CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
CONTRACTS AUDITOR II
This is full performance auditing work conducting audits of private and quasi-public agencies contracted
to perform services for or under the authority of the City. An employee in this class performs financial and
operational reviews of subrecipient and other contracted agencies to assure compliance with contract guidelines
and procedures and appropriate City, State and Federal audit policies and directives. Work includes performing
desk reviews of subrecipient and other contracted agency work papers and audit reports as prepared by private
accounting firms (CPA). An employee in this class performs contract review and analysis of subrecipient
agency service costs, and assists federal, state and local agencies in investigating fraud and abuse cases
involving subrecipient and other contracted agencies. Work is performed under the general supervision of a
ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to
- Position must perform financial and operational reviews of subrecipient agencies to assure
compliance with contract guidelines and procedures, and the City's Subrecipient Audit Guide
which implements the City's policy to comply with the requirements of the Single Audit Guide
and its implementation under Federal and State directives.
- Position must perform contract review and analysis of subrecipient agency service costs, and
assist federal, state and local agencies in investigating fraud and abuse cases involving
subrecipient and other contracted agencies.
TYPICAL EXAMPLES OF WORK
- Performs financial, grant compliance and operational audit projects of subrecipient and other contracted
agencies; performs desk review of subrecipient and other contracted agency work papers and audit reports as
prepared by certified public accounting firms (CPA); reviews previous audit reports, work papers and
management letters; schedules audits; prepares questionnaires to be used; meets with agency officials to gain
access to necessary records and other informative material; verifies the accuracy and completeness of records
and reports; tests for internal control of subrecipient and other contracted agency financial management
systems; documents audit exceptions and non-conformance to contract regulations; explains audit findings;
provides agency's CPA firm with essential documents and direction in resolving questionable areas; ensures
that reports are prepared in accordance with contract guidelines and procedures, and general accounting
standards (GAS); may draft pre-engagement and management letters; prepares audit findings; makes
recommendations for improvement.
- Provides assistance and direction to lower level audit staff; approves internal control questionnaires and
flow charting of existing procedures for staff; prepares, modifies and finalizes, upon consultation with a
technical superior, audit programs and operational review guidelines for staff; determines appropriate E.D.P
equipment to be used in audit report processing; designs audit programs for staff.
- Performs contract review and analysis of subrecipient and other contract agency service costs; generates
contract reports; reviews agency revenues and expenditures; examines 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; may calculate unit cost per service rendered, using
contract costs principles and guidelines; may engage in developing or revising rate for contracted services; may
engage in pre-qualification review/certification of contract proposal or a review of subrecipient and other
contracted agency budget; may suggest revisions to contract language to departmental administrators; performs
audit of gross revenues and other data which support payment of fees such as airport landing, passenger and
- Provides subrecipient agencies with training on new audit regulations and internal control of their
financial management systems; explains new regulations; points out subrecipient agency internal control
weaknesses; recommends changes for improvement.
- Assists federal, state and local agencies in investigating fraud and abuse cases involving subrecipient
and other contracted agencies; reviews request and designs audit program; may testify in court on issues
regarding investigative audits; prepares audit report and justifies audit findings.
- Maintains and updates the City's Subrecipient Audit Guide, and subrecipient agency audit information;
receives Continuing Professional Education (CPE) training on applicable federal, state and local laws and
regulations; maintains subrecipient agency audit reports; provides City Controller, Finance Department and any
other City agency with subrecipient audit information as necessary.
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS
- generally accepted principles and practices of accounting.
- the principles, practices and procedures involved in performing financial and operational reviews of
- the requirements of the Single Audit Act.
- the principles and practices of contract development, administration and control as they relate to
- cost analysis, as it relates to services provided by subrecipient agencies.
- standard contract language and formats as they apply to federal and state grant requirements.
- conduct audits of private and quasi-public agencies under an award by the city.
- perform financial and operational reviews of subrecipient agencies, and analyze and verify detailed audit
- prepare reports, detailing audit findings.
- make recommendations for improvement.
- interpret contract languages and perform cost analysis of subrecipient agency revenues and expenditures.
- present ideas effectively, both orally and in writing.
- establish and maintain effective working relationships with associates, representatives of subrecipient
agencies, and outside firms.
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 10/87.)
- Completion of a bachelor's degree program at an accredited college or university with major course
work in accounting.
- One year of auditing experience performing financial and operational reviews.
- One year of auditing experience above the trainee level.
Or any equivalent combination of education and experience determined to be acceptable by the Personnel
Department that has included completion of a bachelor's degree in accounting as an educational minimum.
PHYSICAL AND MEDICAL REQUIREMENTS
- Ability to physically perform the duties and to work in the environmental conditions required of a
position in this class.
NOTE: Classes which typically meet these requirements are:
- Contracts Auditor I
- Auditor I
PAY RANGE: EP19
Class Established: 6/1981
Spec. Revision: 10/1987
Latest Spec. Revision:
CSC - 2/1997 ; Ad Board - 3/1997
END OF JOB CLASS SPECIFICATION - 2A66