AUDITOR ACCOUNTANT TRAINEE DEFINITION:
As a trainee and productive worker, does the work involved in making field and office audits, evaluating program objectives and effectiveness, appraising the utilization of fiscal resources, and/or in keeping financial records and reports in a state department, institution, or agency; does related work.
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:
As trainee and productive worker:
Learns to assist in performing evaluations of program activities to establish the validity of program objectives and the effectiveness of program operational policies and procedures in accomplishing these objectives.
Learns to conduct intensive investigations and prepare detailed recommendations relating to proposed expansion, continuation, or elimination of programmatic needs and functions, and groups of positions.
Learns to prepare clear, sound, accurate, and informative statistical and other reports containing findings, analyses, conclusions, and recommendations.
Learns to analyze operational problems brought to light through budget studies, requests, and hearings.
Learns to compile and interpret data, to appraises agency situations and to develop courses of action for the more effective utilization of fiscal management resources.
Learns to conduct field and office investigations, examinations, and audits of books and financial records in various state agencies.
Learns to conduct inspections of financial transactions and records to ensure department regulations and accounting procedures are observed.
Learns to conduct field audits of the financial records of state agencies and/or those businesses or industrial enterprises coming under the jurisdiction or regulations of the State of New Jersey, including the audit of tax duplicates, bills of sale, payroll records, and other books and records of private employers and state and local government institutions and agencies.
Learns to conduct audits and examinations of the books and financial affairs of counties and municipalities within the state.
Learns to audit and edit reports of costs and other financial summaries and statements.
Learns to compile financial and other statements and reports using basic data.
Learns to record accounting transactions in accordance with established department account procedures.
Learns to examine the monthly reports of state and other agencies to determine correctness of the appropriation account, receipts, transfers, disbursements, and balances.
Learns to conduct reviews of financial transactions, and supplements these by field visits to verify accounting and fiscal practices.
Learns to maintain accounting or auditing records and files.
Learns to assist with preparation of the budget request of the department or unit, interprets such request, and prepares statements of the allocation and disbursement of budgeted funds.
Learns to prepare reports of audits.
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. NOTE: Positions in this title will be assigned to one of the career tracks identified below and will advance to the corresponding journey level title upon the successful completion of the trainee period.
Track 1: Trainees advancing to the Accountant 3, Auditor 1, Auditor 3 Taxation, Financial Examiner or Municipal Finance Auditor 3 titles.
Track 2: Trainees advancing to the Administrative Analyst 1, Fiscal Management title.
For Track 1: Four (4) years of professional experience relevant to the position, including or supplemented by twenty-one (21) semester hour credits in professional accounting courses which may include courses in municipal or government accounting. NOTE: Please refer to the Advancement section located at the bottom of this title specification for a comprehensive list of approved journeyman titles connected to this trainee title. Experience must be related to the journeyman title associated with the position.
OR
Possession of a bachelor's degree from an accredited college or university, including or supplemented by twenty-one (21) semester hour credits in professional accounting courses which may include courses in municipal or government accounting. OR
Possession of a valid Certificate as a Certified Public Accountant or Registration as a Public Accountant issued by the New Jersey State Board of Accountancy.
For Track 2:Four (4) years of professional experience relevant to the position, including or supplemented by twenty-one (21) semester hour credits in any combination of Accounting, Business Administration, Economics, or Finance courses.
NOTE: Please refer to the Advancement section located at the bottom of this title specification for a comprehensive list of approved journeyman titles connected to this trainee title. Experience must be related to the journeyman title associated with the position.
OR
Possession of a bachelor's degree from an accredited college or university, including or supplemented by twenty-one (21) semester hour credit in any combination of Accounting, Business Administration, Economics, or Finance courses.
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.
For both Tracks 1 and 2: LICENSE: Appointee 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 the essential duties of the position.
KNOWLEDGE AND ABILITIES:
Knowledge of the principles and methods used in accounting and auditing.
Knowledge of common types of records and procedures used in keeping accounts of financial transactions and of accounting methods, techniques, and machines.
Knowledge of the possible discrepancies in financial records which are significant, and of the methods used in discovering and correcting errors in financial documents and records.
Knowledge of management science concepts and practices.
Knowledge of budgeting and planning practices and procedures, program analysis, organization principles, and administrative practices.
Knowledge of information technology and its application to management decision making.
Ability to analyze program operations, identify alternative program strategies, develop cost estimates and evaluate alternatives in order to select the most practical and effective course of action.
Ability to plan and carry out analytic studies and investigations, or research assignments in order to produce reports containing clear, sound, and accurate analytic data findings and recommendations, including suggested implementation techniques.
Ability to work cooperatively with other personnel at various levels of management in order to secure necessary information and to implement recommendations resulting from analytic studies and evaluations.
Ability to learn to analyze accounting and auditing problems, organize auditing and accounting work, and develop work methods.
Ability to see that auditing and accounting procedures are followed in auditing work and report preparation.
Ability to establish and maintain cooperative working relationships with coworkers and others involved in the work of the unit.
Ability to provide advice to those clerical employees keeping financial records.
Ability to learn to apply auditing and accounting methods to auditing situations.
Ability to learn to apply basic law and regulations.
Ability to learn to check financial records for completeness, accuracy, and compliance with the law.
Ability to make mathematical computations, and to use office calculating equipment.
Ability to collect data for and to prepare financial and other reports, summaries, and statements pertaining to audits.
Ability to maintain records and files.
Ability to learn 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, or 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.
ADVANCEMENT
Appointees who successfully complete the twelve (12) month training period will be eligible for advancement to one of the following titles based on the track, under Civil Service Commission procedures: Accountant 3, Auditor 1, Auditor 3 Taxation, Financial Examiner, Municipal Finance Auditor 3, or Administrative Analyst 1, Fiscal Management .
The inability of an employee in this title to attain a level of performance warranting advancement to a title listed above shall be considered cause for separation.
