Position Description

Commonwealth of Pennsylvania
POSITION DESCRIPTION FOR JOB POSTING
Position Number: 00154953	Description Activated On: 11/14/2025 10:34:16 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 assigned to the Pennsylvania Department of Human Services, Office of Income Maintenance, Bureau of Child Support Enforcement (BCSE), Division of Program Development and Evaluation, Program Compliance Section. The person in this position is responsible conducting reviews, comprehensive evaluations, and financial and/or performance audits of the 65 county Domestic Relations Sections (DRSs), State Collection and Disbursement Unit, Special Improvement Project funds, Employment and Training programs, Pennsylvania Financial Institution Data Match Program, and Access and Visitation Programs. The 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 evaluate the expenditure of Federal funds administered by BCSE to the DRSs to ensure the effective and efficient management of Title IV-D funds in accordance with Federal statute and regulations, State statutes, BCSE policy, the Title IV-D Cooperative Agreement (Agreement) and established practices.

Work is under the guidance of the Auditor-In-Charge (AIC), Regional Audit Specialist 3 (AS3) and/or Audit Manager who assigns the audit and upon completion reviews work for quality, adherence to established standards, and professional development.

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.

The person in this position is responsible conducting reviews, comprehensive evaluations, and financial and/or performance audits of the 65 county Domestic Relations Sections (DRSs).

Specific audit duties and responsibilities:

1. Participate in planning and preparation of audits, which complement the on-site, audit work. The auditor must identify and document through a preliminary review:
a. Personal services contract agreement(s), legal services agreement(s) and any other agreement or contract as required;
b. Contact the DRS for all data requests or information transmittal; prepare and assemble pertinent audit working papers;
c. Select audit samples, based on assessed risk, which are non-biased and representative of the universe;
d. Communicate with the AIC, AS3 and/or Audit Manager about all aspects of each audit; and
e. Perform other duties concerning in-office audit work, which are necessary under the circumstances.

2. Perform on-site audit work of varied scope as a member of a team under the direct supervision of the AIC, AS3 or Audit Manager, on a professional basis and within a designated time frame to include:
a. Conduct and/or participate in the conduct of entrance conferences to apprise DRS’s of engagement scope, objectives, program requirements and performance objectives.
b. Obtain understanding of DRS’s internal controls relevant to the audit objectives through inquiries, observations, inspections, etc.
c. Use approved audit workpapers and established audit programs to review and analyze DRS’s accounts and records.
d. Perform substantive testing as required to meet the objectives; and
e. Conduct and/or participate in the conduct of exit conferences with DRS, county representatives and BCSE personnel to summarize the results of engagement including findings and recommendations.

3. Participate in the development of an independent auditors 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.

4. 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.

5. Establish and maintain effective working relationships with DRS, county representatives, associates and superiors.

6. Travel to audit sites within and outside of the Commonwealth of PA in compliance with normal work hours and as scheduled by the Audit Manager.

7. Review Agreed Upon Procedures submitted as part of the Subrecipient Single Audit Report 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 corrective action plan.

8. Develop and maintain a working knowledge of Computer Assisted Audit Tools and Techniques including the utilization of Microsoft Word and Excel.

9. 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.

AS3 and/or Audit Manager assign audits and special Projects based upon the Title IV-D Annual Comprehensive Audit Plan.

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:

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2.   N/A

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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.

1.	Plan and direct the work of lower level staff
2.	Review, analyze, and evaluate documents
3.	Utilize technical auditing material/Adhere to professional auditing standards
4.	Utilize computers and computer assisted auditing tools
5.	Interpret and apply state and federal regulations
6.	Communicate effectively, both orally and in writing
7.	Establish and maintain effective working relationships
8.	Travel overnight within the Commonwealth
9.	Transport audit workbag/materials and computer weight up to 25 pounds
10.	Ability to drive a Commonwealth Vehicle