Assistant Auditor - Accounts Payable

Under the general direction and moderate supervision of the First Assistant County Auditor and County Auditor, the Assistant Auditor – Accounts Payable performs clerical, data entry, and routine accounting functions associated with the review and electronic processing of invoices, employee reimbursement requests, and other claims for disbursement against County funds.
The position examines financial documents for accuracy, completeness, and compliance with applicable County policies, state statutory requirements, established internal controls, and funding-source requirements, as directed. The Assistant Auditor – Accounts Payable supports the County Auditor’s statutory responsibilities related to claims examination and the lawful expenditure of County funds. Additional duties include general administrative support, records maintenance, and basic bookkeeping or reporting assignments.Accounts Payable and Data Entry

• Receives, organizes, reviews, and electronically processes invoices, employee reimbursement requests, payment vouchers, and other claims for disbursement in the County’s financial management system.
• Accurately enters and maintains financial transactions, including vendor information, invoice numbers and dates, amounts, expenditure account codes, and other required data.
• Reviews invoices and supporting documents for completeness and accuracy; verifies calculations, vendor information, billed amounts, and consistency with purchase orders, contracts, or other applicable authorizations.
• Verifies the presence of required departmental approvals, receiving acknowledgments, purchase orders, and other supporting records before advancing claims through the designated workflow.
• Screens transactions for potential duplicate invoices, previously processed payments, billing discrepancies, and other irregularities that could result in improper disbursements.
• Checks expenditure coding and available budget or appropriation balances, as directed, and identifies discrepancies requiring correction or supervisory review.
• Tracks assigned claims, incomplete submissions, and outstanding invoices; follows up with internal and external stakeholders regarding missing information and assists with timely payment processing.

Compliance Review and Internal Controls Support

• Perform preliminary reviews of claims and documentation for compliance with applicable County purchasing and expenditure policies, Texas statutory requirements, and established accounts payable procedures.
• Assists in checking additional documentation, eligibility, and expenditure requirements applicable to grants, special revenue funds, and other restricted funding sources, as directed.
• Supports internal controls established by the County Auditor, including controls over expenditure authorization, documentation, transaction accuracy, segregation of duties, and prevention of improper or duplicate payments.
• Identifies and promptly refers questionable transactions, policy exceptions, missing documentation, possible irregularities, or suspected noncompliance to the First Assistant County Auditor or County Auditor.
• Maintains complete, appropriately indexed electronic transaction files and supporting records, including invoices, approvals, correspondence, and related documentation needed for reporting, review, and audit purposes.

Coordination and Administrative Support

• Communicates with County departments, vendors, and authorized parties to request documentation, resolve routine invoice discrepancies, answer routine payment inquiries, and facilitate timely claims processing.
• Assists with maintaining accurate vendor records and required documentation, including tax forms, consistent with approved procedures and assigned system permissions.
• Performs general office support duties, such as maintaining correspondence and files, answering inquiries, organizing records, and assisting with daily office operations.
• Prepares and submits orders or requisitions for office supplies, equipment, materials, and other operational needs at the request or authorization of the County Auditor or First Assistant County Auditor and in accordance with County purchasing procedures.

Other Duties

• Assists with basic bookkeeping, routine reconciliations, permitted transaction corrections, and simple financial schedules or reports, as directed.
• Compiles, organizes, and maintains financial data and supporting records for periodic reporting, internal review, and other activities of the County Auditor’s Office.
• Provides routine clerical and accounting support to other office personnel as needed to maintain continuity of operations.
• Performs other related duties as assigned by the County Auditor or First Assistant County Auditor, consistent with the position’s purpose and level of responsibility.

• Ability to perform accurate, detail-oriented data entry and review invoices and supporting documents for mathematical and documentary accuracy.
• Working familiarity with accounts payable, basic bookkeeping, electronic financial systems, spreadsheets, and office productivity software, or ability to learn them promptly.
• Ability to follow established financial policies and internal-control procedures, recognize potential exceptions, and refer matters requiring higher-level judgment.
• Ability to handle confidential or sensitive records, maintain organized electronic files, and meet recurring processing deadlines.
• Ability to communicate professionally with departments, vendors, supervisors, and the public while working effectively under moderate supervision.

• High school diploma or equivalent.
• Experience in clerical accounting, accounts payable, bookkeeping, or high-volume data entry preferred.
• Experience using accounting software, electronic document workflows, and spreadsheets is desirable.
• Equivalent combinations of education, training, and experience may be considered subject to Smith County Auditor’s Office Policy.
• Experience performing accounts payable, bookkeeping, or other accounting functions within a government entity, preferred.
• Bachelor’s degree in business administration, Accounting, Finance, or other closely related field of study, preferred.