SERIES AREAS (Continued):
Budgetary Planning and Control - Involves the preparation of budgetary statements and reports either to assist departmental management in determining budget needs or for submission to the Bureau of the Budget and involves making budget projections and plans for future fiscal years and the maintenance budgetary control accounts.
Excluded are professional internal auditor positions responsible for independent formal review, analysis and evaluation of the effectiveness of an agency's statewide internal operations and controls and which report directly to the chief executive officer of the agency or through supervisory internal audit staff.
Any given Accountant positions may be performing duties related to a combination of the three functions of external auditing, general accounting and budgetary planning and control; however, the majority of the positions will be involved primarily in one function or the other. Furthermore, since it is possible for an individual position to perform duties related to more than one of the three functions, it is also possible for a position to perform duties related to other accounting and auditing functions such as cost accounting which may not be fully covered in the definitions of three areas. Therefore, in cases of mixed positions with duties and responsibilities involving either more than one option, or other accounting functions not covered by three areas, the primary classification guide used by the classification analyst should be the "General Accounting Area".
The Accountant and Accountant Advanced classes may serve in a leadership capacity to other professionals or paraprofessionals, but they do not serve as full line supervisors of staff. In contrast, the Accountant Supervisor class is designed solely to encompass those positions that warrant exclusion from collective bargaining by virtue of their supervisory, managerial, or confidential responsibilities.
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