Supervising Accountant-Auditor

DEFINITION

Supervising Accountant-Auditor

The Supervising Accountant-Auditor in the Auditor-Controller Department supervises a team of line staff and entry level positions. This position must be able to interpret accounting guidance from the various entities that direct state and local government accounting principles and create sound practice for internal accounting operations.

What You'll Do:

This position will perform tasks including;

• Supervising line staff

• Reconciling General Ledger Entries

• Financial statement preparation

• Reviewing transactions from special districts

• Communication with special districts

Where You'll Do It:

Humboldt County Courthouse

Office of the Auditor-Controller

825 5th Street, Room 130

Eureka, CA 95501

A typical schedule for this position is Mon - Fri, 8 am to 5 pm with a 1-hour lunch.

Under general direction, plans, coordinates, organizes, and supervises an assigned work unit(s) within the Auditor Controller's Office; assigns, trains, motivates, and evaluates the work of professional and technical staff; designs, modifies, and organizes assigned work processes and operational procedures to maximize assigned work unit's efficiencies and effectiveness; plans, organizes, and personally perform professional financial, operational, performance, and/or compliance audit work for a department, division, and/or county-wide programs and funds; reviews, analyzes, and audits internal and management controls and systems; prepares audit reports; provides recommendations for efficiencies and improvements; provides responsible technical assistance to management staff; and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED

Receives general direction from the Assistant Auditor Controller. Exercises supervision over assigned professional, technical, and clerical personnel.

CLASS CHARACTERISTICS

This is a professional classification that recognizes full supervisory responsibilities including planning, assigning and evaluating the work of subordinates. Employees perform the most difficult and responsible types of duties assigned to classes within this series including oversight and review of accounting and auditing functions and supervising professional staff. Employees at this level are required to be fully trained in all procedures related to assigned area of responsibility. This job class is distinguished from the Senior Accountant-Auditor classification by the by the level of demonstrated expertise and knowledge required to provide county-wide oversight of a specialized area(s) such as financial accounting and/or government auditing processes. This class is further distinguished from the Assistant Auditor Controller classification by the latter's departmental management responsibilities.

EXAMPLES OF DUTIES

Management reserves the right to add, modify, change, or rescind the work assignment of different positions.

• Schedules, trains, monitors, motivates, and supervises assigned professional and technical staff; provides proactive and informational performance feedback to employees on an on-going basis; conducts performance evaluations in a timely and effective manner.

• Plans, organizes, coordinates, and supervises an assigned work area within the Auditor Controller's Office; represents the assigned work unit(s) and staff to other County departments and outside public and/or private organizations.

• Monitors and evaluates the processes, procedures, and work flow of assigned work unit(s) on an on-going basis to maximize efficiencies and effectiveness; re-designs and modifies existing processes and procedures in a timely response to new or changing laws, regulations, codes, and ordinances, improved technologies, and/or organizational expectations and requests; creates, establishes, and implements new processes and procedures as necessary.

• Performs the more difficult and complex financial accounting, reporting, and/or auditing tasks assigned to the designated work unit(s) utilizing specialized skill sets and in-depth knowledge of governmental accounting, the County's funding structures, GAAP, and GASB.

• Participates in the recruitment and selection of designated staff.

• Acts as primary resource and main point of contact regarding the functions and responsibilities of assigned work unit(s) and staff; provides proactive and positive customer service; responds to all inquiries, questions, and requests in a timely and customer oriented manner; investigates complaints and recommend corrective and/or proactive action to be taken as necessary.

• Examines organization operations and internal and management controls, reviews organization policies and procedures, appraises performance and accomplishments in the execution of County plans and objectives, and evaluates the effectiveness of operations in terms of the resources available to the departments, divisions, districts, and funds audited.

• Develops recommendations to improve financial, operational, performance, and/or compliance procedures based on criteria, evidence, and client processes, procedures, and annual audit plan and to minimize audit risk.

• Ensures that the county's auditing functions are conducted with integrity, independence, and efficiency and in compliance with county standards and state and federal rules and regulations.

• Coordinates independent audits; facilitate the provision of related information and responds to requests in a timely and efficient fashion.

• Represents the County to governmental agencies, community groups, various business, professional, educational, and regulatory organizations, and the public, as well as to county staff and management in a positive and productive manner.

• Performs other related duties as assigned.

The requirements listed below are representative of the knowledge and ability required. Reasonable accommodations may be made to enable qualified individuals with disabilities to perform the essential functions.

QUALIFICATIONS

Knowledge of:

• Generally accepted accounting principles, governmental accounting standards and other pertinent governmental accounting and auditing procedures.

• Principals, practices, methods and procedures of cost accounting, fund accounting and financial reporting.

• Pertinent local, state, and federal rules, regulations and laws.

• Budget preparation, administration and control procedures.

• Principles of effective supervision techniques, training methods, and effective performance management.

• Principles and practices utilized in planning, organizing and controlling workflow and processes.

• Principles, practices, methods and techniques of financial auditing.

• Principles and theories of internal control.

• Common indicators of fraud and risk.

• Principles and techniques for working with groups and fostering effective team interaction to ensure teamwork is conducted smoothly.

• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and county staff.

• The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.

• Modern equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed.

Ability to:

• Organize, implement and direct designated accounting, auditing and/or financial reporting operations and/or activities.

• Analyze work papers and reports; identify and interpret technical and numerical information; observe and solve problems of operational and technical policy and procedures.

• Analyze problems, identify alternative solutions, project consequences of proposed actions and implement approved solutions in support of stated goals.

• Analyze and evaluate accounting systems and financial programs; design improvements and controls for assigned operations; and assess overall effectiveness of programmatic responsibilities.

• Interpret and apply legal, regulatory and administrative controls to accounting functions and financial management systems.

• Develop and monitor an assigned program budget in an effective manner.

• Develop and recommend policies and procedures related to assigned operations.

• Train, direct, supervise and evaluate the work of professional, technical, and clerical staff.

• Perform the most complex accounting work of the assigned work unit(s) in an effective and timely manner.

• Use tact, initiative, prudence, and independent judgment within legal, general policy and procedural guidelines.

• Effectively use computer systems, software applications relevant to work performed, and modern business equipment to perform a variety of work tasks.

• Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.

• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Education and Experience:

Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:

A bachelor's degree from an accredited college or university with major course work in accounting or a related field with at least eighteen (18) semester units of college-level accounting coursework, including two (2) semesters of Intermediate Accounting

and

Two (2) years of progressively responsible advanced journey level professional experience performing duties similar to a Senior Accountant-Auditor with Humboldt County.

Education/Experience Substitution:

Professional level accounting experience may be substituted for up to two (2) years of undergraduate education on a year-for-year basis, provided the candidate possesses at least eighteen (18) semester units of college-level accounting coursework, including two (2) semesters of Intermediate Accounting.

Verification of accounting coursework completed and college degree is required.

Licenses and Certifications:

• Must possess a valid US driver's license upon date of application. Must obtain California driver's license following hire date per California DMV regulations.
• A Master's degree in Accounting is desirable.

WORKING CONDITIONS & ADDITIONAL INFORMATION

EMPLOYEE PERKS

For information about County benefits, visit our benefits webpage: https://humboldtgov.org/2492/Employee-Benefits.

For details about employee perks, see our Employee Perks flyer: https://humboldtgov.org/DocumentCenter/View/115226/Employee-Perks-Flyer-.

FREQUENTLY ASKED QUESTIONS

How long does it take to fill out the application?

• You should allow 30 - 45 minutes to fill out your application.

Can I change my application after submitting it?

• You may only submit one application per day.

• You may submit an edited application after waiting at least one day from your initial submission.

• Only the most recent application submitted will be considered. All other applications will be archived.

How long until I hear back from you?

• You can expect to hear back from Human Resources about 3 - 4 weeks after the closing date listed on the job posting.

How can I check for updates on my application?

• You can log into your Government Jobs account and review current information regarding any application you have submitted.

Will I be informed if I am not selected for an interview?

• Yes, you will be informed if you are not selected for an interview.

OUR COMMITMENT TO DIVERSITY, EQUITY, AND INCLUSION

Research indicates that individuals in protected classes can be less likely to submit a job application. The County of Humboldt is dedicated to building a diverse, inclusive, and authentic workplace where our employees are free to bring their full selves to work each day in an environment that allows them to reach their full potential. The County Board of Supervisors has made organizational commitments to Diversity, Equity, and Inclusion (DEI) and the County is working to ensure that these commitments are reflected in all we do. The County recognizes that certain populations (BIPOC, Disabled Persons, Veterans, LGBTQIA+ community members, etc.) face systemic and structural challenges which may inhibit their ability to satisfy every requirement of the position. In recognition of these structural and systemic factors, the Human Resources Department understands that experience can be gained in many ways - oftentimes, outside of formal institutions - and strives to take a holistic approach to in assessing an applicant's qualifications for a position.

If you're excited about this role but your past work experience doesn't align perfectly with every qualification in the job description, we strongly encourage you to apply.

HOW TO APPLY

A complete, original application must be filed for each position you are interested in applying for. Applications must be submitted online through the County's automated application system at https://www.governmentjobs.com/careers/humboldtcountyca no later than the final filing date listed on the job flyer. All applications are screened by both Human Resources staff and may be screened by additional subject matter experts. The most qualified candidates may then be invited for further testing.

It is important that your application shows all the relevant experience and education you possess. Human Resources staff does not consider or review resumes or attachments.

Please read the job requirements section of the announcement. Be sure you meet these requirements since they will be carefully evaluated during the selection process. Your performance in any employment examinations will be compared with the performance of others who take the tests. All candidates who pass will be ranked according to their scores. The examination results will be emailed to you as quickly as possible.

CalPERS RETIREMENT PROGRAM

Employees fall into one of the following tiers based on the date you first start working for the County or any other employer that uses CalPERS for retirement.

• Tier I - Prior to 7/5/2012: 2.7% @ 55
• Tier II - Post 7/6/2012: 2% @ 55
• Tier III - Post 1/1/2013: 2% @ 62

If this is your first job with a CalPERS employer, you'd be in Tier III.

• 2% means that for every year you work for the County, you will receive 2% of your maximum annual pay rate for every year that you work for us (or other CalPERS employers) if you work the required minimum number of years (that's called vesting) and retire after the age following the @.

• If you work 20 years and retire at 62 years of age, you will receive 20 x 2% or 40% of your maximum annual pay rate every year in retirement payments.

SELECTION PROCEDURE

The County runs its hiring on a set of rules to ensure that it is fair. Hiring and promotion are based on performance and having the best qualifications for the job. "Examination" doesn't always mean taking a test, sometimes it just means how we compare your application to others who have applied, and an "oral examination" means a scored and structured interview.

POLICY OF NONDISCRIMINATION

The County of Humboldt does not discriminate based on mental or physical disability in the admission or access to, treatment or employment in, its programs or activities. The Human Resources Department is located in the Humboldt County Courthouse, which has an accessible entrance on 4th Street. Accessible parking is available adjacent to the 4th Street entrance and on the 4th Street side of the K Street lot. Special testing arrangements may be made to accommodate disabilities or religious convictions. Contact the Human Resources Department at (707) 476-2349 well in advance of the examination to request an accommodation.

The County is an equal opportunity employer. We enthusiastically accept our responsibility to make employment decisions without regard to race, religion or religious creed, color, age, sex, sexual orientation, national origin, ancestry, marital status, medical condition, mental or physical disability, military service, or any other classification protected by federal, state, or local laws or ordinances.

MEDICAL EXAMINATION

A pre-employment medical examination provided by the County may be required upon offer of employment.

OTHER EXAMINATIONS

Some positions also require psychological evaluation and/or extensive background investigation.

LICENSES

Some classifications require possession of valid professional and/or technical licenses. Some classifications may require the possession of a valid California driver's license.

PROBATIONARY PERIOD

Persons appointed to regular County positions serve a probationary period. This is normally six (6) months but could be up to one (1) year. All designated safety employees serve a one-year probationary period.

EMPLOYMENT ELIGIBILITY

It is the County's intention to hire only those workers who are authorized to work in the United States, pursuant to the Immigration Act of 1990. If you are offered employment, you will be required to verify your eligibility to work in the United States. For law enforcement positions you will be required to verify your U.S. citizenship or legalized status.

DISASTER SERVICE WORKERS

All County of Humboldt employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the County requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker-related training as assigned, and to return to work as ordered in the event of an emergency.

THE PROVISIONS OF THIS BULLETIN DO NOT CONSTITUTE AN EXPRESS OR IMPLIED CONTRACT. THE COUNTY OF HUMBOLDT RESERVES THE RIGHT TO MAKE NECESSARY MODIFICATIONS TO THE EXAMINATION PLAN IN ACCORDANCE WITH THE HUMBOLDT COUNTY MERIT SYSTEM RULES.