This classification serves as assistant to the Chief Financial Officer, who is the department head of management and finance. This classification assumes responsibility for the department in the absence of the department head. Under the general direction of the chief financial officer, oversees and participates in the maintenance of the County’s accounting records, prepares and publishes the Comprehensive Annual Financial Report (CAFR), develops the annual indirect cost allocation plan, performs complex and difficult financial accounting analyses, and assists with a variety of related complex technical tasks.
EXAMPLES OF PRINCIPLE DUTIES(
Duties assigned to this classification include, but are not limited to, the following examples.)
1. Supervise and participate in the maintenance of accounting records and the preparation of financial statements and reports. Ensure the timely production and filing of all financial reports in accordance with state law and professional requirements. Manage and direct all assigned staff, provide professional assistance and training, coordinate workloads, review work and evaluate performance.
2. Perform complex technical analysis relating to county financial management and reporting. Analyze, evaluate and make recommendations for fee, rate and other revenue adjustments. Analyze, evaluate and make recommendations for expenditure reductions. Monitor revisions and analyze the financial and program impact of the revisions.
3. Review, evaluate, recommend and implement accounting practices, policies, procedures and internal controls to ensure the integrity of county financial operations.
4. Ensure that county policies and procedures are in compliance with federal, state, and local laws, codes and regulations. Analyze new laws and professional pronouncements; interpret the requirements, present recommendations for their application and implementation as needed.
5. Provide technical consulting services to county departments on accounting and financial reporting requirements. Work with departments to determine their financial reporting needs and assist them in accessing financial information toe effectively manage their departments.
6. Manage highly complex projects as assigned.
7. Coordinate the external annual audit; prepare and supervise the preparation of the Comprehensive Annual Financial Report (CAFR) including statements, notes and supporting schedules. Respond to auditor reports and recommendations. Propose and implement a plan of action.
8. Develop an annual indirect cost allocation plan to be used in determining county’s cost of services and to maximize reimbursement from grant and contracted services.
9. Assist in the preparation and administration of the County’s annual budget. Compile data to forecast and monitor budget to actual revenues and expenditures and to assure compliance with approved budget and staffing levels. Manage preparation of adjustments to current fiscal year budget including production of mid-year budget documents in compliance with Oregon statutes. Research and analyze budget histories to project future revenue and expenditures.
10. Participate in the evaluation and implementation of new or modified financial and accounting computer systems.
11. Coordinate and monitor the development and maintenance of the department’s procedure manuals.
12. Perform related duties as assigned.
KNOWLEDGE, SKILL AND ABILITY REQUIRED BY THIS POSITION
Knowledge of: Knowledge of generally accepted accounting principles, systems, procedures and controls and their application to governmental accounting systems; principles of financial reporting; principles of cost accounting and cost allocation methods; knowledge of municipal organizational structures, functions, operations; knowledge of municipal budgeting; knowledge of modern accounting systems, automation of accounting systems and the documentation of accounting operations and procedures; and knowledge of professional standards as established by the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB). Skills in: Preparation of financial statements and reports; use of personal computer and spreadsheet software; use of computerized financial information and reporting systems. Ability to: Communicate effectively in both oral and written forms; effectively administer a variety of financial control and reporting systems activities; set work priorities, delegate and monitor progress on assignments; analyze and interpret financial and accounting records; prepare complex financial statements, reports and analyses; analyze problems, identify alternative solutions, project consequences of proposed actions, and implement recommendations; evaluate accounting operations, procedures, policies and methods in order to develop and implement improvements; interpret and apply Federal, State, and local policies, procedures, laws and regulations; analyze, interpret, summarize, and present technical information and data in an effective manner; identify weaknesses in internal control structure and areas of non compliance with relation to grantor, statutory and administrative requirements; and establish and maintain cooperative working relationships with those contacted in the course of
Education, experience and training: Bachelor’s degree in finance, accounting or a related field and four to six years experience with a governmental agency or a satisfactory equivalent combination of education, experience and training. At time of appointment, must possess a valid Oregon driver’s license.
Desirable qualifications: Possession of a certified public accountant license (CPA).
SUPERVISORY CONTROLS OF THIS POSITION
Work is performed under the general guidance of the chief financial officer. The employee works independently in administering a complex area of responsibility and confers with supervisor for professional advice. Work is accomplished within a broad framework, with authority and responsibility in area of service. Periodic reviews of work performance are conducted in terms of expected results.
Work is performed within departmental policy and procedures; federal, state and county statutes, rules, regulations and ordinances; established accounting and auditing theories, principles and practices. Employee uses seasoned, independent judgment in interpreting and using appropriate guidelines.
PHYSICAL DEMANDS AND WORK ENVIRONMENT
Regular and consistent attendance is required. Work is performed in an office environment; work is generally sedentary and requires hearing voice conversation and keyboarding. A minimal amount of driving is required.