Performs advanced professional level work of considerable difficulty requiring the analysis and interpretation of fiscal data, and the application of accounting theory and principles to various aspects of agency accounting.

May supervise professional Accountants in addition to Fiscal Technicians and clerical personnel. Receives general direction from a higher level accounting professional or other agency administrator.

Typical organizational settings of positions allocated to this class are the major fiscal sections of large, complex agencies and institutions; or settings where especially diversified or complex fiscal/accounting factors are present.

Considerable knowledge of generally accepted accounting principles and practices including cost accounting. Working knowledge of the use of data processing techniques in maintaining accounting records. Demonstrated ability to apply and adapt accounting principles and methods to a variety of agency fiscal needs. Demonstrated ability to assemble, analyze and prepare reports and statements covering complex financial data. Demonstrated ability to train and direct the work of supporting staff.

Graduation from a college or university with major studies in accounting, and advance experience related to the position’s duties; or an equivalent combination of training and experience.

See Payroll Addendum which follows beginning with next page.

This is advanced professional level work in the fiscal series for positions predominately dedicated to payroll functions.

Positions in this class are located in agencies with statewide, geographically dispersed sub-agencies or facilities. Positions supervise a totally centralized payroll operation, typically requiring subordinate professional Accountants and fiscal staff responsible for processing complete payrolls for sub-agencies or facilities; or, in large universities positions in this class serve as the charge supervisory position of a payroll operation characterized by a variety of funding sources, multiple pay categories and pay frequencies. Positions in this class administer programs which offer numerous tax deferred options and flexible benefits. Also, positions in this class are located in mirror image universities or medical centers and serve as supervisor of day-to-day payroll operations; or serve as supervisor of a major section with responsibility for payroll and benefit reconciliation and reporting, tax deposits, systems reconciliation, and resolution of input/output systems problems. These university payroll operations are characterized by a variety of funding sources, multiple pay categories, compensation plans, and pay frequencies. Positions in this class administer programs which offer numerous tax deferred options, health provider incentives and flexible benefits, locally control the savings bond and direct deposit deduction programs, and are responsible for data base integrity of the mirror image payroll system.

This class is distinguished from payroll dedicated positions in the Accountant class by its responsibility for supervising a large centralized payroll operation with sub-agencies/facilities; or for supervising all payroll sections or a major section of the largest, most complex payroll operations. This class is distinguished from payroll dedicated positions in the Accounting Manager A class by the latter's responsibility for the management of the payroll function in a mirror image agency which requires lower level positions, at the professional level, to supervise the components of the payroll operation.

Complexity of Work: Positions in this class perform work of considerable difficulty in the supervision of payroll functions. Such positions typically establish internal controls; develop and implement payroll policies and procedures; analyze operating

procedures; and implement program changes or improvements. Positions in this class perform advanced reconciliation and audits of pay and deductions; provide information to agency employees; research, analyze, interpret and apply federal and state tax laws and regulations; analyze payroll information/data and prepare reports for agency and university management; prepare pre-certification documentation; analyze and resolve problems; coordinate evaluations of the payroll system and recommend modifications; and respond to inquiries and communicate with management on payroll matters. Positions in this class supervise payroll processing, which includes collection, verification and entry of payroll information; non-standard pay actions; reconciliation of payroll information; preparation of tax deposits; processing of benefit deductions and changes and remittances to third party vendors and courts; and preparation of information for certification. Positions in this class typically develop, establish and interpret departmental goals, objectives and policies; participate in personnel actions, to include recruitment and selection, promotional actions, evaluation, and training and development of subordinate staff. Positions in this class may certify payroll for payment.

Additionally, positions in institutions of higher education also perform work of considerable difficulty supervising and directing the work of professional and technical positions by monitoring internal controls to ensure compliance with regulations, rules, policies and procedures and accepted accounting practices; approving payroll adjustments; researching and interpreting multiple tax treaties and visa rules; responding to audit reports and serving as liaison between the university and the Department of Accounts or other universities and state agencies. Positions in mirror image universities evaluate the impact of changes in federal and state regulations on payroll processes; develop systems and procedure changes; and may serve as the point of contact for data base integrity and compatibility with state interface systems (DOA, DPT, DIT).

Supervision Given: Positions in this class supervise Accountants, Fiscal Technicians Senior and office support personnel.

Supervision Received: Receives direction from an Accounting Manager, or higher level administrative position.

Scope: Work affects the total agency payroll process by supervising the full range of payroll responsibilities. In an institution of higher education, work affects the total payroll process or a significant portion of the payroll process.

Impact of Actions: Effective job performance ensures the timely and accurate processing of payrolls, 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 financial loss to the agency and to employees, and a loss of employee and benefit provider goodwill.

Personal Contacts: Frequent internal contact with agency/university management concerning payroll matters; 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 contact with Internal Revenue Service to exchange information; benefit vendors regarding benefit deductions and payments; state and local courts and other private businesses related to third party payments.

Knowledge: Considerable knowledge of payroll policies and procedures; payroll tax regulations; state and federal laws and regulations concerning payroll and payroll deductions; wage-hour regulations; data processing systems including spreadsheet applications; generally accepted accounting principles, and benefit plans and reporting. Working knowledge of supervisory principles.

Skills: Skill in keyboarding and the use of calculators.

Abilities: Demonstrated ability to supervise and train staff; communicate verbally and in writing; explain policies and procedures; interpret tax laws and regulations; ensure the timely issuance of payroll checks; operate automated office equipment and related software; analyze payroll data; and work effectively with agency departments and administrators.

QUALIFICATIONS 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: Progressively responsible supervisory experience in payroll processing operations in an automated environment.

An equivalent combination of training and experience indicating possession of the preceding knowledge, skills and abilities may substitute 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 Accountant Senior class, effective June 1, 1994.