This is entry-level 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: analysis 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 analysis of department accounting functions to determine the legality of fiscal activities and the effectiveness of accounting systems. 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 accounting clerks or other clerical personnel.
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.
Ensures accuracy and proper coding of figures, postings, and documents.
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.
Uses journals and ledgers to classify, record, and summarize numerical and financial data.
Researches, compiles, and prepares reports, manuals, correspondence, and other information required by management or other governmental agencies.
Analyzes reports, transaction details, and spreadsheets in order to summarize financial data utilized in financial reporting.
Processes vendor invoices for payment; processes travel authorizations and travel vouchers for payment.
Creates and maintains spreadsheets and other documents related to accounting records for multiple agency programs.
Analyzes and reviews tax payments for proper tax reporting.
Traces revenues to source to verify revenue reporting.
Analyzes the work of licensee's internal auditors.
Interviews licensee's employees to ensure they are familiar with, and trained to follow the written internal controls and standard operating procedures for their employer.
Collects, verifies, compares, and analyzes accuracy of data and figures for financial reports.
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.
A Bachelor's Degree from an accredited four-year college or university in accounting.
A Bachelor's Degree from an accredited four-year college or university with a minimum of 24 hours of accounting.
Applicant must attach a valid copy of his/her transcript to verify course work.
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 efforts, 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 administrative accounts payable.
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.