Characteristics of Work
This is professional accounting and auditing work. Accounting functions which may be performed by an incumbent in this position include: the maintenance of various accounting ledgers reflecting a variety of funds; the maintenance of controls and balances on a variety of accounting activities; and the preparation of fiscal statements and reports from various sources. Auditing functions which may be performed by an incumbent in this position include: analyses of accounts, transactions, contracts, and testing of transactions for compliance with established laws, rules, and regulations. Further, the incumbent may conduct and/or participate in analyses of department accounting functions to determine the legality of fiscal activities and the effectiveness of accounting systems. Also, the incumbent may be responsible for directing or assisting in directing the disbursement of agency funds in accordance with approved policies and procedures; acting as fiscal advisor to agency administrators; and representing the agency at various fiscal meetings. In addition to thorough grounding in principles of accounting and standards of auditing, the incumbent should develop knowledge of state and federal laws in relation to financial administration and familiarity with various accounting systems in the agencies' accounting procedures that may provide more efficient operation and better internal control. Work is performed in accordance with established regulations, procedures, and administrative directives and under the direction of an administrative superior, accountant, or auditor of a higher classification. Supervision may be exercised over subordinate accountants or auditors, accounting clerks or other clerical personnel. The primary difference from an Accountant/Auditor II, Professional is the increased magnitude of the operation, together with the complexity and increased budget, size of the agency, and increased relationships. Incumbents in this classification may function as the administrative head of a small-sized accounting division or as the assistant to the administrative head of the fiscal division of a moderate-sized accounting division.
Examples of Work
Examples of work performed in this classification include, but are not limited to, the following:
Performs thorough audit examinations and analysis of financial documents, reconciliations, and related forms to determine compliance or non-compliance with policies, procedures, regulations, and statutes.
Coordinates audit findings with other auditors' studies.
Prepares detailed audit reports documenting compliance or non-compliance of audit findings.
Explains and presents audit findings to auditors, supervisors, auditees, and management.
Recommends changes in operations and financial activities.
Reconciles, or notes and reports, discrepancies found in records.
Analyzes reports, transaction details, and spreadsheets, in order to summarize financial data utilized in financial reporting.
Maintains purchase orders, registers, and other fiscal records.
Supervises auditing of records, and determines scope of investigation required.
Inspects accounting books and systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
Inspects cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.
Compiles statistical, financial, accounting or auditing reports and tables pertaining to cash receipts, expenditures, accounts payable and receivable, and profits and losses.
Researches, compiles, and prepares reports, manuals, correspondence, and other information required by management and other governmental agencies.
Maintains complex ledgers and controls, performs balancing operations, and prepares fiscal statements and analysis.
Develops or updates procedures, policies, and standards.
Prepares and reviews reports for accuracy of application of accounting principles and conformity with established departmental policies.
Assists in planning and completion of audits.
Devises plans to meet and complete all compliance and substantive testing, internal control evaluations, statistical analysis, follow-up on previous audits, and special projects assigned.
Makes staffing assignments based on staff experience, professional development, and time constraints.
Provides training and direction to auditors based on need.
Monitors progress of staff assignments through examination of work, reviewing status reports, and inquiries.
Advises and determines, the nature, extent, and timing of procedures to be performed on the assignment, based on the results of preparation and planning, walk-throughs, observations, analytical review and other procedures as may be necessary.
Performs related or similar duties as required or assigned.
These minimum qualifications have been agreed upon by Subject Matter Experts (SMEs) in this job class and are based upon a job analysis and the essential functions.However, if a candidate believes he/she is qualified for the job although he/she does not have the minimum qualifications set forth below, he/she may request special consideration through substitution of related education and experience, demonstrating the ability to perform the essential functions of the position.Any request to substitute related education or experience for minimum qualifications must be addressed to the Mississippi State Personnel Board in writing, identifying the related education and experience which demonstrates the candidate's ability to perform all essential functions of the position.
One (1) year of successful performance as an Accountant/Auditor II, Professional.
A Bachelor's Degree from an accredited four-year college or university in accounting;
Three (3) years of experience in work related to the described duties.
A Bachelor's Degree from an accredited four-year college or university with a minimum of 24 hours of accounting.
Three (3) years of experience in work related to the described duties.
Applicant must attach a valid copy of his/her transcript to verify course work
Licensed as a Certified Public Accountant (CPA) by the MS State Board of Public Accountants may be substituted for two (2) years of the required general or managerial experience. Certification by the Institute of Internal Auditors as a Certified Internal Auditor may be substituted for one (1) year of the required general or managerial experience.
Additional essential functions may be identified and included by the hiring agency. The essential functions include, but are not limited to, the following:
Collects data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with agency's system of internal controls, and agency/state/federal policies, procedures, laws, and regulations.
Processes and ensures accuracy of employee payroll, travel authorizations, vouchers, and/or accounts payable and accounts receivable.
Verifies financial transactions, figures, postings, and documents for correct entry, mathematical accuracy, and proper coding; and makes corrections when needed.
Applies professional accounting concepts to routine processing and reporting, as well as more complex tasks.
Eligible employees have the opportunity to participate in the state?s health and prescription insurance program. Employees may select either single or family coverage with affordable co-payments. More detail can be found at Know Your Benefits.
Employees are eligible for a wellness and health promotion program.This plan provides annual benefits for certain services with first-dollar coverage with no deductible.
All eligible employees receive an actual term life insurance policy upon employment. The policy coverage is two times the employee?s annual salary to a maximum of $100,000. More detail can be found at Life Insurance Choices.
Many agencies offer discounted premiums for dental, vision, and cancer insurance.
Flexible Spending Accounts
Many state agencies provide opportunity for employees to participate in pre-tax spending accounts.These accounts allow employees to withhold childcare expenses and unreimbursed medical expenses prior to application of state and federal taxes.
Paid Personal Leave and Sick Leave
Full-time employees receive paid time off for personal needs and for sick leave.Leave begins accruing after one month of employment and may be used as it is accrued.Employees earn approximately 18 days of personal leave annually and 12 days of sick leave annually.
In accordance with federal law, all employees serving in the armed forces or the military reserves are entitled to 15 days per year for military training.
Employees receive up to 10 paid holidays to enjoy many of our nation?s celebrations with family and friends.
The State of Mississippi provides all its employees a Defined Benefit/Defined Contribution Retirement Program.Employees become vested in the State?s retirement system after 8 years of employment.Both you and your employing agency contribute toward your retirement. More detailed information regarding the State?s retirement program can be found at http://www.pers.state.ms.us
State agencies offer several opportunities for their employees to participate in a deferred compensation voluntary retirement savings plan.More information can be found at Deferred Compensation.
State Credit Union
All state employees are eligible to participate in the Mississippi Public Employees? Credit Union.This organization offers state employees special savings and borrowing plans.For more information about this program, call 601.948.8191.
Many state agencies provide opportunities for their employees to achieve higher education through tuition reimbursement.Common programs include medical and nursing fields, accounting, and business/administrative fields.
Career Development and Training
The Mississippi State Personnel Board offers several management and administrative certification programs, as well as professional development courses to enhance employee value to the agency.Individual agencies also offer technical training and allow membership in professional organizations to employees in their specific fields of employment.
Employees who have completed 6 or more months of service are eligible for promotional opportunities within state government employment.Minimum qualifications must be met.
Many job classifications provide career-ladder opportunities based upon attainment of competencies.These career ladders can increase an individual?s salary, provided funds are available within the agency.