CLACKAMAS COUNTY

CLASSIFICATION NO. 095
Established: 1/93
Revised: 12/07
FLSA: Exempt
EEO: 2

BUDGET MANAGER

CLASS CHARACTERISTICS

Under direction, to plan, organize and supervise budget activities and support personnel; to prepare and analyze budget records, accounts, statements and reports; to maintain budget accounting systems and controls; and to do other work as required.

DISTINGUISHING CHARACTERISTICS

The Department of Finance provides financial administration of the County’s governmental operations, including budgeting, payroll, accounts payable/receivable, grants administration, cash management, investments, cost allocation and auditing.

The Budget Manager performs complex and technical accounting and analytical work in support of County-wide budget preparation, administration, reporting, analysis and reconciliation. The incumbent also supervises the processing and maintenance of records regarding budget activities for the County and its political subdivisions.

The Budget Manager differs from the Accountant, Senior which does not have full supervisory responsibilities for accounting support personnel. It also differs from the Finance Manager which oversees multiple accounting functions through subordinate supervisors or lead workers.

TYPICAL TASKS

Duties may include but are not limited to the following:

1. Supervises and coordinates the preparation of the County budget; reviews, analyzes and makes recommendations on department funding requests; prepares statutory budget forms; compiles and publishes the annual budget documents; submits reports for review to state and national regulatory agencies and professional organizations; provides staff support to the County budget officer and County advisory budget committee.
   
2. Assists in budget administration throughout the fiscal year; coordinates the processing of budget amendments; monitors actual activity in relation to projections; researches and analyzes budget histories to project future revenues and expenditures.
   
3. Supervises and participates in maintaining and reconciling the budget/accounting interface; examines, reconciles and balances budget transactions and accounts; prepares, reviews and posts initial and corrective journal entries; reviews accounts for compliance with professional standards and legal requirements; coordinates with and advises payroll and benefits staff on payments and adjustments.
   
4. Assists County departments in preparing, administering and reporting on budgets; advises on the legality and propriety of expenditures; assists employees using the automated financial information system and budget system.
   
5. Assists in developing and implementing accounting policies and procedures; analyzes and reports on new and revised statutes, rules and regulations; participates in the development, implementation and evaluation of manual and automated budget accounting systems and controls.
   
6. Prepares audit reports and work papers for budget section and assigned agencies or districts; develops work schedules to meet audit deadlines; explains budget policies, procedures and systems to County employees and independent auditors.
   
7. Analyzes economic and demographic data, fiscal operations, income, costs and financial obligations to determine trends affecting County departments, residents and business and project future revenues and expenditures; prepares and reviews financial statements and reports; researches and abstracts technical data, legal requirements and County policies.
   
8. Develops indirect cost allocations to determine true cost of services and maximize reimbursement from appropriate sources.
   
9. Hires and supervises professional, paraprofessional and clerical support staff to provide high quality service to citizens and County staff; prepares performance evaluations; recommends and administers progressive discipline; conducts and/or facilitates budget staff training and development programs; promotes cooperative team efforts among staff and with other County departments.
   

REQUIRED KNOWLEDGE AND SKILLS

Working knowledge of: State of Oregon budget laws; generally accepted accounting principles, systems, procedures and controls; professional standards as established by the Financial Accounting Standards Board and the Government Accounting Standards Board; statistical methods; principles of cost accounting and financial reporting; principles and practices of public administration; data processing equipment and software applications for accounting and budgeting systems; federal, state and local statutes, rules and regulations applicable to governmental accounting; principles and techniques of supervision; participative management theories.

Skill to: Communicate effectively, both orally and in writing; research and analyze complex accounting and budget data; prepare clear and concise financial reports; maintain ledgers and journals; interpret, explain, evaluate and recommend accounting and budget policies and procedures; use computerized financial information and reporting systems; direct staff in continuous efforts to improve quality, productivity and effectiveness; incorporate team participation in decision making; respond to changes desired by citizens and County staff; establish and maintain cooperative working relations with County employees, departments, independent auditors and the public; supervise professional, paraprofessional and clerical accounting support staff.

MINIMUM RECRUITING STANDARDS

Any satisfactory combination of experience and training that demonstrates possession of the required knowledge and skills.