This is supervisory auditing work with responsibility for directing a team of full performance and lower level auditors in the completion of financial, compliance, and/or performance projects in municipal departments or agencies receiving City appropriations, federal and state grants or organizations doing business with the City. Work may also include assisting a technical superior in completing segments of larger audits or agencies with more complex fiscal operations, such as the audit of the comprehensive annual financial reports of the City and School District, and other audits required by the Single Audit Amendments of 1996 and federal guidelines for implementation and the Pennsylvania -Department of Human Services Compliance Supplement. An employee in this class may also review reports and related audit documentation for audits performed by private accounting firms. Contact with government officials, departmental administrators, representatives of private accounting firms and contractor personnel is a significant aspect of the work. Work is performed under the supervision of a technical superior.
ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)
1. Positions in the class must assign and review the work of full performance and lower level auditors on a project basis.
2. Positions in the class must have responsibility for the completion of financial, compliance and/or performance audits.
3. Positions in the class must be located in the City Controller's Office.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Supervises a staff of full performance and lower level auditors in the examination of City and School District financial systems, grant compliance, and programs, activities or functions of department operations; collects and reviews data and information according to generally accepted auditing standards, practices, and procedures.
Reviews prior year's audit report, audit documentation, management letters, and budgetary testimony presented before City Council; studies exceptions noted in such reports; meets with department officials to gain access to necessary records and other informative material.
Conducts preliminary surveys to determine the scope of audit plans; prepares or reviews and approves internal control questionnaires and flow charts of existing procedures; prepares, modifies, and finalizes financial, operational and grant audit programs; determines the appropriate use of computer software programs used in the auditing process; obtains data from FAMIS, ADPICS, ACIS and other information systems used by operating departments, boards and commissions; evaluates the adequacy of internal and data processing controls; reviews information provided by the Computer Assisted Auditing Techniques (CAAT) unit including samples of financial and payroll information for appropriateness.
Reviews and documents work operations to identify potential barriers to effectiveness and efficiency, and formulates strategies for data gathering and analysis Establishes time budgets; plans, assigns, reviews and coordinates the work of a team of full performance and lower level auditors; reviews audit documentation for completeness, quality and conformance to auditing standards; reviews auditors' work in progress for compliance with audit plans; provides on the job training to auditors; recommends degree of additional investigation required; drafts audit reports, management letters, performance and special audit reports submits information to higher level auditors for use in the audits of the City and School District Comprehensive Annual Financial Reports (CAFR);
Documents audit exceptions and non-conformance to municipal regulations or generally accepted accounting principles; makes recommendations for improvements; participates in exit interviews with agency administrators; evaluates performance of assigned staff at completion of each audit.
Conducts audits of all major grants received from the Federal and State government to ensure conformity with Federal and State compliance requirements, including laws, regulations and administrative procedures, as provided for in the Single Audit Amendments of 1996, federal guidelines for implementation and the PA-DHS Compliance Supplement; assists in the development of audit program and compliance review guidelines; designs compliance testing procedures and sampling techniques; determines whether audits of sub-recipients meet regulatory agency guidelines; participates in cooperative audits with representatives of State and Federal agencies and certified public accounting firms.
Reviews financial audits performed by private accounting firms to determine sufficiency of work performed; supervises investigations into cases of suspected fraud or abuse in municipal departments, agencies, and contractors; designs audit programs for these specialized procedures.
Examines and reviews capital budgets, programs, and expenditures; reviews pre-development feasibility studies for probity of cost estimates; monitors bidding process for adherence to City policies, procedures, and regulations; conducts financial and compliance reviews of capital project contracts; audits contractors for adequate funding available, bonding requirements, fiscal soundness, and professional qualifications.
Plans, assigns, reviews and coordinates the work of staff engaged in capital projects voucher review, auditing, and documentation; investigates and directs the investigation of cost overruns and assigns probable cause and responsibility for payment.
Develops training courses and participates in continuing education programs; trains subordinate staff in the use of personal computer applications used in the audit process; attends recruitment events to promote awareness of auditor class openings for the City Controllers Office; conducts interviews/tests for qualified candidates.
Performs related work as required.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
generally accepted principles and practices of accounting and auditing
financial, compliance and performance auditing standards, practices and procedures
governmental accounting and auditing principles and practices
research, data gathering, quantitative, and evaluation techniques
computer applications as they relate to the auditing process
· Single Audit Act Amendments of 1996 and federal guidelines for implementation
SKILL IN:
· reviewing financial and accounting documents and methods of internal control for conformance to governmental and private accounting standards, noting exceptions, and making recommendations for correction
· interpreting and applying federal and state audit regulations and federal guidelines to determine financial compliance
ABILITY TO:
direct and supervise a team of auditors on various audit types for a variety of operations and agencies
leverage the uses and capabilities of computer software systems relating to work assignment
understand City and School District accounting and financial related systems
analyze detailed audit information and make cogent recommendations
interpret contract language
present ideas effectively, both orally and in writing
organize, edit, and prepare detailed audit reports indicating findings and recommendations
establish and maintain effective working relationships with associates and representatives of agencies being audited
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 5/24.)
OPTION 1:
EDUCATION:
Completion of a bachelor's degree program at an accredited college or university, with major course work in accounting.
AND:
CERTIFICATION
Certification as a Certified Public Accountant by the Commonwealth of Pennsylvania.
AND
GENERAL EXPERIENCE:
Two years of experience in the auditing of a variety of fiscal operations and records.
AND
SPECIFIC EXPERIENCE:
Two years of full performance level experience in the auditing of a variety of fiscal operations and records.
OPTION 2:
EDUCATION:
Completion of a bachelor's degree program at an accredited college or university, with major course work in accounting.
AND
GENERAL EXPERIENCE:
Two years of experience in the auditing of a variety of fiscal operations and records.
AND
SPECIFIC EXPERIENCE:
Five years of full performance level experience in the auditing of a variety of fiscal operations and records.
Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included the bachelor's degree and specific experience described above.
PHYSICAL AND MEDICAL REQUIREMENTS
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
ADDITIONAL REQUIREMENTS
Positions in this class must complete continuing professional education credits in auditing as dictated by Generally Accepted Governmental Auditing Standards.
Employees in this class must complete continuing professional education credit hours to maintain licensure as a Certified Public Accountant as dictated by the Pennsylvania Board of Accountancy if hired under Option 1.
Class Established:
CSC - 1/53 Ad. Board - 2/53
Spec. Revision:
CSC 7/07 Ad. Board 7/07
CSC 2/13 Ad. Board 3/13
CSC 7/14Ad. Board 9/14
Spec. Revision:
CSC 1/15; Ad. Board 2/15
Spec. Revision:
CSC 4/19; Ad. Board 5/19
Latest Spec. Revision:
CSC 4/24; Ad. Board 5/24
JH