BUDGET EXAMINER DEFINITION:
Under direction, assists in analyzing budget requests and in preparing recommendations thereon; may make administrative and other studies related to the budget and other fiscal or economic matters; does other related duties as required.
NOTE: The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed.
EXAMPLES OF WORK:
Formulates and revises the annual budget estimate for support activities and operating programs.
Researches, compiles, and summarizes data concerning personnel salaries and expenses and similar object class and line item information needed for formulation of budget estimates.
Selects and enters budgetary information on a wide variety of related forms, schedules, and reports.
Monitors and tracks obligations and expenditures for operating and support functions throughout the execution phase of the annual operating budget.
Verifies that obligations and expenditures occur on a timely basis in accord with the annual work plan and regulatory controls, and are within amounts programmed, and reports variations in excess of accepted funding limitations to activity managers.
Recommends transfer of funds between object class and line item accounts under the same appropriation or allotment when funds needed to cover increases in obligation or expenditures fall within established limits.
Checks accuracy and adequacy of budget justification data submitted in support of budget estimates or requests for allotments by comparison with source documents such as employment statistics, project reports, payroll records, and supply inventory records.
Prepares data summaries for inclusion in routine and special reports on budget execution.
Tabulates cost data on individual projects, and applies basic statistical formulas such as cost benefit ratios to budgetary data to illustrate effects of changes in levels of funding for current projects.
Performs designated segments of more complex budgetary assignments of higher level budget examiner.
Prepares budget estimates for personnel salaries, expenses, supplies, and equipment.
Drafts procedural guidance to management personnel concerning the format for submission of annual estimates of funding need.
Reviews, verifies, and analyzes data submitted for consistency with financial and program objectives, and adherence to instructions.
Recommends alternative courses of action to be taken by operating offices in adjusting estimates of funding needs.
Provides program directors and their representatives with procedural and regulatory guidance concerning availability of or limitations on the use of funds for supplies, travel, equipment, contracts, and related expenditures.
Reviews, organizes, and edits narrative justification for estimates submitted by program activities.
Monitors, reviews, and checks requests for allotments of funds from approved operating budgets to ensure that funds are being spent for proper purposes in accord with annual work plans and budget schedules.
Certifies the availability of funds and notifies other offices.
Relates expenditures as necessary to program accomplishments, and identifies spending trends.
Prepares regular and recurring reports on budget execution based on analysis and consideration of program and budget variables.
May assist in obtaining and evaluating budget requests.
Determines the amount of money involved in proposed salary changes, and relates the salary changes to wage increases by industry.
May assist in drafting the preliminary budget.
Relates operational changes to budgetary requirements.
Reviews budget practices and carries on research to make the budget a more meaningful document.
Participates in capital planning and research.
Makes administrative studies.
Reviews and appraises validity and adequacy of budgets from various departments.
Approves or disapproves budgetary requests.
Prepares transfer resolutions, emergency resolutions, and budget line item transfers.
May assist in planning, directing, and coordinating budget reports.
Makes comparisons and interpretations of New Jersey government practices.
Drafts correspondence on budget and research matters.
Performs a variety of research projects.
Attends meetings and conferences.
May handle fiscal matters other than budgetary.
Establishes and maintains records and files.
Will be required to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units. REQUIREMENTS:
NOTE: Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience.
Five (5) years of professional experience in the evaluation and analysis of budgetary requests or in the preparation and presentation of budgets.
OR
Possession of a bachelor's degree from an accredited college or university; and one (1) year of the above-mentioned professional experience.
OR
Possession of a master's degree in Public Administration, Finance, Accounting, Business Administration, Government, Political Science, Economics, Industrial Engineering, or Industrial Management from an accredited college or university.
NOTE: "Professional experience" refers to work that is analytical, evaluative, and interpretive; requires a range of basic knowledge of the profession's concepts and practices; and is performed with the authority to act and make accurate and informed decisions.
LICENSE:
Appointees will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform essential duties of the position.
KNOWLEDGE AND ABILITIES:
Knowledge of government budgeting problems, practices, and methods, and their application to a specific situation.
Knowledge of statistical and research theory, practices, and procedures.
Knowledge of and skill in applying principles and practices of budget formulation to review, edit, and consolidate budget estimates.
Knowledge of and skill in applying principles, practices, and methods of budget execution to determine whether obligations, expenditures, and requested allotments are within funding limitations in the approved budget.
Knowledge of budgetary and financial relationships with workloads of organizational components to determine whether funds are being obligated and expended in accord with goals and objectives of the installation's annual work plan.
Knowledge of the organizational or jurisdictional structure, programs, and work methods of components budgeted to determine whether estimates of funding needs and requests for allotments are in line with program plans and work methods after a period of training.
Ability to conduct budget, research, and related work, and develop effective work methods.
Ability to carry on extensive research.
Ability to develop budget procedures and a work program for the carrying out of such budgets.
Ability to prepare accurate and informative reports. Ability to draft correspondence.
Ability to establish and maintain records and files.
Ability to identify, categorize, and analyze quantitative data to relate the effects of changes in funding levels to such matters as purchasing and personnel staffing.
Ability to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
Ability to read, write, speak, understand, and communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication.
Persons with mental or physical disabilities are eligible as long as they can perform the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
