COUNTY FISCAL OFFICER 1    L0315

Definition:  This is professional fiscal and administrative work directing the financial operations in a county human services agency, or assisting a higher-level County Fiscal Officer or administrator. 

An employee in this class administers the financial operations or serves as an assistant to a higher-level County Fiscal Officer or administrator in an Area Agency on Aging, or a County Mental Health/Mental Retardation Agency, or a County Children and Youth Agency, or a Drug and Alcohol Single County Authority (SCA), or other county human services agency.  Work involves developing or assisting with developing the annual budget, including budget forecasting, projection of expenses and budget revisions; reviewing and monitoring the agency’s fiscal and accounting operations, including developing cost-accounting plans and cost settlements; reviewing or assisting with reviewing and monitoring program-funded and fee-for-service provider agencies, including conducting internal and external program and provider audits; developing and monitoring provider contracts, reviewing provider invoices for payment, and billing the appropriate governmental jurisdiction for funds; preparing monthly, quarterly, and annual reports for both federal and state agencies as well as for county management staff; preparing or assisting with the preparation of tax returns; and providing training and technical assistance to provider agency staff.  Work may also include responsibility for payroll preparation for the agency or preparation and submission of all supportive payroll data to the county fiscal office.  Supervision may be exercised over technical or clerical subordinates.  Employees function independently under the direction of a higher-level County Fiscal Officer or administrator who reviews work for accuracy and adherence to policies and program requirements. 

Examples of Work Performed:  Directs the financial operations or serves as an assistant to a higher-level County Fiscal Officer or administrator in an Area Agency on Aging, or a County Mental Health/Mental Retardation Agency, or a County Children and Youth Agency, or a Drug and Alcohol SCA, or other human services agency.

Develops or assists in the development of budget documents for the human services agency based on federal and state allocations and matching county or other special funds, third-party reimbursements, and other revenues and develops projections of expenses for the fiscal year.

Prepares or assists with the preparation of the annual plan as it relates to the budget and fiscal forecasts and expenditures.

Reviews and monitors the county, program-funded, and fee-for-service provider agencies' fiscal and accounting operations,inluding such areas as budget, receipts and expenditures.

Participates in the development and fiscal monitoring of contracts. 

Analyzes spending levels of contracted service providers to identify over or under spending in order to shift funds or participate in the renegotiation of contracts. 

Uses various computerized or manual accounting documents including ledgers, spreadsheets, and journals in order to post entries, track expenditures, monitor spending levels and provide a basis for report generation.

Prepares monthly financial reports comparing line item expenses year-to-date to projected expenses and revenues for review at the county level. 

Prepares monthly, quarterly, and annual financial reports for various federal and state agencies as well as for county management staff.

Develops and prepares indirect cost allocation plans and cost settlements.

Conducts internal and external program and provider reviews and audits. 

Provides training and technical assistance to program funded agencies and fee-for-service providers.

Prepares or assists with the preparation of tax returns. 

Meets with county, state, or federal government officials and representativesof audit firms for fiscal training, informational meetings, and operational audit purposes.

May prepare the agency’s payroll and/or submit supportive payroll data.

May supervise technical and/or clerical subordinate employees.

Performs other related duties as assigned. 

Required Knowledges, Skills and Abilities:  Knowledge of the principles and practices of public fiscal administration.

Knowledge of accounting principles and procedures.

Knowledge of the principles and practices of auditing and cost-accounting.

Ability to apply established fiscal methods to financial transactions.

Ability to relate program operations and goals to the budgeting process.

Ability to develop budget projections and revisions as part of the budget development process.

Ability to analyze trends and provide fiscal and budgetary forecasts.

Ability to organize, monitor, and analyze financial data using various accounting systems and records.

Ability to organize and complete various fiscal summary reports.

Ability to apply information technology to financial operations. 

Ability to develop and implement modifications in established accounting systems, records, and controls.

Ability to establish and maintain effective working relationships.

Ability to plan, assign, review and supervise the work of a staff of technical and/or clerical employees and evaluate fiscal program effectiveness.

Ability to express ideas effectively, both orally and in writing.  

Minimum Experience and Training:  Two years as a Fiscal Technician and six college credits in accounting,

or

One year of accounting and/or budgetary experience and a business-realated bachelor's degree that includes six college credits in accounting;

or 

Three years of accounting and/or budgetary experience and a business related associate's degree that includes six college credits in accounting.

or 

Five years of bookkeeping experience and six college credits in accounting. that

or

An equivalent combination of experience and training that includes or is supplemented by six college credits in accounting.

Effective Date 10/11/05

Commonwealth Equivalent PSG ST07