SANTA CLARA COUNTY OFFICE OF EDUCATION
Personnel Commission

CLASS SERIES TITLES:

Accounting Technician/Accounting Technician, Sr. (ACS)
Accounting Technician/Accounting Technician, Sr. (ACS) - Restricted

DESCRIPTION OF BASIC FUNCTION AND RESPONSIBILITIES

To perform a variety of specialized accounting work including accounts payable and receivable fiscal assignments including, posting, processing, and monitoring activities relating to cash receipts, accounts receivable transactions, vendor invoices, accounts payable disbursements, employee reimbursements, and internal auditing; to prepare, maintain, review, reconcile, and distribute related reports; to advise, train, and/or provide responsible assistance to Office staff and other incumbents in the Accounting Technician job class series; and to perform related duties as assigned.

DISTINGUISHING CHARACTERISTICS

The job class series of Accounting Technician and Senior Accounting Technician requires accuracy and perform varied types accounting work including, but not limited to, accounts payable, accounts receivable, and specialized school finance grant reporting requirements in County Office programs. Employees in this job classification receive general to limited supervision within the framework of defined rules and procedures. This job class series is responsible for the accurate and timely work production under stringent timelines.

ALTERNATE CLASS SERIES

The Accounting Technician and Senior Accounting Technician serve as alternate journey and advanced journey level classifications, respectively. Incumbents may be assigned into either class depending upon prior experience, demonstrated skills and abilities, and knowledge of related fiscal policies and procedures. Employees assigned to the class of Accounting Technician may reasonably expect to be reassigned to the next higher class of Senior Accounting Technician upon demonstrating the ability to accurately perform accounting tasks and assignments in a timely manner as well as sufficient job knowledge to properly interpret fiscal policies and procedures and to assist other accounting/fiscal workers with more difficult and complex problems.

TYPICAL DUTIES

The following duties are examples of assignments performed by incumbents in this classification. It is not a totally comprehensive list of duties, nor is it restrictive regarding job assignments.

• Posts cash including applying remittances, addressing exceptions, and processing account adjustments
• Processes and monitors accounts receivable transactions including posting invoices, reconciling accounts receivable ledger, resolving uncollected amounts, and/or monitoring aging reports
• Processes vendor invoices including verifying and/or obtaining payment approval, matching purchase orders and receiving reports, and addressing exceptions
• Processes and monitors account payable disbursements: recalculating invoices, reviewing account codes for accuracy, and verifying supporting documents and data
• Matches checks to invoices, distributes checks, attaching warrant audit lists to payment documents
• Process employee reimbursements, including the auditing of supporting documentation, reconciling receipt information, reviewing for policy compliance, posting data, and distributing checks
• Performs internal audit functions including warrant audits, documenting audit trails, and complying with audit procedures
• Advises and trains Office departments and staff including, but not limited to, accessing on-line accounts payable/receivable information, interpreting data, changing account codes, and entering internal/external accounts receivable invoices and purchase orders into on-line programs
• Performs analysis of budget encumbrances and available fund information, ensuring availability of funds for payables and reporting problems to appropriate staff
• Analyzes, reviews, reconciles, and/or distributes monthly financial and general ledger reports, ensuring proper recording, reconciling of internal and external vendor records, processing corrected journal vouchers, completing year end activities, and/or monitoring 1099 issues
• Reviews month-end and interim financial reports, preparing, adjusting journal entries and reconciling balance sheet accounts to subsidiary ledgers
• Maintains supporting work papers for general ledger for accrued expenses at year-end; records prepaid expenses and abatements of expenditures
• Pays sales and use taxes
• Monitors encumbrances and budget balances for proper classification of revenues and expenditures, recommending budgetary revisions as needed
• Operates internal accounting information systems, microcomputer hardware and software, including, but not limited to, spreadsheet, word processing, on-line general ledger and routine office programs
• Prepares, maintains, and/or revises customized reports and/or spreadsheets relating to vendor payments, general ledger transactions, purchase order status tracking, and accounts for utility, water, facilities, and leases
• Performs year-end closing procedures, analyzing revenue and expenditures
• Prepares, ensures proper endorsement, and distributes checks; reconciles balance sheet accounts as assigned
• Provides direction, work coordination, and training to other Accounting Technicians, assisting with more difficult and complex problems as needed
• Performs general office/clerical support duties such as responding to telephone inquiries, filing, and preparing information summaries
• Assists with purchase card expenditure processing, preparing, maintaining, and/or monitoring journal entries, transactions, and expenditures for departments and programs
• Performs other related duties as assigned.

EMPLOYMENT STANDARDS

Possession of:

• A valid California Driver's License
• A driving record which meets the County office of Education's Insurance requirements.

Knowledge of:

• General principles and procedures accounting, auditing, budgeting, bookkeeping, and fiscal record keeping as related to accounts payable and receivable functions and assignments
• Principles of internal fiscal controls and policies
• Appropriate laws, codes, standards, and fiscal reporting requirements applicable related to accounts payable and receivable functions and assignments
• Microcomputer operations, software, and hardware used in the performance of accounting, budget analysis, and fiscal reporting responsibilities
• Modern Office methods, practices, procedures, and equipment
• Proper English usage including, grammar, punctuation, spelling, and sentence structure.

Ability to:

• Perform a variety of specialized, complex accounts payable and receivable fiscal assignments
• Plan, organize, and prioritize work assignments to meet timelines and facilitate workflow
• Analyze, interpret, and apply pertinent codes, laws, rules and regulations
• Understand and apply internal fiscal controls in the performance of work assignments
• Identify problem areas or situations, evaluate problem causes, and take appropriate action to resolve identified problems
• Prepare, create, analyze, and/or maintain routine and custom financial summaries and reports
• Make arithmetical calculations quickly and accurately and identify and correct errors in arithmetical calculations made by others
• Process, monitor, audit, reconcile, post, and balance a variety of accounts payable and receivable data and transactions
• Operate standard office equipment, including but not limited to microcomputers, calculators, typewriters, printers, copiers, and fax machines
• Skillfully use automated accounting systems as well as spreadsheet and word processing software
• Communicate effectively orally and in written form
• Effectively represent the COE in working with internal/external customers
• Establish and maintain effective work relationships with those contacted in the performance of required duties.

EXPERIENCE AND TRAINING

Accounting Technician: Generally, the required knowledge and abilities will have been acquired through at least three years of experience performing responsible fiscal and statistical record-keeping, preferably including at least one year of accounts payable/receivable functions.

Senior Accounting Technician: In addition to the qualifications described above, the required knowledge and abilities will have been acquired through at least a one year incumbency as an Accounting Technician with the County Office of Education or two years of directly related experience that provides the required knowledge, abilities and skills.

Bargaining Unit: Office, Technical, and Business Services (OTBS) Unit
Approved by the Personnel Commission: 08/01/84
Revised: 07/02/85, 10/24/89, 1/91, 6/21/01, May 22, 2003 (Added Restricted Class)
Former Classification: Accounts Payable/Receivables Specialist