2A65

                                                                                                                        PAY RANGE:  EP13

CONTRACTS AUDITOR 1

GENERAL DEFINITION

            This is auditing work learning and performing financial and operational reviews, and investigative audits of private and quasi-public agencies contracted to perform services for the City.  An employee in this class is expected to demonstrate continued development of auditing knowledge and written and oral communication skills so that assignments may increase in scope and complexity.  Work includes scheduling reviews and preparing and explaining audit findings. Work is performed under the supervision of a technical supervisor.

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

1. Positions in this class must learn and perform financial and operational reviews, and investigative audits of private and quasi-public agencies contracted to perform services for the City.

2. Positions in this class must demonstrate continued development of contract auditing knowledge and written and oral communication skills so that assignments may increase in scope and complexity.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

            Learns and performs financial and operational reviews of subrecipient agencies; reviews subrecipient agency workpapers and audit reports as prepared by a certified public accounting firm (CPA); compares reports with previous year's reports; notes changes in contract and deviations in accounting standards; schedules interviews with subrecipient agency officials; tests for internal control of their financial management systems.

            Reviews subrecipient agency revenues and expenditures; examines subrecipient agency cash receipts and payment invoices, including payroll; ensures that revenues generated and expenditures incurred were properly reported and are in accordance with contract guidelines and procedures; prepares statistical reports detailing findings and exceptions.

            Assists in providing training for subrecipient agencies; points out subrecipient agency internal control weaknesses; recommends changes for improvement.

            Attends Continuing Professional Education (CPE) training on applicable federal, state and local laws and regulations; assists in maintaining and updating the City's Subrecipient Audit Guide; maintains subrecipient agency audit reports; provides City Controller's Office and any other City agency with subrecipient audit information as necessary.

            Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

•           the generally accepted principles and practices of accounting.

•           the principles, practices and procedures used in the auditing of corporations and agencies under contract.

•           standard contract language and format as applied to federal and state grant requirements.

ABILITY TO:

•           perform financial and operational reviews, and investigative audits of subrecipient agencies.

•           review subrecipient agency workpapers and audit reports as prepared by a certified public accounting firm and note changes in contract or deviations in accounting standards.

•           prepare a variety of statistical reports, detailing audit findings and exceptions.

•           learn the interpretation of contract language and make recommendations.

•           learn the requirements of the Single Audit Act.

•           present ideas effectively, both orally and in writing.

•           establish and maintain effective working relationships with associates and representatives of firms and agencies being audited.

·       learn the requirements of the City of Philadelphia Subrecipient Audit Guide.

· learn the requirements of Improving for Outcomes (IOC) Community Umbrella   Agency (CUA) fiscal guidelines.

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 09/20.)

EDUCATION:

            Completion of a bachelor's degree program at an accredited college or university with major course work in accounting.

AND

GENERAL EXPERIENCE:

            One year of training level experience in the auditing of fiscal operations and records.

OR

            Any equivalent combination of experience determined to acceptable by the Office of Human Resources which has included a bachelor’s degree as an educational minimum.

PHYSICAL AND MEDICAL REQUIREMENTS

            Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

                                                                                                               Class Established - 6/81

                                                                                                                               Spec. Revision

                                                                                                                                        CSC - 2/97

                                                                                                                               Ad. Board - 3/97

                                                                                                                     Latest Spec. Revision

                                                                                                                                     CSC – 08/20

                                                                                                                             Ad Board – 09/20

AW