County Of MauiWailuku 96793
Full Time +

Sets up and maintains expenditure, object, cost and control ledgers, registers, journals and other records required in the control of fiscal operations;.

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Accountant Ii

County Of Maui
Full Time, Permanent 200 S High St, Wailuku, HI 96793, United States


Independently performs professional accounting work; analyzes fiscal data; maintains segments of accounting systems; and performs other related duties as required.
Distinguishing Characteristics:
This class differs from the Accountant III in that the Accountant II performs accounting work for a fiscal program or a major component of a larger program which accounting functions are of a complex nature and which are performed in accordance with accounting principles and policies and objectives of the accounting system; whereas the Accountant III performs accounting work which involves significant complexities arising from factors such as semi-commercial activities or where the program operates on a substantial variety of sources of funds or other equivalent problems.

Examples of Duties

The following are examples of duties and are not necessarily descriptive of any one position in this class. The omission of specific duties statements does not preclude management from assigning such duties if such duties are a logical assignment for the position and are consistent with the class concept.

  • Sets up and maintains expenditure, object, cost and control ledgers, registers, journals and other records required in the control of fiscal operations;
  • compiles, evaluates and prepares reports of fiscal data;
  • supervises clerical personnel concerned with fiscal control records;
  • classifies, codes and creates posting controls for pre-audits;
  • assists in working out allocation of funds to various programs and activities;
  • develops and refines cost accounting procedures, inventory and property records;
  • compiles data for budget estimates;
  • maintains budget controls;
  • distributes accounting documents covering encumbrances, expenditures and revenues to proper accounts and funds;
  • collects, compiles, classifies and evaluates fiscal data;
  • takes trial balances, makes adjusting and closing entries;
  • verifies and analyzes financial data and prepares financial statements and reports;
  • participates in making studies and estimates of agency's revenues and operating costs;
  • interviews fiscal staff members, conducts detailed fact-finding studies, and prepares reports and recommendations.  
Minimum Qualification Requirements

Training and Experience: A combination of education and experience substantially equivalent to graduation from an accredited college or university with a major in accounting or in business administration with courses in accounting and two years of responsible work experience in accounting.
Knowledge of: principles and practices of accounting; preparation and analysis of financial statements and reports; fiscal administration including budgeting and financial reporting; office practices and procedures.
Ability to: devise and install accounting methods, techniques and procedures; prepare complete and accurate accounting reports and statements; analyze data, detect errors and correct inconsistencies in accounting records; maintain effective working relationship with others.
Health and Physical Condition:
Persons seeking appointment to positions in this class must meet the health and physical condition standards deemed necessary and proper for performance of the duties.
Physical Effort Grouping: Light



The above examination is being given on an open-competitive basis to establish an eligible list which shall be effective for not more than one year unless extended by the Director of Personnel Services.


The County of Maui does not discriminate on the basis of race, sex, sexual orientation, age, religion, color, ancestry, national origin, disability, marital status, pregnancy, arrest and court record, assignment of child support, national guard participation or any other basis covered by state or federal laws governing non-discrimination

Pre-Employment/Post-Offer Drug Screening Test: All applicants, who will enter a safety sensitive position or certain designated categories that the Personnel Services Director has established or who are required by law to be drug tested must pass a pre-employment/post-offer drug screening test as a condition of employment. There is no retesting or re-evaluation process. Cost for the drug screening test shall be borne by the County of Maui.

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