2A46

PAY RANGE: EP21

 

AUDITOR 3

 

GENERAL DEFINITION

 

This is advanced performance level auditing work with responsibility for leading a team of lower-level auditors on a project basis and conducting large, complex and comprehensive financial, compliance, performance, and special audits of City departments or agencies.  The class is differentiated from the Auditor 2 class as employees provide technical direction and guidance and assist in training, prioritizing, assigning and evaluating the work of lower-level auditors, and are responsible for compiling and drafting audit reports. 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.)

 

1.        Employees must perform advanced level auditing work with responsibility for leading a team of lower-level auditors on a project basis and conducting large, complex and comprehensive financial, compliance, performance, and special audits of City departments or agencies. 

2.        Employees must provide technical direction and guidance and assist in training, prioritizing, assigning and evaluating the work of lower-level auditors, and compile and draft audit reports.

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

 

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

 

            Provides assistance to the technical superior with training, prioritizing, assigning and evaluating the work of lower-level auditors completing audit projects; ensures project deadlines are met and monitors a team of lower level auditors to ensure audits are executed correctly according to audit step requirements;  meets with audit team to discuss audit program and timetable; determines audit program steps to satisfy objectives; participates in the development of audit plans, as required; determines the internal controls necessary to perform the audit, identifies what records require auditing and justifies audit procedures;  oversees and drafts the audit report on internal control and/or operational deficiencies; assists in the training of lower level auditors; leads and participates in special audit projects upon request; serves as lead worker to lower level auditors on a project basis; drafts performance audit reports documenting the causes of inefficiencies and submits for supervisory review;

            Reviews Federal and State grant compliance requirements, including laws and regulations, administrative procedures,  grant stipulations as provided for in the Single Audit Act of 1984, the OMB Circular A-133, the PA-DPW Compliance Supplement and Contracts; leads interviews of departmental or agency staff administering the grant; examines and guides lower-level auditors in the review of procedures and systems utilized to satisfy grant requirements; performs related compliance testing procedures.

            Reviews prior year’s documentation, audit report, management letter and budget testimony presented before City Council; interviews department or agency officials; obtains firsthand knowledge of financial and/or operational activities of major audit area; prepares and completes flow charts, internal control questionnaires, and other procedural write-ups to assist in preparation or modification of the audit program; analyzes findings and formulates recommendations based on exceptions found; oversees and participates in the completion of reports for a variety of audits;

            Examines manuals and computerized documents, records and reports; reviews systems of internal control and other accounting,  financial, or operational 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 audit areas; determines propriety and proper reporting and legality of transactions; notes exceptions to proper accounting procedures and regulations; assembles the report binder; utilizes computer equipment, where applicable, in the auditing process.

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

            Reviews capital budget and vouchers for capital expenditures to determine probity of costs and authorizes payment; provides guidance and participates in the preparation of audit documentation and reports, substantiating all excep­tions noted. 

            Oversees and participates in the resolution of late payment complaints by contractors; prepares status reports on capital projects and transmittal progress; audits, analyzes, and provides guidance to lower-level auditors in the preparation of audit documentation on one-bid contracts, changes in the City payroll system, and other special contracts and court awards.

            Participates in the development of continuing education programs in the areas of governmental accounting and auditing, performance auditing, and other subject areas as appropriate.

            Performs related work as required.

 

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

 

KNOWLEDGE OF:

 

•           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, report writing and evaluation techniques

•           the City’s accounting and financial related systems

SKILL IN:

 

•           reviewing financial and accounting documents and methods of internal control

•           analyzing transactions and financial statements for conformance to governmental and private accounting standards, identifying exceptions, and developing recommendations for corrective action

•              comparing program/departmental performance data against appropriate criteria, identifying operational deficiencies, and developing recommendations for corrective action

 

ABILITY TO:

 

•           provide technical direction and guidance and assist in training, prioritizing, assigning and evaluating the work of lower-level auditors

•           understand and apply federal and state grant requirements as found in the Single Audit Act of 1984, the OMB Circular A-133, and the PA-DPW Compliance Supplement

•           perform detailed financial, grant compliance, and performance audits

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

•           analyze detailed audit information and formulate recommendations

•           present ideas effectively, both orally and in writing

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

•           organize, edit, and prepare detailed audit reports indicating findings and recommendations

 

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 7/13.)

 

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

 

AND

SPECIFIC EXPERIENCE:

 

            One year of experience at the full performance level auditing a variety of City fiscal operations and records. 

 

OR

 

            Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included a bachelor's degree as indicated above and specific experience.

 

PHYSICAL AND MEDICAL REQUIREMENTS

 

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

 

Class Established:

CSC – 6/13

Ad. Board – 7/13

 

CW