First Assistant Auditor bei Hays County, TX

About the Department

Essential functions, as defined under the Americans with Disabilities Act, include the responsibilities, knowledge, skills, and other characteristics listed below. This list of responsibilities is ILLUSTRATIVE ONLY, and is not a comprehensive listing of all functions and tasks performed by positions in this class. To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. Other duties may be assigned. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Summary

Under general direction, the First Assistant Auditor assists the County Auditor with the accounting, internal audit, fixed assets, grants, revenue budgeting, treasury accounting and auditing, purchasing auditing, payroll, financial reporting, debt reporting, and accounts payable functions within the County Auditor’s office.  The work involves treating a variety of problems, questions, or situations in conformance with established criteria as well as establishing internal policies and procedures.  Work also involves planning, organizing, directing, and performing a wide variety of professional auditing and non-auditing duties in order to assess the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. The First Assistant Auditor assists the County Auditor with administrative, supervisory, and managerial duties as assigned and statutorily serves as the County Auditor in the absence of the County Auditor.  This position affects the economic well-being of Hays County.

Position Duties

Responsibilities 

• Statutorily serves as the County Auditor in his or her absence.  Attends meetings and makes recommendations to departments related to accounting, auditing, revenue budgeting, payroll, fixed assets, accounts payable, and purchasing auditing.
• Provides responsive, high quality service to elected officials, employees, representative of outside agencies, and members of the public by providing accurate, complete, and up-to-date financial information.
• Researches and analyzes data to compile and prepare various financial reports as requested internally and externally for various local, state and federal agencies as well as other public requests.
• Reviews daily, weekly, monthly and annual reports for accuracy prior to signature by self or County Auditor.  Prepares, reviews, and approves monthly and year-end closing entries.  Supervises opening and closing of fiscal months and years.
• Plans, organizes and supervises the preparation of the County’s financial statements.  Provides assistance to outside auditors during the audit process by providing financial records, analysis, and financial reports as required.  Keeps current on Generally Accepted Accounting Principles (GAAP) and Government Accounting Standards Board (GASB).    Monitors and implements changes in response to legislation relevant to government finance.  Instructs staff to comply with applicable laws, rules, and regulations.
• Works closely with the Budget Office and County Auditor in preparation for budget revenue certifications and fund balance estimates for the annual County budget.
• Prepares complex financial data relating to county wide revenue budgetary, project and grant accounting, general ledger accounting, auditing, purchasing auditing, payroll, accounts payable, and fixed asset functions.
• Reviews, monitors, and reports on records pertaining to fixed and material assets such as equipment and buildings and reviews staffing and use to determine degree to which they are utilized and capitalized.
• Reviews the processing of accounts payable, ensuring that expenditures are properly recorded in the general ledger and payments are made to suppliers in accordance with County and regulatory procurement policies and procedures.
• Reviews general ledger accounts and financial grants for appropriateness, including reporting requirements.  Balances source data to reports for verification of financial data.  Reviews and approves on financial reports for compliance with mandates and regulations.   
• Reconciles balance sheet accounts for all funds, verifies accuracy of financial information provided by the County fee offices and County Treasurer, including verification of receipt of money due to the County.
• Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, extravagance, fraud, or lack of compliance with laws, government regulations and management policies and procedures.
• Reviews and approves bank transfers, ensuring that funds are disbursed in accordance with government laws, policies, and procedures. Reviews bank transactions for proper reporting and recording in the general ledger.
• Maintains the County’s financial ledgers and reports.
• Reviews all aspects of audit services for assigned engagements, including: planning, budgeting, scheduling, risk assessments, preliminary audit surveys, methodologies, fieldwork, audit program, work paper review, report writing, quality assurance, and presentation of results and recommendations for basic and complex engagements as applicable.
• Takes a Countywide perspective in the development of new or the modification of existing accounting and auditing policies and procedures.
• Consults with and advises County department heads, officials, supervisors and employees regarding financial matters.
• Communicates all changes regarding accounting and audit activities to County Auditor and elected officials, department heads and employees as necessary.
• Responds to telephone inquiries from individuals with questions about County auditing management.    Clarifies matters of policy, procedures, or specific instructions as needed.
• Performs employee evaluations and performance reviews.
• Reviews and corrects the work of the office staff.  Plans, prioritizes, assigns, and supervises departmental projects and activities.  Trains and assists departmental staff and realigns duties and workloads to accomplish deadlines.
• Assists in managing office staff and resolving conflicts and problems.  Provides guidance and leadership to staff.

Minimum Qualifications

• Five years work experience in the areas of governmental accounting, auditing, financial reporting, or public accounting with three years of supervisory experience.
• Prefer Certified Public Accountant (CPA) or Certified Public Finance Officer (CPFO) certification. 

Other Qualifications

• Class “C” Driver’s License.
• Ability to maintain continuing education requirements for the State of Texas.