GENERAL DESCRIPTION OF CLASS

The ACCOUNTING TECHNICIAN uses bookkeeping skills to record, examine, and reconcile expenditure and revenue transactions and records to maintain accountability in accordance with statutory requirements, university policy, and general accounting principles and procedures. Performs related clerical work as required. Some employees in this class also perform duties related to payroll, purchasing, and/or inventory control, and accounts payable/receivable.

DISTINGUISHING FEATURES

This is the first level of a two level series. This class is distinguished from the higher-level Grants/Contracts Technician by the absence of responsibility for day-to-day administration of grants and/or contracts within a research-based department or section of a university. Employees in this class are responsible for verifying accounts (to ensure proper audit trail and to ensure that recording procedures have been followed) and for tracking errors, allocating costs to accounts, technical account examination and/or error tracking, and resolution. Account examination at this level involves the use of bookkeeping skills to break down transactions and track individual elements through the accounting system.

DUTIES AND RESPONSIBILITIES

The duties below are not inclusive but characteristic of the type of work associated with the class. Individual positions may do all or some combination of the duties listed below as well as other related duties.

1. Bookkeeping. Creates, reviews, and verifies transactions for accuracy and to ensure audit trail requirements are being met and procedures for recording information have been followed; reconciles individual accounts to Operating or General Ledger balances, tracks errors through the agency's accounting system and makes appropriate reversals or correcting entries; posts entries to and balances accounts; reviews documents for appropriateness and approvals and enters into the computer accounting system; prepares vouchers, allocates charges and credits, assigns account codes, processes travel authorizations and expense reimbursements; enters payable invoices and travel reimbursements into the accounting system. Employees in this class may be responsible for only a few accounts within a large unit or if working in a small department may maintain a complete system of accounts involving a number of individual and control accounts. Some employees in this class may maintain project account records, trust accounts, or cash receipt and deposit accounts, and may review the work of other employees.
2. Budget Tracking and Preparation. Provides current and historical budget data such as expenditure and receipt recaps; compares current fund, account, and/or budget balances with budget limits and prepares variance reports; as directed, makes adjustments to budget accounts according to established procedures. Employees in this class may assist an administrative superior with budget preparation activities such as projecting expenditures, forecasting revenue or filling out budget related documents.
3. Report Preparation. Uses accounting records and supporting documentation to compile financial information, budget status reports, and special purpose reports.
4. Related Clerical Functions. Checks time card addition; inputs payroll timecard information into HRIS or other system; prepares purchase orders, invoices and reports; assists in equipment inventory; provides general office support as needed, including word processing, copying, filing, mail processing, and receptionist duties.

RELATIONSHIPS WITH OTHERS

Employees in this class are in daily contact with department and agency staff to discuss topics such as budget and/or fund balances, payment status, document errors, purchase requests or policy, and procedure questions. As needed, contact is made with vendors to discuss invoices, purchase orders, shipping documents, or payment status.

SUPERVISION RECEIVED

Employees in this class receive general supervision from fiscal managers, business or office managers, or department administrators. Supervision is provided regarding bookkeeping and accounting procedures, agency policy, applicable State or Federal regulations, and special project requirements. Work is frequently performed independently and reviewed by supervisors as needed to ensure accuracy, completeness and compliance with accounting practices and regulatory standards. Employees in this class follow policies and guidelines as outlined in university and departmental procedure manuals and directives, and OUS, State, or Federal regulations regarding such areas as grant accountability and reporting.

GENERAL INFORMATION

Positions are found in a wide range of university offices throughout OUS. Most positions in this class use computer accounting systems, although occasional positions may continue to use manual records

MINIMUM QUALIFICATIONS

• 12 quarter hours (8 semester hours) of Accounting courses AND
• An Associates Degree in Accounting; OR
• One year of experience that includes entering, compiling and/or reporting financial information; OR
• An equivalent combination of education and experience.

Revised 9-01-03