Manages professional accounting work of considerable difficulty, serving as the assistant to a Fiscal Director A in the financial organization of a moderately complex agency or institution; or manages at least two complex fiscal and accounting functions in the financial organization of a moderate size agency or institution.

This is the first class of a series for accounting manager positions which are not the single, charge position for the financial organization of an agency or institution.

The work is distinguished from that of a Senior Accountant by the responsibility for complex accounting functions which require the assignment of a staff of professional accountants and which tend to encompass either a significant portion of or the full scope of accounting operations.

Supervision is provided to professional accountants, technicians, and clerks. General direction is received from a Fiscal Director B, Fiscal Director A, Business Manager C, or other agency administrator.

Positions in this class effect a high degree of financial control and have the authority to approve or reject financial transactions. The work involves responsibility for interpreting accounting data and for making decisions for a variety of transactions and reports. Positions in this class establish standard procedures for fiscal and accounting operations, and may be involved in the development of automated accounting systems.

As the single assistant to a Fiscal Director A, manages the operations of the financial organization of a moderately complex agency or institution. Supervision is provided to accountants in the application of statutory and agency regulations, policies, and programs governing all applicable fiscal and accounting functions such as payroll, student accounting, general accounting, cash management, financial reporting, accounts receivable, or grants and contracts.

In a moderate size agency or institution, or in a subdivision of a large agency, position report to a Fiscal director A, Business Manager C, or agency administrator and manage two or more of the fiscal and accounting functions; or in the largest institutions or agencies, manage a complex function of considerable scope which also includes responsibility for that function within a large agency/institution subdivision, such as a teaching hospital. Such functions include payroll, university funds, grants and contracts, student accounting, general accounting, cash management, plant funds, cost analysis, accounts receivable, and financial reporting. The complexity of these accounting functions require a staff or professional accounts in addition to a technician and clerical staff.

Considerable knowledge of generally accepted accounting principles and practices. Considerable knowledge of fiscal and accounting functions and operations. Demonstrated ability to supervise a staff of professional accountants engaged in either all or a significant portion of accounting operations. Demonstrated ability to apply and adapt accounting principles and methods to a variety of agency or institution fiscal needs. Demonstrated ability to assemble, analyze, and prepare reports and statements covering complex financial data.

Graduation from a college or university with major studies in accounting or related curriculum, and experience in supervising a staff of professional accountants; or an equivalent combination of training and experience.

See Payroll Addendum which follows beginning with next page.

This is the first managerial level in the fiscal series for positions predominately dedicated to payroll functions. Positions in this class are located in medium size mirror image universities and serve as the charge position for payroll, or in the largest, most complex state universities with medical centers serve as the assistant director for payroll. Positions are responsible for managing a complex contained payroll system which has 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 and locally control the savings bond and direct deposit deduction programs for the university. This class is distinguished from payroll dedicated positions in the Accountant Senior class by its responsibility for the management of the payroll function in an agency with a complex contained payroll operation characterized by its broad, delegated authority to approve all types of financial transactions. This class is distinguished from the payroll dedicated positions in the Accounting Manager B class by the latter's responsibility for planning and directing the overall payroll activities in a large, complex mirror image university or medical center, interpreting rules, making policy decisions and evaluating efficiency, productivity, and level of service of the payroll section.

Complexity of Work: Positions in this class perform work of considerable difficulty, managing the operation of a complex, contained, automated payroll system, with accounting and payroll auditing responsibility for all university payrolls and benefits. Positions in this class ensure the integrity of the payroll system; establish payroll procedures and processes; establish and/or monitor internal financial controls; and manage compliance with federal, state and university laws, regulations and policies. Positions in this class are responsible for the interface with university and state financial and personnel reporting systems; the oversight of automated payroll processing, tax reporting and payments, payments to third party benefit vendors, as well as other required disbursements, and payroll management reports. Positions in this class develop accounting, auditing, and payroll policies and procedures in response to changes in tax codes, regulations and university policies; research and interpret federal and state tax and immigration laws and multiple tax treaties and visa rules for disbursement of money for payrolls or personal service agreements; approve all payrolls for payment; and approve the reconciliation of all payroll deduction and withholding accounts. 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 have the responsibility for time and attendance systems.

Supervision Given: Supervises and directs Accountants Senior, Accountants, and other fiscal positions.

Supervision Received: Receives general direction from an Accounting Manager B or higher level fiscal or faculty position.

Scope: Work affects the total university payroll process, the integrity of the mirror image data base, and compliance with tax laws and regulations governing the payroll process.

Impact of Actions: Effective job performance ensures timely and accurate processing of payrolls; accurate reconciliation of fiscal records; and compliance with state and federal tax and immigration laws and federal wage-hour regulations. Ineffective job performance may result in financial loss to the university and to employees and the loss of employee and benefit provider goodwill.

Personal Contacts: Frequent internal contacts with administrators, faculty and managers in the university to answer questions or interpret policies; and other state agencies, including Department of Taxation, Department of Accounts, the Office of the Attorney General, Virginia Retirement System, Virginia Employment Commission to exchange information. Frequent external contacts with the Internal Revenue Service to exchange information; benefit vendors regarding benefit programs, deductions and payments; and state and local courts and other private businesses related to third party payments.

Knowledge: Considerable knowledge of payroll policies and procedures; state and federal laws and regulations concerning payroll and payroll deductions; federal wage/hour regulations; automated accounting systems and data base management; and generally accepted accounting principles. Considerable knowledge of management and supervisory principles and practices.

Skills: None.

Abilities: Demonstrated ability to manage a multiple category, automated payroll system and associated professional staff; analyze financial data; interpret tax laws and regulations; work effectively with university departments and administrators; and communicate verbally and in writing.

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: Progressively responsible supervisory/management experience in the accounting or payroll/benefit accounting field. Experience with an automated payroll accounting system.

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 positions in the Accounting Manager A class, effective June 1, 1994.