AUDIT MANAGER

2A44

PAY RANGE: N27

AUDIT MANAGER

GENERAL DEFINITION

This is managerial auditing work directing, through subordinate supervisors, a variety of financial and operational audit projects in municipal departments and agencies receiving City appropriations, or federal and state grants, or organizations doing business with the City. An employee in this class may also direct the examination of agencies with more complex fiscal operations, such as Citywide audits, School District audits, and the Single Audit for grant compliance. At this level, the auditor functions independently, consulting only with top level members of the City Controller's staff. Contact with governmental officials and representatives of private accounting firms is a significant aspect of the work. Work is performed under the direction of an administrative superior.

ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)

Positions in this class must direct, through subordinate supervisors, auditors engaged in performing a variety of financial and operational audits.
Positions in this class must be located in the City Controller's Office.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Directs, through subordinate supervisors, a staff of auditors in the examination of system-wide financial systems, grant compliance, and programs, activities or functions of city operations; reviews prior year's work papers and reports to determine need for modifications in the audit approach; reviews and evaluates completed internal control questionnaires and related procedural flow charts prepared by the audit staff to determine the nature, timing, and extent of audit procedures; determines hours and levels of staffing required.

Initiates contact and meets with department heads or agency administrators to gain access to necessary records and information; reviews and recommends for approval audit programs and time budgets prepared by subordinate staff. Reviews audit team's work in progress; reviews work papers for completeness, quality and compliance with audit program steps and auditing standards; provides technical expertise to field teams and acts as a liaison with the administration; resolves questionable areas; ascertains that sufficient supporting data is included to justify conclusions and recommendations; evaluates performance of assigned staff at completion of each audit.

Prepares or reviews audit report draft; approves revision of audit program and recommends approval of time budget revisions; formulates or reviews conclusions and recommendations; participates in exit interviews with agency administrators.

Determines the applicability of auditing, accounting and reporting standards established by the Auditing Standards Board, the Comptroller General of the United States, the Financial Accounting Standards Board and the Governmental Accounting Standards Board; reviews federal and state compliance requirements including laws and regulations, administrative procedures, and general grant stipulations; defines parameters of compliance audit; instructs staff in Single Audit Act stipulations; recommends targeted grants; develops audit program and compliance review guidelines; approves compliance testing procedures and samples; provides technical guidance to city departments and agencies to ensure the adherence to accounting and reporting standards.

Directs and reviews the work of audit teams in reviewing financial audits performed by private accounting firms and investigating cases of suspected fraud or abuse in municipal departments, agencies, and contracts.

Develops training programs and attends continuing education courses.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

· the generally accepted principles and practices of accounting

· the generally accepted auditing standards, practices, and procedures

· governmental accounting and auditing principles

· the Single Audit Act Amendments of 1996 and federal guidelines for implementation

· Pennsylvania Department of Human Services (PA DHS) Audit Supplement

· supervisory principles and practices

· modern administrative principles and practices

· personal computer hardware and software relating to work assignment

· City and School District accounting systems

· research, data gathering and evaluation techniques

· interviewing techniques

SKILL IN:

· directing lower level auditors in interpreting and applying federal and state audit regulations and federal guidelines to determine financial compliance

· achieving unit objectives for departmental audit programs

ABILITY TO:

· plan, supervise, and review the work of teams of auditors through subordinate supervisors engaged in the audit of the most complex fiscal operations

· organize, edit, and present clearly and concisely, orally and in writing, the results of audits

· utilize personal computer hardware and software relating to work assignment.

· 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 5/19.)

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:

Four years of experience in the auditing of a variety of fiscal operations and records.

AND

SPECIFIC EXPERIENCE:

Two years of supervisory level experience supervising lower level auditors engaged in examining a variety of fiscal operations and records.

Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources, which shall have included the bachelor's degree, certification 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 certification as a Certified Public Accountant as dictated by the Pennsylvania Board of Accountancy.

LICENSES/CERTIFICATES/REGISTRATIONS

Possession of a valid Certification as a Certified Public Accountant as issued by the Pennsylvania Board of Accountancy is required at the time of application, appointment and during tenure of employment in the class.

Class Established 5/56

Spec. Revised 6/93

CSC - 7/99; Ad. Board - 8/99

CSC - 11/11; Ad. Board - 12/11

Spec. Revision:

CSC – 2/13

Ad. Board – 3/13

Latest Spec. Revision:

CSC – 4/19

Ad. Board – 5/19