a project basis as compared to the broader lead or supervisory responsibilities that may be assigned to Deputy Auditor Controller III.
Leads and performs very complex professional accounting and/or auditing work in accordance with prescribed standards and systems, performing the tasks necessary to meet all deadlines and information requirements of the department; may select, train, assign, direct and evaluate subordinate staff as assigned.
May lead an internal audit team or independently perform audits as appropriate; defines scope and goals of proposed audit; designs audit plans; researches specific statutes and regulations pertaining to department being audited; performs detailed analyses of departmental financial operations utilizing standard auditing procedures; identifies problems and recommends solutions to Chief Deputy Auditor-Controller and appropriate Department personnel; prepares very thorough and complex audit reports detailing audit findings; provides follow-up training to departments as appropriate.
Analyzes, oversees and/or maintains very complex accounts and related ledgers as assigned; prepares and provides very complex figures and/or specialized accounting and fiscal reports to the County Board of Supervisors, other County departments, Federal, State, and local agencies, private auditing firms, or as required by governing agencies.
Analyzes and/or maintains very complex records of financial transactions of County proprietary funds, working capital funds, school district funds, special district funds, and active trust and agency funds; ensures that all money received in the County Treasury is credited to the proper fund; details the source of revenue in accordance with predetermined revenue estimates.
May lead or supervise the process of planning, directing and reviewing vouchers, requisitions, purchase orders, vendor invoices, contracts, and other fiscal documents to ensure that proper cost centers are charged, that expenditures are recorded in the proper classifications, and that purchases and other transactions by the department are proper and in accordance with their approved budget.
May prepare journals for payroll deductions, employer contributions for retirement, social security, medical insurance, service and stores transfers, outlawed or cancelled warrants, Human Services Agency transfers, etc; may compute tax amounts according to tax rate formulas and arrange for posting to tax roles.
May be responsible for the design, installation and maintenance of cost accounting and/or financial management systems for the County and individual departments in accordance with local, state and federal regulations.
May review and evaluate complex cost reports prepared by County departments; may provide up-to-date detailed cost accounting information for a County department to be used for budgeting and cost control purposes by that department, Federal or State agencies, or the County Administrator's Office.
EITHER PATTERN I
Experience: Two years as a Deputy Auditor-Controller II in San Joaquin County service.
Substitution: Individuals employed in the County class of Accountant-Auditor III who are working in the Auditor-Controller's Office at the time of adoption of this class specification shall meet this requirement. Individuals employed in the County class of Accountant-Auditor II who are working in the Auditor-Controller's Office at the time of adoption of this class specification shall be credited with one year of qualifying experience for each year as an Accountant-Auditor II.
OR PATTERN II
Education: Graduation from an accredited four-year college or university with a specialization in accounting. Experience: Four years of professional, post-graduate accounting/auditing work that included experience as part of an auditing team and/or verifiable training in auditing procedures.
License: Ability to obtain a California Driver's License if required by the nature of the assignment.
Advanced accounting and auditing theory, principles, and practices, and their application to a wide variety of financial transactions and problems with particular reference to governmental finance; laws, ordinances and regulations governing the financial operations of the county and its departments; advanced principles of account classification; modern office management procedures, practices, and equipment, particularly as they apply to accounting operations; principles and practices of employee supervision.
Analyze and evaluate very complex accounting and auditing problems and develop pertinent accounting and related data in the preparation of reports and statements; interpret and apply laws, regulations, ordinances and policies; organize information; evaluate systems and procedures for efficiency and effectiveness; prepare appropriate correspondence and other documents; express oneself clearly and concisely, both orally and in writing; establish and maintain effective working relationships with County officials, outside agencies, and others.
Mobility-Frequent operation of keyboards, sitting; occasional walking, standing and driving may be required; Lifting-Frequently 5 lbs. or less; Vision-Frequent use of good overall corrected vision; frequent reading and close-up work; Dexterity-Frequent writing and repetitive motion; Hearing/Talking-Frequent hearing and talking on the telephone and in person; Emotional/Psychological-Frequent public contact, decision making, concentration; may require occasional overtime, weekend or evening work.