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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00096164 |
Description Activated On: 1/12/2026 8:59:40 AM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. This executive accounting position within the Office of the Budget’s (OB) Bureau of Accounting and Financial Management (BAFM) is responsible for the oversight and review of enterprise-wide accounting completed by agencies to ensure adherence to Governmental Generally Accepted Accounting Principles (GAAP), federal grant accounting and reporting requirements, legislative and regulatory fiscal requirements, Commonwealth financial management directives, and budgetary internal controls. The position is expected to provide technical accounting expertise and guidance to Commonwealth agencies to foster state-wide fiscal accountability and transparency to safeguard Pennsylvania’s financial resources. This position is a Supervisory position in the School Finance Section that is responsible for establishing accounting and reporting procedures for PA LEAs in order to complete the Annual Financial Report (AFR). Reviews AFRs filed by Pennsylvania Local Educational Agencies (LEAs) to ensure compliance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) as well as Public School Code. Leads the compiling and analyzing of data to satisfy various state and federal report filings. |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. Note: This position has Mission Essential Functions detailed in OB’s COOP Plan Leads and participates in the design, testing and updating of the Consolidated Financial Reporting System (CFRS) used to collect LEA AFRs. Collaborates with the Pennsylvania Department of Education (PDE) to ensure the AFR is structured to be in compliance with GAAP/GASB and School Code as well as to capture needed information to satisfy various state and federal reporting needs. Leads and participates in the quality review of completed AFRs within established timeframes. The review of the AFR may entail corresponding with School District personnel to obtain clarification of data reported on AFR and/or revision of that data. Ensures that each phase of AFR review and final approval is properly documented. Responsible for the review and maintenance of the School Accounting Manual, including the Chart of Accounts, to ensure that AFRs are filed in compliance with all applicable reporting requirements. Maintains a working knowledge of Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB). Coordinates and leads the completion of Federal Local Education Agency Finance Survey (F-33) National Public Education Financial Survey (NPEFS), and the School Level Finance Survey (SLFS). This includes monitoring changes in requirements to ensure that the correct data is extracted from the AFR to complete the survey, identifying AFR extraction requirements and testing to ensure correct data was identified. Analyzes the data for unusual variances and if necessary, follows-up with LEAs for explanations and/or revisions to AFR data prior to report completion. Coordinates and leads the State Tuition Rate and Actual Instructional Expense (AIE) calculations. Works closely with PDE IT personnel to ensure that the calculated reports contain the required AFR data and tests the data along the way. Analyzes the data for unusual variances and if necessary, follows-up with Schools for explanations and/or revisions to AFR data prior to report completion. Fields numerous questions from School District personnel and other parties regarding correct reporting of data on the AFR. Assigns appropriate staff members to answer questions with the Accountant 3 handling the more complex situations. Is a member of the Pennsylvania Association of School Business Officials Accounting Committee. Makes oral presentations periodically to professional organizations concerned with LEA business affairs. Assists with the preparation and completion of the Commonwealth’s Annual Comprehensive Financial Report (ACFR), the state-wide financial statements, including assistance with agency and auditor correspondence, year-end journal entries, analysis and reviews of financial transactions, preparation of workpapers, and drafting the ACFR report. Assists on project teams for the implementation and analysis of new accounting standards, when applicable. Performs other duties as assigned. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. This position works independently under the general supervision of the Central Agencies & School Finance Unit (CA&SF) Accounting Manager. Performance of duties is governed by established Commonwealth, GAAP and financial policies, procedures, laws and regulations. The accountant in this position is a supervisor and has substantial input regarding technical and processing decisions for the Unit. Recommended procedure updates and changes are to be discussed with the CA&SF Manager and reviewed for efficiency, accuracy and understanding before implementing. Special assignments or projects are normally assigned by the CA&SF Manager or the GAAP Technical Services Administrator. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. N/A 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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