ABOLISHED 01/08/2015 PER PAY LETTER 15-05 - State Financial Examiner II
California State Personnel Board Specification
Schematic Code: JA60
Class Code: 4136
Established: 02/05/1955
Revised: 11/15/1978
Title Changed: --
Definition
Under direction, to conduct examinations of small State agencies, governmental jurisdictions, and other entities subject to audit by the Department of Finance to determine their financial status and the legality, propriety, and effectiveness of their financial and accounting practices and procedures; to assist in the examination of large State agencies, governmental jurisdictions, and other entities; or, to conduct internal audits of the accounts and records of subordinate organizational units of a large State agency; and to do other related work.
Typical Tasks
Examines accounts and records of State agencies, governmental juris dictions, and other entities having a limited number of funds and appropriations and whose functions are usually not diverse; determines conformance with prescribed or recommended accounting systems and generally accepted principles of accounting; reviews applicable laws, policies, and previous audit reports to acquire familiarity with agency organization, operations, and financial activities; plans and discusses with supervisor phases of the audit program to receive emphasis, probable problem areas, and the extent of test checking required; verifies revenues, reimbursements, expenditures, assets, liabilities, and other accounts and records to determine that financial statements accurately reflect financial condition; examines agency operations and internal controls; follows up on previous audit recommendations and recommends improvements in fiscal practices and procedures; when assigned, advises and assists agencies in the installation and maintenance of accounting systems and in effecting recommended changes; prepares working papers; discusses preliminary recommendations with agency officials; prepares a factual report summarizing audit findings. Assists in audits of State agencies and other entities having several funds and appropriations, a variety of accounts, diverse functions, and geographical dispersion of operations; performs such audit segments as examining procedures and test checking accounts to determine the propriety of accounting for revenues and reimbursements, verifying assets and liabilities, or determining that expenditures have been properly authorized, incurred, and accounted for; prepares working papers; prepares and submits to the examiner-in-charge reports covering assigned audit segments; when assigned, conducts special investigations of matters pertaining to financial transactions. Conducts internal audits of subordinate organizational units of a large State agency; ensures that proper accounting procedures and agency policies are followed; determines the reliability and accuracy of such accounts and records as payroll records, inventory accounts, revolving fund accounts and personal expense accounts; examines agency operations and internal controls and recommends improvements in fiscal practices and procedures.
Minimum Qualifications
Experience: Either
1. One year of experience in the California state service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I. (Applicants meeting the educational requirements who have completed six months of service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I will be admitted to the examination, but they must satisfactorily complete one year of this experience before they can be considered eligible for appointment.) or
2. One year of experience in the California state service performing the duties of an Accountant I. or
3. Two years of increasingly responsible professional accounting
Or Auditing Experience. and
Education: Either
1. Equivalent to graduation from college, with specialization in accounting. or
2. Completion of either:
(a) A prescribed professional accounting curriculum given by a residence or correspondence school of accountancy, including courses in elementary and advanced accounting, auditing, cost accounting and business law. or
(b) The equivalent of sixteen semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.
Knowledge and Abilities
Knowledge of: Applying general accounting and auditing principles and procedures, governmental accounting and budgeting, uniform accounting system and the financial organization and procedures of the State of California; applying legislative policies, and rules, regulations and policies of the Department of Finance and central control agencies as they relate to all phases of State agency financial activities, organization and operations of central control agencies with particular reference to functions of the Department of Finance, State Controller, and State Treasurer; principles and techniques of personnel management and supervision and planning, organizing, and directing the work of others; principles and practices of public administration; Department's Affirmative Action Program objectives; a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.
Ability to: Apply general accounting and auditing principles and procedures; apply legislative policies, and rules, regulations and policies of the Department of Finance and central control agencies as they relate to all phases of State agency financial activities; plan, organize, and direct the work of others; conduct financial examinations of accounts and records of a variety of State agencies, governmental jurisdictions, and other entities subject to audit by the Department of Finance; make investigations of accounting and financial organization, procedures, and problems of State agencies and other entities; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively; effectively contribute to the Department's affirmative action objectives.
Special Requirements
Ability to qualify for a fidelity bond; willingness to travel and work away from the headquarters office.
