Accounting Administrator Series

California State Personnel Board Specification

Series established April 8, 1986

Scope

This series specification describes four accounting classes used in State service.

Definition of Series

This series specification describes the work performed by four professional accounting classes used throughout State service that perform as a department's Chief Accounting Officer or as accounting section managers. They function in either a direct or supporting role in a department and are responsible for providing the accounting and fiscal data needed to meet a department's program objectives.

Incumbents in these high level positions require the possession of an accounting background and demonstration of communication skills and administrative or supervisory abilities. They must also have the personal qualifications necessary to succeed in supervising accounting activities and personnel.

Specialist positions within this series are nonsupervisory and perform the most complex professional accounting work assigned to that level.

Supervisory and managerial accounting administrators plan, direct and evaluate the work of an accounting office, group, unit, or program.

Entry Levels

Entry into this series is typically from the Senior Accounting Officer (either designation), Associate Accounting Analyst, or Associate Administrative Analyst (Accounting Systems) classifications.

Factors Affecting Position Allocation

The nature and scope of administrative responsibility, leadership or supervision exercised, reporting relationship, variety and complexity of accounting function, size of accounting office, and impact of decisions.

Definition of Levels

Accounting Administrator I (Specialist)

This is the nonsupervisory level in the series. Positions at this level perform as staff specialists assisting the highest level administrator (in, at a minimum, a large-complex or very large-standard accounting office) with responsibility for the completion of highly complex fiscal activities having multifunctional and/or multigeographical impact.

Incumbents at this level have no supervisory responsibility, but may serve as a lead to other professional accounting staff.

Accounting Administrator I (Supervisor)

Positions at this level supervise a group of professional or analytical and semiprofessional accounting staff performing accounting or accounting and budgetary work and directing a variety of specialized or central control fiscal activities. This level, under general supervision, either: (1) performs as the Chief Accounting Officer in a medium-standard accounting office; or (2) performs as a sectional manager reporting to the Chief Accounting Officer in a medium-complex accounting office.

Accounting Administrator II

This is the full supervisory level in the series where the majority of the time is spent on administrative and supervisory activities. Positions at this level supervise a group of professional or analytical and semiprofessional accounting staff performing accounting and other fiscal related work or direct a variety of specialized or central control fiscal activities, typically through subordinate supervisors at the Accounting Administrator I (Supervisor) level.

This level, under general direction, either: (1) performs as the Chief Accounting Officer in a medium-complex or large-standard accounting office; or (2) performs as a multisection supervisor in a large-complex accounting office; or (3) performs as a sectional manager in a very large-complex accounting office.

Accounting Administrator III

This is the management level in the series with predominantly administrative responsibility. Positions at this level, under administrative direction, have charge of a large and complex accounting function which requires subordinate supervisors at the Accounting Administrator II level or direct an accounting program involving the development and administration of statewide accounting plans, policies, procedures, and standards. This level either: (1) performs as the Chief Accounting Officer in a large-complex or very large-standard accounting office; or (2) performs as a multisection manager in a very large- complex accounting office.

Minimum Qualifications

Accounting Administrator I (Specialist)

Either I

One year of experience in the California state service performing the duties of a professional accounting class equivalent in level to Senior Accounting Officer (Supervisor), Senior Accounting Officer (Specialist), Associate Accounting Analyst, or Associate Administrative Analyst (Accounting Systems).

Or II

Experience: Four years of increasingly responsible professional accounting or auditing experience. [Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class at a level of responsibility not less than that of Senior Accounting Officer (Supervisor) or (Specialist).] (Experience in the California state service may be applied toward the total experience requirement on a proportional basis.) and

Education: Either:

1. Equivalent to graduation from college, with specialization in accounting; or

2. Completion of the equivalent of 45 semester units given by a collegiate-grade residence or correspondence institution, of which 24 units must include courses in financial accounting, managerial accounting, intermediate/advanced accounting, fund/governmental accounting, cost accounting, auditing, business law, computer applications/management information systems. (Persons who will complete course work requirements during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.) Successful completion of the State Fund Accounting Course administered by the Department of Finance, shall receive credit for three semester hours toward the required accounting courses.

Accounting Administrator I (Supervisor)

Either I

One year of experience in the California state service performing the duties of a professional accounting class equivalent in level to Senior Accounting Officer (Supervisor), Senior Accounting Officer (Specialist), Associate Accounting Analyst, or Associate Administrative Analyst (Accounting Systems).

Or II

Experience: Four years of increasingly responsible professional accounting or auditing experience. For at least one year, this responsibility must have been at a level equivalent to supervising a staff in the operation of a complex accounting system. [Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class at a level of responsibility not less than that of Senior Accounting Officer (Supervisor) or (Specialist).] (Experience in the California state service may be applied toward the total experience requirement on a proportional basis.) and

Education: Either:

1. Equivalent to graduation from college, with specialization in accounting; or

2. Completion of the equivalent of 45 semester units given by a collegiate-grade residence or correspondence institution, of which 24 units must include courses in financial accounting, managerial accounting, intermediate/advanced accounting, fund/governmental accounting cost accounting, auditing, business law, computer applications/management information systems. (Persons who will complete course work requirements during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.) Successful completion of the State Fund Accounting Course administered by the Department of Finance, shall receive credit for three semester hours toward the required accounting courses.

Accounting Administrator II

Either I

One year of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to Accounting Administrator I (Specialist) or Accounting Administrator I (Supervisor).

Or II

Experience: Five years of increasingly responsible professional accounting or auditing experience. For at least one year, this responsibility must have been at a level equivalent to supervising a staff in the operation of a complex accounting system. [Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class at a level of responsibility not less than that of Accounting Administrator I (Specialist) or Accounting Administrator I (Supervisor).] (Experience in the California state service may be applied toward the total experience requirement on a proportional basis.) and

Education: Same as Accounting Administrator I (Specialist) or Accounting Administrator I (Supervisor).

Accounting Administrator III

Either I

One year of experience in the California state service performing the duties of an Accounting Administrator II.

Or II

Two years of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to Accounting Administrator I (Specialist) or Accounting Administrator I (Supervisor) at least one year of which shall have been in a supervisory assignment.

Or III

Experience: Broad and extensive experience (more than five years) of increasingly responsible professional accounting or auditing experience. For at least two years, this responsibility must have been at a level equivalent to supervising a staff in the operation of a complex accounting system. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class at a level of responsibility not less than that of Accounting Administrator II.) (Experience in the California state service may be applied toward the total experience requirement on a proportional basis.) and

Education: Same as Accounting Administrator I (Specialist) or Accounting Administrator I (Supervisor).

Knowledge and Abilities

Accounting Administrator I (Specialist)

Knowledge of: Accounting principles and procedures; governmental accounting and budgeting; the uniform accounting system and financial organization and procedures of the State of California and related laws, rules, and regulations; principles of business management, including office methods and procedures; principles of public finance; and business law.

Ability to: Apply accounting principles and procedures; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, and concise reports; make sound decisions and recommendations in regard to the professional accounting problems in maintaining control of a departmental budget; establish and maintain cooperative relations with those contacted in the work; and speak and write effectively.

Accounting Administrator I (Supervisor)

Accounting Administrator II

Accounting Administrator III

Knowledge of: All of the above, and principles and techniques of personnel management and supervision; and planning, organizing, and directing the work of others; the department's Affirmative Action Program objectives; and a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.

Ability to: All of the above, and plan, organize, and direct the work of others; and effectively contribute to the department's affirmative action objectives.

Special Personal Characteristic

All Levels:

Ability to qualify for a fidelity bond.

Additional Desirable Qualifications

All Levels:

Preferred additional education includes courses in statistics, business finance, mathematics, college composition, speech/oral communications and/or business composition.