CITY OF CLOVIS
Assistant Finance Director Oral Examination
Professional Panel Questions
1. Why are you interested in becoming the Assistant Finance Director for the City of Clovis?
2. What involvement have you had with preparing the CAFR and specifically what portions were you directly responsible for?
3. Describe a time when you had to implement an important transition such as a new accounting system and what steps did you take to ensure the project was successful and that you received the support necessary?
4. Please explain the accounting treatment for governmental fund capital assets on the individual fund statements and the entity wide statements.
General Capital Assets are not reported at the fund level but are reported on the governmental activities entity wide statements. This is one of the reconciling items between the balance sheet of governmental funds and the entity wide Statement of Net Assets.
5. Please explain how Internal Service Funds are reported in the entity wide statements in the CAFR utilizing the GASB Statement #34.
Assets liabilities and equity of internal service funds are normally incorporated into Governmental Activities for the Statement of Net Assets. Internal service net income (profit/loss) must be brought back to breakeven. Net income (loss) would cause a pro rata deduction increase in the charges made to the participating funds or functions.
6. Please discuss and explain the various components of the new fund balance under GASB Statement #54, “Fund Balance Report and Governmental Funds Type Definitions”.
General Capital Assets are not reported at the fund level but are reported on the governmental activities entity wide statements. This is one of the reconciling items between the balance sheet of governmental funds and the entity wide Statement of Net Assets
7. Describe your efforts to develop departmental operating procedures to increase efficiency and improve service delivery. What steps have you taken or proposed to increase efficiency and improve service delivery?
8. Give me a specific example of how you foster teamwork both in the organization and with the management team.
9. Is there anything you would like to add regarding your qualifications for the Assistant Finance Director position?
CITY OF CLOVIS
Assistant Finance Director Oral Examination
Peer Panel Questions
1. Describe your background and career experiences and why this position as Assistant Finance Director is right for you.
2. Credibility and personal integrity are critical characteristics for success as the Assistant Finance Director. What steps do you take to ensure you are viewed by others as a credible person who consistently exhibits personal and professional integrity?
3. In these times of reducing budgets describe how you have interacted with other departmental personnel to establish their budgets and implement cost cutting measures to deal with budgetary shortfalls.
4. Effective communication is important for any manager. Please describe how you would communicate with the Finance Director, and how you would communicate with an immediate subordinate.
5. Discuss how you have handled an employee or group of employees that disagreed with a management decision you made.
6. Describe how you have fostered labor/management cooperation relative to a potentially explosive or unpopular issue.
7. In reflecting on your career, what do you consider to be your most significant accomplishment and your greatest professional disappointment?
8. Describe the ideal relationship you would like to have with your peers and other managers in the organization. What would you do to achieve this type of relationship?
9. Why is this position important to you at this time in your career?
10. Is there anything you would like to add regarding your qualifications for the Assistant Finance Director position?