Performs professional level work of moderate difficulty requiring the application of accounting theory and principles to various aspects of agency accounting.

May supervise Fiscal Technicians and/or clerical personnel. Receives direction from a higher level accounting professional, or other agency administrator.

Positions allocated to this class perform professional duties such as developing methods for recording financial transactions; applying accounting principles and practices to update and maintain accounting systems or sub-systems; and assembling data and preparing financial statements, and other fiscal reports.

Other positions perform professional duties that may include serving as the principal operating accountant in a sub-agency of a parent agency; or performing, and/or supervising technicians and clerical personnel in the performance of, specialized accounting duties in functions such as accounts payable/receivable, cash management, grants, capital outlay, fixed asset accounting, student accounts, auxiliary enterprises, or a large, complex payroll operation.

Additional duties typically may include preparing indirect cost proposals or other cost analyses; developing budget information; or administering/monitoring a major component or components of statewide accounting/reporting systems.

Positions allocated to the accountant class supervise rather than perform the daily bookkeeping duties associated with the posting and updating of accounting records, and the compiling of already recorded accounting information into summary reports.

Duties typically performed at the Accountant level are characterized by such responsibilities as developing or modifying accounting systems and procedures; analyzing, interpreting and recording data on financial transactions; allocating funds; providing technical assistance to state agencies or the public; and maintaining complete accounting records at the full professional performance level.

Working knowledge of generally accepted accounting principles and practices including cost accounting. Some knowledge of the use of data processing techniques in maintaining accounting records. Demonstrated ability to apply and adapt established accounting methods to a variety of financial transactions and records. Demonstrated ability to prepare financial reports and statements. Demonstrated ability to train and direct the work of supporting staff.

Graduation from a college or university with major studies in accounting; or an equivalent combination of training and experience indicating possession of the preceding knowledge and abilities.

See Payroll Addendum which follows beginning with next page.

This is the first professional level class in the fiscal series for positions predominately dedicated to payroll functions. Positions typically serve as supervisors of a dedicated payroll unit and exercise limited approval authority in payroll processing. May perform non-supervisory specialized professional accounting work for a component of a payroll department, such as benefit reconciliation, payroll accounting or transaction auditing. This class is distinguished from payroll dedicated positions in the Fiscal Technician Senior class by its typical responsibility for supervising a dedicated unit responsible for payroll, as opposed to processing payroll, and/or its responsibilities for non-supervisory specialized professional accounting work for a component of a payroll department. This class is distinguished from payroll dedicated positions in the Accountant Senior class by the latter's responsibility for supervising a centralized payroll operation with sub-agencies/facilities; or for supervising all payroll sections, or a major section of a large payroll operation with a variety of funding sources, multiple pay categories and pay frequencies.

Complexity of Work: Positions in this class perform professional level work of moderate difficulty to ensure the correct calculation of pay and deductions; prepare certification of payroll totals for signature and ensure delivery according to required schedules; reconcile and audit payroll accounts using generally accepted accounting principles; control and maintain federal and state tax reporting, oversee preparation of tax documents and the transmittal of data to federal and state agencies. Positions interpret and ensure compliance with appropriate agency, state, and federal policies, procedures, and regulations; approve adjustments and exception registers after completing audit/verification to show that expenditures and revenues are in balance; and oversee check security. Positions typically supervise staff responsible for processing the payroll including the manual calculations and entry of data into an on-line payroll system; unusual and non-standard pay actions such as garnishments, workers' compensation, leave without pay, reportable meals, and special pays; and maintenance of employee master files. Positions supervise reconciliation of benefits deductions and payment of liabilities and make decisions and resolve all accounting problems to ensure completion of these functions.

Supervision Given: Most of the positions in this class provide general supervision to Fiscal Technicians Senior, Fiscal Technicians and fiscal and office support personnel.

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

Scope: Work affects the total agency payroll process by supervising the full range of payroll responsibilities. In mirror image universities, work affects the payroll and benefit reconciliation reporting and disbursements.

Impact of Actions: Effective job performance ensures the timely and accurate payroll processing, the accurate reconciliation of fiscal records, 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 the Department of Taxation; Department of Accounts; Assistant Attorney General; Virginia Retirement System; Virginia Employment Commission; Department of Personnel and Training; Auditors; agency employees and other agency departments to obtain and provide information. Frequent external contacts 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. Working knowledge of payroll tax regulations; state and federal laws and regulations concerning payroll and payroll deductions; wage-hour regulations; data processing systems including spread sheet applications; generally accepted accounting principles; and benefit plans and reporting. 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 supervise (if duties require supervision) and perform accounting functions; communicate verbally and in writing; explain policies and procedures; interpret tax laws and regulations; supervise and train staff (if duties require supervision); and analyze and reconcile fiscal data.

QUALIFICATION GUIDE*

License or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in accounting, business administration, finance or a related field.

Level and Type of Experience: Moderate experience supervising payroll processing operations in an automated environment or moderate experience in specialized professional accounting work.

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 of the positions in the Fiscal Technician Senior and Accountant classes, effective June 1, 1994.