PAY RANGE: EP11
This is training level accounting work learning to apply the principles and practices of accounting to the:
· recording, adjusting, categorizing, summarizing, and analyzing of financial data in a municipal agency, or
· examination of accounting and other records for the purpose of determining tax liabilities.
Employees in this class receive instruction in and follow city-wide and departmental accounting, and revenue procedures, directives, guidelines, regulations and ordinances while receiving increasingly more difficult assignments leading to the full performance level. Work is performed under the supervision of a higher level technical or administrative superior.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Learns and applies departmental and city-wide procedures to record financial transactions and data in manual and computerized record-keeping and control files; receives instruction in and/or studies legal requirements and administrative regulations applicable to the City's accounting system; reviews and learns to use forms and report formats required in municipal accounting; monitors the entering of data to manual and computerized records.
Learns and applies departmental and city-wide procedures, directives, and guidelines used in reviewing accounting source documents, categorizing accounts and financial transactions, summarizing financial data, and adjusting account entries and balancing accounts.
Receives guidance in researching, compiling, and analyzing financial data concerning account balances, costs and expenditures, and accounts receivable; performs basic statistical analysis to determine trends, estimates, and significant changes; prepares narrative reports to explain findings.
Identifies and resolves unmatched or questionable account entries and balances by searching source documents and manual and computerized records; carries out file maintenance procedures to adjust computerized accounting records; prepares and annotates records to explain and summarize adjustments.
Prepares statements, reports, and invoices for submission to federal, state, and quasi-governmental agencies; summarizes, reconciles, and cross-references city accounting records to special accounting records maintained for funding or oversight agencies.
Revenue Examiner Positions
Learns the techniques of and participates in the review of both computerized and manual accounts and other fiscal records of business firms and individuals; serves as member of a field audit team by verifying tax returns against accumulated data and re-computing tax liabilities.
Learns and applies standard accounting and federal tax filing procedures, directives, and guidelines for use in reviewing accounting source documents, categorizing accounts and financial transactions, summarizing financial data, and verifying the accuracy of tax filings.
Receives instructions in the content, interpretation, and application of ordinances and in the procedures of explaining such laws to taxpayers and their representatives; attends training sessions to learn of new or revised tax ordinances, recent court decisions, or changes in auditing policies and procedures; meets with members of the law department to participate in court proceedings as a witness for the City.
Uses standardized computer forms and format in preparing reports of findings for assigned phases of audits; attends exit conferences with taxpayers and their representatives to observe procedures followed by auditing staff in explaining tax ordinances and in resolving appeals.
Assists taxpayers in the preparation of all city business and individual tax returns by answering telephone inquiries concerning the city tax laws and regulations, and explaining how to properly file the city tax returns.
Gathers and compiles supporting detail for computing invoices, tax, and public service billings; calculates liabilities; prepares original and adjusted billings; enters information into computer and manual files.
Uses software applications such as word processing, database, spreadsheets, mainframe access, and intranet/internet to generate documents and analyze data.
Performs related work as required.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
· accounting principles, practices, and procedures
· accounting and accounting related terminology
· arithmetic and statistical principles and practices as commonly applied in accounting and finance
· computer software for word processing, spreadsheet and database applications
· auditing procedures and their application to the analysis of accounts for tax enforcement if required by assignment
· the maintenance of accurate accounting records and their arithmetic and statistical manipulation
· the preparation of audit reports if required by assignment
· learn the legal regulations and city directives governing the municipal accounting system and to apply them in departmental accounting operations
· examine and analyze financial records
· learn to utilize a personal computer and standard software packages in the maintenance of accounting records and in preparation of reports
· research topics using the internet and other sources
· prepare and interpret a variety of accounting statements and reports
· learn the accounting systems used by business organizations if required by assignment
· analyze accounting records and financial statements
· express ideas effectively, both orally and in writing.
· establish and maintain effective working relationships with associates and the public
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 7/08.)
Completion of a bachelor's degree program at an accredited college or university with a major in accounting.
PHYSICAL AND MEDICAL REQUIREMENTS
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
Spec Revision 12/89
Spec. Revision: CSC – 6/08; Ad Bd. – 7/08
Latest Spec. Revision and Consolidation with 2B30: CSC – 2/13; Ad Bd. – 3/13