This is full performance level auditing work.  Employees in this class are responsible for completing segments of larger audits on agencies with more complex fiscal operations such as the audits of the comprehensive annual financial reports of the City and School District and other audits required by the Single Audit Act of 1984, or for completing financial, compliance or performance audit projects in both municipal departments or agencies receiving City appropriations, Federal and State grants and organizations doing business with the City.  Work includes examining manual and computerized records, reviewing operational procedures, auditing for compliance with grant requirements and reviewing audit reports and related audit documentation prepared by private accounting firms for conformance to governmental accounting standards. 

            Contact with government officials, agency and departmental administrators and representatives of private accounting firms and contractors doing business with the City and making recommendations for audit exceptions are significant aspects 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 allocated to class.)


·                     Employees must perform full performance level auditing work

·                     Positions must be located in the City Controller's office.




            Reviews prior year's audit documentation, audit report, management letter, and budgetary testimony presented before City Council; meets with audit team to discuss audit program and timetable; interviews department or agency officials; obtains first hand knowledge of financial activities of major audit area; prepares and completes flow chart and internal control questionnaires to assist in preparation or modification of the audit program; formulates findings and recommendations based on exceptions found.

            Examines manuals and computerized documents, records and reports; reviews systems of internal control and other accounting and financial procedures; consults with superior concerning the design of audit samples; completes attribute and substantive testing of sample items.

            Prepares exhibits such as financial statements; prepares work papers for assigned positions of departmental or agency audit; determines propriety and proper reporting and legality of transactions; notes exceptions to proper accounting procedures and regulations; drafts audit findings and recommendations for the final report; utilizes 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 departmental or agency staff administering the grant; reviews procedures and systems utilized to satisfy grant requirements; performs related compliance testing procedures.

            Investigates cases of suspected fraud or abuse in municipal departments and agencies; assists in the design of audit programs for financial, special and operational audits.

            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.

            Participates in continuing education programs in the areas of governmental accounting and auditing, performance auditing, and analysis and utilization of computer data.

            Performs related work as required.






·                     the generally accepted principles and practices of accounting

·                     auditing standards, practices, and procedures

·                     governmental accounting principles

·                     interviewing techniques

·                     computer applications as they relate to the auditing process

·                     research, data gathering, quantitative and evaluation techniques




·                     reviewing financial and accounting documents and methods of internal control for conformance to governmental and private accounting standards, noting exceptions, and making recommendations for correction




·                     learn the uses and capabilities of computer software systems relating to work assignment

·                     understand accounting and financial related systems

·                     perform detailed financial, grant compliance, and performance audits

·                     prepare a variety of detailed financial statements and exhibits including work flow charts

·                     prepare focus risk assessment linking documents that substantiate the auditor’s identification of the risks of material misstatements due to error or fraud

·                     participate in audit team discussions about how and where an audited entity’s financial statements might be susceptible to material misstatements due to error or fraud

·                     present ideas effectively, both orally and in writing

·                     establish and maintain effective working relationships with agency officials and administrators, representatives of private accounting firms, contractors doing business with the City and associates


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.





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





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




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


Class Established:

CSC - 10/89

Ad. Board - 11/89

Spec. Revision:

CSC – 6/13

Ad. Board – 7/13