2A69
CONTRACTS AUDIT MANAGER
GENERAL DEFINITION
This is contract auditing and program evaluation work directing, through subordinate audit and program supervisors, the monitoring, audit and evaluation of purchased contract services for the Department of Human Services or for the Department of Planning and Development’s Division of Housing and Community Development. Employees in this class direct the audit and evaluation of contracted agencies to effectuate compliance with federal and state regulations, guidelines and reporting requirements, audit policies and procedures, contract guidelines and departmental policies. Work involves formulating and implementing departmental program and fiscal compliance requirements for contracted providers. Contact with representatives of private, federal, state and local funding and fiscal 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 direct, through subordinate audit and program supervisors, the audit and evaluation of contracted agencies.
2. Only one position will be allocated to this class in each department.
3. Positions in this class must perform the work in the Department of Human Services or in the Department of Planning and Development’s Division of Housing and Community Development.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Directs, through subordinate supervisors, the monitoring, evaluation and audit of purchased social services or housing and community development grants including monitoring of providers' compliance with programmatic service standards and federal, state and local audit requirements; recommends corrective action to meet compliance, non-payment or termination of deficient contract providers.
Coordinates departmental responses to external audit and oversight reports; monitors the status of action related to findings contained in those reports; follows up on organizational and procedural changes and strategies to correct deficiencies to insure continued compliance; ensures departmental and city-wide databases for automated contract information systems are accurate and up to date; directs the compilation of contracted program and evaluation statistics for use by administrative and funding sources.
Performs related work as required.
HUMAN SERVICES ASSIGNMENT
Directs, through subordinate supervisors, the review and recommended courses of action related to program proposals and budgets submitted by private and quasi-public corporations, organizations and agencies under contract to perform human service and administrative functions.
Directs, through subordinate supervisors, the review of service providers' audit reports, work papers and management letters which includes resolution of findings concerning questioned costs, internal control weaknesses and non-compliance with laws, regulations, accounting practices and standards, and contract and grant requirements; directs the manual and computerized analysis of contract costs and trends related to social programming.
Directs, through subordinate supervisor, the review of contract budget proposals; identification of sources of funding for subrecipient and other contracted agencies and determination of allowable rates 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; manages rate surveys and the determination of 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.
Approves, prepares or issues audit reports upon conclusion of field audits and fiscal reviews; communicates results of final report to department executives and agency officials, including scheduling and facilitating exit conferences as needed; meets with department fiscal officials and attends meetings with City Finance officials for matters pertaining to department subrecipient monitoring activity.
HOUSING AND COMMUNITY DEVELOPMENT ASSIGNMENT
Directs, through a subordinate supervisor, comprehensive monitoring and management reviews, proposed monitoring plan reviews, and summary reports of delegate and subrecipient agency activities for all funded housing, community and economic development programs; directs the process of ensuring compliance with all government funding regulations and reporting on oversight of funded housing and community development activities; responds to compliance reports.
Directs, through subordinate supervisors, the programmatic and fiscal monitoring audit activities including collection, evaluation and reporting of subrecipient annual audit and financial reports, IRS tax reporting and City tax verification.
Establishes reporting and evaluation systems or modifications to monitor auditing staff performance and improve reviews of contracted agencies; directs training and outreach to funded agencies and affiliates on regulatory requirements and reporting.
Makes recommendations on continuation of contracts and participates in contract reviews for continued funding; maintains Uniform Program Management System for administering, monitoring and auditing Housing and Urban Development funded contracts.
Serves as liaison with U.S. Department of Housing and Urban Development to ensure compliance and integrity of departmental policies and programs; directs the investigation and resolution of complaints and incidents related to program operations and services.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
• principles, practices and procedures used in auditing corporations, consultants or agencies providing contracted services
• federal, state and local laws and regulations pertaining to subrecipient agency contracts
• administrative principles, practices and procedures as they relate to subrecipient agency contracts and the operation of programs with the social service system or within the housing and community development field
• requirements of the Single Audit Act
· the principles, practices and procedures of preparing and reviewing budgets for contracted social service agencies for the Human Services specialty
· Federal Community Development Block Grant and other federal or state housing guidelines for the Housing and Community Development assignment
• uses and capabilities of computers and software applications related to auditing and program evaluation
• standard contract language and format as applied to federal and state audit requirements
• principles and practices of contract and grant compliance monitoring
· City of Philadelphia subrecipient audit guide
• the principles, practices, and procedures of preparing and reviewing budgets, financial or tax documents for housing and community development agencies for the Housing and Community Development assignment
· Improving Outcomes for Children (IOC) Community Umbrella Agency (CUA) Fiscal Guidelines for positions in the Department of Human Services only
ABILITY TO:
• direct, through subordinate supervisors, staff engaged in program auditing, analysis and evaluation
• develop and implement departmental program and fiscal requirements for provider contract agencies
• effectuate subrecipient compliance with program evaluation service standards, auditing standards and reporting requirements and contract and/or grant stipulations
• establish and maintain effective working relationships with departmental administrators, associates, contractor agency providers and representatives of federal, state and other governmental and quasi-governmental agencies
• maintain and enhance manual and computerized evaluation, auditing and related tracking systems for the monitoring of contractual agreements
• express ideas effectively both orally and in writing
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 full performance level contract monitoring and analysis or auditing work.
AND
SPECIFIC EXPERIENCE:
Two years of supervisory auditing, supervisory contract auditing or administrative contract management experience which has included developing, coordinating, and monitoring contract activities.
Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included the education and the specific experience described above.
CITY OF PHILADELPHIA CLASSES THAT TYPICALLY MEET THE SPECIFIC EXPERIENCE REQUIREMENTS:
· Contracts Audit Supervisor (2A67)
· Contract Coordinator (2F69)
· Audit Supervisor (2A43)
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
CSC – 5/00
Ad. Board – 6/00
Spec. Revision:
CSC - 05/08
Spec. Revision:
CSC – 4/17
Ad. Board – 5/17
Latest Spec. Revision:
CSC – 08/20
Ad Board – 09/20