CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
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
(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.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
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
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS AND ABILITIES
- the generally accepted principles and practices of accounting.
- auditing standards, practices, and procedures.
- interviewing techniques.
- government accounting principles.
- 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
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 1/95.)
- 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.
Or any equivalent combination of education and experience determined to be acceptable by the Personnel
- 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
END OF JOB CLASS SPECIFICATION - 2A41