2A41
AUDITOR I

This is auditing work at the advanced training level developing the knowledges, skills and abilities required to perform auditing tasks. An employee in this class examines fiscal and related records, reviews operational procedures, and performs audits for compliance with grant requirements of municipal departments and other agencies doing business with the city. Assignments increase in difficulty and scope, and are performed with increasing independence as the employee gains experience. Contact with departmental and agency representatives 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 approved for this class.)

• the employee must perform auditing work at the advanced training level.
• the position must be located in the City Controller's Office.

• Reviews prior year's work paper documentation, audit report, management letter, and budgetary testimony presented before City Council; meets with audit team to discuss audit program and timetable; serves as member of a team of auditors; interviews department or agency officials; obtains first hand knowledge of financial activities of a major audit area; prepares and completes flow charts and internal control questionnaires to assist in preparation or modification of the audit program.
• Completes assigned phases of audit engagement, including examinations of cash, inventory, payroll, budgetary accounts and fixed assets for accuracy and compliance with generally accepted accounting principles and finance-related legal provisions; prepares work papers detailing findings made and conclusions developed.
• Prepares report exhibits and submits audit documentation to support comments in the agency's audit report and management work; uses computer equipment, where applicable, in the auditing process.
• Reviews Federal and State grant compliance requirements, including laws and regulations, administrative procedures,contract terms and general grant stipulations; interviews department or agency staff administering the grant; determines procedures and systems utilized to satisfy grant requirements, and performs related compliance testing procedures.
• Reviews capital budget and vouchers for capital expenditures to determine probity of costs and authorizes payment; prepares work papers and reports documenting exceptions; resolves late payment complaints by contractors; prepares status reports on capital projects and transmittal progress; audits, analyzes, and prepares work papers on one-bid contracts, SEPTA contracts, changes in the City payroll system, and other special contracts and court awards; investigates cases of suspected fraud or abuse in municipal departments and agencies.
• Performs related work as required.

KNOWLEDGE OF:

• the generally accepted principles and practices of accounting.
• auditing standards, practices, and procedures.
• interviewing techniques.
• government accounting principles.

ABILITY TO:

• perform financial, grant compliance, and operational audits.
• prepare a variety of financial statements and exhibits including work flow charts.
• learn uses and capabilities of computers as applied to the audit process.
• present ideas effectively, both orally and in writing.
• establish and maintain effective working relationships with associates and representatives of agencies being audited.

EDUCATION:

• Completion of a bachelor's degree program at an accredited college or university with major course work in accounting or certification as a Certified Public Accountant by the Commonwealth of Pennsylvania.

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

PHYSICAL AND MEDICAL REQUIREMENTS

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

PAY RANGE: EP13
Class Established: 2A41
  CSC - 10/1989 ; Ad Board - 11/1989

Latest Spec. Revision:
  CSC - 10/94 ; Ad Board - 1/1995

SK/sb/sb