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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00118331 |
Description Activated On: 7/23/2026 11:05:58 AM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. This position is responsible for conducting reviews, comprehensive evaluations, and financial and/or performance audits of the 65 county Domestic Relations Sections (DRSs) American Recovery and Reinvestment Act of 2009 funding, Pennsylvania Child Support Enforcement Training Institute (PACSETI), State Collection and Disbursement Unit, Special Improvement Project funds, Employment and Training programs, Pennsylvania Financial Institution Data Match Program, and Access and Visitation Programs for the Program Compliance Section (PCS), Division of Program Development and Evaluation, Bureau of Child Support Enforcement (BCSE). BCSE is the designated State Title IV-D agency under P.L. 93-647, U.S. Social Security Act, as amended. The purpose of the audits is to review, analyze and report on the effectiveness of management systems and controls, the economy and efficiency of resource utilization; ascertaining the extent of conformance with established policies, procedures, standards and applicable laws and regulations; ensuring that operations are carried out in an economical and efficient manner; and evaluate expenditures of Federal and State funds administered by BCSE to ensure the effective and efficient management of funds in accordance with Federal statute and regulations, State statutes, BCSE policy, the Title IV-D Cooperative Agreement and established practices. The organizations audited participate in Federal and/or State funded programs and/or contracts for the Pennsylvania Department of Human Services (PA DHS). |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. 1. Manages a county region, ensuring accountability, effective management and utilization of funds administered by Pennsylvania Department of Human Services (DHS) to subrecipient organizations subject to BCSE's examination. 2. Performs independently or as an Auditor-In-Charge (AIC) as part of a team: conducts reviews, comprehensive evaluations, and performance audits to determine if agency operations, policy, procedures, distribution practices, and claims for reimbursement adhere to federal/State laws and statutes federal regulations, BCSE policy and procedures, and the Title IV-D Cooperative Agreement (Agreement). Specific audit duties and responsibilities: • Research background, general information, applicable laws, regulations, and policies governing the auditee and determine which activities to examine, identify audit objectives and scope, and develop audit programs for the review and testing of controls and procedures within the activities selected and objective identified. • Develop audit programs. This activity includes, but is not limited to: utilization of acceptable audit programs in accordance with the standards for professional practices as promulgated by the U.S. General Accounting Office, PCS Audit Policy, and other auditing practices generally accepted by governmental audit agencies; determining audit procedures, which are not defined and are contingent upon assessing the risk associated with each objective, developing guidelines, policy, and procedures to ensure audits are effective and efficient in their review of the administration of the program. • As the AIC, assumes total responsibility for the completion of the assignment. The AIC’s activities include: audit planning; assignment of work to team members; execution of fieldwork; management of the audit program; supervising the review of auditee’s system of internal controls; review of audit workpapers to ensure conclusions are supported by sufficient, competent evidential matter; developing substantive recommendations for operational improvements, areas for cost reduction, and correction of control or procedural deficiencies ; train and mentor team members; provide timely feedback to team members; and conduct and/or participate in exit conferences with auditee to summarize the results of the engagement including findings and recommendations. • Develop auditor’s report based on workpapers summarizing results of objectives including statements of operations, financial summaries, findings and recommendations, schedules of adjustments, and reportable conditions/material weaknesses relevant to financial policy/procedures and internal controls. Reports must be accurate, completed in accordance with PCS policies and procedures, within the established timeframes, technically and grammatically correct; the proper application of federal and State, and County statutes, regulations, policies, and practices by staff are appropriate, findings are within the established scope of the Title IV-D Program; and in compliance with standards established by the American Institute of Certified Public Accountants (AICPA), Generally Accepted Government Auditing Standards (GAGAS), Generally Accepted Auditing Standards (GAAS) and PCS Audit Manual. • Conduct sensitive contacts with auditee or agency representatives in the presentation of audit findings, in negotiating the acceptance of substantive recommendations, and during audit follow up, through the evaluation of written audit responses. • Evaluate corrective action plans (CAPs) required to be submitted to BCSE in response to performance audit recommendations through comparison of proposed actions to findings developed for the final report and/or on-site reviews to ensure that corrective action has been taken where required or to ascertain if audit recommendations have been accepted and are reducing risk or improving the economy, efficiency and effectiveness of operations to a satisfactory level. 3. Provides testimony at litigation proceedings regarding examination findings, recommendations, and compliance with corrective action plans. 4. Evaluate Agreed Upon Procedures (AUPs) submitted as a result of the Subrecipient Single Audit Reports to determine expenditures reported on the Single Audit Summary of Expenditures schedule were reported by the County to BCSE, that findings affecting the DRS contain sufficient information to facilitate a management decision, and that the county DRS has submitted an adequate CAP. 5. Maintain (a) professional competence and proficiency by staying current with: GAGAS training requirements in accordance with PCS Policy (b) current knowledge of the Agreement, federal and State laws, and organizational directives, and changes and amendments thereto, so as to be current in the administration of his/her audit responsibilities. 6. Serve as an internal reviewer in accordance with PCS Quality Control Policy. This includes, but is not limited to, reviews of audit workpapers and reports to ensure continuity, adequacy and conformance to standards established by GAGAS, and PCS Audit Policy. 7. Works on a team with Audit Specialists 3s and Audit Manager to write and implement new audit policy that maximizes the efficiently and effectiveness of PCS. 8. Develop and maintain a working knowledge of Computer Assisted Audit Tools and Techniques including the utilization of Microsoft Word and Excel. 9. Travel to audit sites within and outside of the Commonwealth of PA in compliance with normal work hours. 10. Perform other related duties as required. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. Serves as a regional auditor for 21 or 22 counties and is responsible for all county audits under his/her authority. Independently make decisions regarding audit procedures, practices, and improvement strategies for the PCS annual Title IV-D Comprehensive Annual Audit Plan. As AIC, makes decisions concerning work assignments to team members for the satisfactory completion of all work assigned. Determines that completed audit reports are in compliance with GAGAS, PCS Audit Manual and policies, Agreement, federal and State laws and regulations, and that findings are within the established scope of the Title IV-D Program. Approves, monitors, and subsequently closes CAPs. Manages the AUP program which includes, but is not limited to, determining audit review procedures, approving responses for timeliness, accuracy and completeness before submitting the responses to the Audit Manager. The Audit Manager will review all material decisions during the established review process. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. N/A 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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