Forensic Accountant

Job Description:

Forensic Accountant

Description

Description

The District Attorney's Office
The Ventura County District Attorney's Office is the public prosecutor for the county's 850,000 residents. Our office employs approximately 310 employees including attorneys, investigators, victim advocates, and other professional staff who strive to seek justice, ensure public safety, and protect the rights of crime victims to ensure we fulfill the mission of the District Attorney's Office to promote justice and protect the citizens of Ventura County. The Forensic Accountant is represented by the Service Employees International Union (SEIU), Local 721 and is not eligible for overtime compensation.

The Position
Under the general direction of an attorney, conduct forensic accounting investigations of individuals, organizations, and businesses in cases involving economic fraud and/or financial crimes; prepare reports regarding financial investigations conducted; assist attorneys in the presentation of civil or criminal cases to be prosecuted; testify in court as an expert in forensic accounting.

The Ventura County District Attorney’s Office recognizes the importance of diversity, equity, belonging, and inclusion in the office’s culture and climate, hiring, training, opportunities for advancement, and its relationship with the communities it serves.

What We Offer

The County of Ventura offers an attractive compensation and benefits package. Aside from our base salary range, an employee within this position will also be eligible for the following:

• Merit Increases - New employees are eligible for an initial 5% merit increase within the pay range upon completion of at least 1,040 hours (approximately 6 months) assuming work meets satisfactory standards. Subsequent merit increases within the pay range will be upon completion of each additional 2,080 hours (approximately one year) from the initial merit increase.
• Educational Incentive - An educational incentive of 2.5% for completion of an associate degree, 3.5% for completion of a bachelor's degree, OR 5% for completion of a graduate degree.
• Bilingual Incentive - Some positions may be eligible for the bilingual incentive depending on the applicable memorandum of agreement and the needs of the department. To qualify for this incentive, incumbents in eligible positions must take and pass the applicable bilingual fluency examination.
• Deferred Compensation - Eligible to participate in the County's 401(k) Shared Savings Plan and/or the Section 457 Plan. This position is eligible for up to a 3% match on your 401(k) contributions.
• Health Plans - You are afforded a flexible credit allowance for purchasing medical, dental, and/or vision insurance from a group of authorized plans.
• Flexible Spending Accounts - Pre-tax benefit towards eligible medical, dental, and vision care expenses.
• Pension Plan - Participation in the County's defined benefit pension plan. If eligible, you may establish reciprocity with other public retirement systems such as CalPERS.
• Holidays - 12 paid days per year which includes a scheduled floating holiday.
• Additional Benefits - Tuition Reimbursement, Disability Plans, Employee Assistance Program, Life Insurance, Wellness Program.

Forensic Accountant is represented by the Service Employees International Union (SEIU) and is eligible for overtime.

To learn more about the benefits, please follow the link below:
https://vcportal.ventura.org/CEO/HR/MOA/docs/SEIU_MOA_2022-2025.pdf (Download PDF reader)

The eligible list established from this recruitment will be used to fill present and future regular, temporary, fixed-term, intermittent, and extra-help vacancies.There is currently one (1) Regular, full-time vacancy.

TENTATIVE SCHEDULE
OPENING DATE: Monday, March 17, 2025
CLOSING DATE: Friday, April 4, 2025
FIRST REVIEW OF APPLICATIONS: Thursday, March 20, 2025

Examples Of Duties

Duties may include, but are not limited to the following:

• Plans, organizes, directs, and conducts investigative audits of complex financial transactions, financial records, digital files, and other related documents, using a variety of professionally accepted methodologies, to identify evidence of financial crimes, including economic fraud and embezzlement.
• Compiles and analyzes detailed transaction data from bank statements and related bank or financial documents.
• Analyzes and/or reconstructs balance sheets, income statements, general ledgers, bank reconciliation reports, and other financial records to form conclusions and express expert opinions based on the evidence.
• Traces the source of deposited funds and the disposition of checks disbursed.
• Prepares detailed accounting, statistical, and/or expert reports and schedules on findings suitable for presentation at trial.
• Serves as a member of the prosecution team; assists attorney and investigators in interviewing suspects and witnesses to obtain information regarding financial transactions and activities; advises and consult with attorneys and investigators on accounting matters related to fraud and financial crimes.
• Testifies in court as an expert witness in forensic accounting, explaining in simple terms to non-accountants the significance of complex financial transactions or records.
• Assists attorneys and investigators in the preparation and service of search warrants and seizure of financial records; recommends records to be seized or subpoenaed for use as evidence in cases.
• Assists attorneys and investigators in the preparation of cases for prosecution and trial; educates DA staff and members of other agencies on forensic accounting methodology and analysis.
• Assists investigators and forensic computer examiners in the identification, location, and recovery of financial evidence that is digitally stored.
• Performs other related duties as assigned.

Typical Qualifications

These are entrance requirements to the examination process and assure neither continuance in the process nor placement on an eligible list.

Education, Training, and Experience:
Any combination of education and experience which would provide the knowledge, skills, and abilities to perform the above duties or tasks. The required knowledge, skills and abilities can be obtained by:

• Bachelor's degree in accounting, finance, or related field with at least 18 semester units of college-level accounting/business related coursework, AND ,
• Five (5) years of increasingly responsible full-time, professional level accounting and/or auditing experience of financial records of individuals or of public and/or private organizations.

Necessary Special Requirements:

• One (1) year of fraud investigations involving the auditing of financial records of individuals and/or public and private organizations and preparing comprehensive audit reports, preferably in a legal or litigation environment.
• Must possess a valid California driver license.
  
• Must successfully pass a background investigation.
  

Desired:

• Possession of the California Certified Public Accountant (CPA) license and/or Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), or Certified Fraud Specialist (CFS).
• Experience as a Forensic Accountant in a law enforcement agency.

Knowledge, Skills, and Abilities:

Thorough knowledge of:

• Generally Accepted Accounting Principles (GAAP).
• Accounting principles, standards, and procedures as the apply to the public and private sectors.
• Auditing principles, standards, and procedures.
• Accounting processes such as requirements for corporate filings or preparation of financial statements.
• Techniques used to analyze financial statements and tax returns for individuals, partnerships and corporations.
• Cost accounting procedures and systems.
• Business law and other relevant laws and rules regulating and influencing fiscal operations and financial transactions in the public and private sectors of business.
• AICPA professional standards including Statement on Standards for Forensic Services (SSFS No.1).

Working knowledge of:

• The practice of investigating or performing forensic accounting related to embezzlement, elder abuse, fraud and money laundering.
• Accounting system software programs and the use of software programs such as Word, Excel, PowerPoint, etc.
• Source and application funds method, net worth method, and bank deposit method of reconstructing income and earnings.

Working ability to:

• Collect, analyze, and preserve financial data to draw logical conclusions.
• Analyze and interpret comprehensive accounting and statistical reports.
• Interpret and evaluate a variety of financial information, use sound judgement and draw logical conclusions from data to identify fraud.
• Prepare comprehensive accounting and statistical reports.
• Analyse lack of internal controls and opportunities for embezzlement, kick-back schemes, and conversion of assets for personal use.
• Advise legal staff in the investigation and evidence analysis of cases involving financial records.
• Effectively explain complex accounting and financial concepts to laypersons.
• Reconstruct books and records that have been destroyed or falsified.
• Deal effectively with members of the legal profession, public officials, and other agencies/departments and the general public.
• Communicate effectively orally and in writing.
• Prepare reports, charts, diagrams, and other materials to assist attorneys and investigators in understanding financial information and for presentation at trial.
• Testify as an expert witness in criminal and civil proceedings.
• Prioritize and complete assignments with a minimum amount of direction.

Skilled in:

• Deductive reasoning.
• Interpreting and verbally communicating complex or technical accounting concepts in layman's terms.

Recruitment Process

FINAL FILING DATE:
Applications must be received by County of Ventura Human Resources in Ventura, California no later than 5:00 p.m. on Friday, April 4, 2025.

NOTE: If presently permanently employed in another "merit" or "civil service" public agency/entity in the same or substantively similar position as advertised, and if appointed to that position by successful performance in a "merit" or "civil service" style examination, then appointment by "Lateral Transfer" may be possible. If interested, please click here (Download PDF reader) for additional information.

To apply on-line, please refer to our web site at www.ventura.org/jobs . If you prefer to fill out a paper application form, please call (805) 654-5129 for application materials and submit them to County of Ventura Human Resources, 800 South Victoria Avenue, L-1970, Ventura, CA 93009.

Note to Applicants: It is essential that you complete all sections of your application and supplemental questionnaire thoroughly and accurately to demonstrate your qualifications. A resume and/or other related documents may be attached to supplement the information in your application and supplemental questionnaire; however, it/they may not be submitted in lieu of the application.

SUPPLEMENTAL QUESTIONNAIRE - qualifying: All applicants are required to complete and submit the questionnaire for this examination at the time of filing. The supplemental questionnaire may be used throughout the examination process to assist in determining each applicant's qualifications and acceptability for the position. Failure to complete and submit the questionnaire may result in the application being removed from consideration.

APPLICATION EVALUATION - qualifying: All applications will be reviewed to determine whether or not the stated requirements are met. Those individuals meeting the stated requirements will be invited to continue to the next step in the screening and selection process.

WRITTEN EXAMINATION - PASS/FAIL: Please note this examination is pass/fail; it is not weighted and will not count towards the total score. A job-related written examination will be administered to test candidates' knowledge on legal principles, accounting and auditing, and software. Candidates must earn a score of at least seventy percent (70%) in order to continue in the examination process.

ORAL EXAMINATION - 100%: A job-related Oral Examination will be conducted to evaluate and compare participating candidates' knowledge, skills, and abilities in relation to those factors which job analysis has determined to be essential for successful performance of the job. Candidates must earn a score of seventy percent (70%) or higher to qualify for placement on the eligible list.

NOTE: If there are three (3) or fewer qualified applicants, an oral exam will not be conducted. Instead, a score of seventy percent (70%) will be assigned to each application, and each applicant will be placed on the eligible list.

Applicants successfully completing the exam process may be placed on an eligible list for a period of one (1) year.

BACKGROUND INVESTIGATION: Prior to actual appointment from the eligible list, the successful candidate will be required to pass a thorough background investigation conducted by the District Attorney’s Bureau of Investigation. Background investigation findings may be a basis for removal from the eligible list. To speak to a Bureau of Investigation representative concerning the background investigation process, call (805) 477-1654.

For further information about this recruitment, please contact LaToyya Wilson-Rodriguez by email at LaToyya.Wilson-Rodriguez@ventura.org.

EQUAL EMPLOYMENT OPPORTUNITY
The County of Ventura is an equal opportunity employer to all, regardless of age, ancestry, color, disability (mental and physical), exercising the right to family care and medical leave, gender, gender expression, gender identity, genetic information, marital status, medical condition, military or veteran status, national origin, political affiliation, race, religious creed, sex (includes pregnancy, childbirth, breastfeeding and related medical conditions), and sexual orientation.

YOUR BENEFITS AS A COUNTY OF VENTURA EMPLOYEE

Service Employees International Union (LOCAL 721)

(SEIU)

To learn more about Benefits, Retirement, and the Memorandum of Agreement (MOA), see links below.

• Benefits website or you may call (805) 654-2570.
• Retirement FAQ's
• Memorandum of Agreement

Union Codes: UPA, UPC, UPE, UPH, UPI, UPJ, UPT, UWS

Closing Date/Time: 4/4/2025 5:00 PM Pacific

Salary:

$104,641.61 - $138,241.44 Annually