3/3/80
City of San José
ACCOUNTANT II (1233)
CLASS PURPOSE
Under general supervision, is responsible for professional accounting work
of moderate difficulty. 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.)
- Analyzes fiscal transactions to assure conformity and compliance with accepted accounting procedures and practices, City codes and ordinances.
- Classifies transactions and analyzes impact upon assets, liabilities and
reserves; analyzes cash flow.
- Accounts for construction costs, allocates revenues and expenses; keeps track of agencies' and City's share of the bond proceeds; prepares debt service schedules and accounts for payments of bond interest and principal.
- Assists in the interpretation of guidelines to set sewerage rates and
charges.
- Assists in revising contracts with distributary agencies and others for
the revenue program and other special programs.
- Prepares costs analyses and cost allocations for sewerage systems.
- Assists with fixed asset accounting, maintains records for tax reports, provides statistics for capital and operating budgets.
- Audits grant funded accounts and external agency programs having City contracts; assures complicance with grant agreement and budgets. Conducts pre-audit; reviews records for maintenance of auditing standards and counsels agencies on grant funds management.
- Prepares various types of financial statements including City-wide consolidated financial statements and special reports.
- Audits and analyzes financial statements and other financial documents pertaining to landlord/tenant rental disputes.
- Analyses and accounts for complex investment transactions. Assists in developing overhead reimbursement rates for City-wide and grant programs expenditure recovery.
- Searches records for revenue loss; develops recapture programs, monitors revenue income.
- Interfaces with data processing in developing automated accounting procedures.
- May serve as lead to other accounting and accounting clerical staff.
- May supervise and perform accounting functions relative to expenditures, encumberances, final transfers, revenue projections and reconciliation of equipment and supplies inventory.
DISTINGUISHING CHARACTERISTICS
Incumbents of this class perform professional accounting duties at the working level and are expected to exercise judgment and initiative in handling their work assignments. This class differs from Accountant I in that the lower class is entry level and functions more closely supervised until performance and experience are gained. This class differs from Senior Accountant, the next higher class, in that incumbents of the latter perform more difficult and complex accounting duties and provide supervision and lead direction over other professional accountants and are responsible for an accounting unit.
QUALIFICATIONS
Minimum Knowledges, Skills and Abilities
- Knowledge of governmental accounting and budgeting.
- Knowledge of advanced accounting theory, principles and procedures.
- Knowledge of data processing principles and applications.
- Ability to correlate and use a large volume of written and numerical data.
- Ability to establish and maintain effective working relationships with others.
- Ability to interpret accounting and other financial provisions of laws and governmental regulations.
Competency Knowledges, Skills, and Abilities
- Ability to establish and maintain fiscal records and procedures, to prepare clear and comprehensive financial statements.
- Ability to lead or supervise the work of non-professional employees.
- Ability to understand and apply pertinent rules.
(5017P/0361P)
1233s001