Manages professional accounting work of considerable difficulty, serving as the assistant to a Fiscal Director B or agency administrator in a complex financial organization of a large state agency or institution; or manages a division in a complex financial organization of a large and diversified agency or institution.

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

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 all aspects of the agency fiscal and accounting operations. Demonstrated ability to supervise professional accountants involved in one or more complex accounting functions. Demonstrated ability to apply and adapt accounting principles and methods to a variety of agency or institution fiscal needs. Demonstrated ability to develop and implement accounting policies and procedures. Demonstrated ability to assemble, analyze, and prepare reports and financial 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 professional level training and experience. Certification as a Certified Public Accountant (CPA) or a Certified Management Accountant (CMA) is desirable.

See Payroll Addendum which follows beginning with next page.

This is the highest class and second managerial level in the fiscal series for positions predominately dedicated to payroll functions. Positions in this class are located in the largest, most complex mirror image universities and medical centers and are responsible for planning and directing a large, complex, contained payroll system which has a variety of funding sources, multiple pay categories, compensation plans, and pay frequencies. Positions in this class manage and direct programs which offer numerous tax deferred options, health provider incentives and flexible benefits, and locally control the savings bond and direct deposit programs for the university or medical center. This class is distinguished from payroll dedicated positions in the Accounting Manager A class by its 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, directing the operation of a complex, contained, automated payroll system with accounting and payroll auditing responsibility for all university or medical center payrolls and benefits. Positions in this class manage the establishment of payroll procedures and processes; establish internal financial controls; manage compliance with federal, state and university or medical center laws, regulations and policies; and direct the development, implementation and operation of automated payroll systems. Positions in this class are responsible for the interface with university or medical center and state financial and personnel reporting systems; 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 or medical center policies; direct the research and interpretation of 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; approve the reconciliation of all payroll deduction and withholding accounts, and modifications in automated processing, in response to required changes in laws or regulations and policies. 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 serve on task forces and committees with university or medical center administrators, faculty, and managers to enhance the efficiency and level of service of the payroll system. Positions may have responsibility for effort reporting.

Supervision Given: Supervises and directs the activities of an Accounting Manager A, Accountant Senior, Accountants, and other fiscal and support personnel.

Supervision Received: Receives general direction from a higher level fiscal position or faculty member.

Scope: Work affects the total university or medical center payroll process, the fiscal operations of the university or medical center, the integrity of the mirror image data base, compliance with tax laws and regulations, and the efficiency and level of service provided in the payroll office.

Impact of Actions: Effective job performance ensures the timely and accurate processing of payrolls; accurate reconciliation of fiscal records; compliance with state and federal tax and immigration laws and regulations and federal wage-hour regulations; and ongoing enhancements and improvements to the payroll system. Ineffective job performance may result in financial loss to the university or medical center 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 or medical center to enhance the efficiency and level of service of the payroll system; other state agencies and universities, including Department of Taxation; Department of Accounts; Office of the Attorney General; and internal and external auditors to exchange information. Frequent external contacts with the Internal Revenue Service to provide or obtain information. Other external contacts occur as needed with benefit vendors regarding benefit programs; 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; and tax laws and regulations related to payroll, benefit plans and reporting. Considerable knowledge of management 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 or medical center 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 automated accounting systems.

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 a result of the Classification Review/Specification Update Program and represent some positions in the Accounting Manager B and Systems Analyst classes, effective June 1, 1994.