Augusta, Maine, United States | Accounting & Finance | Full-time

Apply by: Oct. 23, 2020

Department of Administrative and Financial Services

Office of the State Controller



CLASS CODE:   0328                   PAY GRADE: 16 - $14.70 – $19.37 hourly


OPEN FOR RECRUITMENT:    October 9, 2020

CLOSES:  October 23, 2020



This is technical accounting services work as well as paraprofessional support work involving the review of financial transactions and the application of Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) guidelines.

Employees in this classification examine, account for, reconcile, analyze, and interpret basic accounting data and records in accordance with GAAP/GASB standards, state/agency accounting procedures, and appropriate internal controls. Employees use and apply basic accounting theory to analyze and resolve standard accounting transaction problems.  Employees interact with program staff to exchange information, explain accounting processes, and resolve accounting discrepancies and disputes.

This position operates as a member of the Accounting Division reviewing disbursement transactions to ensure compliance with laws, rules and regulations.  Additionally, the Division identifies any anomalies with financial transactions processed by State agencies.

The position has authority and responsibility for determining the appropriateness of all disbursement transactions in excess of $5,000.  Additionally, the position will be responsible for determining the appropriateness of general ledger transactions and carrying out other ongoing projects as determined by the Manager, which would be consistent with the overall operations of the Accounting Division.


  • Applies basic accounting theory to account for revenues, expenditures, transfers, accounts payable, accounts receivable, and inventory in accordance with GAAP/GASB in order to accurately report results of agency operations.
  • Reviews and verifies the correctness and classification of transactions posted to accounting journals, general ledger accounts, and other subsidiary records in order to ensure accuracy of records.
  • Reviews and processes accounts payable, accounts receivable, travel expenses, financial contracts, pre- and post-audit billings and payments in order to ensure compliance with state policies and procedures and satisfy financial obligations.
  • Sets-up, monitors, and makes adjustments and closing entries for books, ledgers, and journals in order to document financial activity for a project or program.
  • Reviews and balances subsidiary and control accounts, collections, inventory, and other accounts to ensure reasonableness and accuracy.
  • Prepares financial and statistical reports such as statements of cash receipts and disbursements, accounts payable and receivable, supporting schedules, profit and loss, and other detail and summary reports in order to provide pertinent information about financial operations to senior accounting personnel and program staff.
  • Applies knowledge of GAAP and agency accounting systems, procedures, and structure to troubleshoot existing systems, test new systems, and report functionality in order to assist senior accounting staff in problem resolution and system testing activities.
  • Monitors status of accounts, budgets, and contracts in order to provide information to senior accounting staff.
  • Meets with financial and program staff in order to exchange relevant information, explain accounting processes and applicable regulations, and resolve accounting discrepancies or disputes associated with payment authorizations, fund transfers, payroll accounting, collections, account and budget balances, and other financial transactions.




In order to qualify, you must have one of the following:


  1. Associate’s Degree in Accounting from an accredited educational institution; or,
  2. Bachelor’s Degree from an accredited educational institution, that includes at least 12 semester hours in accounting coursework or,
  3. Three years of practical work experience providing complex technical support to professional accounting staff.


Accounting coursework must include successful completion of Principles of Accounting I & II plus two other accounting-related courses. Experience must demonstrate comprehension and application of Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) guidelines.   Preference will be given to those with an Associate’s Degree or higher.




The value of State’s share of Employee’s Retirement:  14.11% of salary for BU positions.  The value of State-paid Dental Insurance:  $14.60 biweekly.  The value* of State-paid Health Insurance:


  • Level 1:  100% State Contribution (employee pays nothing):  $470.99 biweekly
  • Level 2:    95% State Contribution (employee pays 5%):  $447.44 biweekly
  • Level 3:    90% State Contribution (employee pays 10%):  $423.89 biweekly
  • Level 4:     85% State Contribution (employee pays 15%):  $400.34 biweekly


*The level of the actual value of state paid Health Insurance will be based on the employee’s wage rate and status with regard to the health credit premium program.


The State of Maine is an Equal Opportunity/Affirmative Action employer.  We provide reasonable accommodations to qualified individuals with disabilities upon request.