PAY RANGE: N28
This is administrative auditing work directing through subordinate managers and supervisors the performance of a variety of assignments including financial audits, grant compliance audits, and performance audits, and operational reviews for municipal departments and other agencies as required. Employees in this class are responsible for providing technical and management direction to members of the auditing staff and for assuring the satisfactory completion of all audits in accordance with generally accepted auditing standards, and serving as consultants to departments and agencies for analyzing complex and unusual financial transactions entered into by the City that often involve third-party financing organizations. Work includes determining the appropriate accounting principles for application to each assignment, and recommending appropriate financial presentation to commissioners and executive officials of other City departments. Conferring with the representatives of professional accounting standard-setting organizations, public accounting firms, City commissioners and senior executives regarding highly technical accounting and financing issues is a significant aspect of this work. Employees in this class have responsibility for the approval of disbursement requisitions, and have the authority to issue orders for the payment of monies from the City treasury. Work is performed under the direction of a Deputy City Controller.
ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)
1. This position must direct, through subordinate managers and supervisors, the performance of financial, grant compliance, and performance audits, and of operational reviews of municipal departments, citywide financial systems, and other agencies as required by the City's interests.
2. This position must be located in the Office of the City Controller.
3. This position must report to a Deputy City Controller.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Establishes and maintains a master audit schedule for a block of audits assigned on an annual basis; determines hours and levels of staffing required to complete required annual audits and audits of other activities, including performance audits; oversees audit teams that evaluate citywide and/or departmental financial systems or that determine compliance with spending provisions of federal and state grants; supervises teams that conduct research and policy analysis or that evaluate the efficiency and effectiveness of specific city programs and activities; ensures that auditors gain exposure to the operations of a variety of agencies and functional areas and ensures the even distribution of work; reviews the number of actual hours required to complete audit projects and compares with estimated hours; reviews audit projects in progress and determines which projects are understaffed, and reassigns staff released from completed projects.
Assigns individual audit engagements and staff to subordinate managers and supervisors; reviews initial audit program; directs visits with officials of agencies being audited to facilitate the conduct of field work; meets with audit teams to plan course of action after initial contact has been made and preliminary review of agency has been conducted; develops performance measures to evaluate city programs and activities, or for use in the investigation of possible illegal or improper activities by city employees; approves audit program, testing parameters and methodology; recommends budget approval and negotiates budget extension when necessary; monitors developments during the course of the project through contact with audit staff and agency administrators.
Establishes audit policies and provides technical expertise for the various examinations performed by the Controller's Office; determines the applicability of auditing, accounting and reporting standards established principally by the Auditing Standards Board, the Financial Accounting Standards Board, and the Governmental Accounting Standards Board; oversees their implementation; reviews federal and state agency guidelines for their effect on the conduct of audits of federally or state-financed programs being administered by the City; examines and analyzes changes in accounting methods and reporting systems adopted by the municipal finance officers' organizations and similar organizations and determines their effect on auditing procedures.
Reviews federal and state grant compliance requirements; approves parameters of compliance audit, identifies and approves grants required to be audited, and approves audit program; monitors compliance with Single Audit Act requirements regarding identification of major programs and individual grant program risk assessment.
Plans and manages the activities of audit teams engaged in reviewing financial audits performed by private accounting firms; investigates cases of suspected fraud or abuse in municipal departments, agencies, or contractors, and participates in cooperative audits with representatives of other governmental agencies or private accounting firms.
Analyzes complex financing arrangements entered into by the city and other quasi- and non-governmental organizations for proper accounting and financial reporting and disclosure as well as their effect on the city's financial soundness; researches appropriate accounting principles for applicability to complex financial transactions; discusses results of research with representatives of standard setting organizations and with other technical consultants; presents the results of such analysis and makes recommendations to city officials regarding the results of the analysis of these transactions.
Directs the objective and systematic examination of evidence by subordinate auditors, which is done for the purpose of providing an independent assessment of the performance of a city department, program activity, or function to provide information to improve public accountability and facilitate decision-making by city officials with responsibility for overseeing or initiating corrective action.
Reviews completed audit package at the conclusion of each audit engagement; reviews work papers, reports, and management letters for completeness and compliance with generally accepted auditing standards
Conducts exit conferences with agency officials at completions of fieldwork to discuss findings and recommendations contained in the management letter.
Prepares and directs the design of in-service training programs for auditing staff; participates in conducting training sessions.
Participates in formulating human resources recruitment programs; evaluates appropriate civil service testing process; conducts information sessions at various colleges and universities; administers entry level test/interviews; conducts interviews of successful candidates; participates in hiring decisions; evaluates performance of all auditing staff assigned each year based upon interim reports completed by subordinate staff.
Oversees the utilization of electronic data processing techniques in the auditing process; supervises the conduct of technical reviews of electronic data processing systems in city departments and agencies for the ability to process information accurately and completely; makes recommendations to department officials regarding the results of such reviews.
Administers the approval process for citywide payments for payroll, pensions, supplies, services, equipment, and construction in accordance with the requirements of the Philadelphia Home Rule Charter.
Administers the City Controller's Tax Delinquent Vendor program.
Performs related work as required.
· Auditing standards, practices, and procedures
· Generally accepted accounting principles
· Research methodologies
· Program evaluation methods
· Statistical sampling and survey techniques
· Supervisory principles and practices
· Modern administrative principles and practices
· The uses and capabilities of electric data processing equipment as applied to the auditing of financial and management operations
· Interviewing techniques
· Governmental accounting
· Plan, supervise and review the work of teams of auditors
· Analyze and interpret a variety of audit facts and findings
· Organize, edit and present clearly and concisely, orally and in writing, the results of audits
· Establish and maintain effective working relationships with associates and representatives of agencies being audited
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience requirements 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 4/02.)
Completion of a Bachelor's degree program at an accredited college or university with major course work in accounting.
Possession of a license as a Certified Public Accountant in the Commonwealth of Pennsylvania.
Four years of experience in the auditing of a variety of fiscal operations and records.
Two years of auditing experience managing audit programs through subordinate supervisors.
Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included the certification, Bachelor's degree and the specific experience as a minimum.
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
Class Established 1/53
Spec. Revision: 1/95
Latest Spec. Revision:
CSC – 1/02
Ad. Board – 4/02
Latest Spec. Revision:
CSC – 1/13
Ad. Board – 2/13