Employees further are responsible for performing semi-professional accounting work within an established accounting system. Work involves responsibility for maintaining accounting records on a major set of accounts, pre-audit of transactions in a major activity or the responsibility for cash receipts in a major facility. An employee in this class is responsible for classifying transactions, substantiating source documents, balancing accounts, and preparing reports as prescribed. A major factor for allocation of positions in this class is a responsibility for recognizing errors or problems in the fiscal transactions of an agency and recommending alternative solutions for consideration by other staff. This level is differentiated from the Account Clerk, Senior class by the semi-professional accounting work, less emphasis on transactional matters, and greater responsibility for the analysis and preparation of accounting records and reports.
Supervision is received from higher level accounting personnel or business manager.
Processes encumbrance changes of expenditures authorization and adjusts budget as necessary and desired. Authorizes reimbursement for goods and services received by a major department. Develops and maintains a system of accounts receivable including issuance of guidelines for participants and the preparation of state and federal reports. Provides daily accounting on loans receivable or financial aids for a major college. Audits cost vendor statements for conformity with departmental guidelines.