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The role provides technical leadership to ensure strict conformity with GAAP, federal and state grant requirements, Washington statutes, and auditor regulations. Core responsibilities include mastering financial system modules, preparing audited governmental fund statements and notes, drafting audit responses, interpreting policies, managing journal entries and inter-fund transfers, and driving process improvements while maintaining confidentiality.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/accountant-principal-county-principal-accountant-responsibilities-audits-and-gaap-compliance/179569/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/accountant-principal-county-principal-accountant-responsibilities-audits-and-gaap-compliance/179569.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/octet-stream","2026-10-18","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the primary responsibility of the Principal Accountant classification?","Question",{"text":109,"@type":110},"Serve in a primary role to develop, compile, and issue the County’s Comprehensive Annual Financial Report (CAFR), including final consolidated financial statements, reports, and notes.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How does the Principal Accountant ensure compliance and technical accuracy?",{"text":114,"@type":110},"Provides technical lead responsibility to ensure all County accounting operations conform and comply with GAAP, grant requirements, state statutes, and auditor regulations.",{"name":116,"@type":107,"acceptedAnswer":117},"Which key financial areas and systems modules must the Principal Accountant understand?",{"text":118,"@type":110},"Must understand how multiple financial system modules interface to the General Ledger, including Fixed Assets, Accounts Receivable, Accounts Payable, and Projects and Awards.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},179569,1790499337,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Class Summary\nThe responsibilities of this classification include serving in a primary role in the development, compilation and issuance of the County’s Comprehensive Annual Financial Report (CAFR). Incumbents review the work of County accounting operations in proprietary and governmental funds for material omissions and misapplications that roll up into the Comprehensive Annual Financial Report (CAFR) and produce final versions of consolidated financial statements, reports, and notes. They serve as expert advisors on accounting matters to management, staff, external customers and constituencies and review the work of senior accountants.\nIncumbents are assigned exclusively to Central Finance and have technical lead responsibility in ensuring all County accounting operations are in conformity and compliance with Generally Accepted Accounting Principles (GAAP), Federal and State Grant Requirements, Washington State statutes, and Auditor’s regulations. Principal Accountants are required to understand how multiple financial systems modules work and interface to the General Ledger, including Fixed Assets, Accounts Receivable, Accounts Payable, and Projects and Awards.\nDistinguishing Characteristics\nThis is the fourth level in a four level Accounting classification series. This classification is distinguished from the Senior Accountant level in that at the Senior level incumbents manage standalone funds that do not roll-up into the countywide financial statements or financial systems that are part of the countywide financial statements, such as Capital Assets or tax reporting.\nThis classification is distinguished from the Finance/Accounting Supervisor in that incumbents at that level have full responsibility for supervising the work of assigned staff in Central Finance. This classification is also distinguished from the Business and Finance Officer (BFO) classification series in that the latter typically handle major funds and have broader responsibilities in business, financial/budgetary, policy, programmatic, and operational areas of assigned department or division.\nExamples of Duties\nPrepare major audited governmental fund financial statements, notes, and other disclosures subject to independent audits. Develop, compile, and issue the County’s consolidated financial statements, reports, and notes to financial statements requiring expert level accounting.\nPlan, organize, and participate in financial and compliance audit assignments to assure compliance and dependability of financial records.\nParticipate in independent and governmental audits of the County’s consolidated financial statements and accounting operations and draft responses to auditor reports and requests.\nPrepare fiscal reports and analysis, audit work papers, and draft responses to audit reports.\nPrepare written and oral responses to inquiries from Council staff, division managers and supervisors such as fiscal notes, cost analyses, estimated future liabilities, and bond proceeds utilization.\nInterpret accounting policies and guidelines to ensure conformity and compliance with legislation and authoritative pronouncements.  Develop and recommend code, process and procedures changes.\nReview and approve journal entries, inter-fund transfers, and similar transactions.\nDevelop, plan, and complete process improvement projects.\nPerform other duties as assigned.\nKnowledge/Skills\nKnowledge of accounting structure, policies and operating programs used by the county\nKnowledge of regulations and standards governing accounting: Generally Accepted Accounting Principles (GAAP); Generally Accepted Auditing Standards (GAAS), Financial Accounting Standards Board (FASB) and Government Accounting Standards Board (GASB)\nSkill in performing complex governmental fund accounting for major audited governmental fund financial statements, notes, and other disclosures which are subject to independent audits\nSkill in interpreting various financial and accounting principles, practices, and method","cbCaihHIElcGrvbw","https://ap.wps.com/l/cbCaihHIElcGrvbw","doc",76288,"English","# Class Summary\n## Distinguishing Characteristics\n## Examples of Duties\n## Knowledge/Skills\n## Education and Experience Requirements\n## Licensing, Certification and Other Requirements","[{\"question\":\"What is the primary responsibility of the Principal Accountant classification?\",\"answer\":\"Serve in a primary role to develop, compile, and issue the County’s Comprehensive Annual Financial Report (CAFR), including final consolidated financial statements, reports, and notes.\"},{\"question\":\"How does the Principal Accountant ensure compliance and technical accuracy?\",\"answer\":\"Provides technical lead responsibility to ensure all County accounting operations conform and comply with GAAP, grant requirements, state statutes, and auditor regulations.\"},{\"question\":\"Which key financial areas and systems modules must the Principal Accountant understand?\",\"answer\":\"Must understand how multiple financial system modules interface to the General Ledger, including Fixed Assets, Accounts Receivable, Accounts Payable, and Projects and Awards.\"}]","ACCOUNTANT - PRINCIPAL - County Principal Accountant Responsibilities, Audits and GAAP Compliance | DOC",1788337409]