CONTRACTS AUDIT SUPERVISOR

2A67

PAY RANGE: N23

GENERAL DEFINITION

This is supervisory auditing work directing the auditing of private and quasi-public agencies contracted to perform services for, or under the authority of the City. An employee in this class supervises a small staff engaged in performing financial and operational reviews, and investigative audits of subrecipient and other contracted agencies to assure compliance with contract guidelines and appropriate City, State and Federal audit policies and procedures. Work includes reviewing subordinates' work and approving audit findings and recommendations. An employee in this class performs and directs staff in the audit of private agency financial records, review of contract budget proposals and analysis of subrecipient and other contracted agency service costs. Contact with private, federal, state and local agencies pertaining to audits of subrecipient and other contracted agencies is significant to 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.)

1. Positions in this class must supervise a small staff engaged in performing financial and operational reviews, and investigative audits of subrecipient and other contracted agencies.

2. Positions in this class must review the work of subordinate staff, approve audit findings and recommendations, perform and direct staff in the audit of private agency financial records, review of contract budget proposals and analysis of subrecipient agency service costs.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Supervises a small staff engaged in performing financial and operational reviews, and investigative audits of subrecipient and other contracted agencies; designs questionnaires and forms to be used in desk audits; reviews desk audits completed of subrecipient agencies; determines that workpapers and audit reports as prepared by a certified public accounting firm (CPA), are in compliance with the City's Subrecipient Audit Guide and general accounting standards; determines changes in contract, and laws and regulations affecting contract; develops audit plans; approves compliance testing procedures and samples; determines the need for re-audits and type and frequency of audits required; determines the nature, timing, and extent of audit procedures; approves audit plans; determines the need for modifications in the audit approach or emphasis on compliance review; reviews audit reports prepared by subordinate staff; evaluates audit findings; determines that there is sufficient data to support and/or justify conclusions; approves recommendations; initiates contact and meets with contracted agency officials to gain access to necessary records and information; meets with subrecipient and other contracted agencies or their certified public accounting firm to explain audit findings; may testify in court on issues regarding investigative audits.

Performs and directs staff in the review of contract budget proposals; meets with departmental contract and compliance administrators to identify sources of funding for subrecipient and other contracted agencies and to determine rates allowable for services; reviews rates submitted by subrecipient and other contracted agencies along with their contract budget proposal; calculates and adjusts rates to actual service costs; supervises staff in conducting rates survey and in determining rates allowable for state-wide selected services such as foster care; advises subrecipient agencies of sources of funding available to them and rates allowable for services.

Performs and directs staff in the analysis of subrecipient and other contracted agency service costs; reviews cash receipts and payment invoices, including payroll; determines that service costs are reasonable and allowable in accordance with contract guidelines and procedures; identifies ineligible expenditures for cost recovery; approves reports prepared by subordinate staff; prepares overall cost analyses report of subrecipient and other contracted agencies; directs staff in calculating financial ratio scoring; may assist in the analysis and reconciliation of departmental state grants and expenditures; investigates cases of suspected fraud and abuse involving subrecipient and other contracted agencies; directs corrective actions of subrecipient internal controls and accounting practices; designs and reviews audit programs; performs and directs staff in the audit of gross revenues and other data which support payment of fees such as airport landing, passenger and concession fees.

Monitors the implementation of general contract requirements and auditing standards; attends Continuing Professional Education (CPE) training on applicable federal, state and local laws and regulations; supervises training for staff and provider agencies; directs staff in the revision and updating of the City's Subrecipient Audit Guide; prepares status reports of subrecipient and other contracted agencies; ensures maintenance of subrecipient and other contracted agency audit reports; provides City Controller's Office and any other City agency with subrecipient and other contracted agency audit information as necessary.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

• the principles, practices and procedures used in auditing corporations, consultants and agencies providing contracted services.

• the federal, state and city laws and regulations pertaining to subrecipient agency contracts.

• administrative principles, practices and procedures, as they relate to subrecipient agency contracts.

• standard contract language and format as they apply to federal and state audit requirements.

• the uses and capabilities of electronic data processing equipment as applied to auditing.

• the requirements of the Single Audit Act.

· the City of Philadelphia Subrecipient Audit Guide.

· the Improving Outcomes for Children (IOC) Community Umbrella Agency (CUA) Fiscal Guidelines (for positions in DHS only).

ABILITY TO:

• plan, supervise and review the work of auditors engaged in performing financial and operational reviews, and investigative audits of subrecipient agencies.

• interpret contract language.

• organize, edit and present audit report issues clearly and concisely, both orally and in writing.

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

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:

Two years of experience auditing fiscal operations and records.

AND

SPECIFIC EXPERIENCE:

Two years of the above experience at the full performance level.

Any equivalent combination of acceptable education and experience which has included the completion of a bachelor's degree program as described above as an educational minimum.

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

· Contracts Auditor 2 (2A66)

· Auditor 2 (2A42)

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 - 2/79

Spec. Revision

CSC - 2/97

Ad. Bd. - 3/97

Latest Spec Revision:

CSC – 08/20

Ad Board – 09/20