Performs advanced fiscal, bookkeeping, and accounting-related duties at the highest paraprofessional and technical level in reviewing, processing, and controlling manual and automated fiscal records and reports.

May supervise Fiscal Technicians, fiscal Assistants and/or clerical personnel. General supervision is received from a professional accountant, or other agency administrator.

Performs work of moderate difficulty in maintaining complex bookkeeping/accounting systems and which involves reviewing fiscal documents and transactions for accuracy and conformity to established procedures and policies. This frequently includes supervising or independently carrying out or reviewing one or more internal agency fiscal procedures. The work is normally performed independently within the framework of prescribed accounting procedures and regulations.

Typical supervisory duties may include screening and processing a variety of fiscal transactions including expenditure and fund transfer requests; preparing and maintaining accounts receivable ledgers and billings; carrying out payroll functions; or serving as head cashier entailing receipt and accountability for large sums of money over the counter and by mail.

Duties generally performed independently may involve fiscal and statistical analyses; reconciling expenditures and revenues to the operating budget and preparing variance reports; interpreting the fiscal performance of contracts and grants, and maintaining balances of such sponsored program funds; conferring with other agency and private fiscal persons about financial procedures; fixed asset accounting, and assisting professional accountants in implementing procedural changes.

Working knowledge of advanced bookkeeping/accounting principles and practices. Working knowledge of office procedures and equipment. Demonstrated ability to analyze fiscal transactions for conformity with procedures and regulations. Demonstrated ability to supervise or independently handle one or more aspects of agency fiscal operations. Demonstrated ability to prepare financial reports and statements.

Graduation from high school in a business-related curriculum, with post-secondary training in accounting preferred, and experience commensurate with the position’s duties; or an equivalent combination of training and experience.

See Payroll Addendum which follows beginning with next page.

This is the third and final class in the fiscal series for paraprofessional positions predominately dedicated to payroll functions. Positions in this class perform advanced level work at the highest paraprofessional level by performing the full range of payroll processing activities to include calculation, preparation, processing and reconciliation of classified payroll and benefits; which may include supervising lower level positions processing a portion of the payroll. May serve as the single payroll position. May have the responsibility for calculation, preparation and processing of more than one payroll category such as classified, non-classified, full-time and adjunct faculty, graduate assistants, students, etc.

This class is distinguished from payroll dedicated positions in the Fiscal Technician class by its responsibility for supervising and/or performing the full range of payroll functions or, for benefits and payroll reconciliation and reporting functions. This class is distinguished from payroll dedicated positions in the Accountant class which typically has supervisory responsibilities for the full range of payroll functions in a dedicated payroll unit; or for non-supervisory specialized professional accounting work for a component of a payroll department.

Complexity of Work: Positions in this class perform work of moderate difficulty with responsibility for collecting payroll support information and verifying pay rates, pay increases, decreases, authorizations and deductions; creating pay accounts; reviewing time sheets to verify time and attendance; calculating, preparing and processing the agency's classified and wage payrolls; and reconciliation of payroll and benefit expenditures and financial reporting. Enters data into automated systems. Positions in this class may perform or oversee the processing of all payroll changes and special payments. Positions prepare financial reports related to payroll expenditures, deductions and withholdings; review reports generated from automated systems for exceptions, and review data base information to ensure accuracy. This class may initiate manual or system generated adjustments to correct data in automated systems. This class may be responsible for third party vendor payments for miscellaneous insurance, savings and benefit plans, non-Virginia income tax withheld and remittances to various jurisdictions and authorities, i.e. court ordered withholdings for garnishments, child/spouse support payments, and tax levies. Prepares information for certification and reconciliation.

In mirror image payroll operations, positions may be dedicated to payroll and benefits reconciliation and reporting functions.

Supervision Given: Some positions provide technical guidance or supervision to Fiscal Technicians and Fiscal Assistants or office support personnel.

Supervision Received: Receives general supervision from an Accountant, Accountant Senior, or higher level position.

Scope: Work affects the agency payroll process by performing the full range of payroll responsibilities. In mirror image agencies work affects the payroll and benefit reconciliation reporting and disbursements.

Impact of Actions: Effective job performance ensures the timely and accurate processing of payrolls and compliance with state and federal tax laws and federal wage-hour regulations. Ineffective job performance may result in pay calculation errors, erroneous benefit deductions, incorrect records and record keeping which may result in financial loss to the agency and to employees, and a loss of employee and benefit provider goodwill.

Personal Contacts: Frequent internal contacts with agency employees, agency human resource staff members, and employees of other state agencies to resolve payroll processing and calculation issues. Frequent internal contact with Department of Accounts payroll staff and agency information technology professionals to resolve computer processing concerns. External contact with the Internal Revenue Service to exchange information; benefit vendors regarding benefit deductions and payments; and state and local courts and other private businesses related to third party payments.

Knowledge: Working knowledge of payroll policies and procedures; payroll tax regulations; wage-hour regulations; state and federal laws and regulations concerning payroll and payroll deductions; and data processing systems including spread sheet applications. Some knowledge of generally accepted accounting principles. Positions that supervise must have working knowledge of supervisory principles and procedures.

Skills: Skill in keyboarding and the use of calculators.

Abilities: Demonstrated ability to perform payroll processing functions; communicate verbally and in writing; explain policies and procedures; work with detailed information on a continual basis; meet deadlines; review fiscal data for accuracy and reconcile fiscal data. Positions that supervise must have demonstrated ability to supervise and train staff.

License or Certification: None.

Education or Training: Graduation from high school with supplementary education or training in finance, accounting, or a related field.

Level and Type of Experience: Moderate experience processing full payrolls or a portion of a large payroll in an automated office environment.

An equivalent combination of training and experience indicating possession of the preceding knowledge, skills and abilities may be substituted for this education and experience.

These guidelines were developed as part of the Classification Review/Specification Update Program and represent some positions in the Fiscal Technician, Fiscal Technician Senior and Accountant classes, effective June 1, 1994.