Rev. 5/98
City of San José
ACCOUNTANT I (1231)
CLASS PURPOSE
Under general supervision, performs entry-level professional work of moderate difficulty in accounting for an internal auditing of departmental accounts. Performs related work as required.
TYPICAL DUTIES AND RESULTS (Any one position may not include all the duties listed, nor do the examples cover all the duties which may be performed.)
- Collects, analyzes, interprets, and documents fiscal and operating data, and prepares or assists in the preparation of financial statements and reports.
- Reviews records of accounts receivable, accounts payable, expenditures, and income; checks whether expenditures have been made according to contractual requirements and authorized procedures.
- Reviews and journalizes transactions for proper classification.
- Verifies and balances cash accounts, including the Retirement System, by reconciling to bank accounts.
- Interprets ordinances to determine change in the annual appropriation, including setting up new accounts for various departments; journalizes.
- Estimates the amount of loans that may be needed by the special assessment fund.
- Reconciles all City checking accounts to bank records.
- Reconciles Retirement Systems records to payroll.
- Assists with verifying all investments, and checks for proper booking of investment transactions, including accrued interest.
- Maintains the computerized general accounting system master files.
- Reviews resolutions for improvement districts and fulfillment of special legal requirements.
- Develops or revises procedures for handling financial transactions based on legal requirements.
- Places all special assessments on tax roles.
- Reviews cash balances for all special assessment funds for improvement districts; makes projections and compares to debt service requirements for the coming years.
- Performs simple audits independently and writes reports.
- Uses an audit program to conduct audits; notes discrepancies and files reports and recommendations.
- Interprets operating procedures and rules and regulations for staff, including City Ordinances and various contractual agreements.
- Handles stop notices on construction contracts; makes required journal entries to transfer monies to depositor fund; adjusts for expenditure encumbrances.
- Compiles documents and records to be used by attorney according to request.
- Performs special duties as assigned.
- May supervise an accounting clerical staff.
DISTINGUISHING CHARACTERISTICS
This is the beginning professional level in accounting and auditing, both internal and external. Incumbents prepare financial reports, recommend and aid in the installation of changes in established accounting systems, and provide input for an audit report by testing the adequacies of internal controls. Supervision is initially close as incumbent learns procedures and practices, but it becomes more general as proficiency and independence are acquired. This class differs from the next higher class of Auditor II or Accountant II in that incumbents of the latter two classes function at the full working level.
QUALIFICATIONS
Minimum Knowledge, Skills, and Abilities
- Knowledge of modern auditing and accounting principles, practices, and procedures.
- Knowledge of office methods, systems, routines, and procedures.
- Ability to establish and maintain fiscal records and procedures.
- Ability to correlate and use large quantities of written and numerical data.
- Ability to establish effective and productive working relationships, and to develop rapport and secure cooperation of auditees.
Competency Knowledge, Skills, and Abilities
- Knowledge of principles of governmental accounting.
- Ability to prepare clear and comprehensive financial statements and reports.
Education
Completion of a Bachelor’s Degreefrom an accredited college or university in Business, Accounting or related field, which must include twelve (12) semester units in accounting subjects.
Experience
No minimum requirement.
Acceptable Substitutions
Experience at a level equivalent to a City of San Jose Accounting Technician may be substituted for the education requirement of a year-for-year basis. There will be no substitution for the twelve (12) semester units in accounting subjects.
Licenses/Certificates
Possession of a valid driver's license authorizing operation of a motor vehicle in the state of California may be required.
(Formerly Accountant - Auditor I)
(4/80), (Rev. 4/84), (Rev. 8/85), (Rev. 10/97),1231s001.doc; s003