Pay Range GC24
This classification performs financial, data processing, operational and compliance audits and reviews to evaluate the performance and efficiency of County departments and functions.
EXAMPLES OF PRINCIPLE DUTIES
(Duties assigned to this classification include, but are not limited to, the following examples.)
1. Develop annual audit plan for submission to the Board of County Commissioners. Based on discussions with the Commissioners, amend the plan, as needed, throughout the year. Develop, recommend and implement Board approved policies and procedures to assure efficient and effective operation compliant with county goals and objectives.
2. Using generally accepted governmental auditing procedures (GAGAS), conduct comprehensive fiscal, data processing, operational and compliance audits of county departments, activities, subcontractors and agencies receiving funds from the County to determine:
a) activities and programs being implemented have been authorized by the Board, state law, or applicable federal law and regulations,
b) activities being conducted are in an efficient and effective manner that accomplish the objectives intended by authorizing entity or regulatory agency,
c) activities and
programs being conducted and funds expended are in
compliance with applicable laws,
d) revenues are being
properly collected, deposited and accounted for,
e) resources, including
funds, property and personnel, are adequately safeguarded
and controlled and are being used efficiently and
effectively and in a manner consistent with the objectives
intended by the authorizing entity or enabling ordinance,
statute or regulation,
f) financial and other
reports are being provided that are complete and accurate
as necessary to establish a proper basis for evaluating
the programs and activities being provided,
g) there are indications
of fraud, misuse or abuse of public funds, or illegal
h) there are adequate operating and administrative procedures and practices, systems or accounting internal control systems and internal management controls that have been established by management.
3. Prepare working papers with sufficient information to enable an experienced auditor without previous connection with the audit to determine the evidence to support the auditor’s significant conclusions.
4. Conduct special audits or investigations at the request of the Board of Commissioners.
5. Prepare both a discussion draft and final draft of the audit report that formally documents the scope of the work, auditor’s opinion and recommendations. Present and discuss audit findings and recommendations to the auditee management. Resolve inquiries, complaints or problems. Work with management to develop an audit recommendation implementation plan. When needed, assist in the implementation of approved recommendations.
6. Participate in the selection of external auditors.
7. Develop contacts with professional groups and attend courses to remain current
on developments in the field.
KNOWLEDGE, SKILLS AND ABILITY REQUIRED BY THIS POSITION
Knowledge of: Thorough knowledge of theories, principles and practices of modern internal auditing theory, principles and practices and their application to governmental accounting systems; thorough knowledge of municipal government organizational structures and functions; thorough knowledge of specialized audit areas such as single audit, financial, operation and program audit. Skill in: Preparation of audit reports, financial statements and supporting reports; evaluation of financial statements and reports; use of computerized financial information and reporting systems. Ability to: Communicate effectively in both oral and written forms; formulate and implement operational and administrative policies; plan, develop and evaluate funding requirements; review contracts for compliance with County policy and legal requirements; perform short and long-range planning; analyze and evaluate operations and develop and implement corrective action to resolve problems; establish and maintain record keeping systems and reports; conduct research and compile and analyze statistical and financial data; utilize problem identification and resolution techniques; make decisions independently in accordance with established policies and procedures, establish new policies when applicable, and use initiative and judgment in completing tasks and responsibilities; effectively meet and deal with Board of Commissioners, department heads and elected officials, other employees, budget committee, auditors, vendors and the public.
Education, experience and training: Bachelor’s degree in accounting, business administration, finance or a related field and four years progressively responsible work experience, which includes two years experience with a governmental agency OR any satisfactory equivalent combination of experience and training. At time of appointment, must possess a valid Oregon driver's license.
Desirable qualifications: Certified Public Accountant, Certified Internal Auditor and/or undergraduate degree in accounting with Master’s of Business or Public Administration.
SUPERVISORY CONTROLS OF THIS POSITION
This classification works under the guidance of the chief financial officer in conjunction with the Board of Commissioners. The employee works independently in administering a complex area of responsibility and confers with supervisor for professional advice. Discretion is required in applying general goal and policy statements, in development of recommendations, policies and procedures and in resolving program problems. Work is accomplished within a broad framework, with authority and responsibility in area of service. Periodic reviews of work performance are conducted in terms of expected results.
Work is performed within departmental policy and procedures; federal, state and county statutes, rules, regulations and ordinances; established accounting and auditing theories, principles and practices. Auditor uses seasoned, independent judgment in interpreting and using appropriate guidelines.
PHYSICAL DEMANDS AND WORK ENVIRONMENT
Regular and consistent attendance is required. Work is performed in an office environment; work is generally sedentary and requires hearing voice conversation and keyboarding. A minimal amount of driving is required.