position are included, nor is it expected that all positions will be assigned every duty.

Reviews and prepares financial statements and accounting reports for departmental management and federal agencies.

Develops guidelines for the maintenance and reconciliation of financial data; maintains and reconciles the more difficult financial control records for expenditures, allotments, receipts, and encumbrances.

Designs, revises, and implements accounting systems and procedures in accordance with generally accepted accounting principles and theories.

Conducts surveys to prepare recommendations for improvements, controls, new methods, and other changes to improve the efficiency of accounting systems.

Reviews budgets and prepares related budget documents.

Designs cost classification systems; develops guidelines to assign cost classifications to expenditures.

Determines and analyzes direct and indirect costs in order to determine the cost of finished goods.

Conducts cost studies and implements cost allocation plans.

Provides consultation to local governmental units and others regarding accounting systems and generally accepted accounting principles and theories.

Maintains records and prepares reports and correspondence related to the work.

Performs related work as assigned.