2A66

PAY RANGE: EP20

CONTRACTS AUDITOR 2

GENERAL DEFINITION

This is full performance auditing work conducting audits of private and quasi-public agencies contracted to perform services for or under the authority of the City. An employee in this class performs financial and operational reviews of subrecipient and other contracted agencies to assure compliance with contract guidelines and procedures and appropriate City, State and Federal audit policies and directives. Work includes performing desk reviews of subrecipient and other contracted agency work papers and audit reports as prepared by private accounting firms (CPA). An employee in this class performs contract review and analysis of subrecipient agency service costs, and assists federal, state and local agencies in investigating fraud and abuse cases involving subrecipient and other contracted agencies. Work is performed under the general supervision of a technical supervisor.

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

1. Positions must perform financial and operational reviews of subrecipient agencies to assure compliance with contract guidelines and procedures, and the City's Subrecipient Audit Guide which implements the City's policy to comply with the requirements of the Single Audit Guide and its implementation under Federal and State directives.

2. Positions must perform contract review and analysis of subrecipient agency service costs, and assist federal, state and local agencies in investigating fraud and abuse cases involving subrecipient and other contracted agencies.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Performs financial, grant compliance and operational audit projects of subrecipient and other contracted agencies; performs desk review of subrecipient and other contracted agency work papers and audit reports as prepared by certified public accounting firms (CPA); reviews previous audit reports, work papers and management letters; schedules audits; prepares questionnaires to be used; meets with agency officials to gain access to necessary records and other informative material; verifies the accuracy and completeness of records and reports; tests for internal control of subrecipient and other contracted agency financial management systems; documents audit exceptions and non-conformance to contract regulations; explains audit findings; provides agency's CPA firm with essential documents and direction in resolving questionable areas; ensures that reports are prepared in accordance with contract guidelines and procedures, and general accounting standards (GAS); may draft pre-engagement and management letters; prepares audit findings; makes recommendations for improvement.

Provides assistance and direction to lower level audit staff; approves internal control questionnaires and flow charting of existing procedures for staff; prepares, modifies and finalizes, upon consultation with a technical superior, audit programs and operational review guidelines for staff; determines appropriate E.D.P equipment to be used in audit report processing; designs audit programs for staff.

Performs contract review and analysis of subrecipient and other contract agency service costs; generates contract reports; reviews agency revenues and expenditures; examines 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; may calculate unit cost per service rendered, using contract costs principles and guidelines such as industry standard ratios and agency ratings; performs analysis of agency financial statement data; may engage in developing or revising rate for contracted services; may engage in pre-qualification review/certification of contract proposal or a review of subrecipient and other contracted agency budget; may suggest revisions to contract language to departmental administrators; performs audit of gross revenues and other data which support payment of fees such as airport landing, passenger and concession fees.

Provides subrecipient agencies with training on new audit regulations and internal control of their financial management systems; explains new regulations; points out subrecipient agency internal control weaknesses; recommends changes for improvement.

Assists federal, state and local agencies in investigating fraud and abuse cases involving subrecipient and other contracted agencies; reviews request and designs audit program; may testify in court on issues regarding investigative audits; prepares audit report and justifies audit findings.

Maintains and updates the City's Subrecipient Audit Guide, and subrecipient agency audit information; informs subrecipient agencies and independent auditors on the City's Subrecipient Audit Guide; receives Continuing Professional Education (CPE) training on applicable federal, state and local laws and regulations; maintains subrecipient agency audit reports; provides City Controller, Finance Department and any other City agency with subrecipient audit information as necessary.

Performs related work as required.

DEPARTMENT OF PLANNING AND DEVELOPMENT HOUSING AND COMMUNITY DEVELOPMENT ASSIGNMENT

Conducts comprehensive reviews and on-site monitoring of management systems, tax forms and financial statements, budgets, proposed monitoring plans and summary reports of delegate and subrecipient agency activities for funded housing, community and economic development programs; ensures subrecipients funded through the Department of Planning and Development Division of Housing and Community Development have financial management and internal controls compliant with federal, state and city regulations; reviews contracts for fiscal compliance; identifies non-compliance with funding regulations and guidelines; prepares correspondence with audit findings and recommendations for corrective action.

Provides training to subrecipient agencies on funding guidelines and regulations; updates training as regulatory or funding changes occur; assists in coordinating subrecipient training; provides technical direction to subrecipient agencies on financial management and compliance.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

• generally accepted principles and practices of accounting.

• the principles, practices and procedures involved in performing financial and operational reviews of subrecipient agencies.

• the requirements of the Single Audit Act.

• the principles and practices of contract development, administration and control as they relate to subrecipient agencies.

• cost analysis, as it relates to services provided by subrecipient agencies.

• standard contract language and formats as they apply to federal and state grant requirements.

· the requirements of the City of Philadelphia Subrecipient Audit Guide

· the requirements of Improving Outcomes for Children (IOC) Community Umbrella

agency (CUA) Fiscal Guidelines for Department of Human Services positions only

· federal and state regulations pertaining to Housing and Urban Development for the Housing and Community Development assignment only

· uniform administrative requirements, cost principles, and audit requirements for federal grant awards for the Housing and Community Development assignment only

ABILITY TO:

• conduct audits of private and quasi-public agencies under an award by the city.

• perform financial and operational reviews of subrecipient agencies and analyze and verify detailed audit information.

• prepare reports, detailing audit findings.

• make recommendations for improvement.

• interpret contract language and perform cost analysis of subrecipient agency revenues and expenditures.

• present ideas effectively, both orally and in writing.

• establish and maintain effective working relationships with associates, representatives of subrecipient agencies, and outside firms.

· conduct independent research of accounting and auditing issues through use of industry journals, publications, and Internet.

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 auditing experience performing financial and operational reviews.

AND

SPECIFIC EXPERIENCE

One year of auditing experience above the trainee level

Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included completion of a bachelor's degree in accounting 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.

CITY OF PHILADELPHIA CLASSES THAT TYPICALLY MEET THE SPECIFIC EXPERIENCE REQUIREMENTS:

· Contracts Auditor 1 (2A65)

· Auditor 1 (2A41)

Class Established - 6/81

Spec. Revision - 10/87

Spec. Revision

CSC - 2/97

Ad. Bd. - 3/97

Spec. Revision:

CSC - 5/17

Ad. Board - 6/17

Latest Spec. Revision and Change in Pay Rate

CSC – 08/20

Ad Board – 09/20