MO Project: Contextual Branding

Public Utility Accountant III

  • Public Utility Accountant III
  • What will I be doing?
  • Do I qualify?
  • Can I be successful?
  • Benefits
  • How do I apply?
Class Number: 
Annual Salary Range:
$41,208.00 – $65,544.00
Twice-a-Month Salary Range:
$1,717.00 – $2,731.00
Pay Grade: 

View Class Specification Document


This is senior-level professional accounting and regulatory auditing work for the Missouri Office of the Public Counsel (OPC).

Job Duties

Serves as lead accountant on complex on-site audits of utilities; interviews employees and examines records to gather data, in various sizes and types of utilities, and performs specialized and/or advanced duties in one or more major phases of auditing; and evaluates procedures and techniques of public utility companies and aids in the development of an office position under the authority of the Office of the Public Counsel.

Prepares material which may be used as testimony in hearings involving topics such as rate services, production, construction, or research and development; recommends changes affecting the rate structure; represents the consumer interest (primarily residential) in cases before the Public Service Commission (PSC), and testifies as an expert accounting witness.

Gathers, organizes, analyzes, and interprets financial data obtained from public utilities, the PSC, and other sources.

Performs difficult and complex assignments and completion of special projects involving diversified and extensive contacts.

Analyzes inquiries or proposals from staff, consumers, utilities or others which influence the solvency or profitability of utilities; conceptualizes and defines problems from an accounting perspective; consults with internal management to determine type, scope, and purpose of forthcoming audits.

Confers with company officials to discuss financial problems and regulatory matters.

Reviews utility budgetary controls for advertising, marketing, production, maintenance, and construction projects.

Evaluates changes in product design, materials, production, or services to determine effects on costs.

Analyzes financial information detailing previous rate structures, tariffs, distribution of costs, classification of accounts, assets, liabilities, and capital; reviews balance sheets, profit and loss statements, trends and costs, estimated and realized revenues, administrative commitments, obligations incurred, depreciation rates of capital assets, and other information; and prepares summary of current company financial position and projection of future revenues and expenses.

Prepares data requests for general discovery and detailed informational purposes.

Organizes and documents findings of studies; formulates recommendations for implementation of new systems, policies, procedures, and/or organizational changes; and plans and prepares reports to management defining problems and possible solutions.

Analyzes data obtained for evidence of deficiencies in controls; duplication of effort; excess expenditure; fraud; or lack of compliance with laws, regulations, management policies, or procedures.

Participates in appeal hearings and settlements on contested cases.

Prepares and presents exhibits and testimony as an expert accounting witness and responds to cross-examination in hearings before the PSC on regulatory or rate adjustments; analyzes testimony and exhibits presented by utility company officials and their consultants.

Conducts portions of audits or studies pertaining to cost of service, revenue requirements and/or cost allocation issues; may work on the design of new rates in accordance with findings of the PSC.

Provides technical assistance to utility organizations and advises management on matters such as effective use of resources and assumptions underlying budget forecasts.

Provides training to lower-level accountants in the principles of public utility auditing.

Exercises considerable independence in determining methods or procedures, receives general administrative direction from the Chief Public Utility Accountant or other administrative staff.

Performs other related duties as assigned.

View Class Specification Document

(The following minimum qualifications will determine merit system eligibility. Allowable experience and education substitutions are provided in italics below the corresponding minimum qualification statement; no other substitutions will be permitted. These minimum qualifications may also be used to evaluate applicants for Missouri Uniform Classification and Pay System positions not requiring selection from merit registers.)

One or more years of experience as a Public Utility Accountant II or as a Utility Regulatory Auditor II with the Missouri Uniform Classification and Pay System.


A Bachelor’s degree from an accredited college or university with a minimum of 24 earned credit hours in Accounting; and,

Three or more years of professional experience in public or private accounting analysis in the area of public utility regulation (e.g., with a public utility, or as a regulatory consultant).

(A Master's degree in Accounting may substitute for one year of the required experience.)


Successful completion of all parts of the Certified Public Accountant (CPA) examination; followed by two or more years of experience in public accounting performing audit functions.

Please note that documentation that supports your eligibility (i.e. transcripts, employment records, etc.) may be required at any time during the application and hiring process. If you do not possess the minimum qualifications, please consider one of many other employment opportunities with the State of Missouri.

View Class Specification Document

Key Skills

Do you possess the key skills which are considered essential for successful employment in this classification?

Comprehensive knowledge of accounting and auditing practices and procedures.

Comprehensive knowledge of public utility operations and regulation.

Comprehensive knowledge of word processing, spreadsheets and database software packages associated with personal computers and accounting practices.

Intermediate knowledge of principles and techniques of effective supervision and training.

Ability to generate data requests and to analyze the information according to accounting standards.

Ability to communicate effectively and to prepare clear and concise reports.

Ability to generate and provide testimony associated with PSC hearings.

Ability to apply interviewing techniques and solicit pertinent information at various organization levels.

Ability to establish and maintain effective working relationships with co-workers, utility industry personnel and others involved in the audit process.

Ability to travel as necessary to conduct business.

View Class Specification Document

The following link will provide you with general information about State of Missouri employee benefits.

View benefits

View Class Specification Document