Loading...
HomeMy WebLinkAboutMINUTES - 09101985 - 1.33 ti POSITION ADJUSTMENT REQUEST No. / 3 Date: 6/6/85 Auditor-Controller Dept. No./ Copers Department Budget Unit No. l�'1O Org. No. 1015 Agency No. Action Requested: Reclassify Account Clerk-Advan�klievA Oodi�t'i*bn No. 050 to Accounting Technician_ ;JL— Proposed Effective Date: Explain why adjustment is needed: To align classification with duties being performed. Classification Questionnaire attached: Yes © No Estimated cost of adjustment: $ Cost is within department 's budget: Yes [ No [� If not within budget, use reverse side to explain how costs are to be fun Department must initiate necessary appropriation adjustment. Use additional sheets for further explanations or comments.. 73partme Personnel Department Recommendation Date: August 28, 1985 Reclassify person and position of Account Clerk-Advanced Level , position 10-050, salary level C5-1175 ($1471-1788) to Accounting Technician C5-1267 ($1613-1960) . Amend Resolution 71/17 establishing positions and resolutions allocating classes to the Basic/Exempt Salary Schedule, as described above, Effective: )J day following Board action. Date for Director of rsonnel County Administrator Recommendation Date: 9.30. 85 �{Approve Recommendation of Director of Personnel �j Disapprove Recommendation of Director of Personnel 0 Other: for County Administrator Board of Supervisors Action Phil B2tchelor, Clerk of the Board of Adjustment APPROVED/�" on SEP 1 0 1985 supa.vso. _ Date: SEP 101985 By: APPROVAL OF THIS ADJUSTMENT CONSTITUTES A PERSONNEL/SALARY RESOLUTION AMENDMENT. M347 6/82 In conclusion, subject position requires the independent action and judgement, and the extensive knowledge of accounting principles to justify classification at the Accounting Technician level . This action has been organizationally approved by the County Administrator's Office. Recommendation: Reclassify Account Clerk-Advanced Level position 050 to Accounting Technician. Contra Personnel Department Administration Bldg. Costa 651 Pine Street COUn}� Martinez, California 945531292 ��/ DATE: August 27, 1985 TO: Richard Heyne, Chief-General Government Division FROM: Sheri Jelich, Administrative Analyst SUBJECT: Reclassification of Advanced Level Account Clerk position 'to Accounting Technician (Pat Mayo, position 050) Background: P300 # 13663 requests reclassification of Pat Mayo, Account Clerk III , to Accounting Technician. This document was submitted by the Auditor-Controller's Office on June 10, 1985. Staff met with the incumbent, her supervisor and the department's Administrative Officer to discuss duties and responsibilities of subject position. The attached classification questionaire was found to accurately describe the ongoing work per- formed by the incumbent. Incumbent is currently on the continous Accounting Technician eligible. list and certifiable to the department. Findings: Subject position is assigned to the Internal Audit Division, Staffing is as follows: Supervising Auditor (1 position) Auditor III (4 positions) I Auditor I (+1 position) Account Clerk III (2 positions) The objective of the County Internal Audit Division is to assist County Manage- ment in the proper and effective discharge of its responsibilities by review- ing and evaluating financial records and procedures. The method used, caTTed an audit, furnishes departments with analyses, appraisals, recommendations,counsel and information concerning the activities reviewed. The audit evaluates the adequacy and effectiveness of the department's or outside agency's system of internal control and the overall quality of its performance. Incumbent began working in the Internal Audit Division in 1972 as an entry level Clerk. In July 1983 this position, then a Clerk-Senior Level, was studied and found to be more appropriately classified as a Account Clerk III, because the day-to-day assignments had become primarily accounting in nature. Since July 1983 assignments provided to this position have become paraprofessional in nature. Incumbent assists professional staff with formal audits, which includes extensive inventory testing. Within the last year incumbent has performed a number of limited scope audits independent of direct on-site supervision, and estimates that about 80% of her time is now spent performing audits and doing related accounting work. Audits are officially assigned to professional staff members. These experienced Auditors are responsible for designing audit plans, or reviewing existing plans, before the on-site work begins. They must have in-depth understanding of various appicable auditing standards that govern our auditing procedures. In effect they are the incumbent's acting supervisor for individual projects. In- cumbent's final work and/or findings are reviewed by professional staff, and problems are generally handled and resolved at this level before the complete package is presented to the division supervisor for his final review and approval . The individual conducting an audit must have good working knowledge of the differ- ent accounting systems for assigned departments, and often is also required to have knowledge of related State laws. A working knowledge of all aspects/functions of the Auditor's Office is essential . Sound accounting skills and accuracy are absolutely critical . When in the field performing an audit, incumbent functions independently and is expected to recognize "exceptions" (problems). Incumbent may deal with some of these exceptions on-site, or may need to refer them to the project supervisor. For the courts and most departments, audits are performed annually or biannually. For each entity, there is a separate audit plan that gives step-by-step procedures to be completed in the course of the audit, and there is an extensive internal con- trol questionaire that is completed based on input from departmental personnel . These audits are usually handled by two staff members, so that incumbent may work side-by-side with a professional staff member on a particular task, or may work on a separate task. In either event there is no designation of any of the individual steps in the audit procedure as being more mundane or more appropriately handled at the para-professional level . Incumbent's work is not subject to ongoing re- view, though work direction and assistance are available if needed. Evaluation: Duties performed by incumbent are very diversified and of considerable difficulty.. Some aspects of the job are comparable to those performed by professional auditing staff. Incumbent must exercise discretion and independent judgement. To adequately perform assigned tasks, subject position must have a good working knowledge of the various accounting systems used by departments and of the various accounting functions in the Auditor's Office. The knowledge is broader and more com- prehensive than would be expected of an advanced level Account Clerk. Subject position often works independent-of. direct supervision when conducting an audit in the field and acts for the professional auditor in handling certain aspects of the audit. Person-to-person work relationships vary considerably from audit to audit, and may be quite sensitive in nature when reviewing a department's financial records. 1. PERSONNEL ADJ APPRVD - 13663 -- 2 . AUDITOR controller i i