06/01/1989 03621

AUDITOR 2

DEFINITION: This is advanced and complex auditing work in the Departments of Public Welfare and Transportation in examining the books and financial records of governmental agencies and private businesses.

An employee in this class audits accounting records of business or governmental agencies to determine compliance with the financial management of grants and agreements with the Department of Transportation; or to determine proper reimbursement levels to Medical Assistance Providers. Public contact is involved in making audits and in explaining legal provisions. Work is performed with considerable independence under the direction of a higher level auditor and review is limited to occasional conferences and the periodic analysis of written reports and forms.

EXAMPLES OF WORK: Conducts internal and external audits and analysis of the accounting practices and the records of receipts and expenditures of municipalities and private businesses with grants and agreements with the Department of Transportation and prepares audit and efficiency reports for compliance with the terms of the grants and agreements.

Interprets and explains controlling laws and regulations affecting the operations of businesses and municipalities being audited.

Conducts audits and analyzes books, financial records, and cost reports to determine proper reimbursement levels to Medical Assistance Providers.

Examines hospital cost reports to determine the acceptability of allowable costs under the Medical Assistance Program.

Makes work assignments, reviews team members' completed audits, provides guidance to audit team members and prepares the final audit report as the auditor-in-charge.

Attends and testifies as an expert witness on departmental policies and regulations at appeal hearings initiated by municipalities and service providers.

Provides on-the-job training to auditors as required.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of accounting and auditing principles and methods and their application to private or governmental accounting systems.

Knowledge of the laws and regulations governing audits made by the agency concerned.

Knowledge of office procedures and standard office machines and equipment.

Ability to analyze and interpret accounting data and reports.

Ability to determine violation and non-compliance, to detect and explain significant accounting irregularities, and to recommend effective corrective measures in accordance with the procedures, agreements, contracts, policies, legislation, rules and regulations controlling the activity being audited.

Ability to express ideas clearly and concisely, orally and in writing.

Ability to establish and maintain effective working relationships with auditors, and governmental officials and to deal tactfully with controversial public relations problems.

MINIMUM EXPERIENCE AND TRAINING: One year as an Auditor 1;

                                                                                                                                or

One year of auditing experience and four years of accounting and/or additional auditing work; and fifteen (15) college level credits in accounting;

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Any equivalent combination of experience and/or training which includes fifteen (15) college level credits in accounting and one year of auditing experience.