CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
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 work papers 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.
(The following conditions must be met for a position to be approved for this class.)
- employees must perform full performance level auditing work.
- positions 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 lead worker and
assists in the training of lower level auditors; 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 comments on internal control and operating deficiencies 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.
REQUIRED KNOWLEDGES, SKILLS AND ABILITIES
- the generally accepted principles and practices of accounting.
- auditing standards, practices, and procedures.
- governmental accounting principles.
- interviewing techniques.
- office computer applications as they relate to the auditing process.
- 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.
perform detailed financial, grant compliance, and operational audits.
- prepare a variety of detailed financial statements and exhibits including work flow charts.
- 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
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: EP19
CSC - 10/1989 ; Ad Board - 11/1989
Latest Spec. Revision:
CSC - 10/1994 ; Ad Board - 1/1995
END OF JOB CLASS SPECIFICATION - 2A42