CLACKAMAS COUNTY

CLASSIFICATION NO. 476
Established: 10/14
FLSA: Non-Exempt
EEO: 2

ACCOUNTANT 1

CLASS CHARACTERISTICS

Under general supervision, to perform entry-level professional accounting, auditing and fiscal management duties; to design, modify, and evaluate financial records and systems; and to do other work as required.

DISTINGUISHING CHARACTERISTICS

Accountant 1 is the entry-level within the professional Accountant classification series. Work may be performed within the fiscal work unit of a County department and is subject to review by a higher level Accountant or in consultation with County Finance.

The Accountant 1 is distinguished from Accountant 2 by working with limited independence on less varied and less complex assignments. The Accountant 1 is distinguished from the Accounting Specialist series which performs a variety of specialized paraprofessional accounting work in support of the preparation, processing and maintenance of financial records, typically within a specific accounting function.

TYPICAL TASKS

Duties may include but are not limited to the following:

  1. Performs or assists in performing a number of operational functions including accounts payable, accounts receivable, grants management, contract fiscal oversight, transaction auditing, purchasing, payroll verification or reconciliation, general ledger entries, etc.; performs account reconciliations and makes original or correcting journal entries to specific accounts; prepares supporting work papers, cash balances, proofs and schedules.
  2. Prepares or assists in preparing a variety of detailed periodic and annual reports, spreadsheets and summaries for use by management; participates in the preparation of required annual financial statements; assists in the preparation of annual operating budgets; ensures selected general ledger accounts and annual reports accurately reflect the financial position of assigned work function or program.
  3. Learns and applies laws, rules, regulations and fiscal policies and procedures applicable to assigned work functions, programs and/or grants; monitors, coordinates and may recommend adjustments to fiscal systems.
  4. Performs or assists in performing and reviewing standard financial transactions to assure accuracy and conformity with generally accepted accounting principles and with State statute, County policy, established procedures and availability of funds; determines and initiates appropriate action; assists in development and implementation of financial policies and procedures; assists in reviewing and evaluating accounting systems and recommends related improvements.
  5. Assists in reconciling and analyzing grants; prepares reimbursement requests for review; determines proper coding; processes payments to contractors/vendors; tracks funding sources; collects data to generate various performance/financial reports for review by a higher level Accountant or in consultation with County Finance.
  6. Analyzes data and assists in the preparation of detailed financial reports, statements and projections to assist in the development of budgets and for budget monitoring and/or auditing; monitors expenditures to assure budget compliance; prepares and reviews documentation for interagency and intergovernmental services, expenditures and bills.
  7. Assists with internal audits/reviews of accounting transactions to ensure compliance with required County, State, Federal or grant program procedures and requirements; examines, analyzes and verifies documents to ensure adherence to established controls and accepted professional standards; may participate in audit resolution discussions.
  8. May coordinate and review work of paraprofessional accounting and clerical staff in making entries, reconciliations and performing other fiscal record maintenance work.

REQUIRED KNOWLEDGE AND SKILLS

Working knowledge of: The principles, practices, methods and terminology related to accounting and auditing; Generally Accepted Accounting Principles (GAAP) and governmental fund accounting; techniques used to locate errors in accounting records; governmental accounting policies, procedures and operations; computerized accounting systems and how they aid in compiling, maintaining and using accounting information; general office practices and procedures; application and use of standard office equipment; general laws and rules regulating and influencing County fiscal operations; data processing as it relates to accounting records and applications.

Skill to: Prepare and maintain accurate reports, spreadsheets; analyze data from various sources, draw logical conclusions, and make appropriate recommendations; communicate clearly and concisely, both orally and in writing; establish and maintain effective working relationships with co-workers, managers, customers, and the general public; learn accounting software and financial reporting systems; generate and reconcile accounting reports, statements, projections and schedules; apply accounting and fiscal-related laws, ordinances, rules, regulations, policies and procedures.

OTHER REQUIREMENTS

Positions within the County's Criminal Justice agencies must successfully pass an extensive background investigation which may include national fingerprint records check; some positions within Non-Criminal Justice agencies must successfully pass a criminal history check which may include national or state fingerprint records check.

All positions within the County's Criminal Justice agencies must pass a pre-employment drug test.

Driving may be necessary for County business. For position(s) with occasional/incidental driving, incumbents must possess a valid driver's license. Accommodation requests for an acceptable alternative method of transportation will be reviewed on an individual basis in compliance with State and Federal legislation. For position(s) with regular driving, incumbent(s) must also possess and maintain an acceptable driving record throughout the course of employment.

MINIMUM RECRUITING STANDARDS

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

Education/Training: Equivalent to a Bachelor’s Degree in Accounting from an accredited business college or university.

There are a variety of combinations of experience and training that would provide the required knowledge and skills.

Edited: 11/16