This is supervisory accounting work within a section of the Accounting Division of the City's Central Finance Department. An employee in this class directs subordinate accounting and/or clerical personnel engaged in providing financial accounting, verification, procedures development or computerized production control services as part of a City- accounting system. Work involves providing technical direction to lower level staff, performing the more difficult or complex assignments and directing all activities of the section in the absence of the supervisor. Contact with departmental officials and fiscal personnel to obtain information and resolve problems related to accounting and financial support is a significant aspect of the work. The employee is supervised by a higher level accounting supervisor. 


ALLOCATING FACTORS:  (The following conditions must be met for a position to be allocated to this class.)


1.    Work must be performed within the Central Finance Department's Accounting Division.

2.    The position must supervise a staff of accounting and/or clerical personnel responsible for maintaining the general and subsidiary ledgers for all City funds, monitoring and controlling computerized accounting data, performing accounting transaction verification, or developing accounting procedures and systems.




            Supervises a staff of accounting and/or clerical personnel engaged in a City-wide accounting or accounting support function; provides technical direction to resolve problems encountered by staff in maintaining and analyzing City-wide accounting functions; determines the appropriate method for handling new transactions following generally accepted accounting principles and City procedures; supervises the preparation of periodic reports and statements concerning accounts or transactions; ensures such reports and statements conform to accepted accounting principles; monitors, reviews and documents the work of subordinates; reviews work for accuracy; researches, analyzes and develops recommendations for the more complex or difficult accounting or financial transaction problems; assists departments in interpreting and implementing accounting related practices and financial policies.

            Directs a staff of accountants engaged in a City-wide accounting function involving a large volume of transactions for several accounting entities; directs activities in analyzing, verifying and recording information in the general and subsidiary ledgers; approves transfer of funds; supervises annual close of general and subsidiary ledgers and transfer of balances to next year's ledgers; supervises the preparation of the City-wide Annual Financial Report.

            Supervises accounting data processing work, monitoring and controlling computerized accounting systems and diagnosing production problems for the City's centralized accounting bureau in the maintenance of financial accounting information; performs specialized analyses related to financial report publications; compiles for inclusion in the Comprehensive Annual Financial Report extensive footnote disclosures as promulgated by the Governmental Accounting Standards Board; determines which quasi-governmental agencies should be consolidated in the City's financial report; informs agencies of the City's specific needs and consolidates such external financial activity into the City's Comprehensive Annual Financial Report; reviews Governmental Accounting Standards Board, Financial Standards Board and Governmental Finance Officers Association pronouncements and determines their applicability and impact on the City's accounting procedures; compiles and maintains a City-wide Accounting Manual describing Finance Department policies on a wide array of accounting issues; provides on-site assistance to departments that require expert accounting advice and prepares specialized accounting procedures where appropriate; participates and takes the lead in development of automated accounting systems.

            Participates in work study group identifying problems and recommends changes in work procedures; assists in the preparation of reports to underwriters that illustrates the City's debt; compiles tables, and other data illustrating the use of the proceeds of bond sales; participates in the devising of methods to account for those funds that satisfy the requirement of the underwriters.

            Reviews pronouncements of changes in generally accepted accounting principles and accounting literature to ensure that the unit is operating efficiently and adhering to generally accepted accounting principles; directs all activities of section in absence of supervisor.

            Performs related work as required.






•           the standards, guidelines, and requirements for governmental accounting as set forth in the statements of the Governmental Accounting Standards Board

•           the principles, standards and practices of the accounting profession including pronounce­ments of the American Institute of Certified Public Accountants and Government Finance Officers Association

•           principles, practices, and techniques of accounting as they refer to Municipal bonded indebtedness and bond sales

•           principles and practices of Governmental accounting

•           principles and practices of office management

•           the computerized accounting data base utilized by a large municipality

•           computer software for government and general accounting and financial reporting

•           principles and practices of Public Administration and their application to a large centralized accounting operation




•           examining and analyzing financial records

•           preparing a variety of computerized accounting statements and reports




•           supervise the work of a staff engaged in performing accounting and accounting support work

•           learn legal regulations and City directives governing the Municipal Accounting System

•           utilize computer software as it applies to accounting and financial reporting

•           establish standards and special account procedures and forms

•           prepare and interpret a variety of accounting statements and reports

•           analyze and examine financial reports and records

•           analyze and interpret organizational and procedural problems and to make cogent recommendations

•           establish and maintain effective working relationships with associates and departmental officials


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 4/13.)




            Completion of a bachelor's degree program at an accredited college or university with major course work in accounting.




Option 1 - Finance Department




            Three years of post bachelor’s degree accounting or auditing experience.





            One year of accounting experience in a municipal central accounting agency at the advanced performance level.




Option 2 - City Controller’s Office




            Three years of post bachelor’s degree accounting or auditing experience.




Two years of post bachelor’s degree full performance level governmental auditing experience auditing fiscal operations and records of several departments or agencies.




Option 3 - Other Governmental Accounting Experience




Six years of post bachelor’s degree accounting or auditing experience for a government agency or for an accounting firm providing accounting or auditing services to a government agency, which has included one year of supervisory responsibility.




            Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included a bachelor's degree with major course work in accounting as an educational minimum.


City of Philadelphia Classes That Typically Meet the Experience Requirements:


Financial Accountant

Auditor 2

Accounting Supervisor




            Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.


Class Established: CSC - 11/96: Ad. Board – 3/97

Spec. Revision: CSC - 6/12; Ad. Board - 7/12

Latest Spec. Revision: CSC - 3/13; Ad. Board - 4/13