CLASSIFICATION GUIDELINES

ACCOUNTANT SERIES

CLASSES IN THE SERIES

Class Code	Class Title

00309	Accountant/Auditor 1
00311/90312	Accountant 2
00312/90313	Accountant 3
00314	Accountant 3 (Supervisory)
00315	Accountant 4

SERIES CONCEPT

This series covers those positions that perform professional level operating and/or cost accounting work that requires the application of well established accounting, principles, theories, concepts and practices to a wide variety of difficult problems.

EXCLUSIONS

Positions assigned responsibility for budgetary matters as their primary function should be allocated to the Budget Analyst series.

Employees in the accounting area, but are not at the professional level should be allocated to the Accounting Clerk or Accounting Technician series.

All positions that do not have professional accounting functions assigned as the predominate part of their job.

CLASS DISTINCTIONS

Accountant/Auditor 1

This is the trainee level professional which initially functions under close supervision.

Accountant 2

The Accountant 2 performs operating level professional accounting work involving the management and maintenance of diversified financial recordkeeping. A primary characteristic at this level is the responsibility for operating an accounting system or segment in the intended manner, making day-to-day decisions concerning the accounting treatment of those financial transactions and making recommendations or handling unusual or complex transactions. This can include to a degree the oversight of others though normally in less than an official leadwork capacity. Because this is considered to be at the journey level within the series a great deal of independent action can be expected. Because the position is tied together with Accountant Auditor 1 as trainee journey classes, the class of Accountant 2 will include a wide latitude of positions ranging from extremely complex to those that are minimally beyond a trainee status.

Accountant 3

Directs, coordinates and maintains a major accounting system. May oversee, but not supervise, clerical, technical and/or professional accounting staff. Receives little technical supervision, subject basically to administrative review. Employees at this level are not expected to be heavily involved in the day-to-day operational aspects, as found at the Accountant 2 level, but function more in an administrative/oversight capacity. This would include overseeing the compilations of financial records, formulating the overall operational procedures and developing modifications and revisions to the accounting system but not participating in the actual maintenance or updating of the financial entries.

Accountant 3 (Supervisory)

This is the same as the Accountant 3 above, but with full supervisory responsibilities as well.

Accountant 4

Administers and provides full supervision over professional and technical staff in a major accounting unit in a large multipurpose or multifunction agency having a large number and variety of programs, that normally involve both state and federal funding and may have budgetary operations in agencies with several programs that require frequent changes and/or revisions.

Effective Date: 12/99