Established: 04/17
FLSA: Exempt
EEO: 2



Under general direction, to perform the most responsible financial reporting functions within the County’s Finance Department; to design and analyze proposed Governmental Accounting Standards Board (GASB) standards and implement modifications to County business processes or accounting systems to accommodate new standards; and to do other work as required.


The Accountant, Principal is a single incumbent classification within the County’s Finance Department, performing the highest professional level accounting functions with substantial impact on the integrity of County systems of accountability, financial reporting, and management decision-making. The incumbent oversees a major fund section of the County’s Comprehensive Annual Financial Reporting (CAFR) and has lead responsibility in analyzing, researching and implementing GASB pronouncements County-wide. The Accountant, Principal is also responsible for the financial statements and management discussion documents for the County’s annual audit and GASB mandated financial reporting.

Accountant, Principal is distinguished from Accountant, Senior which is not responsible to prepare complex financial statements or for the research and implementation of GASB standards. The Accountant, Principal is further distinguished from the Finance Manager, which has full supervisory responsibility over multiple accounting functions.


Duties may include but are not limited to the following:

  1. Serves as technical lead on GASB pronouncements and governmental GAAP to the Finance division and to County departments; conducts research on GASB pronouncements and changes; analyzes impact on County and presents analysis to impacted departments; creates and monitors implementation plans; trains staff on new standards and internal controls over accounting transactions and assets; develops and advocates for recommendations to improve the efficiency and effectiveness of government accounting.
  2. Develops financial reports relied upon by external parties with a significant impact on County financial credibility; conducts related analyses, research, reconciliations and adjustments; develops, reviews, interprets and adjusts supporting schedules, notes and other information.
  3. Analyzes, reports, and serves as technical lead over major funds, fund groups and highly detailed notes in the CAFR; including those with a variety of funding sources, regulations, intergovernmental agreements, long term debt, and a wide variety of expenditures.
  4. Prepares highly complex financial statements and note disclosures, such as the Government Wide Financial Statements for the County CAFR; oversees the preparation of other financial statements; prepares year-end journal entries for the conversion from budgetary basis to the appropriate basis of accounting (currently modified accrual and full accrual); reviews less complex journal-entries prepared by other fiscal staff.
  5. Contributes expertise and guidance in all financial reporting; serves as financial reporting liaison and technical expert to fiscal staff in all County departments; reviews and evaluates the transaction implications of new business practices or scenarios.
  6. Monitors the capital project funds, debt service funds and legal debt margin; assists with bond issuance in providing financial information or unaudited financial statements to the county’s municipal advisors; reviews preliminary offering statements for accuracy; supports the debt administration by ensuring all arbitrage reports and required disclosures are filed in a timely manner.
  7. Provides lead direction to the work of lower level accounting staff assigned to perform financial reporting and audit assistance; schedules, coordinates, assigns, reviews and oversees the completion of related work; trains employees as needed; may provide input to performance evaluations.


Thorough knowledge of: The principles and practices of financial reporting, auditing and internal controls; governmental accounting and budgeting procedures and operations; Generally Accepted Accounting Principles (GAAP); Governmental Accounting Standards (GASB statements); techniques used to locate errors in accounting records; computerized accounting systems and how they aid in compiling, maintaining and using accounting information; public sector accounting needs; general laws and rules regulating and influencing County fiscal operations; data processing as it relates to accounting records and applications; general office practices and procedures; application and use of standard office equipment.

Skill to: Research technical accounting guidelines and literature to determine applicability; use accounting-related software and financial reporting systems; develop complex financial reports; design, generate and reconcile accounting reports, statements, projections and schedules; interpret and apply accounting and fiscal-related laws, ordinances, rules, regulations, policies and procedures; prepare and maintain accurate reports, spreadsheets and fiscal records; apply and adapt established accounting principles and procedures to a variety of County fiscal applications; apply mathematical and statistical analysis to data from various sources, draw logical conclusions and make appropriate recommendations; lead the work of professional accounting staff; communicate professionally, clearly and concisely, both orally and in writing; establish and maintain effective working relationships with co-workers, managers, customers and the general public.


Some positions must successfully pass a criminal history check which may include national or state fingerprint records check.

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.


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; AND

Experience: Five (5) years of progressively responsible, advanced level professional accounting, financial analysis and reporting, and audit experience in government, either at the department or enterprise-wide level.

Certifications: CPA preferred.

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