CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
CONTRACTS AUDITOR I
This is auditing work learning and performing financial and operational reviews, and
investigative audits of private and quasi-public agencies contracted to perform services for the
City. An employee in this class is expected to demonstrate continued development of auditing
knowledge and written and oral communication skills so that assignments may increase in scope
and complexity. Work includes scheduling reviews, and preparing and explaining audit findings.
Work is performed under the supervision of a technical supervisor.
ALLOCATING FACTORS: (The following conditions must be met for a position to be
allocated to this class. )
- Position must learn and perform financial and operational reviews, and investigative
audits of private and quasi-public agencies contracted to perform services for the City.
- Position must demonstrate continued development of auditing knowledge, and written and
oral communication skills so that assignments may increase in scope and complexity.
TYPICAL EXAMPLES OF WORK
- Learns and performs financial and operational reviews of subrecipient agencies; reviews
subrecipient agency workpapers and audit reports as prepared by a certified public accounting
firm (CPA); compares reports with previous year's reports; notes changes in contract and
deviations in accounting standards; schedules interviews with subrecipient agency officials; tests
for internal control of their financial management systems.
- Reviews subrecipient agency revenues and expenditures; examines subrecipient agency
cash receipts and payment invoices, including payroll; ensures that revenues generated and
expenditures incurred were properly reported and are in accordance with contract guidelines and
procedures; prepares statistical reports detailing findings and exceptions.
- Assists in providing training for subrecipient agencies; points out subrecipient agency
internal control weaknesses; recommends changes for improvement.
- Attends Continuing Professional Education (CPE) training on applicable federal, state and
local laws and regulations; assists in maintaining and updating the City's Subrecipient Audit
Guide; maintains subrecipient agency audit reports; provides City Controller's Office and any
other City agency with subrecipient audit information as necessary.
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS
- the generally accepted principles and practices of accounting.
- the principles, practices and procedures used in the auditing of corporations and agencies
- standard contract language and format as applied to federal and state grant requirements.
- perform financial and operational reviews, and investigative audits of subrecipient
- review subrecipient agency workpapers and audit reports as prepared by a certified public
accounting firm and note changes in contract or deviations in accounting standards.
- prepare a variety of statistical reports, detailing audit findings and exceptions.
- learn the interpretation of contract language and make recommendations.
- learn the requirements of the Single Audit Act.
- present ideas effectively, both orally and in writing.
- establish and maintain effective working relationships with associates and representatives
of firms and agencies being audited.
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 6/84.)
- Completion of a bachelor's degree program at an accredited college or university with
major course work in accounting.
- One year of training level experience in the auditing of fiscal operations and records.
Or any equivalent combination of experience determined to acceptable by the Personnel
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: 6/1981
Latest Spec. Revision:
CSC - 2/1997 ; Ad Board - 3/1997
END OF JOB CLASS SPECIFICATION - 2A65