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ACCOUNT CLERK III
DISTINGUISHING FEATURES OF THE CLASS
The work involves responsibility for performing highly specialized clerical work in connection with keeping financial records of great variety and complexity for a governmental department or agency. Under general supervision, an employee in this class performs the most important phases of planning and maintaining a current set of financial records according to specific account classification, such as cash receipts and disbursements, journals and general ledgers. Although this position does not require professional knowledge of accounting theory and methods, employees in this class usually have complete responsibility for the fiscal operation, of a small department or division of a large agency. Levels within this series are based upon supervisory responsibility, volume, difficulty and complexity of accounting records as well as the amount of independent judgement exercised in the application of methods to particular problems. Employees in this class may establish their own account keeping methods but are not expected or usually qualified to change or establish new accounting procedures, as specified in the duties of a professional accountant. Supervision may be exercised over clerical subordinate staff; assignment, although complex and varied, may be in an agency or department sufficiently small enough to employ no other clerical staff involved in the account-keeping operation. Work, in either case, is performed with technical independence and is subject to review only by an administrative superior or by local and state auditors. Does related work as required.
TYPICAL WORK ACTIVITIES
Maintains books, ledgers and journals which control the financial transactions of a small department or a government agency.
Posts entries to various accounts, using supporting records, which may be prepared by subordinate staff, either manually or by use of a data entry terminal or personal computer (PC).
Maintains accurate, current records of all appropriations and encumbrances; posts encumbrances against code appropriations and determines unencumbered balances.
Takes monthly trial balances, reconciling with fiscal reports; makes adjustments, when appropriate, and closes books for designated fiscal period.
Reviews all accounts periodically for discrepancies in expenditures as related to agency, fund, appropriation and correct coding.
Supplies appropriate code numbers for newly funded accounts or increases in appropriations for maintenance and operation costs.
Maintains inventory in terms of appropriations and disbursements for equipment and supplies.
Records weekly or biweekly account totals to maintain controls on amounts expended for personnel services.
Prepares bank deposits for cash and checks received i.e. fees for services, state and federal revenues, etc. and allocates amounts to appropriate accounts.
Prepares requests for transfer of funds; keeps record of travel expenses encumbered by staff.
Assists department head or supervisor in preparation of annual budget by providing financial and statistical reports based on current financial records for department of divisions of the department.
In a central accounting office, communicates with vendors and other departmental staff on matters concerning processing of financial documents.
Makes changes in methods of account keeping when recommended by an administrative superior or a local or state auditor.
Trains new employees assigned to accounting section; plans and assigns work to subordinates engaged in maintaining financial records.
May use a personal computer (PC) for filing or obtaining information.
WHEN ASSIGNED TO THE ONONDAGA COUNTY HEALTH DEPARTMENT:
Participates in public health preparedness activities as trained and assigned.
FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Thorough knowledge of bookkeeping principles and practices involved in setting up, maintaining and balancing general and ledger accounts.
Thorough knowledge of methods used in preparing both financial and statistical reports.
Thorough knowledge of methods and procedures established for a fiscal office.
Ability to operate adding machines, calculators, and/or peripheral automated accounting system equipment and other accounting office machines.
Ability to make arithmetic computations rapidly and accurately.
Ability to supervise the work of others in a manner conducive to full performance and high morale.
Ability to apply bookkeeping principles to the setting up and maintenance of fiscal and accounting records.
Ability to follow oral and written instructions.
Ability to accept and implement recommendations of accountants or auditors which will improve and "streamline" account keeping procedures, particularly if they are out-dated or unnecessarily lengthy and involved.
Ability to use common office equipment, including personal computers (PCs).
One (1) year of permanent competitive status as an Account Clerk II or Account Clerk Typist II.
A. Three (3) years* of account keeping work experience or its part time equivalent, the major job function of which is the maintenance of financial accounts, at least one (1) year of which must have included the personal operational maintenance of accounts and general and subsidiary journals and ledgers; or,
B. Successful completion of eighteen (18) semester credit hours in accounting or an Associate's Degree in accounting from a regionally accredited or New York State registered college, university or business school; or,
C. An equivalent combination of training and experience as defined by the limits of (A) and (B).
*Note: Three semester credit hours in Accounting may be substituted for six months of required work experience.