When working within general County departments, incumbents may be responsible for the following duties: Compiles data and technically interprets such data for budget preparation purposes; supervises and participates in the maintaining of records in accounting systems on personnel, salaries, material inventories, fund appropriations and expenditures, accounts payable and accounts receivable, purchasing, and similar financial and statistical activities; assists in devising forms and methods in financial recordkeeping or accounting systems; prepares journal entries for fund transfers, and other administrative adjustments in budget appropriations; compiles data and prepares claims for state and federal reimbursement; gathers data and prepares special schedules for auditors; may prepare technically difficult statistical and/or accounting reports from a variety of sources; may supervise and assign work to subordinate clerical staff; uses computer terminal to enter and retrieve data; uses microfiche reader to research data; maintains journals and general ledgers of financial transactions and prepares analytical reports on revenues and expenditures; independently performs complex and technical audits based on analysis and interpretation of financial information; prepares calculations for billing for services provided by the county; appropriately distributes funds in accordance with state and federal regulations; maintains ancillary, general, statistical, and cost records; examines and reviews account records, adjusting balances and reconciling accounts; prepares and processes materials that require the analysis of source material and a thorough familiarity with policies, procedures, terminology, and various applicable laws in order to obtain the necessary data; compiles a variety of narrative and statistical reports, locates sources of information, devises forms to secure data, and determines proper format for finished reports; answers questions that involve searching for and abstracting technical data and detailed explanations of laws, policies, or procedures, referring only matters requiring policy decisions to the supervisor; may operate automated systems and trouble-shoot problems related to the production of fiscal and statistical reports and related documents; may be responsible for a billing and statistical record keeping operation; performs related duties as assigned. When working within the Auditor-Controllers department, may be responsible for the following duties: balances accounts, funds, groups, and researches errors by checking previous entries, records, and supporting documents; notifies departments of errors and corrections made or to be made; reviews questionable claims for payment as to validity and proper account number; prepares a list of claims for approval by the board of supervisors; contacts departments because of insufficient appropriations and holds warrants until budget transfers are made; daily compares the beginning balance and a recap of daily transactions with the ending balance to ensure that all deposits, journal entries, claims, desk warrants, and tapes are posted accurately; reconciles monthly all county, trust, special district, school, and bond-sinking funds; reconciles auditor-controllers cash account with treasurer-tax collectors cash account; prepares orders for payment to special districts; assists in preparing annual financial statements for county; uses computer terminal to enter and retrieve data; uses microfiche reader to research data.