Administrator, Bureau of audits, Allegheny County                                           L0243

Definition:

This is managerial work directing the auditing activities in the Allegheny County Department of Human Services (DHS).

The employee in this class is responsible for ensuring that the financial requirements of the Allegheny DHS are met by providing funding sources and management with an independent examination and evaluation of the adequacy and effectiveness of the management and internal control systems of the Department's program divisions and all of the contracted services providers.

Work involves establishing policies and procedures pursuant to the auditing function; developing and executing a comprehensive audit plan and program for evaluating DHS and contract agency service providers management controls; examining audit reports submitted by independent Certified Public Accounting firms for each contract agency service provider; and conducting specialized audits/reviews based on management concerns for operating efficiency and effectiveness.

Work also includes serving as the Chair of the Certified Public Accountant Advisory Committee; providing ongoing training and education to Allegheny County Controller's internal audit staff and the Western Regional Fiscal Officers regarding Department of Public Welfare and Department of Health regulations and audit requirements; serving as a member of the External and Internal Managed Care Committee; and coordinating functions and collaborating with the Manager, Division of Administration regarding audits of contracts, payments, accounts, reports, expenditures, revenue services, RFPs, purchases and policies, procedures and regulations relative to DHS programs and Managed Care. Supervision is exercised over a professional and supervisory audit staff.

Work is subject to review by the Deputy Director, Office of Administration for program effectiveness and conformance with established goals, objectives and policies through conferences and written reports.

Ensures that the financial requirements of the Allegheny County DHS are met by providing funding sources and management, with an independent examination and evaluation of the adequacy and effectiveness of the management and internal control systems of the Department's program divisions and all of the contracted services providers.

Establishes policies and procedures to carry out efficiently and in a prudent manner the audit activities of the audit function which includes financial compliance auditing and performance auditing; and to ensure strict adherence to the Single Audit Act of 1984, the DPW Single Audit Supplement, and all financial policies, procedures and regulations of local, state and federal funding sources.

Develops and executes a comprehensive audit plan and program for evaluating management controls of the DHS program divisions and all contract agency service providers; determines the extent to which legislation and regulatory financial policies are being faithfully, efficiently, and effectively implemented by contract agency service providers; determines if these policies are inappropriate or inadequate and directs the corrective action to be taken.

Reviews and appraises the soundness, adequacy, and application of accounting, financial, and other operating controls to ensure effective control at a reasonable cost; reviews compliance with existing policies and procedures; designs and revises, when required, Audit Requests for Proposals (RFPs) for Provider Agencies implementation; determines if corporate assets are properly accounted for and safeguarded from losses of all kinds; and examines the financial statements of contract agency service providers and determines the legality and prudence of expenditures, the efficient use of resources and elimination of wasteful practices, and the satisfactory implementation of programs.

Examines audit reports submitted by independent Certified Public Accounting firms for each contract agency service provider; analyzes revenues and expenses billed to the Department with audited revenues and expenses, and ensures the recovery of all revenues due to discrepancies, questionable costs, or fraud; determines if providers are recording and reporting revenues and expenses properly, and whether the provider is performing within the limits of federal and state financial policy, procedures and regulations to the services being provided.

Designs and provides an annual training program for all contract agency service providers and their respective audit firms to ensure compliance with all applicable federal, state, and county laws, regulations and procedures.

Conducts specialized audits/reviews based on management concerns for operating efficiency and effectiveness both internally, and at the provider level; reviews the reliability and integrity of financial and operating information and the means used to identify, measure, classify and report such information; reviews the systems established to ensure compliance with policies, plans, procedures, laws, and regulations which could have a significant impact on operations and reports, and whether the organization is in compliance; reviews the means for safeguarding assets, and verifies the existence of such assets; reviews and appraises the economy and efficiency with which resources are employed; and develops annual risk analysis to determine audit and monitoring compliance with all applicable federal, state and county requirements.

Chairs the CPA Advisory Committee, composed of the partners of seven CPA firms, who represent the majority of the provider agencies, the MH/MR Administrative Office and the Allegheny County Auditor of record.

The committee reviews and revises current audit formats to ensure compliance with contracts, standards for Audit of Governmental Organizations, Programs, Activities and functions promulgated by the Controller General of the United States, the General Accounting Office, and applicable State and County regulations.

Provides ongoing training and education to Allegheny County Controller's internal audit staff as well as the Western Regional Officers regarding DPW and Health regulations and audit requirements.

Issues verbal and/or written tasks to office staff through the audit supervisor, finalizes the performance evaluation for the section supervisor, determines staffing needs, and authorizes staff appointments, promotions, and merit raises.

Meets on an as needed basis with management staff or funding agencies, members of Finance Committees of Legislative bodies, County Financial Executives and Departmental Executives to provide input as to the financial needs of the Department.

Serves as a member of the External and Internal Managed Care Committee with the primary responsibility of review and recommendation of financial viability and audit policies for Managed Care Partners.

Coordinates functions and collaborates with the Manager, Division of Administration regarding audits of contracts, payments, accounts, reports, expenditures, revenue services, RFPs, purchases and policies, procedures and regulations for MH/ID/DA/HH, CY&FS and Managed Care.

Required Knowledges, Skills and Abilities:

Knowledge of financial/compliance and operational audit objectives, procedures, practices and techniques.

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

Knowledge of electronic data processing procedures, practices and internal EDP controls.

Knowledge of the concepts, theories, principles and practices of accounting including general accounting, fund accounting, analysis of financial statements of accounting and auditing.

Knowledge of the structure and operations of state government including financial administration, personnel management, budgetary and general services administration.

Knowledge of the concepts, methods and techniques involved in modern management practices.

Knowledge of current trends and developments in auditing in the federal government, the Commonwealth and private accounting firms.

Knowledge of procedures, agreements, contracts, policies, legislation, rules and regulations controlling audit subject to interpreting and determining compliance and appropriateness.

Ability to plan and supervise the activities of a staff o professional and technical personnel.

Ability to establish and maintain effective working relationships with agency executives, program directors, associates, subordinates and representatives of entities subject to County and Commonwealth examination.

Ability to plan, supervise and integrate a major auditing activity involving the development, implementation and evaluation of audit programs, procedures and guidelines under a variety of audit objectives, laws, regulations and policies.

Ability to obtain personal transportation to and from audit sites.

Minimum Experience and Training:

Five years of professional experience in auditing, fiscal management or a closely related field such as economic analysis, fiscal planning, or budget systems analysis, including three years in a supervisory or administrative capacity, and a master's degree;

Or

Five years of professional experience in auditing, fiscal management or a closely related field such as economic analysis, fiscal planning, or budget systems analysis, including three years in a supervisory or administrative capacity, and a CPA with a bachelor's degree in accounting;

Or

Any combination of experience and training.

Commonwealth Equivalent PSG ST09