2C05
BUDGET OFFICER I

This is administrative and technical work planning, developing, analyzing and maintaining a budget program for a city department or agency which is characterized by a limited number of functions. An employee in this class supervises the maintenance of a system of cost and performance statistics associated with operating and/or capital budget preparation and the control of expenditures and reimbursements in accordance with departmental directives and other reporting requirements. Supervising a staff of technical and clerical employees and establishing effective working relationships with departmental administrators, city officials, and representatives from outside agencies, are significant aspects of the work. Work is performed under the general supervision of an administrative superior.

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

• A position in this class must be responsible for the planning, preparation, and administration of a departmental budget.
• A position in this class must supervise technical employees.

• Elicits budget requests from departmental administrators; explains procedures to be followed in developing budget requests, provides current cost data for inclusion in requests.
• Supervises and participates in the review of budget requests for accuracy, completeness and conformance to instructions; evaluates the operational efficiency of requested programs to insure that all program needs have been included; recommends changes in program requests to assure program success; writes justifications to clarify the need for, and the benefits to be derived from, requested programs.
• Discusses possible sources of outside funding with program personnel; negotiates with grantor agencies to establish reporting requirements, levels of funding, procedures for reimbursement and schedules of eligible costs; confers with representatives of the central accounting and budgeting agencies to establish mechanism for receiving and expending grants revenue.
• Meets with departmental administrators to discuss budget proposals and to establish the priority of different requests; recommends the deletion, inclusion or modification of different requests; participates in determining the strategy to be employed in requesting programs, such as implementing a program in phases over several budget years.
• Attends budget review hearings; makes presentations explaining and justifying budget requests; distributes decreases in budget requests according to pre-determined priorities and departmental policy.
• Receives projects to be requested in the capital program; elicits the priority for each project and the proposed construction schedule from departmental administrators; prepares capital budget request sheets by distributing cost data provided by architects and engineers according to established procedures; estimates increased operating expenses to be incurred by opening new and expanded facilities.
• Reviews requisitions for conformance to the budget; notifies administrators of requisitions for non-budgeted items; recommends the transfer of monies to cover non-budget items.
• Monitors expenditures and encumbrances to identify potential overdrafts and surpluses; structures encumbrance documents to retain a sufficient balance of unencumbered funds to absorb emergency expenditures.
• Reviews contract applications from delegate agencies participating in programs administered by the city; evaluates contract applications for conformance to program guidelines; evaluates reasonableness of items requested and cost data provided; recommends changes and contract applications to delegate agencies to cover additional costs under program guidelines; supervises the monitoring of expenditures made by delegate agencies to insure adequate documentation and conformance to contract stipulation; approves and disapproves reimbursement of expenditures.
• Prepares periodic reports on budget transactions including reports on the status of budgetary accounts, on the status of capital projects and on expenditures made by contract agencies; prepares or directs the preparation of financial and other reports required by funding and monitoring agencies, or as needed.
• Supervises a clerical staff engaged in maintaining accounts of budgeted allotments, processing purchasing requisitions, invoices and other fiscal documents, maintaining records, and typing and assembling the budget; prepares a variety of periodic and special reports showing the status of budgetary allotments and forecast of expenditures.
• Performs related work as required.

KNOWLEDGE OF:

• the principles, practices and problems of preparing and administering operating and capital budgets in a municipal agency.
• the principles and techniques of developing and maintaining cost and performance statistics.
• administrative principles and practices as they relate to large business or governmental organizations. accounting principles.
• the uses of computer hardware and software for financial reporting.
• recordkeeping and reporting systems used in budget preparation.
• fiscal reporting requirements and conventions.
• Commonwealth of Pennsylvania Act 148 and Department of Public Welfare Children and Youth regulations and guidelines, if required by work assignment.
• Social Security Act Title IV-E regulations and guidelines including Random Moment Time Study (RMTS) calculation, invoicing procedures, cost pool determination and financial statement and reporting requirements, if required by work assignment.

SKILL IN:

• forecasting expenditures based on current and previous expenses or other appropriate factors.
• making arithmetic and statistical calculations based on financial data.
• maintenance of accurate and complete financial records.

ABILITY TO:

• exercise initiative and judgment in analyzing departmental needs and in making pertinent recommendations concerning related budget requests and administration.
• supervise the work of a group of employees engaged in maintaining budgetary and related records.
• prepare comprehensive fiscal reports and statements.
• interpret, analyze and comprehend State, Federal and accounting/auditing standards and reporting requirements applicable to departmental budgeting directives and practices.
• establish and maintain effective working relationships with departmental and central agencies.

EDUCATION

• Completion of a bachelorūs degree program in accounting from an accredited college or university.

AND
GENERAL EXPERIENCE

• Two years of accounting or budgeting experience at the advanced trainee level in the analysis of budget requirements and expenditures and the preparation of budget requests in a large governmental jurisdiction, utility, or corporation.

AND
SPECIFIC EXPERIENCE

• One year of advanced level accounting or full-performance level budgeting experience planning, preparing, and maintaining departmental budgets.

Or any equivalent combination of education and experience which has included a bachelorūs degree as the educational minimum.

PHYSICAL AND MEDICAL REQUIREMENTS

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

PAY RANGE: EP21
Class Established: 5/1959
Spec. Revised: 11/1993
Latest Spec. Revision:
  CSC - 2/1998 ; Ad Board - 4/1998

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